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Article
Publication date: 1 August 1989

Karel Williams, John Williams and Colin Haslam

The case for stock reduction in manufacturing has been argued byengineers who emphasise the productive benefits. Western managementaccounting does not provide an adequate…

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522

Abstract

The case for stock reduction in manufacturing has been argued by engineers who emphasise the productive benefits. Western management accounting does not provide an adequate indication of the costs of holding stock. This article constructs a framework for identifying and measuring the financial benefits of stock reduction. Within this framework, the financial benefits of stock reduction in Japanese manufacturing in the 1960s are estimated and the productive preconditions for successful stock reduction are identified. The case of British manufacturing where stock levels have not been reduced is considered. Financial savings from stock reduction cannot be realised in Britain because the productive preconditions are not satisfied when output growth is slow and management has poor control over the production process.

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International Journal of Operations & Production Management, vol. 9 no. 8
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 1 March 1998

Julie Froud, Colin Haslam, Sukhdev Johal, Jean Shaoul and Karel Williams

Using the example of capital charging in UK hospitals, this paper shows how new public policy initiatives are justified through forms of persuasion without numbers and can…

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1262

Abstract

Using the example of capital charging in UK hospitals, this paper shows how new public policy initiatives are justified through forms of persuasion without numbers and can be challenged with empirics. A reading of official and academic texts shows how the official problem definition focuses on poor asset utilisation. Hospital accounts are then reworked to show that, although poor asset utilisation was never a major problem, the introduction of capital charges could disrupt service provision. The conclusion is that the operation of NHS hospitals should be understood in terms of distributive conflict, rather than inefficiency. Through practical demonstration, the authors of this article aim to encourage accounting researchers to use numbers to challenge public policy definitions.

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Accounting, Auditing & Accountability Journal, vol. 11 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 October 2000

Julie Froud, Colin Haslam, Sukhdev Johal and Karel Williams

Explains how and why the household should, and could, be an object of analysis for a new social accounting. It shows that the household has been neglected in national…

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3010

Abstract

Explains how and why the household should, and could, be an object of analysis for a new social accounting. It shows that the household has been neglected in national income accounting, which generally tends to represent it as a black box. It also shows how the data from national income accounting can be reworked to demonstrate the importance of the household at macro and meso levels. The reworking shows that 84 per cent of GDP passes through the household just as, at the meso level, there are important differences between households in how they pool, spend and save income.

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Accounting, Auditing & Accountability Journal, vol. 13 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 31 August 2010

S. Lawrence, M. Low and U. Sharma

The purpose of this paper is to understand why a professor of accounting uses the media to expose the failure/shortcomings of the accounting profession. Using Prem Sikka's…

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13605

Abstract

Purpose

The purpose of this paper is to understand why a professor of accounting uses the media to expose the failure/shortcomings of the accounting profession. Using Prem Sikka's writings, the paper argues that accounting communications have become distorted thereby failing to live up to their potential to contribute to the enhancement of social well‐being. The intention is to go beyond the media exposes and appreciate the underlying pursuit of fairness and justice in society.

Design/methodology/approach

The approach taken was journalistic in that it sought lots of direct quotations. Such quotations, both from the professor and the responses of his audience, are available through web sites. A telephone interview was conducted with the professor. The paper attempts to place his work in a social context by providing some personal background information.

Findings

Prem Sikka's media “blogs” bring forth strong reactions. He tends to polarise people. The purpose of his media releases is to generate opposing reactions in the pursuit of an open and democratic process. By focusing on the darker side of accounting practices, Prem Sikka highlights the political aspects of accounting as accounting language that may be considered as a language of fiction. He writes from the perspective of those who least benefit from current practices and against the powerful elites who benefit from current societal arrangements. His media articles have significant potential in facilitating change for best practices in accounting services to society in a manner that truly reflects the “public interest” that accountants as a professional group ascribe to. Whether this is realised depends on how counter accounts and critiques disseminated connect with common sense of people.

