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Article
Publication date: 4 May 2012

Kerry Jacobs and Steve Evans

This paper aims to explore how accounting is entwined in the cultural practice of popular music. Particular attention is paid to how the accountant is constricted by artists in…

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Abstract

Purpose

This paper aims to explore how accounting is entwined in the cultural practice of popular music. Particular attention is paid to how the accountant is constricted by artists in art and the role(s) the accountant plays in the artistic narrative. In effect this explores the notion that there is a tension between the notion of the bourgeois world of “the accountant” and the world of “art for art's sake”.

Design/methodology/approach

This paper draws on the cultural theory of Pierre Bourdieu to understand how the character of the accountant is constructed and used by the artist. Particular attention is paid in this respect to the biography and lyrics of the Beatles.

Findings

Accounting and accountants play both the hero and the villain. By rejecting the “accountant villain”, the artist identifies with and reinforces artistic purity and credibility. However, in order to achieve the economic benefits and maintain the balance between the “art” and the “money”, the economic prudence of the bourgeois accountant is required (although it might be resented).

Research limitations/implications

The analysis focuses on a relatively small range of musicians and is dominated by the biography of the Beatles. A further range of musicians and artists would extend this work. Further research could also be constructed to more fully consider the consumption, rather than just the production, of art and cultural products and performances.

Originality/value

This paper is a novel consideration of how accounting stereotypes are constructed and used in the field of artistic creation

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 September 2023

George Harrison Coffie, Divine Tuinese Novieto and Jonas Ekow Yankah

This study aims to investigate stakeholders' perception of the most prevalent unethical practices in the Ghanaian construction industry.

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Abstract

Purpose

This study aims to investigate stakeholders' perception of the most prevalent unethical practices in the Ghanaian construction industry.

Design/methodology/approach

Data used for this study came from a cross-sectional survey (questionnaire), which was administered to 273 stakeholders in the construction industry using convenience sampling technique. The data were analyzed using statistical software package SPSSv17 to determine the most prevalent unethical practices. The ranking factor was calculated based on relative importance index (RII) value.

Findings

The results of this study reveal that corruption was perceived by major stakeholders as the most prevalent unethical behavior (RII = 0.82) followed by bribery (RII = 0.79). Political interference and kickback came third (RII = 0.77) and fourth (RII = 0.74), respectively. However, the least prevalent unethical behaviors were extortion (RII = 0.56), workplace violence (RII = 0.57), alcohol abuse (RII = 0.59) and harassment (RII = 0.59). The findings suggest that when the various groupings were taken into consideration separately, the differences in their perceptions were obvious.

Research limitations/implications

Data for this study were collected from construction stakeholders in Ghana who were conveniently sampled. As a result, in reference to the sampling framework which focused on major stakeholders in only two regions of Ghana does not sufficiently ensure full generalization of the results.

Practical implications

The findings of the study provide significant information for construction organizations and practitioners regarding unethical practices, which are most prevalent in the Ghanaian construction industry. Construction organizations and practitioners seeking to mitigate the negative effect of unethical practices on their performance should focus on educating construction workers on how to avoid corrupt practices and report same to the authorities. Also, ethics training programs must be instituted for staff coupled with constant and random inspection and checking of ethical compliance, verbal promotion and praise for ethical conduct and in some cases increase in employees pay.

Originality/value

This paper is one of the first to have accessed the views of broader stakeholders, i.e. consultants, contractors, professionals, suppliers, regulators, clients and construction workers in the construction industry regarding the most prevalent unethical practices in the Ghanaian construction industry in one study. This study, therefore, enriches the current literature by providing additional dimension to the understanding of unethical practices in the Ghanaian construction industry.

Details

Engineering, Construction and Architectural Management, vol. 32 no. 2
Type: Research Article
ISSN: 0969-9988

Keywords

Book part
Publication date: 1 November 2008

James L. Butkiewicz

Eugene Meyer governed the Federal Reserve Board during most of the Great Contraction. Yet his role and import are almost unknown. He was not misguided by incorrect policy…

Abstract

Eugene Meyer governed the Federal Reserve Board during most of the Great Contraction. Yet his role and import are almost unknown. He was not misguided by incorrect policy indicators or the real bills doctrine; the usual explanations for the failure of monetary policy. Meyer urged the adoption of expansionary policies and created the Reconstruction Finance Corporation to assist banks, especially nonmembers. However, the diffusion of power enabled the district bank Governors to stifle his efforts, although an expansionary policy was finally adopted in 1932. His unquestioning commitment to gold and lack of operational authority are the reasons policy failed.

Details

Research in Economic History
Type: Book
ISBN: 978-1-84855-337-8

Article
Publication date: 1 August 1988

Elizabeth Hennessy and Ian Keil

Dorland began in the USA as an agency specialising in selling holiday resorts, especially on the East Coast. Its direction under Walter Edge became more general and opportunities…

76

Abstract

Dorland began in the USA as an agency specialising in selling holiday resorts, especially on the East Coast. Its direction under Walter Edge became more general and opportunities in the international economy led to a European base in London. London was run by George Kettle, and in time Dorland in Britain became independent and a very successful firm. It had overseas offices, but it also had a specialist interest in financial advertising. By 1939, the flair of its designers and its policy of seeking new business made it one of the largest agencies in the UK.

