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The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Abstract
Purpose
The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Design/methodology/approach
A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.
Findings
It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.
Originality/value
The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.
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Massimo Sargiacomo and Stephen P. Walker
The purpose of this paper is to investigate how public/private hybrid and ambiguous organizations played pivotal roles in a governmental programme of housing reconstruction…
Abstract
Purpose
The purpose of this paper is to investigate how public/private hybrid and ambiguous organizations played pivotal roles in a governmental programme of housing reconstruction following a major earthquake in central Italy in 2009. Venturing beyond the boundaries of institutional isomorphism and using a Foucauldian approach, the longitudinal analysis seeks to illuminate accounting and performance challenges and provide insights to the calculative techniques associated with evacuee housing.
Design/methodology/approach
In “act 1” this paper investigates the role of a consortium created during the recovery stage of the disaster to construct temporary housing. In “act 2” attention shifts to consortia established for the reconstruction of buildings in devastated communities. The total observation period is 11 years. 31 semi-structured interviews were conducted with 15 key-actors. A broad range of official documents was also consulted.
Findings
In the immediate aftermath of the earthquake a comprehensive reporting system was established to facilitate the construction of 19 new towns for 15,000 evacuees. The mix of accountants, engineers and architects who developed the system and a building prototype evidences the assembly of diverse calculative techniques by different experts and the de-territorialization of subject disciplines. During reconstruction technologies of government included the introduction of standardised systems and vocabularies that homogenised administrative procedures among diverse experts.
Research limitations/implications
This paper provides academics and policymakers with insights to accounting, performance management and accountability in hybrid organizations in the largely unexplored realm of post-disaster evacuee housing. Further studies are needed to examine the politics of calculation in similar contexts.
Originality/value
This paper fills a gap in the literature by exploring the role played by individual experts working for hybrid organizations. Further, by exploring actual practices over an extended period of post-disaster recovery and reconstruction, the study highlights how experts intervened to solve problems at the meso-political level and at the micro-organizational level.
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Fiffy Hanisdah Saikim, Bruce Prideaux, Maryati Mohamed and Zulhazman Hamzah
In Sabah, Malaysia, illegal hunting has increased in recent years putting considerable pressure on large mammal populations. The causes for this phenomenon lie in increasing rural…
Abstract
In Sabah, Malaysia, illegal hunting has increased in recent years putting considerable pressure on large mammal populations. The causes for this phenomenon lie in increasing rural poverty, ineffective policies to regulate hunting, as well as a ready market for many wildlife products in the Chinese medicine markets. This paper examines how Community-Based Ecotourism has some potential to be used as a tool to reducing poaching using the Tidong community in Sabah as a case study. The key finding is that successful conservation outcomes for Community-Based Ecotourism projects are only sustainable over the long run if projects are structured to ensure that the local community is able to continue effective management once sponsoring organizations hand over control and that revenue from tourism does not decline. If tourist revenue declines communities may be forced to revert to previous practices reversing any initial conservation gains.
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This integrative literature review aims to explore themes within higher education that may be applicable to leadership education including: descriptions of trauma, trauma-informed…
Abstract
Purpose
This integrative literature review aims to explore themes within higher education that may be applicable to leadership education including: descriptions of trauma, trauma-informed practices and trauma-informed practitioners.
Design/methodology/approach
Integrative, systematic literature review.
Findings
The results suggest that trauma and trauma-informed practices may have a place in leadership education pedagogy.
Originality/value
There is no work being done in trauma informed practice in leadership education. This study provides future direction for both research and practice.
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Christi L. Gullion and William R. King
The purpose of this paper is to provide a comprehensive literature review of prior empirical studies that have examined early intervention (EI) systems or programs in policing.
Abstract
Purpose
The purpose of this paper is to provide a comprehensive literature review of prior empirical studies that have examined early intervention (EI) systems or programs in policing.
Design/methodology/approach
A systematic literature search of various government and academic databases (e.g. Emerald, Google Scholar, National Criminal Justice Reference Service (NCJRS), Sage, Taylor & Francis and Wiley) was conducted.
Findings
This systematic review identified eight EI studies that matched the selection criteria. Of these, two are multiagency studies and six are individual agency studies. Findings across studies are generally positive but overall relatively inconsistent with regard to EI systems' effectiveness.
Practical implications
Police agencies benefit in identifying and addressing at-risk officers to ensure police accountability and officer safety, health and wellness. This research is invaluable for optimizing how EI systems can use agency data for such predictions.
Originality/value
This state-of-the-art review on EI systems in policing is the first of its kind. EI systems have been implemented by many police agencies, yet a limited number of empirical studies have been conducted. This systematic review will be useful for researchers who wish to further explore how EI systems are utilized and whether EI systems are successful/effective.
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Garry D. Carnegie and Stephen P. Walker
The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from…
Abstract
Purpose
The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s.
Design/methodology/approach
The study adopts a microhistorical approach involving a detailed examination of actual accounting practices in the Australian home based on 18 sets of surviving household records identified as exemplars and supplemented by other sources which permit their contextualisation and interpretation.
Findings
The findings point to considerable variety in the accounting practices pursued by individuals and families. Household accounting in Australia was undertaken by both women and men of the middle and landed classes whose surviving household accounts were generally found to comprise one element of diverse and comprehensive personal record keeping systems. The findings indicate points of convergence and divergence in relation to the contemporary prescriptive literature and practice.
Originality/value
The paper reflects on the implications of the findings for the notion of the household as a unit of consumption as opposed to production, gender differences in accounting practice and financial responsibility, the relationship between changes in the life course and the commencement and cessation of household accounting, and the relationship between domestic accounting practice and social class.
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Online catalogue research at PCL (the Polytechnic of Central London) has now been going on, mainly with British Library funding, for nearly five years. This article gives a brief…
Abstract
Online catalogue research at PCL (the Polytechnic of Central London) has now been going on, mainly with British Library funding, for nearly five years. This article gives a brief survey of some of the more recent work. A detailed account of three techniques (automatic stemming (both weak and strong) of search terms, automatic cross referencing and automatic spelling corrections) that were implemented in the Okapi '86 system for improving subject retrieval effectiveness, is given. The results of evaluating Okapi '86 at PCL are also given. An appendix gives details of the search and merge algorithm used in Okapi '86.
Gill Venner, Stephen Walker and Nathalie Mitev
This article is a continuation and expansion of, which reported on an early stage of “Microcomputer networking in libraries”, a project funded by the British Library Research and…
Abstract
This article is a continuation and expansion of, which reported on an early stage of “Microcomputer networking in libraries”, a project funded by the British Library Research and Development Department and the Department of Trade and Industry. The work was carried out at the Polytechnic of Central London (PCL) by Mitev, Venner and Walker; its main aim was to construct a prototype online public access catalogue (OPAC) using local area network (LAN) hardware. The hardware was a Nestar PLAN 4000 network, using Apple IIe microcomputers as work stations and a 137 megabyte Winchester disc controlled by a 68000‐based file server.