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Expert briefing
Publication date: 28 May 2024

Operating restrictions on Western firms since 2022 have expanded into expropriation risks over the last year. This month Putin signed a decree to authorise the seizure of US…

Article
Publication date: 30 August 2023

Stephen P. Walker

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

Abstract

Purpose

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

Design/methodology/approach

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

Findings

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

Originality/value

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 7/8
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 23 September 2024

Leopold Ringel

Organizational sociology and organization studies have a long history together, while also sharing a proclivity to self-diagnose crises. Instead of taking these assessments at…

Abstract

Organizational sociology and organization studies have a long history together, while also sharing a proclivity to self-diagnose crises. Instead of taking these assessments at face value, this paper treats them as an object of study, asking what conditions have fueled them. In the case of organizational sociology, there are indications of a connection between rising levels of discontent and community building: self-identified organizational sociologists have progressively withdrawn from general debates in the discipline and turned their attention to organization studies, which, they suspect, has seen dramatic levels of growth at their expense. Organization studies, on the other hand, are still haunted by “a Faustian bargain”: leaning heavily on the authority of the social sciences, business school faculty were able to facilitate the emergence of a scholarly field of practice dedicated to the study of organizations, which they control. However, in doing so, they also set organization studies on a path of continued dependence on knowledge produced elsewhere: notably, by university disciplines such as sociology.

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

Keywords

Article
Publication date: 19 March 2024

Brandon Mastromartino

The purpose of this study was to gather insights from sport marketing professionals and identify key opportunities, challenges and knowledge that sport marketing educators and…

Abstract

Purpose

The purpose of this study was to gather insights from sport marketing professionals and identify key opportunities, challenges and knowledge that sport marketing educators and researchers could utilize in developing curriculum and research agendas.

Design/methodology/approach

A qualitative approach was used, and data were collected through in-depth interviews with 15 sport marketing professionals. Participants were asked questions related to the knowledge, skills and experiences that they believe are important for students to have to be successful in the industry, as well as the types of research that would be most useful in their day-to-day work.

Findings

Industry professionals noted collaboration, transformation in digital marketing, data and analytics and experiential marketing as key trends facing the industry today. The findings suggest that sport marketing curriculum should focus on soft skill development such as communication, relationship building and empathy alongside hard skill development such as data analysis and storytelling. As well, findings show research areas where scholars can aid practitioners with a focus on consumer insights, technology, measuring ROI and experiential marketing.

Originality/value

With these findings, educators and scholars can better prepare students for successful careers in industry and contribute to the ongoing advancement of the scholarly field. This study serves as a starting point for further research in this area, and it is hoped that it will spark continued collaboration between academia and industry.

Details

International Journal of Sports Marketing and Sponsorship, vol. 25 no. 3
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 12 July 2024

Ahmed Amine Lamzouri

This paper aims to focus on exploring and understanding the practice of analyzing the determinants of the Moroccan Dirham by foreign exchange professionals in trading rooms in the…

Abstract

Purpose

This paper aims to focus on exploring and understanding the practice of analyzing the determinants of the Moroccan Dirham by foreign exchange professionals in trading rooms in the context of transitioning to a more flexible regime initiated by Moroccan authorities. The objective of this study is to highlight how foreign exchange operators analyze the determinants of the Moroccan Dirham in the context of exchange rate liberalization, focusing primarily on qualitative data rather than quantitative data.

Design/methodology/approach

Therefore, this paper opted for a methodological approach using interview surveys to understand the underlying behavior of Moroccan foreign exchange operators, conducting a content analysis. This paper targeted six foreign exchange operators from nine Moroccan banks authorized as market makers by Bank Al-Maghrib.

Findings

The results indicate that the fluctuations of the Moroccan Dirham are closely linked to two main factors: the analysis of the EUR/USD exchange rate and market liquidity analysis. Furthermore, content analysis revealed five essential aspects regarding the practice of analyzing the determinants of the Dirham: “Dirham determinants,” “complementarity between technical analysis and fundamental analysis,” “trends and reversals,” “utility of macroeconomic models” and “psychological factors.”

Research limitations/implications

Certainly, this methodology allows for exploring and understanding the underlying behavior of currency operators but inherently generates a certain degree of subjectivity that can affect the research validity. Indeed, the subjectivity can arise from the responses of the currency operators themselves. They may present the phenomenon coherently or selectively choose the elements they remember to respond to. On the other hand, the validity of this type of research relies on the researcher's ability to cultivate empathy throughout the knowledge creation process. The empathetic stance adopted in this study proved to be complex due to the uniqueness of operators and interaction, sometimes making it challenging to combine empathy, respect and critical thinking (Olivier De Sardan, 2004). Furthermore, the researcher is often faced with an interpretation bias, which can manifest not only during the coding of collected data but also during the analysis of the constructed content. To mitigate this interpretation bias, this paper subjected the collected data to a double coding procedure.

Practical implications

This study aims to narrow the gap in opinions between academics and practitioners by providing a practical overview for change novices.

