Search results

Hostile environmental developments are requiring British brewing companies to reshape their archaic distribution strategies. Examines perceptions of the relationships existing between brewers and their contractually‐tied public house tenants. Finds that brewers apply excessive coercive power and insufficient reward power and that in consequence there is extensive channel conflict and insufficient co‐operation. Concludes that brewers are ineffective channel leaders and makes recommendations for them to introduce a “partnership” orientation to their distribution strategies.

Recession and competitive pressure in the global arena, allied to the emergence of large, long‐term potential markets, have intensified both the incentives and the opportunities for countertrade. Examines findings on the generic countertrade approaches of major British companies and analyses attitudes concerning proactivity towards countertrade. Unexpectedly, finds that proactivity varies inversely with the value of individual one‐off contracts and directly with the degree of repeat business. Explores the merits of a proactive approach to countertrade, contingent on business environment dynamics and reflecting organizational competences.

Presents the findings of an exploratory study into the motives and experiences of British firms participating in international joint ventures in Hungary. A great deal of foreign direct investment has been taking place in Central and Eastern Europe since the early 1990s. To date, little research has been conducted on the impact of this investment. A mail study of British firms operating in Hungary was conducted. The results reveal that its stable economic environment and the potential of its market were the primary reasons why firms invested in Hungary. However, political, economic and institutional problems are being experienced by investors.

A contemporary review of the psychometric properties of the Buss‐Perry Aggression Questionnaire was undertaken to assess its suitability for an alcohol dependent population. Three criteria were used to try to achieve this: factor analysis; internal consistency reliability; and test‐retest reliability. Factor analysis revealed that its structure is remarkably consistent in a number of populations. Internal consistency reliability and test‐retest reliability results scores proved to be mainly above the recommended threshold. A conclusion was reached regarding these results that the Buss‐Perry Aggression Questionnaire is an effective screening tool for aggression in an alcohol dependent population.

Although a UK trajectory toward zero-carbon development for all new housing by 2016 has been set, the cost of building such homes and the changes implied for current constructional culture, together with lack of fiscal incentives, makes the target very difficult to achieve. Moreover, the recent governmental clarification of the definition of zero-carbon housing may make it impossible. This paper proposes a prototype construction (see also the associated paper in this issue) and examines in detail both the constructional and cost barriers to eliminating carbon emissions from tightly limited total thermal and electrical consumption targets (not more than 70 kWh/m2). Having established generous access to sunlight and daylight as prerequisites, a related health issue is air quality, especially with air-tight construction. While thermal and hygroscopic capacity can mediate between quality and efficiency, current norms for Scottish housing are notably poor in both respects. A key aim is to assess whether specification for a ‘low-carbon house’ can be cost effective. An analysis is undertaken to asses the increased cost associated with integration of energy efficient measures in the proposed prototype model. The specification of the building envelope and associated renewable technologies are addressed with reference to their cost implication on the overall build cost. Finally potential governmental incentives are proposed to not only meet the 2016 target, but also to promote enthusiasm by the end user. The paper concludes that low-carbon and zero-carbon scenarios would require radical changes of funding/fiscal and building cultures.

In Great Britain, the ‘”Management Standards” were launched in 2004 and formally published in 2007 by the Health and Safety Executive to help organizations manage work‐related stress. The purpose of this paper is to examine how these Standards are translated into organizational practice.

The research uses case studies carried out in five large organizations drawn from the public and private sectors in Great Britain.

Senior management commitment and worker participation are key to managing work‐related stress and are commonly reported across organizations, although to variable form and depth. The solution chosen to identify stress issues is a short assessment of all staff via annual staff surveys, coupled with in‐depth assessments of groups at risk. Common practice also includes combining individual and organizational interventions. One significant challenge emerges as the translation from identified stress issues to focussed interventions and their evaluation.

The implementation processes outlined in this study are by no means exhaustive due to the small sample size but are consistent with previous research.

The findings suggest that the HSE Management Standards approach for dealing with stress issues is do‐able. Refining the information in the HSE guidance on implementing and evaluating interventions and broadening the current focus on organization‐level interventions is needed.

Publication of case studies of the implementation of the Management Standards has been limited. This paper illustrates the efforts made by large organizations to integrate national guidance on stress and this could be used for guiding and improving stress management in similar work settings.

The purpose of this paper is to review and synthesise academic research in environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink their conceptions of “accounts” and “nature”, and alongside others in this AAAJ special issue, provides the basis for an agenda for theoretical and empirical research that begins to “ecologise” accounting.

Utilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting.

Environmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an “information throughput” model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in this AAAJ special issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them.

This paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice.

How to “ecologise” accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper and AAAJ special issue provides empirical, practical and theoretical material to advance further work.

Describes the efforts of the owner/directors of a private limited company to put into place a succession strategy. Considers three major themes: second generation entrepreneurs/management succession; action learning as a human resource development strategy and philosophy; and the learning organization. Concludes that people (and organizations) “learn” best from the priorities of the business, once they have been identified, and that organizational learning is really based on institutionalization of what has been learned – requisite learning.