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1 – 10 of 39Sean Bradley Power and Niamh M. Brennan
A royal charter of incorporation imposing public benefit/social responsibilities established the privately owned British South Africa Company (BSAC), in return for power to…
Abstract
Purpose
A royal charter of incorporation imposing public benefit/social responsibilities established the privately owned British South Africa Company (BSAC), in return for power to exploit a huge territory using low-cost local labour. This study explores the dual principal–agent problem of how the BSAC used annual report narratives to report on its conflicting economic responsibilities to investors versus its public benefit charter responsibilities to the British Crown.
Design/methodology/approach
Having digitised the dataset, the research analyses narratives from 29 BSAC annual reports spanning a continuous 35-year royal charter period, using computer-aided keyword content analysis to identify economic-orientated versus public benefit-orientated annual report narratives. The research analyses how the annual report narratives shifted according to four key contextual periods by reference to the changing influence of private investors versus the British Crown.
Findings
There are two key findings. First, economic primacy. At no point do public benefit disclosures outweigh economic disclosures. Second, the BSAC's meso-corporate context and macro-social/political context can explain patterns in public benefit disclosures. The motivation for producing public benefit information is not altruism. Rather, commercial interests motivate disclosure. The BSAC used its annual reports to sustain what proved ultimately unsustainable – royal charter-style colonialism.
Originality/value
This accounting history study contributes to an understanding of corporate narrative reporting using one of the earliest known cases of such analysis and shows how accounting plays a central role in facilitating a company in sustaining its interests. This 100-year lookback may be a portend of the future for modern-day annual report corporate social responsibility narratives in, say, mining and oil and gas company corporate reports, especially if these natural resources run out.
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Sean Bradley Power and Niamh M. Brennan
Annual general meetings have been variously described as dull rituals for accountability versus entertaining theatre at the expense of accountability. The research analyses…
Abstract
Purpose
Annual general meetings have been variously described as dull rituals for accountability versus entertaining theatre at the expense of accountability. The research analyses director and shareholder participation and dialogic interactions at annual and extraordinary general meetings of Cecil Rhodes' British South Africa Company (BSAC). The BSAC was incorporated under a royal charter in 1889 in return for power to exploit a huge territory, Rhodesia/now Zimbabwe. The BSAC's administration ceased in 1924/25. Thus, the BSAC had a dual mandate as a private for-profit listed company and to occupy and develop the territories on behalf of the British government.
Design/methodology/approach
The article analyses 29 BSAC general meeting minutes, comprising 25 full sets of verbatim minutes between 1895 and 1925. The study adopts manual content analysis. First, the research adopts conversational analysis to analyse director and shareholder turn-taking and moves by approving and dissenting shareholders. Second, the study identifies and analyses incidents of shareholder sentiment from the shareholder turns/moves. Finally, the article assesses how shareholder sentiment changed throughout the period and whether the BSAC's share price reflected the shareholder sentiment.
Findings
The BSAC's general meetings were associated with the greater colonial project of building the British Empire. The authors find almost 1,500 incidents of shareholder sentiment. Directors and shareholders take roughly an equal number of turns (excluding shareholder sentiment). Ritual and ceremony dominate director and shareholder turns and moves, while accountability to shareholders was minimal. The BSAC share price spiked in the early years of the project, waning after that. Shareholder sentiment, both positive and negative, reflect the share price behaviour.
Originality/value
A unique database of verbatim general meeting minutes records shareholders' reactions to what they heard in the form of sounding off through cheering, “hear, hears,” laughter and applause (i.e. shareholder sentiment).
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Victoria C. Edgar, Niamh M. Brennan and Sean Bradley Power
Taking a communication perspective, the paper explores management's rhetoric in profit warnings, whose sole purpose is to disclose unexpected bad news.
Abstract
Purpose
Taking a communication perspective, the paper explores management's rhetoric in profit warnings, whose sole purpose is to disclose unexpected bad news.
Design/methodology/approach
Adopting a close-reading approach to text analysis, the authors analyse three profit warnings of the now-collapsed Carillion, contrasting the rhetoric with contemporaneous investor conference calls to discuss the profit warnings and board minutes recording boardroom discussions of the case company's precarious financial circumstances. The analysis applies an Aristotelian framework, focussing on logos (appealing to logic and reason), ethos (appealing to authority) and pathos (appealing to emotion) to examine how Carillion's board and management used language to persuade shareholders concerning the company's adverse circumstances.
