Robert Inglis and Robert Clift
The paper's purpose is to explore and describe the interface between the customer component of a market orientation and the accounting information used in making product‐level…
Abstract
Purpose
The paper's purpose is to explore and describe the interface between the customer component of a market orientation and the accounting information used in making product‐level decisions.
Design/methodology/approach
Exploratory/descriptive organisational case study of a multi‐function product decision‐making setting. Development of a model of the customer‐accounting information requirements of a market orientation.
Findings
Describes how customer‐orientated product decisions are guided by managers' shared understanding of product‐attributes and conceptions of a “product” as a “bundle of attributes, benefits or characteristics”. Describes the limited accounting function involvement in product‐decisions and the use of customer‐orientated and non‐financial decision criteria.
Practical implications
A market‐orientated approach to business has been associated with increased business performance. The identification and integration of information from the management accounting discipline facilitates the understanding of the resource costs of satisfying individual customer needs and assists in operational level decisions. The authors highlight potential barriers to the integration of customer‐orientated accounting information in product decisions.
Originality/value
There remains a scarcity of marketing and management accounting interdisciplinary case research at the product‐attribute decision‐making level. The organisational study provides an insight into the decision‐making information and processes at the market orientation and management accounting interface. A framework and suggestions for the further development of interfunctional product‐level decision‐making are provided.
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Allan Molland and Robert Clift
The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are recording and reporting infrastructure assets (IAs) with their relevant…
Abstract
Purpose
The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are recording and reporting infrastructure assets (IAs) with their relevant depreciation in General Purpose Financial Reports (GPFRs) and the decisions made from this information. IAs are long‐lived assets such as roads, drains and bridges. The introduction of Australian Accounting Standard No. 27 Financial Reporting by Local Governments (AAS27), which applies to all Australian local authorities require IAs to be reported in the balance sheet and depreciation to be charged in the operating statement in order to reflect the loss of service potential in the operating period concerned. Before AAS27, the purpose of public sector accounting was to demonstrate that funds have been raised and expended strictly within the authority of the annual budget on a cash basis. The efficiency and effectiveness of decision‐making by users of this cash‐based information was impaired with this short‐term charge/discharge objective. The study was carried out to determine if information provided in an accrual accounting environment would be more efficient and effective for decision making by users than cash‐based information.
Design/methodology/approach
The study included a comprehensive literature review then interviews with 15 chief financial officers from Victorian local authorities. These authorities represented inner metropolitan, outer metropolitan, rural city, large rural and small councils.
Findings
The study reported the implications for change to accrual accounting method in accounting for IAs and the efficiency and effectiveness for decision making by both internal and external users. The question answered is whether the information provided by accrual accounting is used in the management of IAs. In some areas, it has been used and the benefits show from both an efficiency and effectiveness perspective. Concerns with this issue were identified by academics, parliamentary inquires, accounting authorities and local government interest groups.
Originality/value
This study is a comprehensive review of how senior local government accounting management are using the information generated from AAS27 on IAs and what value it has in their decision making.
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Victoria Wise and Colleen Fisher
This paper presents the findings of an investigation designed to reveal the destination of the refereed journal research output of accounting and finance faculty members across…
Abstract
This paper presents the findings of an investigation designed to reveal the destination of the refereed journal research output of accounting and finance faculty members across their entire academic careers. A geographic approach was adopted with the intention of providing a historical data‐set to inform the development of a region‐centric model of academic research productivity. The study focuses on publication careers of accounting and finance academics from one particular geographic region, New Zealand. The data were collected through a detailed examination of electronic databases of journal holdings and research reports of tertiary institutions. The results of this study provide evidence that, across their careers, New Zealand's academics have published a significant number of papers in journals located in two regions, Australia‐New Zealand and the United Kingdom, and that this academic community has attained publication success in international journals generally regarded as high quality.
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Ian Morrison and Stephen Clift
Changes in government policies threaten to remove an important source of funding that enables people with mental health problems to be supported to enter and progress from further…
Abstract
Changes in government policies threaten to remove an important source of funding that enables people with mental health problems to be supported to enter and progress from further education to employment and university. Ian Morrison and Stephen Clift describe one such scheme whose future is in doubt, and the journeys undertaken by some of the people it has supported.
Tom G. Griffiths and Jack Downey
The Australian Radical Education Group (RED G) was created in June 1976, which in turn launched a magazine for radical(ising) teachers, the Radical Education Dossier (RED), that…
Abstract
Purpose
The Australian Radical Education Group (RED G) was created in June 1976, which in turn launched a magazine for radical(ising) teachers, the Radical Education Dossier (RED), that would be published for the next 30 years. The purpose of this paper is to characterise the emergence and first phase of RED’s publication up to its name change in 1984.
Design/methodology/approach
The authors draw on interviews with key members of the magazine’s editorial collective, and a review of RED’s contents, to identify the major political ambitions as manifest in RED in historical context. The authors contextualise this radical education project in the post-1968 world context of social and political upheaval, rejecting the Cold War options of either Soviet style Communist or US-based capitalist pathways.
Findings
In this context RED generated powerful critiques of dominant educational policy in multiple areas. The critique was part of a project to promote a socialist understanding of mass education, and to promote the transformation of Australian society towards socialism. The authors argue that the debates and struggles within RED in this period, seeking to define and advance a socialist educational project, reflected a broad and consistent critique of progressive educational reforms, rooted in its radical political foundations.
