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Article
Publication date: 12 June 2007

Femida Handy and Joyce Gleason

The paper seeks to address conceptually the issue of monetary valuations of environmental intangibles.

808

Abstract

Purpose

The paper seeks to address conceptually the issue of monetary valuations of environmental intangibles.

Design/methodology/approach

The paper offers an innovative approach based on the rent‐seeking behaviour of individuals, as seen in lobbying for environmental goods. As an alternative to the contingent valuation method, which relies largely on willingness‐to‐pay disclosures in hypothetical situations, this approach depends on actual payments made by individuals in real situations. If individuals are willing to spend scarce resources to obtain an environmental good, then the total expenditures incurred provide an estimate of the value of that environmental good.

Findings

The estimates provide a lower bound of value of certain environmental goods. The rent‐seeking approach gives a different and more direct way to determine the value of environmental public goods.

Originality/value

The paper considers the free‐rider problem and other issues arising from the voluntary nature of public good rent‐seeking activity.

Details

International Journal of Social Economics, vol. 34 no. 7
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 23 March 2012

Nihel Chabrak

Since the late 1970s, research in accounting has been colonized by positive accounting theory (PAT) despite strong claims that it is fundamentally flawed in terms of epistemology…

2776

Abstract

Purpose

Since the late 1970s, research in accounting has been colonized by positive accounting theory (PAT) despite strong claims that it is fundamentally flawed in terms of epistemology and methodology. This paper aims to offer new insights to PAT by critically examining its basic tenets.

Design/methodology/approach

The paper subjects the language of the Rochester School to a deconstruction that is a transformational reading. This uncovers rhetorical operations and unveils hidden associations with other texts and ideas.

Findings

A new interpretation of the Rochester School discourse is provided. To afford scientific credibility to deregulation within the accounting field, Watts and Zimmerman used supplements and missing links to enhance the authority of PAT. They placed supplements inside their texts to provide a misleading image of PAT. These supplements rest on von Hayek's long‐term shaping blueprint to defeat apostles of the welfare state. Yet, to set PAT apart from normative theories that Watts and Zimmerman claimed were contaminated by value judgments, they made no reference in their text to the tight links between the Rochester School and the libertarian project initiated by von Hayek.

Research limitations/implications

Any reading of PAT cannot present the infinite play of meaning that is possible within a text. Deconstruction involves a commitment to on‐going, eternal questioning.

Originality/value

The paper provides evidence of the relation between PAT and the neoliberal (libertarian) project of von Hayek. PAT is viewed as part of the institutional infrastructure and ideological apparatus that legitimates the hegemony of markets.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 7 September 2021

Arvind Upadhyay and Amporn Sa-ngiamwibool

This study aims to characterize the main research areas of published works, identify the disciplines that associated with the works and propose research agendas for future…

397

Abstract

Purpose

This study aims to characterize the main research areas of published works, identify the disciplines that associated with the works and propose research agendas for future inquiries, based on a systematic literature review that encompasses 89 research papers from 2010 to 2020.

Design/methodology/approach

This review commenced with the definition of the three research questions, and subsequently three steps were followed: (1) defining criteria for research paper selection; (2) specifying the data bases and selecting the papers based on the criteria and (3) data analysis, conclusion and discussion of selected papers. The search was limited to the selection of research papers in English, focusing on “community disaster resilience” which is the subject of this review and referred to as keywords which were used for the online search for papers. All these three words must be present in the title of the selected papers.

Findings

The area “resilience management” and “disaster resilience assessment” accounted for 43% of the studies, and it indicates that research has emphasized the description of how community disaster resilience has been managed and assessed. Three disciplines relating to disaster resilience are disaster risk science, public health and environment, and it indicates that research has fostered core areas of community disaster resilience. Three key research agenda include a growing trend to describe successful efforts to avert a potentially catastrophic disaster through solution-based case studies; a paradigmatic shift and implementation of how communities could help the disaster victims recuperate from disasters.

Research limitations/implications

This review is limited to the numbers of chosen papers, as only full papers were chosen. However, in order to establish more rigorous and inclusive results of the study, the numbers of citations of published papers to be chosen for future inquiry should be taken into account.

Originality/value

This present review originally investigated how the concept of disaster resilience has been applied at the community level and in related areas. As resilience is a multidisciplinary concept that has been investigated by several different disciplines, such as sustainability, psychology, economy and sociology, this study looked into how disciplines related to community disaster resilience to provide agenda for future inquiries. This study therefore characterized the main research areas of published works, identified the disciplines that associated with the works and proposed a research agenda for future inquiries.

