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1 – 10 of over 3000Violina P. Rindova, Santosh B. Srinivas and Luis L. Martins
The assumption of wealth creation as the dominant motive underlying entrepreneurial efforts has been challenged in recent work on entrepreneurship. Taking the perspective that…
Abstract
The assumption of wealth creation as the dominant motive underlying entrepreneurial efforts has been challenged in recent work on entrepreneurship. Taking the perspective that entrepreneurship involves emancipatory efforts by social actors to escape ideological and material constraints in their environments (Rindova, Barry, & Ketchen, 2009), researchers have sought to explain a range of entrepreneurial activities in contexts that have traditionally been excluded from entrepreneurship research. We seek to extend this research by proposing that entrepreneurial acts toward emancipation can be guided by different notions of the common good underlying varying conceptions of worth, beyond those emphasized in the view of entrepreneurial activity as driven by economic wealth creation. These alternative conceptions of worth are associated with specific subjectivities of entrepreneurial self and relevant others, and distinct legitimate bases for actions and coordination, enabling emancipation by operating from alternative value system perspectives. Drawing on Boltanski and Thévenot’s (2006) work on multiple orders of worth (OOWs), we describe how emancipatory entrepreneurship is framed within – and limited by – the dominant view, which is rooted in a market OOW. As alternatives to this view, we theorize how the civic and inspired OOWs point to alternate emancipatory ends and means through which entrepreneurs break free from material and ideological constraints. We describe factors that enable and constrain emancipatory entrepreneurship efforts within each of these OOWs, and discuss the implications of our theoretical ideas for how entrepreneurs can choose among different OOWs as perspectives and for the competencies required for engaging with pluralistic value perspectives.
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Martina Hutton and Teresa Heath
This paper aims to provoke a conversation in marketing scholarship about the overlooked political nature of doing research, particularly for those who research issues of social…
Abstract
Purpose
This paper aims to provoke a conversation in marketing scholarship about the overlooked political nature of doing research, particularly for those who research issues of social (in)justice. It suggests a paradigmatic shift in how researchers might view and operationalise social justice work in marketing. Emancipatory praxis framework offers scholars an alternative way to think about the methodology, design and politics of researching issues of social relevance.
Design/methodology/approach
This is a conceptual paper drawing on critical theory to argue for a new methodological shift towards emancipatory praxis.
Findings
As social justice research involves a dialectical relationship between crises and critique, the concept of emancipation acts as a methodological catalyst for furthering debate about social (in)justice in marketing. This paper identifies a set of methodological troubles and challenges that may disrupt the boundaries of knowledge-making. A set of methodological responses to these issues illustrating how emancipatory research facilitates social action is outlined.
Research limitations/implications
Emancipatory praxis offers marketing scholars an alternative methodological direction in the hope that more impactful and useful ways of knowing can emerge.
Practical implications
The paper is intended to change the ways that researchers work in practical and concrete terms on issues of social (in)justice.
Social implications
Although this paper is theoretical, it argues for an alternative methodological approach to research that reorients researchers towards a politicised praxis with emancipatory relevancy.
Originality/value
Emancipatory praxis offers a new openly politicised methodological alternative for addressing problems of social relevance in marketing. As a continuous political and emancipatory task for researchers, social justice research involves empirical encounters with politics, advocacy and democratic participation, where equality is the methodological starting point for research design and decisions as much as it is the end goal.
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Sonja Gallhofer and Jim Haslam
Critical social analysis seeks, amongst other things, to delineate and foster more emancipatory types of discipline and practice. In so doing, it appropriately turns to and can…
Abstract
Critical social analysis seeks, amongst other things, to delineate and foster more emancipatory types of discipline and practice. In so doing, it appropriately turns to and can come to be informed and influenced by a broad range of subject areas and empirical focuses, including some that substantially parallel its own emancipatory project. The concern of this article is to explore the case of liberation theology as a social discipline and practice, including as a practice attending to the spiritual and theological. The article's intervention is consistent with the inspirational and insightful character of the theological and reflection upon religious beliefs and values. The concern is to reflect upon the possibilities and potentialities of analysis for accounting. The article explores the sense in which a review of liberation theology can provide critical researchers concerned to locate and promote a more emancipatory accounting with new insights and inspiration.
