Search results

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

The purpose of this paper is to provide an outline of the major contributions in the literature on the determination of the least distance in data envelopment analysis (DEA). The focus herein is primarily on methodological developments. Specifically, attention is mainly paid to modeling aspects, computational features, the satisfaction of properties and duality. Finally, some promising avenues of future research on this topic are stated.

DEA is a methodology based on mathematical programming for the assessment of relative efficiency of a set of decision-making units (DMUs) that use several inputs to produce several outputs. DEA is classified in the literature as a non-parametric method because it does not assume a particular functional form for the underlying production function and presents, in this sense, some outstanding properties: the efficiency of firms may be evaluated independently on the market prices of the inputs used and outputs produced; it may be easily used with multiple inputs and outputs; a single score of efficiency for each assessed organization is obtained; this technique ranks organizations based on relative efficiency; and finally, it yields benchmarking information. DEA models provide both benchmarking information and efficiency scores for each of the evaluated units when it is applied to a dataset of observations and variables (inputs and outputs). Without a doubt, this benchmarking information gives DEA a distinct advantage over other efficiency methodologies, such as stochastic frontier analysis (SFA). Technical inefficiency is typically measured in DEA as the distance between the observed unit and a “benchmarking” target on the estimated piece-wise linear efficient frontier. The choice of this target is critical for assessing the potential performance of each DMU in the sample, as well as for providing information on how to increase its performance. However, traditional DEA models yield targets that are determined by the “furthest” efficient projection to the evaluated DMU. The projected point on the efficient frontier obtained as such may not be a representative projection for the judged unit, and consequently, some authors in the literature have suggested determining closest targets instead. The general argument behind this idea is that closer targets suggest directions of enhancement for the inputs and outputs of the inefficient units that may lead them to the efficiency with less effort. Indeed, authors like Aparicio et al. (2007) have shown, in an application on airlines, that it is possible to find substantial differences between the targets provided by applying the criterion used by the traditional DEA models, and those obtained when the criterion of closeness is utilized for determining projection points on the efficient frontier. The determination of closest targets is connected to the calculation of the least distance from the evaluated unit to the efficient frontier of the reference technology. In fact, the former is usually computed through solving mathematical programming models associated with minimizing some type of distance (e.g. Euclidean). In this particular respect, the main contribution in the literature is the paper by Briec (1998) on Hölder distance functions, where formally technical inefficiency to the “weakly” efficient frontier is defined through mathematical distances.

All the interesting features of the determination of closest targets from a benchmarking point of view have generated, in recent times, the increasing interest of researchers in the calculation of the least distance to evaluate technical inefficiency (Aparicio et al., 2014a). So, in this paper, we present a general classification of published contributions, mainly from a methodological perspective, and additionally, we indicate avenues for further research on this topic. The approaches that we cite in this paper differ in the way that the idea of similarity is made operative. Similarity is, in this sense, implemented as the closeness between the values of the inputs and/or outputs of the assessed units and those of the obtained projections on the frontier of the reference production possibility set. Similarity may be measured through multiple distances and efficiency measures. In turn, the aim is to globally minimize DEA model slacks to determine the closest efficient targets. However, as we will show later in the text, minimizing a mathematical distance in DEA is not an easy task, as it is equivalent to minimizing the distance to the complement of a polyhedral set, which is not a convex set. This complexity will justify the existence of different alternatives for solving these types of models.

As we are aware, this is the first survey in this topic.

The paper explores the potential value of urban assemblage theory as a conceptual framework for understanding the role heritage has in social sustainable urban placemaking. The authors conceptualise urban placemaking as a dynamic and complex social assemblage. Heritage is one of the many dimensions of such a complex and dynamic urban assembly. Based on the approach to urban assemblage theory, the authors aim to uncover how postindustrial city-making unfolds. When approaching the case studies, the authors ask the following: Whose city for which citizens are visible through the selected case studies? How is social sustainability achieved through heritage in urban placemaking?

The main research material is derived from theoretical literature and the testing of an assemblage methodological approach through three Norwegian urban regeneration case studies where heritage partake in urban placemaking. The three case studies are the Tukthus wall (what is left of an 19th century old prison), the Vulkan neighbourhood (an 19th century industrial working area) and Sørengkaia (an 19th century industrial harbour area) in Oslo, Norway. The three case studies are representing urban regeneration projects which are common worldwide, and not at least in a European context.

