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Open Access
Article
Publication date: 30 August 2024

David Heald and Ron Hodges

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor…

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Abstract

Purpose

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

Design/methodology/approach

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Findings

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

Originality/value

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 27 August 2024

Manon Favier, David A. Jaud and Camille Saintives

This paper aims to explore the influence of a particular label surface texture, i.e. embossing, on consumer purchase intentions and willingness to pay. This paper further…

Abstract

Purpose

This paper aims to explore the influence of a particular label surface texture, i.e. embossing, on consumer purchase intentions and willingness to pay. This paper further highlights the underlying mechanisms explaining this relationship by unveiling the mediating role of willingness to touch and perceived package uniqueness.

Design/methodology/approach

Based on the visual salience theory and the stimulus–organism–response (SOR) model, this paper tests mediations and serial mediations across two online experiments and evidence from a laboratory experiment.

Findings

Study 1 reveals perceived package uniqueness as the mediator, such that embossed elements on the label increase perceived uniqueness, hence leading to greater purchase intentions and willingness to pay. In addition, Study 2 replicates these results and goes further by demonstrating the positive effect of embossing on purchase intentions and willingness to pay through willingness to touch then perceived package uniqueness.

Practical implications

The findings provide insightful managerial implications by drawing attention to the importance of using embossed elements on packaging, particularly when companies seek to differentiate themselves from competitors by stimulating consumers to touch their product packaging and having them perceive their products as unique.

Originality/value

Using visual salience theory and the SOR model, this research is, to the best of the authors’ knowledge, the first to shed light on the effect of embossing as a visual element of the packaging design on willingness to touch the product (haptics) and perceived uniqueness, ultimately enhancing purchase intentions and willingness to pay.

Details

Journal of Product & Brand Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1061-0421

Keywords

Book part
Publication date: 9 September 2024

Reham ElMorally

Abstract

Details

Recovering Women's Voices: Islam, Citizenship, and Patriarchy in Egypt
Type: Book
ISBN: 978-1-83608-249-1

Book part
Publication date: 16 September 2024

Fiona Smith and Fiona McKay

Red Riding Hood is said to have been assembled from folktales that pre-date the collector Charles Perrault's 1697 re-telling and initial publishing (Dundes, 1989; Zipes, 1993)…

Abstract

Red Riding Hood is said to have been assembled from folktales that pre-date the collector Charles Perrault's 1697 re-telling and initial publishing (Dundes, 1989; Zipes, 1993). Since then, it is a story that has been re-told and re-imagined many times in various media contexts, with Beckett suggesting that it is one of the most familiar icons of Western culture, and a ‘highly effective intertextual referent’ (Beckett, 2002, p. XVI). Even though this story has been generally regarded as a children's tale, adult themes of sexuality and transgression have been explored in modern re-conceptions. In this chapter, we examine the representation of gender and masculinity in commercial media output: the 2011 American film Red Riding Hood (Hardwicke, 2011) and the pilot episode of the NBC series Grimm (2011). In Red Riding Hood, a romantic horror film, the male characters may be regarded as satellites that cluster around the female protagonist, whereas in Grimm, through its generic fusion of police procedural and horror genres, the text plays upon strong established examples of traditional male roles alongside more nuanced and contemporary representations of masculinity. Our analysis explores themes of transformation and heteronormativity and the extent to which the texts challenge or conform to traditional tellings.

Details

Gender and the Male Character in 21st Century Fairy Tale Narratives
Type: Book
ISBN: 978-1-83753-789-1

Keywords

Abstract

Details

The Contemporary History of Drug-Based Organised Crime in Scotland
Type: Book
ISBN: 978-1-83549-652-7

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