This paper aims to explore the intersection of disability and accounting employment.
Abstract
Purpose
This paper aims to explore the intersection of disability and accounting employment.
Design/methodology/approach
The paper uses oral history accounts of 12 disabled accountants. The authors investigate narrators' experiences of being disabled people and professional accountants, identify the barriers they encounter in professional employment, and how they (re)negotiate professional work.
Findings
The narrators' accounts are complex and diverse. The narratives record a discourse of success, offset by the consistent identification of social and environmental barriers relating to limited opportunities, resources, and support.
Originality/value
The paper develops the limited research on the relationship between disability and the accounting profession, expands the limited literature on disabled professionals' experience of work, provides voice for disabled accountants, adds to the limited oral histories available within accounting, and augments the accumulated literature considering the accounting profession and minorities.
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Richard Hanage, Jonathan M Scott and Mark A.P. Davies
The purpose of this paper is to investigate how digital creative graduates develop new businesses on graduating from university, and how their creative, business and personal…
Abstract
Purpose
The purpose of this paper is to investigate how digital creative graduates develop new businesses on graduating from university, and how their creative, business and personal lives interact until their nascent ventures fail financially.
Design/methodology/approach
Seven digital creative nascent graduate entrepreneurs were followed for up to five years. Although independently assessed as having promise of business success, they were young and lacked business experience. They were followed through six-monthly semi-structured interviews which investigated their business, creative and personal development. The interviews were transcribed and key statements manually coded and extracted for analysis to identify issues, tipping points and outcomes.
Findings
The primary contribution is the finding that, despite a promising beginning and very generous start-up support, all seven nascent ventures failed financially and most were closed down in favour of employment, particularly when personal issues such as parenthood sharpened the need for stable levels of income. The graduates demonstrated weaknesses in their commercial skills, especially selling (human capital) and insufficient utilization of networks (social capital) so that in the mainly mature low entry-barrier markets they were entering they were at a disadvantage from the outset. The research has also demonstrated the value of a real-time longitudinal qualitative approach to investigating businesses from business start-up to eventual exit.
Practical implications
The insights gained have practical implications for start-up and survival support for creative graduate businesses, as well as raising issues about the effectiveness of postgraduate entrepreneurship education and cultural policy relating to this economically important sub-sector.
Originality/value
The longitudinal approach has brought new insights and indicates several areas where more research would be valuable, especially in dealing with the consequences of unsuccessful nascent business ventures.
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David Andrew Chamberlain, David Edwards, Joseph Lai and Wellington Didibhuku Thwala
A comprehensive literature review of mega event management of dynamic sporting events is presented. The purpose of this paper is to learn from these mega events to prescribe…
Abstract
Purpose
A comprehensive literature review of mega event management of dynamic sporting events is presented. The purpose of this paper is to learn from these mega events to prescribe mitigation strategies for improving cost performance while simultaneously minimising public disruption on formula one grand prix events. Knowledge accrued of challenges posed is theoretically applied to circuit construction and reestablishment processes involved in orchestrating a “street circuit” grand prix event.
Design/methodology/approach
An inductive research methodological approach was adopted using an interpretivist epistemological design. A mixed methods analysis of pertinent extant literature of mega events afforded greater synthesis of the research problem domain and generated more valid and reliable findings. The software VOSviewer was used to conduct a qualitative bibliographic analysis of pertinent extant literature.
Findings
Three thematic groups of past research endeavour emerged from the analysis and were assigned appropriate nomenclature, namely: customer experience; geographical location; and research methods and approaches adopted. Analysis of these clusters revealed common factors that impact upon construction works during mega sporting events including: inclement weather conditions; miscommunication between project stakeholders; and economic impact upon the local community. Factors for mitigating these risks were also proposed, namely: traffic management plans; shift working; and wider public consultation.
Originality/value
This unique study provides invaluable insight into construction works commissioned and implemented at a mega “motor sports” public event. Although the research context was narrowly defined, findings presented are equally applicable to contractors, organisers and public authorities orchestrating other types of public event. The research concludes with direction for future work that seeks to apply the lessons learnt and measure the impact of findings presented herein.
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George Agyekum-Mensah and Andrew David Knight
Construction project delays are described as a universal problem, which has led to many empirical studies. However, most of these studies were based on the rankings by…
Abstract
Purpose
Construction project delays are described as a universal problem, which has led to many empirical studies. However, most of these studies were based on the rankings by respondents, and they were rarely verified. Therefore, the purpose of this paper is to explore professional perspectives on the causes of delay in the construction industry, where there has been little explicit consideration on this subject in recent decades.
