Richard D. Waters, Kathleen S. Kelly and Mary Lee Walker
The purpose of this study is to examine Kelly's proposed fundraising roles scales to describe the daily activities of male and female fundraisers.
Abstract
Purpose
The purpose of this study is to examine Kelly's proposed fundraising roles scales to describe the daily activities of male and female fundraisers.
Design/methodology/approach
The data collection procedure involved a national survey to a random sample of 286 fundraisers from the American Health Association. The pen‐and‐paper survey had a 48 percent response rate, and the scale indices were found to be reliable with Cronbach alpha tests.
Findings
The study found that there were no statistical differences in how male and female fundraisers enacted the technician role; however, gender differences emerged for all three managerial roles with males enacting the roles at statistically significant greater rates.
Originality/value
This study represents an important initial step in advancing theoretical knowledge on fundraising, and it is the first quantitative test of Kelly's proposed fundraising role scales.
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Life studies are a rich source for further research on the role of the Afro‐American woman in society. They are especially useful to gain a better understanding of the…
Abstract
Life studies are a rich source for further research on the role of the Afro‐American woman in society. They are especially useful to gain a better understanding of the Afro‐American experience and to show the joys, sorrows, needs, and ideals of the Afro‐American woman as she struggles from day to day.
The purpose of this paper is to pursue the themes of feminine identity, doubling and (in)visibility; first in terms of “signifyin(g)” as a cultural and literary strategy, and…
Abstract
Purpose
The purpose of this paper is to pursue the themes of feminine identity, doubling and (in)visibility; first in terms of “signifyin(g)” as a cultural and literary strategy, and second, in terms of quilting seen from the fiction of Alice Walker to the quilting of Gee's Bend. In the background, there plays the relationship between art and commodification.
Design/methodology/approach
The paper examines “commodification” and “doubling” in the case of the Gee's Bend quilt makers. The quilts foreshadow the modernist aesthetic and are of the highest aesthetic quality. They were made in a traditional rural society by very poor uneducated black women. The quilts were not made to be sold, but were dedicated to familial remembrance and to immediate aesthetic pleasure.
Findings
Commodification doubles self and work, life and object, uniqueness and standardization, art and management. For the artist, the unicity, beauty, inspiration and creativity of art is doubled in the sale, marketing, display, distribution and mass production of “art works.” Making art is intimate, personal and individual; selling art requires public display, pleasing the all‐important customer(s) and dealing with many sorts of in‐betweens. What “commodification” is on the artist/art work level, is “doubling” on the I/me, self/persona, private/public, and in‐group/out‐group level.
Originality/value
The author proposes, from the example of quilt‐making, a wide‐ranging interrogation: “Is escape from commodification possible?”
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Commodification doubles self and work, life and object, uniqueness and standardization and art and management. For the artist, the unicity, beauty, inspiration and creativity of…
Abstract
Purpose
Commodification doubles self and work, life and object, uniqueness and standardization and art and management. For the artist, the unicity, beauty, inspiration and creativity of art is doubled in the sale, marketing, display, distribution and mass production of “art works”. Making art is intimate, personal and individual; selling art requires public display, pleasing the all important customer(s) and dealing with many sorts of in-betweens. What commodification is on the artist/art work level is doubling on the I/me, self/persona, private/public and in-group/out-group level. This paper aims to examine the commodification and doubling in the case of the Gee’s Bend quilt makers. The quilts foreshadowed the modernist aesthetic and are of the highest aesthetic quality. But, they were made in a traditional rural society by very poor, uneducated black women. The quilts were not made to be sold but were dedicated to familial remembrance and to immediate aesthetic pleasure. But now that they are on display: is escape from commodification possible?
Design/methodology/approach
Reprint for special issue.
Findings
Doubling, in the original article below, was tendentious but artistically and politically to be overcome; doubling currently seems much more ominous, omnipresent and out of control. Signifyin(g) has become bomb throwing. Present day doubling apparently produces terror and not just commodification.
Originality/value
Invited for publication.
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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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Lisa Evans and Ian Fraser
The paper aims to explore the social origins of Scottish chartered accountants and the accounting stereotype as portrayed in popular fiction.
