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Article
Publication date: 9 October 2017

John Burns, Irvine Lapsley and Peter Miller

465

Abstract

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Qualitative Research in Accounting & Management, vol. 14 no. 4
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 9 October 2017

Kari Nyland, Charlotte Morland and John Burns

The purpose of this paper is to explore two hospital departments, one of which is laterally dependent on the other to function, but which are subject to distinct vertical…

1242

Abstract

Purpose

The purpose of this paper is to explore two hospital departments, one of which is laterally dependent on the other to function, but which are subject to distinct vertical managerial controls. This complexity in vertical–lateral relations generates tension amongst the hospital’s senior managers and a perception of coordination difficulties. However, this paper shows how the interplay between managerial and non-managerial controls, plus important employee “work”, moderates tension and facilitates day-to-day lateral coordination at the patient-facing level.

Design/methodology/approach

This is a case-study, relying mostly on the findings of semi-structured interviews. Theoretically, the paper draws from previous insights on inter-organisational relations (but informing the focus on intra-organisational coordination) and an “institutional work” perspective.

Findings

Consistent with much extant literature, this paper reveals how non-managerial controls help to moderate tensions that could emerge from the coercive use of managerial controls. However, the authors also show a maintained influence and flexibility in the managerial controls at patient-facing levels, as new circumstances unfold.

Research limitations/implications

The findings of this paper could generalise neither all laterally dependent spaces in hospitals nor patterns across different hospitals. The authors recommend future research into the dynamics and interaction of managerial and non-managerial controls in other complex settings, plus focus on the purposeful work of influential agents.

Originality/value

The paper has two primary contributions: extending our knowledge of the interplay between managerial and non-managerial controls inside complex organisations, where non-managerial controls reinforce rather than displace managerial controls, and highlighting that it is seldom just controls per se which “matter”, but also agents’ purposeful actions that facilitate coordination in complex organisations.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 4
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 31 May 2018

John Burns

By adopting a “peer approach,” the purpose of this paper is to evaluate the adult support and protection process in North Ayrshire from the perspective of patients, service users…

393

Abstract

Purpose

By adopting a “peer approach,” the purpose of this paper is to evaluate the adult support and protection process in North Ayrshire from the perspective of patients, service users and carers.

Design/methodology/approach

A research design was co-produced by health and social care staff and people with lived experience of ASP processes and experiences. The semi-structured interview design explored the ASP inquiry, investigation and case conference stages of the ASP process.

Findings

The study found some examples of good practice as well as some areas for improvement. The variability of experience, the provision of information, use of advocacy services and plans for future systematic evaluation of experiences were identified for possible improvement.

Research limitations/implications

The design somewhat limits generalizability; the sample size is small and although the findings and innovative approach involving those with lived experience may have wider appeal, the specific recommendations pertain to a specific local authority area in Scotland though these too may interest practitioners and researchers in other authorities.

Practical implications

The recommendations stand to improve services and process accessed and experienced by adults at risk of harm. Working with people with lived experience takes services closer to co-producing, designing and evaluating services and processes.

Originality/value

This study has high originality. Local value is high and is also likely to be valuable to those interested in adult support in protection generally and peer approaches across fields.

Details

The Journal of Adult Protection, vol. 20 no. 3/4
Type: Research Article
ISSN: 1466-8203

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Article
Publication date: 13 November 2020

Per Ståle Knardal and John Burns

The purpose of this paper is to explore the use of accounting when managing the institutional complexities of a festival organisation pursuing financial and social objectives…

638

Abstract

Purpose

The purpose of this paper is to explore the use of accounting when managing the institutional complexities of a festival organisation pursuing financial and social objectives. Specifically, it focuses on how accounting can be implicated in handling a festival’s multiple and potentially conflicting logics. Also, through mobilising the concept of institutional work, the following builds on our knowledge of the importance of what people do, in managing an organisation’s institutional complexity.

Design/methodology/approach

This paper is grounded in a qualitative case study, for which the primary data derives from interviews, plus examination of internal documents and information in the public domain.