The paper reveals the dynamic factors and processes at play in urban placemaking, which has its own distinct character by the uses of heritage in each of the case study areas. Placemaking could produce “closed” systems which are stable in accordance with its original functions, or they could be “open” systems affected by the various drivers of change. The paper shows how these forces are depending on two sets of binary forces at play in urban placemaking: forces of “assemblages” co-creating a place versus destabilising forces of “disassembly” which is redefining the place as a process affected by reassembled placemaking.

For research, the authors focus on the implications this paper has for the field of urban heritage studies as it provides a useful framework to capture the dynamic complexity of urban heritage areas.

For practice, the authors state that the paper can provide a useful platform for dialogue and critical thinking on strategies being planned.

For society, the paper promotes the significance in terms of fostering an inclusive way of thinking and planning for urban heritage futures.

The paper outlines dynamics of urban regeneration through heritage which are significant for understanding urban transformation as value for offering practical solutions to social problems in urban planning. The assemblage methodological approach (1) makes awareness of the dynamic processes at play in urban placemaking and makes the ground for mapping issue at stake in urban placemaking; (2) becomes a source for modelling urban regeneration through heritage by defining a conceptual framework of dynamic interactions in urban placemaking; and (3) defines a critically reflexive tool for evaluating good versus bad (heritage-led) urban development projects.

Free guided walking tours are one of the most successful tourism segments in the digital platform economy. It is beginning to be associated with negative impacts in some of the destinations where it is spreading rapidly. Although the platform economy is generating increasing academic interest, the free tour model remains largely unexplored area in the literature. This study aims to examine how such activity affects cultural destinations.

Focussing on the largest Free Tours platform operating in Spain, GuruWalk, the methodology used analyses its impact in six cultural destinations on two of the sustainability dimensions: the territorial dimension and the governance, through an exploratory study.

The findings help to understand the differences that such activity generates in each destination depending on the phase of its life cycle, and to implement, if necessary, corrective measures. The research confirms that the impacts differ according to the tourist destination’s maturity, concluding that such activity contributes to the increase of tourist agglomerations and the overcrowding of cultural destinations in their middle and mature life cycles. The findings highlighted the importance of the role of local governance on free tour activity.

The main contribution is the association of the impacts they produce (especially in terms of massification) with destination life cycle phases. There were no similar precedents with a spatial or territorial analysis to reliably demonstrate not only that this activity has an impact on the territory but also what type of impact is produced.

Employability skills have transformed from the acquisition of university degrees to possessions of cognate skills other than only degrees that can help employees secure employment in contemporary work environments. This study evaluates essential skills that will prepare millennia of youths and graduates for employment in the present job market. The study investigated four major hypotheses to underscore the employability opportunities of graduates in challenging 21st-century work environments.

To clearly gain an understanding of women’s disparity in society, the study employed a qualitative approach to evaluate the incidence of gender prejudice in a men’s dominant world. The study utilised two distinguished sampling strategies, purposive and snowballing sampling techniques, which were deemed suitable and useful due to the nature of the study. The study recruited 42 participants by conducting semi-structured interview sessions for the study. The study employed a deductive approach to analyse the data obtained from participants. A thematic content analysis was used to take away prejudice and establish an overarching impression of the interviewed data. Atlas.ti was used to analyse the transcribed interview data from the participants to establish common themes from the surveyed informants.

The results of this investigation indicated that there is a deep-rooted trend of institutionalised men’s dominance in politics and religious leadership. Women perceived less representation and men dominated the two domains of existence in their local environment. The study established that women are optimistic about a turnaround narrative on gender equality in politics and religious leadership. They expressed their concern about strengthened public debate and campaigns on women’s representation, and against gender discrimination. The study further shows that women are influencing the ethical and moral sense for change against women’s neglect in society. They expressed their concerns against the selection of people into political offices for elected political posts and observed the peculiarity of political godfathers fixing their favourite men into those offices.

The study discovered that women are leading campaigns for their representation in politics as well as church leadership today. The novelty of this study bothering around two domains of women’s lives – politics and religion, in particular, church leadership. These have not been evidence before in a study.

The purpose of this paper is to provide insights into cross-functional team (CFT) members’ points of view on knowledge integration.

This study was conducted using Q methodology. The 22 respondents were members of CFTs in information systems development within 7 agencies of the Flemish Government administration.

The study resulted in three distinct perspectives. To the CFT player, the benefits and added value of information and knowledge diversity of CFTs outweigh the challenges of knowledge integration. By contrast, the CFT sceptic is doubtful that knowledge integration in CFTs can ever work at all. Finally, the organization critic highlights the lack of support from the organization for efficient and effective knowledge integration in CFTs.