Abstract
Purpose
The paper aims to explore the social origins of Scottish chartered accountants and the accounting stereotype as portrayed in popular fiction.
Design/methodology/approach
The detective novels of the Scottish chartered accountant Alexander Clark Smith are used as a lens through which to explore the social origins of accountants and the changing popular representations of the accountant.
Findings
The novels contribute to our understanding of the construction of accounting stereotypes and of the social origins of Scottish accountants. They suggest that, while working class access to the profession was a reality, so was class division within it. In addition, Smith was ahead of contemporary professional discourse in creating a protagonist who combines the positive aspects of the traditional stereotype with qualities of a private‐eye action‐hero, and who uses accounting skills to uncover corruption and address (social) wrongs. However, this unconventional portrayal may have been incongruent with the image the profession wished to portray. The public image (or stereotype) portrayed by its members would have been as important in signalling and maintaining the profession's collective status as the recruitment of its leadership from social elites.
Originality/value
Smith's portrayal of accountants in personal and societal settings at a time of profound social change, as well as his background in the Scottish profession, provide a rich source for the study of social origins of Scottish chartered accountancy during the first half of the twentieth century. Further, Smith's novels are of a popular genre, and innovative in the construction of their hero and of accounting itself; as such they merit attention because of their potential to influence the construction of the accounting stereotype(s) within the popular imagination.
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Dirty workers occupy jobs and perform tasks that are unpleasant and considered distasteful or “tainted” to other members of society. However, while they experience challenges in…
Abstract
Purpose
Dirty workers occupy jobs and perform tasks that are unpleasant and considered distasteful or “tainted” to other members of society. However, while they experience challenges in managing stigma, they are generally successful in creating positive self-identities. Among these dirty jobs is prostitution. As dirty workers, women sex workers in American history have been treated with humor, ridicule and derision. This study aims to explain the social contexts and the limited economic choices these women faced and examine how they may have managed their dirty work’s stigma to create positive self-identities.
Design/methodology/approach
This paper uses primary and secondary sources to examine a 53-year period of American history and to frame these women’s stigma management within a “dirty work” perspective.
Findings
The author suggests that sex workers in riskier roles (e.g. street walkers, crib workers or “upstairs girls” in saloons) would have been less able to effectively manage stigma and create positive self-identities as compared to brothels workers, due to the brothel’s strong social support, healthier work culture and richer resources.
Social implications
While sex work has changed significantly in the past century, the principles of identity management in this difficult and dirty work remain. Understanding the economic, social and individual challenges faced by these dirty workers will aid our understanding of the difficulties confronted by today’s sex workers.
Originality/value
Sex work is nearly absent from scholarly management literature. The lack of historical perspective and knowledge in this field limits a full understanding of how various types of dirty workers manage stigma.
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Candace Jones, Ju Young Lee and Taehyun Lee
Microfoundations of institutions are central to constructing place – the interplay of location, meaning, and material form. Since only a few institutional studies bring…
Abstract
Microfoundations of institutions are central to constructing place – the interplay of location, meaning, and material form. Since only a few institutional studies bring materiality to the fore to examine the processes of place-making, how material forms interact with people to institutionalize or de-institutionalize the meaning of place remains a black box. Through an inductive and historical study of Boston’s North End neighborhood, the authors show how material practices shaped place-making and institutionalized, or de-institutionalized, the meaning of the North End. When material practices symbolically encoded meanings of diverse audiences into the church, it created resonance and enabled the building’s meanings to withstand environmental change and become institutionalized as part of the North End’s meaning as a place. In contrast, when the material practices restricted meaning to a specific audience, it limited resonance when the environment changed, was more likely to be demolished and, thus, erased rather than institutionalized into the meaning of the North End as a place.
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Garry D. Carnegie and Christopher J. Napier
The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first…
Abstract
Purpose
The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting.
Design/methodology/approach
A retrospective and prospective essay focusing on developments in the historical accounting literature.
Findings
The special issue's advocacy of critical and interpretive histories of accounting's past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks.
Research limitations/implications
The present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation.
Originality/value
In addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting's past.