Details

European Journal of Marketing, vol. 22 no. 8
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 1 September 1986

George Harrison

Discusses aims and objectives of the History of Advertising Trust (HAT) in stimulating research into this subject in Britain. Gives details of main members and contacts and lists…

96

Abstract

Discusses aims and objectives of the History of Advertising Trust (HAT) in stimulating research into this subject in Britain. Gives details of main members and contacts and lists out the main projects with which HAT is involved.

Details

European Journal of Marketing, vol. 20 no. 9
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 1 May 1916

At a meeting of the Council of the Royal Borough of Kensington on the 9th May, Councillor R. DUDLEY BAXTER, Chairman of the Law and General Purposes Committee of the Council…

26

Abstract

At a meeting of the Council of the Royal Borough of Kensington on the 9th May, Councillor R. DUDLEY BAXTER, Chairman of the Law and General Purposes Committee of the Council, brought up a Report as follows:—

Details

British Food Journal, vol. 18 no. 5
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 1 February 1980

DANIEL HAY

I was fairly certain that I had explored most aspects of Whitehaven history. However this town of endless surprises had yet one more to spring on me. On his return my plumber…

30

Abstract

I was fairly certain that I had explored most aspects of Whitehaven history. However this town of endless surprises had yet one more to spring on me. On his return my plumber friend unwrapped a parcel: it contained a ship's log — not the official one, but one kept by an apprentice on a voyage to the far east in the early nineteenth century — and the minute book of the Whitehaven Literary Society, 1820–1822. Of all the material things written about White‐haven very little has been said about its cultural activities. For the development of an interest in art it should be said by the way that the town owes a debt to William Gilpin of Scaleby Castle, the agent for Sir John Lowther of Whitehaven. Directly through his patronage of Matthias Read, and indirectly through his son and grandsons Gilpin contributed not a little to the promotion of painting in Cumberland and elsewhere.

Details

Library Review, vol. 29 no. 2
Type: Research Article
ISSN: 0024-2535

Article
Publication date: 1 March 1966

AFTER some unsuccessful negotiations during the period when the first full‐time schools of librarianship were being established, the Birmingham School was founded in the autumn of…

86

Abstract

AFTER some unsuccessful negotiations during the period when the first full‐time schools of librarianship were being established, the Birmingham School was founded in the autumn of 1950. Circumstances were not entirely favourable—the immediate post‐war generation of enthusiastic ex‐service students had already passed through other schools; the accommodation available was indifferent; the administrative support was bad; resources were weak, both in books and in equipment. There was, more importantly, a strong local tradition of part‐time classes in librarianship and little or no conviction that full‐time study was necessary or desirable.

Details

New Library World, vol. 67 no. 9
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 13 March 2009

Mary M. Cleveland

The purpose of this paper is to compare and contrast three‐factor models of boom and bust from Henry George, Knut Wicksell and Mason Gaffney.

595

Abstract

Purpose

The purpose of this paper is to compare and contrast three‐factor models of boom and bust from Henry George, Knut Wicksell and Mason Gaffney.

Design/methodology/approach

The approach takes the form of an analysis and discussion and mathematical appendix.

Findings

It was found that gaffney modifies and incorporates features of both George and Wicksell into his own model.

Practical implications

The works of George, Wicksell and Gaffney are highly relevant, especially given the current economic crisis.

Originality/value

The paper should be useful both to historians of economic thought and contemporary economists. It brings together ideas that have been neglected in recent years, and contributes to the understanding of economic crises.

Details

International Journal of Social Economics, vol. 36 no. 4
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 June 2015

Diego Pacheco, Isaac Pergher, Guilherme Luís Roehe Vaccaro, Carlos Fernando Jung and Carla ten Caten

This paper aims to presents a conceptual comparative analysis of Lean manufacturing and Six Sigma, highlighting 18 critical aspects between such approaches and their respective…

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Abstract

Purpose

This paper aims to presents a conceptual comparative analysis of Lean manufacturing and Six Sigma, highlighting 18 critical aspects between such approaches and their respective implications for management decision-making.

Design/methodology/approach

Qualitative approach based on the results obtained from literature review about Lean and Six Sigma.

Findings

The main points of divergence between Lean and Six Sigma have been highlighted based on 18 criteria. Seventeen criteria are proposed as a result of a review of the literature and one criterion, and “quality control”, is suggested by the authors.

Research limitations/implications

This article mitigates the literature gap regarding whether and how Lean and Six Sigma are synergistic approaches.

Practical implications

This study enables decision-makers to evaluate the Lean and Six Sigma practices. The results of the analysis performed originated three observations: first, both approaches are predominantly complementary; second, it is possible to create a single model integrating both approaches studied in this research; and third, when Lean is implemented as stand-alone approach, it falls short of specific tools to leverage its full potential according to the complexity of the problem under consideration.

Originality/value

This paper analyzes which aspects from Lean and Six Sigma can be learnt from organizational change and productivity improvement efforts. The analysis includes a comparison of 18 critical aspects for practical use of Lean and Six Sigma.

Details

International Journal of Lean Six Sigma, vol. 6 no. 2
Type: Research Article
ISSN: 2040-4166

Keywords

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