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Article
Publication date: 29 April 2021

Jane Andrew, Max Baker and James Guthrie

The authors explore the Australian Government's implementation of budgetary measures to manage the social and economic impacts of COVID-19, paying particular attention to…

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Abstract

Purpose

The authors explore the Australian Government's implementation of budgetary measures to manage the social and economic impacts of COVID-19, paying particular attention to how the country's history of inequality has shaped these actions, and the effect inequality may have on outcomes.

Design/methodology/approach

In this qualitative case study of public budgeting, the authors draw on the latest research into inequality to consider the implications of policy responses to COVID-19 in Australia. In particular, we examine the short-term introduction of what we term “people-focused” budgetary measures. These appeared contrary to the dominant neoliberalist approach to Australian welfare policymaking.

Findings

This paper foregrounds the relationship between budgeting, public policy and inequality and explores how decades of increasingly regressive tax systems and stagnating living wages have made both people, and the state, vulnerable to crises like COVID.

Social implications

There is still much to learn about the role of accounting in the shaping of growing economic inequality. In focusing on public budgeting within the context of COVID, the authors suggest ways accounting researchers can contribute to our understanding of economic inequality, both in terms of drivers and consequences. The authors hope to contribute to a growing body of accounting research that can influence social movements, political debates and policymaking, while also raising awareness of the consequences of wealth and income inequality.

Originality/value

The authors explore ways accounting scholars might help articulate a post-COVID future that avoids recreating the inequalities of the past and present.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 20 August 2020

Jane Andrew, Max Baker, James Guthrie and Ann Martin-Sardesai

This paper explores how neoliberalism restrains the ability of governments to respond to crises through budgetary action. It examines the immediate budgetary responses to…

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5126

Abstract

Purpose

This paper explores how neoliberalism restrains the ability of governments to respond to crises through budgetary action. It examines the immediate budgetary responses to the COVID-19 pandemic by the Australian government and explores how the conditions created by prior neoliberal policies have limited these responses.

Design/methodology/approach

A review and examination of the prior literature on public budgeting and new public management are provided. The idea of a “neoliberal straitjacket” is used to frame the current budgetary and economic situation in Australia.

Findings

The paper examines the chronology of Australia's budgetary responses to the economic and health crisis created by COVID-19. These responses have taken the form of tax breaks and a temporary payment scheme for individuals made unemployed by the pandemic.

Practical implications

The insights gained from this paper may help with future policy developments and promote future research on similar crises.

Originality/value

The analysis of Australia's policies in dealing with the pandemic may offer insights for other countries struggling to cope with the fiscal consequences of COVID-19.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 5
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 3 February 2020

Jane Andrew and Max Baker

The authors critique Modell's proposition that critical realism is useful in elucidating and creating possibilities for emancipation.

Abstract

Purpose

The authors critique Modell's proposition that critical realism is useful in elucidating and creating possibilities for emancipation.

Design/methodology/approach

The authors begin by outlining Modell's conception of enabling structures. If ‘activated’ by reflexive individuals, these are theorised to be a mechanism through which agents can begin to emancipate themselves. However, the authors argue that emancipation must be contextualised within the material realities of global capitalism, paying particular attention to the shape of inequality and the subjects of exploitation. In doing this, they draw on Marx to pose an alternative view of structure.

Findings

In offering a Marxist critique of critical realism, the authors show how capitalist superstructure and base work together to reinforce inequality. In doing this, they highlight the enduring importance of collective action as the engine of emancipation. It is for this reason that they advocate for an emancipatory politics, which is collectively informed outside of, and in conflict with, the logics of capitalism.

Research limitations/implications

The authors argue that explicit discussions of capitalism and its structures must be at the centre of critical accounting research, especially when it pertains to emancipation.

Originality/value

Given the importance of the conceptual framing of critical accounting research, this article suggests that critical realism has much to offer. That said, the authors draw on Marx to raise a number of important questions about both the nature of structure and the identity of reflexive agents within critical realism. They do this to encourage further debate about the emancipatory possibilities of the critical accounting project and the ideas proposed by Modell (2020).

