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1 – 10 of over 39000This study aims to critically evaluate the COVID-19 and future post-COVID-19 impacts on office design, location and functioning with respect to government and community…
Abstract
Purpose
This study aims to critically evaluate the COVID-19 and future post-COVID-19 impacts on office design, location and functioning with respect to government and community occupational health and safety expectations. It aims to assess how office efficiency and cost control agendas intersect with corporate social accountability.
Design/methodology/approach
Theoretically informed by governmentality and social accountability through action, it thematically examines research literature and Web-based professional and business reports. It undertakes a timely analysis of historical office trends and emerging practice discourse during the COVID-19 global pandemic's early phase.
Findings
COVID-19 has induced a transition to teleworking, impending office design and configuration reversals and office working protocol re-engineering. Management strategies reflect prioritisation choices between occupational health and safety versus financial returns. Beyond formal accountability reports, office management strategy and rationales will become physically observable and accountable to office staff and other parties.
Research limitations/implications
Future research must determine the balance of office change strategies employed and their evident focus on occupational health and safety or cost control and financial returns. Further investigation can reveal the relationship between formal reporting and observed activities.
Practical implications
Organisations face strategic decisions concerning both their balancing of employee and public health and safety against capital expenditure and operation cost commitments to COVID-19 transmission prevention. They also face strategic accountability decisions as to the visibility and correspondence between their observable actions and their formal social responsibility reporting.
Social implications
Organisations have continued scientific management office cost reduction strategies under the guise of innovative office designs. This historic trend will be tested by a pandemic, which calls for control of its spread, including radical changes to the office at potentially significant cost.
Originality/value
This paper presents one of few office studies in the accounting research literature, recognising it as central to contemporary organisational functioning and revealing the office cost control tradition as a challenge for employee and community health and safety.
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Rosamund Chester Buxton and Zoe Radnor
The purpose of this paper is to illustrate the back office efficiency savings made by English councils during the 2004 Spending Review (SR04) period in order to consider the…
Abstract
Purpose
The purpose of this paper is to illustrate the back office efficiency savings made by English councils during the 2004 Spending Review (SR04) period in order to consider the relationship between service delivery, audit and inspection and, efficiency programmes in local government. It considers three research questions: the use of secondary data, the relationship between efficiency savings and contextual factors, and the influence of audit and inspection in delivering efficient public services.
Design/methodology/approach
Through statistical analysis the paper discusses the secondary analysis of publicly available sets of administrative data about local councils in England. These datasets are the annual efficiency statements (AES) taken from records made by each council. The paper discusses through the analysis of the AES the degree of efficiency savings and service improvements in English councils and whether efficiency savings are influenced by internal or external contextual factors.
Findings
The paper illustrates that secondary data is a useful source of data, but finds that although councils have achieved the efficiency savings set there is no relationship with the contextual factors. The paper considers the influence of audit and inspection, suggesting that the focus has been on meeting the target rather than local needs.
Originality/value
This paper aims to contribute to the debate regarding the use of performance indicators, audit and inspection and efficiency achievement within local government. The paper starts to explore the implication in the UK where, after a decade of use, the influence of these is reducing dramatically.
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Colette Russell and Joanne Meehan
In the UK, major IT public procurement projects regularly fail at significant cost to the taxpayer. The prevalence of these failures presents scholars with a challenge; to both…
Abstract
In the UK, major IT public procurement projects regularly fail at significant cost to the taxpayer. The prevalence of these failures presents scholars with a challenge; to both understand their genesis and to facilitate learning and prevention. Functional approaches have revealed numerous determinants of failure ranging from procurement specifications to risk escalation, but true and definitive causes remain elusive. However, since failure is not itself an absolute truth, but rather a concept which is reached when support is withdrawn, the survival of a project depends on there being sufficient belief in its legitimacy. We use critical hermeneutic methods and the conceptual lens of legitimacy to reveal powerful legitimating influences that enable and constrain action, but which are not analysed in the retrospective government inquiries that determine lessons learned.
