Search results

This paper aims to explore the role of storytelling and impression management (IM) through the president’s letter in legitimizing the practices of an electricity company with regard to controversial issues during a period of change.

Drawing on a qualitative case study, this paper examines annual report letters from 1995 to 2013 using a methodological interpretative approach.

By promoting a success story using IM, the presidents give sense to particular actions related with controversial issues and attempt to influence expectations on strategic changes. The findings demonstrate that organizational actors use the flexibility of the president’s letter to tell the story and emphasize its self-laudatory nature. The study highlights that storytelling in these documents can be used to alleviate the tensions created by the inherent contradictions of social structures.

This research is useful for regulatory authorities, users of annual reports and academic researchers, making them attentive of the narratives companies may adopt to protect their legitimacy. The findings shed light on the need to evaluate the credibility of accountability mechanisms and can help stakeholders to develop a more critical view of the president’s letter.

This paper makes a contribution to research on communication issues by expanding literature on accounting and organizational storytelling. By demonstrating how presidents use sensegiving as a means of legitimacy-claiming, this study adds to the literature on legitimating accounts. In doing so, this paper bridges the gap between theories about organizational legitimacy, storytelling and IM. To sum up, the findings serve as an incremental step toward understanding the nature of accountability reporting.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This paper presents the development of personal thermal comfort models for older adults and assesses the models’ performance compared to aggregate approaches. This is necessary as individual thermal preferences can vary widely between older adults, and the use of aggregate thermal comfort models can result in thermal dissatisfaction for a significant number of older occupants. Personalised thermal comfort models hold the promise of a more targeted and accurate approach.

Twenty-eight personal comfort models have been developed, using deep learning and environmental and personal parameters. The data were collected through a nine-month monitoring study of people aged 65 and over in South Australia, who lived independently. Modelling comprised dataset balancing and normalisation, followed by model tuning to test and select the best hyperparameters’ sets. Finally, models were evaluated with an unseen dataset. Accuracy, Cohen’s Kappa Coefficient and Area Under the Receiver Operating Characteristic Curve (AUC) were used to measure models’ performance.

On average, the individualised models present an accuracy of 74%, a Cohen’s Kappa Coefficient of 0.61 and an AUC of 0.83, representing a significant improvement in predictive performance when compared to similar studies and the “Converted” Predicted Mean Vote (PMVc) model.

While current literature on personal comfort models have focussed solely on younger adults and offices, this study explored a methodology for older people and their dwellings. Additionally, it introduced health perception as a predictor of thermal preference – a variable often overseen by architectural sciences and building engineering. The study also provided insights on the use of deep learning for future studies.

The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s.

The study adopts a microhistorical approach involving a detailed examination of actual accounting practices in the Australian home based on 18 sets of surviving household records identified as exemplars and supplemented by other sources which permit their contextualisation and interpretation.

The findings point to considerable variety in the accounting practices pursued by individuals and families. Household accounting in Australia was undertaken by both women and men of the middle and landed classes whose surviving household accounts were generally found to comprise one element of diverse and comprehensive personal record keeping systems. The findings indicate points of convergence and divergence in relation to the contemporary prescriptive literature and practice.

The paper reflects on the implications of the findings for the notion of the household as a unit of consumption as opposed to production, gender differences in accounting practice and financial responsibility, the relationship between changes in the life course and the commencement and cessation of household accounting, and the relationship between domestic accounting practice and social class.

A strong and fast‐cycle innovation system has been developed to counter the ongoing threat of computer viruses within computer systems employing vulnerable operating systems. Generally, however, the innovative applications that develop in response to each generation of computer virus can be seen as a reactive, rather than proactive, critical response. The paper seeks to present a critique of the innovation system that has emerged to combat computer viruses by comparing it with its natural system namesake, the human anti‐viral immune system. It is proposed that the relevance of this analogy extends beyond this case to innovation systems more generally.

This paper discusses the biological theory related to the human body's immune system and how immune systems might be mimicked in the development of security systems and anti‐virus software. The paper then outlines the biomimicry framework that can be used for scoping the development and features of the security systems and software, including the population of the framework segments. The implications of biomimetic approaches in the wider innovation management literature are discussed.

Some commercial security products that are undergoing evolutionary development and current research and development activities are used to augment the biomimetic development framework and explicate its use in practice. The paper has implications for the manner in which the objectives of innovation systems are defined. There is implicit criticism of linear models of innovation, that by their nature ignore the recursive and/or adaptive processes evident in natural systems.

This is the first paper, to the best of the authors' knowledge, that discusses the application of natural systems and biomimetics to broaden the scope of innovation process design, and link its findings back to the wider innovation literature.

