Corporate governance, accountability and mechanisms of accountability: an overview

Purpose – This paper aims to review traditional corporate governance and accountability research, to suggest opportunities for future research in this field. Design/methodology/approach – The first part adopts an analytical frame of reference based on theory, accountability mechanisms, methodology, business sector/context, globalisation and time horizon. The second part of the paper locates the seven papers in the special issue in a framework of analysis showing how each one contributes to the field. The paper presents a frame of reference which may be used as a “roadmap” for researchers to navigate their way through the prior literature and to position their work on the frontiers of corporate governance research. The paper is primarily discursive and conceptual. Findings – The paper encourages broader approaches to corporate governance and accountability research beyond the traditional and primarily quantitative approaches of prior research. Broader theoretical perspectives, methodological approaches, accountability mechanism, sectors/contexts, globalisation, and time horizons are identified. Research limitations/implications – Greater use of qualitative research methods are suggested, which present challenges particularly of access to the “black box” of corporate boardrooms. Originality/value – Drawing on the analytical framework, and the papers in the special issue, the paper identifies opportunities for further research of accountability and corporate governance. Keywords Corporate governance, Management accountability, Research Paper type General review

Purpose in life predicts better emotional recovery from negative stimuli

Purpose in life predicts both health and longevity suggesting that the ability to find meaning from life’s experiences, especially when confronting life’s challenges, may be a mechanism underlying resilience. Having purpose in life may motivate reframing stressful situations to deal with them more productively, thereby facilitating recovery from stress and trauma. In turn, enhanced ability to recover from negative events may allow a person to achieve or maintain a feeling of greater purpose in life over time. In a large sample of adults (aged 36-84 years) from the MIDUS study (Midlife in the U.S., http://www.midus.wisc.edu/), we tested whether purpose in life was associated with better emotional recovery following exposure to negative picture stimuli indexed by the magnitude of the eyeblink startle reflex (EBR), a measure sensitive to emotional state. We differentiated between initial emotional reactivity (during stimulus presentation) and emotional recovery (occurring after stimulus offset). Greater purpose in life, assessed over two years prior, predicted better recovery from negative stimuli indexed by a smaller eyeblink after negative pictures offset, even after controlling for initial reactivity to the stimuli during the picture presentation, gender, age, trait affect, and other well-being dimensions. These data suggest a proximal mechanism by which purpose in life may afford protection from negative events and confer resilience is through enhanced automatic emotion regulation after negative emotional provocation.

Taxonomy of purpose of Enterprise Architecture

Initial phase of all Enterprise Architecture (EA) initiatives is important. One of the most crucial tasks in that phase is to sell EA to the top management by explaining its purpose. In this paper, by using semiotic framework we show that there is a clear gap between the definition of EA and its purpose. Contribution of this paper is a taxonomy that expands knowledge of pragmatics of EA, and that can be used as a tool for explaining the purpose of EA. Grounded theory is used to form the taxonomy. Data is collected from a discussion group used by EA practitioners. Results indicate that the purpose of EA is to meet organisations‟ stakeholder‟s goals and to create value to organisation. Results are in line with current literature. Most interesting result is that EA practitioners seem to realise that technical solutions are not the purpose of EA, but means for fulfilling it.