Originality/value

The originality is a derivative of Prem Sikka's work. The paper simply tries to understand and explain how Prem Sikka uses the media to hold accountants to account. It illustrates his unique ability to identify and confront the important issues surrounding accounting practice. It adds support to his challenge to accountants to engage with issues of fairness and justice in society. Analysis bringing out accounting's ambiguous and conflict‐enhancing functioning for the socio‐political order has been especially scarce. Such writings of Sikka challenges the status quo of accountants where their charters indicate that they are a professional group that have “public interest” as their key priority but which have been illustrated otherwise by Sikka's media accounts as “dark and secretive practices” that benefit only the privileged few.

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Qualitative Research in Accounting & Management, vol. 7 no. 3
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 18 January 2021

Vera Palea

The purpose of this paper is to discuss whether fair value accounting fits for long-term equity investments, which are considered key to retool economies according to…

Abstract

Purpose

The purpose of this paper is to discuss whether fair value accounting fits for long-term equity investments, which are considered key to retool economies according to sustainability criteria. In doing so, the paper focuses on the European Union and addresses the European Commission’s (2018a) concern that current accounting rules are unfit for achieving the United Nations Sustainable Development goals and the targets of the Paris Agreement on climate change.

Design/methodology/approach

The paper grounds in a wide literature review on the effects of fair value accounting on investors’ asset allocation strategies. By critically integrating literature on the notion of long-term investment with theories and possible accounting approaches, the paper provides implications for a revision of the current measurement system for long-term equity investments.

Findings

The literature review supports the view that fair value accounting has played a role in discouraging equity investments over time, thus leaving economies with poorer risk-sharing and weaker long-term investments. The paper contributes to the debate on alternative measurement systems by suggesting possible solutions in relation to controversies arising from empirical evidence.

Originality/value

Reorienting economies according to sustainability criteria represents an urgent issue which requires prompt and policy-oriented responses. Accordingly, this paper offers insights and guidelines that can help policymakers revise current accounting rules for long-term equity investments in line with sustainable development objectives.

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Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 19 February 2018

Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating…

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5142

Abstract

Purpose

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

Design/methodology/approach

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Findings

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

Research limitations/implications

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

Practical implications

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

Social implications

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

Originality/value

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 14 December 2018

Joanna Tegnerowicz

The aim of this article is an analysis of the links between race and psychotic illness, psychiatric diagnosis and treatment, as well as psychiatric, police and prison…

Abstract

The aim of this article is an analysis of the links between race and psychotic illness, psychiatric diagnosis and treatment, as well as psychiatric, police and prison violence against people with mental health problems. The analysis focuses on Black men who are more frequently diagnosed with schizophrenia and other psychotic disorders and who face more brutal treatment than other people with such diagnoses. We have adopted a multidisciplinary approach which draws insights from psychiatry, psychology, and sociology and challenges the biologistic interpretation of “mental illness.” We take into account the United States and Britain – two countries with large Black minorities and an established tradition of research on these groups. Among the crucial findings of this study are the facts that racial bias and stereotypes heavily influence the way Black men with a diagnosis of psychotic illness are treated by the psychiatric system, police and prison staff, and that the dominant approach to psychosis masks the connections between racism and mental health.

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Inequality, Crime, and Health Among African American Males
Type: Book
ISBN: 978-1-78635-051-0

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Article
Publication date: 1 April 1977

Colin Gill, R.S. Morris and Jack Eaton

There is a substantial literature describing the various methods of job evaluation, all of which are essentially concerned to rank different jobs in a pay hierarchy…

Abstract

There is a substantial literature describing the various methods of job evaluation, all of which are essentially concerned to rank different jobs in a pay hierarchy according to rational criteria. Also, the aims and effectiveness of job evaluation schemes in terms of labour cost containment and as an aid to economic growth have been extensively discussed and evaluated. Moreover, in an era of incomes policies and the relative decline of industrywide bargaining, commentators have explored the feasibility of national job evaluation or alternative procedures for the consolidation of consistent acceptable differentials or ‘relativities’ between different work groups and industries at the level of the economy.

