Publications Database

Welcome to the new Schulich Peer-Reviewed Publication Database!

The database is currently in beta-testing and will be updated with more features as time goes on. In the meantime, stakeholders are free to explore our faculty’s numerous works. The left-hand panel affords the ability to search by the following:

  • Faculty Member’s Name;
  • Area of Expertise;
  • Whether the Publication is Open-Access (free for public download);
  • Journal Name; and
  • Date Range.

At present, the database covers publications from 2012 to 2020, but will extend further back in the future. In addition to listing publications, the database includes two types of impact metrics: Altmetrics and Plum. The database will be updated annually with most recent publications from our faculty.

If you have any questions or input, please don’t hesitate to get in touch.

 

Search Results

Kate Ruff, Pier-Luc Nappert, Cameron Graham (2023). "Impact Valuations in Social Finance: Emic and Polyvocal Stakeholder Accounts", Accounting, Auditing & Accountability Journal, 36(1), 295-322.

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Abstract

Purpose

This paper aims to understand how social finance and impact measurement experts include stakeholders' voices in valuations of social and environmental impact.

Design/methodology/approach

The paper used the content analysis of an online discussion forum where experts discussed impact valuation approaches.

Findings

Many experts seek impact valuations that take into account the experiences of those whose lives are most affected. Ideally, these accounts need to be emic to (in the language of) those stakeholders, and polyvocal (representing many different stakeholders' voices). However, these experts also seek to effect systemic change by encouraging mainstream financial markets to use social and environmental valuations in their decision-making. These experts consider full plurality too complex to be useable by financial markets, so the experts argue in favor of etic valuations (stated in the language of investors), to appeal to mainstream finance, while endeavoring nonetheless to represent multiple stakeholders' voices. The authors identify two discursive strategies used to resolve this tension: effacing of differences between diverse stakeholders, and overstating the universality of money as a common language.

Social implications

The terms emic and polyvocal provide experts with nuanced ways to understand “stakeholder voice.” The authors hope these nuances inspire new insights and strategies and help the community with their goal of bridging to mainstream finance.

Originality/value

The paper presents a theoretical framework for describing plurality in impact valuations and examines the challenges of bridging from social finance, which seeks to give voice and representation to those whose lives are most affected, to mainstream finance.

Tekathen, M. (2023). "Balancing Emic-Etic Tensions in the Field-, Head-, and Text-Work of Ethnographic Management Accounting Research", Journal of Management Accounting Research, 35(1), 23-47.

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Abstract Ethnographers must balance the tensions between the emic and etic dimensions of research. For example, they must simultaneously become an emic insider of the group studied, while at the same time retain their analytical distance to remain an etic outsider. This article discusses how these tensions manifest in head-, field-, and text-work by reviewing 52 self-declared management accounting ethnographies published between 1997 and 2017. The review shows that there is an (over-)emphasis on a realist tale-telling approach, in which the author’s voice is almost always effaced as tale-tellers detach themselves from the tales being told. As alternatives, we highlight confessional and impressionist tale-telling approaches. Although all three approaches offer advantages for addressing the emic-etic balance, they also all involve sacrifices. Thus, we urge researchers to give deeper consideration to text-work choices in management accounting ethnographies