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Article
Publication date: 13 September 2011

Michael G. Keenan

The purpose of this paper is to explain the adoption of consolidated accounting for New Zealand holding companies during the period 1946‐1957.

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Abstract

Purpose

The purpose of this paper is to explain the adoption of consolidated accounting for New Zealand holding companies during the period 1946‐1957.

Design/methodology/approach

An explanatory, multiple‐case, holistic case study is used to explain the relative increase in consolidated accounting adoption in New Zealand following passage of the Companies Act 1955, in spite of that accounting choice remaining voluntary under the legislation.

Findings

The explanation is subjected to replication tests for explanatory case studies, and is supported by the data from all 25 cases satisfying the criterion for inclusion in the study.

Originality/value

The explanation differs from the micro‐economic explanations of accounting choice in terms of firm characteristics which are generated within the positive accounting research paradigm. It utilizes findings from research in the economics of standardization which show that mechanisms for co‐ordinating the behaviour of market participants enable them to capture benefits of market externalities which would otherwise be unavailable because of market failure. The explanation is that: the low rate of pre‐legislation consolidated accounting adoption was due to a market failure around the accounting information which rendered unilateral adoption generally uneconomic; and the post‐legislation surge in adoption was due to passage of the Act resolving the market failure by overcoming a co‐ordination problem for potential adopters, enabling them to realise positive network effects and, therewith, net benefits of adoption.

Details

Pacific Accounting Review, vol. 23 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 19 April 2013

Michael G. Keenan

The purpose of this paper is to show how accounting technology transfers from the centre of the British Empire contributed to the early professionalisation of accounting…

6380

Abstract

Purpose

The purpose of this paper is to show how accounting technology transfers from the centre of the British Empire contributed to the early professionalisation of accounting and auditing practices in a New Zealand public utility company – the Auckland Gas Company – while it was operating in a colonial, pioneer, settler society.

Design/methodology/approach

An explanatory historical narrative links the company's inward transfers of accounting technology to the developing professionalisation of its accounting practices. Different analytical frameworks are used to combine the two components of the narrative: those of Jeremy for technology transfers, and Carnegie and Edwards for stages in the professionalisation process. The narrative is informed by archival research on the annual reports and financial statements of the company, and the minutes of its directors' meetings.

Findings

Accounting technology transfers are identified in the company's adoption of British accounting regulations, its appointment of skilled immigrants, and their adoption of contemporary English gas companies' accounting practices. Proto‐professional accounting, i.e. the earliest stage of accounting professionalisation as the practice changes from non‐professional to professional, is evidenced in the change in accountants' and auditors' work from unpaid to paid, and in their exercise of more specialised skills. Effects of technology transfer on the professionalisation of the company's accounting practices are traced through changes in its accounting methods, internal control systems, external reporting forms, and the auditing of its accounts.

Originality/value

The paper's focus on technology transfer in proto‐professional accounting in a New Zealand setting is an original contribution to the literature on accounting technology transfers between different countries in different periods.

Content available
Article
Publication date: 19 April 2013

107

Abstract

Details

Pacific Accounting Review, vol. 25 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 15 October 2008

Michael Keenan and Rafael Popper

The paper sets out to explore the nature and degree of variation in foresight “style” across six world regions. The underlying hypothesis is that differences in regional

1127

Abstract

Purpose

The paper sets out to explore the nature and degree of variation in foresight “style” across six world regions. The underlying hypothesis is that differences in regional context – in terms of political, socio‐economic, and cultural conditions – will affect foresight “style”. At the same time, a secondary hypothesis acknowledges that policy tool transfer and international learning might soften the influence of contextual conditions.

Design/methodology/approach

Using the data collected for more than 800 foresight exercises in six world regions, the paper considers eight different dimensions of foresight “style”, including domain coverage, time horizon, target groups, and methods used. It interprets regional differences (and similarities) with reference to dominant political and economic traditions in each region. In so doing, it tests the hypothesis that foresight “style” is influenced by regional context.

Findings

The analysis suggests that some foresight “style” dimensions vary between regions more than others. For example, there is marked variation in the domain areas covered by foresight across the world, while some regions appear to prefer particular methods over others. Time horizons also vary. For other dimensions, such as participation levels and the identity of target groups, there is a good deal of similarity. Thus, some dimensions of “style”, at least at the aggregate level, seem to be more influenced by regional context than others.

Originality/value

The paper is unique in being the first publication to survey such a large sample of foresight activity across a wide part of the globe.

Details

Foresight, vol. 10 no. 6
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 14 December 2020

Richard G. Brody, Gaurav Gupta and Michael Turner

The purpose of this paper is to examine factors motivating an individual to report a whistleblowing scenario to various stakeholders within a company. This paper examines…

Abstract

Purpose

The purpose of this paper is to examine factors motivating an individual to report a whistleblowing scenario to various stakeholders within a company. This paper examines how four factors (country of origin and the espoused national cultures of masculinity, collectivism and uncertainty avoidance) influence the level of responsibility toward three stakeholders at different levels of hierarchy in an organization.

Design/methodology/approach

Using a case-based approach, this study collects data from 432 accounting students from two different countries. Using regression analysis on the pooled data, this paper provides evidence on how accounting students would behave when facing a whistleblowing situation involving their immediate supervisor.

Findings

This study finds that country of origin and espoused national cultural values influence the individual’s decision regarding whom to blow the whistle.

Originality/value

The study has improved upon the methodological deficiencies of previous studies that rely on Hofstede’s (1980) cultural values in that the paper focuses on the espoused national culture at the individual level.

