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Article
Publication date: 16 April 2024

Emma Audrey Adams, Desmond Hunter, Joanne Kennedy, Tony Jablonski, Jeff Parker, Fiona Tasker, Emily Widnall, Amy Jane O'Donnell, Eileen Kaner and Sheena E. Ramsay

This study aims to explore the experiences of living through the COVID-19 pandemic for people who faced homelessness and dealt with mental health and/or substance use challenges.

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Abstract

Purpose

This study aims to explore the experiences of living through the COVID-19 pandemic for people who faced homelessness and dealt with mental health and/or substance use challenges.

Design/methodology/approach

This qualitative study was comprised of 26 1:1 interviews (16 men and 10 women), conducted between February and May 2021 with people who experienced homelessness in North East England during the COVID-19 pandemic. An inductive reflexive thematic analysis was undertaken, with input from individuals with lived experience who were involved throughout the study.

Findings

Four themes were developed. The first theme, lack of support and exacerbation of mental health and substance use difficulties, highlighted how the lack of in-person support and increased isolation and loneliness led to relapses or new challenges for many people’s mental health and substance use. The second theme, uncertainty and fear during the pandemic, explored how the “surreal” experience of the pandemic led to many people feeling uncertain about the future and when things would return to normal. The third theme, isolation and impacts on social networks, discussed how isolation and changes to relationships also played a role in mental health and substance use. Finally, opportunity for reflection and self-improvement for mental health and substance use, explored how some people used the isolated time to re-evaluate their recovery journey and focus on self-improvement.

Practical implications

The experiences shared within this study have important implications for planning the future delivery and commissioning of health and social care services for people facing homelessness, such as sharing information accessibly through clear, consistent and simple language.

Originality/value

As one of the few papers to involve people with lived experience as part of the research, the findings reflect the unique narratives of this population with a focus on improving services.

Details

Advances in Dual Diagnosis, vol. 17 no. 1
Type: Research Article
ISSN: 1757-0972

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 18 October 2018

Seán Byrne and Bernard Pierce

The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs…

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Abstract

Purpose

The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs construct roles around these expectations.

Design/methodology/approach

A qualitative design draws upon company documentation and 36 semi-structured interviews with MAs and OMs. The study uses role theory as a theoretical lens with its core concepts of role expectations, role conflict and role ambiguity. The design draws from role theory’s original development and testing to pair particular roles of MAs with particular roles of OMs in operational settings.

Findings

The findings indicate that there are a number of different forms of OMs’ expectations giving rise to role conflicts and role ambiguity for the roles of MAs. OMs’ expectations were identified as conflicting expectations, ambiguous expectations, overloaded expectations and underloaded expectations. MAs construct roles in different ways around these OMs’ expectations, including prioritising the line function, competence deployment, non-accommodation and communication. Factors moderating OMs’ expectations are also identified, including characteristics of the OM and the role of the finance manager.

Research limitations/implications

The study is based on an in-depth investigation of a small number of roles of MAs paired with OMs, and no assurances can therefore be given regarding generalisability of the findings.

Practical implications

The results provide an understanding of the varied nature of expectations that OMs have of MAs and mechanisms through which MAs can address these expectations. It suggests ways in which both MAs and OMs in operational settings can reduce conflicts and ambiguities.

Originality/value

This paper provides an in-depth analysis of the expectations of OMs in relation to the roles of MAs and contributes to the literature on the roles of MAs using role theory. It shows how different forms of OMs’ expectations have related mechanisms used by MAs to navigate these expectations through role constructions.

