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Article
Publication date: 1 March 1991

Elaine Cox Clever and David P. Dillard

That there has been an unprecedented growth in accumulated knowledge, and a corresponding growth in the size of library collections has been recognized as a truism in…

Abstract

That there has been an unprecedented growth in accumulated knowledge, and a corresponding growth in the size of library collections has been recognized as a truism in library literature for at least the past 20 years. Today we continue to see the emergence of new fields and subfields, with each contributing to the exponential growth of the amount of material published. Librarians find their time sliced thinner and thinner as more and more demands are placed upon them due to growing job responsibilities as well as the need to keep current both in their subject specialities and with the technical developments in librarianship. Newer interdisciplinary fields create an even greater problem because of the broader range of expertise required by the various disciplines that comprise these fields.

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Collection Building, vol. 11 no. 3
Type: Research Article
ISSN: 0160-4953

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Article
Publication date: 10 February 2020

Harun Harun, David Carter, Abu Taher Mollik and Yi An

This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments.

Abstract

Purpose

This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments.

Design/methodology/approach

The study is based on an intensive analysis of document sources and interview scripts around the institutionalization of RBS by the Indonesian government and uses the adaption of Dillard et al. (2004) institutional model in informing its findings.

Findings

The authors find that at the national level, the key drivers in RBS adoption were a combination of exogenous economic and coercive pressures and the wish to mimic accounting reforms in developed nations. At the local government level, the internalization of RBS is a response to a legal obligation imposed by the central government. Despite the RBS adoption has strengthened the transparency of local authorities reports – it limits the roles of other members of citizens in determining how local government budgets are allocated.

Research limitations/implications

The results of the study should be understood in the historical and institutional contexts of organizations observed.

Practical implications

The authors reinforce the notion that accounting as a business language dominates narratives and conversations surrounding the nature of government reporting and budgeting systems and how resource allocation is formulated and practiced. This should remind policymakers in other developing nations that any implementation of a new accounting technology should consider institutional capacities of public sector organizations and how the new technology benefits the public.

Social implications

The authors argue that the dominant role of international financial authorities in the policymaking and implementation of RBS challenges the aim of autonomy policies, which grant greater roles for local authorities and citizens in determining the nature of the budgets and operation of local authorities.

Originality/value

This study extends institutional theory by adapting the Dillard et al. (2004) model in explaining the forces, actors and critical features of a new accounting system adoption by local governments.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Abstract

Details

Lessons in Leadership
Type: Book
ISBN: 978-0-76231-253-5

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Article
Publication date: 15 June 2018

Nicholas Alexander Meisel, David A. Dillard and Christopher B. Williams

Material jetting approximates composite material properties through deposition of base materials in a dithered pattern. This microscale, voxel-based patterning leads to…

Abstract

Purpose

Material jetting approximates composite material properties through deposition of base materials in a dithered pattern. This microscale, voxel-based patterning leads to macroscale property changes, which must be understood to appropriately design for this additive manufacturing (AM) process. This paper aims to identify impacts on these composites’ viscoelastic properties due to changes in base material composition and distribution caused by incomplete dithering in small features.

Design/methodology/approach

Dynamic mechanical analysis (DMA) is used to measure viscoelastic properties of two base PolyJet materials and seven “digital materials”. This establishes the material design space enabled by voxel-by-voxel control. Specimens of decreasing width are tested to explore effects of feature width on dithering’s ability to approximate macroscale material properties; observed changes are correlated to multi-material distribution via an analysis of ingoing layers.

Findings

DMA shows storage and loss moduli of preset composites trending toward the iso-strain boundary as composition changes. An added iso-stress boundary defines the property space achievable with voxel-by-voxel control. Digital materials exhibit statistically significant changes in material properties when specimen width is under 2 mm. A quantified change in same-material droplet groupings in each composite’s voxel pattern shows that dithering requires a certain geometric size to accurately approximate macroscale properties.