Evgenii Aleksandrov and Konstantin Timoshenko
The purpose of this paper is to explore how participatory budgeting (PB) as a democratic governance tool has been translated within the Russian public sector by addressing the…
Abstract
Purpose
The purpose of this paper is to explore how participatory budgeting (PB) as a democratic governance tool has been translated within the Russian public sector by addressing the local specifics of its design and mobilization through the formation of networks.
Design/methodology/approach
The paper is based on a case study of one pioneering municipality. Data have been gathered through triangulation of interviews, document search, video and netnographic observations. By relying on ideas from actor–network theory, the study focuses on the relational and rhetorical work of human (allies/inscriptors) and non-human (inscriptions) actors involved in the development of PB in Russia.
Findings
The findings indicate that the initial democratic values of PB underwent several stages of translation as a continuous inscription-building process and the formation of networks. The main finding is that putting democratic idea(l)s of PB into practice proved problematic, since PB depended on many “allies” which were not always democratic. Paradoxically, in order to launch democratic practices in Russia, PB relied largely on bureaucratic and even New Public Management inscriptions, which it was originally supposed to fight against. Notwithstanding, while these inscriptions can fog the democratic values of PB, they are also capable of uncovering its democratic potential over time, albeit not for a long time as the “external referee” is needed.
Originality/value
The paper juxtaposes PB development in Russia with the translation literature. Not only does the study emphasize the role of human, but non-human actors as well.
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Darshan Matharoo and Sarah Davis
At a significant time in the development of the Supporting People programme, this article considers the focus on individual service users, the proposals put forward to achieve it…
Abstract
At a significant time in the development of the Supporting People programme, this article considers the focus on individual service users, the proposals put forward to achieve it and the impact of this emphasis, reflecting the wider policy focus in other public services and the inherent tensions between the stated aims and delivery in a context of limited resources. In particular it focuses on the role of and impact on black and minority ethic (BME) providers.
The purpose of this paper is to examine the phenomenon of activity-based working (ABW), an office design and management system that has emerged in the past 20 years. It…
Abstract
Purpose
The purpose of this paper is to examine the phenomenon of activity-based working (ABW), an office design and management system that has emerged in the past 20 years. It investigates its manifest and underlying agendas with a view to determining its degree of cost management focus and scientific management foundations.
Design/methodology/approach
The paper uses historical and website analysis methodologies for investigating historical office management philosophies and practices, as well as contemporary office design and management philosophies and related ABW practices and discourse. These are examined through the theoretical lenses of governmentality and impression management theories.
Findings
Despite a rhetoric of staff empowerment, ABW’s dominant agenda is overhead cost reduction and operating cost management. This reflects scientific management principles of early twentieth-century office design and management. Cost efficiencies and productivity emerge as key ABW output foci. While ABW adopters and advocates present ABW as a desirable staff satisfaction and operations facilitator, the cost agenda nonetheless commands centre stage.
Research limitations/implications
Accounting research into the office and its processes is much needed. This has been largely neglected in favour of line management and factory floor costing and accountability systems. In a world dominated by service industries, the office as a centre of organisational and economic activity merits researchers’ greater attention.
Practical implications
Contemporary office design and functioning developments merit greater recourse to and acknowledgement of their historic roots. Then, practitioners can better design and implement systems that build on past knowledge and learnings. While such innovations as ABW may carry potential for improved organisational performance, care is needed with respect to their balancing of agendas and suitability for their institutional and cultural environments.
Social implications
Organisational work has become a dominant part of social life in most economies today. Such innovations as ABW must be considered in terms of the societal culture into which they are introduced: how they reflect and adapt to that culture and what impacts they may also have on the culture itself. This includes dimensions such as organisational and self-control, as well as personal and organisational accountability.
Originality/value
This study presents itself as one of the very few refereed research studies of ABW currently available in the accounting, management or property research literatures. It also represents one of the very few studies of the office in the accounting research literature internationally.