Findings

The festival studied is commercially successful, though ultimately one of its main organisational goals is to maximise donations to charitable causes. Other goals include: offering an alternative community through music, particularly to the young; fostering new and innovative artistry; and nurturing a festival family that is rooted to a large extent in its army of volunteers. The paper reveals how seeking such goals simultaneously requires the handling of logics that potentially can pull in opposite directions. Moreover, it highlights the efforts of festival organisers to maintain coexistence between the different logics, including the utilisation of accounting, accounts and accountability to facilitate this.

Originality/value

There are three main contributions of the paper. First, it offers new insight into how accounting can be purposefully used to mediate between potentially opposing logics in a complex organisational setting. Second, the paper extends our knowledge of the use of accounting specifically within a popular culture context. Third, the following adds to recent use of the concept of institutional work to understand why and how people mobilise accounting to handle institutional complexity in organisational settings.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 29 November 2022

John Edward Burns and Stephen Jollands

Most football clubs were founded by members of the local community within which they are based. The success of a club is built on the time, effort and resources given by these…

935

Abstract

Purpose

Most football clubs were founded by members of the local community within which they are based. The success of a club is built on the time, effort and resources given by these locals, which is offered due to the benefits that football promises to the community in return. However, the game has increasingly been dominated by a focus on financial (monetary) value, at the expense of such benefits being delivered to the clubs' local communities. This article examines a need for deliberation over what accountability is owed by football clubs to their local communities in the context of questioning what and for whom football is for.

Design/methodology/approach

This exploration is undertaken within the context of the English game, where a series of issues has resulted in the UK Government undertaking a “fan led review of football governance”. The report produced by this review is analysed to understand whether the contents and recommendations enters the debate over what accountability is owed to local communities.

Findings

While the UK Government's fan led review recognises the pivotal role of local communities in the formation of the English game, its focus and resulting recommendations are mostly on the financial sustainability of the clubs. The analysis demonstrates that, due to their focus on financial value, the implementation of the report's recommendations is more likely to exacerbate the underlying issues rather than resolving them.

Originality/value

The call for deliberation over whether and what accountability is owed to local communities has been repeated over time. The UK Government's fan led review provided an important opportunity to engage in that deliberation. However, the dominance of financial value within football has all but silenced any call for and action regarding this.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 July 1911

[In view of the approaching Conference of the Library Association at Perth, the following note on the Leighton Library may not be inopportune. Dunblane is within an hour's railway…

50

Abstract

[In view of the approaching Conference of the Library Association at Perth, the following note on the Leighton Library may not be inopportune. Dunblane is within an hour's railway journey from Perth and has a magnificent cathedral, founded in the twelfth century, which is well worthy of a visit.]

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New Library World, vol. 14 no. 1
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 June 1912

MR. JOHN BURNS, President of the Local Government Board, speaking on the Housing of the Working Classes Bill before the Standing Committee of the House of Commons, on 13th May, is…

29

Abstract

MR. JOHN BURNS, President of the Local Government Board, speaking on the Housing of the Working Classes Bill before the Standing Committee of the House of Commons, on 13th May, is reported to have said that “he believed the time had come when men were tired of drenching the country with Public Libraries, and were beginning to realise that small gardens, parks and open spaces were infinitely better for the people.” We do not contend for one moment that more parks and open spaces are not wanted for the use of the people, but that these should be provided in place of Public Libraries is certainly another matter. If more open spaces be necessary for the physical well‐being of the race, surely libraries are quite as much a necessity for the intellectual equipment of the people. And Public Libraries, if used in an intelligent manner, will certainly help those who use the parks to appreciate their beauties all the more. We can, perhaps, forgive Lord Rosebery for his recent criticisms on libraries, because by reason of his position, and having the great advantage of owning a fine library, he has not really experienced the need for the help a Public Library affords. It is, therefore, an easy matter to criticise from his point of view. But such criticism from John Burns, the self‐made man, and essentially a man from the ranks of the people, is another matter. He is the man who must have found Public Libraries useful to him in his earlier days; indeed, one seems to remember reading somewhere, a short time ago, that Mr. Burns gave an address in which he publicly stated that he owed much to Public Libraries for the help he had received through their agency. We earnestly hope that Mr. Burns did not intend to make so sweeping an assertion as his present words imply. From the point of view of librarianship such drastic criticism as this from such an one as Mr. Burns appears to us to be of serious import, especially as there seems to be a half‐veiled sting in his words which is unduly emphasised by the inclusion of the word “infinitely”—that “open spaces were infinitely better for the people” than Public Libraries. It is tantamount to saying that our work as librarians is of little value or that we have failed in our mission, either of which is very wide of the mark.