The findings of this study suggest that CFT configurations have important implications for the development of shared team mental models and for teams’ cognitive performance.

Making CFT members aware of their peers’ mental models, ways of working and priorities could help strengthen knowledge integration. To improve knowledge integration in teams, managers should reduce knowledge boundaries that are the result of organizational structuring and power play between departments.

By focusing on daily experiences with knowledge integration, this study reveals that members of CFTs in information systems development hold contrasting perspectives on, and diverging attitudes towards, knowledge integration.

The purpose of this paper is to estimate the changes of dental caries status among Thai adults and elderly under the different policy options using system dynamics modeling.

A multi-sector system dynamics model was developed to capture the dynamic interrelationship between dental caries status changes and oral health behavior – including self-care, dental care utilization and sugar consumption. Data used to populate the model was obtained from the Thai national oral health survey in 2000, 2006, 2012 and Thailand Official Statistics Registration. Three policy scenarios were experimented in the model: health promotion policy, dental personnel policy and affordable dental care service policy.

Dental caries experiences among Thai adults and elderly were projected to increase from now to 2040, as the elderly population increases. Among all policies experimented herein, the combined policies of health promotion, increased affordability and capacity of dental health service were found to produce the highest improvement in dental caries status with 3.7 percent reduction of population with high decayed, missing and filled teeth (DMFT) and 5.2 percent increase in population with very low DMFT.

This study is the first comprehensive simulation model that attempts to explore the dynamic interrelationship among dental caries experiences and behavioral factors that impact on oral health outcomes. In addition, the simulation model herein offers a framework for policy experimentation that provides policymakers with additional insights to inform health policy planning.

The purpose of this paper is to measure Chinese industries’ eco-efficiency during 2006-2013. The Chinese industry attained rapid achievement in recent decades, but meanwhile, overconsumption of energy and environmental pollution have become serious problems. To solve these problems, many research studies used the data envelopment analysis (DEA) to measure the Chinese industry’s eco-efficiency. However, because the target set by these works is usually the furthest one for a province to be efficient, it may hardly be accepted by any province.

This paper builds a new “closest target method” based on an additive DEA model considering the undesirable outputs. This method is a mixed-integer programming problem which can measure the ecological efficiency of provinces and more importantly guide the province to perform efficiently with minimum effort.

The results show that the eco-efficiency of Chinese provinces increased at the average level, but the deviations remained at a larger value. Compared to the “furthest” target methods, the targets by the approach proposed by this study are more acceptable for a province to improve its performance on both economy and environment counts.

This study is the first attempt to introduce the closest targets concept to measure the eco-efficiency and set the target for each provincial industry in China.

Due to the global labor market challenges, international companies react and adjust fast to these circumstances by implementing digital solutions into all business processes. Organizational ambidexterity is seen as the response of digital transformation and it can be divided into structural, contextual, and sequential dimensions. In this context, organizations representing the smart industry will need employees with specific competencies which let them meet technological challenges.

This chapter aims to clarify the state of opinion on expectations towards, and preparedness for, the impact of Industry 4.0 on human resources management and the implementation of various types of ambidexterity in these companies. We have conducted interviews with key HR informants from manufacturing companies operating in Germany and Poland. We have found that Industry 4.0 has a significant impact on HR practices. In both international companies, various digital solutions in employee recruitment, development, and performance, have been implemented. There have also been mature examples in both companies of structural, contextual, and sequential ambidexterity.

We propose a risk factor for idiosyncratic entropy and explore the relationship between this factor and expected stock returns.

We estimate a cross-sectional model of expected entropy that uses several common risk factors to predict idiosyncratic entropy.

We find a negative relationship between expected idiosyncratic entropy and returns. Specifically, the Carhart alpha of a low expected entropy portfolio exceeds the alpha of a high expected entropy portfolio by −2.37% per month. We also find a negative and significant price of expected idiosyncratic entropy risk using the Fama-MacBeth cross-sectional regressions. Interestingly, expected entropy helps us explain the idiosyncratic volatility puzzle that stocks with high idiosyncratic volatility earn low expected returns.

We propose a risk factor of idiosyncratic entropy and explore the relationship between this factor and expected stock returns. Interestingly, expected entropy helps us explain the idiosyncratic volatility puzzle that stocks with high idiosyncratic volatility earn low expected returns.