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Article
Publication date: 1 April 2002

Tor Busch

Ever since its introduction, the concept of organisational slack has constituted the basis for a considerable body of research within behavioural science. A great deal of this…

1927

Abstract

Ever since its introduction, the concept of organisational slack has constituted the basis for a considerable body of research within behavioural science. A great deal of this research has concentrated on budgetary slack, and within the field of public administration the focus has been on the slack‐ or budget‐maximising bureaucrat. As the reduction of slack is the purpose of many of the techniques which are part of the new public management, there is a need to focus on how to measure changes in the level of slack. The objective of this paper is to discuss the relationship between three central concepts within the research on slack: organizational slack, budgetary slack, and the discretionary budget; to assess whether these concepts are suitable for public organizations; and to discuss problems of measurement.

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Managerial Auditing Journal, vol. 17 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 27 April 2023

Audrey Paterson, Marc Jegers and Irvine Lapsley

The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer a

511

Abstract

Purpose

The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer a prospective analysis of issues for further research.

Design/methodology/approach

This reflective article provides a contextual outline of the challenges of managing and accounting for the third-sector during times of crisis.

Findings

Prior studies have covered aspects of trust, accountability and the use of accounting numbers for performance management in the third sector; however, little is known about how accounting numbers and disclosures can contribute to repairing donor trust and sensemaking following adverse events or how accounting numbers and disclosures can be used to navigate uncertainty. Drawing on accountability, trust and sensemaking literature, the papers in this AAAJ special issue contribute to closing this gap.

Research limitations/implications

Whilst the papers presented in this AAAJ special issue provide valuable insights into the challenges faced by third-sector organisations (TSOs) in times of crisis, several vital gaps that merit further investigations have been identified.

Originality/value

This paper and AAAJ special issue provide a set of original empirical and theoretical contributions that can be used to advance further investigations into the complex issues faced by the third sector.

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Accounting, Auditing & Accountability Journal, vol. 36 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 1988

Andries Nentjes and Doede Wiersma

Environmental resources and human knowledge are the ultimate foundations on which human welfare is based. The impact of technical knowledge is well researched. Denison, for…

369

Abstract

Environmental resources and human knowledge are the ultimate foundations on which human welfare is based. The impact of technical knowledge is well researched. Denison, for example, attributes no less than 47 per cent of the growth of real GNP in the USA over the period 1948–81 to technical change. The importance of the environmental resource base has been brought to the foreground by studies like Limits to Growth. Nowadays environmental policies are applied in most industrialised countries just to prevent further deterioration of the environment. In these countries it is not the physical environmental constraint that is felt, but perhaps the drag on economic growth exercised by the costs of environmental regulation. Whatever the nature of the environmental limit to economic growth may be, physical or juridical, it can be overcome by the use and extension of knowledge in order to reduce the amount of pollution and the costs of pollution control. Technical advance or innovation in pollution control is and will remain a very important factor affecting the success of the efforts that are made to improve environmental quality and to maintain growth of output. In this article we shall give a survey of the economic research in the area of innovation and pollution control. The main research themes will be indicated, “blank spots” pointed out and suggestions made about possible subjects for fruitful future research. In section I a short introduction is given to the general economic approach to technical change and innovation. In section II the existing economic literature on pollution control and innovation is reviewed. It will be argued that some of the most relevant research themes have not been taken up. These issues will be discussed in sections III and IV. Section V contains conclusions and recommendations for future research.

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International Journal of Social Economics, vol. 15 no. 3/4
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 1 March 1988

A. Nentjes

The controversy between Hayek and Keynes in the 1930s is probably one of the best‐known disputes in economics and several comments have been made on this episode (Hicks, 1967;…

316

Abstract

The controversy between Hayek and Keynes in the 1930s is probably one of the best‐known disputes in economics and several comments have been made on this episode (Hicks, 1967; Machlup, 1977; Fletcher, 1987). In the assessments little attention has been paid to the development of the ideas of the two economists, to the views they had in common and to the influence they had on each other. These aspects will be taken into consideration in this contribution with the aim of extending our knowledge of the fundamental points of disagreement between them. The crucial question is how it came about that Hayek and Keynes, who for some time studied very similar monetary problems, ended as such fierce opponents on the question of how a modern capitalist system works. Keynes went as far as denying that the market system is self‐adjusting, whereas Hayek, especially in his later writings, propounded the view that markets constitute an efficient mechanism for the satisfaction of human needs.

Details

Journal of Economic Studies, vol. 15 no. 3/4
Type: Research Article
ISSN: 0144-3585

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Article
Publication date: 1 November 1994

Louis H.G. Slangen

Nature and landscape and the quality of soil, water and air areindicated as the environment. On the basis of exclusiveness and rivalrythe environment is a public good. Modern…

818

Abstract

Nature and landscape and the quality of soil, water and air are indicated as the environment. On the basis of exclusiveness and rivalry the environment is a public good. Modern mechanized and intensified agriculture has reduced qualities of this environment. These consequences are negative external effects of contemporary agriculture, and in this sense a typical example of market failure. Government intervention is, because of x‐inefficiency and allocation inefficiency, not without problems. An alternative would be to apply a decentralized decision‐making process. The “club” theory offers a theoretical basis from which it can be deduced that co‐operation by farmers in the shape of an environmental co‐operative is a Pareto efficient alternative to Government interventions. For legitimacy, effectiveness and efficiency it is important that covenants, transferable pollution rights or permits and management agreements are a coherent part of the instruments of an environmental co‐operative.

