Remedium czy infamia: wyzwania badawcze współczesnego zarządzania projektami DOI
Alina Kozarkiewicz

Przegląd Organizacji, Journal Year: 2023, Volume and Issue: unknown, P. 132 - 138

Published: Sept. 30, 2023

Celem tej pracy jest prezentacja dwóch wymiarów badań nad zarządzaniem projektami: projektami postrzeganymi jako remedium na istotne współczesne wyzwania ekonomiczne, społeczne i ekologiczne oraz obszarem, w którym funkcjonuje ukryciu niewolnictwo, korupcja greenwashing. Ten artykuł, opracowany podstawie przeglądu literatury, głosem dyskusji istotnymi problemami badawczymi wyborami podejmowanymi przez badaczy kontekście nie tyle możliwości publikacji, ile realnego wpływu podejmowanych tematów świadomość społeczną polityki organizacyjne. Pierwsza cześć artykułu poświęcona jasnej stronie projektów znaczeniu pozytywnej roli odgrywanej wiedzę umiejętności z zakresu zarządzania rozwiązywaniu istotnych problemów społecznych. W drugiej części są prezentowane niechlubne praktyki projektami, tym przede wszystkim niewolnictwo. Aby projekty stały się sposobem wzrost efektywności, a nośnikiem niewolnictwa nierówności, konieczne podejmowanie niewygodnych prowadzenie o zagrożeniach, wynikających niedostatecznej uwagi poświęconej problemom ciemnej strony projektów.

How do firms manage ethically-contested organisational paradoxes? Insights from two historical case studies of modern slavery DOI Creative Commons
Nicholas Wong, Andrew Smith, Allan Discua Cruz

et al.

Business History, Journal Year: 2025, Volume and Issue: unknown, P. 1 - 29

Published: Jan. 10, 2025

Language: Английский

Citations

2
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective DOI Creative Commons
Roger Burritt, Stefan Schaltegger, Katherine L. Christ

et al.

Australian Accounting Review, Journal Year: 2023, Volume and Issue: 33(4), P. 336 - 351

Published: Aug. 26, 2023

Abstract The most cited framework for environmental management accounting to date was published in the Australian Accounting Review 20 years ago. This has until today considerably influenced development of field. Set against new sustainability challenges it is now time question if remains relevant or needs change, and what ways, address contemporary facing society. Taking stock research practice over last two decades, a conceptual discussion developed which based on extant literature authors’ extensive experience topic. Thus, paper looks back reflect developments from perspective towards how could be further future. It considers current future potential managers contribute sustainable development. can through: areas application thematic scopes targeting aspirational goals such as those represented by United Nations Sustainable Development Goals planetary boundaries; extending spatial scope beyond organisation into supply chains circular systems; social measures performance complement economic measures; providing information specific roles personnel using information; building awareness implementing drivers AI chatbots.

Language: Английский

Citations

24
Drivers and influencers of blockchain and cloud-based business sustainability accounting in China: Enhancing practices and promoting adoption DOI Creative Commons

Zhouyu Tian,

Lening Qiu,

L Wang

et al.

PLoS ONE, Journal Year: 2024, Volume and Issue: 19(1), P. e0295802 - e0295802

Published: Jan. 2, 2024

The field of sustainability accounting aims to integrate environmental, social, and governance factors into financial reporting. With the growing importance practices, emerging technologies have potential revolutionize reporting methods. However, there is a lack research on influencing adoption blockchain cloud-based in China. This study employs mixed-methods approach examine key drivers barriers technology for among Chinese businesses. Through systematic literature review, gaps knowledge were identified. Primary data was collected through an online survey firms, followed by in-depth case studies. findings reveal positive relationship between company size behaviors. alone not sufficient predict outcomes accurately. industry type also has significant but small effects, although its impact behaviors varies. profitability intricate contingent, requiring contextual examination. positively associated with capabilities, resources, skills, regulatory factors. On other hand, cloud computing linked management support, risk exposures. specific impacts remain inconclusive. offer empirical validation relationships, shedding light nature interactions that necessitate nuanced conceptualizations incorporating moderators. underscore providing customized support adaptable guidance accommodate evolving practices accounting. Moreover, assimilation organizational changes highlights need multifaceted stakeholder cooperation drive responsible innovation address challenges posed digital transformations this field.