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Sonja Gallhofer, Jim Haslam and Akira Yonekura
The purpose of this paper is to add to efforts to treat the relationship between accounting, democracy and emancipation more seriously, giving recognition to difference in this…
Abstract
Purpose
The purpose of this paper is to add to efforts to treat the relationship between accounting, democracy and emancipation more seriously, giving recognition to difference in this context. To open up space for emancipatory praxis vis-à-vis accounting, the authors articulate a delineation of accounting as a differentiated universal and emphasise the significance of an appreciation of accounting as contextually situated. The authors outline implications of a reading of new pragmatism for emancipatory praxis in relation to accounting that takes democracy and difference seriously.
Design/methodology/approach
Critical and analytical argument reflecting upon previous literature in the humanities and social sciences (e.g. Laclau and Mouffe, 2001) and in accounting (e.g. Gallhofer and Haslam, 2003; Bebbington et al., 2007; Brown, 2009, 2010; Blackburn et al., 2014; Brown and Dillard, 2013a, b; Dillard and Yuthas, 2013) to consider further accounting’s alignment to an emancipatory praxis taking democracy and difference seriously.
Findings
A vision and framing of emancipatory praxis vis-à-vis accounting is put forward as a contribution that the authors hope stimulates further discussion.
Originality/value
The authors extend and bolster previous literature seeking to align accounting and emancipation through further reflection upon new pragmatist perspectives on democracy and difference. In the articulations and emphases here, the authors make some particular contributions including notably the following. The accounting delineation, which includes appreciation of accounting as a differentiated universal, and a considered approach to appreciation of accounting as contextually situated help to open up further space for praxis vis-à-vis accounting. The authors offer a general outline of accounting’s positioning vis-à-vis a reading of a new pragmatist perspective on emancipatory praxis. The authors articulate the perspective in terms of key principles of design for emancipatory praxis vis-à-vis accounting: take seriously an accounting delineation freeing accounting from unnecessary constraints; engage with all accountings in accord with a principle of prioritisation; engage with accounting in a way appreciative of its properties, dimensions and contextual situatedness; engage more generally in a new pragmatist praxis. This adds support to and extends prior literature. The authors elaborate in this context how appreciation of a new pragmatist continuum thinking that helps to highlight and bring out emancipatory and repressive dimensions of accounting can properly inform interaction with existing as well as new envisaged accountings, including what the authors term here “official” accountings.
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Sri Pujiningsih and Helianti Utami
This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary…
Abstract
Purpose
This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.
Design/methodology/approach
The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).
Findings
All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.
Research limitations/implications
The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.
Practical implications
Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.
Social implications
Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.
Originality/value
This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.
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Lucas Gronouwe, Matthijs Moorkamp and Max Visser
The purpose of this paper is to contribute to a more pragmatic critical management studies (CMS), by exploring the emancipatory intent of organizational (re)design concepts and…
Abstract
Purpose
The purpose of this paper is to contribute to a more pragmatic critical management studies (CMS), by exploring the emancipatory intent of organizational (re)design concepts and ideas from the modern sociotechnical approach integral organizational renewal (IOR).
Design/methodology/approach
This paper is of a conceptual nature in that it engages with relevant literature from the fields of CMS and IOR, guided by a focused conceptualization of emancipation from CMS literature.
Findings
It is found that although IOR can to a large extent be considered as an emancipatory project, it contains a number of dangers which jeopardize its emancipatory potential. Complemented with other sociotechnical approaches and ideas, however, it appears that IOR could make some valuable contributions to a pragmatic CMS.
Originality/value
This paper is unique in engaging in an exchange of ideas between CMS and IOR. By doing so, it contributes, first, to the debate on a more pragmatic CMS; second, to the dialogue between CMS and “mainstream” organization science; third, to the field of organizational (re)design.
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The purpose of this study is to contribute to the debates of “doing” intersectionality in practice. The authors explore two of the primary approaches to researching from an…
Abstract
Purpose
The purpose of this study is to contribute to the debates of “doing” intersectionality in practice. The authors explore two of the primary approaches to researching from an intersectional perspective with the intention of critically reviewing the emancipatory potential of each. They argue for plurality and diversity of approaches in working toward a shared emancipatory goal.
Design/methodology/approach
The authors set up the debate via an exploration of emancipatory research principles. Based on their research experience the authors then critically reflect on the approaches to intersectionality research from the social constructionist and critical realist perspectives.
Findings
The authors find that both approaches to intersectionality research have benefits and limitations in achieving emancipation for disadvantaged people in organizations. A critical realist approach underpinned by quantitative analysis of patterns within fixed multiple identity categories offers a convincing emancipatory case which can stimulate management action. However, it does not give prominence to the dynamic and political nature of the construction of “difference” in organizations. Social constructionist approaches address this weakness, but the wider patterns of disadvantage tend to have less prominence in the analysis. Accordingly, the policy implications can be less clear and the case for action less convincing.
