scholarly journals Neoliberalism and management accounting: reconfiguring governmentality and extending territories

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Danture Wickramasinghe ◽  
Christine Cooper ◽  
Chandana Alawattage
Keyword(s):  
Empirical Research ◽  
Design Methodology ◽  
Management Accounting ◽  
Social Connections ◽  
Special Issue ◽  
Content Type ◽  
Organizational Settings ◽  
Neoliberal Governmentality ◽  
The Future

PurposeThe purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the issue. The paper provides a thematic outline along which the future researchers can undertake more empirical research examining how neoliberalism shapes, and shaped by, management accounting.Design/methodology/approachThis entails a brief review of the previous critical accounting works that refer to liberalism and neoliberalism to identify and highlight the specific themes and trajectories of neoliberal implications of management accounting has been and can be explored. This is followed by a brief commentary on the papers the authors have included in this special issue; these commentaries explain how these papers capture various dimensions of enabling and enacting neoliberal governmentality.FindingsThe authors found that management accounting is now entering new territories beyond its conventional disciplinary enclosures of confinement, reconfiguring its functionalities to enable and enact a circulatory mode of neoliberal governmentality. These new functionalities then produce and reproduce entrepreneurial selves in myriad forms of social connections, networks and platforms within and beyond formal organizational settings, amid plethora of conducts, counter-conducts and resistances and new forms of identities and subjectivities.Research limitations/implicationsThis review can be read in relation to the papers included in the special issue as the whole issue will inspire more ideas, frameworks and methodologies for further studies.Originality/valueThere is little research reviewing and commenting how management accounting now being enacted and enabled with new functionalities operating new territories and reconfiguring forms of governmentality. This paper inspires a new agenda on this project.

Fresh thinking in services marketing: contemporary, cutting-edge and creative thoughts

2015 ◽  
Vol 29 (6/7) ◽  
pp. 421-424 ◽  
Author(s):  
Rebekah Russell-Bennett ◽  
Steve Baron
Keyword(s):  
Design Methodology ◽  
Marketing Research ◽  
Services Marketing ◽  
Cutting Edge ◽  
Special Issue ◽  
Content Type ◽  
The Future ◽  
New Thinking ◽  
Short Commentary

Purpose – The purpose of this paper is to highlight and promote fresh thinking in services marketing research. Design/methodology/approach – The topic of the special issue was deliberately chosen to encourage fresh ideas and concepts that will move the discipline forward. The accepted papers have been categorised for ease and convenience of reading by scholars and practitioners, with a short commentary on each category. Findings – There is a wealth of forward-thinking by service(s) marketing researchers that bodes well for the future of the sub-discipline. Research limitations/implications – The special issue does not address fresh thinking in all areas of services marketing research. Other potential areas for fresh thinking are identified. Originality/value – New thinking in a scholarly field is necessary to propel the discipline forward.

10 years later, why is an academic journal about society and business more relevant than ever?

2015 ◽  
Vol 10 (3) ◽  
pp. 327-336
Author(s):  
Yoann Bazin
Keyword(s):  
Design Methodology ◽  
Mission Statement ◽  
Management Education ◽  
Special Issue ◽  
Academic Journal ◽  
Content Type ◽  
The Future

Purpose – The aim of this paper is to give an account of how the author aims to engage with his new appointment as co-editor-in-chief of the Society and Business Review (SBR) and to reflect on why an academic journal like the SBR is relevant – if not absolutely necessary. Design/methodology/approach – By drawing on a synthesis of past publications in the journal, academic roots and editorial trends of the SBR are presented. Findings – Three promising areas of research in the “business & society” field are identified for the future: monitoring the expansion of managerialism, analysing the role and impact of management education in society and conceptualising the politicisation of corporations. Research limitations/implications – Although these trends are promising and subjectively identified, the journal will obviously not restrict its scope to these three topics alone and will continue to welcome all submissions that fall into its mission statement. Originality/value – This paper provides insights into how the editors evaluate not only articles but also special issue proposals and book reviews that are submitted to the SBR.