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 26 February 2020

Corinne Cortese and Jane Andrew

Multinational resource companies (MRCs) are under pressure to become responsible corporate citizens. In particular, stakeholders are demanding more information about the…

Abstract

Purpose

Multinational resource companies (MRCs) are under pressure to become responsible corporate citizens. In particular, stakeholders are demanding more information about the deals these companies negotiate with the host governments of resource-rich nations, and there is general agreement about the need for industry commitment to transparency and the benefits that a mandatory disclosure regime would bring. This paper examines the production of one attempt to regulate disclosures related to payments between MRCs and the governments of nations with resource wealth: Section 1504 of the Dodd–Frank Act.

Design/methodology/approach

Drawing on Boltanski and Thévenot's (2006) Sociology of Worth, the authors examine the comment letters of participants in this process with a view to revealing how stakeholder groups produce justifications to promote their positions vis-à-vis transparency to regulators.

Findings

The authors show how justifications were mobilised by various constituents in an effort to shape the definition of transparency and the regulatory architecture that governs disclosure practices. In this case, the collective recognition of desirability of transparency enabled the SEC to suture together the views of constituents to create a shared understanding of the role of the common good as it relates to transparency.

Originality/value

This paper explores an alternative approach to the consideration of comment letters advanced during the process of disclosure-related rule-making. The authors show how a sophisticated regulator may be able to draw together elements stemming from different constituents in a way that appeals to a shared sense of the “common good” in order to produce Final Rules.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 21 August 2017

Lisa Marini, Jane Andrew and Sandra van der Laan

The purpose of this paper is to explore the ways in which accountability is operationalised within the context of a South African microfinance institution (MFI). In…

Abstract

Purpose

The purpose of this paper is to explore the ways in which accountability is operationalised within the context of a South African microfinance institution (MFI). In particular, the authors consider the introduction of a tool to enhance consumer protection, the Client Protection Card (CPC), to deliver accountability within the case organisation. In contrast to prior research, the authors focus on accountability from the perspective of clients and fieldworkers.

Design/methodology/approach

A single in-depth case study of the introduction and implementation of a CPC in an MFI operating within South Africa was conducted. The case study and timing afforded an opportunity to gather unique data, given the MFI’s client-centred philosophy and the recent introduction of the CPC. The qualitative approach adopted for this research allowed collection of data through direct observations, interviews, a fieldwork diary and documentation. The theoretical framing for this paper views accountability as involving social practices, allowing us to foreground the existence of interdependencies among people interacting within the same organisation or system (Roberts, 1996).

Findings

The case study demonstrates that three aspects are critical to the success of the card: the design, which requires sensitivity to the local culture; the distribution, which demands for significant “sensemaking” work to be undertaken by fieldworkers; and the drivers for introducing the card, which need to be responsive to the clients’ perspective. The paper illustrates how well-intended tools of accountability can fail to deliver effectively, both for the organisation and the users, if they are not tailored appropriately to the needs of clients.

Originality/value

This paper differs from prior research as it explores the ways in which fieldworkers and MFI clients make sense of a tool of accountability, the CPC. Given that the CPC was designed to meet guidelines produced by international policymakers and domestic legislators, the paper provides a grassroots analysis of the effectiveness of the implementation of such tools from the perspective of clients and fieldworkers. This local focus allows the authors to examine the ways in which mounting global expectations for increased accountability of MFIs are being operationalised in practice.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 6
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 19 September 2018

Lisa Marini, Jane Andrew and Sandra van der Laan

The purpose of this paper is to explore how accountability practices are affected and potentially transformed when mediated by translation. Adopting a postcolonial lens…

Abstract

Purpose

The purpose of this paper is to explore how accountability practices are affected and potentially transformed when mediated by translation. Adopting a postcolonial lens, the authors consider the ways in which translation functions and how intermediaries act as cultural translators in the context of microfinance.

Design/methodology/approach

The authors take a qualitative approach to a case study of a microfinance organization based in South Africa. Fieldwork allowed for the collection of data by means of direct observations, interviews, documents and a fieldwork diary.