Details

Qualitative Research in Accounting & Management, vol. 15 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

Available. Open Access. Open Access
Article
Publication date: 18 July 2023

Anthony W. Dunbar

This paper is an extension of a panel presentation delivered in response to a joint call for panels by the Social Informatics and Information Ethics and Policy Special Interest…

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Abstract

Purpose

This paper is an extension of a panel presentation delivered in response to a joint call for panels by the Social Informatics and Information Ethics and Policy Special Interest Groups for the 2022 Association for Information Science and Technology conference. The purpose is to introduce critical race frameworks and tenets as a lens to develop, assess and analyze the social informatics (SI) within information science (IS) research, professional discourse, praxis and pedagogical paradigms. This paper spotlights one of the presentations from that panel, an iteration of Critical Race Theory (CRT) designed specifically for information studies: CRiTical Race information Theory (CRiT).

Design/methodology/approach

Just as importantly, using SI as part of the context, the paper also includes a discussion that illustrates research and theory building possibilities as both counter and complement to the technocratic advances that permeate society at every level (macro, mezzo and micro), which can also be reasonably framed as the information industrial complex. Thus, CRiT joins other forms of critical discourse and praxis grappling with deconstructing, decolonizing, demarginalizing and demystifying the influence and impact of information technologies. While CRiT has global intentions and implications, this specific discussion has an extensive American focus.

Findings

If we consider the rapid pace in which techno-determinism is moving toward the vise grip of techno-fatalism controlled by frameworks generated from the information industrial complex, we can reasonably consider that humanity on a global basis is living within a meta-large technocratic crisis moment. This crisis moment is both acute and chronic. That is, the technocratic crisis is continuously moving quickly while simultaneously worsening over an extended period of time with no remedies and few responses to substantively address the crisis.

Research limitations/implications

Part of the nature of information and data is measurability. Thus, identifying compatible nomenclature connecting the descriptiveness of intersectionality (a seminal CRT tool) as a qualitative research method to the measurability of data connected to quantitative research, a mixed method approach moves from possible to plausible. Additionally, within IS, there are often opportunities to measure human engagement, such as social media content, search engine use, assessing practices of categorizations, and multiple forms of surveillance data as a short list. Hence, the descriptiveness of intersectional qualitative research “mixed” with the measurability of quantitative research within information settings implies exponential methodological possibilities.

Practical implications

CRiT is multilayered, on the one hand, with the intention of being a discipline-specific, information-specific form of CRT. On the other hand, CRiT theory building is interdisciplinary and transdisciplinary based on information as omnipresent phenomena. An ongoing challenge for CRiT theory building is identifying and working within a balance between, practitioners who typically throw anything and everything at practical problems, while scholars often slice problems into such small segments that practical understanding is severely limited. Embracing and integrating the dynamic interplay between developing ideas and using them is the key to evolving CRiT within the social sciences.

Social implications

There is plenty of room as well as a need for additional narrative discussing or challenging the use or appropriation of information from a technocratic approach, a counter to the information industrial complex.

Originality/value

CRiT is emerging and cutting edge in discussion that addresses the technocratic determinism found in most scholarly discourses.

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Article
Publication date: 1 June 2007

Sebastian Olbrich and Carlo Simon

To demonstrate the value of formal process modelling languages for the description of legal constraints and their verification in public and private business processes.

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Abstract

Purpose

To demonstrate the value of formal process modelling languages for the description of legal constraints and their verification in public and private business processes.

Design/methodology/approach

A highly regulated governmental process in Germany – applying for premium rate service numbers at the German Federal Network Agency – is taken as an example to demonstrate that laws and rules define processes for those who want to use them. A novel formal process language is used to verify whether applicants' processes fulfil these constraints or not.

Findings

With the presented approach, contradictions between business processes of private organisations and the given laws could precisely be identified.

Research limitations/implications

The results are currently restricted to the use of formal process languages as the one suggested in the paper. It would be helpful to extend the work on conceptual process models.

Practical implications

The paper motivates a process‐oriented analysis of laws and rules. The approach can be used for both, verification after the event and as a normative guideline for the development of new workflows.

Originality/value

This paper identifies a need for formal process definitions as a medium to understand legal constraints and to behave in accordance with them.