Details

Continuity & Resilience Review, vol. 3 no. 2
Type: Research Article
ISSN: 2516-7502

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Book part
Publication date: 9 November 2023

Ali Durham Greey

Even though trans and nonbinary athletes regularly experience oppression and exclusion in sport, many encounter sport as a site of gendered liberation. Most literature on trans…

Abstract

Even though trans and nonbinary athletes regularly experience oppression and exclusion in sport, many encounter sport as a site of gendered liberation. Most literature on trans and nonbinary athletes focuses on experiences of oppression; much less examines trans and nonbinary athlete resistance. Centring the voices of trans and nonbinary athletes in sport is essential for attending to the complexity of their experiences in sport. I draw on my own experiences as a nonbinary elite boxer to explore what is at stake in sport and demonstrate how sport can function as a site of joy and resistance for trans and nonbinary athletes. Amid ongoing debates about whether or not it is fair for trans women athletes to compete in sport, Gleaves and Lehrbach (2016) argued that sport does not solely concern who wins but also encompasses the ‘the stories we tell ourselves about ourselves’ in competitive sport. I argue that the stories we tell ourselves about ourselves in competitive sport stay with us for a lifetime. These stories shape how we make sense of ourselves and others. I explore how women, trans, and nonbinary boxers issue a threat to patriarchal cisheteronormative customs in boxing, precisely because we disrupt the assumption that aggression is the male domain and that masculinity equals cisgender maleness. I contribute to the growing body of literature centring trans and nonbinary voices by drawing attention to how trans and nonbinary athletes' experiences of sport are characterized not only by exclusion and oppression but also by joy and resistance.

Details

Trans Athletes’ Resistance
Type: Book
ISBN: 978-1-80382-364-5

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Article
Publication date: 1 April 1992

Gloriana St. Clair and Rose Mary Magrill

Anyone who has tried to review studies relating to use of academic libraries may argue that a great deal of research exists on college students and how they use their libraries…

79

Abstract

Anyone who has tried to review studies relating to use of academic libraries may argue that a great deal of research exists on college students and how they use their libraries. Studies of reading habits and library use among college students have been appearing for more than fifty years, and the diligent student can compile an impressive bibliography of these studies. In spite of all we have learned about student interaction with library resources, there is still much we do not know.

Details

Collection Building, vol. 11 no. 4
Type: Research Article
ISSN: 0160-4953

Available. Content available
Article
Publication date: 1 August 2001

Julia Gelfand

211

Abstract

Details

Library Hi Tech News, vol. 18 no. 8
Type: Research Article
ISSN: 0741-9058

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Article
Publication date: 4 June 2018

Roland Sintos Coloma

The purpose of this paper is to analyze the relationship between theory and history, or more specifically the role and use of theory in the field of history of education. It will…

442

Abstract

Purpose

The purpose of this paper is to analyze the relationship between theory and history, or more specifically the role and use of theory in the field of history of education. It will explore the following questions: What is theory, and what is it for? How do historians and, in particular, historians of education construe and use theory? And how do they respond to openly theoretical work? The author poses these questions in light of ongoing discussions in the field of history of education regarding the role, relevance, and utility of theory in historical research, analysis, and narratives.

Design/methodology/approach

The explicit use of theory in historical research is not altogether new, tracing an intellectual genealogy since the mid-1800s when disciplinary boundaries among academic fields were not so rigidly defined, developed and regulated. The paper analyzes three books that are geographically located in North America (USA), Australia, Europe (Great Britain) and Asia (India), thereby offering a transnational view of the use of theory in history of education. It also examines how historians of education respond to explicitly theoretical work by analyzing, as a case study, a 2011 special issue in History of Education Quarterly.

Findings

First, the paper delineates theory as a multidimensional concept and practice with varying and competing meanings and interpretations. Second, it examines three book-length historical studies of education that employ theoretical frameworks drawing from cultural, feminist poststructuralist and postcolonial approaches. The author’s analysis of these manuscripts reveals that historians of education who explicitly engage with theory pursue their research in reflexive, disruptive and generative modes. Lastly, it utilizes a recent scholarly exchange as a case study of how some historians of education respond to theoretically informed work. It highlights three lenses – reading with insistence, for resistance, and beyond – to understand the responses to the author’s paper on Foucault and poststructuralism.

