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The purpose of this paper is to analyse the controversial repeal of legislation requiring UK companies to disclose an Operating and Financial Review (OFR). After a lengthy period of consultation and the preparation of a reporting standard, legislation was passed in March 2005 requiring UK listed companies to disclose a separate statement of management commentary, an OFR. In November 2005 the Chancellor unexpectedly and controversially announced the repeal of the OFR during a speech to the largest business lobbying group in the UK.

The analysis draws upon internal, private governmental documents prepared by the Treasury ministry to brief the Chancellor, publicly disclosed as a result of a legal challenge against the repeal decision.

The paper describes how Treasury officials were motivated to seek deregulatory opportunities in order to gain political support for their head, Prime Minister-in-waiting, Gordon Brown. The analysis reveals how the repeal of the OFR was identified as an example of corporate deregulation, and how this perception proved to be misplaced following the reaction to the repeal decision which led to the government reinstating many OFR requirements in an enhanced Business Review in 2006.

The paper draws on the conception of “3-D” power to analyse how a political ideology prevalent in the pre-financial crisis environment came to influence accounting technology with unexpected consequences. Using data rarely disclosed in the public domain, it illuminates the “black boxed” processes underlying regulatory decision making. The paper details how the Treasury were politically motivated to influence corporate reporting policy in the absence of concerted political lobbying, and why this episode of government intervention led to an unanticipated regulatory outcome.

Corporate reporting infrastructure and communication are being transformed by the emergence of digital technologies. A key element of the digital accounting infrastructure underpinning international corporate reporting is the IFRS Taxonomy, a digital representation of international accounting standards that is required by firms to produce digital corporate reports. The purpose of this paper is to trace the development, governance and adoption of the IFRS Taxonomy to highlight the implications for accounting practice and standard-setting.

The authors mobilise Actor Network Theory and a model of transnational standardisation to analyse the process surrounding the formation and diffusion of the IFRS Taxonomy as a legitimate “reference” of the IFRS Standards. The authors trace the process using interview, observation and documentary evidence.

The analysis shows that while the taxonomy enables IFRS-based reporting in the digital age, tensions and detours result in the need for a realignment of the perspectives of both accounting standard-setters and taxonomy developers that have transformative implications for accounting practice and standard-setting.

The study explains how and why existing accounting standards are transformed by technology inscriptions with reflexive effects on the formation and diffusion of accounting standards. In doing so, the paper highlights the implications that arise as accounting practice adapts to the digitalisation of corporate reporting.

Recognizing fertile ground and preparing ground not yet ready is an essential skill of an effective intervenor. This sequence of diagnosis and action is studied in a theoretical framework in which mediators examine and alter four classes of disputants' perceptions. These classes are (1) the available set of actions, (2) the class of possible consequences, (3) the likelihoods of uncertain events and consequences of actions, and (4) preferences over consequences. Denver's increasing demand for water led to the Foothills environmental dispute in 1977. This dispute featured various forms of third party intervention. U.S. Representative Patricia Schroeder's failure to mediate the Foothills conflict, and U.S. Representative Timothy Wirth's success, are compared in terms of the disputants' key beliefs affected by the two self‐appointed intervenors' actions. Using the technique of counterfactual case analysis, an exploration is made of a range of possible timing and ground preparation decisions. Although the particular circumstances of any dispute play a key role in its resolution, the proposed perspective extracts features that are general and therefore transferable to other contexts, thereby enabling mediators to belter develop, transmit, and apply intervention skills.

The purpose of this study is to provide insights into value creation within a newspaper consumption community, adding to current information research by demonstrating how an atypical consumption community can co-create value in ways different from those identified in extant research. The upheaval of the newspaper industry’s business model and value chain in the face of digitalisation has led to significant decreases in newspaper revenue. To stay successful in the modern digital climate, it is essential for newspapers to utilise the interactive features of Web 2.0 to find new value sources. To do so, it is necessary to focus not just on tangible financial value but also symbolic value. The study supports the notion that consumers collectively co-create value through consumption community practices.

Through the conduction of a netnographic exploration of active consumers on the Guardian website and interviews with passive consumers, the study’s aims of understanding co-creation in digitally facilitated newspaper consumption environment were achieved.

The findings have opened up new ways in which newspapers can harness value through consumption communities as well as suggesting the future scope of research. This study indicates that newspapers foster an atypical environment for the creation of a cohesive consumption community – something that has failed to be appreciated in extant information research – because their diverse content influences the formation of multiple community pools with members who do not always share the same beliefs. In addition, the study reveals that the Guardian’s online consumption community co-creates value without strict adherence to the prescribed contingencies set out in current literature. The findings uncover new patterns in community behaviour proving value to be created not just through their co-consumption but also through individual consumption.

This study contributes to discussions on how communities co-create value and how this differs with different article subjects (lifestyle and political and types of participants, both active and passive).

This paper aims to provide a theoretical analysis of contemporary brand communication for technology products, focused on how the human body functions as a metaphorical and communicative device, to shed insight into how technological brands make their products understandable, tangible, and attractive in interesting ways.

