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Book part
Publication date: 28 February 2017

Keith Trace

Abstract

Details

Handbook of Logistics and Supply-Chain Management
Type: Book
ISBN: 978-0-8572-4563-2

Content available

Abstract

Details

Qualitative Research in Accounting & Management, vol. 11 no. 1
Type: Research Article
ISSN: 1176-6093

Article
Publication date: 23 March 2023

Gayathri Gunatilake, Beverley Lord and Keith Dixon

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income…

Abstract

Purpose

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.

Design/methodology/approach

Actor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.

Findings

Proponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.

Research limitations/implications

The findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.

Originality/value

The study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 23 November 2022

Tiina Kalliomäki-Levanto and Antti Ukkonen

Interruptions are prevalent in knowledge work, and their negative consequences have driven research to find ways for interruption management. However, these means almost always…

1020

Abstract

Purpose

Interruptions are prevalent in knowledge work, and their negative consequences have driven research to find ways for interruption management. However, these means almost always leave the responsibility and burden of interruptions with individual knowledge workers. System-level approaches for interruption management, on the other hand, have the potential to reduce the burden on employees. This paper’s objective is to pave way for system-level interruption management by showing that data about factual characteristics of work can be used to identify interrupting situations.

Design/methodology/approach

The authors provide a demonstration of using trace data from information and communications technology (ICT)-systems and machine learning to identify interrupting situations. They conduct a “simulation” of automated data collection by asking employees of two companies to provide information concerning situations and interruptions through weekly reports. They obtain information regarding four organizational elements: task, people, technology and structure, and employ classification trees to show that this data can be used to identify situations across which the level of interruptions differs.

Findings

The authors show that it is possible to identifying interrupting situations from trace data. During the eight-week observation period in Company A they identified seven and in Company B four different situations each having a different probability of occurrence of interruptions.

Originality/value

The authors extend employee-level interruption management to the system-level by using “task” as a bridging concept. Task is a core concept in both traditional interruption research and Leavitt's 1965 socio-technical model which allows us to connect other organizational elements (people, structure and technology) to interruptions.

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 1641 to

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

Article
Publication date: 1 September 1991

Keith T. Maunders and Roger L. Burritt

Ecology considers the interrelationships between all species andmatter. It is argued that there are important direct and indirect linksbetween accounting information and…

4170

Abstract

Ecology considers the interrelationships between all species and matter. It is argued that there are important direct and indirect links between accounting information and ecological effects. A direct link can be traced through identification of some of the conventional problems of accounting. An indirect link can be traced through economics. It is only comparatively recently that the link between economics and ecology has received significant attention. In particular, the relationship between economic development and environmental quality has come to the fore. The concepts of “ecodevelopment”, an ecologically sound economic development strategy, and of “sustainable development” have promoted the view that there may be positive as well as negative interdependences between economics and ecology. With this linking of economics and ecology, the next logical step is to consider possible indirect links between accounting and ecology, with economics as an intervening variable, since a link between accounting and economics has long been established. Having established these direct and indirect links between accounting and ecology, inferences for environmental accounting based on recent Australian agricultural experience are suggested. In conclusion a brief review of the implications of adopting a “Deep Ecology” perspective for such accountings is given.

Details

Accounting, Auditing & Accountability Journal, vol. 4 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 June 2005

Hyun‐Gyung Im, JoAnne Yates and Wanda Orlikowski

To explain how genres structure temporal coordination in virtual teams over time.

2585

Abstract

Purpose

To explain how genres structure temporal coordination in virtual teams over time.

Design/methodology/approach

The first year e‐mail archive of a small distributed software development start‐up was coded and analyzed and these primary data were complemented with interviews of the key participants and examination of notes from the weekly phone meetings.

Findings

In this paper, it is found that members of a small start‐up organization temporally coordinated their dispersed activities through everyday communicative practices, thus accomplishing both the distributed development of a software system and the creation of a robust virtual team. In particular, the LC members used three specific genres – status reports, bug/error notifications, and update notifications – and one genre system – phone meeting management – to coordinate their distributed software development over time.

Research limitations/implications

The study confirms the various suggestions from prior virtual team research that structuring communication and work process is an important mechanism for the temporal coordination of dispersed activities. In particular, an attempt has been made to show that the notions of genre and genre system are particularly useful to make sense of and analyze how such structuring actually occurs over time.

Originality/value

In this paper, the research focus is shifted from how a given set of temporal coordination mechanisms affect team performance to how coordination mechanisms emerge, are stabilized, and adapted over time. It is also shown how the notion of genre may be used to shed light on the practices through which temporal coordination is accomplished in geographically distributed teams.

Details

Information Technology & People, vol. 18 no. 2
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 1 March 1992

Bonnie Gratch

The decade of the 1980s was unique for the sheer quantity of education reform reports and legislation. Virtually every state enacted education reform legislation, including…

Abstract

The decade of the 1980s was unique for the sheer quantity of education reform reports and legislation. Virtually every state enacted education reform legislation, including reforms of teacher education, licensing, and comprehension. According to Darling‐Hammond and Berry, over 1,000 pieces of legislation related to teachers have been drafted since 1980, and “a substantial fraction have been implemented.” As I discussed in my 1989 RSR article, “Five Years after A Nation at Risk: An Annotated Bibliography,” two waves of 1980s reform reports were identified in the enormous body of primary and secondary literature dealing with education reform. The reform publications of the early 1980s stressed improvements in curricular standards, student performance outcomes, and changes to the education programs, such as salary increases, teacher testing, and stricter certification requirements. The second‐wave reform publications emphasized more complex issues centered around the concepts of restructuring the schools and teacher education programs, as well as empowering teachers to become more involved in curriculum and governance issues.

Details

Reference Services Review, vol. 20 no. 3
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 1 May 2020

Alan Lowe, Yesh Nama, Alice Bryer, Nihel Chabrak, Claire Dambrin, Ingrid Jeacle, Johnny Lind, Philippe Lorino, Keith Robson, Chiara Bottausci, Crawford Spence, Chris Carter and Ekaterina Svetlova

The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially…

2046

Abstract

Purpose

The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially problematize these concepts. It is our hope that a much greater attention or reconsideration of the problematization of profit and related accounting numbers will be fostered in part by the exchanges we include here.

Design/methodology/approach

This paper adopts an interdisciplinary discussion approach and brings into conversation ideas and views of several scholars on problematizing profit and profitability in various contexts and explores potential implications of such problematization.

Findings

Profit and profitability measures make invisible the collective endeavour of people who work hard (backstage) to achieve a desired profit level for a division and/or an organization. Profit tends to preclude the social process of debate around contradictions among the ends and means of collective activity. An inherent message that we can discern from our contributors is the typical failure of managers to appreciate the value of critical theory and interpretive research for them. Practitioners and positivist researchers seem to be so influenced by neo-liberal economic ideas that organizations are distrusted and at times reviled in their attachment to profit.

Research limitations/implications

Problematizing opens-up the potential for interesting and significant theoretical insights. A much greater pragmatic and theoretical reconsideration of profit and profitability will be fostered by the exchanges we include here.

Originality/value

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the research community focussing on problematizing profit and profitability in various settings. The discussion perspectives offered in this paper provides not only a basis for further research in this critical area of discourse and regulation on the role and status of profit and profitability but also emancipatory potential for practitioners (to be reflective of their practices and their undesired consequences of such practices) whose overarching focus is on these accounting numbers.

Details

Accounting, Auditing & Accountability Journal, vol. 1233 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…

16294

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

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