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