Kevin Clarke, Jack Flanagan and Sharron O'Neill
The purpose of this paper is to examine whether accounting researchers in Australia more proactively pursued government‐sponsored Australian Research Council (ARC) research…
Abstract
Purpose
The purpose of this paper is to examine whether accounting researchers in Australia more proactively pursued government‐sponsored Australian Research Council (ARC) research funding in the post‐Enron period than researchers in other commerce‐related disciplines.
Design/methodology/approach
The study measures disciplinary research activity using successful Australian Research Council Linkage and Discovery grants for the period 2000 to 2008. The study identifies the number of grants received, the total dollar amount funded, the number of participating institutions, individual researchers and (where applicable) partnering organisations. Using these criteria, the study compares the success of accounting with that of banking and finance, economics and business and management.
Findings
The study highlights accounting's failure to attain comparable levels of research funding relative to other commerce‐related disciplines (both in terms of grants and dollars), even given the public profile of accounting events post‐Enron. The study reveals a significantly higher “elite institution effect” exists in accounting and lower levels of academic and commercial partnerships when compared to other disciplines. The study examines potential reasons for the lack of ARC funding won by accounting researchers.
Practical implications
The persistently low level of representation of accounting researchers among ARC grant winners during this period appears counterintuitive to the traditional “professional model” that links university‐based disciplinary members with practitioners. Why accounting, as a high‐profile profession diverges from this model should be of concern to researchers, universities and the accounting profession.
Originality/value
The study's use of comparative ARC data extends and contextualises earlier studies that have sought to examine the state of accounting research in Australia.
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Jack Flanagan, John Little and Ted Watts
Large companies are the dominant forms of wealth creation in society today. As well as providing jobs and export income, they are key influences on social cohesion. We ignore how…
Abstract
Large companies are the dominant forms of wealth creation in society today. As well as providing jobs and export income, they are key influences on social cohesion. We ignore how companies are run at a peril to us all. However, today investors are increasingly concerned about the ethical behaviour of those who run companies. Regular disclosures that directors and executives have behaved unethically reflect badly on the corporate sector as a vehicle for investor funds. By comparison, Australian company directors are increasingly stating that there is already too much concentration on the mechanisms of corporate governance, indicating that they will happily tick the boxes, but do little more.
In the latter part of the 20th century, companies discovered mission. The key elements of any mission must include the major corporate participants – investors, suppliers, customers, employees and society. The role of management is to develop a structure that can operationalise the mission. Such an approach puts ethics – how we treat other people – at the core of a company's activities. Trust is a critical element in how the interests of these stakeholders are taken up in decision-making and embedded in strategy, plans and action on the ground.
In the aftermath of significant corporate collapses in the 1980s and then again at the start of this century, companies also discovered corporate governance. According to the much referenced Cadbury Committee in the U.K., corporate governance is the system by which companies are directed and controlled, i.e., a the system of checks and balances for effective resolution of conflicts and control over the exercise of managerial power.
This paper suggests that an alternative “professional” approach to governance is likely to be more effective. Today, the role of management is to “add value” and contribute to the “good” of society. This good is the collective set of stakeholder interests entrusted to the governing board to look after. A governance model that integrates the human good with the operations of ‘mind’ in terms of learning and leadership highlights eight distinctive “products,” the eighth being valued products and by-products delivered to each stakeholder. The model is structured around the person's capacity to ask four categories of questions, including those that provide orientation and direction.
The model is used to examine a contemporary governance issue experienced by the board of directors at the National Australia Bank Limited.
Kevin Clarke, Jack Flanagan and Sharron O'Neill
The purpose of this paper is to analyse the performance of accounting researchers in winning competitive Australian Research Council (ARC) grants, when compared with researchers…
Abstract
Purpose
The purpose of this paper is to analyse the performance of accounting researchers in winning competitive Australian Research Council (ARC) grants, when compared with researchers from the medical, engineering and law professions, during a period of heightened questioning of accounting methods, bounded by the end of the dot.com boom in 2001 and the global financial crisis in 2008. Protection and expansion of a profession's core knowledge through effective research is regarded as a hallmark of ongoing professional recognition and success in winning ARC grants is one indicator of the strength of this research. Reasons for the absolute and relative performance of accounting researchers in winning ARC grants are explored.
