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Article
Publication date: 31 January 2018

Matthew Anderson

The purpose of this paper is to examine the historical position of the ethical consumer as a driver of change within the Fair Trade movement. Fair Trade was originally envisaged…

3029

Abstract

Purpose

The purpose of this paper is to examine the historical position of the ethical consumer as a driver of change within the Fair Trade movement. Fair Trade was originally envisaged as a model of South-North trade; however, with Fair Trade labels now available to consumers in India, Brazil, South Africa and Kenya, the geographies of production and consumption appear increasingly fluid and dynamic.

Design/methodology/approach

Using a historical comparative case study approach this paper draws on the records and archives from eight leading Fair Trade organisations based in the UK.

Findings

The paper develops an exploratory framework based on an assessment of Fair Trade’s theory(ies) of change and the role of the ethical consumer as an agent of change. Four consumer narratives are identified: simpler living and moral action; co-operation and solidarity; consumer demand and choice; and citizen-consumers. The paper concludes by considering the implications for globalising the concept of the “citizen-consumer” and the (re)politicisation of Fair Trade consumption.

Research limitations/implications

Primary data collection was mainly based on UK organisations. Additional comparative studies could develop an understanding of the context and geographies of Fair Trade practices.

Practical implications

New and emerging Fair Trade markets may offer valuable areas of further study.

Social implications

Increased understanding of the drivers of social change may lead to improved decision-making by Fair Trade organisations and policy-makers.

Originality/value

The paper contributes to the development and understanding of Fair Trade’s theory of change model by offering an historical dimension that is absent from the majority of existing studies.

Details

Management Decision, vol. 56 no. 3
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 15 November 2021

Abstract

Details

Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory
Type: Book
ISBN: 978-1-80117-805-1

Article
Publication date: 5 June 2024

Jeffery Kofi Asare, Nicholas Oppong Mensah, Priscilla Agyemang, Anderson Matthew and Surjeet Singh Dhaka

The warehouse receipt system (WRS) is critical for farmers because it addresses agricultural market inefficiencies, provides credit access, reduces postharvest losses and…

Abstract

Purpose

The warehouse receipt system (WRS) is critical for farmers because it addresses agricultural market inefficiencies, provides credit access, reduces postharvest losses and increases access to profitable markets. However, its use and implementation across the commodity value chain remain relatively limited in Sub-Saharan Africa, particularly among cash crop producers. This study examines cashew farmers' perceptions of WRS implementation and determinants of farmer participation.

Design/methodology/approach

A total of 153 cashew farmers from the Bono region of Ghana were sampled using a multistage sampling approach. Perception index analysis and Cragg's double hurdle model were used for the analysis.

Findings

The results revealed that farmers strongly perceived that WRS augmented credit and market access. In addition, farm size, household size, annual income, perception of collateral and higher selling price determined farmers' willingness to participate in WRS.

Research limitations/implications

Despite the existence of other cashew farmers in Ghana, the study was limited to cashew farmers in Bono Region.

Originality/value

Despite the plethora of benefits of WRS, it is surprising that its implementation in the cashew subsector is geographically limited to East Africa. Thus, this study is the first to provide empirical evidence on the perception of WRS implementation and further examine farmers' willingness to participate in WRS in Ghana.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-12-2023-0946.

Details

International Journal of Social Economics, vol. 52 no. 2
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 5 August 2014

Damith T. Woods, Cathy Catroppa, Celia Godfrey, Rebecca Giallo, Jan Matthews and Vicki A. Anderson

Children with acquired brain injury (ABI) are at significant risk of serious behavioural and social difficulties. The burgeoning growth of research documenting behavioural…

Abstract

Purpose

Children with acquired brain injury (ABI) are at significant risk of serious behavioural and social difficulties. The burgeoning growth of research documenting behavioural sequelae after paediatric ABI has not been met with a concomitant level of research aimed at treating the problem. The purpose of this paper is to investigate whether a manualised behavioural intervention support programme could reduce challenging behaviours in children with ABI and improve family-parental well-being and functioning.

Design/methodology/approach

A total of 61 parents (48 mothers and 13 fathers) of 48 children aged between three and 12 years with mild, moderate, or severe ABI received an ABI adapted “Signposts for Building Better Behaviour” programme (Hudson et al., 2001) in group-support (GS) or telephone-support (TS) format. Trained “Signposts” practitioners delivered the programme over a five-month period. The programme consisted of nine information booklets, a DVD, and workbook. All families completed pre-intervention and post-intervention evaluations.

Findings

On an average parents completed 7.92 out of a possible nine intervention sessions (range 7-9). Parents in both TS and GS formats reported significant reductions in challenging child behaviours irrespective of injury severity. They also reported significant reductions in dysfunctional parenting practices, stress and family burden.

Originality/value

Overall, the current research provides support for Signposts to be used with families of children with ABI in an attempt to ameliorate negative outcomes for family, parent, and child.