Originality/value

Setting theory to work has a fundamentally transformative role to play in our thinking, writing and teaching as scholars, educators and students and in the productive re-imagining of history of education.

Details

History of Education Review, vol. 47 no. 1
Type: Research Article
ISSN: 0819-8691

Keywords

Available. Open Access. Open Access
Article
Publication date: 4 December 2017

Peter O’Meara, Gary Wingrove and Michael Nolan

In North America, delegated practice “medical direction” models are often used as a proxy for clinical quality and safety in paramedic services. Other developed countries favor a…

15197

Abstract

Purpose

In North America, delegated practice “medical direction” models are often used as a proxy for clinical quality and safety in paramedic services. Other developed countries favor a combination of professional regulatory boards and clinical governance frameworks that feature paramedics taking lead clinician roles. The purpose of this paper is to bring together the evidence for medical direction and clinical governance in paramedic services through the prism of paramedic self-regulation.

Design/methodology/approach

This narrative synthesis critically examines the long-established North American Emergency Medical Services medical direction model and makes some comparisons with the UK inspired clinical governance approaches that are used to monitor and manage the quality and safety in several other Anglo-American paramedic services. The databases searched were CINAHL and Medline, with Google Scholar used to capture further publications.

Findings

Synthesis of the peer-reviewed literature found little high quality evidence supporting the effectiveness of medical direction. The literature on clinical governance within paramedic services described a systems approach with shared responsibility for quality and safety. Contemporary paramedic clinical leadership papers in developed countries focus on paramedic professionalization and the self-regulation of paramedics.

Originality/value

The lack of strong evidence supporting medical direction of the paramedic profession in developed countries challenges the North American model of paramedics practicing as a companion profession to medicine under delegated practice model. This model is inconsistent with the international vision of paramedicine as an autonomous, self-regulated health profession.

Details

International Journal of Health Governance, vol. 22 no. 4
Type: Research Article
ISSN: 2059-4631

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Article
Publication date: 30 January 2009

Guosong Shao

User‐generated media (UGM) like YouTube, MySpace, and Wikipedia have become tremendously popular over the last few years. The purpose of this paper is to present an analytical…

38906

Abstract

Purpose

User‐generated media (UGM) like YouTube, MySpace, and Wikipedia have become tremendously popular over the last few years. The purpose of this paper is to present an analytical framework for explaining the appeal of UGM.

Design/methodology/approach

This paper is mainly theoretical due to a relative lack of empirical evidence. After an introduction on the emergence of UGM, this paper investigates in detail how and why people use UGM, and what factors make UGM particularly appealing, through a uses and gratifications perspective. Finally, the key elements of this study are summarized and the future research directions about UGM are discussed.

Findings

This paper argues that individuals take with UGM in different ways for different purposes: they consume contents for fulfilling their information, entertainment, and mood management needs; they participate through interacting with the content as well as with other users for enhancing social connections and virtual communities; and they produce their own contents for self‐expression and self‐actualization. These three usages are separate analytically but interdependent in reality. This paper proposes a model to describe such interdependence. Furthermore, it argues that two usability attributes of UGM, “easy to use” and “let users control,” enable people to perform the aforementioned activities efficiently so that people can derive greater gratification from their UGM use.

Originality/value

UGM are an extremely important topic in new media scholarship, and this study represents the first step toward understanding the appeal of UGM in an integrated way.

Details

Internet Research, vol. 19 no. 1
Type: Research Article
ISSN: 1066-2243

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 February 2022

Zack Enslin, John Hall and Elda du Toit

The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases…

1265

Abstract

Purpose

The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias.

Design/methodology/approach

A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias was analysed and compared to findings in other populations. Logistic regression was then used to determine whether MAs who exhibit a higher preference for evidence-based (as opposed to intuitive) decision-making are more susceptible to framing bias.

Findings

Despite a comparatively high preference for evidence-based decision-making, the prevalence of framing bias among MAs is comparable to that of other populations. A higher preference for evidence-based decision-making was found to only be associated with higher susceptibility to endowment effect bias.

Originality/value

To the best of the authors’ knowledge, this is the first study to comprehensively examine framing bias for MAs as a group of decision-makers. Additionally, this study’s sample consists of practising MAs, and not only students.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

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