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Article

Richard Burchell and Anthony Gilden

This paper aims to show how western project managers operating in Asia can employ a survey based on cultural dimensions and continua as a means to assist with managing a…

Abstract

Purpose

This paper aims to show how western project managers operating in Asia can employ a survey based on cultural dimensions and continua as a means to assist with managing a team of host national staff.

Design/methodology/approach

A survey based on a model of national cultural dimensions is described.

Findings

The results for this group of project managers suggest some utility for the Kets de Vries model of cultural dimensions as a means for cross‐cultural studies.

Research limitations/implications

The small sample size is a useful means of measuring cultural orientations in cross cultural research.

Originality/value

Previous use of this cultural model in survey form has not been reported and the approach shows promise as a means for improving cross‐cultural understanding.

Details

Management Decision, vol. 46 no. 7
Type: Research Article
ISSN: 0025-1747

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Article

Tausi Ally Mkasiwa

The purpose of this paper is to explore the role of budgeting in the monitoring functions of the Tanzanian Parliament, specifically the monitoring functions of the…

Abstract

Purpose

The purpose of this paper is to explore the role of budgeting in the monitoring functions of the Tanzanian Parliament, specifically the monitoring functions of the Parliamentary Budget Committee (PBC).

Design/methodology/approach

The paper uses Burchell et al.’s (1980) accounting “machines” framework and its development as a theoretical lens to interpret the research findings. Interviews, document analysis and observation were used for data collection.

Findings

The findings reveal that budget documents were used as learning and answering machines, as they served as the basis for questioning, for checking variances, for reviewing and for conducting monitoring visits. Budgeting procedures were utilized as ammunition machines, as they were used as the basis for expressing legislative officials’ positions and understanding the logic of executive officials’ actions.

Research limitations/implications

The paper investigates the role of budgeting in a parliamentary setting. However, comparative analysis is missing. Nevertheless, the results provide a foundation for future studies and the opportunity to investigate the role of budgeting in the monitoring functions of other parliaments, especially in emerging economies.

Practical implications

The study has practical implications directed toward governments, especially in emerging economies. This study suggests that budgeting documents and procedures can be used to overcome the complexities of the PBC monitoring functions. Budgeting is, therefore, essential in the monitoring functions of the PBC, especially in emerging economies.

Originality/value

The study contributes to the understanding of the role of budgeting in monitoring functions in a parliamentary setting in emerging economies, where such research is lacking. The study also contributes by introducing an “ammunition” role to the theoretical literature on budget use (Simons, 1990, 1991; Abernethy and Brownell, 1999), which is argued to be relevant to politicians and organizations of a political nature, including parliaments.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 3
Type: Research Article
ISSN: 2042-1168

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Article

TONY WARSHAW, TERRY HANSTOCK, ALLAN BUNCH, EDWIN FLEMING and WILFRED ASHWORTH

People After acting as a section head in BLR&DD since the summer of 1984 John Burchell has been officially promoted to this post. His particular responsibilities include…

Abstract

People After acting as a section head in BLR&DD since the summer of 1984 John Burchell has been officially promoted to this post. His particular responsibilities include dissemination, user education and professional education. Sue Howley, BLR&DD project officer responsible for information policy, has been promoted to the post of Head of Central Services, Science Reference and Information Service (formerly Science Reference Library). Dr Richard Snelling, the project officer responsible for social science information, has transferred to Western Manuscripts in the British Library's Special Collections directorate.

Details

New Library World, vol. 87 no. 2
Type: Research Article
ISSN: 0307-4803

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Article

Eve Chiapello and C. Richard Baker

This purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French…

Abstract

Purpose

This purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French social theorists on the accounting research domain.

Design/methodology/approach

The paper presents a citation analysis of articles appearing in selected English language accounting research journals for a sample of French authors, during the periods from the inception of the journals to mid‐2009. In performing this citation analysis, 39 French authors who are well known as social theorists, philosophers, economists or sociologists were included. The accounting research journals chosen for analysis included the top four journals listed in many league tables for accounting research along with several journals that regularly publish research in accounting history or that focus on alternative research paradigms.

Findings

The citation analysis identified the following French authors as being the most frequently cited: Michel Foucault, followed by Bruno Latour and Pierre Bourdieu. The citation analysis also identified the English language accounting research journals in which French social theorists have been most often cited. The two most significant journals have been Critical Perspectives on Accounting and Accounting, Auditing & Accountability Journal, followed by Accounting Organizations and Society, Management Accounting Research and European Accounting Review. The analysis also shows the effects of mimeticism, which seems to have produced a sort of isomorphism in the styles of publication. Accounting, Organizations and Society, appears to be the standard‐setter of the critical‐interpretive field of accounting research.

Originality/value

This paper is the first known to provide a comprehensive analysis of the introduction of French theory into English language accounting research.;

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Jane Broadbent and Richard Laughlin

There has been considerable interest in the theory and practice of organisation change. Similarly there has been a great deal of attention given to the processes that lead…

Abstract

There has been considerable interest in the theory and practice of organisation change. Similarly there has been a great deal of attention given to the processes that lead to and result from accounting change within organisations. There has also been a more limited interest in the interaction and interrelationship between these two literatures. In this paper we explore these different literatures and provide a perspective on this extensive research. The contents are not intended to be a systematic summary of this voluminous literature but rather a recounting of our own views on how we have engaged with this material, as a precursor to thoughts on a future research agenda for these important issues. The paper starts by posing four questions related to organisational and accounting change, the answers to which circumscribe how these themes can be approached theoretically and empirically. Based on our answers to these questions we then move into perspectives on understanding organisations, understanding organisational change and understanding accounting change within an organisational change context. From this analysis the paper concludes with some suggestions on a possible future research agenda on these important organisational issues.

