Jeff Gold, Tony Oldroyd, Ed Chesters, Amanda Booth and Adrian Waugh
This paper seeks to show appreciation for the collective endeavour of work practices based on varying degrees of dependence, interdependence and mutuality between at least two…
Abstract
Purpose
This paper seeks to show appreciation for the collective endeavour of work practices based on varying degrees of dependence, interdependence and mutuality between at least two people. Such dependencies have to be concerned with how talent is used and how this use is an interaction between people, a process called talenting. The aim of this paper is to provide a method to explore talenting.
Design/methodology/approach
The paper provides a brief overview of recent debates relating to talent management (TM). This paper argues that TM seldom pays attention to work practices where performance is frequently a collective endeavour. A mapping method is explained to identify work practices and obtain narrative data. This paper provides a case to explore talenting in West Yorkshire Police.
Findings
In total, 12 examples are found and 3 are presented showing the value of various forms of dependency to achieve outcomes.
Research limitations/implications
TM needs to move beyond employment practices to work practices. There is a need to close the gap between traditional TM employment practices, usually individually focused, and work practices which are most likely to require a collective endeavour.
Practical implications
There needs be ongoing appreciation of talenting to add to TM activities.
Social implications
This paper recognises a more inclusive approach to TM based on work performance.
Originality/value
This paper, to the best of the authors’s knowledge, is probably the first enquiry of its kind.
Details
Keywords
This paper examines the boundary within which the recognition of an asset currently takes place. It proposes the establishment of a new boundary based upon “separability” which…
Abstract
This paper examines the boundary within which the recognition of an asset currently takes place. It proposes the establishment of a new boundary based upon “separability” which would allow internally created or home‐grown assets to be recognised on the balance sheet. It provides a new definition of brand assets so that, whether purchased separately or as part of goodwill or internally created by a business, brands can be recognised as assets within a new boundary.
Details
Keywords
Shanta Shareel Davie and Tom McLean
This historical study explores accounting’s association with processes of cultural hybridisation involving themes such as image-(un)making, alliance-formation and norm-setting as…
Abstract
Purpose
This historical study explores accounting’s association with processes of cultural hybridisation involving themes such as image-(un)making, alliance-formation and norm-setting as part of Britain’s civilising mission during the era of modern globalisation. In doing so, the purpose of this paper is to examine the manner in which accounting may be implicated in micro-practices through which multi-layered socio-political relations of inequality are produced.
Design/methodology/approach
Archival materials enable an accounting understanding of the historical processes of image-(un)making, norm-setting and formation of a hybrid form of rule through elite indigenous alliances.
Findings
The study finds that the British Empire’s colonial project on civilising the indigenous peoples in British Fiji involved: the (un)making of indigenous identities and their moralities; and the elaboration of difference through ambiguous, partial and contradictory application of accounting in attempts to support the globalised civilising course. The globalising challenges indigenous peoples faced included accounting training to change habits in order to gain integration into the global imperial order. The study also finds that the colonised indigenous Fijians had emancipatory capacities in their negotiation of and resistance to accounting.
Research limitations/implications
The paper identifies avenues for further accounting examination of such processes in the context of post-colonialism and current forms of neo-liberal globalisation.
Originality/value
By investigating accounting’s association with processes of cultural hybridisation, this paper makes a significant contribution by providing the detail on the role of accounting records kept by the British Empire to facilitate Britain’s domination and control over the colony of Fiji and its residents.
Details
Keywords
The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language…
Abstract
Purpose
The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography.
Design/methodology/approach
An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography.
Findings
The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive.
Research limitations/implications
The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time.
Originality/value
The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.
Details
Keywords
Examines the various brand asset recognition methods used by the accounting profession, within their existing rules, to highlight, first, the restrictive nature of a brand asset’s…
Abstract
Examines the various brand asset recognition methods used by the accounting profession, within their existing rules, to highlight, first, the restrictive nature of a brand asset’s current attachment to purchased goodwill and, second, the restrictive requirement for brand asset recognition to be derived solely from a “transaction or event”. Then examines the latest rule change, FRS10, to assess whether the recognition of brand assets is likely to remain restrictive in the future. It concurs with Murphy’s view that brand asset recognition on the balance still continues to be an accounting exercise which is “fudged”.