Details

Transforming Government: People, Process and Policy, vol. 1 no. 2
Type: Research Article
ISSN: 1750-6166

Keywords

Available. Content available
Book part
Publication date: 19 December 2017

Karin Klenke

Free Access. Free Access

Abstract

Details

Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

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Article
Publication date: 1 January 1974

Ralph De Sola

Here is the long‐awaited fourth edition of Ralph De Sola's classic Abbreviations Dictionary. This updated edition of a work first published in 1958 is the largest, most complete…

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Abstract

Here is the long‐awaited fourth edition of Ralph De Sola's classic Abbreviations Dictionary. This updated edition of a work first published in 1958 is the largest, most complete compilation of its kind — a reference book far surpassing all others in the field. Mr. De Sola has expanded his work to include more than 130,000 definitions and entries — over 77,000 definitions, over 54,000 entries. The current edition offers abbreviations, acronyms, anonyms, contradictions, initials and nicknames, short forms and slang shortcuts, and signs and symbols covering disciplines which range from the arts to the advanced sciences and embrace all areas of human knowledge and activity.

Details

Reference Services Review, vol. 2 no. 1
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 15 February 2008

David Owen

The purpose of this paper is to present a critical review of the development and current state‐of‐the‐art of social and environmental accounting (SEA) research, with particular…

9096

Abstract

Purpose

The purpose of this paper is to present a critical review of the development and current state‐of‐the‐art of social and environmental accounting (SEA) research, with particular reference to the role and contribution of the Accounting, Auditing & Accountability Journal, while also offering some pointers as to how the field may develop in the future.

Design/methodology/approach

The approach combines a literature review and critique, with particular emphasis on SEA papers published in AAAJ (1988‐2007) together with other papers published in a range of leading‐edge journals (2004‐2007).

Findings

While published SEA research covers a wide range of topics, particular emphasis has been placed on polemical debate and studies investigating the organisational determinants and managerial motivations underpinning reporting initiatives. Some evidence is produced of a rapprochement between mainstream SEA scholars and critical theorists, with the moral foundation, and interventionist stance, of the former being combined with the historically and theoretically informed perspective of the latter. Evidence is also offered of field‐based studies achieving greater prominence in the literature in recent years.

Research limitations/implications

While a “broad brush” analysis of the historical development of SEA research is offered, detailed investigation is largely confined to the contribution of Accounting, Auditing & Accountability Journal and that of contemporary research studies.

Practical implications

Agreement is expressed with the conclusions emanating from previous authoritative reviews of the field concerning the need for engagement with practice on the part of researchers. However, a managerial perspective is eschewed in favour of recommending articulation of research to social movements and working directly with stakeholder groups.

Originality/value

The paper provides a detailed analysis of the contribution made by one particular leading edge journal, while further drawing on recently published work in a range of journals in order to develop pointers for future effective interventions by SEA researchers in matters of public policy and praxis.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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Book part
Publication date: 16 December 2009

Charles H. Cho and Dennis M. Patten

This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North…

Abstract

This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North America.1 But its roots reach down as well to other recent reflection/investigation pieces, in particular, Mathews (1997), Gray (2002, 2006), and Deegan and Soltys (2007). The last of these authors note (p. 82) that CSEAR Summer Schools were initiated in Australasia, at least partly as a means to spur interest and activity in social and environmental accounting (SEA) research. So, too, was the first North American CSEAR Summer School.2 We believe, therefore, that it is worthwhile to attempt in some way to identify where SEA currently stands as a field of interest within the broader academic accounting domain in Canada and the United States.3 As well, however, we believe this is a meaningful time for integrating our views on the future of our chosen academic sub-discipline with those of Gray (2002), Deegan and Soltys (2007), and others. Thus, as the title suggests, we seek to identify (1) who the SEA researchers in North America are; (2) the degree to which North American–based accounting research journals publish SEA-related research; and (3) where we, the SEA sub-discipline within North America, might be headed. We begin with the who.

Details

Sustainability, Environmental Performance and Disclosures
Type: Book
ISBN: 978-1-84950-765-3

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