Details

International Journal of Accounting & Information Management, vol. 29 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 15 October 2008

Maurits Butter, Felix Brandes, Michael Keenan and Rafael Popper

This paper seeks to provide an introduction to the special issue of foresight, dedicated to the European Foresight Monitoring Network (EFMN).

Abstract

Purpose

This paper seeks to provide an introduction to the special issue of foresight, dedicated to the European Foresight Monitoring Network (EFMN).

Design/methodology/approach

The paper sets out the project's rationale and its scope and approach.

Findings

The paper presents some of the achievements of the EFMN, as well as some of its limitations.

Originality/value

The paper considers how the EFMN might be sustained and further developed over the longer term. It also provides a brief description of the main papers in the special issue.

Details

Foresight, vol. 10 no. 6
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 1 January 1994

Marcia Henry, Linda Keenan and Michael Reagan

The following Melvyl system search sheet updates the 1991 search sheet published in the first edition of Search Sheets for OPACs on the Internet. Although the first…

Abstract

The following Melvyl system search sheet updates the 1991 search sheet published in the first edition of Search Sheets for OPACs on the Internet. Although the first edition's search sheet is still very useable, it does not document some new features (e.g., Save Set, the Mail To, and Update commands) as well as the change in I.P. address. The Melvyl search sheet is the first of several revised search sheets to be published in CWIS. For example, there have been changes in the Harvard, Rensselaer, University of Illinois, and CARL search sheets to name just a few. The next edition of Search Sheets for OPACs on the Internet will have search sheets for over one hundred new OPACs not covered in the first edition. We hope to keep up with the changes in the OPACs of both editions in CWIS.

Details

Campus-Wide Information Systems, vol. 11 no. 1
Type: Research Article
ISSN: 1065-0741

Article
Publication date: 1 October 2004

Ozcan Saritas and Michael Keenan

Despite differences in political approaches and institutional frameworks, health and social services in all European Union (EU) Member States face similar challenges…

1038

Abstract

Despite differences in political approaches and institutional frameworks, health and social services in all European Union (EU) Member States face similar challenges, notably the need to adjust to demographic ageing and to changing employment and family patterns. This article takes a closer look at some of those issues (drivers) that are likely to have significant implications for the future of the sector. On this basis, three diverging “integrated visions” for health and social services are presented. The first vision is a “best guesstimate” and assumes that current developmental targets, for example, on reducing cardiovascular disease, are generally met. The second vision is a “problem‐plagued” view of health and social services, where targets are missed and the current level of service generally stays the same or deteriorates. Finally, the third vision presents a more “visionary” picture of health and social services where services are largely transformed from what is known today. All “integrated visions” have been constructed from existing health‐care scenarios as well as the drivers identified earlier. The paper is rounded off with an account of some of the policy measures being implemented by the European Commission and Member States in addressing several of the areas highlighted as important for the future of the sector.

Details

Foresight, vol. 6 no. 5
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 1 October 2004

Michael Keenan, Ozcan Saritas and Inga Kroener

The textiles and clothing sector employs millions of people in the European Union (EU) and has a combined annual turnover of more than €200 billion. Over the last decade…

5147

Abstract

The textiles and clothing sector employs millions of people in the European Union (EU) and has a combined annual turnover of more than €200 billion. Over the last decade or so, more than a million jobs have been lost in the industry, partly through modernisation, but mainly as a result of international competition, especially from developing countries. This competition is set to intensify with the abolition of import quotas in 2005, leaving the EU industry facing an uncertain future. This article explores five key drivers that are likely to affect the sector profoundly over the coming decade. For each driver, three “outlooks” have been articulated: an extrapolation of current trends and drivers (“Alpha” outlook), a situation where many things “go wrong” (“Beta” outlook), and a situation involving more visionary outcomes (“Delta” outlook). The aim is not to forecast the future, but rather to explore plausible outcomes for the industry over the coming decade. On this basis, a number of policy areas have been identified where the European Commission (EC) and Member States will need to address future threats and opportunities.

Details

Foresight, vol. 6 no. 5
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 15 October 2008

Rafael Popper

This paper addresses a challenging topic, which in both academic and professional literatures has been widely discussed but mainly from one single angle – that is, how to

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Abstract

Purpose

This paper addresses a challenging topic, which in both academic and professional literatures has been widely discussed but mainly from one single angle – that is, how to select foresight methods. From that point of view researchers and consultants promote (even if unintentionally) the use of particular methods. Here the question of selection is raised from a different perspective: how are foresight methods selected?

Design/methodology/approach

The guiding “theory” is that a better understanding of the fundamental attributes of foresight methods and their linkages to the core phases of a foresight process, together with the identification of possible patterns in the selection of methods, will provide useful insights as to how the selection of methods is carried out.

Findings

So far the selection of foresight methods has been dominated by the intuition, insight, impulsiveness and – sometimes – inexperience or irresponsibility of practitioners and organisers. This paper reveals that the selection of foresight methods (even if not always coherent or systematic) is a multi‐factor process, and needs to be considered as such.

Practical implications

The results can be utilised by lecturers and students to describe and understand better the use of foresight methods, and by organisers of foresight (including practitioners) to better inform decisions during the design of (hopefully) more coherent methodological frameworks.

Originality/value

The paper combines practical concepts and frameworks (such as the Foresight Process and the Foresight Diamond) with innovative analyses to represent and visualise better the combination of methods in 886 case studies, for example introducing the Methods Combination Matrix (MCM) to examine the dynamics of a mix of methods.

Details

Foresight, vol. 10 no. 6
Type: Research Article
ISSN: 1463-6689

Keywords

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