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Historically, the school effectiveness and improvement movement has focussed its attention on “within school” factors associated with effectiveness and improvement and on the individual school as the primary unit of analysis for improvement and scrutiny purposes. More recently, research has focussed on school-to-school collaboration and engagement with a broader range of services and providers has highlighted the need for more adaptive and nuanced forms of collaboration and partnership. The purpose of this paper is to explore this complex landscape from the perspective of educational reform of the middle tier in Scotland.

This paper draws on perspectives associated with socio-cultural theory, its application to public service settings and insights gained from research and evaluation outcomes over a five-year period.

This paper focusses on the establishment of Regional Improvement Collaboratives in Scotland; an example of an attempt to generate system-wide change and a shift from the hierarchical cultures characterised by bureaucratic organisations to more egalitarian cultures characterised by mutualistic, laterally networked organisations. It highlights the importance of structure and cultural change, identity and agency, leadership capacity, outward perspectives, primacy of learning and teaching and variations and complexities in creating a more networked and collaborative education system. It offers cautions concerning potential unintended consequences in the quest to develop a “self-improving” or “learning system”.

This paper highlights the importance of maintaining and building social cohesion between different stakeholders within educational systems in order to support the implementation of educational reform.

This is the first documentation and reflective analysis for an ambitious reform agenda for the middle tier in Scotland. Its value lies in the lessons and considerations it offers to other systems embarking on reforms that endeavour to build more cohesive and agile education systems, without opening them up to neo-liberal approaches to education.

The purpose of this article is to explore the relationship between the COVID-19 pandemic and the potential to use this challenging global context as an opportunity to build back better and more equitable educations systems.

The approach taken involves drawing on the emerging literature to explore the relationship between COVID-19 and educational equity.

The analysis undertaken involves the presentation of a typology framed by the quality of educational offer and the opportunity for engagement in the offer accompanied by four reflective questions for further consideration.

The analysis presented here underpins the presentation of a heuristic typology designed to stimulate exploration and discussion relating to building back better, more equitable education systems after the COVID-19 pandemic.

The purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the Netherlands and Portugal).

Costing practices in seven countries were analysed via questionnaires, interviews and relevant published material.

Although clinical costing is intended to support a similar range of purposes, countries display considerable diversity in their approaches to costing in terms of the level of detail contained in regulatory guidance and the percentage of providers subject to such guidance for tariff setting. Guidance in all countries involves a mix of costing methods.

The authors propose a two-dimensional Materiality and Quality Score (2D MAQS) of costing systems that can support the complex trade-offs in managing the quality of cost information at both policy and provider level, and between financial and clinical concerns.

The authors explore the trade-offs between different dimensions of the quality (accuracy, decision relevance and standardization) and the cost of collecting and analysing cost information for disparate purposes.

This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can support rather than distort the quality of the research.

We draw upon literature on serendipity to develop a framework for engaging with the positive and negative potentials of systems of governance. We ground our analysis in discussion of participation in the field comprising two parts: first, the examination of our own activities and second, the accounts of participation found in two career-autobiographical interviews with emeritus professors of management accounting from Japan.

We highlight the potential for a productive tension between two contrasting perspectives that researchers might take on governance of their activity. A contractual perspective sees the value of targets and detailed pre-planning. A reflexive perspective sees the value of exploring the unexpected and considering many alternatives. We offer a framework for considering serendipity and the conditions that facilitate serendipity to help researchers maintain a productive tension between these perspectives.

We build upon retrospective accounts of two successful individuals whose careers evolved in a specific context. The intention is not to set out what might be generally achievable in a research career, nor to propose specific lines of action or planning in relation to specific systems of governance, since these vary across countries and over time. Rather, the paper draws on these materials to illuminate the more general challenge of preparing for serendipity in a way that goes beyond simple opportunism.

We analyse how researchers' mindfulness of serendipity and the nature of contexts that facilitate serendipity can encourage a productive tension between contractual and reflexive perspectives on governance of academic activity.

The purpose of this paper is to examine the organizational construction of profit at the responsibility-centre level, how underlying cost calculations are challenged, and the role of accountants therein.

This paper analyses profit calculation in a public social housing organization that experienced New Public Management (NPM). Participant observations, archives and interviews inform the study over three years, enabling access to day-to-day practices.

