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Accounting, accountants and accountability regimes in pluralistic societies : Taking multiple perspectives seriously

Brown, Judy; Dillard, Jesse; Hopper, Trevor - In: Accounting, Auditing & Accountability Journal 28 (2015) 5, pp. 626-650

Purpose – The purpose of this paper is to synthesize work in the emerging field of how accounting and accountability can be reoriented to better promote pluralistic democracy which recognizes and addresses differentials in power, beliefs and desires of constituencies. An agenda for future...

Persistent link: https://www.econbiz.de/10014642094

Should the international accounting standards board have responsibility for human rights?

McPhail, Ken; Macdonald, Kate; Ferguson, John - In: Accounting, Auditing & Accountability Journal 29 (2016) 4, pp. 594-616

Purpose – The purpose of this paper is to explore the basis for, and ramifications of, applying relevant human rights norms – such as the United Nations Guiding Principles on Business and Human Rights – to the International Accounting Standards Board (IASB). In doing so, the paper seeks to...

Persistent link: https://www.econbiz.de/10014642099

Accounts of nature and the nature of accounts : Critical reflections on environmental accounting and propositions for ecologically informed accounting

Russell, Shona; Milne, Markus J.; Dey, Colin - In: Accounting, Auditing & Accountability Journal 30 (2017) 7, pp. 1426-1458

Purpose The purpose of this paper is to review and synthesise academic research in environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink their conceptions of “accounts” and “nature”, and alongside others in this AAAJ special issue, provides the basis...

Persistent link: https://www.econbiz.de/10014642416

Seeds of hope? Exploring business actors’ diverse understandings of sustainable development

Byrch, Christine; Milne, Markus J.; Morgan, Richard; … - In: Accounting, Auditing & Accountability Journal 28 (2015) 5, pp. 671-705

Purpose – The purpose of this paper is first, to investigate empirically the plurality of understanding surrounding sustainability held by those working in the business sector, and second, to consider the likelihood of a dialogic accounting that would account for the plurality of perspectives...

Persistent link: https://www.econbiz.de/10014642460

Theoretical triangulation and pluralism in accounting research: a critical realist critique

Modell, Sven - In: Accounting, Auditing & Accountability Journal 28 (2015) 7, pp. 1138-1150

/value – The paper contributes to the ongoing debate about theoretical pluralism in accounting research by explicating how critical … realism may further such pluralism and the inter-disciplinary accounting research project more generally. …

Persistent link: https://www.econbiz.de/10014642629

Exploring performance management in four UK trade unions

Thursfield, Denise; Grayley, Katy - In: Employee Relations 38 (2016) 5, pp. 789-804

Purpose – The purpose of this paper is to explore performance management in four UK trade unions. Specifically, the extent to which managers in the four unions accept or dismiss the unitarist, disciplinary and performative values that arguably characterise performance management practices....

Persistent link: https://www.econbiz.de/10014732425

Independent Sector: Preserving the Status Quo?

Williams, Andrew L.; Doan, Dana R. H. - In: Nonprofit Policy Forum 12 (2021) 2, pp. 341-366

true that people did not want to “interfere with pluralism” but they also wanted “a strong voice” to champion the sector …

Persistent link: https://www.econbiz.de/10014616779

Playing by the rules… but which ones?

Senaux, Benoît - In: Sport, Business and Management: An International Journal 1 (2011) 3, pp. 252-266

institutional pluralism. Research limitations/implications – The paper outlines the governance implications of institutional … pluralism of football clubs; thus opening up new perspectives for future research on clubs’ governance. It does not, however … pluralism, rather than a change in the dominant logic. This perspective is valuable for managers because it helps them to …

Persistent link: https://www.econbiz.de/10015006741

Multi-event ethnography: doing research in pluralistic settings

Aguilar Delgado, Natalia; Barin Cruz, Luciano - In: Journal of Organizational Ethnography 3 (2014) 1, pp. 43-58

Purpose – The purpose of this paper is to overcome the challenges of doing research in pluralistic settings by performing multi-event ethnographies. The proposal redirects the efforts of longitudinal data collection toward field-configuring events (FCEs), wherein multiple organizations with...

Persistent link: https://www.econbiz.de/10014892773

Unravelling the foci of employee commitment

Cafferkey, Kenneth; Harney, Brian; Dundon, Tony; Edgar, … - In: Journal of Organizational Effectiveness: People and … 4 (2017) 1, pp. 2-17

Purpose The purpose of this paper is to extend understanding regarding the basis and foci of employee commitment. It does so by exploring the direction towards employee centric rather than an assumed organisation basis of commitment. Design/methodology/approach Survey data of over 300 employees...

Persistent link: https://www.econbiz.de/10014893037