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1 – 10 of 485Manuela Olagnero and Irene Ponzo
Based on a case study of conversion of real estate complexes built in Turin at the time of the 2006 Winter Olympic Games into public and subsidized housing, the chapter compares…
Abstract
Purpose
Based on a case study of conversion of real estate complexes built in Turin at the time of the 2006 Winter Olympic Games into public and subsidized housing, the chapter compares policy goals aimed at producing social mix through the mixing of housing tenure, with actual outcomes and thus identifies possible advantages, challenges, and pitfalls of this kind of intervention.
Methodology/approach
The analysis is based on a survey and semi-structured interviews with residents, in-depth interviews with key actors, and observation of daily interactions in public and shared places.
Findings
Regeneration policies and tenure mix seem to be most effective at preventing neighborhood stigmatization and attract private investments in facility development (area-based effects), but not to be “automatically” a source of mixed social relations and positive role models able to limit socially disapproved behaviors (people-based effects).
Social implications
The practical lesson which can be drawn from this chapter is that the achievement of people-based effects requires long-standing actions which go beyond the construction and allocation of new apartments.
Originality/value
The chapter engages critically with the idea that built environment has deterministic effects on social environment, and social mix resulted from regeneration and housing policies can work as a catch-all solution for activating and rehabilitating human and social resources in the target area. Specifically, we show how these processes require particular organizational and policy conditions that cannot be taken for granted.
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Aims to examine the four different management accounting systems or sets that existed at the Hudson's Bay Company (HBC) during the 1670‐2005 period with Burns and Scapens'…
Abstract
Purpose
Aims to examine the four different management accounting systems or sets that existed at the Hudson's Bay Company (HBC) during the 1670‐2005 period with Burns and Scapens' institution‐based framework of management accounting change.
Design/methodology/approach
A case study was used with comprehensive archival evidence coming mainly from the Hudson's Bay Company Archives (HBCA) and the HBC's private archive for 1670‐1970 and from interviews with retired and existing senior managers at the HBC for 1970‐2005.
Findings
The findings indicated that Burns and Scapens' framework was helpful. Institutions did prevent management accounting changes, even when seriously needed. Under certain conditions, institutions do not resist management accounting changes. Six suggestions are provided for extending and refining Burns and Scapens framework.
Research limitations/implications
Although the 325 years of evidence was uniquely rich, it was still a case study of a single firm.
Practical implications
Management accounting is slow to change because of institutions.
Originality/value
Management accounting change is very much path‐dependent. Changes occur in management accounting because of major external changes such as competition and modernization. Also, management accounting changes come from the introduction of taken‐for‐granted external techniques such as budgeting, capital budgeting, and planning.
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The purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are reproduced…
Abstract
Purpose
The purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are reproduced until replaced) or sedimentation (layering of a new technique upon an earlier technique).
Design/methodology/approach
An archival study of management accounting at the Hudson's Bay Company (HBC) between 1670 and 2005.
Findings
With the delegitimation of management accounting at the HBC, both structuration and sedimentation processes occurred. However, delegitimation did not mean all of the techniques within a set were eliminated. Several management accounting techniques often continued from one set to another (e.g. indents, outfits, standards of trade) reflecting continued reproduction of existing practices. Sometimes new techniques were added to allegedly make the set more effective, but these overlays did not always replace the former.
Research limitations/implications
The usual limitations of single firm study generalizations.
Practical implications
The research provides practitioners with insights into how management accounting practices change. With change some aspects of management accounting will remain the same.
Originality/value
This case study is based upon a unique primary archival. The HBC has made its accounting and other corporate records available to the public for the period 1670‐1970. The archival data set is supplemented by access to some of the Company's private (and more recent) corporate records, plus interviews with retired and existing senior managers about these changes to their management accounting techniques, up to 2005. Therefore, this study is based upon an extensive, unique and robust longitudinal data set.
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The market and political conditions facing Japanese investment inautomobile assembly in Western Europe are wholly different from those inNorth America. Argues in consequence that…
Abstract
The market and political conditions facing Japanese investment in automobile assembly in Western Europe are wholly different from those in North America. Argues in consequence that a distinctive set of questions is necessary in order to evaluate the likely consequences of such investment for the components sector. Within Western Europe, the “indigenous” automotive components industry has begun a process of restructuring, enabling it to face new demands of production and delivery characterized as “Just‐in‐Time”. Rather than relocate close to new vehicle assembly plants, creating spatially‐clustered production complexes, as some have suggested, a favoured solution has instead typically involved changes to logistical operations, enabling JIT delivery from existing Europe‐wide production systems. Outlines the reasons for this response and assesses some of its implications.
