Going beyond Western dualism: towards corporate nature responsibility reporting

Purpose: The purpose of this paper is to outline an ecofeminist lens for the analysis of accounting, which is applied to: first, the critique of corporate social responsibility reporting (CSRR); second, the elaboration of elements of a framework for a new accounting – corporate nature responsibility reporting (CNRR) – as a response to the critique of CSRR; and, third, the consideration of elements of an enabling and emancipatory praxis in the context of CNRR, including a sketch of a research agenda. Design/methodology/approach: The paper presents a critical application of aspects of the ecofeminist critique of Western dualism and its emphasis on wholeness, interconnectedness and relatedness, including its particular delineation of nature, to the critique and design of accounting. Findings: Insights from the application of an ecofeminist lens to the critique of CSRR raise questions about the suitability of the western notion of corporate social responsibility (CSR) and its associated accounting currently in use. In order to go beyond critique, the paper introduces the notions of corporate nature responsibility (CNR) and CNRR and offers an outline of key elements of CNRR and an emancipatory praxis in the context of CNRR, including a sketch of a research agenda. The author’s elaborations suggest that in order to overcome the limitations of CSR and CSRR, a corporation ought to be concerned about its broader and holistic CNR. And, it should provide a CNR report, as part of a holistic CNRR concerned with the performance of the company in the context of CNR. Social implications: Through creating new visibilities, CNRR has the potential to enhance the well-being of people and nature more generally. Originality/value: Ecofeminism’s critique of western dichotomous thinking has been given little consideration in prior studies of accounting. The paper thus draws attention to the relevance of an ecofeminist theoretical lens for the critique and design of accounting by focussing on CSRR. The paper introduces the concepts of CNR and CNRR to address the limitations of CSRR as currently practiced

Critical theory

No abstract available

A decision theoretical analysis of decisions of the Dutch government in exile during World War II

Das Papier beschreibt eine entscheidungstheoretische Analyse von Entscheidungen der niederländischen Exilregierung in London in den Jahren 1940 und 1941 in bezug auf die Verlegung des Regierungssitzes nach Holländisch-Ostindien. Zusammen mit einem von den Autoren entwickelten textanalytischen Verfahren, führt der entscheidungstheoretische Ansatz zu sehr nützlichen Einsichten in die entsprechenden Dokumente: Der Entscheidungsprozeß und das Muster der Einflußnahme verschiedener Regierungsberater konnten entdeckt werden. Die Entscheidungsgrundlagen, die die Wahl der verschiedenen Alternativen begründeten, konnten vollständig vorausgesagt werden, wobei dies auf der Qualität der Wert- und Wahrscheinlichkeitsaussagen basierte. (KW)'This paper describes a decision theoretical analysis of decisions of the Dutch government in exile in London in 1940/41 with respect to the transference of the seat of the government to the Dutch East-Indies. Combined with a text-analysis procedure developed by the authors, the decision theoretical approach to the related documents produced very useful insights: the decision process and the influence-pattern of the different governmental advisers could be detected and the decision rules which explain the choices could be perfectly predicted, based on the quality of the value- and probability statements.' (author's abstract

Postcolonial hybridity, diaspora and accountancy: evidence from Sierra Leonean chartered and aspiring accountants

Purpose: The purpose of this paper is to explore perceptions and lived experiences of Sierra Leonean chartered and aspiring accountants, vis-à-vis their professional identity with a particular focus on two elements of postcolonial theory, hybridity and diaspora. Design/methodology/approach: A qualitative methodological framework was employed. Semi-structured interviews were conducted with 18 participants about their perceptions of their professional identity and their professional experiences both within and outside Sierra Leone. Findings: The current professionalisation process is conceptualised as a postcolonial third space where hybrid professional accountants are constructed. Professional hybridity blurs the local/global praxis being positioned as both local and global accountants. Participants experience difficulty “fitting into” the local accountancy context as a consequence of their hybridisation. As such, a diaspora effect is induced which often culminates in emigration to advanced countries. The paper concludes that although the current model engenders emancipatory social movements for individuals through hybridity and diaspora, it is nonetheless counterproductive for Sierra Leone’s economic development and the local profession in particular. Research limitations/implications: This study has significant implications for understanding how the intervention of global professional bodies in developing countries shapes the professionalisation process as well as perceptions and lived experiences of chartered and aspiring accountants in these countries. Originality/value: While extant literature implicates the legacies of colonialism/imperialism on the institutional development of accountancy (represented by recognised professional bodies), this paper employs the critical lens of postcolonial theory to conceptualise the lived experiences of individuals who are directly impacted by such institutional arrangements

Formulierung und Klassifikation von Fragen

"Häufig untersucht man, welchen Einfluss die Formulierung von Fragen auf Antworten hat, während das Problem der Übersetzung von Begriffen in Fragen kaum erörtert wird. In dieser Studie wollen wir uns mit der Übertragung von Konstrukten in Fragen befassen. Durch die Operationalisierung von Konstrukten kann angegeben werden, auf welche intuitiven Begriffe sie sich beziehen. Danach kann anhand der intuitiven Begriffe festgestellt werden, welche Fragen in Betracht kommen. Intuitive Begriffe beziehen sich auf kognitive Überzeugungen, Evaluationen, evaluative Überzeugungen, affektive Bewertungen, Präferenzen, Werte, Normen, Verhalten, Handhungstendenzen und dergleichen. Um den Zusammenhang zwischen den intuitiven Konzepten und ihrer sprachlichen Formulierung in den Items zu verdeutlichen, werden die Strukturen von Behauptungen analysiert. Wenn man die Begriffe mit der Frageform verknüpft, erhält man ein Verfahren zur systematischen Klassifizierung von Fragen, das sich auch eignet, um Fehler in Fragen zu entdecken, wodurch man eine erhebliche Verbesserung der Qualität der Fragen erzielen kann." (Autorenreferat)"A great deal has been written about the effects of the wording of survey questions on the responses. On the other hand, relatively little attention has been given to the content of the questions or the translation of theoretical concepts into corresponding questions for survey research. In this paper we concentrate on the links between a set of basic concepts for social science research and questions which can be formulated in order to measure these concepts. The basic concepts we will discuss are: cognitions, evaluations, evaluative beliefs, feelings, preferences, rights, norms, policies, behavior, action tendencies, expectations and a number of demographic characteristics. In order to clarify the link between the concepts and their verbal expression (assertions), we analyze the structures of sentences expressing the different concepts. We also look at the specific types of questions which can be asked about such concepts and discusses their meaning. The combination of the classifications of concepts and questions provides a procedure that allows us to formulate and classify questions in a systematic fashion." (author's abstract