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Article
Publication date: 1 March 2021

Stuart Green and Laurence Ferry

This paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a…

Abstract

Purpose

This paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a developed model of Habermasian colonization provides a framing for both the ways in which accounting is implicated in organizational change and the effect of accounting disturbances on organizational micro-practices.

Design/methodology/approach

Qualitative field studies at three secondary schools were used to gather empirical detail in the form of interview data and documentary evidence. A total of 24 semi-structured interviews were conducted with teachers and bursars.

Findings

Accounting disturbances that were constitutive-transactional in nature had the greatest influence on organizational micro-practices. Behavioural responses to accounting disturbances can be organizationally ambiguous, subtle and subject to change over time.

Research limitations/implications

More field studies are needed, and there is scope to develop a longitudinal perspective to better understand the impact of accounting disturbances over time.

Originality/value

By framing the processes of accounting change using a developed model of Habermasian colonization, contributions are provided by illuminating aspects of both the processes of accounting colonization and the impact of accounting on organizational micro-practices. The findings also add to prior appreciations of reciprocal colonization, creative transformation of accounting disturbances and how accounting can be enabling.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 16 May 2016

Patricia Ann Thomas

This paper aims to offer an example of a comprehensive mid-nineteenth century branding strategy in practice.

Abstract

Purpose

This paper aims to offer an example of a comprehensive mid-nineteenth century branding strategy in practice.

Design/methodology/approach

The paper follows a historical research methodology using archival resources and secondary sources within a conceptual framework of present-day branding theory (Bastos and Levy) and communication theory (Perloff). It interrogates visual and material data to construct a production-led examination of the development of a company brand.

Findings

The examination of the material suggests, first, that the company developed a sophisticated, multi-dimensional, multi-functional and materially coherent branding system. Second, it demonstrates that such a system represents an early example of a strategic practice that many scholars have considered to have arisen only in the late nineteenth/early twentieth centuries. Third, it provides evidence that the origin, if not always the implementation, of the strategy lay with one man, Edward Gibbon Wakefield.

Originality/value

This paper is novel in its use of visual and material culture artifacts to demonstrate the intentions of those who produced them. It also offers an example of practice in an area that is often only explored in theory. It will be of interest to cultural, marketing, visual and material culture historians.

Details

Journal of Historical Research in Marketing, vol. 8 no. 2
Type: Research Article
ISSN: 1755-750X

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Article
Publication date: 21 October 2013

John Jackson Rodger

Drawing on the functional structural systems theory of Niklas Luhmann and the theory of colonisation of the social lifeworld advanced by Jurgen Habermas, it is argued that…

Abstract

Purpose

Drawing on the functional structural systems theory of Niklas Luhmann and the theory of colonisation of the social lifeworld advanced by Jurgen Habermas, it is argued that the Big Society project in the UK is about the creation of an alternative non-state welfare infrastructure by the linking of wealthy donors with opportunities to engage in venture philanthropy in the third sector. The paper aims to discuss these issues.

Design/methodology/approach

The paper outlines key features of Luhmann's theory relating to autopoiesis and structural coupling to illustrate its conceptual strength in making the colonisation process visible.

Findings

The paper illustrates the ways in which system imperatives underpinning the colonisation process absorb and subordinate public activism to narrow market principles forcing the third sector to communicate in the language of the market rather than caritas.

Social implications

The real implication of these developments for the character of the voluntary sector requires further critical examination not only because the state's enduring commitment to welfare may be in question but also for the growing significance of entrepreneurial philanthropy in shaping the character of volunteering and charitable activities and welfare relationships.

Originality/value

The paper applies Luhmann's theory relating to autopoiesis and structural coupling to make key features of government colonisation of the third sector visible.

Details

International Journal of Sociology and Social Policy, vol. 33 no. 11/12
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 26 November 2021

Nigel Craig, Nick Pilcher, Alan M. Forster and Craig Kennedy

The spirits industry is a major economic contributor worldwide, often requiring years of maturation in barrels that is associated with significant release of ethanol into…

Abstract

Purpose

The spirits industry is a major economic contributor worldwide, often requiring years of maturation in barrels that is associated with significant release of ethanol into the surrounding environment. This provides carbon nutrition for colonisation of black fungal growths, one type being Baudoinia compniacensis, or Whisky Black. Although growth is localised in production areas, numerous sites exist globally, and this paper's purpose is to investigate the extent and implications of colonisation.

Design/methodology/approach

The paper presents and discusses the results of a visual survey of the area surrounding a site where whisky is maturing in nearby bonded warehouses. The evaluation considers radial zoning distance from the ethanol source and material substrate types and surface textures. Classical key stages of Building Pathology, namely manifestation, diagnosis, prognosis and therapy, are considered.

Findings

Key findings are that the colonisation of the fungus is non-uniform and dependent on the substrate building material. Additionally, rougher-textured building materials displayed heavier levels of fungal manifestation than smooth materials. Aspects such as distance, wind direction and moisture are considered relative to the extent and level of fungal growth.

