Eva Born and Johannes M. Lehner
This paper aims to contribute to research on management training and development by exploring the impact of extensive training labeled as drill on coping with critical situations…
Abstract
Purpose
This paper aims to contribute to research on management training and development by exploring the impact of extensive training labeled as drill on coping with critical situations. More specifically, it inquires into conditions and supplements for drill to move from mere adaptation to exaptation, relating to the transfer of drilled procedures to serve novel requirements, in events involving different types of surprise.
Design/methodology/approach
The paper adopts an interpretive research approach. Data were collected through semi-structured interviews with members of the Austrian Military on cases of resilient field action in manifold situations of surprise.
Findings
The paper reveals that two different kinds of drill lead to properties that are essential for recovery from shock during critical events: the pure drill and the preaptative drill. Pure drill enables automatized action in situations when time or emotional pressure is too high for reflection or consideration of different options. Preaptative drill, pertaining to drill enhanced with background knowledge, leads to adaption or even exaptation of automatized action through reflection.
Originality/value
The present paper is the first to show the potential impact of drill on the ability to deal with specific kinds of surprise. It suggests that incorporating explanatory background knowledge about why and how rules and learned behaviors that were created into training programs can be of vital importance for dealing with surprise successfully.
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Isabella Tomassi and Giuseppe Forino
The purpose of this paper is to aim at exploring the relationship between community building and the changes occurred in the context of a post-disaster self-built ecovillage …
Abstract
Purpose
The purpose of this paper is to aim at exploring the relationship between community building and the changes occurred in the context of a post-disaster self-built ecovillage (EcoVillaggio Autocostruito (EVA)), spontaneously born after the L’Aquila earthquake in 2009. The community eventually dissolved in 2014, following a series of changes in the organization, that resulted in an increasingly centralized decision-making process, and in individual and community relationships, that were fueled by conflicts and contrasts.
Design/methodology/approach
Through a self-ethnography method, the paper provides the insider perspective of the lead author who was a part of EVA since the beginning. Self-ethnography allowed developing a narrative of EVA across its life course.
Findings
Findings reveal that the community into EVA was initially pursuing community-building goals through self-construction, sustainability, mutuality and reciprocity relationships out of market. However, several events occurred and changed community goals, organization and decision making. Eventually, individual goals and vertical decision making emerged among the community members, leading to the death of EVA.
Research limitations/implications
The paper just considered those main events that marked the collective and individual life of the lead author since the beginning until the end of the ecovillage. Others events, equally important, were not considered due to word length. In addition, self-ethnography is still considered by some authors as a subjective method.
Originality/value
The paper is one of the few exploring community experiences into post-disaster ecovillages. Moreover, there are no papers investigating post-disaster ecovillages through a self-ethnography approach. Therefore, the paper offers an innovative and original perspective on the under-investigated topic of post-disaster ecovillages and employs a promising research method in disaster studies.
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This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
Abstract
Purpose
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.
Design/methodology/approach
The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.
Findings
Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.
Practical implications
While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.
Originality/value
Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.
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Amanda Norazman, Zulhanafi Paiman, Syahrullail Samion, Muhammad Noor Afiq Witri Muhammad Yazid and Zuraidah Rasep
The purpose of this paper is to investigate the performance of bio-based lubricants (BBL), namely, palm mid-olein (PMO) enriched with an antioxidant agent…
Abstract
Purpose
The purpose of this paper is to investigate the performance of bio-based lubricants (BBL), namely, palm mid-olein (PMO) enriched with an antioxidant agent, tertiary-butylhydroquinone (TBHQ) and a viscosity improver, ethylene-vinyl acetate (EVA), in journal bearing (JB) applications.
Design/methodology/approach
Samples of the BBL were prepared by blending it with TBHQ and EVA at various blending ratios. The oxidative stability (OS) and viscosity of the BBL samples were examined using differential scanning calorimetry and a viscometer, respectively. Meanwhile, their performance in JB applications was evaluated through the use of a JB test rig with a 0.5 length-to-diameter ratio at various operating conditions.
Findings
It was found that the combination of PMO + TBHQ + EVA demonstrated a superior oil film pressure and load-carrying capacity, resulting in a reduced friction coefficient and a smaller attitude angle compared to the use of only PMO or VG68. However, it was observed that the addition of TBHQ and EVA to the PMO did not have a significant impact on the minimum oil film thickness.
Practical implications
The results would be quite useful for researchers generally and designers of bearings in particular.
Originality/value
This study used PMO as the base stock, and its compatibility with TBHQ and EVA was investigated in terms of its OS and viscosity. The performance of this treated BBL was evaluated in a hydrodynamic JB.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-11-2023-0363/
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Andrew C Worthington and Tracey West
With increasing pressure on firms to deliver shareholder value, there has been a renewed emphasis on devising measures of corporate financial performance and incentive…
Abstract
With increasing pressure on firms to deliver shareholder value, there has been a renewed emphasis on devising measures of corporate financial performance and incentive compensation plans that encourage managers to increase shareholder wealth. One professedly recent innovation in the field of internal and external performance measurement is a trade‐marked variant of residual income known as economic value‐added (EVA). This paper attempts to provide a synoptic survey of EVA's conceptual underpinnings and the comparatively few empirical analyses of value‐added performance measures. Special attention is given to the GAAP‐related accounting adjustments involved in EVA‐type calculations.
