Accounting, Auditing & Accountability Journal

“Going to the movies”: accounting and twentieth century cinema : Table of Contents

Ingrid Jeacle — Sun Jun 28 14:15:06 BST 2009

Abstract:
Purpose – Since its emergence in the early twentieth century, cinema has acquired a cultural identity. As purveyor of light entertainment, the local movie palace sold escapism at a cheap price. It also acted as an important social apparatus that regulated everyday mannerisms and appearance. The purpose of this paper is to investigate the box office ledger of a UK picture house and to consider the role of the accounting document as a medium through which both local and broader social and historical norms can be reflected. Design/methodology/approach – The paper primarily employs archival sources. It examines the box office ledger of the Edinburgh Playhouse cinema for the period 1929-1973. This ledger is held within the National Archive of Scotland. Secondary sources are also drawn upon to provide a social and historical context to the study. Findings – The analysis of the box office ledger illustrates the potential value of an accounting document as a source of social history. Not only does this single ledger mirror the defining moments in British cinema history, it also helps inform the conception of what constitutes accounting, shapes the perception of contemporary strategic management accounting rhetoric, and further an appreciation of the relationship between accounting and everyday life. Originality/value – The entertainment industry has been largely ignored within accounting scholarship. Such neglect is lamentable given both the scale of the industry and its impact on contemporary culture. This paper is an attempt to redress this neglect by examining one component of the entertainment business, cinema, through the medium of an accounting document.

New Labour, Network Rail and the third way : Table of Contents

Robert Jupe — Sun Jun 28 14:15:06 BST 2009

Abstract:
Purpose – The paper aims to examine the role, funding and status of Network Rail, a very significant example of New Labour's attempt to operationalise the “third way”. The analysis of Network Rail is used to critique the “third way” approach to policy-making in Britain. Design/methodology/approach – The paper examines Network Rail, and the significant changes that have occurred since its creation, in the context of the claims originally made for the company by Transport Secretary Byers. It employs critical financial analysis and non-financial performance indicators to examine the “third way” approach to rail privatisation, drawing on the work of its leading supporter in the UK, Giddens, and its leading critic, Callinicos. Findings – The paper demonstrates that Network Rail is an expensive mechanism for channelling public money to private companies. It argues that the “third way” is really a smoke screen for the neo-liberal ideology, behind which there is a continuing transfer of wealth from taxpayers to the private sector. Research limitations/implications – The paper focuses on one significant example of the “third way” approach to policy making. It demonstrates the strength of the neo-liberal ideology, particularly the belief in the value of privatisation, in the UK. Practical implications – The findings of the paper have implications for public policy and for those affected by rail privatisation, including employees, passengers and taxpayers. Originality/value – Researchers and practitioners working in the area of public sector management and reforms should find the paper of value.

Impression management: Developing and illustrating a scheme of analysis for narrative disclosures – a methodological note : Table of Contents

Niamh M. Brennan, Encarna Guillamon-Saorin, Aileen Pierce — Sun Jun 28 14:15:06 BST 2009

Abstract:
Purpose – This paper aims to develop a holistic measure for analysing impression management and for detecting bias introduced into corporate narratives as a result of impression management. Design/methodology/approach – Prior research on the seven impression management methods in the literature is summarised. Four of the less-researched methods are described in detail, and are illustrated with examples from UK annual results' press releases (ARPRs). A method of computing a holistic composite impression management score based on these four impression management methods is developed, based on both quantitative and qualitative data in corporate narrative disclosures. An impression management bias score is devised to capture the extent to which impression management introduces bias into corporate narratives. An example of the application of the composite impression management score and impression management bias score methodology is provided. Findings – While not amounting to systematic evidence, the 21 illustrative examples suggest that impression management is pervasive in corporate financial communications using multiple impression management methods, such that positive information is exaggerated, while negative information is either ignored or is underplayed. Originality/value – Four impression management methods are described in detail, illustrated by 21 examples. These four methods are examined together. New impression management methods are studied in this paper for the first time. This paper extends prior impression management measures in two ways. First, a composite impression management score based on four impression management techniques is articulated. Second, the composite impression management score methodology is extended to capture a measure for bias, in the form of an impression management bias score. This is the first time outside the USA that narrative disclosures in press releases have been studied.

Inertia and management accounting change: The role of ambiguity and contradiction between formal rules and routines : Table of Contents

Martijn van der Steen — Sun Jun 28 14:15:06 BST 2009

Abstract:
Purpose – This paper aims to investigate ways in which inertia obstructs the adoption of new management accounting rules. Drawing on the view of management accounting as organisational rules and routines, it aims to suggest various ways in which inertia can become more pronounced when new accounting rules challenge existing routines. Design/methodology/approach – A longitudinal case study was conducted at one of the largest banks in The Netherlands. This bank introduced a program called “Results Oriented Management”, which produced various new management accounting rules. Findings – The paper identifies various ways in which inertia manifested itself when new management accounting rules were introduced. Moreover, the paper shows that ambiguity and contradictions play an important role in the presence of inertia. Research limitations/implications – The identification of individual-level habits and scripts is a difficult undertaking. Through a focus on the performative and ostensive aspects of routines, some of the processes of inertia and change on an individual level are identified. This is a relevant method for students of management accounting change. Originality/value – Although it is well known that routines can produce inertia, the process by which this inertia is manifested and how this affects the adoption of new management accounting rules is still unclear. The paper aims to contribute to this understanding.

Responsibility and accountability without direct control?: Local education authorities and the seeking of influence in the UK schools sector : Table of Contents

Gloria Agyemang — Sun Jun 28 14:15:06 BST 2009

Abstract:
Purpose – This paper seeks to extend understanding of how being responsible and accountable for performance impacts on control processes between organisations. Design/methodology/approach – The paper analyses empirical findings gathered from officers of two local education authorities about their control relationships with schools. It provides a Habermasian theoretically informed analysis of these control relationships. Control is studied as the steering processes that occur between organisations in response to regulation from government. Findings – The LEA officers employ the language of influence to conceal ongoing direct forms of control over schools. As the officers attempt to demonstrate their accountability to the Department of Education and Skills, they use communication and information strategically to steer schools towards their ways of thinking. Research limitations/implications – The paper focuses only on the views of LEA officers. Further research is required to ascertain the views of schools and other stakeholders in local education. Practical implications – Where regulatory bodies demand performance accountability from organisations, appropriate control mechanisms are necessary to ensure that organisations work in transparent ways towards regulatory objectives. Originality/value – Steering, responsibility, accountability and control are discussed in an educational context.

New and improved poem : Table of Contents

Simon Lenthen — Sun Jun 28 14:15:06 BST 2009

Abstract:
Purpose – This poem aims to present a contemplation of the impact of marketing on creativity. Design/methodology/approach – This takes the form of a fictional poem, polemic, irony (the last two words are ironic as well). Findings – The poet considers the nature of creative communication; and finds that in order to reach a wide market the poet has to sacrifice self expression (you made me give the game away). Originality/value – A unique contemplation on the nature of creativity and communication (but I am open to challenge).

The plenary lecture : Table of Contents

Rob Gray — Sun Jun 28 14:15:06 BST 2009

Abstract:
Purpose – This poem aims to present a reminder that the value of a presentation lies with the audience, not the speaker. Design/methodology/approach – This is in the form of a fictional poem. Findings – The poem reveals that hubris is alive, well and burgeoning in the academy. Research limitations/implications – Self-awareness and self-criticism are to be encouraged. Originality/value – Trite doggerel may still make a point and may even cause a smile.