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This paper examines the contested value of healthy life and wellbeing in a context of severe austerity, exploring how the value of “Public Health” is constructed through and with material-discursive practices and accounting representations. It seeks to explore the political and ethical implications of constructing the valuable through a shared consensus over the “facts” when addressing complex, multi-agency problems with long time horizons and outcomes that are not always easily quantifiable.

The theorisation, drawing on science and technology studies (STS) scholars and Karen Barad's (2007) agential realism, opens up the analysis to the performativity of both material and discursive practices in the period following a major re-organisation of activity. The study investigates two case authorities in England and the national regulator through interviews, observations and documentary analysis.

The paper demonstrates the deeply ethical and political entanglements of accounting representations as objectivity, consensus and collective action are constructed and resisted in practice. It goes on to demonstrate the practical challenges of constructing “alternative accounts” and “intelligent accountabilities” through times of austerity towards a shared sense of public value and suggests austerity measures make such aims both more challenging and all the more essential.

Few studies in the accounting literature have explored the full complexity of valuation practices in non-market settings, particularly in a public sector context; this paper, therefore, extends familiar conceptual vocabulary of STS inspired research to further explore how value(s), ethics and identity all play a crucial role in making things valuable.

The purpose of this paper is to analyse role transition for professionals moving towards hybrid managerial roles. Specifically, the authors examine reforms to the national tax agency in the UK, focusing on attempts to shift hybrid managers away from a focus on tax compliance, to a greater customer focus. This extends understanding of the relationship between New Public Management (NPM) and the public professions, by offering greater insight into the dynamic between regulators and regulatees, as professionals are co-opted into management roles that encompass greater customer orientation.

The authors draw on documentary data relating to reform from 2003 to 2012 and 43 semi-structured interviews with senior tax inspectors co-opted into hybrid manager roles.

The findings support established accounts of the effect of NPM reform to public professions, as these professionals are co-opted into hybrid management roles. Some hybrid managers resist, others embrace the demands of the new role. Linked to a hitherto neglected aspect of analysis (the extent to which hybrid managers embrace a greater customer orientation) the findings also show a more novel third response: some hybrid managers leave the national tax agency for opportunities in the private sector. These public-to-private professionals the authors call “canny customers”. Canny customers are ideally placed to exploit aspects of NPM reform, and thereby accelerate changes in the governance of public agencies, but in a way that might undermine the function of the tax agency and tax professions.

In regulatory settings, policy reform to co-opt professionals into hybrid managerial roles may have mixed effects. In settings where a focal dynamic is the regulator-regulatee relationship, effective governance will require understanding of the labour market to temper excess influence by those hybrid managers who become canny customers, otherwise, in settings where it is easy for individuals to move from regulator to regulatee, the pace and consequences of reform will be harder to govern. This runs the danger of eroding professional values. The specific case of tax professionals reflects themes in the literature examining hybridisation for accountants, and provides novel insight into the dynamics of professionalism that extend to the case of accountants.

The contribution is to extend the literature on role transition of professionals. The authors focus on hybrid managers in the context of a regulatory agency: the UK national tax agency. Policy reforms associated with hybridisation emphasised customer orientation. The authors highlight labour market characteristics impacting the regulator-regulatee dynamic, and an as yet unexplored, unintended consequence of reform. The public professional who leaves for the private sector becomes a “canny customer” who can exploit and accelerate reform.

Now that debt has replaced equity as the preferred source of finance for many UK companies, the correct calculation of the cost of debt assumes even greater importance than it has done formerly. While financial management textbooks are in agreement on how to calculate the pre‐tax cost of debt, there is much less agreement on how to calculate the after tax cost of debt. The different approaches taken by different authors leave students and practitioners confused and unsure as to how they should proceed. This article explores the calculation of the after tax cost of debt in order to help both students and practitioners to understand the interaction of tax and debt in the current UK environment and to be aware of the limitations of the various simplifications which are made, explicitly or implicitly, in the textbooks.

Discusses Section 11 of the Local Government Act 1966. Notes that local authorities appear slow to make use of this subsidy or Ethnic Minority Grant in librarianship. Considers the 1988 Government review which recommended a project approach to applications and set out criteria covering areas of work which would qualify for funding. Concludes that the way ahead is to absorb all Section 11 posts and fund them mainstream, thus showing commitment to equality of service provision and opportunity.

Films focusing on girls and women with anorexia have not found major producers and distributors in Hollywood, yet movies on subjects such as suicidality and bipolar disorder have been showcased. Eating disorders affect approximately 30 million people in the United States alone, and it has the highest mortality rate of any mental illness, so this invisibility seems incongruous. The authors theorize that Hollywood avoids this subject because of ontological anxiety. Movie plots are schemas and young females are inextricably associated with fertility and futurity. An anorexic’s appearance contradicts and nullifies this symbolic role because anorexia often leads to infertility and death. Psychological studies and philosophical arguments claim that a belief in an afterlife and the regeneration of humankind create coherence and meaning for individuals. An anorexic’s appearance and behavior represent images of self-destruction – images that inflame the viewer’s unconscious and primordial fears about the annihilation of the species. By avoiding the topic of anorexia, Hollywood defends against its symbolic fears of mortality but diminishes the importance of the subject through its absence; it ignores its place in women’s social history and erases its place in American history. Because of Hollywood’s social reach and because greater visibility is correlated with a reduction in stigma, the authors conjecture that a film on this subject would inspire necessary attention to women’s roles, public mores, public policies, and the social good.

At every period of time marked by years, the seasons by turns and twists in history, among country folk especially, the years of great storms and hard winters; in law enforcement, the passing of some far‐reaching, profound statutory measure, there is this almost universal tendency to look back—over your shoulder‐assessing changes, progressive or otherwise, discerning trends and assaying prospects. We are about to emerge from the seventies—battered but unbowed!—into the new decade of the eighties, perhaps with a feeling that things can only get better.

Viewing the last dying embers of 1984, the Orwel‐lian year of Big Brother and some of its not‐so‐far off the mark predictions, the unemployment which one cannot help feeling is more apparent than real, it is hardly surprising that the subject of Poverty or the so‐called Poverty arise. The real poverty of undernourished children, soup kitchens, children suffering at Christmas, hungry children ravenously consuming free school meals has not, even now, returned.