Design/methodology/approach
A critical literature review and a qualitative approach was considered for a deeper and fresh understanding of the causes of delays, rather than recycling the existing themes and the risk of a statistically biased approach. A total of 41 interviews were undertaken which included the London Olympic 2012 project team.
Findings
In all, 32 themes were identified, which were categorised into 15 categories of causes of delay in the construction projects. Almost two-thirds of the main themes are not ranked top 15 causes of delay. These include knowledge and competence shortage, poor commercial decisions, unnecessary health and safety restrictions, poor risk management and poor space and logistics management.
Research limitations/implications
Due to the qualitative nature of the study, the findings might not be considered as representative.
Practical implications
The findings provide consideration of the causes of delay in the construction industry as seen by practitioners, which should provide guidance to enhance performance.
Originality/value
The study contributes to the better understanding of the causes of delays by using qualitative research strategy which is limited in the construction management literature. This study is an empirical investigation into the causes of delay in the twenty-first century and it represents an important edition to the body of knowledge within the subject area.
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Niki Hynes and Andrew David Elwell
The purpose of this paper is to investigate the role of inter-organizational networks in the emergence of a disruptive technology by taking a snapshot view of the UK market for…
Abstract
Purpose
The purpose of this paper is to investigate the role of inter-organizational networks in the emergence of a disruptive technology by taking a snapshot view of the UK market for mobile voice over internet protocol (mVoIP) technologies. By delineating the technologies required for an mVoIP call to occur, the role of incumbents, technology and inter-organizational networks is explored.
Design/methodology/approach
The paper uses a case study approach using secondary data from a variety of sources including company websites, newspapers, technical press and users to form a picture of the current situation.
Findings
The authors show that inter-organizational networks can act both to enable and delay disruptive technologies. They discuss the difference between collaborative and collective actions and the way in which these can slow or even prevent a new emerging technology.
Research limitations/implications
The paper is based on secondary data and the research results may lack generalizability to other technologies.
Practical implications
The need for new business models for mVoIP is discussed.
Originality/value
Disruptive technologies are difficult to predict or map until after the market disruption has occurred. This paper aims to map a disruptive technology at a point in time when the technology is still emerging. The study is based on a comprehensive analysis of technology and market actions and is also based on secondary data: it is limited at the detailed level to one geographic market but provides a unique snapshot of an emerging disruptive technology.
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Heidi Sundin and David Andrew Brown
The purpose of this paper is to adopt an agency theory approach to investigate the integration of environmental issues into management control systems (MCS). Prior environmental…
Abstract
Purpose
The purpose of this paper is to adopt an agency theory approach to investigate the integration of environmental issues into management control systems (MCS). Prior environmental accounting research has focussed on increasing organisations’ environmental accountability by “monitoring” through external reporting to stakeholders. However, this overlooks the alignment of agents’ interests within the firm.
Design/methodology/approach
A qualitative case study is undertaken in a large Australian listed property trust to investigate how agents’ interests may be integrated with environmental objectives through the use of MCS.
Findings
From the case an analytical framework is developed to illustrate how environmental issues are incorporated into organisational behaviour through MCS. The findings include, single objective environmental MCS; multiple objective MCS, which include priorities that specify environmental and economic trade-offs; and balancing MCS, which provide overarching decision-making principles without priorities.
Practical implications
The findings provide examples of how an organisation may integrate environmental issues across a range of MCS and the things to consider in doing so.
Originality/value
This paper draws on an agency perspective as an approach to incorporate environmental issues into MCS and to align behaviour. It explains a new way in which tensions can be managed. This study is one of the first to adopt the control package approach in investigating the incorporation of environmental issues in MCS.
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David Andrew Vickers, Alice Moore and Louise Vickers
This study aims to weave together narrative analysis (hereinafter NA) and Actor-Network Theory (hereinafter ANT), in order to address recent calls for performative studies to…
Abstract
Purpose
This study aims to weave together narrative analysis (hereinafter NA) and Actor-Network Theory (hereinafter ANT), in order to address recent calls for performative studies to combine approaches and specifically to use ANT. Particularly, they address how a conflicting narrative is mobilised through a network of internal–external and human–nonhuman actors.
Design/methodology/approach
A fragment of data, generated from a longitudinal case study, is explored using NA and ANT in combination.
Findings
By engaging with ANT’s rejection of dualisms (i.e. human–nonhuman and micro–macro) and its approach to relationality, the authors inform NA and performative studies. They also add to the limited literature addressing how conflicting antenarratives are mobilised and shape the organisation’s trajectory.