Findings
As non-routine communications, the language in profit warnings displays and mimics characteristics of routine communications by appealing primarily to logos (logic and reason). The rhetorical profiles of investor conference calls and board meeting minutes differ from profit warnings, suggesting a different version of the story behind the scenes. The authors frame the three profit warnings as representing three stages of communication as follows: denial, defiance and desperation and, for our case company, ultimately, culminating in defeat.
Research limitations/implications
The research is limited to the study of profit warnings in one case company.
Originality/value
The paper views profit warnings as a communication artefact and examines the rhetoric in these corporate documents to elucidate their key features. The paper provides novel insights into the role of profit warnings as a corporate communication vehicle/genre delivering bad news.
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Ralph H. Jansen, Cheryl L. Bowman, Sean Clarke, David Avanesian, Paula J. Dempsey and Rodger W. Dyson
This paper aims to review national aeronautics and space administration (NASA’s) broad investments in electrified aircraft propulsion (EAP). NASA investments are guided by an…
Abstract
Purpose
This paper aims to review national aeronautics and space administration (NASA’s) broad investments in electrified aircraft propulsion (EAP). NASA investments are guided by an assessment of potential market impacts, technical key performance parameters, and technology readiness attained through a combination of studies, enabling fundamental research and flight research.
Design/methodology/approach
The impact of EAP varies by market and NASA is considering three markets as follows: national/international, on-demand mobility and short-haul regional air transport. Technical advances in key areas have been made that indicate EAP is a viable technology. Flight research is underway to demonstrate integrated solutions and inform standards and certification processes.
Findings
A key finding is that sufficient technical advances in key areas have been made, which indicate EAP is a viable technology for aircraft. Significant progress has been made to reduce EAP adoption barriers and further work is needed to transition the technology to a commercial product and improve the technology, so it is applicable to large transonic aircraft.
Practical implications
Significant progress has been made to reduce EAP adoption barriers and further work is needed to transition the technology to a commercial product and improve the technology, so it is applicable to large transonic aircraft.
Originality/value
This paper will review the activities of the hybrid gas-electric subproject of the Advanced Air Transport Technology Project, the Revolutionary Vertical Lift Technology Project and the X-57 Flight Demonstration Project, and discuss the potential EAP benefits for commercial and military applications. This paper focuses on the vehicle-related activities, however, there are related NASA activities in air space management and vehicle autonomy activities, as well as a breakthrough technology project called the Convergent Aeronautics Solutions Project. The target audience is people interested in EAP.
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This chapter discusses the experiences of black men who encounter the phenomena of a mental health diagnosis, detention and death in a forensic setting in England. Although there…
Abstract
This chapter discusses the experiences of black men who encounter the phenomena of a mental health diagnosis, detention and death in a forensic setting in England. Although there are black women with mental health issues who have also died in forensic settings, the occurrence is significantly higher for men who become demonised as ‘Big, Black, Bad and dangerous’. The author discusses the historical over representation of mental ill health amongst black people in the general community and the plethora or reasons attributed to this. The author then discusses the various points of entry into the criminal justice system, where black men with mental health issues are over represented. The author explores some inquiries into the deaths of black men in custody and the recommendations that were subsequently made, which successive governments have failed to act upon. The author argues that the term ‘Institutional Racism’ is insufficient to explain this phenomenon; and offers her own theoretical interpretation which is a combination of systemic racism influenced by post-colonial conceptualisation
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Seán Kerins and Kirrily Jordan
The historian Patrick Wolfe reminds us that the settler colonial logic of eliminating native societies to gain unrestricted access to their territory is not a phenomenon confined…
Abstract
The historian Patrick Wolfe reminds us that the settler colonial logic of eliminating native societies to gain unrestricted access to their territory is not a phenomenon confined to the distant past. As Wolfe (2006, p. 388) writes, “settler colonizers come to stay: invasion is a structure not an event.” In the Gulf of Carpentaria region in Australia’s Northern Territory this settler colonial “logic of elimination” continues through mining projects that extract capital for transnational corporations while contaminating Indigenous land, overriding Indigenous law and custom and undermining Indigenous livelihoods. However, some Garawa, Gudanji, Marra, and Yanyuwa peoples are using creative ways to fight back, exhibiting “story paintings” to show how their people experience the destructive impacts of mining. We cannot know yet the full impact of this creative activism. But their body of work suggests it has the potential to challenge colonial institutions from below, inspiring growing networks of resistance and a collective meaning-making through storytelling that is led by Indigenous peoples on behalf of the living world.
