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Article
Publication date: 29 November 2024

Sharif Mahmud Khalid and Chinyere O. Uche

Large mining companies are often subject to stigmatisation. Thus, these companies try to shift stigma to artisanal small-scale miners in stigma management. This study seeks to…

109

Abstract

Purpose

Large mining companies are often subject to stigmatisation. Thus, these companies try to shift stigma to artisanal small-scale miners in stigma management. This study seeks to understand why and how these mining companies use corporate reporting in shifting stigma.

Design/methodology/approach

This is a qualitative study that combines data collected from semi-structured interviews, focus group and secondary documents.

Findings

The findings suggest that large mining companies involved in shifting stigma use corporate reporting to promote a positive image and avoid investor discrimination. Artisanal small-scale miners are targeted because of their vulnerability to stereotyping and discrimination. The findings suggest that mining companies shift stigma by blaming and shaming artisanal small-scale miners for child labour, human endangerment and environmental damage in reporting. The work of these miners is abnormalised as violating moral order. It is observed that the information provided in corporate reporting is often decontextualised from reality.

Originality/value

This paper makes an original contribution to accounting studies by showing how corporate reporting is used in counter-accounting in the context of stigma management. Counter-accounting as a form of stigma management is operationalised through the blaming and shaming of artisanal small-scale miners.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 28 August 2018

Sharif Mahmud Khalid, Jill Atkins and Elisabetta Barone

The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper…

2566

Abstract

Purpose

The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper explores the extent of site-specific social, environmental and ethical (SEE) reporting by mining companies operating in Ghana.

Design/methodology/approach

The authors conduct an interpretive content analysis of the annual/integrated reports of mining companies for the years 2009–2014 to extract site-specific SEE information relating to the companies’ mining operations in Ghana. The authors also theorise these actions using the existentialist work of Jean-Paul Sartre, in particular his work on “bad faith, nothingness and authenticity”.

Findings

The findings suggest that SEE information disclosure at site-specific level remains problematic because of bad faith and inauthenticity by mining companies attempting to placate a range of stakeholders. Bad faith represents a form of self-deception or internal denial which manifests in corporate narratives. Inauthenticity is a self-awareness that culminates in the denunciation of corporate identity and the pursuit of external expectations. The effect is the production of inauthentic corporate accounts that is constrained by the assumption made on stakeholder expectation.

Originality/value

The authors apply a Sartrean lens to explore site-specific SEE. Furthermore, the authors seek to expand the social accounting research domain by drawing on Sartre’s work on “bad faith” and “nothingness”. Sartre’s work to the best of the authors’ knowledge is not explored in social accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 19 February 2018

Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to…

8657

Abstract

Purpose

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

Design/methodology/approach

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Findings

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

Research limitations/implications

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

Practical implications

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

Social implications

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

Originality/value

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

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Publication date: 7 October 2019

Stig Stenslie and Kjetil Selvik

The chapter compares the survival of old regime elites in Tunisia and Egypt after the 2011 uprisings and analyses its enabling factors. Although democracy progressed in Tunisia…

Abstract

The chapter compares the survival of old regime elites in Tunisia and Egypt after the 2011 uprisings and analyses its enabling factors. Although democracy progressed in Tunisia and collapsed in Egypt, the countries show similarities in the old elite’s ability to survive the Arab Spring. In both cases, the popular uprisings resulted in the type of elite circulation that John Higley and György Lengyel refer to as ‘quasi-replacement circulation’, which is sudden and coerced, but narrow and shallow. To account for this converging outcome, the chapter foregrounds the instability, economic decline and information uncertainty in the countries post-uprising and the navigating resources, which the old elites possessed. The roots of the quasi-replacement circulation are traced to the old elites’ privileged access to money, network, the media and, for Egypt, external support. Only parts of the structures of authority in a political regime are formal. The findings show the importance of evaluating regime change in a broader view than the formal institutional set-up. In Tunisia and Egypt, the informal structures of the anciens régimes survived – so did the old regime elites.

Details

Elites and People: Challenges to Democracy
Type: Book
ISBN: 978-1-83867-915-6

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Article
Publication date: 19 August 2021

Sasmoko, Muhammad Saeed Lodhi, Abdul Rashid Abdul Aziz, Nur Fatihah Abdullah Bandar, Rahimah Embong, Mohd Khata Jabor, Siti Nisrin Mohd Anis and Khalid Zaman

The study aims to analyze the role of coronavirus testing capacity to possibly reduce the case fatality ratio (CFR) in a large cross-section of countries. The study controlled…

462

Abstract

Purpose

The study aims to analyze the role of coronavirus testing capacity to possibly reduce the case fatality ratio (CFR) in a large cross-section of countries. The study controlled health-care expenditures, logistics performance index (LPI), carbon damages, and corporate social responsibility (CSR) to understand the nature of causation between the CFR and stated factors.

