Intrinsic Sustainable Development

Birkin, Frank; Polesie, Thomas

doi:10.1142/9789814365017

Cited by 2 publications

(2 citation statements)

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“…Hart [4] presented the way in which the main challenges for rapid global urbanization have been aligning business, the earth, and humanity. Birkin and Polesie [5] noted that it must be based not only on producing an economic impact, but also on adopting behaviors' and practices that are socially and environmentally robust. Today, the greatest challenge for cities, urban areas and the global environment lies not only in reducing global warming, pollution and emissions levels, but also in improving the quality of life for citizens [6].…”

Section: Introductionmentioning

confidence: 99%

Service quality of the urban public transport companies and sustainable city logistics

et al. 2020

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AbstractThe issue of sustainable city logistics has steadily been developed over the last decades. Urban public transport companies can make a significant contribution to the concept of sustainable city logistics. The customers’ perception and satisfaction regarding urban public transport companies can be associated with the increased use of their services. The preference for urban public transport reduces the use of individual car transport, which is linked to the environmental pillar of sustainability. For the customers, the level of the provided service is very important. The article is focused on the evaluation of the outcomes from the primary research concerning the service quality performed by the urban public transport companies in the Hradec-Pardubice residential agglomeration. The goal lies in identifying gaps in service quality. The method used in this article is representative primary research. The primary research was carried out in the form of structured personal interviews with a representative sample of respondents. Selected statistical methods were used to evaluate the data. The results are discussed in the context of published research studies. Research in this article found that respondents are more satisfied with the quality of services performed by the urban public transport companies, but the perception of individual service quality factors varies from one user group to another. The research also confirms a different perceptions regarding customer care and comfort by different age groups of respondents. The article implies that public transport companies should pay attention to setting fare prices for different groups of passengers.

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Section: Introductionmentioning

confidence: 99%

Service quality of the urban public transport companies and sustainable city logistics

et al. 2020

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“…Birkin et al (1997) see the self-protection and reproduction of accounting as part of a fundamental problem. Unless the core of accounting can be adjusted and significantly changed, it will be unable to embrace the demands of sustainability and be unable to adapt and survive in this new sustainability-orientated world (Birkin and Polesie, 2012, Ch8).…”

Section: Autopoiesis Accounting and Lawrence Et Almentioning

confidence: 99%

Accounting, identity, autopoiesis + sustainability

Khan

Gray

2016

MEDAR

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Purpose This paper is prompted by an analysis of accounting and accounting education by Lawrence et al. (2013) in this journal. In that paper, the authors use the theory of autopoiesis to articulate and explore, what they argue is, an inappropriate conservatism in accounting. This aims to develop the insights offered by Lawrence et al., to advance the understanding of autopoiesis and to use the insights from the theory of autopoiesis to try and confront (what we see as) the resistance shown in business and accounting to the possibilities of a more substantive sustainability agenda. Design/methodology/approach The essay takes its departure point as the paper by Lawrence et al. and uses the theory of autopoiesis as a metaphorical lens through which to re-examine accounting, business and educational practice with respect to sustainability. Findings This paper depart somewhat from Lawrence et al.’s arguments and inferences but broadly supports their contentions that accounting and accounting education are autopoietic. Some advances are offered to the theory and some issues for future research are briefly speculated upon. The analysis succeeds in highlighting that the accounting, business and educational systems may well be protecting their “cores” but are doing so by ignoring crucial and life-threatening information. In autopoietic terms, the sub-systems are behaving as closed systems that are causing self-harm and are being psychopathic. It is speculate that accounting educators may be, themselves, acting as autopoietic persons. Research limitations/implications The essay, in identifying some of the empirical weaknesses inherent in the theory of autopoiesis in a social science context, suggests that the persuasiveness or otherwise of the theory will probably lie in the extent to which a reader finds the heuristic plausible and not in any easily testable propositions. The implications, if this limitation is accepted, are, broadly, that accounting and accounting education are acting psychopathically in the face of (arguably) life-threatening data. Practical Implications There are extensive implications for research and policy but only those for education are explored here. Social Implications If the analysis is persuasive, the implication for engagement with the exigencies of sustainability is profound and disturbing. Originality/value The paper has two primary purposes: to challenge and develop debate around Lawrence et al.’s arguments and to use autopoiesis as one explanation for the inertia around sustainability, business and accounting. The paper extends the theory of autopoiesis as articulated in accounting to embrace both the issue of nesting systems and the autopoietic person. The combination of these contributions is combined with Lawrence et al., in offering a substantive challenge to accounting educators: albeit a substantively different one than those authors offered. It is these matters of difference that ultimately challenge the authors’ roles as educators, researchers and accountants.

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Intrinsic Sustainable Development

Cited by 2 publications

References 0 publications

Service quality of the urban public transport companies and sustainable city logistics

Service quality of the urban public transport companies and sustainable city logistics

Accounting, identity, autopoiesis + sustainability

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