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This article uses a 22‐industry breakdown of the UK manufacturing sector to examine the effects on employment of various changes in the structure, but not the overall level, of exports, imports, and trade balances within an input‐output framework. The analyses reported relate to greater specialisation in trade, faster structural adjustment and import substitution. The results show both the industrial pattern and overall net effect of employment changes and the distinction is made between the direct employment consequences of changes in the trade balances of the industries concerned and induced employment changes via derived demands for intermediate inputs.

Effective information management can help real estate operators improve asset performance during use, reducing environmental impact. The purpose of this exploratory study is to identify and prioritise key drivers, challenges and opportunities relating to information management, from the point of view of a diverse cohort of facilities practitioners, with the aim of guiding future research direction and contributing to a comprehensive domain understanding.

Nine interviews are conducted across a broad sample of real estate sectors, the respondents including six facility managers and three data managers. A thematic analysis results in the identification and ranking in terms of importance of 44 emergent themes. These themes are then grouped into abstracted categories for analysis and synthesis.

This study indicates that systemic rather than technical issues are the greatest barrier to effective information management for facilities practitioners, the interviews providing examples of practical measures which address these challenges, promoting lifecycle thinking. Alignment is also found between the facilities and data management cohorts regarding lifecycle thinking towards both physical assets and information.

This study provides direction for future developments in the facilities sector, suggesting the pursuit to address systemic issues as being both worthwhile and feasible.

The novelty of this study is the ranking and synthesis of practitioner priorities with regard to high-level information management issues which is lacking in the literature, with a focus to-date on case-specific technical integration.

In construction projects, underpayments can be recognised as one of the significant drawbacks that impact the success of a project. Research into underpayments is considered ambiguous and provides a limited reflection of the issue, which makes it complicated to trace how it originates in the first place. This study aims to examine the causes that lead to underpayments and develop a holistic synthesis of underpayments for subcontractors in the lifecycle of a construction project.

An open-ended and closed-ended questionnaire was used to collect the data using purposeful sampling with 28 construction stakeholders who ranged from main contractors, subcontractors and others (Small medium enterprises SMEs, Consultancies, Clients etc.). Data collected was analysed to trace drivers and the impact of underpayment and suggested mitigation strategies to be identified whilst viewing the perspectives of a main contractor and subcontractor.

The findings show that the most prominent driver for underpayments is variation disputes followed by cash flow. The research also suggests mitigation strategies such as collaborative working, more robust budget control and early identification of risks as potential remedies to overcome the underpayment issue. The research concludes with a framework that elicits the complexity underlying underpayments for subcontractors in construction projects.

The research evolves the understanding that underpayment is a complex phenomenon, relying heavily on the data/information exchange mechanism between the main contractor and subcontractors. This research provokes the need to understand underpayment further so it can be mitigated.

The purpose of this paper is to explore how localized (organization-level) actors of policy initiatives that are inspired by neoliberal ideologies use management accounting and control practices. Specifically, it addresses the operational stages of a case study Private Finance Initiative (PFI) contract within the United Kingdom's (UK's) transport sector of roads for embedding government objectives in the underlying project road.

This paper adopts Dean's (2010) analytics of government to unpack the accounting-based control practices within the case study contract in order to articulate how, at the micro level, the government's objective of improving road-users' safety is enacted, modified and maintained through such regimes.

Drawing on a content-based analysis of UK government PFI policy and extensive case study-specific documents, together with interviews and observations, this research provides theoretical insights about how control practices, at a distance without direct intervention, function as forms of power for government for shaping the performance of the PFI contractor. The authors find that the public sector's accounting control regimes in the case study project have a constraining effect on “real partnership working” between the government and private contractors and on the private sector's incentive to innovate.

By analyzing a single road case study PFI contract, the findings may not be generalizable.

This paper provides significant theoretically informed insights about how public service delivery that is outsourced to private contractors is controlled by government at a distance within complex organizational arrangements (e.g. PFI).

The study aimed to explore the effect of second year business students engaging in counterfactual reasoning on their unrealistic optimism regarding attainment on an employability module.

Using an experimental design, the study compared the module performance of those who generated reasons why they would and would not achieve a series of specific grades. A control group who did not generate any reasons also took part.

Students who generated reasons why they would not achieve a good grade were less likely to be unrealistically optimistic and more likely to attain a good grade on their assessment.

This is a small sample of students from one form of programme, so replication with a greater sample drawn from other programmes would increase reliability.

The results suggest an easily applied and practical way of engaging students in employability modules to support their development of a range of capitals.

The findings are considered in relation to the theory of possible selves, the value for students, particularly widening participation of students, of improved engagement with employability modules and the possibility of applying this technique in wider educational settings.

This paper extends Hoch’s (1985) original study by considering the use of counterfactual reasoning for assessment performance and offering a an easy-to-apply tool for module leaders to support student attainment in employability development modules.

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

This chapter attempts to reinvigorate scholarly interest in executive scanning by outlining a model to guide future research on executive search within the context of international strategy. Executive scanning has received considerable empirical attention but only limited theoretical attention. Most of this research has studied scanning as the receipt rather than the search for information. Based on the application of learning theory, we outline a model advancing two broad categories of executive search exploitative and explorative, consisting of six specific search behaviors. We advance search as integral to managerial decisions relating to the various aspects of internationalization, notably choice of location, corporate strategy, and mode of entry. The implications for future research are presented.

The purpose of this paper is to explore accountability from the perspective of charity donors.

The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses document content analysis and questionnaire surveys) as a basis for better appreciating donor engagement.

This research offers evidence that while donors are viewed as the key stakeholder to whom a charity should be accountable, the relevance of the information commonly disclosed in formal charity communications is questionable. This is viewed as significant in terms of small dependent donors, although less critical in the case of non-dependent large donors who have power to demand individualised information. However, although all donors do not particularly engage with these formal communications, they are viewed by them as having significance and their production and publication serves as an important legitimising tool in the sector (enhancing trust and reputation).

This research is based on semi-structured interviews with individual small donors and large institutional donors to large UK charities and therefore any generalising of the conclusions beyond large charities, and beyond the UK, should be undertaken with care. In addition, it focuses solely on the perceptions of donors, and other stakeholder groups are also important in this process.

Despite the widespread acceptance that charities have a duty to discharge accountability to their stakeholders, there is limited knowledge of their information needs and whether the performance information currently being disclosed fulfils them. This study provides a unique insight into the perspective of a key stakeholder group (donors) with respect to accountability.