Organizational unlearning: the challenges of a developing phenomenon

2019 ◽  
Vol 26 (5) ◽  
pp. 534-541 ◽  
Author(s):  
Karen Becker
Keyword(s):  
Empirical Research ◽  
Design Methodology ◽  
Critical Issue ◽  
Unique Contribution ◽  
Special Issue ◽  
Content Type ◽  
Key Issues ◽  
Ongoing Concern

Purpose This paper aims to provide a synthesis of the contributions to this special issue focusing on organizational unlearning. Design/methodology/approach The papers were examined in depth to identify the key contributions and areas of ongoing concern for those researching unlearning. Findings Each paper was noted as making a unique contribution to the unlearning debate, and the authors’ understanding of this critical issue, however, areas of divergence or contradiction remain. Although the special issue called for a range of disciplines to engage with the topic, it is clear that some disciplines and contexts have embraced the concept of unlearning more than others, and that there are some key issues that remain problematic for advancing research of this phenomenon. Two key imperatives include clarifying and aligning terminology and advancing stronger underpinning empirical research of unlearning. Originality/value The paper identifies the current contradictions and questions relating to organizational unlearning and argues that it is time for clarity and more empirical research about this critical topic.

Destination leadership: leadership for territorial development

2014 ◽  
Vol 69 (3) ◽  
pp. 169-172 ◽  
Author(s):  
Metin Kozak ◽  
Michael Volgger ◽  
Harald Pechlaner
Keyword(s):  
Design Methodology ◽  
Local Context ◽  
Success Factor ◽  
Special Issue ◽  
Territorial Development ◽  
Local Networks ◽  
Content Type ◽  
Tourist Destinations ◽  
Local Stakeholders ◽  
The Future

Purpose This paper aims to provide an original body of work that presents and discusses the theory that destination leadership is about proactively shaping the future development of destinations and territories. This is the second part of the special issue of Tourism Review on destination leadership. Design/methodology/approach This editorial introduces the papers included and highlights a few general thoughts about the interplay between destination leadership and territorial development. Findings This introduction summarizes how the papers in this special issue contribute to two streams of research: first, the papers reflect on the necessity of adapting the specific form and style of destination leadership to the development status of a destination. Second, papers highlight that local stakeholders, local knowledge and the local context, in general, have a high impact on destination leadership. Originality/value By summarizing and condensing the various contributions to this special issue, the editorial introduction highlights that destination leadership is about proactively shaping the future of tourist destinations. Furthermore, it argues that this development needs to respect local networks, territorial characteristics, histories and contexts. Therefore, tailoring destination leadership to their own territories seems to be an essential success factor, and in the future, we may want to define Alpine destination leadership, island destination leadership, city destination leadership, etc.

150 years of the Trades Union Congress – reflections on the past and challenges for the future

2019 ◽  
Vol 41 (2) ◽  
pp. 270-278 ◽  
Author(s):  
Paul Nowak ◽  
Andy Hodder
Keyword(s):  
Design Methodology ◽  
Special Issue ◽  
Content Type ◽  
The Past ◽  
Look Back ◽  
The Future ◽  
Current Context ◽  
Silver Bullet

Purpose The purpose of this paper is to look back on 150 years of the Trades Union Congress (TUC) and reflect on the recent challenges to organised labour. Design/methodology/approach Places unions in their current context and discusses how they have responded to the challenge of declining membership. Findings With declining membership levels and the lack of a “silver bullet” solution, unions continue to face many challenges, although there is some light at the end of the organising tunnel. Originality/value This paper introduces the special issue which reflects on 150 years of the TUC.

Ramifications of Covid-19 on management accounting teaching and research

2020 ◽  
Vol 16 (4) ◽  
pp. 593-598
Author(s):  
Gary Spraakman
Keyword(s):  
Qualitative Research ◽  
Design Methodology ◽  
Management Accounting ◽  
Social Implications ◽  
Personal Reflection ◽  
Teaching And Research ◽  
Content Type ◽  
The Future ◽  
Practical Implications

Purpose The purpose of this paper is to explore how COVID-19 has affected the author’s management accounting teaching and research. Design/methodology/approach This paper is a reflection essay on management accounting. Findings The author realized that the textbooks, because of the lack of integration among management accounting techniques, do not prepare the students with the ability to make the quick changes required by COVID-19. The author expects that they will have to introduce integration to the management accounting textbooks and courses. Qualitative research will be helpful in identifying the management accounting techniques now integrated in practice. The author further expects the beneficial practices that were learned from online and remote teaching during the pandemic will be with them into the future. Research limitations/implications This paper is limited as it is a personal reflection. Practical implications COVID-19 has required organizations be increasingly agile, particularly in the use of budgets and other management accounting techniques. Social implications Opportunities are identified for improving the teaching and use of management accounting, especially regarding strategy and budgeting. Originality/value The extreme nature of pandemics intensifies the observations of the functioning of disciplines such as management accounting. Everyone learns from extreme experiences.

