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Article
Publication date: 2 June 2014

Richard Laughlin

The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5 March…

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Abstract

Purpose

The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5 March 2014. It celebrates Tony Lowe’s considerable direct contributions to accounting knowledge and, possibly more significantly, his indirect contribution through his enabling of a range of those associated with him at Sheffield to become scholars of distinction in their own right.

Design/methodology/approach

Publication review, personal reflections and argument.

Findings

Apart from providing insight into Tony Lowe's direct contribution to accounting knowledge through an analysis of a range of significant sole authored and joint authored publications, the paper gives rather more attention to his more indirect enabling contribution. In this regard it traces the development of initially the Management Control Association and subsequently the “Sheffield School” to Tony Lowe, clarifying the values that underlie these groups. It also clarifies how some of the key elements that have allowed the now global Interdisciplinary and Critical Perspectives on Accounting (ICPA) Project to exist and flourish are traceable to Tony Lowe and the “Sheffield School” he created.

Research limitations/implications

This paper provides an important historical analysis of the direct and indirect influence of a unique scholar on the beginnings and development of particularly the now global ICPA Project. This history is personal and maybe selective and possibly limited because of this but hopefully will encourage others to investigate the claims further.

Originality/value

The history of the ICPA Project has only partially been told before. This is another part of this history that has not been analysed before on which further work can build.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Rural Entrepreneurship: Harvesting Ideas and Sowing New Seeds
Type: Book
ISBN: 978-1-83753-576-7

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Article
Publication date: 6 June 2019

K. Todd Lowe

The purpose of this paper is to assess state-of-the-art techniques for quantifying flow distortion in the inlets of turbofan engines, particularly with respect to the prospects…

217

Abstract

Purpose

The purpose of this paper is to assess state-of-the-art techniques for quantifying flow distortion in the inlets of turbofan engines, particularly with respect to the prospects for future flight applications.

Design/methodology/approach

To adequately characterize the flow fields of complex aircraft inlet distortions, the author has incorporated laser velocimetry techniques, namely, stereoscopic particle image velocimetry (PIV) and Doppler velocimetry based on filtered Rayleigh scattering (FRS), into inlet distortion studies.

Findings

Overall, the results and experience indicate that the pathway for integration of FRS technologies into flight systems is clearer and more robust than that of PIV.

Practical implications

While always a concern, the topic of inlet distortion has grown in importance as contemporary airframe designers seek extremely compact and highly integrated inlets. This research offers a means for gaining new understanding of the in situ aerodynamic phenomena involved with complex inlet distortion.

Originality/value

This paper presents unique applications of turbofan inlet velocimetry methods while providing an original assessment of technological challenges involved with progressing advanced velocimetry techniques for flight measurements.

Details

Aircraft Engineering and Aerospace Technology, vol. 92 no. 1
Type: Research Article
ISSN: 1748-8842

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Article
Publication date: 1 September 2004

Alan Lowe

This paper discusses the impact and influences of the growth of postsocial relations on accounting practice. Aspects of the growth of knowledge cultures, which have been argued to…

2629

Abstract

This paper discusses the impact and influences of the growth of postsocial relations on accounting practice. Aspects of the growth of knowledge cultures, which have been argued to impact social and organizational arrangements, are discussed. Extending this view to accounting, we see accountants forming a distinctive knowledge culture with their own unique rules of how knowledge is constituted. These rules are embedded in accounting systems and practices. This paper suggests the need to further develop a research program that seeks to investigate accounting practice in local settings. The discussion in the paper is based on views which posit the growth of intimate links with epistemic objects within organizations and society. This paper argues that such ideas lead to an increasing tendency for us to experience the changes in societal relations and social arrangements as a compression of time and space. The paper relates these ideas to developments in the accounting research literature.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 July 1903

As our readers are well aware THE BRITISH FOOD JOURNAL has invariably supported any legitimate effort having for its object the improvement, in one form or another, of the…

18

Abstract

As our readers are well aware THE BRITISH FOOD JOURNAL has invariably supported any legitimate effort having for its object the improvement, in one form or another, of the national food supply, and so long as the methods adopted are fair and above‐board this journal will continue to support such efforts by whomsoever they may be made. Fair and proper methods, however, are not always adopted, and a circular has recently been forwarded to us which affords an illustration of the fact.

Details

British Food Journal, vol. 5 no. 7
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 December 1997

S. Lawrence, M. Alam, D. Northcott and T. Lowe

Studies the transformation of social systems in health organizations in New Zealand and the way in which accounting systems are an integral part of the challenge to extant…

2203

Abstract

Studies the transformation of social systems in health organizations in New Zealand and the way in which accounting systems are an integral part of the challenge to extant structures of signification, legitimation and domination. By categorizing various modes or types of social change, and providing analytical means of clarifying social systems, Giddens’s structuration theory is enabling of empirical study. Accounting systems contribute to the binding of time and space in some circumstances, yet can play a part in major discontinuities and disruptions to institutionalized procedures and practices in other circumstances.

