Patrick Butler and Neil Collins
The notion that political marketing occurs only during formal campaign periods is discarded in the political marketing literature. Political campaigns, rather than being periodic…
Abstract
The notion that political marketing occurs only during formal campaign periods is discarded in the political marketing literature. Political campaigns, rather than being periodic, are “permanent”. Accordingly, the attention of political marketers must increasingly turn to the analysis of how and when politicians serve their communities or constituencies. Indeed, the kinds of services commonly associated with political influence and constituency activity indicate a convergence of politics and public sector service provision. In this essay, the nature and effects of constituency‐focused service delivery are examined as an integral part of political marketing.
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Neil Collins and Nicholas Mack
Participation in politics or the public domain has often been linked to material benefits. Looks at farm households in Ireland and concludes that those which are the most exposed…
Abstract
Participation in politics or the public domain has often been linked to material benefits. Looks at farm households in Ireland and concludes that those which are the most exposed to economic risks participate more in the public domain. Those most active in the agricultural debate are those whose business interests are the most vulnerable to changes in the political and economic environment surrounding farming.
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Patrick Butler and Neil Collins
Applies an established strategic framework of competitive market positioning to political parties, suggesting that political scientists who are currently analysing political…
Abstract
Applies an established strategic framework of competitive market positioning to political parties, suggesting that political scientists who are currently analysing political marketing without reference to the marketing discipline, could benefit thereby. If the marketing paradigm is to influence another discipline, it must first be tendered in broad, generic terms, and address matters at the strategic level. Presents examples from many electoral contexts (or markets). The analysis requires that political parties in a democratic system be regarded as analogous to commercial organizations in industrial markets. In doing so, it eschews traditional political ascriptions such as left‐ and right‐wing. The labels used to describe the parties are leader, challenger, follower and nicher. This framework offers a competitive positioning map of the market that will inform marketing and campaign decisions, and guide strategic direction. Shows how fundamental issues such as competitive analysis, party/candidate positioning, and relevant strategies are brought to the political marketing context.
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Patrick Butler and Neil Collins
Suggests that political campaigners are faced with marketing problemsand opportunities. Acknowledges the increasing professional marketingactivity in political campaigns. Examines…
Abstract
Suggests that political campaigners are faced with marketing problems and opportunities. Acknowledges the increasing professional marketing activity in political campaigns. Examines the similarities and differences between elections and other marketplaces. In considering marketing in the political/electoral context, upholds the convention of examining the distinctive marketing features of the “industry”, and drawing out the management implications of these. Presents a model of political marketing in terms of structural and process characteristics. Structural characteristics include the nature of the product, the organization and the market; outlines the marketing management implications of these. Process characteristics are concerned with the procedures and systems which govern marketing activity and their implications; briefly proposes appropriate strategic responses for each.
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Alan Doig and Mike Graham
The Common Agricultural Policy involves a substantial part of the European Community's multi‐billion pound annual expenditure. Close to the heart of many Member States with their…
Abstract
The Common Agricultural Policy involves a substantial part of the European Community's multi‐billion pound annual expenditure. Close to the heart of many Member States with their need to respond to demands of the agricultural community, the policy has often resulted in a failure to ensure that effective and adequate means to monitor, scrutinise and police a complex and costly activity are in place. In the UK the Intervention Board has taken the opportunity to develop its own response of an integrated fraud prevention, detection and investigation strategy that is now paying dividends in the protection and policing of the expenditure of public funds.
The emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer…
Abstract
Purpose
The emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?
Design/methodology/approach
Background context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detailed discussion and analysis of space accounting challenges and research opportunities reveal potential for a robust, interdisciplinary field in the accounting domain relevant for both practitioner and academic spheres. The article concludes with a summary investigation of the future exploration of accounting for space commerce.
Findings
Many accounting challenges and opportunities exist now and in the near future for accounting practitioners and scholars to contribute towards humanity's ambitious plans to achieve a sustained presence on the moon sometime during the 2020s and on Mars in the 2030s. All of accounting's traditional subject-matter domain, as well as sustainability accounting matters, will be relied upon in these efforts. Interdisciplinary inquiries and problem solving will be critical for success, with particular collaboration needs existing between accounting and operations management scholars.
Originality/value
This is the first paper to explore accounting for the burgeoning space economy, and to offer insight and guidance on the development of an emerging accounting subfield: space accounting.