An interdisciplinary conceptual review and analysis focuses on issues of metaphor and the body in marketing research and social theory. This analysis is discussed and applied to the communication of technological brands.

The paper argues that to successfully communicate technological brands requires interdisciplinary insights in order to understand consumption contexts. It proposes an analytic framework for practice and research focused on visual communication for technology brands and products, and demonstrates how advertising both creates and contributes to culture.

Researchers need to understand that a sole focus on the advertising system needs to be supplemented by an understanding of how the symbol of the body in technology advertisements is reflective and productive of meaning in socio‐cultural discourse.

Brand researchers need to add to the prevailing advertising as persuasion model to encompass representation and culture in brand communications. The paper contributes to understanding how basic visual forms, such as the human body, are employed in technology product marketing. It challenges marketers and researchers to broaden their conception of branding and marketing communications to one more consistent with an image economy.

In recent years, scholars have begun suggesting that marketing can learn a lot from art and art history. This paper aims to build on that work by developing the proposition that successful artists are powerful brands.

Using archival data and biographies, this paper explores the branding acumen of Pablo Picasso.

Picasso maneuvered with consummate skill to assure his position in the art world. By mid-career, he had established his brand so successfully that he had the upper hand over the dealers who represented him, and his work was so sought-after that he could count on selling whatever proportion of it he chose to allow to leave his studio. In order to achieve this level of success, Picasso had to read the culture in which he operated and manage the efforts of a complex system of different intermediaries and stakeholders that was not unlike an organization. Based on an analysis of Picasso's career, the authors assert that in their management of these powerful brands, artists generate a complex, multifaceted public identity that is distinct from a product brand but shares important characteristics with corporate brands, luxury brands and cultural/iconic brands.

This research extends prior work by demonstrating that having an implicit understanding of the precepts of branding is not limited to contemporary artists and by connecting the artist to emerging conceptualizations of brands, particularly the nascent literatures on cultural, complex and corporate brands.

Attributing blame for performance failure and credit for success is ubiquitous in organizations. These responsibility attributions can play an important role in aligning individual and organizational performance expectations, but may also exacerbate conflict in groups and organizations. Theory suggests that an actor's organizational role will affect blame and credit attributions, yet empirical work on this prediction is lacking. This article tests an organizational role approach by assessing the effect of the responsible actor's hierarchical position and whether he or she acted as an individual or as part of a group on blame and credit attributions. The study finds that in response to organizational failures and successes leadership roles attract more blame than other positions, but in contrast to previous predictions, these roles do not attract more credit than lower level roles. In addition, upper level positions tend to be assigned greater blame than credit, while lower level positions show a reversed pattern: they attract more credit than blame. Groups are less likely to be assigned blame and more likely to be credited than are individuals, and occupants in flat organizational structures are assigned higher levels of blame and credit than are occupants in taller organizational structures.

The U.S. Congress has been struggling to create a comprehensive energy program. A key component of the present attempt, recommended by President Carter, is a synthetic fuel program. In July of 1979, the President asked for an $88 billion “crash program” to encourage development of synthetic fuels. To date, a three month struggle to reach a consensus between House and Senate conferees has brought only limited results. Compromise is emerging in the form of a proposal for a “synthetic fuels corporation.” The body would have the authority to disperse $20 billion in the form of federal loan guarantees and purchase agreements with more money to become available later.

This paper aims to investigate how and when visual referents in brand visual aesthetics (i.e. colours, shapes, patterns and materials) serve as design applications that enable consumer diasporic identity.

This paper uses an innovative methodology that triangulates 58 in-depth interviews with diasporic consumers, 9 interviews with brand managers and designers and a visual analysis of brands (food retailer, spices and nuts, skincare, hair and cosmetics, ice cream and wine) to provide a view of the phenomenon from multiple perspectives.

This study illustrates how and when particular applications and compositions of product and design referents support diasporic identity for Middle Eastern consumers living outside the Middle East. Specifically, it illustrates how the design applications of harmonising (applying separate ancestral homeland and culture of living product and design referents simultaneously), homaging (departing from the culture of living product and design referents with a subtle tribute to ancestral homeland culture) and heritaging (departing from the ancestral homeland culture product and design referents with slight updates to a culture of living style) can enable diasporic identity in particular social situations.

Although applied to the Middle Eastern diaspora, this research opens up interesting avenues for future research that assesses diasporic consumers’ responses to brands seeking to use visual design to engage with this market. Moreover, future research should explore these design applications in relation to issues of cultural appreciation and appropriation.

The hybrid design compositions identified in this study can provide brand managers with practical tools for navigating the design process when targeting a diasporic segment. The design applications and their consequences are discussed while visually demonstrating how they can be crafted.

While previous research mainly focused on how consumption from the ancestral homeland occurred, to the best of the authors’ knowledge, this study is the first to examine how hybrid design compositions that combine a diaspora’s ancestral homeland culture and their culture of living simultaneously and to varying degrees resonate with diasporic consumers.