Search results

The purpose of this paper is to explore the ways in which both formal and informal control, operating as a package, are implicated in responding to organisational change arising from the introduction of the Australian Federal Government’s Clean Energy Act (2011).

This investigation is based on a review of archival data, and semi-structured interviews conducted with 15 staff at different hierarchical levels within an Australian renewable energy company.

Although formal management control systems and informal control both played important roles in the organisation’s reorientation to organisational change, it was the latter form of control that predominated over the former. The influence of the prevailing organisational culture, however, was pivotal in orchestrating both formal and informal control efforts within this organisation.

This study contributes to management control theory and practice in two ways: first, it provides much needed empirical evidence about the ways in which management controls act as a package; second, it offers insights into the relative importance of the components of a management control package in the context of a particular organisational change. In addition, it responds to Laughlin’s (1991) call for empirical “flesh” to be added to the skeletal framework he advocates to make this conceptualisation of organisational change, “more meaningful”.

This issue is a selected bibliography covering the subject of leadership.

The paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial spaceflight sector.

The authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and private space travel providers, published over a 20-year period. Leximancer was used to initially screen the data and then the authors manually analysed the content to identify themes.

The data analysis revealed three themes, relating to: the uncertainty of space travel; National Aeronautics and Space Administration (NASA) stimulating innovation in the private sector; and risk, insurance and regulation. These themes informed by TCE reveal the “hierarchical” organisational forms used to achieve human spaceflight and then the “hybrids”, insurance and regulations used to stimulate private sector investment and innovation.

This paper contributes to the accounting literature by answering the calls of Alewine (2020) and Tucker and Alewine (2022a, b) for more research into accounting in the space context. Specifically, the paper contributes by identifying mechanisms used by NASA to stimulate private investment in the space travel sector, as well as issues that have affected the implementation of these mechanisms. The paper also contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context.

The Commission appointed jointly by the World Health Organization and the Food and Agricultural Organization continues to plod its weary way towards the establishment of Codex standards for all foods, which it is hoped will eventually be adopted by all countries, to end the increasing chaos of present national standards. We have to go back to 1953, when the Sixth World Health Assembly showed signs of a stirring of international conscience at trends in food industry; and particularly expressed “the view that the increasing use of various chemical substances had … , created a new public health problem”. Joint WHO/FAO Conferences which followed initiated inter alia international consultations and the setting up of the Joint FAO/WHO Codex Alimentarius Commission.

This paper follows the call for more future-oriented practices within organisations, particularly in relation to how they respond to growing concerns about Earth’s sustainability and life on the Planet. This study aims to explore how the data produced by major scientific projects in the Space sector can support future-oriented accountability practices by enabling both a projection and an imagination of a more or less distant future, thereby feeding into accountability practices.

We rely upon a multiple interpretative case study analysis and interview-based data from three main organisations in the Earth observation (EO) value chain: an International Space Company, a Research Centre of Energy Transition and a European Private Equity Firm.

We find that future-oriented accountability practices can be fed by a creative assemblage of scientific data provided by Space sector’s programmes with different sources of knowledge and information. These data are embedded into a broader accountability system, connecting different actors through a “value chain”: from the data providers, gathering data from Space, to the primary users, working on data modelling and analysis, to the end users, such as local authorities, public and private organisations. The predictive data and expertise exchanged throughout the value chain feed into future-oriented accountability efforts across different time-space contexts, as a projected and imagined, more or less distant, future informs the actions and accounts in the present.

This research extends the literature on the time dimension of accountability. We show how a creative assemblage of scientific data with different sources of knowledge and information –such as those provided by Space sector’s programmes and EO data – enable organisations to both project the present into (a more or less distant) future and imagine this future differently while taking responsibility, and accounting for, what could be done and desired in response to it. We also contribute to the limited literature on accountability in the Space sector by examining the intricate accountability dynamics underpinning the relationships among the different actors in the EO data value chain.

PROPERLY administrated, the reading room—displaying newspapers, magazines, and ready‐reference books—may, in spite of all that has been said to the contrary, become an important contributory factor in the educational work of our libraries. Let us examine the position closely. It is admitted, even by intemperate opponents, that the reading room is one of our most frequented departments. How, then, may the librarian make it of real educational value to the frequenters? This is a significant question, and, in the limited space available, we propose to indicate a few directions in which much might be done to enhance the utility of this department, and, within certain limits, to systematize its work on the lines of the policy governing the circulating departments. First of all, there is the important question of planning the room; and, although the size and arrangement must, to a large extent, depend upon the local requirements, a few general observations, applicable under almost all circumstances, may here be made. The room should be so designed as to facilitate supervision—glass partitions being more desirable than solid walls. Wherever practicable, the exit should be within view of the staff. For passages between tables, ample space should be allowed—six to eight feet being a reasonable width where movable chairs are used. The accompanying plan obviates the necessity for further comment, and will, perhaps, convey a clearer idea of what is required.

While personalisation and service choice remains a central plank of the Labour Government's policies in health and social care, there is a growing evidence base confirming that ethnic minority groups, are disadvantaged as service users in the UK. Building on some baseline data collected in 2000 and 2003/04, our recent research (Jutlla & Moreland, 2007) has reaffirmed the difficulties that Asian carers have in accessing services when caring for a relative with dementia.While such access data is important, we wish to move beyond the demographic aspects to consider the existential realities (the ontology) of the lives and cultures of those in minority ethnic groups. This paper consequently discusses the diversity and complexity of migration patterns among the Sikh community living in Wolverhampton. The paper conceptualises some of the ways in which different migration experiences and the realities of daily life influence the perceptions, experiences and patterns of care among migrant Sikh carers in Wolverhampton caring for an older person with dementia. The paper thus explores the thesis that the Sikh community is not a homogeneous group; and that the diversity and differences within the Sikh community can have important implications for care. Taking a biographical narrative approach to fieldwork, the relevant factors to be considered include: the carer's country of origin; their migration route and reasons for migration; their age at migration and the cultural experiences of the carers and their communities both in the UK and India.