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This practitioner article uses human rights education (HRE) to frame issues of social justice, particularly anti-Black racism, depicted in the film Till. Teachers cognizant of the…
Abstract
Purpose
This practitioner article uses human rights education (HRE) to frame issues of social justice, particularly anti-Black racism, depicted in the film Till. Teachers cognizant of the need to address racism in American history often struggle to find resources that are accessible and meaningful for their students (Howard and Navarro, 2017; Vickery and Rodriguez, 2022). Furthermore, the use of film in social studies instruction can be an engaging way for students to develop conceptual knowledge and grapple with sensitive issues in history education (Stoddard, 2012).
Design/methodology/approach
Till (2022) is a powerful film that teachers can use to pursue anti-racist goals in their classrooms, and HRE provides an approach to analyze a horrible manifestation of racism in American history as well as frame larger systems of injustice. By using widely accepted standards of human dignity, such as the Universal Declaration of Human Rights, teachers can address dimensions of oppression and inequality with a more “neutral” or objective approach.
Findings
Given the current political climate that instills fear in educators who teach about racism, HRE can empower social studies teachers to engage students in analysis of a dominant force in American life.
Originality/value
The lesson plan offered in this article includes a film viewing guide, enrichment opportunities and an activity that connects themes in Till and the Civil Rights Movement to human rights concepts.
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Ciara Staunton and Sean Hammond
The Guilty Knowledge Test (GKT) is a psychophysiological questioning technique that can be used as part of a polygraph examination which purports to assess whether suspects…
Abstract
The Guilty Knowledge Test (GKT) is a psychophysiological questioning technique that can be used as part of a polygraph examination which purports to assess whether suspects conceal “guilty knowledge” by measuring their physiological responses while responding to a series of multiple choice questions. The present study sets out to consider a number of key issues in relation to the GKT paradigm. Specifically, the following questions were considered: Does response mode matter? Does motivation influence outcome? Are combined physiological measures better than single ones? Does gender have an effect on physiological responsivity during a polygraph examination? Results demonstrated real variations between the physiological measures used. Gender differences were also observed in polygraph response patterns. These findings are discussed in relation to the validity of the Guilty Knowledge Test.
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Martin Quinn, Alonso Moreno and Bibek Bhatta
This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting…
Abstract
Purpose
This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential legitimacy relations as conveyed through reporting.
Design/methodology/approach
A content analysis method is used to analyse a fisheries-related section of an annual report of a state-owned electricity firm for 56 years (1935/36–1993). The time frame analysed is a period when environmental or social reporting was, in general, informal and not mandated. However, accountability was established for the company under study, through the legally mandated provision of (unspecific/discretional) information about fisheries activities. A lens evoking legitimacy relationships as a dyad is utilised.
Findings
The fisheries reporting within the case organisation is an early example of recognition of the important effects of business activities on the environment and biodiversity. The findings of the analyses suggest the content aligns with what may be anticipated in a contemporary setting. Drawing on trends noted from the content analysis, three potential legitimacy relationships are identified around the fisheries reporting. Only one is determined as a complete legitimacy relationship.
Research limitations/implications
The research is limited in that it is an analysis of one case in a single context. Also, the content analysis methods used were developed specifically for the study, which may limit their application. Finally, the data source used, and the historic nature of the study, to some extent limits the ability to determine some legitimacy relationships.
Originality/value
This study offers some insights on the historic nature of environmental reporting from a fisheries perspective in the Northern Hemisphere. The longitudinal nature of the analysis also offers insights into how the content of the reporting changed over time. Additionally, the use of a relatively new approach to operationalising legitimacy may prove useful for future researchers in the accounting discipline, especially given recent concerns on how the concept of legitimacy has been utilised in such research.
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Jaswant Kaur Bajwa, Sean Kidd, Sidonia Couto, Natasha Lidkea, Mulugeta Abai, Abby Jackman and Kwame McKenzie
This chapter provides information on the specific programming needs of victims of torture pursuing higher education, and policy and practice guidelines which will support them in…
Abstract
This chapter provides information on the specific programming needs of victims of torture pursuing higher education, and policy and practice guidelines which will support them in that pursuit. This is a community-based participatory action research project that brought together partners who had educational, research, practical, and real-life expertise in working with marginalized groups on this complex issue, with each partner playing an essential and a vital role in the research. A partnership between George Brown College, the Centre for Addiction and Mental Health, the Wellesley Institute, and the Canadian Centre for Victims of Torture established this community-based participatory action research project. The project established innovative outreach for people seeking to integrate into Canadian society through education following experiences of torture and war as a means to aid in the meaningful integration of survivors into Canadian society. This work is scalable to other settings (e.g., universities and colleges across Canada) and groups with experiences of marginalization (e.g., Aboriginals, visible minorities, etc.).
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