scholarly journals Accounting and disciplinary methods in fishery management

2021 ◽  
Vol 34 (9) ◽  
pp. 218-249
Author(s):  
Stefania Servalli ◽  
Antonio Gitto
Keyword(s):  
Fishery Management ◽  
18Th Century ◽  
The State ◽  
Fish Stock ◽  
Control Mechanisms ◽  
Local Authorities ◽  
Local Conditions ◽  
Content Type ◽  
Papal States

PurposeThe purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and administration of food for sustainability of populations” (Sargiacomo et al., 2016). Considering contemporary examples and investigating the genealogy of an 18th-century reform of fishery management (the New Plan), the authors explore the role played by accounting and calculative practices when local authorities intervene using forms of discipline based on control systems that acted on commons (fish), people and space.Design/methodology/approachThis paper is historically grounded on archival research on a fish provisioning case during the 18th century in Ancona, an Italian town on the Adriatic coast. The investigation adopts an approach focussed on the use of disciplinary methods in the terms highlighted by Foucault. This perspective offers a lens capable of revealing the key role of accounting in a period when discipline became “general formulas of domination” (Foucault, 1977) and the Papal States were looking for food provisioning solutions (Foucault, 2007). The study highlights similarities with contemporary fishery management.FindingsThe paper shows that governability of fishery in a commons' logic is not limited by the properties of the good, but rather “it is achieved through the objects and instruments that are deployed to make it possible” (Johnsen, 2014, p. 429). It reveals forms assumed by economic calculation in different eras and their contribution in the art of governing realised by the state (Hoskin and Macve, 2016). The study unveils how accounting effectively operates using “naming and counting” activities (Ezzamel and Hoskin, 2002) based on a system of documents and accounting registers; these have a pivotal role in redefining fishery management and in keeping goods (fish) and people (fishermen) under control. The investigation also highlights the importance of properly quantifying data in fishery management, confirming the literature on the topic (Beddington et al., 2007, p. 1713). In contemporary situations, data refer to quantifying the fish stock in the sea and the consequent estimation of fish catch. In the historical investigation, although environmental protection was not an issue, quantification refers to the fish that entered the town of Ancona, whose estimation was the result of a new calculative approach adopted by local authorities facing fish needs. In addition, it offers early evidence of organised and rational-based control mechanisms that were the result of Enlightened ideas emerging in the Papal States context.Originality/valueDespite the fact that fish represent a fundamental good for governments to act on in response to a population's needs, there has been no attention paid to how governmental authorities have used disciplinary mechanisms to intervene in fishery management or the role played by accounting. This study's novelty is its investigation of fishery, using Foucauldian disciplinary methods to understand accounting's contribution in fishery governance. In addition, this investigation permits to unveil the role of accounting to support one of the main principles of the governance of commons that is represented by the congruence between rules and local conditions (Fennell, 2011, p. 11; Ostrom, 1990, p. 92).

Outsourcing relationship management: accounting in the decision mix

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Relationship Management ◽  
Internal Audit ◽  
Management Control ◽  
Control Mechanisms ◽  
Monitoring Cost ◽  
Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

scholarly journals PECULIARITIES OF USING SOCIOLOGICAL DISCOURSE BY LOCAL AUTHORITIES

2020 ◽  
Vol 10 (5(74)) ◽  
pp. 68-70
Author(s):  
G.A. Siyaeva
Keyword(s):  
Active Participation ◽  
The State ◽  
Economic Life ◽  
Local Authorities ◽  
Sociological Discourse

This article analyzes the role of sociological discourse in the development of the socio-economic life of the country and emphasizes the need for the active participation of citizens in the management of society and the state in carrying out reformsin updating process

scholarly journals Impact of the perception of performance appraisal practices on individual innovative behavior

2020 ◽  
Vol 29 (3) ◽  
pp. 277-296
Author(s):  
Teresa Canet-Giner ◽  
Ana Redondo-Cano ◽  
Carmen Saorín-Iborra ◽  
Naiara Escribá-Carda
Keyword(s):  
Performance Appraisal ◽  
Assessment System ◽  
Control Mechanisms ◽  
Innovative Behavior ◽  
Highly Qualified ◽  
Content Type ◽  
Industrial Companies ◽  
The Impact ◽  
Perception Of Performance

PurposeThe purpose of this paper is to analyze the impact of employees’ perception of performance appraisal (PA) practices on innovative behavior (IB). The authors also propose to analyze consistency, a dimension of Human Resource Management (HRM) system strength, as a moderating variable in the aforementioned relationship.Design/methodology/approachA quantitative study was conducted, using a sample of 166 employees carrying out highly qualified, intensive knowledge jobs in four industrial companies in the Valencian region of Spain. The hypotheses were tested by applying the Smart-PLS 3.2 software.FindingsThe findings confirmed that in a context of professional and qualified work, PA practices have a direct and positive effect on IB. However, the results obtained did not enable us to affirm that employee perceptions of the consistency of the HR system moderated the relationship between PA and IB.Originality/valueThe paper’s originality lies in including the role of consistency, a dimension of HRM system strength, in the analyzed relationship. When employees believe that PA achieves the goals for which this practice was designed, and that this appraisal follows a clear strategic direction over time, they perceive that the assessment system is not arbitrary, i.e., that this HR practice is being applied consistently. Consequently, the present work shows the relevant role of the perception of consistent PA when the firm wants to encourage IB. This fact opens up the field to study how to define and implement control mechanisms that tell managers whether there is a fit between employees’ perceptions and the intentionality of the HRP these managers have defined.

