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Article
Publication date: 6 April 2021

Yingru Li, John McKernan and Meiyi Chen

The purpose of the paper is to describe and analyse the nature of accountability for human rights, as enacted by the Business & Human Rights Resource Centre (BHRRC), in this time…

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Abstract

Purpose

The purpose of the paper is to describe and analyse the nature of accountability for human rights, as enacted by the Business & Human Rights Resource Centre (BHRRC), in this time of globalization and coronavirus disease 2019 (COVID-19).

Design/methodology/approach

The authors focus on one case of alleged union-busting and unfair dismissal carried out under the cover of the COVID-19 pandemic. Tracing the action of that case, the authors show how the BHRRC provides a digital platform for dialogues of accountability. The authors use a Latourian theoretical perspective to guide the progress of the study’s analysis.

Findings

The authors find that the dialogues of accountability enacted on the BHRRC platform cannot be satisfactorily characterized in terms of an old politics of hegemony, counterhegemony and counter accounts. The authors find that the accountability enacted on the platform operates in three modes: in a political mode to support the formation of issues and publics and the embedding of norms; in an organizational mode to support the (re)organizing business corporations around scripts of respect for human rights; in a moral mode to keep scruples concerning means and ends and the pursuit of better outcomes, open.

Originality/value

The paper is novel, in that it engages with the part that accounting can play in politics conceived in Latourian terms; in its introduction, a notion of modes of accountability on the foundations of Latour’s exploration of modes of existence; in its challenge to the value of critical accounting conceived in terms of hegemony and counterhegemony.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 9 December 2021

Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and Istemi Demirag

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that…

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Abstract

Purpose

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Design/methodology/approach

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

Findings

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

Practical implications

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

Originality/value

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 17 September 2021

Meiyi Zhang, Yi Luo, Dong Huang, Haimin Miao, Laping Wu and Junfeng Zhu

The purpose of this study was to estimate on-farm maize storage losses and to empirically analyse the main determinants of maize storage losses in China.

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Abstract

Purpose

The purpose of this study was to estimate on-farm maize storage losses and to empirically analyse the main determinants of maize storage losses in China.

Design/methodology/approach

Based on a nationwide survey of 1,196 households in 23 provinces (autonomous regions and municipalities) in China, the authors estimated on-farm maize storage losses and used a fractional logit model to analyse the main determinants of maize storage losses in China.

Findings

The results showed that, first, 1.78% of maize was lost during the storage stage in China and that storage loss experienced by smallholders varied across regions. Second, the empirical analysis showed that storage quantities have significant and negative effects on storage losses and that an economy of scale in household storage may exist; the percentage of maize stored for consumption and feed has significant and positive effects on storage losses, which may be related to market requirements and management activities. Third, compared to traditional facilities, silos and warehouses cause lower storage losses, while spraying chemicals and re-drying maize in the storage stage incur higher losses, possibly because to save costs, smallholders conduct loss-reduction activities only when they suffer serious losses, and when taking measures, farmers may sort grains, which also increases losses. Fourth, harvesting maize when it matures is significantly associated with lower storage losses.

Research limitations/implications

To reduce storage losses, first, farmers' awareness of food saving and loss reduction must be increased. This could be achieved through agricultural training and education regarding food-saving practices. Second, the government could provide subsidies or low-interest credits to encourage farmers to use advanced facilities and promote land transfers to realize economies of scale. Finally, the government should accelerate the construction of smart agriculture systems and the timely monitoring of crop growth to suggest farmers to harvest at the appropriate time.

Originality/value

Reducing post-harvest loss (PHL) has become an important means of increasing the food supply and reducing resources use in China. This study provides a complete introduction to household maize storage losses and can therefore help characterize the current state of PHL in China, which is of vital importance to food security and food policy.

Details

China Agricultural Economic Review, vol. 14 no. 1
Type: Research Article
ISSN: 1756-137X

Keywords

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