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Charles F. Kelliher, Dale Bandy and Andrew J. Judd
Professional standards are used as a means of regulating professional behavior. This relationship raises the question of how standards can be effectively employed. This study…
Abstract
Professional standards are used as a means of regulating professional behavior. This relationship raises the question of how standards can be effectively employed. This study considers whether tax preparer aggressiveness is influenced by the preparer's familiarity with the relevant professional standard. The current “realistic possibility” standard replaced the “reasonable basis” standard as the previous standard was considered too low a threshold. Its application did not afford an effective form of ethical guidance controlling tax practitioner aggressiveness (Bandy et al., 1993; Graetz, 1987). The results of this study indicate that practitioner aggressiveness is inversely related to familiarity with the standard. This finding in turn suggests that a program of familiarization may be needed to achieve compliance with professional ethical standards.
William Blackwood, the founder of the firm of the name, saw service in Edinburgh, Glasgow, and London before opening in 1804 as a bookseller at 64 South Bridge, Edinburgh…
Abstract
William Blackwood, the founder of the firm of the name, saw service in Edinburgh, Glasgow, and London before opening in 1804 as a bookseller at 64 South Bridge, Edinburgh. Blackwood continued in his bookselling capacity for a number of years, and his shop became a haunt of the literati, rivalling Constable's in reputation and in popularity. His first success as a publisher was in 1811, when he brought out Kerr's Voyages, an ambitious item, and followed shortly after by The Life of Knox by McCrie. About this time he became agent in Edinburgh for John Murray, and the two firms did some useful collaborating. Blackwood was responsible for suggesting alterations in The Black Dwarf, which drew from Scott that vigorous letter addressed to James Ballantyne which reads: “Dear James,—I have received Blackwood's impudent letter. G ‐ d ‐ his soul, tell him and his coadjutor that I belong to the Black Hussars of Literature, who neither give nor receive criticism. I'll be cursed but this is the most impudent proposal that was ever made”. Regarding this story Messrs. Blackwood say: “This gives a slightly wrong impression. Scott was still incognito. William Blackwood was within his rights. He was always most loyal to Scott.” There has been some controversy as to the exact style of this letter, and it has been alleged that Lockhart did not print it in the same terms as Sir Walter wrote it. Blackwood came into the limelight as a publisher when he started the Edinburgh Monthly Magazine in 1817, which was to be a sort of Tory counterblast to the Whiggish Edinburgh Review. He appointed as editors James Cleghorn and Thomas Pringle, who later said that they realised very soon that Blackwood was much too overbearing a man to serve in harness, and after a time they retired to edit Constable's Scots Magazine, which came out under the new name of The Edinburgh Magazine and Literary Miscellany. [Messrs. Blackwood report as follows: “No. They were sacked—for incompetence and general dulness. (See the Chaldee Manuscript.) They were in office for six months only.”] Blackwood changed the name of The Edinburgh Magazine to Blackwood's Edinburgh Magazine, and became his own editor, with able henchmen in John Wilson, Christopher North, John Gibson Lockhart, and James Hogg as contributors. It was a swashbuckling magazine, sometimes foul in attack, as when it told John Keats to get “back to the shop, back to plaster, pills, and ointment boxes”. Lockhart had a vigour of invective such as was quite in keeping with the age of Leigh Hunt, an age of hard‐hitting. The history of Blackwood in those days is largely the history of the magazine, though Blackwood was at the same time doing useful publishing work. He lost the Murray connexion, however, owing to the scandalous nature of some of the contributions published in Maga; these but expressed the spirit of the times. John Murray was scared of Blackwood's Scottish independence! Among the book publications of Blackwood at the period we find Schlegel's History of Literature, and his firm, as we know, became publisher for John Galt, George Eliot, D. M. Moir, Lockhart, Aytoun, Christopher North, Pollok, Hogg, De Quincey, Michael Scott, Alison, Bulwer Lytton, Andrew Lang, Charles Lever, Saintsbury, Charles Whibley, John Buchan, Joseph Conrad, Neil Munro—a distinguished gallery. In 1942 the firm presented to the National Library of Scotland all the letters that had been addressed to the firm from its foundation from 1804 to the end of 1900, and these have now been indexed and arranged, and have been on display at the National Library where they have served to indicate the considerable service the firm has given to authorship. The collection is valuable and wide‐ranging.