Details

New Library World, vol. 14 no. 12
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 December 1899

ABERDEEN, the “Granite City,” the “Silver City by the Sea,” the great headquarters of the grey granite trade, and one of the busiest and most influential mercantile cities in…

46

Abstract

ABERDEEN, the “Granite City,” the “Silver City by the Sea,” the great headquarters of the grey granite trade, and one of the busiest and most influential mercantile cities in Scotland, has a name which is known throughout the civilized world, and a fame which has penetrated to nearly every quarter of the habitable globe. The writing of all that might legitimately be written concerning this remarkable, and in many cases unique, community of “ hard‐headed Aberdonians ” (as they are usually styled), would fill many large volumes, and as we have neither the time nor the space for the compilation of such a work of history and description as this would imply, our readers must be content with an unpretentious historical survey of what is of more immediate interest to them, viz. : the chief libraries belonging to the city of Aberdeen. These are two in number—the Library of the University and the Public Library.

Details

New Library World, vol. 2 no. 6
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 4 April 2024

Nicholas Fancher, Bibek Saha, Kurtis Young, Austin Corpuz, Shirley Cheng, Angelique Fontaine, Teresa Schiff-Elfalan and Jill Omori

In the state of Hawaii, it has been shown that certain ethnic minority groups, such as Filipinos and Pacific Islanders, suffer disproportionally high rates of cardiovascular…

20

Abstract

Purpose

In the state of Hawaii, it has been shown that certain ethnic minority groups, such as Filipinos and Pacific Islanders, suffer disproportionally high rates of cardiovascular disease, evidence that local health-care systems and governing bodies fail to equally extend the human right to health to all. This study aims to examine whether these ethnic health disparities in cardiovascular disease persist even within an already globally disadvantaged group, the houseless population of Hawaii.

Design/methodology/approach

A retrospective chart review of records from Hawaii Houseless Outreach and Medical Education Project clinic sites from 2016 to 2020 was performed to gather patient demographics and reported histories of type II diabetes, obesity, hyperlipidemia, hypertension and other cardiovascular disease diagnoses. Reported disease prevalence rates were compared between larger ethnic categories as well as ethnic subgroups.

Findings

Unexpectedly, the data revealed lower reported prevalence rates of most cardiometabolic diseases among the houseless compared to the general population. However, multiple ethnic health disparities were identified, including higher rates of diabetes and obesity among Native Hawaiians and other Pacific Islanders and higher rates of hypertension among Filipinos and Asians overall. The findings suggest that even within a generally disadvantaged houseless population, disparities in health outcomes persist between ethnic groups and that ethnocultural considerations are just as important in caring for this vulnerable population.

Originality/value

To the best of the authors’ knowledge, this is the first comprehensive study focusing on ethnic health disparities in cardiovascular disease and the structural processes that contribute to them, among a houseless population in the ethnically diverse state of Hawaii.

Details

International Journal of Human Rights in Healthcare, vol. 18 no. 1
Type: Research Article
ISSN: 2056-4902

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Article
Publication date: 3 August 2018

Stephen Jollands, Chris Akroyd and Norio Sawabe

Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to…

2566

Abstract

Purpose

Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time and are ongoing and constant. The purpose of this paper is to explore situated organisational practices and examine if and how management controls are mobilised in relation to the actions of pressure groups.

Design/methodology/approach

This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focusses the research on if and how management controls are mobilised to assist with attempts to mediate pressures.

Findings

Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure or to dispute the legitimacy of the pressure.

Originality/value

This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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