30988 research outputs found
Sort by
"No eihän tätä työtä arvosta kukaan"-Taaperoiden varhaiskasvatussuunnitelmia ja varhaiskasvatusta kuvaavia diskursseja.
No full textThe role of the interest in technology use in blurring the lines between accountability for sustainability performance and for financial performance
No full textPurpose
Technology may assist in improving accountability for sustainability performance, but not always. In order to increase understanding of this issue, this paper aims to look at the combined socially constructed effects of an interest in technology use on both accountability for sustainability performance and accountability for financial performance, which have often been seen as opposites.
Design/methodology/approach
The authors study a case company in the construction industry. Interviews and archival data from both company employees and stakeholders have been used in this in-depth social constructionist study.
Findings
An interest in technology use was socially constructed here to result in the blurring of the lines between accountability for sustainability performance and accountability for financial performance. The measure of the energy efficiency of technologies was not always constructed to measure sustainability performance from a stakeholder point of view but to result in a one-eyed focus on costs and in an enthusiasm for building novel buildings. On the other hand, cost savings due to technology use or sometimes due to the avoidance of this use, representing the financial performance, were surprisingly constructed as a potential sustainability-oriented measure. Stakeholders also constructed other measures, such as a measure for building conservation, as encouraging sustainability.
Social implications
Accountability, measurement and reporting were restricted by the means specified, here technology. Moreover, blurring of the lines between different accountabilities may complicate the assessment of accountability discharge.
Originality/value
Earlier research has warned against failures in technology implementations, while the authors show how apparently well-functioning technologies may also present problems for accountability performance from the stakeholder point of view in terms of accounting measurement and reporting. Here the energy efficiency measure in particular emerged as relevant
Typical Western diet in APP/PS1 mice lowers brain galectin-3 expression and changes the structure of amyloid deposits
No full text