Details

Social Care and Neurodisability, vol. 5 no. 3
Type: Research Article
ISSN: 2042-0919

Keywords

Book part
Publication date: 15 November 2021

C. Richard Baker and Martin E. Persson

The development of the public accountancy profession in the last 200 years has increased the demand for the labor of professional accountants and enhanced the role and status of…

Abstract

The development of the public accountancy profession in the last 200 years has increased the demand for the labor of professional accountants and enhanced the role and status of the professional public account. This increase in both the demand for the labor of professional accountants and for the professional services, which professional accountants provide, has resulted from the growth of capitalist enterprises, as well as institutional work on the part of members of the organized public accountancy profession. The objective of this chapter is to trace the historical development of the public accountancy professions in the United Kingdom and in France in response to contrasting institutional logics in these two countries. While legal requirements for external audits of company financial statements provided the basis for the development of the public accountancy profession as early as the end of the eighteenth century, differences in institutional logics, including differing conceptions of the relationship between individuals and the state, led to differences in the development of the public accountancy professions in the two countries. The primary argument of this chapter is that contrasting institutional logics have influenced the history of the public accountancy profession, which has evolved into one of the key regulatory structures of modern capitalism.

Details

Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory
Type: Book
ISBN: 978-1-80117-805-1

Article
Publication date: 12 August 2013

Damith Thushara Woods, Cathy Catroppa, Senem Eren, Celia Godfrey and Vicki A. Anderson

The purpose of this paper is to review and summarise a small but growing body of literature demonstrating that by embedding intervention within a family context offers the…

Abstract

Purpose

The purpose of this paper is to review and summarise a small but growing body of literature demonstrating that by embedding intervention within a family context offers the greatest promise of success in working with families caring for a child with traumatic brain injury (TBI).

Design/methodology/approach

The approach takes the form of a literature review.

Findings

The current family-centred evidence-based research indicates the potential benefits for the delivery of family focused interventions following childhood TBI.

Originality/value

The paper adds to the paediatric TBI literature as being of the few papers to incorporate a number of novel family-centred behavioural interventions into the one review paper.

Details

Social Care and Neurodisability, vol. 4 no. 3/4
Type: Research Article
ISSN: 2042-0919

Keywords

Article
Publication date: 20 February 2017

Derek Robert Matthews

The purpose of this paper is to offer a critique of the sociological model of professionalisation known as the “professional project” put forward by Magali Larson, which has…

1498

Abstract

Purpose

The purpose of this paper is to offer a critique of the sociological model of professionalisation known as the “professional project” put forward by Magali Larson, which has become the prevailing paradigm for accounting historians.

Design/methodology/approach

The paper challenges the use of the concepts of monopoly, social closure, collective social mobility and the quest for status as applied to the history of accountancy. The arguments are made on both empirical and theoretical grounds.

Findings

The use of the concept of monopoly is not justified in the case of accounting societies or firms. The only monopoly the accountants required was the exclusive right to the titles, for example, CA in Britain and CPA in the USA. They were right to argue that the credentials were merely to distinguish themselves in the market place from untrained accountants. The validity of the concept of social closure via artificial barriers to entry is questioned and new evidence is provided that the elite accountants have always recruited heavily from classes lower in the social hierarchy than themselves. The concept of the collective social mobility project is found wanting on a priori and empirical grounds; accountants behaved no differently to other business classes and have probably not enhanced their social status since the formation of their societies.

Originality/value

The paper offers, in the case of accountancy, one of the few critiques of the accepted model of professionalisation. It demonstrates the weak explanatory power of the sociological paradigms used by accounting historians.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 April 1989

Denise Kaplan, Lare Mischo, Linda Bills, Joe Matthews, Victor Rosenberg, Barbara E. Anderson, Brian Alley and James LaRue

Good system documentation is the backbone to the success of any automated system, for only through complete and thorough documentation can the user fully understand and utilize a…

Abstract

Good system documentation is the backbone to the success of any automated system, for only through complete and thorough documentation can the user fully understand and utilize a system's capability. This symposium focuses on printed documentation and the many related applications that affect the daily lives of computer users. Printed documentation takes different forms, including user and reference manuals, tutorials, reference cards, and “cheat sheets.” The various forms are produced by both system vendors and system users, the latter frequently adapting and modifying vendor‐prepared documentation to reflect local practice and meet specialized training needs.

Details

Library Hi Tech, vol. 7 no. 4
Type: Research Article
ISSN: 0737-8831

Content available
Book part
Publication date: 6 July 2005

Abstract

Details

Toward a Critique of Guilt: Perspectives from Law and the Humanities
Type: Book
ISBN: 978-0-76231-189-7

Book part
Publication date: 6 July 2005

Abstract

Details

Toward a Critique of Guilt: Perspectives from Law and the Humanities
Type: Book
ISBN: 978-0-76231-189-7

1 – 10 of over 3000