There is a relationship between the organizations’ strategic objectives and their corporate communications. The latter is an important feature of organizational performance. Organizational leaders are continuously facing the challenge of communicating their strategic goals to their stakeholders. Very often, they are adopting performance management tools to meet this challenge. Consequently, this chapter explains that the Balanced Scorecard (BSC) can be used to evaluate and measure the firms’ corporate communications and their organizational performance. This tool has been widely recognized by academics and managers as it is capable of aligning organizational strategies (including their missions and visions), strategic indicators (leading and lagging indicators) and stakeholder management. A review of the relevant literature review suggests that many practitioners are becoming strategic in their corporate communications. In this light, this chapter clarifies that the BSC approach can be used to support them in their stakeholder engagement. This contribution is useful for both academics and practitioners as it aligns the corporate communication practices with organizational strategy and performance management in the digital era.

This paper aims to identify the critical issues to be considered by developers and practitioners when embarking on their first green residential retirement project in Australia. With an increasingly ageing population and widespread acceptance of the need for sustainable development in Australia, the demand for green retirement villages is increasing.

In view of the lack of adequate historical data for quantitative analysis, a case study approach is used to examine the successful delivery of green retirement villages. Face-to-face interviews and document analyses were conducted for data collection.

The findings of the study indicate that one of the major obstacles to the provision of affordable green retirement villages is the higher initial costs involved. However, positive aspects were identified, the most significant of which relate to the innovative design of site and floor plans; adoption of thermally efficient building materials; orientation of windows; installation of water harvesting and recycling systems, water conservation fittings and appliances; and waste management during the construction stage. With the adoption of these measures, it is believed that sustainable retirement development can be achieved without significant additional capital costs.

The research findings serve as a guide for developers in decision-making throughout the project life-cycle when introducing green features into the provision of affordable retirement accommodation.

This paper provides insights into the means by which affordable green residential retirement projects for aged people can be successfully completed.

Following the Australian Government's Garnaut Climate Change Review (CCR), the implementation of a joint business and climate change agenda is weighing heavily on the minds of those executives whose firms fit within the Emissions‐Intensive Trade‐Exposed Industry (EITEI) sectors. The purpose of this paper is to analyse and explain the major concerns that confront EITEI firms as the government moves Australia towards a low carbon economy.

The paper adopts an economic regulation perspective that focuses on public and private interests, coupled with the leximancer software package, which was used to analyse submissions made by EITEI firms to the Garnaut CCR.

The authors observed that the impact of costs on business and trade performance, future emissions trading schemes, investment in low emissions technologies, world greenhouse gas production levels in emissions‐intensive industries, and conflicting government policies form the foundations of serious corporate‐level concerns and uncertainties.

The paper highlights that private interests, as expressed in the analysed submissions, intersect with the public interest and need to be addressed seriously.

Suggestions for a cooperative approach to addressing climate change that would involve businesses and governments are also put forward.

The paper utilises an economic regulation perspective to explain a practical issue and has implications for future climate change policy development.

This paper aimed to explore the submissions made to the National Greenhouse and Energy Reporting (NGER) policy paper by corporations and other stakeholders. It also sought to establish whether broader climate change issues were addressed in the context of the submissions.

The agenda‐setting framework was utilised to provide the theoretical perspective for the study. This research applied a combination of concept analysis and mapping, and content analysis, of the submissions using the Leximancer software tool.

The study found a divergence in the responses of corporations and other stakeholders, with the former focusing primarily on the NGER policy paper, while the latter presented significant concerns over carbon pollution and climate change, an issue that was not the primary concern of the policy paper. Moreover, corporations also acknowledged the close link between the NGER process and a future emissions trading scheme, and expressed concerns over the development of a mechanism that would put a price on carbon.

The paper contributes to the limited literature on carbon accounting and reporting in relation to both the local and international context. Moreover, an agenda‐setting perspective provided a suitable lens for understanding the NGER submissions process and its role within the broader climate change policy area in Australia.

Policies are influenced by key players and their familiarity with these policies could lead to successful implementation. The establishment of the NGER legislation was deemed successful, despite concerns raised in the submissions. This was because the policy used corporate reporting as a means of assessing accountability for carbon emissions. This finding has implications for other nations seeking to develop mandatory carbon reporting.

The paper has built further explanatory potential of the agenda‐setting framework, provides direct evidence in relation to stakeholder submissions to prospective environmental legislation, and adds to the use of combination methods that can be utilised for effectively analysing stakeholder submissions on major policy questions and issues.