This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb013387. When citing the article, please…
Abstract
This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb013387. When citing the article, please cite: Ken Shackleton, (1976), “Management Accounting and Behavioural Science”, Managerial Finance, Vol. 2 Iss: 3, pp. 270 - 293.
Stephen P. Walker and Ken Shackleton
Explores the genesis of a plan to erect a statutory “ring fence” around the accountancy profession in Britain during the 1960s. Focuses on two elemental problems in actualising a…
Abstract
Explores the genesis of a plan to erect a statutory “ring fence” around the accountancy profession in Britain during the 1960s. Focuses on two elemental problems in actualising a closure strategy: defining a basis for inclusion and exclusion; and, gaining the sanction of the state. Reveals that the complexities of devising an exclusionary code permitted opportunities for “inclusionary usurpation” by “outside” practitioner groups. Examines the quest by accountants to elicit government support for monopolisation during a period in which restrictive practices were outlawed and the professions were “under fire”. The achievement of de jure closure is shown to be dependent on the predilections of senior bureaucrats and the capacity of the profession to negotiate an “informal contract” with the state. Contends that the profession‐state interface primarily engages the apex of the organisational élite and mandrinate Civil Servants.
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Discusses the histories of the first 60 years of the threesocieties of Scottish chartered accountants and suggests that theirrelationships were based on consultation, agreement…
Abstract
Discusses the histories of the first 60 years of the three societies of Scottish chartered accountants and suggests that their relationships were based on consultation, agreement and pursuance of joint policies. Examines the original records and hitherto unreported materials which reveal that there was significant stress and tension among the societies and with the political and administrative authorities. Makes clear that the Edinburgh society exercised dominance, despite the existence of schisms within its own membership which are not discernible from its official records, which were maintained on a highly selective basis. Towards the end of the nineteenth century, the Glasgow and Aberdeen societies began to challenge the Edinburgh dominance and proposed the implementation of new institutional structures, which created eventually a more unified profession in Scotland. The Glasgow and Aberdeen initiatives were motivated by exogenous pressures, which ultimately the Edinburgh society was unable to resist.
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The management accountant has played an important part in commercial/industrial life. However, this role development is of comparatively recent origin compared with the wider…
Abstract
The management accountant has played an important part in commercial/industrial life. However, this role development is of comparatively recent origin compared with the wider profession of financial accounting. Whilst the early involvement of accountants in business organisations was concerned with the financial accounting aspects of the entity, organisations became more complex. This called for a re‐adjustment by the accountant in an endeavour to meet organisational demands for information. The historical development of cost accounting has been documented by David Solomons and it is clear that the major seminal influences were;
I must confess to having something of a soft spot for abbreviations and for what I think are called acronyms. I suppose a good many years' familiarity with all those mellifluous…
Abstract
I must confess to having something of a soft spot for abbreviations and for what I think are called acronyms. I suppose a good many years' familiarity with all those mellifluous military condensations like ‘tpt.’ for transport and ‘arty.’ for artillery rather tended to form a habit, but I find them useful and practical, in moderation. Nevertheless, when first confronted with your own acronymic title, I was a little puzzled. The immediate expectation conjured up by those five letters was of a pretty uninhibited, trendy outfit—perhaps some sort of a night club even—at any rate whose purpose was rather indefinite. This was encouraging but I had to admit I could think of no reason why such a liberated body should want me to be their President, except that it seemed to have its headquarters in the house where I was born, which perhaps was a good enough reason. And then of course the sight of Lord Shackleton's name at the bottom of the letter instantly removed all doubts about the Association's standing, although it was still some little while before I was able to understand precisely what Aslib meant.
Samantha Lynch and Karen Smith
This paper seeks to provide an insight into the recruitment and selection of volunteers in the heritage sector, drawing comparisons between paid and unpaid workers to assess the…
Abstract
Purpose
This paper seeks to provide an insight into the recruitment and selection of volunteers in the heritage sector, drawing comparisons between paid and unpaid workers to assess the implications of the findings for volunteer management.
Design/methodology/approach
A multi‐method research design was adopted involving qualitative interviews with managers and volunteers, in conjunction with a postal survey of volunteers across 12 study sites, which were all visitor attractions in the heritage sector.
Findings
The findings show that the effectiveness of the recruitment and selection process can be undermined by a lack of formality and supporting resources. This raises questions about the effectiveness of human resource management for volunteers, both specifically in the heritage sector and in the wider context of volunteer management.
Research limitations/implications
The research was of an exploratory nature and so further investigation is needed to consider the impact of these findings on the effectiveness of volunteer recruitment and selection across a range of sectors.
Practical implications
The research highlights the existing practices in place for volunteer management in the heritage sector so raising issues for managers regarding the challenge of achieving a balance between formality and informality of human resource management practices.
