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1 – 10 of 175C. Richard Baker and Martin E. Persson
Accounting history has tended to ignore the accounting research enterprise, focusing instead on particular episodes or periods, such as histories of standards setting or histories…
Abstract
Accounting history has tended to ignore the accounting research enterprise, focusing instead on particular episodes or periods, such as histories of standards setting or histories of the accounting profession. In effect, methodological and theoretical differences within the accounting research discipline have so profoundly divided the discipline that researchers working in one area are relatively unable or unwilling to understand the key issues in other areas. This chapter seeks to shed some light on the greatest divide in accounting research: the divide between positive and critical accounting research. This chapter argues that both positive and critical accounting research can trace their origins to certain key figures who were doctoral students at the University of Chicago in the late 1960s and early 1970s. The chapter employs Foucault’s concept of genealogy to examine the origins of the positivist and critical paradigms in accounting research.
Linda Christie and Mike Danson
The purpose of this chapter is to provide the rationale for the public authorities’ direct interventions to realise benefits for the city and region of Glasgow acting as host city…
Abstract
Purpose
The purpose of this chapter is to provide the rationale for the public authorities’ direct interventions to realise benefits for the city and region of Glasgow acting as host city for the 2014 Commonwealth Games.
Methodology/approach
The methodology relies on an extensive literature review of the impact of large sporting and cultural events and of the evolution of the partnership approach to social and economic development and regeneration. One of the authors was critically involved in the construction of The Commonwealth Games legacy for Glasgow and so the chapter uses a participant researcher methodology.
Findings
The findings are consistent with the lessons from previous mega events as proposed following recent Olympic and Commonwealth Games and World Cups. The City Council was able to introduce a partnership approach which intervened to establish a viable legacy programme.
Research implications
Research implications, as previous studies have argued, are of a need for evaluation of the legacy programme over a period of several years.
Practical implications
Practical implications follow from the success of the Glasgow Games which confirm the advantages of a partnership-based legacy programme being established early by the host city.
Social implications
Social implications have been addressed over the short term by others and the longer term impacts of public sector interventions need to be analysed.
Originality/value
Originality/value of the chapter come from the description and assessment of the first legacy programme to be established before the event with wide stakeholder support.
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Christopher McMahon and Peter Templeton
This chapter will develop an understanding of what the logical conclusion of having English football clubs primarily existing as businesses: namely, those instances where clubs…
Abstract
This chapter will develop an understanding of what the logical conclusion of having English football clubs primarily existing as businesses: namely, those instances where clubs are treated not as community institutions but as any other business with set assets that can be disposed of at a profit. There is an unfortunate history of clubs being owned based on the value of the assets they possess (such as their stadium or training), a trend that has only seemed to accelerate in recent decades. The various forms asset stripping takes can be explored by examining what happened to clubs like Blackpool FC and Wimbledon FC, as well as many others. This chapter is an exploration of what happens when the entity that fans assume is something more than a business is dismantled for profit, the harshest of reality checks, and a reminder that football clubs in these contexts are little more than business assets.
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In the first decade of the 21st century, the financial crisis of 2007–2010 stands out as a landmark political, societal, business and economic event. Its impact on the financial…
Abstract
In the first decade of the 21st century, the financial crisis of 2007–2010 stands out as a landmark political, societal, business and economic event. Its impact on the financial sector is evident as seen by the collapse of banks such as Lehman Brothers, the sale of Bear Stearns to JP Morgan Chase and by the full or part nationalisation of others such as Northern Rock, Bradford and Bingley, Lloyds (including Halifax Bank of Scotland which they acquired during the crisis) and RBS. Its scope and breadth of impact has spread beyond the financial sector and has affected the broader economy and society. The North American along with a number of European and other economies fell into recession. The UK economy suffered its longest and deepest recession since the Second World War. Government and central banks announced unprecedented policy responses and initiated measures such as record low interest rates and quantitative easing (the printing of money) to stave off a 1930s style depression. Policies such as the car scrappage scheme introduced by the UK and American governments were designed to reduce inventories, stimulate economic recovery and help re-build confidence. Nevertheless, businesses suffered and a number of them collapsed, for example in the United Kingdom, high street retailers Zavvi, Woolworths and among others Borders ceased trading and were put into administration. The story of the financial and economic crisis has been well documented by, among others, Tett (2010), Roubini and Mihm (2010), and Bishop and Green (2010).
Despite its resonances, the sociological concept of agency – the ability to ‘make a difference’ – has not been widely applied to entrepreneurialism. This chapter makes a case for…
Abstract
Despite its resonances, the sociological concept of agency – the ability to ‘make a difference’ – has not been widely applied to entrepreneurialism. This chapter makes a case for a relational conception of agency. It extends our thinking about entrepreneurialism into areas that, despite their empirical importance, have received little systematic theoretical attention, specifically, the role of emotions, corporeality and social interactions. The relational theory of entrepreneurial agency allows us to address, in new ways, one of entrepreneurship's enduring questions: why do some individuals rather than others become entrepreneurs? Theoretically, by placing emotion at the heart of agency we propose a theory that can recognise individuality without recourse to individualism. We illustrate this approach through a re-analysis of structural hole theory, which is an attempt to explain (unsatisfactorily in our view) entrepreneurial behaviour by recourse to social network theory. We show how a relational concept of agency can resolve the unhelpful tension between the structural qualities of network relationships and the capacity for individual action.
Christopher McMahon and Peter Templeton
Moving away from the stories of financial disaster we encountered in Chapter 2, Chapter 3 examines what it means for fans when their club is suddenly awash with more financial…
Abstract
Moving away from the stories of financial disaster we encountered in Chapter 2, Chapter 3 examines what it means for fans when their club is suddenly awash with more financial muscle than some nation-states due to the generosity of a wealthy benefactor who is seemingly more interested in sporting glory than in financial gain. This chapter engages with the notion of the football club as a billionaire’s plaything. Roman Abramovich’s acquisition of Chelsea in 2003 saw the West London club embark on an eye-watering spending spree and a sustained period of on-field successes, one that was unknown in the club’s history to that point. As a result, we take Chelsea during the Abramovich era as a starting point for considering how this model of ownership affects the relationship between fans and the connection that they have with their club. The evident success that financial muscle can bring shows owners what a happy fanbase is capable of, what they are capable of doing, and what they are capable of ignoring. The success of the financially doped teams of the 2000s created a precedent for winning over a fanbase with a successful football club, but nevertheless sat awkwardly with the normative ideals of how a football club should exist in the world and relate to its supporters.
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