Design/methodology/approach

The study used a cross-sectional regression apparatus for coefficient estimates and variance decomposition analysis (VDA) for forecasting relationships between the variables over time.

Findings

The results confirmed the W-shaped relationship between CFR and case-to-test ratio (CTR) in the presence of a LPI that exacerbates the CFR cases across countries. The VDA estimates suggest that carbon damages, logistics activities, and CSR are likely to influence CFR over time.

Originality/value

To the best of the authors’ knowledge, the study is believed to be the first study that assesses the W-shaped relationship between the CFR and CTR in the presence of dynamic variables, which helps to formulate long-term sustainable health-care policies worldwide.

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Article
Publication date: 31 August 2022

Ibrahim Ogu Sadiq, Mohd Azlan Suhaimi, Safian Sharif, Noordin Mohd Yusof and Muhammad Juzaili Hisam

The purpose of this study is to evaluate the potentials of nano-additives in enhancement of oxidation and thermal stability of biolubricants thereby, improving the resistance of…

197

Abstract

Purpose

The purpose of this study is to evaluate the potentials of nano-additives in enhancement of oxidation and thermal stability of biolubricants thereby, improving the resistance of dispersed nanolubricants to thermal degradation under elevated temperature.

Design/methodology/approach

This study evaluates the oxidation stability and tribological performance of nano-enhanced biolubricants. Graphene and maghemite nanoparticles at 0.1% volume concentration were dispersed into coconut oil. Oxidation stability was analysed using a thermal analyser to understand the effect of nano-additives on thermal degradation of lubricants under increasing temperature. In addition, tribological performance and viscosity of the tested lubricants were evaluated using a four-ball friction tester and viscometer according to American Society for Testing and Materials standards.

Findings

The results reveal that the oxidation stability of biolubricants dispersed with nano-additives improves due to delayed thermal degradation. The nano-enhanced biolubricants’ oxidation onset temperature was delayed by 18.75 °C and 37.5 °C, respectively, for maghemite (MGCO) and graphene (XGCO) nanolubricants. This improvement imparts the performance viscosity and tribological performance positively. For graphene-enhanced nanolubricant, 10.4% and 5.6% were reduced, respectively, in coefficient of friction (COF)and wear scar diameter (WSD), whereas 3.43% and 4.3% reduction in COF and WSD, respectively, for maghemite-enhanced nanolubricant compared with coconut oil. The viscosity index of nanolubricants was augmented by 7.36% and 13.85%, respectively, for maghemite and graphene nanolubricants.

Research limitations/implications

The excellent performance of nanolubricants makes them suitable candidate as sustainable lubricants for machining with regard to environmental benefits and energy saving.

Originality/value

The effect of graphene and maghemite nanoparticles on the oxidation stability and tribological performance of biolubricants has been investigated. It is an original work and yet to be published elsewhere.

Details

Industrial Lubrication and Tribology, vol. 74 no. 9
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 12 July 2018

Shehzad Ahmad, Muhammad Rafiq and Sajjad Ahmad

In the past two decades, the problem of gender disparities in the use of internet has attracted a remarkable interest of researchers. Several studies revealed that female internet…

299

Abstract

Purpose

In the past two decades, the problem of gender disparities in the use of internet has attracted a remarkable interest of researchers. Several studies revealed that female internet users were the disadvantaged group than males, because they had not the same access, experience and use frequency regarding the internet use. Moreover, the negative attitude of the society towards the females’ internet use also made them disadvantaged group. Prompted by these observations, this paper aims to examine gender differences in the use of internet among graduate students of a developing society – in public sector universities of Khyber Pakhtunkhwa, Pakistan.

Design/methodology/approach

Quantitative research design using a questionnaire was used for data collection. Data were analyzed through SPSS version 20.0 by using descriptive and inferential statistics.

Findings

The findings of this study, similar to previous studies, revealed differences among men and women. Majority of men possessed PCs and were more experienced than women. In addition, they were more skilled and faced problems of computer anxiety and distance with less intensity than women. In addition, women used internet mainly for social interaction, communication, entertainment and were more satisfied with some of the educational resources than men. However, men were more satisfied than women regarding the use of most educational internet resources and spent more time on these than women.

Originality/value

This is the first study in Pakistan that deals with gender differences in the use of internet among graduate students of a developing society – in public sector universities of Khyber Pakhtunkhwa, Pakistan.

Details

Global Knowledge, Memory and Communication, vol. 67 no. 4/5
Type: Research Article
ISSN: 0024-2535

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Article
Publication date: 12 May 2023

Saima Habib, Zulfiqar Ali Raza, Farzana Kishwar and Sharjeel Abid

Present study aimed to nanosilver-treat some commercially dyed denim fabric using an eco-friendly cross-linker of citric acid for possible application in the fabrication of…

54

Abstract

Purpose

Present study aimed to nanosilver-treat some commercially dyed denim fabric using an eco-friendly cross-linker of citric acid for possible application in the fabrication of sustainable antibacterial and nontoxic surgical gowns.