Research limitations/implications
Generalizing from a single case study is problematic, although transferability is possible. Generalisability could be achievable through multiple performative studies.
Practical/implications
By demonstrating how counter networks form and antenarrative is constructed to supplant hegemonic narrative, the authors are able to problematise the taken for granted and highlight the possibilities offered by divergent voices.
Originality/value
The performation provides a deeper understanding of organisational performance through our NA-ANT combination, and the authors provide insight into the mobilisation of conflicting narratives in organisation studies.
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The purpose of this paper is to explore the ethicality, morality and partiality of at-home ethnography (AHE) through an account of organisational wrongdoing at a chemical plant.
Abstract
Purpose
The purpose of this paper is to explore the ethicality, morality and partiality of at-home ethnography (AHE) through an account of organisational wrongdoing at a chemical plant.
Design/methodology/approach
The paper utilises an AHE example from an 18-month period at a chemical plant. Following the account, the paper reflexively explores ethical, moral and partial issues.
Findings
A well-crafted and reflexive, insider account of organisational wrongdoing enables the demonstration of the issues of ethics, morals and partiality faced by an ethnographer in the field. Whilst this is not an autoethnographic account, it is able to draw upon some contemporary thinking from autoethnography to inform reflexivity.
Originality/value
The account provides unique insight into an organizational world, the inner workings of a chemical site, which is often inaccessible to others.
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Christaline Wijekoon, Anupa Manewa and Andrew David Ross
Building information modelling (BIM) provides a robust platform for information management in built environment facilities. However, one of the consequences of the limited…
Abstract
Purpose
Building information modelling (BIM) provides a robust platform for information management in built environment facilities. However, one of the consequences of the limited application of BIM in facilities information management (FIM) is that the potential value gain through the integration of as-built information during the operations management process has had limited exploration in current practice. The purpose of this paper is to explore the potential impact of BIM to enhance the value of FIM.
Design/methodology/approach
A detailed literature review was undertaken to identify BIM application in a construction context, and to develop a framework to investigate the value of information. An interpretative approach was adopted for data collection and analysis. A total of 14 semi-structured interviews were conducted with construction industry professionals to identify how value of FIM can be enhanced through BIM integration. The interview data were analysed using open and selective coding.
Findings
The findings confirm that information exchange between the construction and facilities management (FM) phases of a project are important in terms of efficient and effective maintenance of a facility as well as optimising the design task. With these promising benefits, BIM is an efficient mechanism to facilitate construction information exchange. However, there is an uncertainty over the optimum level of information that ought to be on a BIM model for FM purposes. The relationship between different aspects of value is a starting point to filter the required information for each individual project. In contrast, limited awareness of value of information exchange and the potential of BIM enabled FIM during construction is noted.
Research limitations/implications
The information exchange considered within this investigation was limited to two key phases of the facility life cycle, namely, construction and FM (in-use).
Practical implications
The findings bring insight into an unseen aspect of FM information needs that should be given priority in upcoming BIM developments. Also, it draws attention to how value is concerned in a daily basis beyond monetary terms.
Originality/value
The investigation of value enhancement through BIM integration in particular to FIM and ongoing research with new value dimensions.
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The purpose of this paper is to employ a reflection on at-home ethnographic (AHE) practice to unpack the backstage messiness of an account to demonstrate how management students…
Abstract
Purpose
The purpose of this paper is to employ a reflection on at-home ethnographic (AHE) practice to unpack the backstage messiness of an account to demonstrate how management students can craft fine-grained accounts of their practice and develop further our understanding of management practices in situ.
Design/methodology/approach
The paper reflects upon an example of AHE from an 18-month period at a chemical plant. Through exposure and exploration, the paper outlines how this method was used, the emotion involved and the challenges to conduct “good” research.
Findings
The paper does not seek to define “best practice”; it highlights the epistemic and ethical practices used in an account to demonstrate how AHE could enhance management literature through a series of practice accounts. More insider accounts would demonstrate understandings that go beyond distant accounts that purport to show managerial work as rational and scientific. In addition, such accounts would inform teaching of the complexities and messiness of managerial practice.
Originality/value
Ethnographic accounts (products) are often neat and tidy rather than messy, irrational and complex. Reflection on ethnographer (person) and ethnographic methodology (process) is limited. However, ethnographic practices are mostly unreported. By reflecting on ethnographic epistemic and ethical practices, the paper demonstrates how a largely untapped area has much to offer both management students and in making a fundamental contribution to understanding and teaching managerial practice.