Mr. E. A. M. Cameron, who joined Berger Paints in 1949, retired at the end of July.
In 1998 there was significant controversy about whether the UK money‐laundering legislation applied to the laundering of the proceeds of both domestic and foreign tax evasion…
Abstract
In 1998 there was significant controversy about whether the UK money‐laundering legislation applied to the laundering of the proceeds of both domestic and foreign tax evasion. Despite the issue receiving widespread publicity at that time, in particular in the Guardian, the topic still attracts controversy today, particularly if it is suggested that the existing legislation applies to foreign tax evasion. There are a number of arguments used by the opponents to any suggestion that foreign tax evasion is caught in this way, the principal one of which appears to be that, as a matter of public policy, the English courts will not provide assistance to a foreign state in the collection of its taxes. For the reasons given below, the author does not believe that on closer examination that rule of public policy is applicable.
Thomas Greckhamer and Sebnem Cilesiz
Purpose – In this chapter we highlight the potential of critical and poststructural paradigms and associated qualitative research approaches for future research in strategy. In…
Abstract
Purpose – In this chapter we highlight the potential of critical and poststructural paradigms and associated qualitative research approaches for future research in strategy. In addition, we aim to contribute to the proliferation of applications of qualitative methodologies as well as to facilitate the diversity of qualitative inquiry approaches in the strategy field.
Methodology/Approach – Building on insights from standpoint theory, we discuss the importance and necessity of cultivating critical and poststructural paradigms in strategy. Furthermore, we review three related qualitative inquiry approaches (i.e., discourse analysis, deconstruction, and genealogy) and develop suggestions for their utilization in future strategy research on emerging market economies.
Findings – We highlight key concepts of critical and poststructural paradigms as well as of the selected approaches and provide a variety of examples relevant to strategy research to illustrate potential applications and analytic considerations.
Originality/Value of chapter – Critical and poststructural paradigms and related research methodologies are underutilized in strategy research; however, they are important contributions to paradigmatic and methodological diversity in the field generally and necessary approaches for developing our understanding of strategy phenomena in the context of emerging market economies specifically.
Details
Keywords
Like most fields, the field of organizational change management has altered over time. In recent years the field has taken a “cultural turn”. Accordingly its methodological focus…
Abstract
Like most fields, the field of organizational change management has altered over time. In recent years the field has taken a “cultural turn”. Accordingly its methodological focus has altered somewhat. Sets out to analyse the claim that this methodological adjustment is reflective of the emergence of a new paradigm of management and of the management of organizational change. Appraises the need for new and emergent paradigms for the analysis of organizational change. Argues that these so‐called new paradigms lack not only novelty but applicability. Presents a case for using not old, but little‐discussed paradigms. Argues, however, that theorizing should be viewed both as a cognitive process and as a social process, and from this standpoint suggests that theoretical change and development are likely to be more ponderous and problematic than is acknowledged, since such a change would require theorists themselves to commit to a new research agenda which could only be facilitated by their acceptance of change at a personal level.
Details
Keywords
Ken McPhail and Carolyn J. Cordery
The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the…
Abstract
Purpose
The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the relative immediate impact of the call for papers and the relevance of the theme to address issues in accounting today and in the future.
Design/methodology/approach
The paper is a reflection and is framed around three different modes of engagement with new perspectives as identified by Orlikowski (2015). These are religion as phenomenon, as perspective and as a worldview. The authors draw on Burrell and Morgan’s (1979) framework in order to explore the ontological and epistemological blinkers that have limited the attempts to explore accounting from a theological perspective.
Findings
The paper argues that historical and current structures can limit the manner in which accounting research uses theological perspectives. Indeed, the concerns of the initial SI remain – that the contemporary economic and knowledge system is in crisis and alternative ways of questioning are required to understand and respond to this system.
Research limitations/implications
As a reflection, this paper is subject to limitations of author bias relating to our beliefs, ethnicities and culture. The authors have sought to reduce these by drawing on a wide range of sources, critical analysis and the input of feedback from other scholars. Nevertheless, the narrative of impact remains a continuing story.
Originality/value
In drawing on both an original SI guest editor and a scholar for whom the 2004 SI has become a touchstone and springboard, this paper provides multiple viewpoints on the issue of accounting and theology.
