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Article
Publication date: 1 February 1992

K.R. Bell and G.E.W. Scobie

Discusses an on‐site study of the integration of an“interactive video terminal” into active service in aScottish bank by means of observation and interview of both users…

Abstract

Discusses an on‐site study of the integration of an “interactive video terminal” into active service in a Scottish bank by means of observation and interview of both users and non‐users of the terminal, the purpose of which is to develop knowledge of the processes governing technology transfer and to identify problem areas. Presents summary recommendations arising from the study.

Details

International Journal of Bank Marketing, vol. 10 no. 2
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 1 October 1992

The Great Benchmarking Scam? Time was, in management circles, that the term “benchmarking” would induce none‐too‐disguised yawns in recognition of it “being something to…

Abstract

The Great Benchmarking Scam? Time was, in management circles, that the term “benchmarking” would induce none‐too‐disguised yawns in recognition of it “being something to do with computers or job evaluation”. Not today; those yawns have been replaced with the excited management‐blabber of a new fad. You can benchmark anything these days; I encountered recently a guide to benchmarking employee attitudes.

Details

Marketing Intelligence & Planning, vol. 10 no. 10
Type: Research Article
ISSN: 0263-4503

Article
Publication date: 1 March 1949

While some libraries have done their best over the years to inform the public as to what they are doing and can do as regards helping readers, others seem to move along…

Abstract

While some libraries have done their best over the years to inform the public as to what they are doing and can do as regards helping readers, others seem to move along without making any special effort to publicise their facilities. In the old days modesty was a virtue, but now it is its own reward. Government departments, which used to shun the limelight, now employ public relations officers in large numbers, and professional bodies and big business houses constantly seek publicity. Times have changed, and the battle is to the strong; and it is unfortunately generally felt that the institution or service that does not speak for itself has little to speak about. It may frankly be said that if a service is in a position to enlarge its sphere of influence and esteem it should do so to the utmost of its endeavour. But it will be granted that if its publicity is not justified by performance, there will likely be an unhappy reaction.

Details

Library Review, vol. 12 no. 3
Type: Research Article
ISSN: 0024-2535

Book part
Publication date: 16 December 2015

Eugenio Díaz-Bonilla

This chapter places the discussion of trade and food security in a more general macroeconomic context.

Abstract

Purpose

This chapter places the discussion of trade and food security in a more general macroeconomic context.

Methodology/approach

This chapter uses historical analysis to briefly trace the debate on economy-wide policies, starting with the 1943 United Nations (UN) Conference on Food and Agriculture that led to the creation of the Food and Agriculture Organization of the United Nations in 1945. A general economic framework is used to organize the different channels through which macroeconomic policies may affect food and nutrition security.

Research implications

Examples of monetary, financial, fiscal, and exchange rate policies are presented, along with their implications for food and nutrition security.

Practical implications

The current debates about trade and food security must be placed in the context of the overall macroeconomic framework: a single trade policy may have different impacts depending on its interactions with other macroeconomic policies and structural factors.

Details

Food Security in an Uncertain World
Type: Book
ISBN: 978-1-78560-213-9

Keywords

Article
Publication date: 24 February 2022

Sanjaya Chinthana Kuruppu, Dinithi Dissanayake and Charl de Villiers

The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by…

Abstract

Purpose

The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability perspective.

Design/methodology/approach

An in-depth case study of a large NGO, relying on semi-structured interviews, document analysis and non-participant observation, provides an understanding of current issues in existing NGO accountability and reporting systems. A novel case-conceptual critical analysis is then used to explore how blockchain and triple-entry accounting systems may potentially address some of the challenges identified with NGO accountability.

Findings

An empirical case study outlines the current processes which discharge accountability to a range of stakeholders, emphasising how “upward” accountability is privileged over other forms. This provides a foundation to illustrate how new technology can improve upward accountability to donors by enabling more efficient, accurate and auditable record-keeping and reporting, creating space for an NGO to focus on horizontal accountability to partner organisations and downward accountability to beneficiaries. Greater accountability exposes NGOs to diverse views from partner organisations and beneficiaries, potentially enhancing opportunities for learning and growth, i.e. greater impact. However, blockchain and triple-entry accounting can also create “over-accounting” and further entrench the power of upward stakeholders, such as donors, if not implemented carefully.

Research limitations/implications

A novel case-conceptual critical analysis furnishes new insights into how existing NGO accountability systems can be improved with technology. Despite the growing excitement about the possibilities of blockchain and triple-entry accounting systems, this paper offers a critical reflection on the limitations of these technologies and suggests avenues for future research.

Practical implications

Examples of how blockchain and triple-entry accounting systems can be integrated into NGO systems are presented. This research also raises the importance of creating a strong nexus between humans and technology, which ensures that “socialising” forms of accountability that empower vulnerable stakeholders, are embedded into international aid.

Originality/value

This research provides insight into present challenges with NGO accountability, using empirical evidence, furnishing potential solutions using novel blockchain and triple-entry accounting systems. Greater accountability to partner organisations and beneficiaries is important, as it potentially enables NGOs to learn how to be more impactful. Therefore, this paper introduces rich, contextually embedded perspectives on how NGO managers can exploit such technologies to enhance accountability and impact.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 16 September 2013

Abstract

Details

Mergers and Alliances: The Operational View and Cases
Type: Book
ISBN: 978-1-78350-054-3

Abstract

Details

Public Policy and Governance Frontiers in New Zealand
Type: Book
ISBN: 978-1-83867-455-7

Abstract

Details

Public Policy and Governance Frontiers in New Zealand
Type: Book
ISBN: 978-1-83867-455-7

Article
Publication date: 1 May 1904

Attention was called in the March number of this Journal to the promotion of a Bill for the reconstitution of the Local Government Board, and the opinion was expressed…

Abstract

Attention was called in the March number of this Journal to the promotion of a Bill for the reconstitution of the Local Government Board, and the opinion was expressed that the renovated Department should contain among its staff “experts of the first rank in all the branches of science from which the knowledge essential for efficient administration can be drawn.”

Details

British Food Journal, vol. 6 no. 5
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 11 May 2021

Glenn Finau and Matthew Scobie

The study uses the case of an online-mediated barter economy that proliferated during the COVID-19 crisis to highlight Indigenous notions of barter, trade and exchange.

Abstract

Purpose

The study uses the case of an online-mediated barter economy that proliferated during the COVID-19 crisis to highlight Indigenous notions of barter, trade and exchange.

Design/methodology/approach

A netnographic approach was employed which involved collecting online posts and comments which were stored and analysed in NVivo. This was supplemented with field notes and reflections from authors with an intimate knowledge of the context. These were analysed thematically. The overall methodology is inspired by decolonising methodologies that seek to restore the agency of Indigenous Peoples in research towards self-determination.

Findings

Findings suggest that during and beyond the crisis, social media (a new means) is being used to facilitate barter and determinations of/accounting for value within. This is being done through constant appeals to, and adaptation of, tradition (old ways). Indigenous accounting is therefore best understood as so through Indigenous accountability values and practices.

Originality/value

This paper propose a re-orientation of accounting for barter research that incorporates recent debates between the disciplines of economics and anthropology on the nature of barter, debt and exchange. The authors also propose a re-imagining of accounting and accountability relations based on Indigenous values within an emerging online barter system in Fiji during COVID-19 as “old ways and new means” to privilege Indigenous agency and overcome excessive essentialism.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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