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This paper explores the role of accounting in ecological reconstitution and draws attention to the public value as a topic of strategic interest for developing it.
Abstract
Purpose
This paper explores the role of accounting in ecological reconstitution and draws attention to the public value as a topic of strategic interest for developing it.
Design/methodology/approach
The process of ecological reconstitution described by Latour in the “Politics of Nature” is traced towards a distinct set of accounting practices. These accounting practices, designated here as full-tax accounting, offer indications of the changing shape and role of accounting in ecological renewal.
Findings
Full-tax accounting extends the planetary public towards the inclusion of nonhuman planetarians. It establishes matters of care in multimodal accounts and haunts constitutional processes with the spectre of exclusion. Starting with full-tax accounting, public-value accountants emerge as curators of matters of care.
Research limitations/implications
The association of accounting in ecological reconstitution with matters of care highlights the mediating and immersive effects of accounting practice, inviting accounting scholars to explore these effects more systematically.
Practical implications
Accountants need to reconsider their stewardship role in relation to the fundamental uncertainties implied in planetary public-value accounting, support the process of ecological reconstitution by associating themselves with matters of care and develop ethics of exclusion.
Social implications
Broad alliances among planetary accountants are needed to extend the terms of ecological reconstitution, to gain and preserve attunement to matters of care and defend these attunements, in the atmospheric politics of ecological renewal, against regressive tendencies.
Originality/value
In problematising public value, the paper draws attention to a convergence of interests among scholars in accounting, public sector research and the environmental humanities. It presents a case for planetary accounting in ecological reconstitution that calls for participation from across disciplines, professions, arts and environmental activism.
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Moore (1966) once argued that the American Civil War was a fundamentally “bourgeois” revolution. As such, Moore's account falls in line with much of the larger literature on…
Abstract
Moore (1966) once argued that the American Civil War was a fundamentally “bourgeois” revolution. As such, Moore's account falls in line with much of the larger literature on democratization, which emphasizes the class dimensions of democratic expansions and transitions, but is largely silent on how party politics are implicated in those processes. Such approaches miss a great deal of the party, inter-elite and discursive dynamics that are crucial to understanding the origins and consequences of democratic change. This chapter seeks to discern the impact of mass party formation and political discourse on modern routes to democracy through an examination of mid-19th-century Chicago politics. It holds to Moore's conclusion that the American Civil War was indeed a bourgeois revolution, while demonstrating that the trajectory of party politics before, during and after the war challenges Moore's interpretation of how class forces were mobilized in the American case. Partisan shifts, for example, worked at turns to weaken and strengthen the rhetorical and organizational basis of working-class mobilization, suggesting that democratization and the class coalitions that give rise to it are shaped and re-shaped by the context of partisan struggle.
On 2 September 2015, it was announced that Tom Ford would again be ‘dressing James Bond’, Daniel Craig, in Spectre (Mendes, 2015) after tailoring his suits for Quantum of Solace…
Abstract
On 2 September 2015, it was announced that Tom Ford would again be ‘dressing James Bond’, Daniel Craig, in Spectre (Mendes, 2015) after tailoring his suits for Quantum of Solace (Forster, 2008) and Skyfall (Mendes, 2012). Ford noted that ‘James Bond epitomises the Tom Ford man in his elegance, style and love of luxury. It is an honour to move forward with this iconic character’.
With the press launch of ‘Bond 25’(and now titled No Time to Die) on 25 April 2019, it is reasonable to speculate that Ford will once again be employed as James Bond’s tailor of choice, given that it is likely to be Craig’s last outing as 007. Previous actors playing the role of James Bond have all had different tailors. Sean Connery was tailored by Anthony Sinclair and George Lazenby by Dimitro ‘Dimi’ Major. Roger Moore recommended his own personal tailors Cyril Castle, Angelo Vitucci and Douglas Hayward. For Timothy Dalton, Stefano Ricci provided the suits, and Pierce Brosnan was dressed by Brioni. Therefore, this chapter will analyse the role of tailoring within the James Bond films, and how this in turn contributes to the look and character of this film franchise more generally. It aims to understand how different tailors have contributed to the masculinity of Bond: an agent dressed to thrill as well as to kill.
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The reasons for teaching an explicit ethical component in business courses are reinforced in contemporary contexts where governments have ceded roles to private organisations…
Abstract
The reasons for teaching an explicit ethical component in business courses are reinforced in contemporary contexts where governments have ceded roles to private organisations. However, new approaches to business ethics teaching are needed that take into account this changed environment. This chapter argues that the recent controversy surrounding Mark Moore's theory of public value (1995) invites an investigation into the use of his theory in courses spanning business management and public sector management. Further, we argue that public value incorporates several approaches to corporate social responsibility, as well as providing a theory of liberal government and an account of virtue ethics which are strong teaching tools.
