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In this chapter, I address a number of the difficult questions surrounding the current decline of the American trial. I begin with a compressed and evaluative account of…
In this chapter, I address a number of the difficult questions surrounding the current decline of the American trial. I begin with a compressed and evaluative account of what the contemporary trial is for us. This involves both an account of what we do at trial and a more global account of its significance. I discuss some of the theoretical issues that such an account poses. I then provide a short account of how we have gotten to where we are (“the past”). I provide a summary of recent social scientific findings that suggest that the trial is in current decline and some preliminary speculations as to the explanations for that decline (“the future”). Finally, I suggest the happy possibility that explanation of the future may be quite limited in this matter.
To explore the intersecting dynamics of gender, ethnicity, age, safety, power and sexuality in two cases of qualitative research
Reflexive analysis of community participatory action research.
Being an ‘insider’ is a nuanced and complex identity in social research leading to power flows that are not unidirectional. In addition, not only is gender not the only difference that makes a difference, but it is also important to consider the importance of difference within ‘sameness’.
In considering intersecting identities, difference and sameness this chapter adds to the assertion that research is never ‘hygienic’ and the role of self and research participants are vital considerations at all stages from design to dissemination.
ABERDEEN, the “Granite City,” the “Silver City by the Sea,” the great headquarters of the grey granite trade, and one of the busiest and most influential mercantile cities in Scotland, has a name which is known throughout the civilized world, and a fame which has penetrated to nearly every quarter of the habitable globe. The writing of all that might legitimately be written concerning this remarkable, and in many cases unique, community of “ hard‐headed Aberdonians ” (as they are usually styled), would fill many large volumes, and as we have neither the time nor the space for the compilation of such a work of history and description as this would imply, our readers must be content with an unpretentious historical survey of what is of more immediate interest to them, viz. : the chief libraries belonging to the city of Aberdeen. These are two in number—the Library of the University and the Public Library.
Researchers recommend a reorganization of the medical profession into larger groups with a multispecialty mix. We analyze whether there is evidence for the superiority of…
Researchers recommend a reorganization of the medical profession into larger groups with a multispecialty mix. We analyze whether there is evidence for the superiority of these models and if this organizational transformation is underway.
We summarize the evidence on scale and scope economies in physician group practice, and then review the trends in physician group size and specialty mix to conduct survivorship tests of the most efficient models.
The distribution of physician groups exhibits two interesting tails. In the lower tail, a large percentage of physicians continue to practice in small, physician-owned practices. In the upper tail, there is a small but rapidly growing percentage of large groups that have been organized primarily by non-physician owners.
While our analysis includes no original data, it does collate all known surveys of physician practice characteristics and group practice formation to provide a consistent picture of physician organization.
Our review suggests that scale and scope economies in physician practice are limited. This may explain why most physicians have retained their small practices.
Larger, multispecialty groups have been primarily organized by non-physician owners in vertically integrated arrangements. There is little evidence supporting the efficiencies of such models and some concern they may pose anticompetitive threats.
This is the first comprehensive review of the scale and scope economies of physician practice in nearly two decades. The research results do not appear to have changed much; nor has much changed in physician practice organization.
THIS Indicator was invented by Mr. Alfred Cotgreave, the present Librarian of West Ham, when he was librarian of the Wednesbury Public Library, in 1877. At the time of his invention an Elliot Indicator was in use at Wednesbury, and it was owing to the misplacement of borrowers' tickets in this Indicator, that Mr. Cotgreave's attention was drawn to the question of providing some remedy. He tried various schemes to prevent such mistakes, but ultimately decided that movable numbered blocks, filling up every space in the Indicator would best meet the difficulty. An Indicator on this principle was thereon designed, and later, the numbered blocks were replaced by wooden blocks having a record book attached. The Handsworth Public Library first adopted this Indicator. Subsequently the wooden block was superseded by a metal slide in which the little book carrying the record of issues was placed. In this form the Cotgreave Indicator has existed for a number of years, and it is so well known that it is almost unnecessary to give a description of it in detail. However, I have transcribed an account of its structure and working from one of the descriptive circulars issued in connection with it, from which anyone can gather a good idea of its appearance and use :—
Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and…
Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to illustrate its potential for studying the situated nature of management accounting practices. The extended framework distinguishes field-level institutions (which the authors term broader institutions) and institutions within the organisation (which the authors term local institutions). To extend the B&S framework the authors draw on recent debates in institutional theory, both new institutional sociology, where the focus is now on the institutional logics perspective, and old institutional economics, where there has been debate about the relationship between institutions and actions.
While the B&S framework focussed on institutions within the organisation, the extended framework explicitly recognises institutions which extend beyond the boundaries of the organisation. It also recognises the way in which rationality and deliberation are related to human agency, as well as the power of specific individuals and/or groups to impose new rules. To illustrate the usefulness of the extended framework the research note draws on a recent study of performance measurement in the Accounting and Finance Groups of the Universities of Groningen and Manchester.
It is argued that local institutions within the organisation combine with the broader institutions to shape the forms of situated rationality which are applied by individuals and groups within the organisation. Different groups within an organisation (e.g. engineers and accountants) can have different forms of situated rationality, and contradictions in these forms of rationality can be a source of institutional change or resistance to change within the organisation, and can explain why accounting changes can by implemented in different ways in different organisations and also in different parts of the same organisation.
The extended framework will be useful for studying: (1) how situated rationalities evolve within an organisation, more specifically how they are shaped by both local and broader institutions; and (2) how prevailing situated rationalities shape the responses to accounting change.
– This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations.
This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations.
Having an institutional perspective, the paper develops a “conceptual contextual framework” of management accounting change. The methodology to accomplish this theory building consists of an integration of a number of different works summarizing the common elements, contrasting the differences and extending the work in some fashion. Particularly, it draws on theoretical triangulation by adopting three approaches: old institutional economics for internal processes and factors (Burns and Scapens, 2000); new institutional sociology for external processes and pressures (Dillard et al., 2004); and power and politics mobilization (Hardy, 1996).
The proposed framework provides an understanding of the complex “mixture” of interrelated factors that may influence management accounting change at multi-institutional levels: political and economic level, organizational field level and organizational level.
The framework extends institutional theory-based management accounting research as well as provides a comprehensive basis for examining dynamics of accounting in the institutionalization process. Through further research, the framework will be extended and refined.
The paper has practical implications for practitioners and officers as well as for the accounting profession and academics alike.
The proposed contextual framework provides insights into the processes of change by focusing attention on the underlying institutions that encode accounting systems or practices in three institutional levels: political and economic level, the organizational field level and organization level. Examining the tension between institutionalized beliefs and values that may occur between these three levels of institutions will enhance our understanding of management accounting change in organizations.
HIS holidays over, before the individual and strenuous winter work of his library begins, the wise librarian concentrates for a few weeks on the Annual Meeting of the Library Association. This year the event is of unusual character and of great interest. Fifty years of public service on the part of devoted workers are to be commemorated, and there could be no more fitting place for the commemoration than Edinburgh. It is a special meeting, too, in that for the first time for many years the Library Association gathering will take a really international complexion. If some too exacting critics are forward to say that we have invited a very large number of foreign guests to come to hear themselves talk, we may reply that we want to hear them. There is a higher significance in the occasion than may appear on the surface—for an effort is to be made in the direction of international co‐operation. In spite of the excellent work of the various international schools, we are still insular. Now that the seas are open and a trip to America costs little more than one to (say) Italy, we hope that the way grows clearer to an almost universal co‐working amongst libraries. It is overdue. May our overseas guests find a real atmosphere of welcome, hospitality and friendship amongst us this memorable September!