Originality/value

This study is the pioneering inquiry exploring the process of determining the Moroccan dirham within the transition to a flexible exchange rate regime, using an exploratory methodological approach.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

Open Access
Article
Publication date: 14 November 2023

Markus Kantola, Hannele Seeck, Albert J. Mills and Jean Helms Mills

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how…

Abstract

Purpose

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how insurance companies and labor tried to defend their legitimacy in the context of enactment of Medicare in the USA. What factors influenced the strategic (rhetorical) decisions made by insurance companies and labor unions in their institutional work?

Design/methodology/approach

The study is empirically grounded in archival research, involving an analysis of over 9,000 pages of congressional hearings on Medicare covering the period 1958–1965.

Findings

The authors show that rhetorical legitimation strategies depend significantly on the specific historical circumstances in which those strategies are used. The historical context lent credibility to certain arguments and organizations are forced to decide either to challenge widely held assumptions or take advantage of them. The authors show that organizations face strong incentives to pursue the latter option. Here, both the insurance companies and labor unions tried to show that their positions were consistent with classical liberal ideology, because of high respect of classical liberal principles among different stakeholders (policymakers, voters, etc.).

Research limitations/implications

It is uncertain how much the results of the study could be generalized. More information about the organizations whose use of rhetorics the authors studied could have strengthened our conclusions.

Practical implications

The practical relevancy of the revised paper is that the authors should not expect hegemony challenging rhetorics from organizations, which try to influence legislators (and perhaps the larger public). Perhaps (based on the findings), this kind of rhetorics is not even very effective.

Social implications

The paper helps to understand better how organizations try to advance their interests and gain acceptance among the stakeholders.

Originality/value

In this paper, the authors show how historical context in practice influence rhetorical arguments organizations select in public debates when their goal is to influence the decision-making of their audience. In particular, the authors show how dominant ideology (or ideologies) limit the options organizations face when they are choosing their strategies and arguments. In terms of the selection of rhetorical justification strategies, the most pressing question is not the “real” broad based support of certain ideologies. Insurance company and labor union representatives clearly believed that they must emphasize liberal values (or liberal ideology) if they wanted to gain legitimacy for their positions. In existing literature, it is often assumed that historical context influence the selection of rhetorical strategies but how this in fact happens is not usually specified. The paper shows how interpretations of historical contexts (including the ideological context) in practice influence the rhetorical strategies organizations choose.

Details

Journal of Management History, vol. 30 no. 3
Type: Research Article
ISSN: 1751-1348

Keywords

Book part
Publication date: 8 November 2024

Navid Sabet

This chapter reflects on a media studies project exploring Sylvia Plath poetry on Tumblr. The project ultimately resulted in excess digital data, with no conventional publications…

Abstract

This chapter reflects on a media studies project exploring Sylvia Plath poetry on Tumblr. The project ultimately resulted in excess digital data, with no conventional publications or research outputs. Now writing 10 years after data collection, I take a storying approach to explore the original research concerns and the research process, thereby locating a reconfigured ‘research event’ that draws together various biographical, social, political and historical factors. I reflect on my evolving understanding of ‘research’, discussing early teaching experiences and postgraduate pathways that partly structured a particular relationship to research. This serves to bridge a discussion about the challenges of the initial process over a decade ago, including the uncomfortable pairing of inexperience among aspiring researchers and institutional pressures to publish. I then discuss the theoretical perspectives that inspire and, in retrospect, offer clarity for the project, given the amount of time passed since data collection and the synergistic relationship between the storying approach, poststructuralist thought and story-focused methodologies. I argue that Tumblr provides unique opportunities for identity negotiation, aesthetic appreciation, data extraction and commodification, which highlights both the creative agency of digital aesthetic curation and self-work, as well as the importance of algorithmic transparency. I also contend that engaging with excess data led to methodologically and theoretically useful insights, challenging assumptions about the temporality of usable data and the ever-changing relationship between art, technology and freedom.

Details

Data Excess in Digital Media Research
Type: Book
ISBN: 978-1-80455-944-4

Keywords

Article
Publication date: 26 September 2023

Yongchao Martin Ma, Xin Dai and Zhongzhun Deng

The purpose of this study is to investigate consumers' emotional responses to artificial intelligence (AI) defeating people. Meanwhile, the authors investigate the negative…

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Abstract

Purpose

The purpose of this study is to investigate consumers' emotional responses to artificial intelligence (AI) defeating people. Meanwhile, the authors investigate the negative spillover effect of AI defeating people on consumers' attitudes toward AI companies. The authors also try to alleviate this spillover effect.

Design/methodology/approach

Using four studies to test the hypotheses. In Study 1, the authors use the fine-tuned Bidirectional Encoder Representations from the Transformers algorithm to run a sentiment analysis to investigate how AI defeating people influences consumers' emotions. In Studies 2 to 4, the authors test the effect of AI defeating people on consumers' attitudes, the mediating effect of negative emotions and the moderating effect of different intentions.

Findings

The authors find that AI defeating people increases consumers' negative emotions. In terms of downstream consequences, AI defeating people induces a spillover effect on consumers' unfavorable attitudes toward AI companies. Emphasizing the intention of helping people can effectively mitigate this negative spillover effect.

