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Available. Open Access. Open Access
Article
Publication date: 23 October 2023

Rebecca Maughan and Aideen O'Dochartaigh

This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also…

2358

Abstract

Purpose

This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.

Design/methodology/approach

A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.

Findings

Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.

Research limitations/implications

Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.

Originality/value

This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 19 December 2022

Rebecca Maughan

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting…

6205

Abstract

Purpose

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

Design/methodology/approach

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

Findings

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

Research limitations/implications

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

Originality/value

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

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Publication date: 20 December 2000

Rebecca S. Katz

Abstract

Details

Sociology of Crime, Law and Deviance
Type: Book
ISBN: 978-1-84950-889-6

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Article
Publication date: 12 June 2017

Cara Berg

The purpose of this paper is to highlight an assessment tool that can be used for all information literacy classes.

722

Abstract

Purpose

The purpose of this paper is to highlight an assessment tool that can be used for all information literacy classes.

Design/methodology/approach

The assessment was designed and data were stored using Google Forms. Questions were basic, general questions about student confidence after attending a library instruction class. The assessment was piloted in the Fall 2015 semester, improved on and reissued in the Spring 2016 semester and is now in its current iteration as a tool to be used by most librarians.

Findings

The first two implementations were successful, but issues arose in distribution and in the type of questions. Tweaks to the distribution that would work in any computer lab on any campus were beneficial to librarians and students. The content of the questions were also modified after the first two implementations; questions about recalling resources were condensed and changed to questions on what the students learned and what they were still unsure of. All implementations showed positive results from the students on their confidence level after library instruction.

Originality/value

This tool and the implementation methods are versatile enough to be used at any kind of institution and with any general learning objective. Assessment is essential in library instruction; this tool provides a way for all librarians to quickly assess their class without taking much additional class time. In addition to the individual librarian, this is also useful for reporting statistics to the college administration if data are needed on the assessment of library instruction.

Details

Reference Services Review, vol. 45 no. 2
Type: Research Article
ISSN: 0090-7324

Keywords

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Article
Publication date: 13 November 2017

Rebecca Hargate, Sharon Howden, Emma Tarpey and Tammi Walker

The purpose of this paper is to explore the experiences of both staff and patients in a medium-secure mental health unit of the self-harm and/or suicidal behaviour of others…

378

Abstract

Purpose

The purpose of this paper is to explore the experiences of both staff and patients in a medium-secure mental health unit of the self-harm and/or suicidal behaviour of others. Suicide and self-harm is highly prevalent in forensic settings and evidence suggests that experiencing other people’s self-harm and suicidal behaviour can lead to negative outcomes, both for staff and patients. This is particularly important in hospitals where patients are highly dependent on staff for support.

Design/methodology/approach

Semi-structured interviews were conducted with five staff members and six patients in a medium-secure male mental health unit in the North of England. Data were analysed following interpretative phenomenological analysis guidelines.

Findings

Three dominant themes were identified during analysis: the impact of suicide and self-harm; the role of others; and the importance of understanding and experience. Various impacts were discussed including desensitization, negative emotions and the desire to help. Other people played an important role in protecting against negative impacts, with shared experiences and peer support reported as the biggest benefits. Experiences of self-harm and suicide were found to increase understanding resulting in more positive attitudes. Additionally, the importance of training and education was highlighted.

Originality/value

This paper provides an insight into the experiences of staff and patients in medium-secure male mental health unit, which has benefits to practitioners when considering support mechanisms.

Details

Journal of Forensic Practice, vol. 19 no. 4
Type: Research Article
ISSN: 2050-8794

Keywords

Available. Open Access. Open Access
Article
Publication date: 1 June 2015

Adam Fletcher, Natasha Fitzgerald-Yau, Meg Wiggins, Russell M. Viner and Chris Bonell

The purpose of this paper is to explore the process of involving students and staff on school action groups, and staff and student experiences of reviewing local data and…

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Abstract

Purpose

The purpose of this paper is to explore the process of involving students and staff on school action groups, and staff and student experiences of reviewing local data and initiating school-level changes, to address bullying and other aggression.

Design/methodology/approach

The authors draw on qualitative, process data collected at four purposively sampled pilot intervention schools in England via semi-structured interviews with school managers, action group members and facilitators (n=33), focus groups with students (n=16) and staff (n=4), and observations.

Findings

School staff used multiple methods to recruit a diverse range of students onto school action groups. Locally tailored data reports were an important catalyst for action groups to identify priorities and plan whole school change – both through the process of “validation” (whereby existing concerns were confirmed) and “discovery” (whereby new problems were identified). An unexpected benefit of providing schools with these data was that it triggered analyses of other data sources, including routine monitoring data. External facilitators were important in promoting student voice and ensuring the intervention retained integrity as a whole-school restorative approach.

Practical implications

It was feasible to involve young people using action groups, and there was evidence of school-level actions led by students, including in disadvantaged school contexts. Future Health Promoting Schools interventions could incorporate this approach to support locally appropriate, school-level change.

Originality/value

The micro-level processes that were observed, whereby action groups interrogated feedback reports and collected additional data, suggest the responsiveness of such youth-involvement interventions to local needs. Contrary to many public health interventions, implementation appeared to be facilitated rather than hindered by features of the secondary-school “market” whereby parents have some choice between schools.

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