Addressing rural social exclusion through African social purpose ventures

Objectives. The overarching aim of this paper is to consider the relationship between social entrepreneurship and rural development, and as a mechanism to address social exclusion in the Global South, with specific reference to Sub-Saharan Africa. Drawing upon a number of case examples of social purpose ventures in Kenya, Mozambique and Zambia the objectives of this paper are: - To provide a synthesis of existing literature on the interaction between social purpose ventures and rural BoP communities in the developing world; - To explore extant social exclusion literature including economic, political and international development dimensions; and - To analyse the case study examples to consider the channels through which social purpose ventures contribute to tackling social exclusion amongst the rural BoP. Prior Work. There is growing interest in the role that social enterprises and wider social purpose ventures can play in sustainable development in the Global South. In many developing countries the majority of the population still reside in rural areas with these areas often particularly marginalised and underdeveloped. Previous studies have provided anecdotal examples where social purpose ventures have the potential to provide innovative solutions to the development challenges faced by rural households and communities. Yet research in this area remains relatively nascent and fragmented. In depth empirical studies examining social purpose ventures and rural development in the Global South are furthermore limited. Approach. Data was collected during in-depth case study research with social purpose ventures in Zambia, Kenya and Mozambique. Cases were selected through a purposive sample with access negotiated to rural BoP communities through gatekeeper partners. Qualitative research methods were primarily employed including interviews, stakeholder focus groups and observational research. Results Six channels through which social purpose ventures contribute to tackling social exclusion amongst rural BoP communities are identified. These include ventures with the BoP as employees, producers, consumers, entrepreneurs, service users and shareholders. A number of shared characteristics for successful social purpose ventures are also outlined. Finally implications for policy, practice and research are discussed. Implications. Despite the increasing attention being given to social purpose ventures as a mechanism for global sustainable development many questions remain unanswered. Limited empirical work has been undertaken on such ventures operating in rural settings in the developing world, particularly Africa. The paper will add to academic and practitioner knowledge in this area especially in relation to up-scaling impact, the long term sustainability and viability of social purpose enterprise ventures, and effective supporting interventions. This paper adds to knowledge in the field of social purpose venturing in the developing world. It identifies various channels through which such ventures help tackle rural social exclusion and also factors influencing their success. The paper provides insights for practitioners and policy makers, particularly in relation to facilitating successful social purpose venturing. Value This paper will provide insights relevant to both academic and practitioner audiences. It addresses a subject area and geographical region that has received limited research attention to date. The paper adds to knowledge on social purpose ventures and social entrepreneurship in Africa and wider developing world environments, and contributes to debates on its potential and present limitations as a vehicle for development and societal transformation

The multidimensional character of accounting numbers

This paper takes as its motivation debates surrounding the multiplicity of functions of accounting information. We are in particular interested in the existential function of accounting numbers and argue that numerical signs having discursive possibilities may acquire new meanings through reframing. Drawing on Goffman’s (1974) frame analysis and Vollmer’s (2007) work on three-dimensional character of numerical signs, we explore the ways in which numbers can go through instantaneous transformations and tell a new kind of story. In our analysis, we look at the main historical developments and current controversies surrounding accounting practice with a specific focus on scandals involving numerical signs as moments where our understandings and the discursive function of previously inoffensive signs shifts through a collective involvement. We map the purpose and usefulness of Vollmer’s three-dimensional framework in the analysis of selected financial accounting practices and scandals as examples of instances where numbers are reframed to suddenly perform a different existential function in context of their calculative and symptomatic dimensions.

Projecting social and discursive identities through code-switching on facebook: the case of Greek Cypriots

Two varieties of Greek are spoken on the island of Cyprus: the local dialect, namely the Greek-Cypriot Dialect (GCD), and Standard Modern Greek (SMG). English is also influential, as Cyprus was an English colony until 1960. The dialect is rarely employed for everyday written purposes; however, it is now evident in computer-mediated communication (CMC). As a contribution to the field of code-switching in writing, this study examines how Greek-Cypriot internet users employ GCD, SMG, and English in their Facebook interactions. In particular, we investigate how identities (discursive and social) are performed and indexed through the linguistic choices of Greek-Cypriot internet users. The findings indicate that switches to GCD add a humorous tone and express solidarity and informality. SMG is mostly used for ‘official’ statements, and it is preferred by mature internet users, while English is used with expressions of affect and evaluative comments.

Unwriting food labels: discursive challenges in the regulation of package claims

This article examines the challenges resulting from the regulation of written discourse on food packages. It uses as a case study Hong Kong’s strict new food-labeling law that requires distributers and retailers to remove certain nutritional claims from packages of imported food before they sell them. This practice of redacting unlawful text on packages requires that distributers and retailers engage in complex processes of discursive reasoning, and it some- times results in packages that are difficult for customers to interpret. The case study highlights important issues in the regulation of commercial texts concerning collaboration, intertextuality, and the conflicts that can arise when the principals, authors, and animators of such texts have different agendas.

