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Book part
Publication date: 10 February 2015

Andrew Bowman, Julie Froud, Sukhdev Johal, Michael Moran and Karel Williams

This exploratory paper discusses the undemocratic agenda setting of elites in Britain and how it has changed politics within a form of capitalism where much is left…

Abstract

This exploratory paper discusses the undemocratic agenda setting of elites in Britain and how it has changed politics within a form of capitalism where much is left undisclosed in terms of mechanism and methods. It argues for a more radical exploratory strategy using C. Wright Mills’ understanding that what is left undisclosed is crucially important to elite existence and power, while recognising the limits on democratic accountability when debate, decision and action in complex capitalist societies can be frustrated or hijacked by small groups. Have British business elites, through their relation with political elites, used their power to constrain democratic citizenship? Our hypothesis is that the power of business elites is most likely conjuncturally specific and geographically bounded with distinct national differences. In the United Kingdom, the outcomes are often contingent and unstable as business elites try to manage democracy; moreover, the composition and organisation of business elites have changed through successive conjunctures.

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Elites on Trial
Type: Book
ISBN: 978-1-78441-680-5

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Article
Publication date: 1 October 2000

Julie Froud, Colin Haslam, Sukhdev Johal and Karel Williams

Explains how and why the household should, and could, be an object of analysis for a new social accounting. It shows that the household has been neglected in national…

Abstract

Explains how and why the household should, and could, be an object of analysis for a new social accounting. It shows that the household has been neglected in national income accounting, which generally tends to represent it as a black box. It also shows how the data from national income accounting can be reworked to demonstrate the importance of the household at macro and meso levels. The reworking shows that 84 per cent of GDP passes through the household just as, at the meso level, there are important differences between households in how they pool, spend and save income.

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Accounting, Auditing & Accountability Journal, vol. 13 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 1998

Julie Froud, Colin Haslam, Sukhdev Johal, Jean Shaoul and Karel Williams

Using the example of capital charging in UK hospitals, this paper shows how new public policy initiatives are justified through forms of persuasion without numbers and can…

Abstract

Using the example of capital charging in UK hospitals, this paper shows how new public policy initiatives are justified through forms of persuasion without numbers and can be challenged with empirics. A reading of official and academic texts shows how the official problem definition focuses on poor asset utilisation. Hospital accounts are then reworked to show that, although poor asset utilisation was never a major problem, the introduction of capital charges could disrupt service provision. The conclusion is that the operation of NHS hospitals should be understood in terms of distributive conflict, rather than inefficiency. Through practical demonstration, the authors of this article aim to encourage accounting researchers to use numbers to challenge public policy definitions.

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Accounting, Auditing & Accountability Journal, vol. 11 no. 1
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 10 February 2015

Abstract

Details

Elites on Trial
Type: Book
ISBN: 978-1-78441-680-5

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Article
Publication date: 27 March 2009

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 20 February 2017

Abstract

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Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 10 February 2015

Abstract

Details

Elites on Trial
Type: Book
ISBN: 978-1-78441-680-5

To view the access options for this content please click here
Article
Publication date: 22 November 2011

Cristiano Busco and Robert W. Scapens

The purpose of this paper is to explore the nature, roles and dynamics of change of management accounting systems (MAS), in processes of continuous organisational learning…

Abstract

Purpose

The purpose of this paper is to explore the nature, roles and dynamics of change of management accounting systems (MAS), in processes of continuous organisational learning and transformation. By studying the interaction between the accounting (and finance) function and the implementation of a Six‐sigma initiative, as the engine for organisational change, the authors seek to uncover the potential of measurement‐based systems of management for aligning business processes with corporate strategies. Such systems sustain continuous processes of transformation by infusing organisational culture with financial and non‐financial metrics of accountability.

Design/methodology/approach

The research is based on a longitudinal case study in which one of the authors had the opportunity to exercise what Schein called the clinical perspective; i.e. combining the role of researcher with that of helper‐consultant. There is mutual interdependence in the relationship between the authors' theoretical framework and the authors' longitudinal case study. While, on the one hand, the case research contributed to the search for an institutional explanation of the evidence experienced and collected, on the other hand, the empirical data are illuminated by the theoretical insights gained from that framework.

Findings

After first discussing cultural change, the authors rely both on the “clinical” position of one of the authors as researcher/helper‐consultant and on the insights provided by Schein's work on organisational culture and Giddens' structuration theory to develop an institutional framework for interpreting the ways in which routinised systems of accountability bind the ongoing processes of cultural transformation across time and space.

Research limitations/implications

Possible limitations are: the conceptualisation of organisational culture as a shared and institutional phenomenon does not take account of wider anthropological aspects (such as the influence of national culture); the role of helper‐consultant as well as researcher may have influenced some of the authors' interpretations; the authors' analysis does not consider macro‐economic variables; and only a small percentage of shop‐floor workers were interviewed.

Originality/value

The paper sheds light on the role of management accounting within organisational processes of transformation far beyond their mere visible enactment. As a result, the authors develop an institutional framework to interpret the linkages between the cognitive dynamics which characterise organisational culture (viewed as shared cognitive schemas) and the behavioural and structural modalities through which they are drawn upon and reproduced by organisational members.

Details

Qualitative Research in Accounting & Management, vol. 8 no. 4
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 23 October 2018

Rachel Maxwell and Alejandro Armellini

The purpose of this paper is to introduce an evidence-based, transferable framework of graduate attributes and associated university toolkit to support the writing of…

Abstract

Purpose

The purpose of this paper is to introduce an evidence-based, transferable framework of graduate attributes and associated university toolkit to support the writing of level-appropriate learning outcomes that enable the university to achieve its mission to Transform Lives + Inspire Change.

Design/methodology/approach

An iterative process of co-design and co-development was employed to produce both the framework and the associated learning outcomes toolkit.

Findings

There is tangible benefit in adopting an integrated framework that enables students to develop personal literacy and graduate identity. The toolkit enables staff to write assessable learning outcomes that support student progression and enable achievement of the framework objective.

Research limitations/implications

While the framework has been in use for two years, institutional use of the toolkit is still in its early stages. Phase 2 of the project will explore how effectively the toolkit achieves the framework objective.

Practical implications

The introduction of a consistent, integrated framework enables students to develop and actively increase personal literacy through the deliberate construction of their unique graduate identity.

Social implications

Embedding the institutional Changemaker attributes alongside the agreed employability skills enables students to develop and articulate specifically what it means to be a “Northampton graduate”.

Originality/value

The uniqueness of this project is the student-centred framework and the combination of curricular, extra- and co-curricular initiatives that provide a consistent language around employability across disciplines. This is achieved through use of the learning outcomes toolkit to scaffold student progression.

Details

Higher Education, Skills and Work-Based Learning, vol. 9 no. 1
Type: Research Article
ISSN: 2042-3896

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