US imperialism in action

Cooper, Christine; Catchpowle, Lesley

doi:10.1016/j.cpa.2008.12.003

Cited by 22 publications

(2 citation statements)

References 30 publications

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“…This research aims to understand the impact of Covid-19 on the working approach of accountants, by adopting contingency theory to explain the contingent effects on accountants' work. Accounting for suffering has been treated by several studies on humanitarian catastrophes, such as slavery (Oldroyd et al, 2008), the Scottish Highland Clearances (Walker, 2003), the Great Irish Famine occurred (O'Regan, 2010), the Holocaust (Funnel, 1998), the War in Vietnam (Chwastiak, 2006), the War in Iraq and the establishment of the Provisional Coalition Authority (Chwastiak, 2008, Cooper andCatchpowle, 2009). Barro et al (2020) compare Covid-19 andthe Spanish Flu (1918-1920), stating that the mortality and economic effects of Covid-19 can be derived from the world's experience with the Great Influenza Pandemic.…”

Section: Introductionmentioning

confidence: 99%

The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects

Carungu

Pietra

Molinari

2021

AAAJ

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PurposeThe purpose of this paper is to investigate how a humanitarian disaster as coronavirus disease 2019 (COVID-19) shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of accountants. The study aims to discover the contingent effects, based on the contingency theory, on accountants' work due to a disaster like COVID-19.Design/methodology/approachThis is a qualitative study with an action research approach. The research relies on semi-structured interviews and the active participation of a co-author in a professional organisation under investigation. Data collected are analysed using thematic analysis through an inductive interpretative approach.FindingsThe contingent shock embodies both a reactive and adaptive approach in the accountants' professional work. From a theoretical perspective, this study identifies nine contingent phases related to shock. The accountants' experience helps to understand how the COVID-19 pandemic contingently shapes the working approach of accountants with both short- and long-term organisational implications.Originality/valueBased on the literature survey, this is the first study to adopt an action research approach to engage with the complex dynamics involved in the social context of COVID-19 by discovering the effective actions, reactions, changes and solutions to problems experienced by professional accountants. This approach helps to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting to address the global COVID-19 crisis, its impacts and opportunities for future research.

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Section: Introductionmentioning

confidence: 99%

The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects

Carungu

Pietra

Molinari

2021

AAAJ

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“…Such decision seemed to challenge the US goals in the Middle East. Soon after, in 2003, the US invaded Iraq under what is now commonly understood to be the false pretence of the presence of “weapons of mass destruction” (Cooper and Catchpowle, 2009; Klein, 2008). This is known as the Second Gulf War.…”

Section: Introductionmentioning

confidence: 99%

Interrogating the environmental accountability of foreign oil and gas companies in Basra, Iraq: a stakeholder theory perspective

Morrison

Alshamari²,

Finau³

2023

MEDAR

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Purpose This paper aims to interrogate the accountabilities of the foreign companies which have directly invested in the Iraqi oil and gas industry. Design/methodology/approach Using both qualitative and quantitative methodologies, the authors first map the stakeholder accountabilities (qualitative) of foreign oil and gas companies and second, the authors seek to demonstrate quantitatively – through structural break tests and publicly available sustainability reports – whether these companies have accounted for their environmental and social impacts both to Iraqi people and to the global community. Findings The authors find that the Western democratic values embedded in stakeholder theory, in terms of sustainability, do not hold the same meaning in cultural contexts where conceptions and application of Western democratic values are deeply problematic. This paper identifies a crucial problem in the global oil supply chain and problematises the application of traditional theoretical approaches in the context of the Iraqi oil and gas industry. Practical implications Implications of this study include the refocus of attention onto the local and global environmental impacts of the Iraqi oil and gas industry by foreign direct investments. Such a refocus highlights the reasons and ways that decision makers should accommodate these less salient stakeholders. Originality/value The primary contribution is the critique of the lack of environmental accountability of foreign direct investment companies in the Iraqi oil and gas industry. The authors also make theoretical and methodological contributions via the problematisation of the cultural bias inherent in traditional stakeholder theories, and by introducing a quantitative method to evaluate the accountabilities of companies.

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Collision: The Dark Knight and Avatar’s Eulogies to Liberal Internationalist Failure

Cobb

2020

American Cinema and Cultural Diplomacy

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US imperialism in action

Cited by 22 publications

References 30 publications

The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects

The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects

Interrogating the environmental accountability of foreign oil and gas companies in Basra, Iraq: a stakeholder theory perspective

Collision: The Dark Knight and Avatar’s Eulogies to Liberal Internationalist Failure

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