Details
Keywords
Pawan Budhwar, Andy Crane, Annette Davies, Rick Delbridge, Tim Edwards, Mahmoud Ezzamel, Lloyd Harris, Emmanuel Ogbonna and Robyn Thomas
Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce �…
Abstract
Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.
Details
Keywords
Hygrotherm Engineering Ltd has appointed Mr Peter H. Pearson to be manager of the Synthetic Resin Department with general responsibility for the design and marketing of complete…
Abstract
Hygrotherm Engineering Ltd has appointed Mr Peter H. Pearson to be manager of the Synthetic Resin Department with general responsibility for the design and marketing of complete plants for the production of synthetic resins for surface coatings and adhesives. He was previously project manager in Hygrotherm's Heating Department.
Starting from a basis laid by Burrell, this paper develops a stochastic model of library borrowing using the Negative Binomial distribution. This shows an improvement over…
Abstract
Starting from a basis laid by Burrell, this paper develops a stochastic model of library borrowing using the Negative Binomial distribution. This shows an improvement over previous characterizations for academic libraries and accords well with new data obtained at Huddersfield Public Library. Evidence concerning the process of issue decay is presented and employed to obtain an optimum stock turnover rate for any collection in its ‘steady state’. A method is then given by which simple relegation tests can be constructed to maintain such as optimum turnover. Although not the ‘final word’ in circulation modelling, the negative binomial distribution extends the range of model applicability into the area of high volume, rapid movement collections with some success.
This exploratory study, a Ph.D. dissertation completed at the University of Western Ontario in 2013, examines the materially embedded relations of power between library users and…
Abstract
This exploratory study, a Ph.D. dissertation completed at the University of Western Ontario in 2013, examines the materially embedded relations of power between library users and staff in public libraries and how building design regulates spatial behavior according to organizational objectives. It considers three public library buildings as organization spaces (Dale & Burrell, 2008) and determines the extent to which their spatial organizations reproduce the relations of power between the library and its public that originated with the modern public library building type ca. 1900. Adopting a multicase study design, I conducted site visits to three, purposefully selected public library buildings of similar size but various ages. Site visits included: blueprint analysis; organizational document analysis; in-depth, semi-structured interviews with library users and library staff; cognitive mapping exercises; observations; and photography.
Despite newer approaches to designing public library buildings, the use of newer information technologies, and the emergence of newer paradigms of library service delivery (e.g., the user-centered model), findings strongly suggest that the library as an organization still relies on many of the same socio-spatial models of control as it did one century ago when public library design first became standardized. The three public libraries examined show spatial organizations that were designed primarily with the librarian, library materials, and library operations in mind far more than the library user or the user’s many needs. This not only calls into question the public library’s progressiveness over the last century but also hints at its ability to survive in the new century.
Details
Keywords
John Hassard, Paula Hyde, Julie Wolfram Cox, Edward Granter and Leo McCann
The purpose of this paper is to describe a hybrid approach to the research developed during a multi-researcher, ethnographic study of NHS management in the UK.
Abstract
Purpose
The purpose of this paper is to describe a hybrid approach to the research developed during a multi-researcher, ethnographic study of NHS management in the UK.
Design/methodology/approach
This methodological paper elaborates a hybrid approach to the sociological analysis – the critical-action theory – and indicates how it can contribute to the critical health management studies.
Findings
After exploring the various theoretical, methodological and philosophical options available, the paper discusses the main research issues that influenced the development of this perspective and the process by which the critical-action perspective was applied to the studies of managerial work in four health service sectors – acute hospitals, ambulance services, community services and mental healthcare.
Research limitations/implications
This methodological perspective enabled a critical analysis of health service organisation that considered macro, meso and micro effects, in particular and in this case, how new public management drained power from clinicians through managerialist discourses and practices.
Practical implications
Healthcare organisations are often responding to the decisions that lie outside of their control and may have to enact changes that make little sense locally. In order to make sense of these effects, micro-, meso- and macro-level analyses are necessary.
Originality/value
The critical-action perspective is presented as an adjunct to traditional approaches that have been taken to the study of health service organisation and delivery.