Originality/value

This paper offers the first quantification of viscoelastic properties for digital materials with respect to material composition and identification of the composite design space enabled through voxel-by-voxel control. Additionally, it identifies a significant shift in material properties with respect to feature width due to dithering pattern changes. This establishes critical design for AM guidelines for engineers designing with digital materials.

Details

Rapid Prototyping Journal, vol. 24 no. 5
Type: Research Article
ISSN: 1355-2546

Keywords

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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…

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: 5 September 2018

Daniel Murphy and Lee Moerman

The purpose of this paper is to investigate the disruption to civic accountability by strategic corporate action in the form of SLAPP suits.

Abstract

Purpose

The purpose of this paper is to investigate the disruption to civic accountability by strategic corporate action in the form of SLAPP suits.

Design/methodology/approach

This paper provides empirical evidence of the discursive processes underpinning participatory and emancipatory accountability regimes through the lens of deliberative democracy and the Habermasian ideal of the public sphere.

Findings

Within this paper, it is argued that the strategic use of SLAPPs by corporations presents a danger to both mechanistic and virtuous forms of accountability regardless of what deliberative democratic theory is adopted. Habermas’ theory of communicative action and notion of the “public sphere” is utilised to demonstrate how SLAPPs can result in the colonisation of public discursive arenas to prevent others providing alternative (in form) and counter (in view) accounts of corporate behaviour and thus act to limit opportunities for corporate accountability.

Social implications

This paper throws light on a practice being utilised by corporations to limit public participation in democratic and participatory accountability processes. Strategic use of SLAPPs limit the “ability” for citizens to provide an alternative “account” of corporate behaviour.

Originality/value

This paper is original in that it analyses the impact on accountability of strategic corporate practice of issuing SLAPP suits to “chill” public political discussion and limit protest about issues of social and civic importance. The paper extends the critical accounting literature into improving dialogic and participatory accountability regimes.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 19 March 2018

Rob Gray and Markus J. Milne

The purpose of this paper is to offer a counter-narrative to accounts of specific species extinction. The authors place humanity’s ways of organising at the core and…

Abstract

Purpose

The purpose of this paper is to offer a counter-narrative to accounts of specific species extinction. The authors place humanity’s ways of organising at the core and recognise that only fundamental re-appraisal of humanity’s taken-for-granted narratives offers hope for biodiversity and sustainability. The authors challenge producers of accounts of all sorts to reconsider the context and level of resolution of their accounts. The authors argue that humankind is the root cause of most (if not all) current species extinctions; that such extinctions represent one reason why humanity might itself be threatened with extinction; and why human extinction might be a good thing. The authors need to imagine other, better, futures.

Design/methodology/approach

The piece is an essay which assembles a wide range of literature in order to support its contentions.

Findings

There are many individual accounts of species which explore the (albeit very serious) symptoms of a problem without, the authors maintain, examining the systematic source of the problem. The source problem is western mankind’s organisation and somewhat taciturn conception of humanity. There is a lack of accounts offering new possibilities.

Research limitations/implications

The piece is an essay and, consequently, limited to the quality of the argument presented. The essay suggests that the principal implications relate to how producers of counter-accounts frame their construction of accounts and how accounts of species extinction need to be more cognisant of underlying causes.

Practical implications

Without substantial change, planetary ecology, including humanity, is very seriously threatened. Imagining a plausible future is a most practical act of faith.

Social implications

The essay suggests that as accountants the authors might think to approach the counter-accounts with a lower level of resolution: one that is directed towards a more challenging notion of what it is to be human.