Originality/value
The research takes a micro‐level approach to examining the recruitment and selection of volunteer workers. It provides a link in the literature between the management of volunteers and human resource management practices.
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Under this melodramatic title the B.B.C. devoted forty minutes of their programme time during the evening of December 28 to the subject of food additives. It was described as an…
Abstract
Under this melodramatic title the B.B.C. devoted forty minutes of their programme time during the evening of December 28 to the subject of food additives. It was described as an enquiry, asking the questions “Are the chemicals we put in food dangerous to human beings?” Are the sytems of testing and control good enough? Should more money be spent on research now? There was a panel of experts—Professor E. Boyland (Chester Beatty Research Institute), Professor A. C. Fraser (University of Birmingham), Dr. L. Golberg (British Industrial Biological Research Association), Dr. H. G. Saunders (Ministry of Agriculture, Fisheries & Food), Dr. Magnus Pyke (a food expert) and Lord Shackleton, who frequently speaks on the subject in the House of Lords.
News has reached us of the death on 19th August of Hans Peter Luhn, President of the American Documentation Institute since October 1963. Born in Barmen, Germany, in 1896, Mr Luhn…
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News has reached us of the death on 19th August of Hans Peter Luhn, President of the American Documentation Institute since October 1963. Born in Barmen, Germany, in 1896, Mr Luhn went to the United States in 1924. He joined IBM in 1941 and worked there until 1961, when he retired and became a consultant to industry. Although Mr Luhn was known by relatively few people in Britain, his contributions in the field of mechanization are widely known. During his time at IBM Mr Luhn was at the source of a steady stream of innovations in the field of information retrieval. Among the projects he initiated, or developed, are: Keyword‐In‐Context Indexes, automatic abstracting, statistical methods of automatic indexing and selective dissemination of information. He was a prolific writer and some of his publications are already classics. Mr Luhn will be remembered as one of the great pioneers in library automation.
Barrie O. Pettman and Richard Dobbins
This issue is a selected bibliography covering the subject of leadership.
Abstract
This issue is a selected bibliography covering the subject of leadership.
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Joseph Ikechukwu Uduji and Elda Nduka Okolo-Obasi
The purpose of this paper is to critically examine the multinational oil companies’ (MOCs’) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to…
Abstract
Purpose
The purpose of this paper is to critically examine the multinational oil companies’ (MOCs’) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of Global Memorandum of Understandings (GMOUs) on rural young people involved in non-timber forest products (NTFPs) for sustainable livelihood in Niger Delta, Nigeria.
Design/methodology/approach
Data for this study were collected from primary sources, using participatory rural appraisal technique of semi-structured interview questionnaire. The use of participatory research techniques in collecting CSR impact data especially as it concerns the rural young people is because it involves the people being studied, and their views on all the issues are paramount. Both descriptive and inferential statistics were used to analyse the data. Inferential statistical tool – estimation of logit model was used to test the two research hypothesis.
Findings
The results indicate that GMoUs have not given adequate attention to young people as a special target sub-group who live in rural areas and depend mostly on NTFPs. Results also show that a number of factors hindering rural young people from the use and development of NTFPs include a policy vacuum, non-destructive harvesting, and destruction of natural habitats, bushfires, population growths and high demands.
Research limitations/implications
The semi-structured interview questionnaire was directly administered by the researchers with the help of research assistants. The use of local research assistants was because of the inability of the researchers to speak the different local languages and dialects of the many ethnic groups of Ijaws, Ogonis, Ikweres, Etches, Ekpeyes, Ogbas, Engennes, Obolos, Isokos, Nembes, Okirikas, Kalabaris, Urhobos, Iteskiris, Igbos, Ika-Igbos, Ndonis, Orons, Ibenos, Yorubas, Ibibios, Anangs, Efiks, Bekwarras, Binis, Eshans, Etsakos, Owans, Itigidis, Epies, Akokoedos, Yakkurs, etc., in the sampled rural communities.
Practical implications
An appropriate GMoU-intervention framework for sustainable promotion of NTFPs, domestication of NFTPs, improving harvesting and processing techniques are necessary to facilitate good security, reduction of poverty and improved livelihoods, particularly for the economically-marginalized and forest-dependent rural young people is imperative.
Social implications
Sustainable livelihoods of the forest-dependent rural young people in sub-Saharan Africa would require some focussed CSR interventions on the NTFPs for sustainable livelihood. Facilities pertaining to storage, grading, processing and value addition through the convergence of existing schemes and programmes should be promoted and created. MOCs are in a position to empower the rural young people with information about the market, policy and products to enable the rural people strategizing and accessing returns from NTFPs in sub-Saharan Africa.
Originality/value
This research adds to the literature on multinational enterprises’ CSR initiatives in developing countries and rationale for demands for social projects by host communities. It concludes that business has an obligation to help in solving problems of sustainable livelihood.