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Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.

The purpose of this paper is to analyze and critique the growing literature on record‐keeping practices in Mesopotamia and ancient Egypt with a particular focus on processes of ancient accountability, and provide a research agenda for future work.

Analyzes the contributions of accounting historians in this area as well as the research conducted by Assyriologists and Egyptologists. Our analysis emphasizes the embeddeness of ancient processes of accounting and accountability in their wider contexts.

A framework is proposed comprising levels and spheres of accountability. The levels of accountability consist of: hierarchical; horizontal; and self, all entailing both accounting and non‐accounting elements. Furthermore, accountability is analyzed at three spheres: the individual‐state, the state‐individual, and the individual‐individual.

Further research in this area might examine issues such as the temporal dimension of accountability and whether more precise time measures than those reported in the extant literature were enforced in ancient economies; how the ancients dealt with differences between actual and expected measures; examination on the extent to which accountability exerted an impact on, and the role of accounting in, ordering the lives of individuals and communities; and examination of the trajectories of accounting and accountability across different historical episodes.

During the past decade, one of the major thrusts of change in manufacturing industry has been the alignment of manufacturing methods to rapidly changing and turbulent market demands (Piore & Sabel, 1984; Smith, Child & Rowlinson, 1990). A focus upon core products and processes, involving customer responsiveness and the elimination of waste has been coupled with a drive to improve product quality and cost reduction. ‘New Wave’ lean manufacturing techniques (Storey, 1994) and management control methods (Berry, Broadbent & Otley, 1995) are therefore now widely com‐mended as a means of improving competitiveness in industry (Smith, 1990). However, it is always easier to extol the virtues of such techniques than to translate them into a coherent set of practices (Kunda, 1992).

This paper is situated within two debates. First concerns the theories of ‘disorganised capitalism’ and the like which argue for major restructuring of advanced capitalist societies. Reed (1991) usefully identifies and summarises three varieties of such theory: (i) Post‐Fordism/Flexible Specialisation (e.g. Piore and Sabel, 1982); (ii) Disorganised Capitalism (e.g. Lash and Urry, 1987); (iii) Post‐Modernism (e.g. Poster, 1984). Common to these theories of ‘disorganised capitalism’ is the understanding that the progressive development of an ‘organised society’ (Prestus, 1962) — characterised by concentration, centralisation and corporatism — is being interrupted/challenged by trends in a contrary direction. The second relates to arguments about the work of middle management (e.g. Goffee and Scase, 1986 v. Dopson and Stewart, 1990).

This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in organizational response to seemingly similar institutional pressures; and politicians' cognition of accounting numbers.

The paper uses neo‐institutional theory to examine the planning and budgeting documents of the devolved bodies and material gathered from semi‐structured interviews.

The findings point to a process of nested translations, from mission through aims and objectives to targets, with accounting numbers present only in the last stage whereby time‐bounded targets are formulated and used to assess achievements. Because of the negotiations around the diverging interests of actors, the translation process is neither linear nor stable.

The paper contributes to the literature by: examining the emergence and use of new accounting and budgeting systems in political organizations; understanding the experience of institutionalization of accounting practices; and exploring the impact of accounting reform on political deliberation and joined‐up government.

During the last decade, several financial initiatives aimed at “reforming” the public sector in the UK have been produced by the Government. These initiatives seek to supplant historically established bureaucratic modes of governance, underpinned by a public service ethic, by market‐based principles. Reflects on these developments and provides a critical evaluation of the markets and hierarchies literature by focusing specifically on recent developments in the governance of health and community care. Argues that the discourse and practices of economic rationalism are not “given” or “natural” but arise within, and serve to secure and legitimize, particular (historical) power/ knowledge relations. It is only by developing more substantially democratic forms of governance that there is any prospect of removing the irrational consequences attributed to markets and hierarchies.

Examines the construction of the funding formula, following the 1988 Education Act, used to determine the levels of devolved budgets in three English local education authorities (LEAs). Explains that, in each LEA, a team was formed to determine the funding formula. Also explains that, as most schools pre‐local management of schools (LMS) only kept aggregate records showing the cost of education at the levels of primary/secondary sectors rather than individual school level, the LMS teams faced serious problems in defining budget parameters, identifying cost elements and attributing costs to functions. More critically, points out that while the 1988 Education Act made it clear that the new budgeting system should be comprehensive in the sense of not merely reflecting past expenditure patterns but being based on perceived education needs, the LMS teams developed funding formulae which predominantly preserved the status quo established by historical expenditure patterns. Explores both the arguments and the mechanisms which each LMS team deployed in order to produce an incrementalist budgeting system and the constraints that operated on incrementalism.

The purpose of this paper is to contribute to the sociology‐of‐science type of accounting literature, addressing how accounting knowledge is established, advanced and extended.

The research question is answered through the example of research into linkages between accounting and religion. Adopting an actor‐network theory (ANT) approach, the paper follows the actors involved in the construction of accounting as an academic discipline through the controversies in which they engage to develop knowledge.

The paper reveals that accounting knowledge is established, advanced and developed through the ongoing mobilisation of nonhumans (journals) who can enrol other humans and nonhumans. It shows that knowledge advancement, establishment and development is more contingent on network breadth than on research paradigms, which appear as side‐effects of positioning vis‐à‐vis a community.

The originality of this paper is twofold. First, ANT is applied to accounting knowledge, whereas the accounting literature applies it to the spread of management accounting ideas, methods and practices. Second, an original methodology for data collection is developed by inviting authors from the network to give a reflexive account of their writings at the time they joined the network. Well diffused in sociology and philosophy, such an approach is, albeit, original in accounting research.

Seeks to explain the survival of the Local Education Authority (LEA) as an organizational form despite the significant reform of UK education that created a hostile environment for them.

Adopting a historical perspective and drawing on neo‐institutional sociology, analyses the structuration of the educational field and the survival strategies of three LEAs, from 1988 to the mid‐1990s. The evidence base is some 100 semi‐structured interviews conducted between 1993 and 1997 with local education officers, head teachers and members of Boards of Governors.

The paper shows that LEAs have been able to continually transmute structures and reproduce social systems that secured their continued and major involvement in education. Coping strategies were designed that reduced their own bureaucracy, built partnerships and new patterns of coalitions with schools, and discouraged a broadening of the organizational field.

Although the evidence comes from just three LEAs, survival strategies appear to have been adopted across the country, but there may be regional variations that could be further explored. In addition, parents were not interviewed, and issues of parent power and the nature of relationships between parents and other participants in the organizational field would be fruitful areas for future research.

In practice the system of education remains dominated by the producers of education, although the head teacher has more and the LEA less power than previously.

The historical perspective offers an understanding of institutional context by focusing on changes over time and generates insights on how organizations behave and develop.