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International Journal of Social Economics, vol. 21 no. 9
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 1 February 1990

Thijs Zuidema and Hans Ten Kate

This article deals with the determination of the benefits ofenvironmental assets, involving an application for noise. In determiningthese benefits the so‐called Cost of Illness…

87

Abstract

This article deals with the determination of the benefits of environmental assets, involving an application for noise. In determining these benefits the so‐called Cost of Illness Method is applied. An important part of the research is the estimation of the relationship between environmental pollution (noise) and the number of lost workdays. This relationship is estimated by using the Lisrel technique with latent variables. The empirical results show that, for the sample concerned, a relationship between noise and lost workdays does not exist. The research also shows that noise causes annoyance and that annoyance influences people′s wellbeing negatively.

Details

Environmental Management and Health, vol. 1 no. 2
Type: Research Article
ISSN: 0956-6163

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Article
Publication date: 1 January 2006

Benedict O. Ushedo and John E. Ehiri

To determine the human and environmental values that need to be protected at every ethical decision‐making point, given that resources are finite and that the needs of future…

1823

Abstract

Purpose

To determine the human and environmental values that need to be protected at every ethical decision‐making point, given that resources are finite and that the needs of future generations have no upper limit.

Design/methodology/approach

A search was made of the Humanities and Area Studies Databases and Articles, the Philosophers' Index, RenDa Fuyin Baokan Ziliao (People's University reprints series), the Arts and Humanities Citation Index on ISI Web of Knowledge, the Arts and Humanities Data Service, the British Philosophy Database, Dissertation Abstracts International, the Routledge Encyclopaedia of Philosophy (REP Online), ZETOC (Electronic Table of Contents) through MIMAS, and Academic Search Elite. Relevant arts and humanities journals were hand‐searched, and reference lists examined for further relevant reports.

Findings

Although decision making in environmental policy relies on logic, empirical fact and intuition, it does not make sense to have a “universal master plan” covering living persons, the unborn, and the non‐human world when designing an environmental policy. Environmental policy options are meaningful in specific contexts; since each context has its own underpinnings and specific preferences on the basis of its own peculiar socio‐cultural and economic circumstances, the necessity of narrative ethics in decision making becomes evident.

Practical implications

As this review demonstrates, the initial concern in environmental matters may centre on the preservation of human health, clean health, clean air and water, endangered species, jobs and the needs of future generations. Decisions may then be reached through cost benefit analysis, which tends to be whether or not the chosen course of action produces greater balance, the greatest happiness to the greatest number. But there are difficulties in determining what constitutes “cost” or “benefit”.

Originality/value

It became evident from this study that, to stand the test of time, context‐sensitive environmental paradigms should be capable of enriching themselves with ideas from other approaches to decision making such that, although problems may have a global dimension, the solutions to them must be context‐sensitive.

Details

Management of Environmental Quality: An International Journal, vol. 17 no. 1
Type: Research Article
ISSN: 1477-7835

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Available. Content available
Book part
Publication date: 19 July 2000

Abstract

Details

Environmental Taxation and the Double Dividend
Type: Book
ISBN: 978-1-84950-848-3

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Article
Publication date: 28 October 2013

Yoram Krozer, María-Laura Franco-García and David Micallef

– The paper aims to address regulator-management interactions in environmental policy with reference to direct regulations, social regulations and market-based regulation.

382

Abstract

Purpose

The paper aims to address regulator-management interactions in environmental policy with reference to direct regulations, social regulations and market-based regulation.

Design/methodology/approach

Revision of literature to identify the European Union regulations for companies producing polymers. Expert groups consultation to enrich the information and testing of the expert system (software).

Findings

Interactions between actors dealing with environmental policy from government and business sectors cause high and growing transaction costs; in The Netherlands during 1990-2007, they represented an increase from 17 to 21 percent of all environment protection costs. Rapid, 14 percent average annual growth followed the shift from the direct to social regulations in the 1990s. Instead of the shift, better interactions management could have saved nearly four billion euro a year in the EU. In support of this, a web-based expert system is developed in a consortium of small and medium size enterprises and expert centers from seven European countries.

Originality/value

The system, Environmentor, contains checklists with exemplary inputs, outputs, environmental standards and technologies for permits, process for implementation of environmental management systems, as well as an administrative model and auction for the EU emission trading.

Details

Management Research Review, vol. 36 no. 12
Type: Research Article
ISSN: 2040-8269

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Article
Publication date: 1 January 1990

Jacob J. Krabbe

The character of environmental welfare economics is addressed andthe idea of “nature‐sparing” technology is examined; if theconservation of nature is to work then this kind of…

299

Abstract

The character of environmental welfare economics is addressed and the idea of “nature‐sparing” technology is examined; if the conservation of nature is to work then this kind of technology should replace nature‐affecting technologies. A theory to effect this is formulated and an environmental policy is proposed.

Details

International Journal of Social Economics, vol. 17 no. 1
Type: Research Article
ISSN: 0306-8293

Keywords

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