Search results

This paper introduces a methodology to identify, analyse and represent heritage site attributes, emphasizing their impact on value, authenticity, integrity and management, with a case study on Ghadames, Libya. Inscribed in 1986 and moved to the In-Danger List in 2016 due to conflict, this work seeks to update the site's attributes and values for improved management.

This methodology, focusing on Ghadames, leverages recent heritage management advancements to monitor conflict-induced changes, aiming to enhance decision-making through a detailed analysis of the site's natural and cultural attributes.

Our findings highlight the need for systematic and holistic assessments of heritage site attributes and values, crucial for managing sites of both local and global significance. This approach is a key to understanding their identity, guiding interpretation, management and preserving cultural significance.

Developed for Ghadames, the methodology requires adaptation for other sites, underscoring the importance of identifying core tangible and intangible attributes that define a site's uniqueness.

Our developed methodology offers a replicable framework that can be modified by local heritage professionals to map attributes and assess the direct and indirect impact of conflict on heritage sites.

The detailed assessment provides a foundation for crafting informed policies and effective management strategies. It specifically targets minimizing the adverse effects of conflict on heritage sites' attributes. This effort is instrumental in preparing the necessary documentation to support the delisting of these sites from the UNESCO World Heritage Site In-Danger List, promoting their preservation and recovery.

This paper investigates the impact of the PricewaterhouseCoopers (PwC) merger in Australia on existing and potential clients of the new merged firm. From prior theory it is expected that some existing clients may have an incentive to switch away from a newly merged firm as the same larger firm now audits close competitors once audited by separate firms. Prior theory also suggests that another group of potential clients should be attracted to the newly merged firm where the merger enhances or creates industry specializations. The expectation is that in both of these instances there will be increased switching activity associated with the newly merged audit firm. Contrary to expectations, a significantly lower level of switching behaviour was observed for the newly merged firm compared with that of the other Big 5 firms, suggesting that an advantage of enhanced specialization may not be the attraction of new clients but the retention of existing clients. When comparing the nature of the switches, some support was found for the view that the switches to the new firm were likely to be in enhanced areas of specialization, but no evidence was found to suggest that close competitors would switch away from this firm. The greater rate of retention of clients compared with other Big 5 firms was not associated with a more competitive audit pricing policy.

The purpose of this paper is to explore the implications on former accounting firm partners becoming employees of a publicly owned accounting corporation, the responses of the former partners and impacts on the acquiring company. Partners of accounting and other professional service firms selling their firms to publicly owned companies often remain with the acquiring company as employees and receive company shares as consideration for their firms. Agency theory suggests public ownership will result in changes to the roles of senior professionals with potential resistance and motivation consequences.

This paper uses a case study approach involving the review of publicly available information and interviews with executives and senior professionals of an Australian publicly owned accounting company, Stockford Limited.

The Stockford case indicates that selling their firm to a publicly owned company can have significant negative implications for accounting firm partners. The former partners struggled to adapt to their new roles as senior professional employees and shareholders. Their responses had significant impacts on company performance, which ultimately contributed to the collapse of the company, thus reflecting the power senior professionals retain regardless of the change of ownership form.

Care is required when generalising findings of a single case to other professions and other geographic jurisdictions.

This paper has significant implications for entrepreneurs and executives consolidating professional service firms, partners considering selling their firms and investors in publicly owned professional service firms.

Despite the emergence of publicly owned accounting and other professional service companies and the importance and power of senior professionals in professional service firms, this is the first study to explore the implications on senior professionals of selling their firms to public companies.

The purpose of this study is to explore the struggle for entry and career success of the early pioneer women accountants in Great Britain and its former colonies the USA, Canada, Australia and New Zealand.

A career crafting matrix guides the analysis of historical information available on five pioneer women accountants in order to understand their success in gaining entry into the profession and their subsequent careers.

Despite an exclusionary environment, career crafting efforts coupled with family and organizational support enabled these women to become one of the first female accountants in their respective countries. Their struggles were not personal but much broader—seeking social, political, economic and professional empowerment for women.

This is the first paper to utilize the career crafting matrix developed from current female accountants' careers to explore careers of pioneering female accountants. It adds to the limited literature on women actors in accounting and may provide insight into approaching current forms of difference and discrimination.