Findings

The study demonstrates the presence of spaces of hybridity that co-exist within the same organizational context (Bhabha, 1994). Two spaces of hybridity are highlighted, in which translation processes were possible because of the proximity between borrowers and fieldworkers. The first space of hybridity was found locally and here translation shaped an accountability that aimed at leveraging local cultures and favoring cultural framing. The second space of hybridity was characterized by the interaction between oral and written cultures and the translation of responsibilities and expectations was predominantly unidirectional, prioritizing accountability practices consistent with organizational requirements.

Originality/value

This research offers in-depth insights into the links between intermediation, translation and accountability practices. It differs from prior research in considering intermediaries as active translators of accountability practices who act in-between cultures. The authors contend that the translation process reinscribes culture allowing dominant accountability practices to prevail and local cultural traditions to merely contextualize accountability practices.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 January 1999

Jane Andrew

millennium, n. Period of a thousand years, esp. that of Christ's reign on person on earth (Rev. xx.1–5); (fig.) period of good government, great happiness & prosperity…

Abstract

millennium, n. Period of a thousand years, esp. that of Christ's reign on person on earth (Rev. xx.1–5); (fig.) period of good government, great happiness & prosperity. Hence ∼AL a. [f. L mille thousand + annus year, on anal. Of biennium two years' space] (Oxford Dictionary 1964, p. 768). The Millennium is not a foreign fad. It is a cultural metaphor — admittedly an arbitrary one (Jull 1998, p. 20). (I)mperialism, as we shall see, lingers where it has always been, in a kind of general cultural sphere as well as in specific political, ideological, economic, and social practices (Said 1994, p. 4).

Details

Pacific Accounting Review, vol. 11 no. 1/2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 1 March 1998

Eva Kaltenthaler, C.Jane Morrell, Andrew Booth and Ron L. Akehurst

Diabetic foot ulcers are associated with considerable morbidity, mortality and costs to the NHS. This paper describes a review of publications reporting randomised…

Abstract

Diabetic foot ulcers are associated with considerable morbidity, mortality and costs to the NHS. This paper describes a review of publications reporting randomised controlled trials examining the clinical effectiveness of interventions for diabetic foot ulcers for 1986–1996. Only 23 studies were identified that described randomised controlled trials and, of these, only 4 fulfilled three criteria shown to influence reliability of results: adequate description of randomisation, double blinding and description of withdrawals and drop‐outs. No cost‐effectiveness studies conducted alongside trials were identified from the searches. This shortage of rigorous trials highlights the need for more well designed research in the prevention and treatment of diabetic foot ulcers to determine clinical effectiveness as well as relative cost‐effectiveness.

Details

Journal of Clinical Effectiveness, vol. 3 no. 3
Type: Research Article
ISSN: 1361-5874

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Article
Publication date: 1 October 2000

Andrew Turnbull and Jane Macleod

This paper considers those high growth companies who do not appear to consult official support bodies – in particular, Grampian Enterprise Ltd. The challenge of finding…

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198

Abstract

This paper considers those high growth companies who do not appear to consult official support bodies – in particular, Grampian Enterprise Ltd. The challenge of finding these businesses has been likened to looking for “diamonds in the sand”. Both general and specific recommendations are drawn that would help in the locating and motivating of these SMEs to seek official help.

Details

Journal of Research in Marketing and Entrepreneurship, vol. 2 no. 3
Type: Research Article
ISSN: 1471-5201

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Article
Publication date: 1 March 1947

R.S. MORTIMER

It is now forty years since there appeared H. R. Plomer's first volume Dictionary of the booksellers and printers who were at work in England, Scotland and Ireland from

Abstract

It is now forty years since there appeared H. R. Plomer's first volume Dictionary of the booksellers and printers who were at work in England, Scotland and Ireland from 1641 to 1667. This has been followed by additional Bibliographical Society publications covering similarly the years up to 1775. From the short sketches given in this series, indicating changes of imprint and type of work undertaken, scholars working with English books issued before the closing years of the eighteenth century have had great assistance in dating the undated and in determining the colour and calibre of any work before it is consulted.

Details

Journal of Documentation, vol. 3 no. 2
Type: Research Article
ISSN: 0022-0418

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