Michel Leseure, Dawn Robins, Graham Wall and Dylan Jones
Offshore renewable energy technologies provide many new opportunities for coastal regions around the world, and although the energy policy literature has documented the success…
Abstract
Purpose
Offshore renewable energy technologies provide many new opportunities for coastal regions around the world, and although the energy policy literature has documented the success stories of many “first mover” regions, there is little guidance for “second mover” or “follower” regions. This paper aims to investigate the strategic challenges faced by coastal regions in the Channel area that are not first movers.
Design/methodology/approach
The authors use a multiple case study approach to analyse the behaviour of regional stakeholders when planning and assessing their participation in the renewable energy sector.
Findings
The paper reveals the tendency of regional planners to idealise investments in renewable energy. The negative consequences of idealisation are inadequate strategic visions.
Research limitations/implications
The findings are only relevant in the context of the regions that are part of the case study.
Practical implications
The paper illustrates how idealisation of technology or strategy is created and how it impacts strategic decision-making. It also discusses how to address idealisation.
Social implications
Although much of the energy policy literature discusses the challenge of social acceptance, this paper documents an opposite phenomenon, idealisation. There is a need in the energy sector to find a middle ground between these two extremes.
Originality/value
The paper provides evidence and a theoretical analysis of a decision-making bias, idealisation, which is not discussed in the literature.
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Michel Leseure, Chukwunonyelum Emmanuel Onyeocha and Dawn Robins
The purpose of this paper is to evaluate the effectiveness of a policy, the 2014 UK Supply Chain Plan, which aimed to create a local supply chain in a sector (offshore wind) where…
Abstract
Purpose
The purpose of this paper is to evaluate the effectiveness of a policy, the 2014 UK Supply Chain Plan, which aimed to create a local supply chain in a sector (offshore wind) where the central manufacturing node capabilities and knowledge are not possessed locally. It aims to address the following question: can policy create a new manufacturing supply chain from a void?
Design/methodology/approach
A qualitative field research approach is used to derive an original set of theoretical propositions explaining the motivation behind the Supply Chain Plan policy. The outcomes of this policy are examined 10 years later in order to provide an opportunity to observe the impact of the policy.
Findings
The conclusion is that the policy has been successful in increasing local content, and some of that local content has benefited local manufacturers. However, a lot of the increase in local content has been achieved in non-manufacturing areas or in new areas. The main issue, i.e. the lack of a central manufacturing capability, remains unaddressed. The impact of the local content policy on cost is undocumented.
Originality/value
There is an increasing amount of interest in regional/local supply chains after the COVID-19 pandemic and increasing geopolitical tensions. This paper's originality is to document with an industry case study the fact that manufacturing knowledge and capabilities are the central growth engine of supply chains and that creating a new manufacturing supply chain competing with well-established clusters is not a simple matter that can be achieved through a local content policy. Such policies raise critical questions about the policy makers' implicit valuation of manufacturing technology.
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Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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Ryan Felty, Brian G. Whitaker, Shawn M. Bergman and Jacqueline Z. Bergman
The current study integrates self-enhancement and social exchange theories to construct hypotheses in which team-level narcissism is expected to negatively influence team-level…
Abstract
The current study integrates self-enhancement and social exchange theories to construct hypotheses in which team-level narcissism is expected to negatively influence team-level task performance ratings and team-level organizational citizenship behaviors directed at team members (OCB-Is). Additionally, individual-level narcissism is expected to negatively influence peer performance ratings. Based on longitudinal data collected from 89 study participants constituting 29 project teams, results indicate (a) team-level narcissism influences task performance, (b) team-level narcissism influences changes in OCB-Is over time, and (c) individual-level narcissism influences peer performance ratings. Our findings suggest the necessity for practitioners to consider individual differences in the strategic formation of work groups.
Jill Frances Atkins, Federica Doni, Karen McBride and Christopher Napier
This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by…
Abstract
Purpose
This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.
Design/methodology/approach
The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.
Findings
By analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.
Research limitations/implications
The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.
Practical implications
Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.
Social implications
There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.
Originality/value
This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.
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One of my favourite quotations is the opening of Robin Jenkins's novel, Happy for the Child: “Pages 256 and 257 were missing. Shocked, the boy slowly and in fear became aware that…
Abstract
One of my favourite quotations is the opening of Robin Jenkins's novel, Happy for the Child: “Pages 256 and 257 were missing. Shocked, the boy slowly and in fear became aware that the book in his hands was merely a destructible contrivance of gum and paper, and that in spite of it round him in the little kitchen crowded the familiar baleful furniture …..” For me this captures and expresses vividly the sense of complete absorption, the feeling of total immersion one can experience in reading, and it springs to mind immediately as a first response to the Editor's suggestion that I should jot down some notes and comments on “books that have particularly attracted me” in my reading over the years.
This chapter explores the role that birdwatching plays in The Archers. It demonstrates some significant similarities between the way that birdwatching is portrayed in present-day…
Abstract
This chapter explores the role that birdwatching plays in The Archers. It demonstrates some significant similarities between the way that birdwatching is portrayed in present-day Ambridge, and the way it was presented in both fictional and non-fictional literature of the 1940s. These similarities suggest that birdwatching in Ambridge is an activity that tends to perpetuate traditional class and gender divisions. Particularly in terms of gender, this is a surprising discovery, given the many strong female characters in the show, and suggests that cultural assumptions about gender and birdwatching run deep in UK society today. The chapter warns that a failure to recognise these assumptions not only hampers the progress of women who aspire to be taken seriously as ornithologists, but also risks reinforcing dualistic thinking about humans and nature at a time when the environmental crisis makes it more important than ever to recognise the ecological interconnectedness of human and nonhuman worlds. However, the recent development of Kirsty Miller’s storyline, in which she is rediscovering her earlier love of the natural world, not only offers hope of a shift away from this traditional bias but also opens a space for a more nuanced examination of the importance of birds in human–nature relations.
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This chapter reflects on an undergraduate dissertation study that explored the idea of school choice with parents from different socioeconomic backgrounds who were all connected…
Abstract
This chapter reflects on an undergraduate dissertation study that explored the idea of school choice with parents from different socioeconomic backgrounds who were all connected through their son’s football team. The project became ‘lost’ when the author’s doctoral work took a different direction; however, this loss was not complete as there was an extended physical engagement with the research site, a social tapestry of ongoing connections, and a psychological and intellectual reflexive process that has both influenced and guided the author’s future studies and writing. The original study involved individual interviews with the boys’ parents, discussing the transition from junior school to secondary school. As well as some informal ethnographic observations of the football games and wider community activities. It employed the theory of reasoned action (TRA) and the theory of planned behaviour (TPB) to explore the extent to which parents have a ‘choice’ about their children’s education. The findings of the study supported the premise that there are pervasive forms of classed based inequalities in education and the idea of a ‘fallacy’ of school choice. The theoretical frameworks applied highlighted the ways in which ‘choice’ is constrained in relation to finance, place, class and ideas of belonging and community. The ‘lost’ project would have taken a longitudinal approach to follow the journeys of boys using multimodal forms of ethnography. The chapter argues that even though projects may be lost, they are not forgotten. It details how the author’s ideas for following up the football boys and the findings of the initial study have done, and continue to permeate the author’s thinking, research and understandings of place, class, stigma, constraint and the absence of choice for individuals and communities.