A considerable portion of Dr. G. S. BUCHANAN'S report on the work of the Inspectors of Foods of the Local Government Board during the year 1908–09 deals with work carried out in special relation to the Public Health (Regulations as to Food) Act, 1907. A large amount of the meat consumed in this country is imported from the continent of Europe, the United States, and the colonies, and it may almost be said that the fact of our having to rely on the foreign producer for so much of our meat supply accounts for some of it being derived from diseased animals, or being in other ways unwholesome, or bearing evidence of having been prepared under conditions in which the needful sanitary precautions have not been taken.

The purpose of this study is to investigate how mock jurors’ experiences of deliberations are impacted by the defendant having a personality disorder.

This study used a qualitative approach to explore mock jurors’ experiences during the deliberations of a fictional defendant, Sarah Priest. Ten participants formed two mock juries, and each mock jury were given two case studies to deliberate. Case study one described Priest as having “Severe Personality Disorder, Borderline Pattern” whereas case study two described Priest as having “Complex Mental Health Problems”. There were no changes to the content of the case studies aside from the change in language used to describe the defendant.

An inductive thematic analysis identified two main themes relating to juror experience: “Interaction with Other Mock Jurors” and “Language as a Barrier to a Verdict”. Participants constructed that prosocial interactions with other mock jurors in the deliberations helped them make a verdict decision, but some of these interactions led to disagreements between participants due to a wide variation of opinion. Second, the different description of the defendant in each case study were constructed to have made the deliberations and decision-making difficult, but for different reasons. In case study one, a lack of knowledge surrounding BPD was the reason for this difficulty, and in case study two, participants thought that the applicability of diminished responsibility criteria were unclear, making it hard to reach a verdict.

The findings have key implications for the judicial system; common experiences can be identified and recorded to implement procedures to protect jurors from adverse experiences.

There is a lack of studies that have investigated juror experience in the UK, and the few studies available have used a quantitative methodology. The approach taken in the current study is, therefore, unique in a UK context. The findings have key implications for the judicial system; common experiences can be identified and recorded to implement procedures to protect jurors from adverse experiences.

The purpose of this paper is to explore the company‐related benefits expected by executives of public accounting companies consolidating accounting practices and the implications of these expectations for company performance.

This paper uses a case study approach involving the review of publicly available information and interviews with executives and senior professionals of two Australian, publicly‐owned accounting companies. Analysis of the financial performance of the two companies was performed using data from annual reports.

Executives predominantly expected to achieve revenue growth and efficiency benefits through consolidation and change in ownership form. In one of the cases these benefit expectations emerged over the course of the acquisition program. The paper highlights the difficulty in estimating and realising the magnitude, timing and associated costs of consolidation benefits and the consequences of failure to achieve expected benefits; also it suggests advantages in a more conservative consolidation approach.

Care is required generalising findings to other professions and other geographic jurisdictions.

This paper has implications for entrepreneurs and executives consolidating professional service firms, partners considering selling their firms and investors in publicly‐owned professional service firms.

This is the first study to consider the benefits expected by executives of the recently emerged, publicly‐owned accounting companies and the associated costs of implementation. The paper highlights opportunities for researchers provided by the availability of data for publicly‐owned accounting and other professional service firms.

This chapter contributes to the literature on domestic food provisioning and food insecurity in contemporary Europe, focusing on lone-parent households living with a disability or long-term health condition, either of a parent and/or a child, in the United Kingdom and Denmark. Taking a comparative case approach, it examines parents' strategies to achieve food security through practices of ‘domestic food provisioning’ that draw on resources within and outside the household. Taking account of the multiple layers of context in which provisioning practices are embedded, this chapter identifies factors or mechanisms that enhance or reduce food security for families living with a disability or long-term health condition. At the micro-level of food preparation, these families experience challenges including cooking and requirements for labour-saving equipment, providing meals that meet the needs of selective eaters (often children), the need to rely on their children's help and for outsourced domestic labour through buying ready-made foods. At the meso-level of procurement and ‘physical access’ to shops, transport is crucial, with households experiencing differences in service provision. At the macro-level of national welfare systems and ‘economic access’ to food, this chapter points to evidence that Britain provides insufficient financial provision for those with a disability or long-term health condition compared with Denmark, differences reflected in the depth and rates of poverty and food insecurity between these countries. However, as the cases in both countries demonstrate, welfare benefits provide insufficient financial resources to access adequate nutritious food or meet customary norms.

The judgment by the House of Lords in the matter of Pirelli General Cable Works Ltd v Oscar Faber and Partners (The Times, 11 December 1982) is of the greatest significance to building owners, redefining as it does the starting point of the six‐year period during which architects or designers may be liable for defects occurring in buildings.