Accounting for images of ‘equality’ in digital space: towards an exploration of the Greek accounting professional institute

The paper draws upon the broad framework of Critical Discourse Analysis (CDA) to relate the content of the Greek Accounting Professional Institute’s [‘Σώμα Ορκωτών Ελεγκτών Λογιστών’ (SOEL)] digital space to the broader structures and the gendered accounting discourses deployed by accountants. The processes of constructing and redesigning electronic space and the selection of the images appearing on it are analysed as essential mechanisms which not only reflect ‘realities’, but also contribute to the reproduction of diachronically established power relations, gender inequalities and gendered hierarchies. This exploratory study reveals a proliferation of images of (accounting) men which reflect the dominant male structures of the profession. The outcome of this is to exclude and marginalise women. The empirical evidence presented in this study, points towards a lack of images representing professional accounting women. Where women are represented, they are depicted in listening roles, support roles or in the role of ‘other’. These findings illustrate the exercise of gendered based exclusionary practices, which facilitate male (professional) elite dominance and assist in the reinforcing of gendered stereotypes. This study argues that an increase in the representation of (accounting) women in Greek digital space would signal a positive step towards the inclusion of women in the Greek profession

Interconnectedness and the web of accountabilities: Humboldtian approaches to social and environmental accounting

Purpose – Current accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of environmental externalities. This has led to standardization, but has done little to motivate organizations to engage in more environmentally-aware behavior that transcends the coercive dimensions of codification. The work of Alexander von Humboldt (1769–1859) can bring new insights and perspectives to social and environmental accounting (SEA). In discussing Humboldt’s philosophy of understanding the interconnectedness between people, their contexts (cultures), and their environment, we contribute to the emerging SEA literature on notions of interconnectedness and the web of accountabilities.We also explore how a Humboldtian approach may help break through the current epistemological boundaries of SEA by combining accurate measurement with imagery to make the “complex” manageable whilst embracing interconnectedness and hermeneutics. Design/methodology/approach – In this conceptual paper, we humbly draw on Humboldt’s legacy and explore the underlying philosophical assumptions of Humboldtian science. We then contrast these with current SEA approaches in the literature, and derive new insights into their intentionality and practical use. Findings – Re-examining Humboldt’s pioneering work enables us to pinpoint what might be missing from current SEA approaches and debates. Humboldt upheld an “ethics of precision,” which included both measurement accuracy and qualitative relevance, and combined hands-on scientific fieldwork with the aesthetic ideals and interconnectedness of the age of Romanticism. Drawing on Humboldtian science, we propose focusing on the interconnectedness of nature and humanity, embracing the qualitative and hermeneutical, and including aesthetics and emotion in environmental visualizations. Originality – Our paper elucidates why and how Humboldtian science might inform, guide, and enhance the emancipatory potential of SEA in the 21st century. Specifically, we discuss Humboldt’s approach of linking accurate measurement with imagery to convey a sense of interconnectedness

Professionalization, sectional interests and politics in the digital era: the case of the Greek Accountancy Institute

Although the accounting professionalization project has been thoroughly examined, less effort has been directed towards understanding the role of technological advancements, such as websites, in the development of the institution of accountancy. Considering the popularity of the web and the rapidly expanding number of internet users across the globe, such an investigation may enrich current understandings. This paper seeks to provide insights into the purpose of the construction and use of the Greek accountancy Institute’s website in the 2000s. The Greek Institute is an interesting case for it appears to have set up a website in direct response to the early 2000s legitimacy challenges to its credibility. It is demonstrated that the website constituted a main tool through which the self-image of an adequately self-regulated, homogenous, ethical and trustworthy profession was projected. However, by bringing to the forefront the inherently fragmented nature of the accountancy membership and the inter-professional politics, it is argued that it was devised by the representatives of local accountants who sought to reproduce the status-quo and secure their sectional interests to the detriment of rival, mainly, multinational-groups. The story which unfolds in this paper may have important implications for academic researchers and practitioners as it sheds light upon the role of vocal and influential members who, by controlling essential professional mechanisms, attempt to maintain certain structures and power relations

