Barbara d.L. Voss, David B. Carter and Rebecca Warren
The study draws upon three accounts to examine post-truth politics and its link to accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in a corruption…
Abstract
Purpose
The study draws upon three accounts to examine post-truth politics and its link to accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in a corruption scandal, the authors draw upon a politics of falsity to understand how different depictions of similar events can emerge. The authors depict Petrobras' corporate social responsibility (CSR) disclosures during the period of corruption juxtaposed against the Brazilian Federal Police investigation (the Lava Jato/Car Wash Operation) and Petrobras' response to the allegations of institutional corruption.
Design/methodology/approach
The data set consisted of 56 Petrobras reports including Annual Reports, Financial Statements, Sustainability Reports and Form 20-Fs from 2004 to 2017, information disclosed by the Brazilian Federal Police concerning the Lava Jato Operation and media reports concerning Petrobras and the corruption scandal. The paper employs a discourse analysis approach to depict and interpret the accounts.
Findings
Through examining the connection between ontic accounts and ontological presuppositions, the authors illustrate a post-truth logic underpinning accounting, due to the interpretive, contestable and contingent nature of accounting information. Consequently, the authors turn to the “ethics of the real” as a response, as citizen subjects must be cautious in how they approach accounting and CSR disclosures.
Originality/value
Rather than relying on simplistic true/false dualities, the authors argue that the “ethics of the real” provides a courageous position for citizen subjects to interrogate the organisation by recognising the role of discourse and disclosure expectations on organisations in a post-truth environment. The study also illustrates how competing, contingent accounts of the same timeframe and events can emerge.
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The Evil Queen is a staple character in many fairy tales, but perhaps one of her most famous incarnations is as Snow White's evil stepmother. In order to gain a better…
Abstract
The Evil Queen is a staple character in many fairy tales, but perhaps one of her most famous incarnations is as Snow White's evil stepmother. In order to gain a better understanding of the dynamics of gender and morality in this story, this chapter analyses three different versions of the fairy tale Snow White and the Seven Dwarfs: the Brothers Grimm's nineteenth-century text, Disney's 1930s film adaptation, and The Snow Queen's Shadow, a contemporary novel based loosely on a mix of well-known European fairy tales. The chapter explores what, exactly, marks the Queen as evil in the different versions, how her morality interacts with questions of gender and cultural context, and how the different versions portray the relationship – and often the moral dichotomy – between the Evil Queen and Snow White.
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Traditionally, mainstream cross‐cultural accounting research has applied a societal norms and values measure to the examination of differences in culture. This approach is…
Abstract
Traditionally, mainstream cross‐cultural accounting research has applied a societal norms and values measure to the examination of differences in culture. This approach is limited, however, because it effectively disfranchises the culture of minority groups such as indigenous peoples within nations. Our paper provides evidence of cultural differences between indigenous Australian values and the Western capitalist values implicit in the language of accounting and accountability. Utilising an alternative yin/yang framework developed for accounting by Hines, we argue that the core indigenous yin values of sharing, relatedness and kinship obligations inherent in indigenous conceptions of work and land, are incompatible with the yang values of quantification, objectivity, efficiency, productivity, reason and logic imposed by accounting and accountability systems. This conflict of values then brings into question the impact of accounting and accountability systems on the indigenous peoples of Australia whose beliefs, norms and values are organised differently. The need to address such a conflict is critical for all of the world’s indigenous peoples. Perhaps even more so for the Australian indigenous peoples because of the insistence by governments, at both the state and federal levels, that the extreme social and economic disadvantages experienced by the Australian indigenous peoples can be dissipated by the imposition of strict financial accountability measures for all indigenous organisations and representative bodies. We argue that the demonstrated conflict of values is a significant reason for the inability of accounting and accountability systems to deliver such social and economic outcomes. The research findings of non‐indigenous researchers are largely drawn on in this paper. The two authors of this paper are not indigenous people and therefore we are speaking “of” indigenous culture and not “speaking for” them.
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The visibility and impact of young activists is evident in 2020 more than ever, most clearly in the Black Lives Matter movement, but also among climate strikers, water protectors…
Abstract
The visibility and impact of young activists is evident in 2020 more than ever, most clearly in the Black Lives Matter movement, but also among climate strikers, water protectors, March for Our Lives organizers, and even TikTok users and K-pop music fans. The ambivalence with which adults have responded – from pride to dismissal to demonization – has its roots in implicit yet pervasive assumptions about young people stretching back to the early nineteenth century. Through a brief historical sketch, I demonstrate that the contemporary concept of the “American teenager” is the product of a series of social, economic, and political changes in the United States and that this concept undermines youth activism and gives license to adults to dismiss young peoples' justified anger at injustice. This essay contends that adultism, and specifically ephebiphobia – the fear and loathing of young people – dominates today's cultural perceptions of youth in the United States and contributes to policies in education and law enforcement that have domesticated and criminalized young people, undermining their political power. Understanding of the historical factors that shape adults' attitudes toward young peoples' capabilities as activists is a first step to improving and sustaining collaboration between youth and adults in social movements.