Zhenreenah Muhxinga, Corrine Douglas, David Francis, Mark Laville, Sidney Millin, Juliana Pamfield, Peter Smith and Raymond Smith
A group of African and Caribbean people decided to tell mental health workers and others in east London about their struggles to achieve mental health. They wanted to show that…
Abstract
A group of African and Caribbean people decided to tell mental health workers and others in east London about their struggles to achieve mental health. They wanted to show that black people with mental health problems are individuals, with different histories and different talents. They wanted to show that it is possible for African and Caribbean service users to rebuild their lives after a mental health crisis and even after years in and out of hospital. In this article, Zhenreenah Muhxinga describes how they produced a book of stories to challenge the familiar assumption that recovery is not an option for black people.
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Riadh Garfatta and Imen Zorgati
This paper attempts to examine the nature of the relationship between employee stock ownership (ESO) and value creation in the context of shareholder governance.
Abstract
Purpose
This paper attempts to examine the nature of the relationship between employee stock ownership (ESO) and value creation in the context of shareholder governance.
Design/methodology/approach
The research sample includes 129 French CAC All-Tradable index companies observed from 2015 to 2019. The system generalised moment (GMM) estimator (Blundell and Bond, 1998) is used in the dynamic panel.
Findings
The results estimated from the system GMM model show a threshold effect in the ESO–value creation relationship. For an employee shareholding ratio less than 3%, ESO has a positive impact on value creation; above this level, the impact becomes negative. Furthermore, the nature of the relationship largely depends on the form of employee shareholding.
Research limitations/implications
These results are with strong economic implications. The risk of CEO entrenchment increases with the rise in share parts owned by employees. Companies with high shareholder value creation are companies with low employee ownership.
Originality/value
The main contribution in this study is that the form of ESO was considered in our analysis, which was not done in previous research. Another contribution is the use of recent data (2015–2019), which takes into account the large-scale development of French ESO practices, especially the absence of crises that may bias the results.
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Niklas Sörum and Marcus Gianneschi
The aim of the study is to analyse negotiations about ownership and style in access-based apparel related to processes of identity construction.
Abstract
Purpose
The aim of the study is to analyse negotiations about ownership and style in access-based apparel related to processes of identity construction.
Design/methodology/approach
The study applies a qualitative and interpretative method and relies on semi-structured depth interviews and focus group interviews with clothing library users as the main data source. The conceptual context of this paper is that of consumer culture theory approaches to consumer identity construction and the role of object ownership in consumer identity projects.
Findings
The empirical analysis highlights how processes of consumer identity construction related to symbolic values of clothing and self-possession mechanisms related to ownership are negotiated in encounters with access-based types of fashion consumption with effects on potential consumer adoption of access-based forms of consumption. The findings are structured in six analytical themes.
Social implications
There are several aspects of this research which are of relevance to the sustainability agenda and which have societal implications. Identity has been identified, in previous research, as a key conceptual tool for exploring, predicting and deepening the understanding of pro-environmental and sustainable behaviours. As such, if the aim is to strengthen the commitment of societies to environmental and sustainable behaviours, then this will require greater knowledge of consumers' identities and meaning-making processes. This is a challenge, not least in terms of recognizing the barriers identified in this study as relating to issues of consumer identity construction.
Originality/value
This study reveals multiple possibilities as well as barriers for implementing collaborative apparel consumption schemes in a fashion and apparel context. Some of the barriers might be explained by clothing's emotional character and close relationship to identity formation. Furthermore, the participants questioned whether access and renting services could substitute the meanings of owning. In conclusion, the authors argue that clothing may be a challenging type of goods to integrate in liquid forms of consumption and findings point out complexities amongst fashion-conscious consumers regarding meaning and identity values of collaborative apparel consumption. Theoretical contributions of an interpretative consumer identity approach for understanding barriers as well as possibilities for consumer adoption of access-based fashion are developed in the concluding sections of the article.
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The current search for operational criteria and tests of firm performance is largely focused on the Economic Value Added (EVA) framework. While reasserting the essential soundness…
Abstract
The current search for operational criteria and tests of firm performance is largely focused on the Economic Value Added (EVA) framework. While reasserting the essential soundness of this approach the paper seeks to improve its application by proposing a version of EVA which anchors the opportunity cost of equity capital on market rather than book values. The case for this is argued on general grounds and the resulting model is convenient for examining the possible effects of the gearing factor. The practicability of the model is illustrated by applying the proposed ‘EVA’ formula to a mixed set of accounting and stock market data from a sample of UK companies.
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Purpose – The chapter looks at the way a group of Cook Islands women in South Auckland used neoliberal-inspired community funding to fulfil the criteria of the funders as well as…
Abstract
Purpose – The chapter looks at the way a group of Cook Islands women in South Auckland used neoliberal-inspired community funding to fulfil the criteria of the funders as well as their own noncapitalist aims.Methodology/approach – The chapter draws upon a combination of original ethnographic fieldwork and literature pertaining to the production and use of tivaivai in South Auckland and neoliberal policy in New Zealand.Findings – The chapter analyzes the cultural context of value creation that the production and use of tivaivai constitutes for Cook Islanders in South Auckland. The production of tivaivai as a “commercial” derivative of these elite social textiles saw the group of Cook Islands women operating in a “human economy” (Graeber, 2012), despite the neoliberal agenda of the funding.Originality/value – As a group, Cook Islanders are marginalized in New Zealand, but the outcome of this funding in the details of how the women recipients managed the use of the money, and how and what they produced, tells a different story about how Cook Islanders engage with capitalism via the “human economy.” Such an analysis adds considerable complexity to the understandings of the way women make and use tivaivai in New Zealand, as well as the ways Cook Islanders do economics in an expanded notion of economy. This sheds light on the subaltern strategies that Cook Islanders create in response to the opportunities and hegemonic forces that exist in the global capitalist economy, and the way they engage with capitalism in the context of the New Zealand political economy.