Female feticide: the role of national health mission in India

2020 ◽  
Vol 10 (2) ◽  
pp. 1-26
Author(s):  
Arti Sharma ◽  
Sushanta K. Mishra ◽  
Arunava Ghosh ◽  
Tuhin Sengupta
Keyword(s):  
Change Management ◽  
Sex Determination ◽  
Learning Outcomes ◽  
Female Child ◽  
The State ◽  
Male Child ◽  
Cultural Dimension ◽  
Content Type ◽  
The Impact

Learning outcomes The learning outcomes are as follows: to understand the cultural and ethical dimensions revolving around the issue of female feticide; to apply the lens of institutional theory with respective change management measures; and to analyze and evaluate the impact of such intervention programs such as Beti Bachao Beti Padhao in the context of emerging economies such as India. Case overview/synopsis This case attempts to highlight the innovative and effective governance approach by the Government of Rajasthan (India) and, in particular, the State Health Assurance Agency to curb the menace of female feticide and the rising cases of abortion and sex determination in an attempt to favor a male child. The case concentrates on mainly three dimensions of Indian societal ecosystem, namely, the grave concern of preference of male child over female child leading to widespread cases of female feticide in different states in India with specific focus on the state of Rajasthan; the role of cultural dimension which primarily drives such preferential treatment in rural and urban areas in India; and the importance of using effective policy measures in monitoring various activities, introduction of incentive schemes to patients for preventing sex determination and promoting the birth of female child. Complexity academic level This case can be used as a teaching material in the Public Policy course – Social Welfare and Health Policy, Policy interventions, organization theory and change management at the Graduate/MBA level. Supplementary materials Teaching notes are available for educators only. Subject code CSS 10: Public Sector Management.

The role of sustainability in the relationship between migration and smart cities: a bibliometric review

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ali Mohamad Mouazen ◽  
Ana Beatriz Hernández-Lara
Keyword(s):  
State Of The Art ◽  
Smart Cities ◽  
Developed Countries ◽  
The State ◽  
Social Dimension ◽  
Content Type ◽  
Bibliometric Review ◽  
And Migration ◽  
The Relationship

Purpose Smart cities attract efficient and profitable economic activities, contribute to the societal welfare of their citizens and foster the efficient use and conservation of natural resources. Developing smart cities has become a priority for many developed countries, but as they are preferred destinations for migrants, this raises sustainability issues. They attract people who are seeking a better quality of life, smart services and solutions, a better environment and business activities. The purpose of this paper is to review the state of the art on the relationship between smart cities and migration, with a view to determining sustainability. Design/methodology/approach A bibliometric review and text mining analyses were conducted on publications between 2000 and 2019. Findings The results determined the main parameters of this research topic in terms of its growth, top journals and articles. The role of sustainability in the relationship between smart cities and migration is also identified, highlighting the special interest of its social dimension. Originality/value A bibliometric approach has not been used previously to investigate the link between smart cities and migration. However, given the current relevance of both phenomena, their emergence and growth, this approach is appropriate in determining the state of the art and its main descriptors, with special emphasis on the sustainability implications.

Street food, hawkers and the Michelin Guide in Singapore

2017 ◽  
Vol 119 (4) ◽  
pp. 790-802 ◽  
Author(s):  
Joan C. Henderson
Keyword(s):  
Research Agenda ◽  
Design Methodology ◽  
Primary Data ◽  
Local Conditions ◽  
Street Food ◽  
Content Type ◽  
Food Cultures ◽  
Practical Implications

Purpose The purpose of this paper is to examine aspects of the contemporary relevance of the Michelin Guide as efforts are made to extend its reach in Asia. The focus is on recent endeavours by the producers of the restaurant guide to represent local conditions by acknowledging the importance of street food and hawkers. Design/methodology/approach The methodology is that of a case study based on analysis of published material about the inaugural Singapore Michelin Guide and its consequences. Findings The Michelin Guide confronts challenges in retaining its authority and establishing itself in new Asian locations. The Singapore edition indicates attempts at responsiveness to distinctive circumstances through the recognition of street food and hawkers, but questions can be raised about the appropriateness of their inclusion and rating. Research limitations/implications Despite the absence of primary data, important topics about food and dining landscapes and modes of restaurant reviewing and grading are explored. A research agenda for the future is also proposed. Practical implications Attention is given to the impacts of the guide for individual enterprises, suggesting positive and negative outcomes of endorsement. Social implications Findings enhance understanding of the place of food and dining within societies and the influence of restaurant guides. Originality/value The paper offers an Asian perspective on and fresh insights into the role of local food cultures as well as the meanings and functions of the Michelin Guide.

