Search results

Major constitutional change is rare and thus has unknown implications for supply chain partners. Member firms within local food supply chains in the UK can best protect their interests in the wake of Brexit through close collaboration and by identifying and exploiting key dynamic capabilities. This can increase their individual and collective resilience and potential ability to influence future decisions relating to the constitution.

READERS can be forgiven if they have thought, from time to time, that we are anti‐union. This is not true, although we admit to thinking that they have for a long time forgotten their prime reason for existence — to fight for human rights for their members against what were, in days long gone by, very inhuman employers.

Executives are poorly prepared for the next crisis. In order to be able to lead organizations through crises, executives need to have knowledge about the structures and processes they introduce with the goal of maintaining the organization's capacity for action.

The argument is based on the author's personal experience as consultants and experts for leadership development. Organizations are oftentimes too slow or too quick to implement measures. The adopted measures do not have long‐term effects. Many measures are inexpertly implemented, leading to a long‐term loss of employee trust. Executives do not measure up to their role's modified demands. Dedicated executives leave the organization or are on burnout‐induced sick leave.

Executives act within their professional role and not as individuals as a whole. A group of executives who are resilient as individuals does not yet make for a resilient executive team. The executive team's resilience depends on the collective capacity for action. Crises are threats to individuals and social systems, both regarding their subsistence and their identity. The fight to maintain the social system's identity obstructs the fight to maintain its economic survival.

There are four fields of action for executive development: crisis management expertise; interpersonal skills and self‐reflection; strategic resilience; and personal resilience.

The concept of “resilience” could help prepare executives, teams and organizations for upcoming crises. In addition to individual abilities, organizations also need to adjust habits, structure and culture in order to be resilient.

This paper extends the nature and relevance of exploring the historical roots of social and environmental accounting by investigating an account that recorded and made visible pollution in 17th century London. John Evelyn's Fumifugium (1661) is characterised as an external social account that bears resemblance to contemporary external accounting particularly given its problematising intentionality.

An interpretive content analysis of the text draws out the themes and features of social accounting. Emancipatory accounting theory is the theoretical lens through which Evelyn's social account is interpreted, applying a microhistory research approach. We interpret Fumifugium as a social account with reference to the context of the reporting accountant.

In this early example of a stakeholder “giving an account” rather than an “account rendered” by an entity, Evelyn problematises industrial pollution and its impacts with the stated intention of changing industrial practices. We find that Fumifugium was used in challenging, resisting and seeking to solve an environmental problem by highlighting the adverse consequences to those in power and rendering new solutions thinkable.

This is the first research paper to extend investigations of the historical roots of social and environmental accounting into the 17th century. It also extends research investigating alternative forms of account by focusing on a report produced by an interested party and includes a novel use of the emancipatory accounting theoretical lens to investigate this historic report. Fumifugium challenged the lack of accountability of businesses in ways similar to present-day campaigns to address the overwhelming challenge of climate change.

This chapter focuses on theories and methods for policy studies in higher education, in an era of accelerating globalisation. Policy is increasingly conceived as a complex process which extends from global to local levels, and is contested at all levels. At the same time, higher education has assumed a more central role in the development of a so-called ‘global knowledge economy’. Thus, the re-conceptualisation of ‘policy’, along with the repositioning of the role of higher education in globalising times, call for a rethink on theory and method for higher education policy studies. With attempts to cover a broad global-local span, single theoretical framings are often insufficient, and theoretical eclecticism potentially offers more comprehensive insights into dynamic policy processes than single theories alone. In particular, the combination of critical theory and post-structural theory has presented a fruitful way to build policy ‘trajectory’ and ‘network’ analyses across multiple levels and sites.

The Teaching Excellence Framework was explicitly introduced as a mechanism to ‘enhance teaching’ in universities. This chapter suggests, however, that the highly complex ‘black box’ methodology used to calculate TEF outcomes effectively blunts its purpose as a policy lever. As a result, TEF appears to function primarily as performative policy act, merely gesturing towards a concern with social mobility. Informed by the data and metrics driven Deliverology approach to public management, I suggest the opacity of the TEF's assessment approach enables policymakers to distance themselves from and sidestep the wicked problems raised by the complicated contexts of contemporary higher education learning and teaching. At the same time, however, I argue that the very indeterminacy through which the framework achieves this sleight of hand creates a space in which engaged teaching practitioners can push through a more progressive approach to inclusive success.

Auditing is seasonal, with the majority of U.S. public companies having a December fiscal year-end. This results in an audit “busy season” and “off-season” with a non-trivial seasonal impact on the pricing of audit services. We apply an economic framework that explains how audit seasonality affects both the magnitude and the price elasticity of audit demand and audit supply. We find that the audit busy season is associated with an audit fee premium of approximately 10% based on a meta-analysis of 97 analyses from 18 audit fee studies of U.S public companies. A meta-regression of the contextual differences in research design between studies reveals that examining only Big N attenuates the busy season effect size but does not eliminate it, and that the busy season effect size may be larger post-SOX.

This series of papers aims to explore the transition from higher education into work. It reports on research undertaken over a period of two years and which sought to track a number of young graduates as they completed their studies and embarked upon career of choice.

The approach adopted is defined and discussed as one of “common sense”. Alongside the notion of “common sense” the paper deploys two further concepts, “convention” and “faith” necessary to complete a rudimentary methodological framework. The narratives which are at the heart of the papers are built in such a way as to contain not only the most significant substantive issues raised by the graduates themselves but also the tone of voice specific to each.

Five cases are presented; the stories of five of the graduates over the course of one year. Story lines that speak of learning about the job, learning about the organisation and learning about self are identified. An uneven journey into a workplace community is evident. “Fragmentation” and “cohesion” are the constructs developed to reflect the conflicting dynamics that formed the lived experience of the transitional journeys experienced by each graduate.

Whilst the longitudinal perspective adopted overcomes some of the major difficulties inherent in studies which simply use “snap shot” data, the natural limits of the “common sense” approach restrict theoretical development. Practically speaking, however, the papers identify issues for reflection for those within higher education and the workplace concerned with developing practical interventions in the areas of graduate employability, reflective practice and initial/continuous professional development.

The series of papers offers an alternative to orthodox studies within the broader context of graduate skills and graduate employment. The papers set this debate in a more illuminating context.