Design/methodology/approach

The conventional untreated surgical gowns are prone to bacterial attack making them unprotective and infection carriers. Thereby, nanosilver finishing of the surgical-grade dyed denim fabric was achieved via citrate cross-linking under the pad-dry-cure method. The hence treated denim fabrics were characterized for surface chemical, crystalline, textile, color and antibacterial attributes using both conventional and advanced analytical approaches.

Findings

The results expressed that the prepared denim specimens contained surface roughness at the nanoscale besides some alterations in their textile and color parameters. Both textile and comfort properties of the finished fabric remained in the acceptable range with effective antibacterial activity.

Practical implications

The silver nano-finished dyed denim expressed broad-spectrum antibacterial activity and qualified as a potential substrate in the fabrication of surgical gowns. Such sustainable application of nanosilver finishing could be perused for industrial implications.

Originality/value

This study presents citric acid as a crosslinking agent to impregnate the commercially dyed denim fabric for potential application in the fabrication of surgical gowns. The application of nanosilver on prior citrated dyed-grown fabrics could be a novel approach. This study used approximately all the reagents and auxiliaries as bio-based to ensure the nontoxicity and sustainability of the resultant fabric.

Details

Pigment & Resin Technology, vol. 53 no. 6
Type: Research Article
ISSN: 0369-9420

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 June 2022

Samuel Koomson

This article examines the direct influence of employee’s perceived organisational support (POS) on student loyalty (LOY), exploring the indirect roles of total quality management…

1444

Abstract

Purpose

This article examines the direct influence of employee’s perceived organisational support (POS) on student loyalty (LOY), exploring the indirect roles of total quality management (TQM) and information communication technology adoption (ADT) and moderating roles of government support (GOS) and co-worker support (COS).

Design/methodology/approach

The article constructs a research model along with postulations by combining both empirical and theoretical literature in multidisciplinary fields.

Findings

This paper proposes that POS will be positively related to LOY, and this positive relationship will be positively mediated by TQM and ADT jointly and independently. Additionally, GOS and COS will positively moderate between POS and LOY.

Research limitations/implications

This article offers suggestions for both academics and specialists in higher educational institutions for achieving LOY by applying POS, TQM and ADT as strategic tools. It also highpoints the crucial role of GOS and support from co-workers in achieving LOY. This paper lays the foundation for upcoming scholars to test this research model, empirically, in different higher educational institutions contexts worldwide.

Practical implications

By valuing contributions, caring about well-being and fulfilling the socio-emotional needs of employees, higher educational institutions stand the chance of achieving LOY via TQM and ADT. Additionally, POS can foster LOY under massive GOS and COS.

Originality/value

The article provides unique understandings into how TQM and ADT connect POS to LOY and how POS relates to LOY under varied levels of GOS and COS. It also highlights the theoretical contributions of the underpinning theories.

Details

IIM Ranchi journal of management studies, vol. 1 no. 2
Type: Research Article
ISSN: 2754-0138

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Article
Publication date: 21 November 2024

Muhammad Ali Raza, Muhammad Imran, Uzma Pervaiz and Muhammad Jamil Khan

Leadership’s dark side has been on the rise, negatively affecting organizations. The phenomenon, however, is not as simple as it seems. Based on social exchange and conservation…

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Abstract

Purpose

Leadership’s dark side has been on the rise, negatively affecting organizations. The phenomenon, however, is not as simple as it seems. Based on social exchange and conservation of resource theories, current research aims to explore the impact of psychological entitlement on despotic leadership, ultimately leading to instigated workplace incivility. Moreover, emotional exhaustion was tested as a mediator and Islamic work ethics as a moderator.

Design/methodology/approach

This study aims to examine the effect of dark side of leadership and for this, the survey approach was used to collect data from 402 bankers from Pakistan’s twin cities (Islamabad and Rawalpindi).

Findings

The results showed that psychological entitlement leads to despotism and despotic leaders become a reason for instigated workplace incivility. Results also showed that emotional exhaustion mediated, and Islamic work ethics moderated the relationship.

Practical implications

Bankers have a demanding job which is further exacerbated by despotic leaders feeling psychologically entitled and instigating employees toward uncivil behaviors as they experience emotional exhaustion. Despotic leaders need to be dealt with to reduce instigated incivility and Islamic work ethics can also aid in improving employee behavior.

Originality/value

Literature available on both antecedents and effects of the leadership’s dark side is limited, and this study strives to contribute by extending the literature available on psychological entitlement, despotic leadership and instigated workplace incivility relationships.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

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