Practical implications

The authors' findings remind governments, policymakers and AI companies to pay attention to the negative effect of AI defeating people and take reasonable steps to alleviate this negative effect. The authors help consumers rationally understand this phenomenon and correctly control and reduce unnecessary negative emotions in the AI era.

Originality/value

This paper is the first study to examine the adverse effects of AI defeating humans. The authors contribute to research on the dark side of AI, the outcomes of competition matches and the method to analyze emotions in user-generated content (UGC).

Details

Internet Research, vol. 34 no. 5
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 4 April 2024

Gemma Pearce and Paul Magee

A sense of collective free-thinking with tangible goals makes co-creation an enlightening experience. Yet despite the freedom and organic flow of the methodology, there remain…

Abstract

Purpose

A sense of collective free-thinking with tangible goals makes co-creation an enlightening experience. Yet despite the freedom and organic flow of the methodology, there remain barriers to deploying co-creation in the real-world context. The aim was to understand the barriers and solutions to co-creation, reflect on applying co-creation in practice and co-create an applicable framework for co-creation.

Design/methodology/approach

These reflections and conceptual developments were completed using a Participatory Action Research Approach through the co-creation of the Erasmus+ funded Co-creating Welfare course.

Findings

Results presented are centric to the experiences in the United Kingdom but led to application at an international level. Problem formulation led to solutions devised about who should co-create, what co-creation aims to achieve, how to receive management buy-in, co-creating beyond the local face to face context and evaluation.

Originality/value

The Three Co’s Framework is proposed using the outline of: Co-Define, Co-Design and Co-Refine. Those who take part in co-creation processes are recommended to be called co-creators, with less focus on “empowerment” and more about facilitating people to harness the power they already have. Utilising online and hybrid delivery methods can be more inclusive, especially in response to the COVID-19 pandemic. The use of co-creation needs to be evaluated more moving forwards, as well as the output co-created.

Details

Health Education, vol. 124 no. 1/2
Type: Research Article
ISSN: 0965-4283

Keywords

Article
Publication date: 3 February 2023

Ayman Ahmed Ezzat Othman and Rawan Medhat Hussein

This paper aims to develop an innovation management framework for achieving sustainability by managing risks associated with innovative solutions during the design process.

Abstract

Purpose

This paper aims to develop an innovation management framework for achieving sustainability by managing risks associated with innovative solutions during the design process.

Design/methodology/approach

To achieve the abovementioned aim, a research methodology was designed to achieve four objectives. Firstly, a literature review was conducted to investigate the concepts of sustainability, innovation, innovation management and innovation and the design process. Secondly, three case studies were selected and analysed to validate the identified risks of innovation and to investigate the role of innovation management towards managing risks of innovation during the design process. Thirdly, a survey questionnaire was carried out with a representative sample of architectural design firms (ADFs) in Egypt to examine their perception and application of innovation management as an approach to managing risks of innovative solutions during the design process. Finally, developing an innovation management framework to achieve sustainability through managing risks associated with innovative solutions during the design process.

Findings

The literature review revealed that innovation plays a significant role towards achieving sustainability objectives, but integrating innovative solutions during the design process is frequently associated with risks. During the course of this research, 30 risks of innovation were identified and classified into four categories of product, process, person and press. Case studies showed that ADFs that applied innovation management approaches were successful in managing the risks associated with innovative solutions, whereas others that failed to use such approaches failed to meet sustainability objectives. Results of the survey questionnaire revealed that ADFs not only recognised the importance of innovative solutions in developing sustainable projects but also showed a gap between theory and practice. “Project delivery” is the most important type of innovation for ADFs in Egypt, followed by “building technologies” and “organisational culture”. Moreover, there is a misalignment between ADFs’ perceptions and the strategies used to deliver successful innovations. The highest risks of innovation are “unanticipated cost of innovation”, “manufacturing technologies and development issues” and “failing to meet technical criteria”.

Research limitations/implications

Because of the conceptual nature of the developed framework, it has to be tested and validated to ensure its capability to achieve sustainability through managing the risks of innovative solutions during the design process which, in this research, adopted the Royal Institute of British Architects plan of work stages. Moreover, the lack of data availability directed this study to present and analyse only three case studies.

Practical implications

This research presents a practical solution to achieve sustainability through managing risks of innovation during the design process. It is a structured tool that can be used by ADFs in Egypt towards facilitating the shift in the direction of a more economically viable, environmentally friendly and socially acceptable built environment.

Originality/value

Although innovative design solutions are needed in developing sustainable buildings, a practical and systematic framework to manage associated risks during the design process is still lacking. In addition, current studies are business-oriented and need to be reinterpreted to fit with the architectural, engineering and construction disciplines. Thus, this research developed an innovation management framework to achieve sustainability through managing the risks associated with innovative solutions during the design process, which represents a synthesis that is novel and creative in thought and adds value to the knowledge in a manner that has not been previously explored.

Details

Journal of Engineering, Design and Technology, vol. 22 no. 6
Type: Research Article
ISSN: 1726-0531

Keywords

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