Language: Английский

Citations

11
Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals DOI
Sanja Pupovac, Mona Nikidehaghani

Meditari Accountancy Research, Journal Year: 2024, Volume and Issue: 32(5), P. 1710 - 1733

Published: Feb. 14, 2024

Purpose The purpose of this study is to examine the extent which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates instigation advancement culture sustainable development. Design/methodology/approach A qualitative approach was used analyse case Waratah Coal Pty Ltd vs Youth Verdict – dispute over lease establish coal mine. draws on Carnegie et al. ’s (2021a, 2021b) definition (2023) framework for analysis explore how different parties drew concepts support their position sustainability mining proposal. Findings perspective appears have clear transformative potential can be champion This also has broad societal, environmental implications transcend Western financial metrics. shows relying solely technical pursue economic benefits result in contested arguments. Overall, illustrates wider public, notably First Nations communities, might challenge methodologies marginalise cultural narratives. Originality/value paper expands research by demonstrating fully embracing accounting’s capacities create space hearing multiple voices, including those silenced practices. Specifically, presents unique authors incorporate voices views affected accounting-based decisions.

Language: Английский

Citations

5
COVID-19 JobKeeper Policy: Accounting for ‘many voices’ in the community DOI Creative Commons
Mona Nikidehaghani, Michael Mehmet, Rodney J. Clarke

et al.

The British Accounting Review, Journal Year: 2025, Volume and Issue: unknown, P. 101593 - 101593

Published: Feb. 1, 2025

Language: Английский

Citations

0
Modern slavery and financial reporting quality worldwide: the impact of institutional and legal environment DOI
Emmanuel Mamatzakis, Eric Owusu Boahen

Journal of Accounting Literature, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 18, 2025

Language: Английский

Citations

0
Labour Rights Movements and Modern Slavery Audit Disclosures within Global Supply Chains: A Political Mediation Perspective DOI Creative Commons
Muhammad Azizul Islam, Chris van Staden

European Accounting Review, Journal Year: 2025, Volume and Issue: unknown, P. 1 - 31

Published: April 27, 2025

Language: Английский

Citations

0
Corruption, sustainable development goals performance and modern slavery practices: an international evidence DOI Creative Commons
Muhammad Nurul Houqe, Habib Zaman Khan

Journal of Accounting Literature, Journal Year: 2025, Volume and Issue: 47(5), P. 323 - 351

Published: April 30, 2025

Language: Английский

Citations

0
Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective DOI Creative Commons
Nglaa Ahmad, Shamima Haque, Muhammad Azizul Islam

et al.

Critical Perspectives on Accounting, Journal Year: 2023, Volume and Issue: 99, P. 102677 - 102677

Published: Nov. 14, 2023

This study provides a linguistic analysis of three modern slavery disclosure regulations, the California Transparency in Supply Chain Act (CTSCA) 2010, section 54 UK Modern Slavery 2015 and Australian 2018. These regulations require companies to report their actions tackle labour exploitation within global supply chains. Based on World-System Theory (WST: Wallerstein, 1975, 1979, 2015) by relying Critical Discourse Analysis (CDA), we examined found that texts discourses around are not neutral allow social wrongs continue Although regulators claim be step right direction, our investigation reveals different picture: features support perpetuating risk chains based periphery countries. We argue changing current power structure/system is necessary address grand challenges regulating slavery. There need for regime can protect vulnerable communities, including workers

Language: Английский

Citations

7
Accounting professionals’ legitimacy maintenance of modern slavery inspired extreme work practices in an emerging economy DOI Creative Commons
Sandar Win,

Mehul Chhatbar,

Mahalaxmi Adhikari Parajuli

et al.

The International Journal of Human Resource Management, Journal Year: 2024, Volume and Issue: 35(10), P. 1909 - 1941

Published: Feb. 23, 2024

It is well-established in the human resource management literature that high intensity and excessive workload can cause undesirable physiological, psychological, behavioural, social outcomes. However, there a need to theorise process by which extreme work has been legitimised embedded among professionals. In this paper, we view workers as those professionals who contribute their works beyond acceptable contractual obligations, either voluntarily for personal rewards or involuntarily due menace of penalty, both. We chose investigate how accounting India legitimise workplaces using exploratory qualitative research methods applied economies worth theoretical framework. Our findings demonstrate senior with assistance professional associations play an important role mobilising organisational resources tackle firms industry.

Language: Английский

Citations

2