Dokumentationens dilemman : Förskollärare samtalar om pedagogisk dokumentation

Abstract  Pedagogical documentation is a certain procedure for documenting that, in recent years, has been embraced in several Swedish preschools. Teachers document children’s actions and conversations usually by photos or video recordings. This documentation is to be used for a pedagogical purpose. However, studies and governmental inspections have shown that pedagogical documentation gives rise to many questions among preschool teachers. The purpose of this study is to gain insight into what is being expressed when preschool teachers discuss pedagogical documentation, focusing on themes of content and on the participants’ expressions of their points of view. The data is comprised of transcriptions from audio recordings of discussions conducted in a research circle. The participants are eight preschool teachers that met over the course of one year. Each meeting focused on the documentation provided by a different participant. In that way the contents of the discussions were framed by the teachers own questions and narratives. Theoretically, the study departs from Social Constructionism and Discursive Psychology. The preschool teachers’ utterances have been analyzed using concepts of interpretative repertoires and ideological dilemmas. The results show the main themes to be: Knowledge content in a preschool setting, children’s learning, the teacher’s role and implementation of pedagogical documentation. The participants’ joint position is that the knowledge content at the preschool level is defined by the curriculum for the preschool. Concerning children’s learning and the teacher’s role, two main standpoints are disclosed. Ideologically those standpoints derive from two opposing theories of education. Based on how the standpoints have been expressed I have called them ”predetermined learning” versus ”non-predetermined learning”. One main distinction between the standpoints is that predetermined learning emphasizes the results of learning, while non-predetermined learning emphasizes the processes of learning. The participants’ utterances show that teachers tend to subscribe to the idea that there is only one acceptable way of working with pedagogical documentation. This sometimes creates performance anxiety and feelings of not succeeding and has led to arguments advocating an alternate approach; pedagogical documentation can be done in many ways. The ideological dilemmas within the discourse can be perceived as resources by which the participants argue about knowledge, learning, teaching and about the implementation of pedagogical documentation.

A Map of Impoundments and Their Primary Purpose on Maine Rivers

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The gay subject in business and its discursive formation: an exploration on power, knowledge and sexuality

Issues related to the reality of lesbian, gay, bisexual and transgender (LGBT) individuals are being incorporated into institutional and social discourses, and show the challenges that must be overcome towards citizenship. The inclusion of gay rights in the domain of institutions like the United Nations and the Brazilian Secretariat of Human Rights are a response to broader movements that places the gay subject as an important topic of debate in the social-political sphere. In this scenario, some institutions deserve close attention from researchers related to gay issues, the business environment being a good example. In this domain, diversity has become an important topic of debate between scholars, where the question of sexual identity in most cases does not appear. The literature that actually focuses on the theme is explored through approaches that are not able to break with universalisms and a normatized vocabulary. Therefore, this research explores discursive structures related to sexuality and examines the meanings construed throughout these structures as described by gay individuals working in business. Furthermore, it investigates patterns of discursive normative structures and consequential challenges faced by gay people in the working environment, and also complements the current debate both in the socio-political sphere and in academic reality on LGBT challenges. The Foucauldian notions of discourse, knowledge and power, and the main concepts of queer theory are incorporated to the analysis, as well as concepts related to the politics of post-colonial sexuality, subordination, and hegemonic forces, together with role of reflexivity in modernity and its impacts on secularized mental structures. The research design takes a phenomenological approach and bases its knowledge claim on a participatory perspective, where the sample chosen for data collection consisted of gay individuals working in the business environment, aiming at generate categories of meanings through the description of their experiences.

Análise conceitual e pensamento crítico: uma relação complementar na enfermagem

ENDERS, Bertha Cruz ; BRITO RS ; MONTEIRO, Akemi Ywata. Analise conceitual e pensamento critico: uma relacao complementar na enfermagem. Rev Gaucha Enferm, Porto Alegre (RS) 2004 dez;25(3):295-305.