Personal routes into behavioural finance

2020 ◽  
Vol 12 (1) ◽  
pp. 1-9
Author(s):  
Robert Hudson ◽  
Yaz Gulnur Muradoglu
Keyword(s):  
Design Methodology ◽  
Research Area ◽  
Special Issue ◽  
Behavioural Finance ◽  
Content Type ◽  
The Future ◽  
The Individual

PurposeThe paper aims to provide the individual routes of the authors into behavioural finance in order to introduce the special issue.Design/methodology/approachThe paper provides the background to the authors' personal route into behavioural finance.FindingsThe paper highlights general themes of development and influence of behavioural finance and relationships with practice and other areas of academic finance.Originality/valueThe paper offers the perspectives of the authors on how they feel the research area of behavioural finance will develop in the future.

The effects of materialism on consumer evaluation of sustainable synthetic (lab-grown) products

2020 ◽  
Vol 37 (5) ◽  
pp. 579-590
Author(s):  
Jessica Keech ◽  
Maureen Morrin ◽  
Jeffrey Steven Podoshen
Keyword(s):  
Design Methodology ◽  
Socially Responsible ◽  
Content Type ◽  
Consumer Evaluation ◽  
Positioning Strategy ◽  
Consumer Markets ◽  
The Future ◽  
Promotion Strategies ◽  
Alternative Sources ◽  
The Impact

Purpose The increasing desire of consumers for socially responsible luxury products combined with fluctuating supplies in consumer markets are leading various industries to seek alternative sources to be able to meet the needs of its customers. One possible solution that may meet the demands of the future is lab-grown products. Because these products confer multiple benefits, this study aims to investigate the most effective ways to appeal to consumers by aligning the benefits of the products with their values as marketers seek to find effective promotion for these items. Design/methodology/approach We examine the effectiveness of an ethical positioning strategy for two types of luxury lab-grown (synthetic) products among high versus low materialism consumers in three experiments. Findings Findings suggest that a positioning strategy stressing product ethicality is more effective for low materialism consumers, whereas the strategy is less effective, and may even backfire, for high materialism consumers. The impact on social status consumers perceive from a lab-grown product explains why this effect occurs among low materialism consumers. Therefore, marketers should take caution and use specific appeals for different segments based on values such as consumers’ materialism levels. Originality/value If lab-grown products represent the wave of the future, it is important to understand how consumers will respond to this emerging technology and how promotion strategies may enhance their evaluation.

scholarly journals The future of financial markets and regulation: what strategy for Europe?

foresight ◽  
2014 ◽  
Vol 16 (2) ◽  
pp. 95-108 ◽  
Author(s):  
Jean-Baptiste Gossé ◽  
Dominique Plihon
Keyword(s):  
Financial Markets ◽  
Capital Market ◽  
Financial Stability ◽  
Design Methodology ◽  
Financial Integration ◽  
Content Type ◽  
Realistic Option ◽  
The Future ◽  
Unstable Environment ◽  
Insight Into

Purpose – This article aims to provide insight into the future of financial markets and regulation in order to define what would be the best strategy for Europe. Design/methodology/approach – First the authors define the potential changes in financial markets and then the tools available for the regulator to tame them. Finally, they build five scenarios according to the main evolutions observed on the financial markets and on the tools used by the regulator to modify these trends. Findings – Among the five scenarios defined, two present highly unstable features since the regulator refuses to choose between financial opening and independently determining how to regulate finance in order to preserve financial stability. Three of them achieve financial stability. However, they are more or less efficient or feasible. In terms of market efficiency, the multi-polar scenario is the best and the fragmentation scenario is the worst, since gains of integration depend on the size of the new capital market. Regarding sovereignty of regulation, fragmentation is the best scenario and the multi-polar scenario is the worst, because it necessitates coordination at the global level which implies moving further away from respective national preferences. However, the more realistic option seems to be the regionalisation scenario: this level of coordination seems much more realistic than the global one; the market should be of sufficient size to enjoy substantial benefits of integration. Nevertheless, the “European government” might gradually increase the degree of financial integration outside Europe in line with the degree of cooperation with the rest of the world. Originality/value – Foresight studies on financial markets and regulation are quite rare. This may be explained by the difficulty to forecast what will be their evolution in the coming decades, not least because finance is fundamentally unstable. This paper provides a framework to consider what could be the best strategy of regulators in such an unstable environment.

Accounting without accounting

2014 ◽  
Vol 27 (3) ◽  
pp. 426-464 ◽  
Author(s):  
Fábio Frezatti ◽  
David B. Carter ◽  
Marcelo F.G. Barroso
Keyword(s):  
Design Methodology ◽  
Qualitative Case Study ◽  
Management Accounting ◽  
Business Management ◽  
Accounting Information ◽  
Effective Management ◽  
Accounting Information System ◽  
Content Type ◽  
New Perspective

Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

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