Search results1 – 10 of 13
Considers the implications of the APIRA 1998 conference for accounting research. Research of all kinds should lead eventually to better practice and be useful. The data…
Considers the implications of the APIRA 1998 conference for accounting research. Research of all kinds should lead eventually to better practice and be useful. The data bank of study should provide guidance in addressing accounting problems, therefore the data bank needs some structure and order to be useful. Needs to be thought given and work undertaken to structure the knowledge into high, middle and low range theories into a hierarchical and generalised theory of accounting that is functional.
A methodology was developed to measure cost of quality failures in two major road projects, largely based upon a work‐shadowing method. Shows how the initial data were…
A methodology was developed to measure cost of quality failures in two major road projects, largely based upon a work‐shadowing method. Shows how the initial data were collected and categorised into definable groups and how the costs were estimated for each of these categories. The findings suggest that, if the projects examined are typical, the cost of failures may be a significant percentage of total costs, and that conventional means of identifying them may not be reliable. Moreover, the costs will not be easy to eradicate without widespread changes in attitudes and norms of behaviour within the industry and improved managerial co‐ordination of activities throughout the supply chain.
A classic paper on the development of governmental financial control systems argues that such developments occur within the framework of a three‐stage model of evolution…
A classic paper on the development of governmental financial control systems argues that such developments occur within the framework of a three‐stage model of evolution. This paper examines the validity of Dean’s model of evolution and argues that the model represents such a general level of historical description that a much more comprehensive examination of historical and current context is required if the past development of current systems and the design of future changes in those systems are to be properly understood. Evidence to support this claim is provided in the form of summary evidence based on an exhaustive inquiry into changes in both the UK and Nigerian governmental financial control systems over the last 35 years. This leads to suggestions that a model based on evolution and experimentation in response to contextual changes offers a better route to future research and improved practice.
Restates the case for accounting and management research from a grounded theory perspective, and advocates its informed and more frequent application. Examines the…
Restates the case for accounting and management research from a grounded theory perspective, and advocates its informed and more frequent application. Examines the intellectual foundations and key tenets of grounded theory in the context of researchers’ theoretical assumptions and methodological characteristics, discussed in relation to Laughlin’s (1995) classification schema. Pays particular attention to grounded theory assumptions and methods in relation to other interpretive paradigms such as symbolic interactionism, ethnomethodology and hermeneutics. Describes the basic principles and methods of grounded theory research, and presents potential applications to the accounting and management research arenas. Argues that rigorous grounded theory research can offer the accounting and management literatures unique understandings that provide additional perspectives to those already being offered by major schools of thought, and discusses implications of grounded theory for informing contemporary professional practice.
The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international…
The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.
The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.
The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.
The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.
The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.
What follows is a series of reports by leading scholars on the very successful Second Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference held at the…
What follows is a series of reports by leading scholars on the very successful Second Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference held at the Osaka City University, Japan, 4‐6 August, 1998. This conference was held in association with Accounting, Auditing > Accountability Journal (AAAJ) and followed on from the inaugural APIRA network conference held in Sydney in 1995
Defines critical accounting in the context of the 1998 APIRA conference. Discusses papers presented at the conference which extend the debate in this area – theory and…
Defines critical accounting in the context of the 1998 APIRA conference. Discusses papers presented at the conference which extend the debate in this area – theory and methodology; societal dimensions; organizational dimensions; and, engagement, evaluation and change.
This paper delves into the mechanism of the contingency framework for foreign entry mode decisions and identifies two essential tasks that jointly determine the outcome of…
This paper delves into the mechanism of the contingency framework for foreign entry mode decisions and identifies two essential tasks that jointly determine the outcome of the entry mode decision. It then recognizes a critical weakness in previous research pertaining to the comparison of entry modes along a key decision criterion, the degree of control. Existing studies generally treat equity involvement as the only source of entrant control, while largely ignoring non‐equity sources of control (i.e., bargaining power and trust). Non‐equity sources of control, when underutilized, amount to missed opportunities, increased resource commitments, and heightened risk exposures in foreign markets. Drawing from a pluralism perspective in transaction and relationship governance, the author presents a more integrative method for the ranking of entry modes along the degree of control. The central message is that companies entering foreign markets should make an earnest effort to identify trust and bargaining power situations and fully utilize their control potential in making entry mode decisions.
The Ministry of Health have issued a Circular (No. 2198, November 25th, 1940) reminding local authorities of the measures which can usually be taken to protect the public against the spread of the diseases commonly conveyed by food, i.e., diseases of the enteric group (typhoid and paratyphoid fevers), dysentery, food poisoning and intestinal parasitism. The Circular continues: One of the commonest causes of the spread of the enteric diseases is the contamination of food, including milk, by the hands of persons excreting the causal organisms of the disease, whether they are actually suffering from the disease, or are chronic carriers of the infection, or are persons temporarily excreting the causal organisms without themselves being ill. The Milk and Dairies Order, 1926, confers on medical officers of health in Articles 18 and 19 powers relating to infected milk supplies and to persons having access to the milk, milk vessels, etc., at registered premises whose employment may be likely to lead to the spread of infectious disease. It also requires generally under Article 15 that every person engaged in the milking of cows or the distribution or measuring of milk or otherwise having access to the milk or to the churns or other milk receptacles shall keep his clothing and person in a cleanly condition. Article 23 of the Order requires that in connection with the milking of cows the hands of the milker shall be thoroughly washed and dried before milking, and throughout the milking be kept free from contamination. With respect to food and drink in general, provision is made in Part III of the First Schedule to the Public Health (Infectious Diseases) Regulations, 1927, whereby on a report by the medical officer of health, the local authority can (1) in any case of enteric fever or dysentery occurring in the district by notice in writing require, in addition to other precautions, that the person specified in the notice shall discontinue any occupation connected with the preparation or handling of food or drink for human consumption and (2) require the medical examination by the medical officer of health or a medical officer acting on his behalf of a person suspected by the medical officer of health to be a carrier of enteric fever or dysentery infection who is employed in any trade or business connected with the preparation or handling of food or drink for human consumption, and can suspend such person from his employment for a specified period if as a result of the examination or from bacteriological or protozoological examination of material obtained at any such examination, of material obtained at any such examination, the medical officer of health is of opinion that the person is such a carrier. Apart, however, from conditions which can be dealt with by the temporary discontinuance of work by persons actually suffering from the disease or found to be carriers of it, experience shows that outbreaks of disease of the enteric group and of food poisoning are not uncommonly caused, or their range extended, by the handling of food by persons who have not previously been suspected to be suffering from or carrying disease, and the Minister is advised that a substantial number of consequential cases could be avoided if all persons engaged in the preparation or handling of food intended for sale were habitually to take the elementary precautions required by law. The relevant statutory provisions as regards food other than milk are those contained in Section 13 (1) of the Food and Drugs Act, 1938, which read as follows :—