Research limitations/implications
The authors provide material that contributes to debates of how to “do” intersectionality as a method. They acknowledge limitations in their argument supporting a critical realist approach from both methodological and emancipatory perspectives.
Originality/value
They call for consideration of pluralism in research approaches to exploit the emancipatory potential of diverse forms of research.
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This paper extends the nature and relevance of exploring the historical roots of social and environmental accounting by investigating an account that recorded and made visible…
Abstract
Purpose
This paper extends the nature and relevance of exploring the historical roots of social and environmental accounting by investigating an account that recorded and made visible pollution in 17th century London. John Evelyn's Fumifugium (1661) is characterised as an external social account that bears resemblance to contemporary external accounting particularly given its problematising intentionality.
Design/methodology/approach
An interpretive content analysis of the text draws out the themes and features of social accounting. Emancipatory accounting theory is the theoretical lens through which Evelyn's social account is interpreted, applying a microhistory research approach. We interpret Fumifugium as a social account with reference to the context of the reporting accountant.
Findings
In this early example of a stakeholder “giving an account” rather than an “account rendered” by an entity, Evelyn problematises industrial pollution and its impacts with the stated intention of changing industrial practices. We find that Fumifugium was used in challenging, resisting and seeking to solve an environmental problem by highlighting the adverse consequences to those in power and rendering new solutions thinkable.
Originality/value
This is the first research paper to extend investigations of the historical roots of social and environmental accounting into the 17th century. It also extends research investigating alternative forms of account by focusing on a report produced by an interested party and includes a novel use of the emancipatory accounting theoretical lens to investigate this historic report. Fumifugium challenged the lack of accountability of businesses in ways similar to present-day campaigns to address the overwhelming challenge of climate change.
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We are currently experiencing what is often called the sixth period of mass extinction on planet Earth, caused undoubtedly by the impact of human activities and businesses on…
Abstract
Purpose
We are currently experiencing what is often called the sixth period of mass extinction on planet Earth, caused undoubtedly by the impact of human activities and businesses on nature. The purpose of this paper is to explore the potential for accounting and corporate accountability to contribute to extinction prevention. The paper adopts an interdisciplinary approach, weaving scientific evidence and theory into organisational disclosure and reporting in order to demonstrate linkages between extinction, business behaviour, accounting and accountability as well as to provide a basis for developing a framework for narrative disclosure on extinction prevention.
Design/methodology/approach
The paper is theoretical and interdisciplinary in approach, seeking to bring together scientific theories of extinction with a need for corporate and organisational accountability whilst recognising philosophical concerns in the extant environmental accounting literature about accepting any business role and capitalist mechanisms in ecological matters. The overarching framework derives from the concept of emancipatory accounting.
Findings
The outcome of the writing is to: present an emancipatory “extinction accounting” framework which can be embedded within integrated reports, and a diagrammatic representation, in the form of an “ark”, of accounting and accountability mechanisms which, combined, can assist, the authors argue, in preventing extinction. The authors suggest that the emancipatory framework may also be applied to engagement meetings between the responsible investor community (and non-governmental organisations (NGOs)) and organisations on biodiversity and species protection.
Research limitations/implications
The exploratory extinction accounting and accountability frameworks within this paper should provide a basis for further research into the emancipatory potential for organisational disclosures and mechanisms of governance and accountability to prevent species extinction.
Practical implications
The next steps for researchers and practitioners involve development and implementation of the extinction accounting and engagement frameworks presented in this paper within integrated reporting and responsible investor practice.
Social implications
As outlined in this paper, extinction of any species of flora and fauna can affect significantly the functioning of local and global ecosystems, the destruction of which can have, and is having, severe and dangerous consequences for human life. Extinction prevention is critically important to the survival of the human race.
Originality/value
This paper represents a comprehensive attempt to explore the emancipatory role of accounting in extinction prevention and to bring together the linkages in accounting and accountability mechanisms which, working together, can prevent species extinction.
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Sonja Gallhofer and Jim Haslam
If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to ethnocentrism, chronocentrism and dogmatism, we can potentially gain…
Abstract
If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to ethnocentrism, chronocentrism and dogmatism, we can potentially gain insights from the social and critical theoretical analysis of any phenomena, whatever be their location in time and space. This is the position held by advocates of critical and interdisciplinary research in accounting. Adopts this position and draws from the critique of art. More specifically, points to insights for the development of any emancipatory accounting by concentration on debates on the role of art in the emancipatory project that took place in early twentieth century Germany.
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