This study examines a trial of strength that revisited long-existing profitability and cost calculations. Accountants held competing views of how to treat labour costs. Some were anti-programme during a trial of incompatibility, while others were programme defenders. The authors also provide evidence of the stability of an established network and its resistance to the claims of an adversary spokesperson in a trial of strength. The concept of trial of incompatibility proved helpful in showing how the actor networks within OMEGA played out the tension between profit orientation and the social mission of offering affordable dwellings.

The paper provides rare qualitative data on the significant and complex role of calculative costing choices in determining intra-organizational profitability and its interference with the inherent social mission of the organization.

The authors suggest that profitability calculations are influenced not only by economic context but also by different views of organizational actors regarding how to calculate profit. These calculations would benefit from a more detailed and explicit documentation of reasons for choices made, given the potential for different and, in principle, equally valid approaches. The authors provide further evidence of the complexity of the public social housing sector.

This research points to a departure from the mission of public social housing in the face of NPM reforms and further questions the compatibility of a profit orientation with the provision of affordable dwellings.

The findings show intra-accounting variation regarding a specific element of profit calculation (labour costs) relating to the organization’s wider mission and status.

The purpose of this paper is twofold, first, it is to reflect on the development of professional capital in a three-year collaborative school improvement initiative that used collaborative inquiry within, between and beyond schools in an attempt to close the gap in outcomes for students from less well-off backgrounds and their wealthier counter parts. Second, this paper will reflect more broadly on the initiative as a whole.

This research and development initiative involved the research team working in a nested setting as second-order action researchers, consultants and critical friends with a range of actors across the system. The findings are based on mixed methods data collected from eight case study school partnerships. The partnerships involved over 50 schools across 14 school districts in Scotland. Social network analysis was also used in one of the school districts to map and quantify professional relationships across schools.

Over time, relationships within the partnerships developed and deepened. This occurred within individual schools, across schools within the partnerships and beyond the school partnerships. At the same time as these networks expanded, participants reported increases in human, social and decisional capital, not only among teachers, but also among other stakeholders. In addition, through their collaborative inquiries schools reported increased evidence of impact on positive outcomes for disadvantaged students.

The professional capital of individuals and organisations across and beyond schools is demonstrated as an important consideration in the pursuit of both quality and equity in education.

The purpose of this paper is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential”, a paper by Juhani Vaivio.

The approach takes the form of a critical reading of Vaivio's paper.

The paper emphasises the role of other groups interested in the practice and study of management accounting. Whilst frequently an individual activity, the research can be stronger through an awareness, at all stages, of how one's interests might engage with the interests of others – not in a quest for uniformity, but rather for mutual learning.

The paper offers a unifying theme for approaching and understanding the wide‐ranging issues raised by Vaivio.

November 9, 1972 Master and Servant — Redundancy — “Dismissal” — Employees taken to and from work free of charge — Transport discontinued by employers because uneconomical — Employees' notice — No evidence diminished requirements of work — Whether proper test to consider future availability of work if transport continued — Redundancy Payments Act, 1965 (c.62),s.l(2). Industrial Court — Judicial precedent — Whether decisions of Divisional Court binding — Whether Industrial Court bound by own decisions.

This research seeks to identify and apply techniques that can be used in a supply chain context to diagnose the causes of variability in delivery lead time.

A literature review was conducted and a number of quality management (QM), techniques were selected as candidates for diagnosing delivery time variability. A case study of the application of these techniques is provided on the UK‐based defence supply chain that supported UK operations in the Iraq war of 2003.

Candidate QM techniques for diagnosing delivery time variability were identified, namely: Process Chart; Histogram; Failure Mode and Effect Analysis; and Cause and Effect Analysis. These techniques were successful in enabling the diagnosis of the causes of delivery time variability in the context of the case study investigated.

The work illustrates how QM techniques can be employed to address issues with supply chains, not least with regard to the important problem of variability in delivery leadtime. In practice, this highlights benefits that result to practitioners in order to improve the performance of operations in a dynamic setting, such as the defence supply chain studied here.

This work has value in presenting the findings of an in‐depth case study on the application of QM techniques in a multi‐echelon supply chain setting. It is also original in employing the FMEA technique together with an end‐customer perspective to assess the effect of failure modes in operations across a supply chain. FMEA also provided the means to examine supply chain risk, thus providing a research instrument for deploying risk as a lens. The application of QM techniques in this novel setting provides support for their application beyond the conventional setting of internal operations.