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Personnel Review, vol. 6 no. 4
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 15 June 2015

Sonja Gallhofer, Jim Haslam and Akira Yonekura

The purpose of this paper is to add to efforts to treat the relationship between accounting, democracy and emancipation more seriously, giving recognition to difference in…

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6998

Abstract

Purpose

The purpose of this paper is to add to efforts to treat the relationship between accounting, democracy and emancipation more seriously, giving recognition to difference in this context. To open up space for emancipatory praxis vis-à-vis accounting, the authors articulate a delineation of accounting as a differentiated universal and emphasise the significance of an appreciation of accounting as contextually situated. The authors outline implications of a reading of new pragmatism for emancipatory praxis in relation to accounting that takes democracy and difference seriously.

Design/methodology/approach

Critical and analytical argument reflecting upon previous literature in the humanities and social sciences (e.g. Laclau and Mouffe, 2001) and in accounting (e.g. Gallhofer and Haslam, 2003; Bebbington et al., 2007; Brown, 2009, 2010; Blackburn et al., 2014; Brown and Dillard, 2013a, b; Dillard and Yuthas, 2013) to consider further accounting’s alignment to an emancipatory praxis taking democracy and difference seriously.

Findings

A vision and framing of emancipatory praxis vis-à-vis accounting is put forward as a contribution that the authors hope stimulates further discussion.

Originality/value

The authors extend and bolster previous literature seeking to align accounting and emancipation through further reflection upon new pragmatist perspectives on democracy and difference. In the articulations and emphases here, the authors make some particular contributions including notably the following. The accounting delineation, which includes appreciation of accounting as a differentiated universal, and a considered approach to appreciation of accounting as contextually situated help to open up further space for praxis vis-à-vis accounting. The authors offer a general outline of accounting’s positioning vis-à-vis a reading of a new pragmatist perspective on emancipatory praxis. The authors articulate the perspective in terms of key principles of design for emancipatory praxis vis-à-vis accounting: take seriously an accounting delineation freeing accounting from unnecessary constraints; engage with all accountings in accord with a principle of prioritisation; engage with accounting in a way appreciative of its properties, dimensions and contextual situatedness; engage more generally in a new pragmatist praxis. This adds support to and extends prior literature. The authors elaborate in this context how appreciation of a new pragmatist continuum thinking that helps to highlight and bring out emancipatory and repressive dimensions of accounting can properly inform interaction with existing as well as new envisaged accountings, including what the authors term here “official” accountings.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 9 December 2019

Shannon Sales, Monica Galloway Burke and Colin Cannonier

This paper aims to examine women leaders from diverse career backgrounds and ethnicities to discover their perspectives of their leadership roles and empowerment to…

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1105

Abstract

Purpose

This paper aims to examine women leaders from diverse career backgrounds and ethnicities to discover their perspectives of their leadership roles and empowerment to determine similarities and differences among them, focusing on the perspectives of African American women.

Design/methodology/approach

The review process began with a comprehensive review of African American women in history in the context of leadership and empowerment. Next, a Q-sort methodology was used as a semi-qualitative approach for women leaders to rank words of empowerment and facilitate discussions among these women. The Q methodology is known for exploring issues that are correlated with individuals who are influenced with personal feelings and opinions.

Findings

The paper concludes that perceptions of leadership roles differ among the African American women leaders when compared to other ethnicities. The results support the idea that women from diverse ethnic backgrounds have different experiences in the workplace, and these experiences influence how they identify factors they perceive as beneficial to them in terms of their perspectives on leadership and empowerment. Several themes emerged for African American women leaders including being overlooked, marginalized, undervalued and unappreciated in their professions as leaders due to their dual minority status. As it is now as it was in the past, such barriers can deter or stop progression for African American women leaders.

Originality/value

The history of African American women in leadership roles is scantily recognized or not recognized at all. This paper highlights leadership roles and barriers for African American women currently in leadership roles in contrast to other women. The issues they face are still similar to those faced by African American women in earlier decades in spite of increased career mobility. A relatively understudied topic in leadership and management history in general, this paper provides a unique lens from which to build awareness about the leadership roles and empowerment of African American women and to effect needed change.

Details

Journal of Management History, vol. 26 no. 3
Type: Research Article
ISSN: 1751-1348

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