Details

Accounting, Auditing & Accountability Journal, vol. 10 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 5 February 2018

Athula Ekanayake

By using Latour’s notion of “action at a distance” (Latour, 1987), the purpose of this paper is to examine the ways in which the government acts at a distance to achieve corporate…

909

Abstract

Purpose

By using Latour’s notion of “action at a distance” (Latour, 1987), the purpose of this paper is to examine the ways in which the government acts at a distance to achieve corporate governance of public sector banks, and the extent to which accounting enables such actions of the government.

Design/methodology/approach

This study follows the qualitative research approach and adopts the case study research method. A major public sector bank in Sri Lanka was selected as the case organization for this study. Data were gathered from semi-structured interviews with organizational participants and document study.

Findings

The study provides evidence to suggest that inscriptions produced through four areas of accounting, namely external reporting, external auditing, management accounting and internal auditing, have the capacity to develop strong explanations enabling action at a distance and good corporate governance in the case organization. The study also provides evidence to show how the role of accounting in long-distance control and corporate governance in the case organization is influenced by various contextual factors. In particular, the study finds that undue government interference over the case organization to gain the long-distance control have resulted in deteriorating the level of corporate governance.

Research limitations/implications

The findings support the literature that examines the accounting in its social context.

Practical implications

The findings suggest that actors should be allowed to operate independently, particularly without political expedience and undue influences from pressure groups, which ensure effective utilization of accounting inscriptions by the actors in long-distance control as well as good corporate governance of public sector banks.

Originality/value

Although research into accounting in public sector organizations has gained considerable importance in recent times, those studies examining public sector banks are still lacking. The paper aims to fill this gap.

Details

Asian Review of Accounting, vol. 26 no. 1
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 24 February 2011

Ben Selwyn

This chapter illustrates how labor is organized in a branch of export-grape production in the São Francisco valley, North East Brazil. It describes how Northern retailers'…

Abstract

This chapter illustrates how labor is organized in a branch of export-grape production in the São Francisco valley, North East Brazil. It describes how Northern retailers' corporate strategy involves continually improving product quality, and how grape producers respond to evolving demands by attempting to increase the skill content of labor and labor productivity. Simultaneously, relatively militant rural trade unions organize agricultural workers in the region, often staging strikes, achieving significant gains for workers, and continually attempting to improve their position vis-à-vis capital. As a response, farms go to significant lengths to recruit, retain, and discipline workers they consider to be good and relatively uninfluenced by trade unions. It is argued that in order to better understand strategies of firms and developmental outcomes in new regions of export agriculture it is necessary to pursue a three-pronged investigation, focusing simultaneously.

Details

Globalization and the Time–Space Reorganization
Type: Book
ISBN: 978-0-85724-318-8

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Article
Publication date: 1 March 1998

Stephen P. Walker and Ken Shackleton

Explores the genesis of a plan to erect a statutory “ring fence” around the accountancy profession in Britain during the 1960s. Focuses on two elemental problems in actualising a…

1858

Abstract

Explores the genesis of a plan to erect a statutory “ring fence” around the accountancy profession in Britain during the 1960s. Focuses on two elemental problems in actualising a closure strategy: defining a basis for inclusion and exclusion; and, gaining the sanction of the state. Reveals that the complexities of devising an exclusionary code permitted opportunities for “inclusionary usurpation” by “outside” practitioner groups. Examines the quest by accountants to elicit government support for monopolisation during a period in which restrictive practices were outlawed and the professions were “under fire”. The achievement of de jure closure is shown to be dependent on the predilections of senior bureaucrats and the capacity of the profession to negotiate an “informal contract” with the state. Contends that the profession‐state interface primarily engages the apex of the organisational élite and mandrinate Civil Servants.

Details

Accounting, Auditing & Accountability Journal, vol. 11 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 1 March 1985

Norman Jackson and Pippa Carter

Freud has noted the basic repression of the instincts necessary for the continuation of civilised social existence. This repression, at one level, is manifest in structures of…

240

Abstract

Freud has noted the basic repression of the instincts necessary for the continuation of civilised social existence. This repression, at one level, is manifest in structures of social order and control, of which the work organisation is a particular form. However, it has been argued that the degree of repression existing exceeds that which is defined as necessary. From this it must be inferred either that such control is, in Marcuse's term, surplus repressive, or that it proceeds from the desire of organisational participants to be subjected to such control. Surplus repression is not a noted explanation of control in orthodox organisation theory, so this article explores the implications of the explanation in terms of desire, by examining a number of practices common in work organisations in terms of their symbolic significance, using the technique of ergonomic reconstruction at the psychological level. The questions posed for management by this article relate to whether they are really doing something other than they intend, by being, perhaps unwittingly, more concerned with control at the micro level than in contributing to economic performance at the macro level. If so, it implies a somewhat different relationship between management action and economic performance than is usually supposed, and suggests that management may not be optimising its contribution to our economic recovery and betterment. This article is based on an understanding of organisational structures as symbolic structures. Inherently, this implies that they are symbolic of something. Our enquiry is into what these symbols mean, and what the ergonomic implications of such meanings are.

Details

Personnel Review, vol. 14 no. 3
Type: Research Article
ISSN: 0048-3486

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