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Article
Publication date: 1 December 2004

Rachel Crane

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and…

1181

Abstract

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and interpretations of the life of Woody Guthrie.

Details

Collection Building, vol. 23 no. 4
Type: Research Article
ISSN: 0160-4953

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Article
Publication date: 21 March 2008

Guro Huby, Bruce Guthrie, Suzanne Grant, Francis Watkins, Kath Checkland, Ruth McDonald and Huw Davies

The purpose of this article is to provide answers to two questions: what has been the impact of nGMS on practice organisation and teamwork; and how do general practice staff…

690

Abstract

Purpose

The purpose of this article is to provide answers to two questions: what has been the impact of nGMS on practice organisation and teamwork; and how do general practice staff perceive the impact?

Design/methodology/approach

The article is based on comparative in‐depth case studies of four UK practices.

Findings

There was a discrepancy between changes observed and the way practice staff described the impact of the contract. Similar patterns of organisational change were apparent in all practices. Decision‐making became concentrated in fewer hands. Formally or informally constituted “elite” multidisciplinary groups monitored and controlled colleagues' behaviour for maximum performance and remuneration. This convergence of organisational form was not reflected in the dominant “story” each practice constructed about its unique ethos and style. The “stories” also failed to detect negative consequences to the practice flowing from its adaptation to the contract.

Originality/value

The paper highlights how collective “sensemaking” in practices may fail to detect and address key organisational consequences from the nGMS.

Details

Journal of Health Organization and Management, vol. 22 no. 1
Type: Research Article
ISSN: 1477-7266

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Article
Publication date: 11 March 2014

Suzanne Grant, Bruce Guthrie, Vikki Entwistle and Brian Williams

Over the past decade, there has been growing international interest in shaping local organisational cultures in primary healthcare. However, the contextual relevance of extant…

1847

Abstract

Purpose

Over the past decade, there has been growing international interest in shaping local organisational cultures in primary healthcare. However, the contextual relevance of extant culture assessment instruments to the primary care context has been questioned. The aim of this paper is to derive a new contextually appropriate understanding of the key dimensions of primary care medical practice organisational culture and their inter-relationship through a synthesis of published qualitative research.

Design/methodology/approach

A systematic search of six electronic databases followed by a synthesis using techniques of meta-ethnography involving translation and re-interpretation.

Findings

A total of 16 papers were included in the meta-ethnography from the UK, the USA, Canada, Australia and New Zealand that fell into two related groups: those focused on practice organisational characteristics and narratives of practice individuality; and those focused on sub-practice variation across professional, managerial and administrative lines. It was found that primary care organisational culture was characterised by four key dimensions, i.e. responsiveness, team hierarchy, care philosophy and communication. These dimensions are multi-level and inter-professional in nature, spanning both practice and sub-practice levels.

Research limitations/implications

The research contributes to organisational culture theory development. The four new cultural dimensions provide a synthesized conceptual framework for researchers to evaluate and understand primary care cultural and sub-cultural levels.

Practical implications

The synthesised cultural dimensions present a framework for practitioners to understand and change organisational culture in primary care teams.

Originality/value

The research uses an innovative research methodology to synthesise the existing qualitative research and is one of the first to develop systematically a qualitative conceptual framing of primary care organisational culture.

Details

Journal of Health Organization and Management, vol. 28 no. 1
Type: Research Article
ISSN: 1477-7266

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Article
Publication date: 1 November 2014

Tina L. Heafner, Eric Groce and Alicia Finnell

Music elicits emotions and acts as a cultural definer of class values, political beliefs, and economic life. Students are intrinsically drawn to and possess an innate ability for…

79

Abstract

Music elicits emotions and acts as a cultural definer of class values, political beliefs, and economic life. Students are intrinsically drawn to and possess an innate ability for interpreting music. Music, moreover, activates learning in ways other content sources cannot; yet, it is utilized infrequently in social studies classrooms as a historical inquiry tool. Harnessing its emotive and seductive power, music as a primary source naturally scaffolds understanding of the zeitgeist through sensory engagement and lyrical analyses. Focusing on Born in the U.S.A. (Springsteen, 1984), authors demonstrate how examining music can impart views often absent from mass media portrayal of historical events and eras. A music listening and analysis tool is employed as a heuristic for critically interpreting music to explore the past. The historical thinking processes presented offer an inquiry-oriented curricular model for integrating music and social studies.

Details

Social Studies Research and Practice, vol. 9 no. 3
Type: Research Article
ISSN: 1933-5415

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Article
Publication date: 24 July 2009

Janet Davey, Lily Schneider and Howard Davey

The purpose of this paper is to examine the nature and extent of intellectual and marketing capital disclosure among fashion companies, specifically to compare intellectual…

4413

Abstract

Purpose

The purpose of this paper is to examine the nature and extent of intellectual and marketing capital disclosure among fashion companies, specifically to compare intellectual capital (IC) disclosure between European and North American fashion companies as well as between fashion industry sectors.