Originality/value

This investigation provides the first assessment of the extent and nature of the fungal growth in properties built in surrounding areas to bonded warehouses. Such information can facilitate open dialogue between stakeholders that recognise the aspirations of values of corporate social responsibility, whilst balancing the economic importance of distilling with recognition of the fungus's impact on property values and appropriate recurring remedial treatments.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

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Abstract

Details

Challenges of the Muslim World
Type: Book
ISBN: 978-0-444-53243-5

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Book part
Publication date: 14 November 2012

Mary Isabelle Young, Lucy Joe, Jennifer Lamoureux, Laura Marshall, Sister Dorothy Moore, Jerri-Lynn Orr, Brenda Mary Parisian, Khea Paul, Florence Paynter and Janice Huber

As Jennifer, Lucy, Jerri-Lynn, Lulu, Brenda Mary, and Khea storied and restoried their lives in the ways earlier noted, we were in the midst of, as earlier noted…

Abstract

As Jennifer, Lucy, Jerri-Lynn, Lulu, Brenda Mary, and Khea storied and restoried their lives in the ways earlier noted, we were in the midst of, as earlier noted, gradually growing in our wakefulness of attending to new possible intergenerational narrative reverberations made visible in their storied lives, in their stories to live by. As they storied their lives Jennifer, Lucy, Jerri-Lynn, Lulu, Brenda Mary, and Khea not only taught us of ways in which the intergenerational narrative reverberation of colonizing Aboriginal people continues to reverberate in their lives, in their stories to live by, but they also showed us the new possible intergenerational narrative reverberations they are composing. These new possible intergenerational narrative reverberations are poised to counter and to restory the colonization and oppression of Aboriginal people. In this way, by tracing the counter stories to live by they are composing so as to shape new possible intergenerational narrative reverberations we see that their counterstories to live by carry much potential for shaping a future in which the spirits of Aboriginal teachers, children, youth, families, and communities in Canada are strong.

Details

Warrior Women: Remaking Postsecondary Places through Relational Narrative Inquiry
Type: Book
ISBN: 978-1-78190-235-6

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Book part
Publication date: 15 October 2015

Andrew Goddard and John Malagila

The purpose of this paper is to advance knowledge and obtain an understanding of the phenomenon of public sector external auditing (PSEA) in Tanzania.

Abstract

Purpose

The purpose of this paper is to advance knowledge and obtain an understanding of the phenomenon of public sector external auditing (PSEA) in Tanzania.

Methodology/approach

The paper used a grounded theory method informed by a critical approach. It used data from multiple sources including interviews, observations and documents, to provide a theoretical and practical understanding of PSEA in Tanzania. The theoretical aspects were developed ‘in vivo’ and were also informed by the Habermasian concept of colonisation.

Findings

The principal research findings from the data concern the central phenomenon of managing colonising tendencies in PSEA which appeared to be the core strategy for both the government and external auditors. While the government appeared to manage the National Audit Office of Tanzania (NAOT) appearance and exploited the legitimising features of PSEA, external auditors manoeuvred within colonising tendencies and attempted to maintain the ‘audit supremacy’ image. PSEA in Tanzania encountered colonising tendencies because of weak working relationship between the NAOT and other accountability agencies, inconsistencies in governance and politics, the culture of corruption and secrecy, dependence on foreign financing and mimicking of foreign models. To coexist within this colonising environment, external auditors managed their relationship with auditees and the complexities of PSEA roles. Managing colonising tendencies resulted into obscured subordination of PSEA, contributing to cosmetic accountability and growing public interest in PSEA.

Research limitations/implications

It is hoped that future research in other countries, in and beyond Africa, will be undertaken to broaden and deepen our understanding of the external auditing of public sector entities.

Originality/value

The paper combines grounded theory with a critical approach to understand PSEA in a developing country.

Details

The Public Sector Accounting, Accountability and Auditing in Emerging Economies
Type: Book
ISBN: 978-1-78441-662-1

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Book part
Publication date: 1 November 2011

Graziella Bertocchi

This chapter investigates the determinants of the growth performance of Africa. I start by illustrating a broader research agenda that accounts not only for basic economic…

Abstract

This chapter investigates the determinants of the growth performance of Africa. I start by illustrating a broader research agenda that accounts not only for basic economic and demographic factors but also for the role of history and institutional development. After reporting results from standard growth regressions, I analyze the role of Africa's peculiar history, which has been marked by its colonization experience. Next, I discuss the potential growth impact of state fragility, a concept that reflects multiple facets of the dysfunctions that plague the continent. The last topic I address is the influence, in and out of Africa, of the slave trades. The chapter ends with critical conclusions and suggestions for further research.

Details

Economic Growth and Development
Type: Book
ISBN: 978-1-78052-397-2

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Article
Publication date: 1 August 2018

Pran Krishansing Boolaky, Nitri Mirosea and Kishore Singh

The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government…

Abstract

Purpose

The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia.

Design/methodology/approach

It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period.

Findings

The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards.

Research limitations/implications

This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources.

Practical implications

The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research.

Originality/value

A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.

Details

Journal of Accounting in Emerging Economies, vol. 8 no. 3
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 1 May 2001

Carlos Larrinaga‐González, Francisco Carrasco‐Fenech, Francisco Javier Caro‐González, Carmen Correa‐Ruíz and José María Páez‐Sandubete

Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study…

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Abstract

Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to “negotiate the conception of the environment” by companies that have not significantly changed. In order to investigate whether Gray et al.’s model and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover, the use of environmental accounting is coupled with an attempt to negotiate and control the environmental agenda.

Details

Accounting, Auditing & Accountability Journal, vol. 14 no. 2
Type: Research Article
ISSN: 0951-3574

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