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David Cooperman and Paul Plummer
It is quite possible to use the cluster of conventional service terms without further specification, (service jobs, service sectors, service economy), as long as no rigorous…
Abstract
It is quite possible to use the cluster of conventional service terms without further specification, (service jobs, service sectors, service economy), as long as no rigorous empirical theories are intended and as long as data aggregated under that category is likewise not mobilised on behalf of explanation claims. Hence, data published by any number of sources classifies economic activity with reference to agriculture, manufacturing and services, in which services is a residual category. However, the researcher using such data comparatively is at risk since the residuals included in “services” are apt to be the least standardised of all the grossly aggregated data. Where “services” is used as an empty nominal term to stand for other itemised subcategories of service, the term is redundant. Hence, in a recent semi‐popular article, after noting that the term may indeed be so broad as to signify “anything sold in trade that could not be dropped on your foot”, a specification of sub‐categories is given which includes financial services, communication and transportation services, and distribution and retail networks, “among others”, which latter then becomes a rather sizable, unspecified residual itself. (Quinn, Baruch, Paquette 1987).
Policy actors around the world are increasingly looking to the social economy – markets explicitly oriented towards meeting social needs, usually through the third sector – to…
Abstract
Purpose
Policy actors around the world are increasingly looking to the social economy – markets explicitly oriented towards meeting social needs, usually through the third sector – to underpin livelihoods and deliver welfare services. Once considered an adjunct to markets and states, and possibly even a residual, the social economy is being seen as a legitimate player in the plural economy, able to thrive through the effort of dedicated individuals and organisations committed to ethical entrepreneurship. The assumption is that future capitalism can accommodate, perhaps even requires as recession deepens, the energies of the social economy in making new markets and meeting welfare needs. While a body of research has emerged examining the economic characteristics of social enterprises and how they succeed or not in managing the interface between market and ethical priorities, little is known about what it is like to be involved in the social economy or about what different social actors gain from the experience. However, most academic and policy thinking assumes that engagement in the social economy is both rewarding and empowering. This paper aims to fill this gap.
Design/methodology/approach
This paper draws on sobering case evidence from Bristol relating to the experience of social entrepreneurs, employees and volunteers.
Findings
The critical question raised by this study is whether the role of the social economy should be that of returning the socially disadvantaged back into the formal economy. The evidence in this study tends to suggest that this expectation could be misguided and overly ambitious.
Originality/value
The paper offers insight into the backgrounds, motivations, experiences and futures of people involved in the social economy.
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Veronica Coatham, Suzanne Lazarus and Peter Dalton
Using the example of the social housing sector, this paper seeks to evaluate the experiences of one organisation in attempting to learn more about a traditionally difficult to…
Abstract
Purpose
Using the example of the social housing sector, this paper seeks to evaluate the experiences of one organisation in attempting to learn more about a traditionally difficult to reach and engage group – young people – in order to develop more tailored services.
Design/methodology/approach
The research was undertaken as part of a Higher Education Funding Council for England‐funded University “Service by Design programme”, which was designed to enable the transfer of knowledge between the university and external agencies to improve service design. For this project, a focus group approach was adopted to capture the views of housing practitioners and young people. This was underpinned by reference to published literature and data held by the organisation.
Findings
The research led to an improved understanding of the attitudes and behaviours of young people, requiring service delivery staff and heads of departments to examine and change a number of organisational policies and practices. In addition, the research project contributed to evolving cultural change within the organisation and how young people were regarded.
Research limitations/implications
The research was undertaken in partnership with one organisation and hence may have limited transferability. However, the findings reflect those of other more comprehensive studies referred to in this paper.
Practical implications
The paper argues that “customer insight” should underpin excellent customer service. Without a deeper understanding of diverse customer profiles and behaviours, attempts to improve service provision and customer relationships will have limited success.
Originality/value
The paper makes a contribution to ongoing public debates about how young people are currently perceived and about public sector reforms.
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