Details

Journal of Accounting & Organizational Change, vol. 1 no. 1
Type: Research Article
ISSN: 1832-5912

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Article

Lise Justesen and Jan Mouritsen

This paper aims to discuss how Bruno Latour's version of actor‐network theory has influenced accounting research. It also seeks to show that Latour's writings contain…

Abstract

Purpose

This paper aims to discuss how Bruno Latour's version of actor‐network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research.

Design/methodology/approach

The paper takes the form of a critical literature review and discussion.

Findings

Since the early 1990s, actor‐network theory, particularly the work of Bruno Latour, has inspired accounting researchers and led to a number of innovative studies of accounting phenomena. In particular, Latour's book, Science in Action, has been the primary source of inspiration for accounting research. This means that there is unexplored potential in Latour's more recent writings which may lead to further inspiration and research in the field of accounting.

Research limitations/implications

The paper reviews only a few of the relatively large number of accounting papers that apply actor‐network theory. A different sample might have given a somewhat different picture. Furthermore, it focuses on the influence of Latour's work and refrains from discussing how the writings of Michel Callon, John Law or other thinkers within the actor‐network tradition are used in accounting research.

Originality/value

This is the first extensive review discussing the influence of Latour on accounting research that engages in a critical discussion of under‐explored potential in Latour's recent work.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Conor Clune, Roel Boomsma and Richard Pucci

The purpose of this paper is to examine an ongoing process of logic assimilation within an amateur sports organisation (ASO) called the Gaelic Athletic Association (GAA)…

Abstract

Purpose

The purpose of this paper is to examine an ongoing process of logic assimilation within an amateur sports organisation (ASO) called the Gaelic Athletic Association (GAA). It seeks to develop our understanding of how forms of accounting mitigated (or exacerbated) the tensions that arose among GAA members due to the consequences of the assimilation of select elements of a professional logic and a commercial logic within its traditionally dominant social welfare logic.

Design/methodology/approach

Interviews were undertaken with representatives and members of the GAA to understand the effects of growing commercialisation and professionalisation on the organisation’s traditional amateur status and social mission. In particular, the authors sought to understand how accounting, in the form of financial reporting, influenced the extent of the tensions that arose. Interviews were supported by an extensive collection of podcasts and news articles that discussed this topic.

Findings

The paper’s findings offer unique empirical insights into the role played by forms of accounting in the maintenance of amateurism within an ASO. It reveals the conflicting role of financial reporting within the GAA whereby it was used by the GAA’s management to ease member concerns surrounding logic assimilation while simultaneously being ignored by clubs and counties to facilitate payments to managers thereby eroding the amateur status of Gaelic Games.

Originality/value

The paper is unique in its exploration of logic assimilation within a form of hybrid organisation that has previously been unexamined in the accounting literature. It extends extant understandings of how accounting influences the co-existence of potentially conflicting logics. The paper also discusses the implications of what accounting makes visible and keeps invisible on the longevity of the traditionally dominant social welfare logic within an ASO.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Pete Giacoma

User fees are charges levied against individual consumers of publicly produced services and commodities and publicly granted privileges on a cost‐per‐unit basis. In the…

Abstract

User fees are charges levied against individual consumers of publicly produced services and commodities and publicly granted privileges on a cost‐per‐unit basis. In the broadest definition, user fees include charges for specialized database searches performed by public libraries, for electricity produced by a city‐owned utility, and for liquor licenses. In each of these cases, an individual can avoid the charge by consuming zero amount of the service, commodity, or privilege. By comparison, an individual cannot avoid the general taxes assessed for support of the library or other government services even if his or her direct consumption of a given service is zero.

Details

The Bottom Line, vol. 3 no. 1
Type: Research Article
ISSN: 0888-045X

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Abstract

Details

Flexible Urban Transportation
Type: Book
ISBN: 978-0-08-050656-2

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Article

Shaul Hayoun

The purpose of this paper is to contribute to the discussion on the non-essence of accounting by focusing on financial accounting’s distinct technology: financial…

Abstract

Purpose

The purpose of this paper is to contribute to the discussion on the non-essence of accounting by focusing on financial accounting’s distinct technology: financial statements. Complementing the genealogical perspective on accounting’s changing socio-historical settings, it proposes a semiotic perspective on the accounting statement.

Design/methodology/approach

The paper takes an interdisciplinary approach in the theoretical framing of IFRS recognition and measurement principles that underlie the statement of financial position. It mobilises Saussure and Barthes’ sign theory – semiology, as it provides a meaningful delineation of financial accounting, bringing out its distinct numerical-linguistic knowledge-construction operation.

Findings

In addition to the justification of employing semiology as a parent discipline for accounting, it is shown how IASB’s recognition and measurement procedures manifest the interrelated non-essentialist semiological principles of reciprocal articulation and value constellation. Accounting entries (“expression”) are not representations of pre-existing economic resources (“content”), but rather both are mutually constituted by delimiting the resource/asset from its broader category. Such judgment-based articulation results with value constellations, where asset value is merely a relational product of other values.

Originality/value

To the long-established critique that accounting has no essence, the paper adds a formulation of a non-essentialist semiotic logic: the financial statement’s semio-logic. It further sheds light on the role of such logic as an epistemological presupposition to the accounting – society reciprocity, where accounting is a malleable product of, and is used to exert power over, its social surroundings.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

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