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This paper explores the potential application of public value management theory to the practice of UK healthcare procurement. By conducting a literature review, key elements of…
Abstract
This paper explores the potential application of public value management theory to the practice of UK healthcare procurement. By conducting a literature review, key elements of public value theory and practice that can be applied to healthcare procurement are identified together with mechanisms that can be used in procurement to protect public values and enhance the creation of public value. These are formed into a Public Value Healthcare Procurement Framework which represents a fresh normative approach to healthcare procurement by focussing on a broader, societal view of value; by providing a blue print for procurement leaders centred around Moore's vision of “exploring” and “moral” public managers; and by promoting a public service ethos amongst all providers including the private sector.
The purpose of this paper is to present findings from a research project designed to enhance knowledge of the current extent and nature of abuse in contemporary care homes for…
Abstract
Purpose
The purpose of this paper is to present findings from a research project designed to enhance knowledge of the current extent and nature of abuse in contemporary care homes for older people.
Design/methodology/approach
A self-completion, postal questionnaire was used to elicit both numerical and textual data that were subsequently subjected to both quantitative and qualitative analysis. The questionnaire was distributed to newly appointed care staff in five participating care homes providing care to older people to determine the nature of any abuse they may have witnessed in the homes in which they had previously worked.
Findings
A significant proportion of respondents had witnessed numerous occurrences of primarily psychological and physical abuse and neglect, perpetrated against the older people living in the care homes in which they had previously worked.
Research limitations/implications
Although the research draws upon the experiences of only 197 anonymous questionnaire respondents, of whom 180 had witnessed abuse, data suggest that abuse continues to occur in some care homes for older people.
Originality/value
The research has revealed staffs’ recent experiences of a range of abusive acts and practices. When combined with two previous studies using the same or a similar methodology, the research also confirms the enduring presence of abuse in care homes. Findings again suggest that changes are required to current methods of external scrutiny and investigation of practices in care homes.
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The purpose of this paper is to present findings from face-to-face interviews undertaken with 16 care and nursing home managers employed in homes situated in two English local…
Abstract
Purpose
The purpose of this paper is to present findings from face-to-face interviews undertaken with 16 care and nursing home managers employed in homes situated in two English local authorities. The research sought to explore managers’ perceptions of the role of contract monitoring in the prevention of abuse.
Design/methodology/approach
Semi-structured interviews were undertaken with 16 care and nursing home managers.
Findings
Though personnel employed by the local authority who conducted contract monitoring were generally thought of positively by care home managers on a personal level, their effectiveness was perceived to be limited as a result of their lack of experience and knowledge of providing care, and the methods that they were required to use.
Research limitations/implications
Though the research draws upon the experiences of only 16 care and nursing home managers in two local authorities, data suggest that current contract monitoring activity is of limited utility in determining the true nature of care and the presence of abuse.
Originality/value
Unusually, the paper explores care and nursing home managers’ perceptions of contract monitoring processes in terms of how they perceive their effectiveness in preventing abuse.
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Russell J. Craig, Frank L. Clarke and Joel H. Amernic
This paper was stimulated by the chilling vision of the corporate university described by Moore and touted by numerous others. It exposes the ways in which Newman’s The Idea of a…
Abstract
This paper was stimulated by the chilling vision of the corporate university described by Moore and touted by numerous others. It exposes the ways in which Newman’s The Idea of a University will be abrogated and transformed by corporate universities. Fundamental issues are raised about the nature and purpose of universities and about the roles of its professors and schools of business, especially in a world characterized by “the triumph of the market”. An urgent plea is proferred for broader debate about the place of Corporate Universities in business higher education.
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The Center for Women’s Business Research estimates women are now the majority owners in 6.7 million privately held businesses in the United States and equal owners in another 4.0…
Abstract
The Center for Women’s Business Research estimates women are now the majority owners in 6.7 million privately held businesses in the United States and equal owners in another 4.0 million firms. When part owners in multiple businesses are included the female ownership total climbs to an estimated 15.6 million businesses. Women majority owners account for nearly half (48 per cent) of the privately‐held firms in the United States. Their businesses generate $2.46 trillion in sales. They employ 19.1 million people and spend an estimated $492 billion on salaries and $54 billion on employee benefits. The number of women‐owned firms increases at twice the rate of all new firms (14 per cent versus 7 per cent) and the number of employees nearly as fast (30 per cent versus 18 per cent). Women owners are rapidly moving into all industries, with the fastest growth percentages in the fields of construction (30 per cent), transportation, communications and public utilities (28 per cent) and agricultural services (24 per cent). Worldwide, with women entrepreneurs in under developed countries leading the way, women‐owned firms now comprise between one‐fourth and one‐third of all businesses. Given the numbers, it would be almost impossible to overestimate the impact of women owned businesses in today’s global economy.
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