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Article
Publication date: 25 July 2008

Vernon Gayle, Paul Boyle, Robin Flowerdew and Andrew Cullis

The purpose of this paper is to explore the relationship between family migration (i.e. couples with or without children moving home) and social stratification in Britain…

1285

Abstract

Purpose

The purpose of this paper is to explore the relationship between family migration (i.e. couples with or without children moving home) and social stratification in Britain. The purpose of this paper is to explore the effects of family migration on social stratification using contemporary large‐scale nationally representative data.

Design/methodology/approach

The paper investigates data from the British Household Panel Survey (BHPS). This is a nationally representative large‐scale longitudinal dataset which tracks a panel of British households and collects interview data annually.

Findings

The paper found a weak relationship between moving house and employment status. Long‐distance migration had a different effect for males and females when prior employment was considered. There was not relationship between migration and female occupational position, but a small effect for men when the move was for reasons related to their own employment. Generally, migration had a positive effect on the family's social class position.

Practical implications

The paper illustrates that longitudinal data are highly beneficial for analyses of family migration as they provide a temporal location for the move.

Originality/value

This is an original set of analyses of contemporary large‐scale nationally representative longitudinal data.

Details

International Journal of Sociology and Social Policy, vol. 28 no. 7/8
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 30 March 2010

Martin Kornberger and Chris Carter

Recent years have witnessed an increasing number of cities develop strategies. The discourse of strategic management has become an obligatory point of passage for many…

4000

Abstract

Purpose

Recent years have witnessed an increasing number of cities develop strategies. The discourse of strategic management has become an obligatory point of passage for many city managers. This paper starts by posing an ostensibly simple question: why do cities need strategies? The commonsensical answer to the question is: because cities compete with each other. This paper aims to problematise the seemingly natural link between cities, competition and strategy. It also aims to explore the role that calculative practices play in creating city league tables that, in turn, function as the a priori condition that generates competition between cities.

Design/methodology/approach

This paper is interdisciplinary and draws on the related disciplines of accounting, organization theory and strategy. The argument unfolds in four steps: first, it briefly provides some theoretical background for analysis and relates it back to strategizing and accounting as a calculative practice; second, it scrutinizes league tables as an a priori of competition; third, it discusses the implications of the argument for city management and critical accounting; finally, it concludes with a discussion of the power effects of those calculative practices that shape strategizing in cities through the production of competition.

Findings

This paper argues that city strategizing is best understood as a set of complex responses to a new competitive arena, one rendered visible through calculative practices, manifested through city rankings. The paper makes five key contributions: one, league tables reduce qualities to a quantifiable form; two, league tables create an order amongst an heterogeneous ensemble of entities; three, league tables stimulate the very competition they claim to reflect; four, once competition is accepted, individual players need a strategy to play the game; and five, league tables have important power effects that may result in unintended consequences.

Practical implications

The paper contributes to understanding how calculative practices relate to strategy; it explores the organizational environment in which city managers strategize; in addition, it discusses the problem of civic schizophrenia.

Originality/value

The paper seeks to open up an agenda for studying city management, strategy and accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 23 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 February 2017

Mohammad Nurunnabi

The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature…

2155

Abstract

Purpose

The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation issues in developing countries, the purpose of this paper is to explore the impediments of IFRS implementation in a developing country from 1998 to 2014 based on the auditors’ perceptions and documentary analyses.

Design/methodology/approach

Three rounds of interviews (2010, 2012, and 2014) from a total of 75 auditors (including 12 internal auditors and 13 external auditors) were conducted and enforcement documents from 1998 to 2010 were evaluated. The purpose of the three rounds of interviews was to explore the reflection on the changes which the interviewees have experienced over a five-year period.

Findings

Using institutional isomorphism, the results suggest that policy makers should focus on several factors to implement IFRS effectively, including low audit fees, a lack of qualified accountants, a lack of interest in IFRS by managers of some companies, a culture of secrecy, and a family-based private sector. Surprisingly, chartered accountancy firms are able to continue their work because of a culture of non-punishment for violating rules and the absence of any reliable exercising of due care or professional ethics in Bangladesh. Regulators such as the Bangladesh Securities and Exchange Commission (BSEC) and the Institute of Chartered Accountants of Bangladesh are not inclined to enforce actions against corrupt chartered accountant firms. This raises question about the professional integrity of auditors as well as regulators. Unlike, Albu et al. (2011) (World Bank as coercive) and Hassan et al. (2014) (western influence as coercive), the findings of this study imply that coercive isomorphism (regulatory authorities in Bangladesh) should be more proactive to ensure a successful implementation of IFRS.

Research limitations/implications

This study has some limitations, including transcribing information from Bengali to English and some enforcement documents were not available on the BSEC website. This last limitation is mitigated by the fact that a substantial number of enforcement releases (1,647 enforcement notices for a 13-year period) are analysed and three rounds of interviews were conducted.

Originality/value

The findings of this study contribute to, and advance the incremental knowledge of IFRS implementation issues and auditing literature in a developing country’s experience to policy makers (e.g. World Bank, IMF, Basel Committee, G20, IOSCO, and IFAC). The findings may be generalised to other developing countries that are facing effective implementation of IFRS.

Details

Journal of Accounting in Emerging Economies, vol. 7 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 8 April 2014

Diane Sloan, Elizabeth Porter, Karen Robins and Karen McCourt

A research paper on the design and implementation of an e-learning resource responding to the globalisation of education. The purpose of this paper is to focus on the…

1724

Abstract

Purpose

A research paper on the design and implementation of an e-learning resource responding to the globalisation of education. The purpose of this paper is to focus on the challenges presented in learning and teaching on how to support international postgraduate (PG) students undertaking the specific task of a dissertation.

Design/methodology/approach

Using findings from 250 PG students, 40 supervisors and two module tutors the research identified the content and language issues faced by students and recognised the need to design an enabler supporting the latter as independent learners and the academic staff delivering support.

Findings

The e-learning tool provides an independent learning tool which addresses student concerns relating to the process and content of structuring a dissertation and the function of language. Initial responses have been positive from both staff and students in respect to providing a source of student support and feedback.

Originality/value

The research shows how the Dissertation Game Model (DGM), evolved into an e-learning resource supporting student understanding of the content, structure, planning and writing of a dissertation. The e-learning tool focuses on helping international students understand what the generic contents of each chapter of a dissertation should contain and supports them in engaging in research as a transferable skill.

Details

Education + Training, vol. 56 no. 2/3
Type: Research Article
ISSN: 0040-0912

Keywords

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