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Hong Kong’s public sector reform since the 1990s is not just a continuation of an administrative reform trajectory started in colonial years to modernize the civil service…
Abstract
Hong Kong’s public sector reform since the 1990s is not just a continuation of an administrative reform trajectory started in colonial years to modernize the civil service. Although concerns for efficiency, productivity and value for money have always formed part of the reform agenda at different times, an efficiency discourse of reform is insufficient for capturing the full dynamics of institutional change whether in the pre-1997 or post-1997 period. During Hong Kong's political transition towards becoming an SAR of China in 1997, public sector reform helped to shore up the legitimacy of the bureaucracy. After 1997, new political crises and the changing relations between the Chief Executive and senior civil servants have induced the advent of a new “public service bargain” which gives different meaning to the same NPM-like measures
The purpose of this paper is to illustrate how the occupational identity of management accountants working in the public sector is influenced by a change in management accounting…
Abstract
Purpose
The purpose of this paper is to illustrate how the occupational identity of management accountants working in the public sector is influenced by a change in management accounting and control systems as well as the underlying management agenda.
Design/methodology/approach
From interviews with management accountants and their associates in five public hospitals, the paper illustrates how a change in new public management (NPM)‐related managerial agendas interacts with how the management accountants perceive their professional roles.
Findings
It is argued that the focus of the NPM agenda in Finnish public health care has shifted from a “down grid agenda”, emphasising private sector accounting and control methods, to a “down group agenda” that emphasises accountability, visibility and comparability. This change in agendas has materialised in the implementation of the diagnosis‐related groups (DRG) system, and the resultant abandoning of activity‐based costing (ABC) systems. Health care management accountants who rely on private sector ideals for constructing their occupational identity may resist the implementation of DRG if they interpret it as a shift in managerial discourse.
Originality/value
The paper links two different and sometimes contradictory agendas within the NPM framework with the occupational identity of management accountants. The observed reaction to the shifting agendas has implications for understanding why some accounting systems carry more appeal than others.
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The purpose of this paper is to empirically explore how accountants can contribute to organisational sustainability initiatives.
Abstract
Purpose
The purpose of this paper is to empirically explore how accountants can contribute to organisational sustainability initiatives.
Design/methodology/approach
The paper adopts a critical case study methodology, focused on a large Australian company in which senior management sought to engage accounting staff in an internal sustainability reporting initiative focused on eco-efficiency. Bourdieu’s concepts of habitus, capitals and field enable a relational analysis of the findings.
Findings
While accountants adapted well to early changes aligned to cost efficiency, they struggled to engage with more creative sustainability improvements. The paper explains both adaptions and constraints as interactions between accountants’ professional habitus, capitals and their broader organisational field. Prior strategies to engage accountants (e.g. training) only partially address these factors.
Practical implications
The accounting profession has persistently urged members to contribute to organisational sustainability initiatives. This paper provides insight into how organisations might combine professional acculturation and appropriate capitals to advance this agenda.
Social implications
Although eco-efficiency is only one potential element of comprehensive organisational sustainability management, the paper’s insights into engaging accountants contributes to understanding how broader social sustainability agendas might be advanced.
Originality/value
The study addresses calls for empirical insights into how accountants can contribute to corporate sustainability practices. Prior studies have polarised between interpreting accountants as either enablers or barriers to sustainability change. This paper explores how shifting configurations of habitus, capital and organisational field can enable either outcome.
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Árni Halldórsson and Gyöngyi Kovács
This double special issue called for logistics solutions and supply chains in times of climate change. The purpose of this editorial is to investigate the current and future…
Abstract
Purpose
This double special issue called for logistics solutions and supply chains in times of climate change. The purpose of this editorial is to investigate the current and future implications of climate change, and in particular, energy efficiency for logistics and supply chain management (SCM).
Design/methodology/approach
Against the backdrop of climate change, a conceptual framework is constructed that reflects on the immediate and tangible effects of a sustainable agenda on logistics and SCM.
Findings
Energy efficiency has been largely neglected in logistics and SCM. At the same time, considering energy efficiency requires considerable rethinking on the operational level (from transportation emissions to the cold chain) as well as even the conceptual level. The energy agenda needs a further development of logistics theory and practice.
Originality/value
The editorial highlights the challenges of sustainability and energy in the context of logistics and SCM pertaining to their novelty, importance and interdependence. SCM needs to develop new performance measures that include measures of energy efficiency, in order to adapt to an environment where the old assumption of low fuel costs does not hold stand.
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