Design/methodology/approach

A coding framework proposed by Guthrie and Petty and adapted by Shareef and Davey was further developed for the fashion context and the top 15 European companies and the top 15 North American companies with accessible 2005 annual reports were analysed.

Findings

The voluntary annual report disclosures confirmed brands as highly valuable capital assets, central to competitiveness and differentiation in this industry. Fashion firm disclosures also reflected organisational change processes and philosophies in several cases. However it is concluded that fashion companies do not value the role of the consumer in the brand value dynamic, customer satisfaction, nor customer loyalty as intellectual capital assets.

Research limitations/implications

The limitations include the subjectivity of the coding process and because many fashion houses remain in private ownership.

Practical implications

Many items of IC are marketing related, however the disclosure of marketing capital and the implications for value adding potential needs better understanding. Traditional accounting practices only partially recognise the value of an organisation's intellectual capital and therefore, the organisation's ability to generate wealth in the future is poorly represented.

Originality/value

The findings contribute to the IC disclosure literature in a fresh and unique way by analysing the fashion industry for the first time.

Details

Journal of Intellectual Capital, vol. 10 no. 3
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 9 April 2018

Bruce Vivian and Warren Maroun

This paper aims to evaluate responses to the International Public Sector Accounting Standards Board’s proposed conceptual framework for evidence of support of new public…

1087

Abstract

Purpose

This paper aims to evaluate responses to the International Public Sector Accounting Standards Board’s proposed conceptual framework for evidence of support of new public management doctrines by key stakeholders, namely, accounting professionals, government agencies and international bodies.

Design/methodology/approach

The research uses a content analysis of response letters to select phases of the conceptual framework project to identify themes/principles pointing to acceptance or rejection of new public management principles by stakeholders.

Findings

Accounting professionals tend to support proposals that are consistent with principles of new public management providing evidence of normative and mimetic isomorphic pressure to align public and private sector accounting practices. Some government agencies and international organisations appear to have conformed but the majority resist efforts to incorporate a new public management discourse in public sector accounting.

Research limitations/implications

The study is based on a content analysis of publically available response letters. It does not engage directly with respondents. In addition, not all stakeholders have submitted an equal number of response letters, with the result that it was not possible to compare responses from the developed and developing world or according to variations in legal and governance systems.

Originality/value

The study provides empirical evidence of different perspectives of the International Public Sector Accounting Standards Board’s conceptual framework project, which have not been considered explicitly by the previous research. The findings support the view that the accounting profession, as an integral part of the capital market system, exerts pressure to drive standardisation of financialised accounting practices. In contrast, government agencies support accounting systems aligned with conventional accountability principles aligned with jurisdiction-specific contexts. The interaction of these opposing perspectives is a primary determinant of change in accounting practice in the public sector space.

Details

Meditari Accountancy Research, vol. 26 no. 1
Type: Research Article
ISSN: 2049-372X

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Book part
Publication date: 29 May 2020

Femi Oladele and Timothy G. Oyewole

Abstract

Details

Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Type: Book
ISBN: 978-1-83982-161-5

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Book part
Publication date: 19 October 2020

Mac Benavides, Tess Hobson, Aliah Mestrovich Seay, Chance Lee and Kerry Priest

Abstract

Details

Transformative Leadership in Action: Allyship, Advocacy & Activism
Type: Book
ISBN: 978-1-83909-520-7

Available. Open Access. Open Access
Article
Publication date: 3 January 2023

Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…

8396

Abstract

Purpose

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

Design/methodology/approach

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

Findings

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Research limitations/implications

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

Originality/value

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 1
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 18 January 2008

Monica Berger

The purpose of this article is to give an overview of scholarly monographs on rock music from 1980 to the present. It aims to provide an overview to the literature for practical…

1772

Abstract

Purpose

The purpose of this article is to give an overview of scholarly monographs on rock music from 1980 to the present. It aims to provide an overview to the literature for practical purposes of collection development as well as giving the reader insight into key issues and trends related to a interdisciplinary topic that attracts scholars from many disciplines in the humanities and social sciences.

Design/methodology/approach

This bibliographic essay, focusing on works related to American culture and of a general nature, includes an overview and historical background; a discussion of how music and ethnomusiciological scholars approach the topic; geographic approaches; literature on four key icons (Elvis, Dylan, Springsteen, and Madonna); American studies; subcultures and genres; other methodologies; and concludes by discussing notable recent works.

Findings

The scholarly literature on rock incorporates a wide variety of approaches and methodologies. Many music‐related scholars appropriate methodology from other disciplines and some non‐music‐related scholars use the formalistic analysis of music scholars. Authenticity is a major theme in the literature on rock.

Originality/value

This essay covers the widest range of monographs on the topic, providing insight into not only the key scholars but also the diversity of approaches to the topic. The historical approach to the literature gives the reader a sense of how the academic discourse on rock has evolved. This essay is of interest to librarians, scholars of rock music, and others concerned with how American scholarship in the humanities and the social sciences has grown since the advent of cultural studies.

Details

Collection Building, vol. 27 no. 1
Type: Research Article
ISSN: 0160-4953

Keywords

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