Keith Owen, Ron Mundy, Will Guild and Robert Guild
The ability of an organization to sustain the delivery of quality products and services is essential to its long‐term success. We believe that this ability is a learnable…
Abstract
The ability of an organization to sustain the delivery of quality products and services is essential to its long‐term success. We believe that this ability is a learnable organizational competence. The systematic study of the organization’s ability to develop and sustain a culture capable of delivering quality products and services over time enables us to identify and understand the general requirements for doing so and provides insight into how to do it. In this paper we will share what we have learned about developing and sustaining an organizational culture that is capable of high performance. We start with a brief discussion of the concept of culture. We then present a model of how to manage the organization toward sustainable high performance and conclude with a discussion of some practical steps you can take to improve your own organization’s performance.
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This paper aims to pay tribute to Rob Gray’s achievements at the University of Dundee in the 1990s – a significant period in the development of the field of social and…
Abstract
Purpose
This paper aims to pay tribute to Rob Gray’s achievements at the University of Dundee in the 1990s – a significant period in the development of the field of social and environmental accounting research.
Design/methodology/approach
Memories and reflections.
Findings
A personal perception of Rob’s drive, motivations and generosity of spirit.
Originality/value
A portrayal of someone who deserves to be remembered for what he accomplished, and for the collegiate and supportive example he set for others in pursuing social and environmental awareness and responsibility.
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This editorial seeks to argue for intellectual pluralism and adventurous enquiry in an era of status badging of publication venues and institutions and to review AAAJ's role…
Abstract
Purpose
This editorial seeks to argue for intellectual pluralism and adventurous enquiry in an era of status badging of publication venues and institutions and to review AAAJ's role, strategies and international recognition in this context.
Design/methodology/approach
The paper is an editorial review and argument.
Findings
The paper acknowledges pressures towards a North American inspired unitary neo‐classical economic view of the accounting world and related badging of higher education institutions and research publications globally. It identifies the community of accounting scholars including AAAJ with wider and more pluralist philosophies and research agendas.
Research limitations/implications
The paper offers scope and associated recognition for researchers prepared to take up and address a wide array of theoretical perspectives and research issues of global significance.
Originality/value
The paper provides important empirical data and research network information to scholars in the interdisciplinary accounting field of research.
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The Centre for Social and Environmental Accounting Research has been running Summer Schools since 1992, when the first was arranged as part of the British Accounting Association’s…
Abstract
The Centre for Social and Environmental Accounting Research has been running Summer Schools since 1992, when the first was arranged as part of the British Accounting Association’s Summer School programme to encourage new researchers to embark on a research career. Whilst the programme has developed over the ten schools so far held, the ethos has remained the same ‐ encouragement and stimulation in a co‐operative, academic environment. The summer schools have given new and experienced researchers the opportunity to present their ideas ‐ whether as completed papers or as some form of work in progress ‐ to a sympathetic audience in tune with the general themes presented. Mostly, the research forms part of the more general critical approach to accounting research, and participants are more comfortable both with presenting and critiquing ideas using a critical framework. This involves exposing ’conventional’ accounting wisdom and using different frameworks with which to examine what transformations may take place if other perspectives are applied. Having said that, there is a place to air research carried out from a managerialist outlook too, so that a reformist position may also be taken.
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Rob Gray, Dave Owen and Keith Maunders
The article suggests that discord in Corporate Social Reporting (CSR) can be related to differing assumptions about (a) society, and (b) the role of CSR in the…
Abstract
The article suggests that discord in Corporate Social Reporting (CSR) can be related to differing assumptions about (a) society, and (b) the role of CSR in the society/organisation relationship. It is then argued that, with this perspective, the major trends in CSR can be seen to be built around differing views of the world and that recent major developments in the subject focus upon the concepts of accountability and the social contract.
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Jhon Urasti Blesia, Susan Wild, Keith Dixon and Beverley Rae Lord
The purpose of this paper is to increase knowledge about community relations and development (CRD) activities done in conjunction with mining activities of multinational companies…
Abstract
Purpose
The purpose of this paper is to increase knowledge about community relations and development (CRD) activities done in conjunction with mining activities of multinational companies affecting indigenous peoples and thus help improve relationships between them, despite continuing bad consequences the people continue to endure. It is through such better relationships that these consequences may be redressed and mitigated, and greater sharing of benefits of mining may occur, bearing in mind what constitutes benefits may differ from the perspectives of the indigenous peoples and the miners.
Design/methodology/approach
A qualitative approach is taken, including interviews with company officials responsible for CRD activities, elaborated with observations, company and public documents and previous literature about these mining operations and the peoples.
Findings
The CRD activities have gradually increased compared with their absence previously. They are officially labelled social investment in community development programmes, and are funded from profits and couched in terms of human development, human rights, preservation of culture and physical development of infrastructure. Dissatisfied with programme quality and relevance, company officials now relate with indigenous people, their leaders and representatives in ways called engagement and partnerships.
Practical implications
The findings can inform policies and practices of the parties to CRD, which in this West Papua case would be the miners and their company, CRD practitioners, the indigenous peoples and the civil authorities at the local and national level and aid industry participants.
Social implications
The study acknowledges and addresses social initiatives to develop the indigenous peoples affected by mining.
Originality/value
The study extends older studies in the same territory before CRD had matured, and corroborates and elaborates other studies of CRD in different territories.