Stories of Value: The Nature of Money in Three Classic British Picture Books

Much of the literature on children’s economic socialisation focuses on exploring three questions: at what point do children acquire a “good grasp of economic reality,” do they become “responsible economic agents,” and do they need to be considered “economically literate” (Furnham, 2014, p. 118)? These concerns often imply a pragmatic understanding of money as a quantitative commodity that facilitates transaction, accounting, and the storing of value (Belk & Wallendorf, 1990). Yet they also imply an appreciation of what is considered to be ‘literate’ and ‘responsible’ behaviour, supposedly informed by a ‘good grasp’ of ‘reality’. Finally, it assumes unproblematic knowledge of what is ‘valuable.

Construing the child reader: a cognitive stylistic analysis of the opening to Neil Gaiman’s The Graveyard Book

Neil Gaiman’s The Graveyard Book (2009) charts the story of Nobody Owens, a boy who is adopted by supernatural entities in the local graveyard after his family is murdered. This article draws on the notion of the “construed reader,” and combines two cognitive stylistic frameworks to analyse the opening section of the novel. In doing so, the article explores the representation and significance of the family home in relation to what follows in the narrative. The analysis largely draws on Text World Theory (Werth, 1999; Gavins, 2007), but also integrates some aspects of Cognitive Grammar (Langacker, 2008), which allows for a more nuanced discussion of textual features. The article pays particular attention to the way Gaiman frames his narrative and positions his reader to view the fictional events from a distinctive vantage point and subsequently demonstrates that a stylistic analysis of children’s literature can lay bare how such writing is designed with a young readership in mind

The Influence of Board Structure on GRI-Based Sustainability Reporting: Evidence from Turkish Listed Companies

The primary objective of this study is to test the link between board structure and Global Reporting Initiative (GRI)-based sustainability reporting. Using a logistic regression model that included a sample of the 64 largest companies listed on Borsa Istanbul (BIST), the Turkish stock exchange, we determined that the board size as well as the existence of a board committee (i.e., corporate social responsibility, environmental or sustainability committee) is significantly and positively related to GRI-based sustainability reporting. However, to our surprise, we also determined that companies with national diverse boards are less likely to publish GRI-based sustainability reports. Further, our findings revealed that board independence and board gender diversity are not significant predictors of GRI reporting. The overall findings of this study imply that the board structure occupies a limited role in determining corporate decisions with respect to sustainability reporting practices. This research contributes to the literature by enhancing our understanding of the association between board structure and sustainability reporting in a developing country, namely Turkey. Further, it contributes to the literature by empirically investigating the relationship between board diversity and GRI-based sustainability reporting, which has been rarely examined in prior research

Achieving professional trustworthiness : communicative expertise and identity work in professional accounting practice

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