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Arnaldo Camuffo and Alberto Poletto
The paper tests if and to what extent lean management system adoption generates abnormal profitability, and how it accrues over time. Configurational approaches to lean management…
Abstract
Purpose
The paper tests if and to what extent lean management system adoption generates abnormal profitability, and how it accrues over time. Configurational approaches to lean management systems and “S-curve” effects in lean implementation are used to ground the paper's hypotheses and interpret its findings.
Design/methodology/approach
Using the emerging view of lean as enterprise-wide management systems, this quasi-experimental study uses a difference-in-differences approach to estimate the abnormal profitability (ROIC) attributable to lean management system adoption. The paper leverages a unique data set of lean adopters nested in a panel data set (19 years) of 2,088 industrial firms matched by industry and firm size. It applies a variety of regression methods (two-way fixed effect panel estimator, propensity score matching, instrumental variable two-stage-least squares) to estimate the size of the abnormal profitability attributable to lean management systems, addressing endogeneity issues related to non-random sampling, omitted variable bias and reverse causation. It also analyzes the cross-firm variability of such abnormal profitability and how it accrues over time.
Findings
For the average non-adopter in the sample (44.3 million euro revenues), lean adoption generates abnormal ROIC ranging from 1.4% to 3.9%. These results come into effect approximately three years after starting lean adoption and peak after eight years. While the average abnormal profitability attributable to lean adoption is sizable, it varies significantly across firms and over time. This significant variation is compatible with firms' diverse ability to understand the complex inner workings of lean systems, and to design and implement them so that they improve profitability.
Research limitations/implications
The conceptualization of lean as enterprise-wide management system can be further refined to more effectively categorize the components of lean systems and investigate the nature of their relationships. Lean system adoption measurement can be fine-tuned to better capture cross-firm and longitudinal heterogeneity. Future work can explore other dependent variables of interest to different stakeholders including shareholders' value, employment and environmental and social sustainability.
Practical implications
The financial benefits of adopting lean can be reaped to the extent to which managers embrace lean as a philosophy and implement it pervasively in the organization. A firm can use the study's estimates as a basis for making calculations about the returns of investment in lean adoption. The paper also shows that “getting the lean system right” makes a significant difference in terms of abnormal profitability, which is twice as large for the best lean adopters..
Social implications
Compared with the promises of many lean proponents and supporters, the paper provides a more realistic view of what to expect from lean adoption in terms of profitability. Adopting lean as a comprehensive, enterprise-wide management system is not a universal panacea, but a complex endeavor, characterized by multiple complex decisions that require considerable capabilities, coordinated efforts and consistency of action.
Originality/value
Differently from extant research, this study does not study the correlation between the adoption of lean operation practices and financial performance but focuses on the abnormal profitability generated by the adoption of lean as a pervasive, enterprise-wide management system. Its research design allows to identify the differential profitability attributable to lean adoption and documents that it accrues non-linearly.
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This article aims to explore the impact of the Great War on the Sheffield armaments industry through the use of four company case studies in Thomas Firth, John Brown, Cammell…
Abstract
Purpose
This article aims to explore the impact of the Great War on the Sheffield armaments industry through the use of four company case studies in Thomas Firth, John Brown, Cammell Laird and Hadfields. It charts the evolving situation the armaments companies found themselves in after the end of the conflict and the uncertain external environment they had to engage with. The article also examines the stagnant nature of armaments companies’ boards of directors in the 1920s and the ultimate rationalisation of the industry at the close of the decade.
Design/methodology/approach
The research design is based around a close examination of the surviving manuscript records of each of the companies included, the records of the speeches recorded by chairpersons at annual meetings and some governmental records.
Findings
The article concludes by outlining how the end of the Great War continued to affect the industry for the following decade and the complex evolving situation with a changing external environment and continuity of management internally ultimately leading to mergers in the industry.
Originality/value
This article uses a number of underused manuscript records to examine the Sheffield armaments industry and explores the effect of a global mega event in the Great War on one of the most technologically advanced industries of the period.
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Henrik Saabye, Daryl John Powell and Paul Coughlan
Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has…
Abstract
Purpose
Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has traditionally been underexploited. In this conceptual paper, this study aims to advance the theoretical understanding of lean by exploring the complementarity of lean thinking and action learning leading to a proposed integrated theory of these two research streams. Target audience is the operations management research community.
Design/methodology/approach
By deliberately adopting a process of theorising, this paper explores, reflects upon and combines individual experiences of researching, teaching and engaging in lean and action learning as operations management scholars.
Findings
Having taken a gemba walk through the literature and practices of lean and action learning, this study views and notices a systematic and complementary relationship between the two domains. The overlapping theoretical and practical complementarities of lean and action learning suggest that these two research streams are ripe for synthesis into an integrated theory. This finding provides an opportunity to (1) progress towards an integrative design of interventions leading to more sustainable lean system adoptions and (2) add new depth to our theoretical explanation of the success and failures of lean system adoptions.
Originality/value
This paper contributes an original integrated theory perspective on lean and action learning.