Details
Keywords
Bradley Bowden and Peta Stevenson-Clarke
Postmodernist ideas – most particularly those of Foucault but also those of Latour, Derrida and Barthes – have had a much longer presence in accounting research than in other…
Abstract
Purpose
Postmodernist ideas – most particularly those of Foucault but also those of Latour, Derrida and Barthes – have had a much longer presence in accounting research than in other business disciplines. However, in large part, the debates in accounting history and management history, have moved in parallel but separate universes. The purpose of this study is therefore one of exploring not only critical accounting understandings that are significant for management history but also one of highlighting conceptual flaws that are common to the postmodernist literature in both accounting and management history.
Design/methodology/approach
Foucault has been seminal to the critical traditions that have emerged in both accounting research and management history. In exploring the usage of Foucault’s ideas, this paper argues that an over-reliance on a set of Foucauldian concepts – governmentality, “disciplinary society,” neo-liberalism – that were never conceived with an eye to the problems of accounting and management has resulted in not only in the drawing of some very longbows from Foucault’s formulations but also misrepresentations of the French philosophers’ ideas.
Findings
Many, if not most, of the intellectual positions associated with the “Historic Turn” and ANTi-History – that knowledge is inherently subjective, that management involves exercising power at distance, that history is a social construct that is used to legitimate capitalism and management – were argued in the critical accounting literature long before Clark and Rowlinson’s (2004) oft cited call. Indeed, the “call” for a “New Accounting History” issued by Miller et al. (1991) played a remarkably similar role to that made by Clark and Rowlinson in management and organizational studies more than a decade later.
Originality/value
This is the first study to explore the marked similarities between the critical accounting literature, most particularly that related to the “New Accounting History” and that associated with the “Historic Turn” and ANTi-History in management and organizational studies.
Details
Keywords
VINE is produced at least four times a year with the object of providing up‐to‐date news of work being done in the automation of library housekeeping processes, principally in the…
Abstract
VINE is produced at least four times a year with the object of providing up‐to‐date news of work being done in the automation of library housekeeping processes, principally in the UK. It is edited and substantially written by Tony McSean, Information Officer for Library Automation based in Southampton University Library and supported by a grant from the British Library Research and Development Department. Copyright for VINE articles rests with the British Library Board, but opinions expressed in VINE do not necessarily reflect the views and policies of the British Library. The subscription to VINE is £10 per year and the subscription period runs from January to December.
Purchased goodwill conforms to the current accounting definitions of an asset. However, as the descriptive framework contained within this paper will show, purchased goodwill is…
Abstract
Purchased goodwill conforms to the current accounting definitions of an asset. However, as the descriptive framework contained within this paper will show, purchased goodwill is not an asset and, therefore, should not be shown on the balance sheet. This would not necessarily matter, from a marketing viewpoint, was it not for the linkage of brand asset recognition to purchased goodwill asset recognition. Currently, the recognition of a purchased goodwill asset tends to be a prerequisite for the recognition of a brand asset extracted from it. If it can be shown that purchased goodwill is not an asset, then the prerequisite disappears. The widespread recognition of brand assets is then unfettered by its association with purchased goodwill. Weakening the basis for the recognition of a purchased goodwill asset is an important first step in encouraging the accounting profession to devise new ways of dealing with the different kinds of intangible assets that are becoming paramount in the governance of companies.
Details
Keywords
The term “medical” will be interpreted broadly to include both basic and clinical sciences, related health fields, and some “medical” elements of biology and chemistry. A…
Abstract
The term “medical” will be interpreted broadly to include both basic and clinical sciences, related health fields, and some “medical” elements of biology and chemistry. A reference book is here defined as any book that is likely to be consulted for factual information more frequently than it will be picked up and read through in sequential order. Medical reference books have a place in public, school, college, and other non‐medical libraries as well as in the wide variety of medical libraries. All of these libraries will be considered in this column. A basic starting collection of medical material for a public library is outlined and described in an article by William and Virginia Beatty that appeared in the May, 1974, issue of American Libraries.
Tony Tollington and Jonathan Liu
Examines the weaknesses of the current UK and US definitions of an asset. Presents an argument for them to be updated to include valuable internally created intangible assets…
Abstract
Examines the weaknesses of the current UK and US definitions of an asset. Presents an argument for them to be updated to include valuable internally created intangible assets, such as brands and software, which currently fall outside the scope of them.