This paper highlights the case of David Cooper, a vulnerable adult who was financially abused. It discusses the indicators that may have alerted individuals and services to the risk of financial abuse, and the measures taken by those aware of David's potential vulnerability.
Young people’s choice of higher education institution and subject are often assumed to take place in a social vacuum, ignoring the influence of family and friends. Despite…
Young people’s choice of higher education institution and subject are often assumed to take place in a social vacuum, ignoring the influence of family and friends. Despite a shift away from state funding of undergraduate higher education towards a cost-sharing model (Johnstone, 2004), little research has been carried out on family attitudes to debt, particularly in Scotland where home students do not pay tuition fees. This chapter explores how higher education decisions are made by Scottish domiciled students in the context of their families and the ways in which such decisions are mediated by social class.
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…
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.
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.
A vision and framing of emancipatory praxis vis-à-vis accounting is put forward as a contribution that the authors hope stimulates further discussion.
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.
With three credited scriptwriters and five credited directors, the 1967 release of Casino Royale saw a gang of multifaceted James Bond 007s facing off against an army of beautiful, hypersexualised, personality-less female spies, headed by the real James Bond’s neurotic, insecure, American nephew Jimmy. Perhaps this wasn’t Fleming’s intended storyline for Bond’s first outing at Casino Royale, but the resulting parodic outing absorbed and commented upon some of the inherent gendered archetypes of Fleming’s work. What the 1967 Casino Royale accomplishes is a narrative which contrasts varieties of masculinity which are segmented forms of the masculinity defined by Fleming’s Bond. This chapter compares the masculinity of Bond developed in Fleming’s novel, before examining the representations of masculinity inherent within the four key male characters: Sir James Bond (David Niven), Evelyn Tremble (Peter Sellers), Cooper (Terence Cooper) and Dr Noah/Jimmy Bond (Woody Allen). By showing the depictions of masculine elements each of these characters embodies, along with the metanarrative elements of each performer’s persona, this chapter aims to identify how the 1967 Casino Royale both faithfully depicts the masculine elements of Bond while at the same time satirizing Bond’s particular brand of masculinity. This examination ultimately argues that this segmentation of Bondian masculinity is the core point of cohesion in a deeply incoherent, parodic film adaptation of Fleming’s novel.
This chapter aims to make sense of the growing research that examines the role of culture in mergers and acquisitions. We provide a detailed review of the many related but…
This chapter aims to make sense of the growing research that examines the role of culture in mergers and acquisitions. We provide a detailed review of the many related but distinct constructs that have been introduced to the literature. While each construct has contributed to our understanding of the role of culture, the lack of connections made among constructs has limited the consolidation of contributions. The review shows what these constructs mean for mergers and acquisitions, what major findings have been discovered, and, most importantly, how constructs interrelate. Our discussion provides several opportunities to foster the needed consolidation of this research.
The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5…
The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5 March 2014. It celebrates Tony Lowe’s considerable direct contributions to accounting knowledge and, possibly more significantly, his indirect contribution through his enabling of a range of those associated with him at Sheffield to become scholars of distinction in their own right.
Publication review, personal reflections and argument.
Apart from providing insight into Tony Lowe's direct contribution to accounting knowledge through an analysis of a range of significant sole authored and joint authored publications, the paper gives rather more attention to his more indirect enabling contribution. In this regard it traces the development of initially the Management Control Association and subsequently the “Sheffield School” to Tony Lowe, clarifying the values that underlie these groups. It also clarifies how some of the key elements that have allowed the now global Interdisciplinary and Critical Perspectives on Accounting (ICPA) Project to exist and flourish are traceable to Tony Lowe and the “Sheffield School” he created.
This paper provides an important historical analysis of the direct and indirect influence of a unique scholar on the beginnings and development of particularly the now global ICPA Project. This history is personal and maybe selective and possibly limited because of this but hopefully will encourage others to investigate the claims further.
The history of the ICPA Project has only partially been told before. This is another part of this history that has not been analysed before on which further work can build.
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.