Originality/value
This paper provides an historical review of a 30-year radical education publishing initiative in Australia, about which no accounts have been published. It connects directly with contemporary educational issues, and offers insights for interviews with those directly involved in the historical project.
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Nik. Brandal and Øivind Bratberg
In the 1990s, European social democrats coalesced around a set of principles often referred to as the third way – characterised by prudent economic governance, a slimmer public…
Abstract
In the 1990s, European social democrats coalesced around a set of principles often referred to as the third way – characterised by prudent economic governance, a slimmer public sector, ‘productive’ welfare services and attraction to inward investment. Third way proponents perceived fairness as supporting opportunity rather than redistributing welfare. On the way to the late 2000s, their sense of direction was lost. The final phase, one might argue, ended with the 2008–2009 financial crisis. Henceforth, the challenge for the Left concerned how to define a social democracy with less revenue and limited scope for expanding public services, while reaching out to the so-called left-behinds through better jobs and a renewed sense of common purpose.
Jeremy Corbyn and Emmanuel Macron represent two distinctly different attempts at forging a new way forward from the impasse. During Corbyn's tenure as a leader (2015–2020), Labour carved out space by moving leftwards on key economic policies while proffering communitarianism as the antidote to globalised capitalism. Across the English Channel, Macron's new party, La République En Marche, sought to generate a new form of politics that had clear similarities with the centrism of third way social democracy, supplemented by an emphasis on social dialogue and enhanced European integration as a strategy for harnessing globalisation.
Corbynism and Macronism represent two distinct attempts at centre-left renewal, both personalised yet evolving on the back of mass movements. This chapter summarises the trajectory of both in terms of ideological content and organisational change and asks what lessons they convey about the future of social democracy in the twenty-first century.
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Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured…
Abstract
Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured supply chain practices, lack of awareness of the implications of the sustainability concept and failure to recycle poultry wastes. The current research thus attempts to develop an integrated supply chain model in the context of poultry industry in Bangladesh. The study considers both sustainability and supply chain issues in order to incorporate them in the poultry supply chain. By placing the forward and reverse supply chains in a single framework, existing problems can be resolved to gain economic, social and environmental benefits, which will be more sustainable than the present practices.
The theoretical underpinning of this research is ‘sustainability’ and the ‘supply chain processes’ in order to examine possible improvements in the poultry production process along with waste management. The research adopts the positivist paradigm and ‘design science’ methods with the support of system dynamics (SD) and the case study methods. Initially, a mental model is developed followed by the causal loop diagram based on in-depth interviews, focus group discussions and observation techniques. The causal model helps to understand the linkages between the associated variables for each issue. Finally, the causal loop diagram is transformed into a stock and flow (quantitative) model, which is a prerequisite for SD-based simulation modelling. A decision support system (DSS) is then developed to analyse the complex decision-making process along the supply chains.
The findings reveal that integration of the supply chain can bring economic, social and environmental sustainability along with a structured production process. It is also observed that the poultry industry can apply the model outcomes in the real-life practices with minor adjustments. This present research has both theoretical and practical implications. The proposed model’s unique characteristics in mitigating the existing problems are supported by the sustainability and supply chain theories. As for practical implications, the poultry industry in Bangladesh can follow the proposed supply chain structure (as par the research model) and test various policies via simulation prior to its application. Positive outcomes of the simulation study may provide enough confidence to implement the desired changes within the industry and their supply chain networks.
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Sarah Gabashwediwe Mungodla, Linda Zikhona Linganiso, Sukoluhle Mlambo and Tshwafo Motaung
In 2008, a number of Southern African countries cultivated about 900,000 ha of Jatropha, with a number of biodiesel plants ready for production; however, none of the projects…
Abstract
Purpose
In 2008, a number of Southern African countries cultivated about 900,000 ha of Jatropha, with a number of biodiesel plants ready for production; however, none of the projects succeeded. In 2014, KiOR advanced biofuel Energy Company in the USA announced bankruptcy due to incompetent technology. Studies disclose that the reasons for biofuel plants failure are not only due to lack of incentives and unclear policies but also due to lack of economic feasibility and low production yields. This paper aims to review the techno-economy assessment of second-generation biofuel technologies. The purpose of this paper is to summarize specific techno-economic indicators such as production cost, technology efficiency and process life cycle analysis for advanced biofuel technology and to narrate and illustrate a clear view of what requires assessment to deploy a feasible advanced biofuel technology. This study also reviews assessment of biomass supply chain, feedstock availability and site selection criteria. The review also elaborates on the use of different processes, forecasting and simulation-modeling tools used in different techno-economic analysis studies. The review provides guidance for conducting a technical and economic feasibility study for the advanced biofuels energy business.
Design/methodology/approach
The aim of this review is, therefore, to evaluate the techno-economic feasibility studies for the establishment of viable industrial scale production of second-generation biofuels. It does so by grouping studies based on technology selection, feedstock availability and suitability, process simulation and economies as well as technology environmental impact assessment.
Findings
In conclusion, techno-economic analysis tools offer researchers insight in terms of where their research and development should focus, to attain the most significant enhancement for the economics of a technology. The study patterns within the scope of techno-economics of advanced biofuel reveal that there is no generic answer as to which technology would be feasible at a commercial scale. It is therefore important to keep in mind that models can only simplify and give a simulation of reality to a certain extent. Nevertheless, reviewed studies do not reach the same results, but some results are logically similar.
Originality/value
The originality of this article specifically illustrates important technical and economic indicators that should be considered when conducting feasibility studies for advance biofuels.