Originality/value

Whilst building upon the growing sophistication in the understanding of (new) accounts and responding to the emerging literatures on biodiversity, species extinction and utopian vision the authors offer what the authors believe to be a unique suggestion in the accounting literature about the extinction of mankind.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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Book part
Publication date: 8 April 2015

Malcolm Rutherford

This paper is an initial attempt to discuss the American institutionalist movement as it changed and developed after 1945. Institutionalism in the inter-war period was a…

Abstract

This paper is an initial attempt to discuss the American institutionalist movement as it changed and developed after 1945. Institutionalism in the inter-war period was a relatively coherent movement held together by a set of general methodological, theoretical, and ideological commitments (Rutherford, 2011). Although institutionalism always had its critics, it came under increased attack in the 1940s, and faced challenges from Keynesian economics, a revived neoclassicism, econometrics, and from new methodological approaches derived from various versions of positivism. The institutionalist response to these criticisms, and particularly the criticism that institutionalism “lacked theory,” is to be found in a variety of attempts to redefine institutionalism in new theoretical or methodological terms. Perhaps the most important of these is to be found in Clarence Ayres’ The Theory of Economic Progress (1944), although there were many others. These developments were accompanied by a significant amount of debate, disagreement, and uncertainty over future directions. Some of this is reflected in the early history of The Association for Evolutionary Economics.

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Book part
Publication date: 25 November 2019

Lisa Boskovich, Mercedes Adell Cannon, David Isaac Hernández-Saca, Laurie Gutmann Kahn and Emily A. Nusbaum

This chapter grapples with the relationship between dis/ability and narrative inquiry through the authors’ personal stories that push back at the cultural-historical…

Abstract

Purpose

This chapter grapples with the relationship between dis/ability and narrative inquiry through the authors’ personal stories that push back at the cultural-historical, policy, and professional master narratives of dis/ability in order to contribute to efforts that theorize critical emotion praxis. We ask: what is the relationship between dis/ability and narrative inquiry? What are the lived experiences of those living within a variety of intersectional and emotional dis/ability narratives that resist and navigate the cultural-historical, policy, and professional master narratives of dis/ability at the intersections?

Methods/Approach

We use a Disability Studies in Education (DSE) paradigm to construct a collective autoethnography that challenges socially circulating cultural narratives of disability.

Findings

Our individual and collaborative narratives illuminate: (1) how master narratives impact self, (2) the ways that dis/abled women of color elevate human dignity and spiritual practices in ways that subvert and speak-back to master narratives, (3) the emotional impact of Learning Disability labeling, (4) forms of epistemic and personal experiences at various institutions of higher education, and (5) the liberatory practices manifest from co-created narratives with DSE students concerning disability identity within higher education.

Implications/Value

This collaboration contributes to efforts that theorize critical emotion praxis with diverse positionalities of DSE scholars, teacher educators, and professionals within educational contexts. The chapter also suggests ways in which construction of collaborative narratives of resistance can point to paths for positive organizational change.

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Article
Publication date: 30 July 2018

David Oldroyd, Thomas Tyson and Richard Fleischman

The purpose of this paper is to focus on the labour contract system (LCS) established by the Freedmen’s Bureau after the American Civil War to normalise relations between…

Abstract

Purpose

The purpose of this paper is to focus on the labour contract system (LCS) established by the Freedmen’s Bureau after the American Civil War to normalise relations between freed-slaves and their former masters and to uphold their rights as free citizens. In particular, it explains the lack of accountability of employers under the LCS and how this contributed to the system’s failure.

Design/methodology/approach

The paper adopts an archive-based approach to develop and illustrate the labour contracting relationship between freed-persons and property owners and the role accounting played in sustaining this relationship in the immediate post-bellum period.

Findings

The paper finds that the LCS was coercive compared to contemporary business practice in the USA; did not conform to the high ideals of contracting as portrayed by the abolition movement; and was adopted by default rather than design. In the event, the reluctance of the federal government to infringe individual autonomy by imposing an over-arching system of regulation to hold employers to account for upholding their contractual obligations prevailed over the desire to defend the freed-people’s property rights.

Research limitations/implications

This research examines the relationship between labour contracting and property rights as well as the role of accounting in sustaining racial prejudice against freed-persons after the American Civil War. As in many archive-based studies, illustrations are selective and not randomised.

Originality/value

The paper examines the various accountings and accountabilities within the LCS in the context of the underlying ideological tensions and priorities in post-conflict US society.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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