When sorry is not an option: CSR reporting and 'face work' in a stigmatized industry - A case study of Barrick (Acacia) gold mine in Tanzania

This paper investigates how a stigmatised company mobilised accounting, particularly CSR reporting, to manage a crisis of legitimacy and spoiled identity following a series of social and environmental crises. Specifically, it uses Goffman’s (1959, 1963) writings on stigma and presentation of self and Benoit’s (1995) image restoration theory to explore how a large mining company in Tanzania used various strategic responses in striving to distance and dissociate itself from the attached ‘stigma’. The evidence shows that, in response to attacks from pressure-group organisations, rather than apologising for the social and environmental crises, the company was preocupied with ‘defensive stigma management’ strategies, including denial and refocusing attention, evading responsibility, image bolstering, excuses and dissociation. Drawing on our findings, we argue that, rather than making the effects of stigma more visible, accounting and CSR disclosures were mobilised to conceal the threats of stigma, manage the legitimacy crisis and repair spoiled identity. This study moves beyond the current focus on legitimacy in the extant CSR reporting literature, by bringing in the concept of organisational stigma to examine stigma management strategies implemented by a company operating in a stigmatised industry to avoid, reduce or minimise its audiences’ disapproval

Visual task identification and characterisation using polynomial models

Developing robust and reliable control code for autonomous mobile robots is difficult, because the interaction between a physical robot and the environment is highly complex, subject to noise and variation, and therefore partly unpredictable. This means that to date it is not possible to predict robot behaviour based on theoretical models. Instead, current methods to develop robot control code still require a substantial trial-and-error component to the software design process. This paper proposes a method of dealing with these issues by a) establishing task-achieving sensor-motor couplings through robot training, and b) representing these couplings through transparent mathematical functions that can be used to form hypotheses and theoretical analyses of robot behaviour. We demonstrate the viability of this approach by teaching a mobile robot to track a moving football and subsequently modelling this task using the NARMAX system identification technique

Robot programming by demonstration through system identification

Increasingly, personalised robots — robots especially designed and programmed for an individual’s needs and preferences — are being used to support humans in their daily lives, most notably in the area of service robotics. Arguably, the closer the robot is programmed to the individual’s needs, the more useful it is, and we believe that giving people the opportunity to program their own robots, rather than programming robots for them, will push robotics research one step further in the personalised robotics field. However, traditional robot programming techniques require specialised technical skills from different disciplines and it is not reasonable to expect end-users to have these skills. In this paper, we therefore present a new method of obtaining robot control code — programming by demonstration through system identification which algorithmically and automatically transfers human behaviours into robot control code, using transparent, analysable mathematical functions. Besides providing a simple means of generating perception-action mappings, they have the additional advantage that can also be used to form hypotheses and theoretical analysis of robot behaviour. We demonstrate the viability of this approach by teaching a Scitos G5 mobile robot to achieve wall following and corridor passing behaviours

Comparing robot controllers through system identification

In the mobile robotics field, it is very common to find different control programs designed to achieve a particular robot task. Although there are many ways to evaluate these controllers qualitatively, there is a lack of formal methodology to compare them from a mathematical point of view. In this paper we present a novel approach to compare robot control codes quantitatively based on system identification: Initially the transparent mathematical models of the controllers are obtained using the NARMAX system identification process. Then we use these models to analyse the general characteristics of the cotrollers from a mathematical point of view. In this way, we are able to compare different control programs objectively based on quantitative measures. We demonstrate our approach by comparing two different robot control programs, which were designed to drive the robot through door-like openings

An exploration in visibility: some experiences of Indian women accountants

Many studies have emerged in the accounting field that explore women’s experiences in developed economies. However, little research has been undertaken to investigate the experiences and realities facing practising women accountants in India. The study offers exploratory insights into this area, (against the backdrop of the internationalisation and globalisation of accounting). The study involved seventeen women accounting practitioners from four major commercial cities in Indian: Mumbai, Chennai, Bangalore and Hyderabad. The results indicate that several practitioners experienced difficulties in certain areas of practice, whereas others reported that they did not experience any barriers to advancement. A discussion concerning limitations and areas for further research are presented in the conclusion

Editorial: equality, diversity and inclusion in accounting

Editoria