Design/methodology/approach
ARC statistics for the 2000‐2008 period were analysed, along with additional data from the relevant professional associations and the Commonwealth Department of Education, Employment and Workplace Relations.
Findings
The results indicate that Australian accounting researchers are performing poorly in absolute and relative terms when compared with their professional peers. Some evidence exists that accounting research cultures seem to flourish in only a handful of universities, and that accounting academics are overloaded with teaching to the detriment of research.
Originality/value
The study adds to the growing interest in the value added by accounting research to the accounting profession, the corporate sector and society at large. While the publishing record of Australian accounting researchers appears healthy, when compared with their accounting peers overseas, they perform poorly in winning competitive grants relative to researchers from other professions. This may be a timely wakeup call to the accounting profession that the social acceptance of accounting knowledge should not be taken for granted.
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Kristin S. Williams and Albert J. Mills
This paper aims to accomplish two things: to build on current research which interrogates the role of management history in the neglect of women leaders and labor programs and to…
Abstract
Purpose
This paper aims to accomplish two things: to build on current research which interrogates the role of management history in the neglect of women leaders and labor programs and to draw attention to Hallie Flanagan and the Federal Theater Project and their lost contributions to management and organizational studies.
Design/methodology/approach
This paper adopts a feminist poststructural lens fused with critical discourse analysis to capture the role of discourses in concealing a more fragmented view of history.
Findings
The findings are openly discursive and aim to disrupt current knowledge and thinking in the practice of making history. The paper calls for an undoing of history and an examination of the powerful forces, which result in a gendered and limited understanding of the past.
Originality/value
The objective of this paper is to help scholarship continue to transform management and organizational studies and management history and to raise the profile of remarkable leaders, like Flanagan and similarly remarkable programs like the Federal Theater Project. Flanagan managed arguably the most ambitious and novel labor program under the New Deal, which resulted in an average of 10,000 workers in the arts being employed over four years, in a project which engaged audiences of over 30,000,000 Americans.
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Joshua J. Davis and Michael L. Birzer
The study examined rural police culture in one Kansas police agency.
Abstract
Purpose
The study examined rural police culture in one Kansas police agency.
Design/methodology/approach
This study used a qualitative ethnographic approach using in-depth interviews and non-participant observations to construct and interpret the culture of rural police through the lens of officers working in one rural police agency.
Findings
Five themes were found that described the complexities rural police officers face at this research site, including the law being at the center of officers’ actions, the nature of crime, officers serving as jack of all trades, community relationships and enforcement of crimes by teenagers, and how outside pressures from the community and increased concern for citizens' safety affect officers' daily lived experiences.
Originality/value
There is a dearth of scholarly literature addressing rural and small-town policing. This study is the first known qualitative study to be conducted on rural Kansas police, allowing a snapshot of the workings of rural Kansas police.
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Timothy I. Ramjaun, Madeleine Pullman, Maneesh Kumar and Vasco Sanchez Rodrigues
This article aims to investigate collaborative procurement as a sourcing strategy amongst competing small enterprises in an effort to reduce their material supply costs through…
Abstract
Purpose
This article aims to investigate collaborative procurement as a sourcing strategy amongst competing small enterprises in an effort to reduce their material supply costs through increased efficiencies, bargaining power and economies of scale.
Design/methodology/approach
A case study approach is applied to a network of breweries that are regionally clustered. Interview data from producers, suppliers and industry experts is inductively interpreted to understand the viability, organisational impact and benefits/limitations of joint procurement activities.
Findings
The craft brewing industry follows a market place strategy of differentiation to achieve competitive advantage. This has supply chain implications that promote raw material diversity, which is in conflict with standardisation – a necessary factor for collective buying. Competition impacts information sharing and governance mechanism, while the structural factors of size asymmetry along and across the supply chain influence returns. These issues impact the potential economic benefits of collaborative procurement.
Research limitations/implications
The research propositions have been developed in a specific industry but are generalisable to other companies with a differentiation strategy, especially in the consumer packaged goods sector.
Practical implications
Enabling conditions and constraints are captured in a framework and capability matrix, which can be used by practitioners to assess industry and product feasibility for collaborative procurement.
Originality/value
Previous studies of collaborative procurement have been in the public sector amongst large organisations. This work focusses on coopetition in the context of small businesses to identify the viability and cost-benefit of this strategy.