scholarly journals The state, employment, and regulation: making work not pay

2017 ◽  
Vol 39 (3) ◽  
pp. 274-290 ◽  
Author(s):  
Jo Grady
Keyword(s):  
Labour Market ◽  
State Regulation ◽  
The State ◽  
Employee Relations ◽  
Alternative Analysis ◽  
Content Type ◽  
The Uk ◽  
The Impact ◽  
Low Pay

Purpose The purpose of this paper is to examine the role of specific active labour market policies (ALMP) and increased use of zero hour contracts (ZHCs) in creating an environment in which low-wage jobs flourish. Alongside these, it examines the role of financialization over the last 30 years in fostering the nuturalization of policies that institutionalize low wages and deregulate the economy in favour of big business. Design/methodology/approach This paper draws upon academic literature, official statistics, and analyses via the concept of neoliberalism. Findings This paper demonstrates that via a set of interconnected macro and micro factors low pay is set to remain entrenched in the UK. It has demonstrated that this is not the result of some natural response to labour market demands. Far from it, it has argued that these policy choices are neoliberal in motivation and the outcome of establishing low pay and insecure employment is a significant character of the contemporary labour market is deliberate. Research limitations/implications This paper encourages a re-think of how the authors address this issue of low pay in the UK by highlighting alternative forms of understanding the causes of low pay. Practical implications It presents an alternative analysis of low pay in the UK which allows us to understand and call into question the low-pay economy. In doing so it demonstrates that crucial to this understanding is state regulation. Social implications This paper allows for a more nuanced understanding of the economic conditions of the inequality caused by low pay, and provides an argument as to alternative ways in which this can be addressed. Originality/value The paper examines the relationship between the rise of neoliberalism and finance capital, the subsequent emergence of the neoliberal organization, the associated proliferation of ALMP and ZHCs, and the impact of these on creating a low-wage economy. It makes the argument that the UK’s low-wage economy is the result of regulatory choices influenced by a political preference for financialization, even if such choices are presented as not being so. Thus, the contribution of this paper is that it brings together distinct and important contemporary issues for scholars of employee relations, but connects them to the role of the state and neoliberal regulation.

scholarly journals Specialities in the Institutionalisation of Hungarian Leader Local Action Groups

2018 ◽  
Vol 10 (1) ◽  
pp. 89-106
Author(s):  
Csaba Patkós
Keyword(s):  
Rural Landscape ◽  
The State ◽  
Local Action ◽  
Local Authorities ◽  
Symbolic Form ◽  
European Comparison ◽  
Established Role ◽  
Action Groups

AbstractLEADER local action groups (LAGs) have become an integral part of the European rural landscape. Our article examines how LEADER groups operate in Hungary by analysing their territorial, symbolic and institutional shape, and the established role of LAGs in Hungary. The results reveal an irregular territorial shape combined with uncertain symbolic form. The institutional constellation is significantly influenced by the size of the member municipalities. Action groups integrating smaller local authorities must involve more NGOs and enterprises to fulfil participatory regulations. Local bureaux are small and their functions are not differentiated according to the state of development. Although Hungarian LAGs, in a European comparison, have many levels of tasks their level of governance is relatively low.

scholarly journals Heroic memoratives in the Russian toponymicon

Neophilology ◽  
2021 ◽  
pp. 596-604
Author(s):  
Sergey A. Popov
Keyword(s):  
Hot Spots ◽  
18Th Century ◽  
Historical Memory ◽  
Initial Period ◽  
The State ◽  
War Of 1812 ◽  
Russian Civil War ◽  
Great Patriotic War ◽  
Effective Role

We consider the place of heroic memoratives in the toponymic space of Russian Federation (at the level of oikonymy, urbanonymy, oronymy). The purpose of research is to show the effective role of commemorative practices, which are part of the state toponymic policy and aimed at preserving the historical memory of the heroic past of our country for posterity, using the example of Russian toponymy. We conclude that the state ideology is one of the main reasons for the ap-pearance of toponyms-memoratives, gives the main categories of heroic personalities after whom geographical objects were named (heroes of military battles of the initial period of Russia before the 18th century, Patriotic War of 1812, October Revolution of 1917 and Russian Civil War, Great Patriotic War of 1941–1945, fighting in “hot spots” in peacetime, heroes of labor). In conclusion, we note that in the names of geographical objects considered, different historical epochs were intertwined, in which our ancestors showed courage and heroism in defending the Fatherland from external and internal enemies, and also performed labor feats for the benefit of their native country.

Party plenum strengthens Xi’s grip on China

2019 ◽  
Keyword(s):  
Communist Party ◽  
Social Life ◽  
The State ◽  
Senior Leaders ◽  
Content Type ◽  
Role Of The State ◽  
Political Economic

Subject The Communist Party's recent Fourth Plenum meeting. Significance The Communist Party concluded a five-day meeting of senior leaders on October 31. The meeting, called the ‘Fourth Plenum’, focused on institutional and intra-Party affairs. Press statements that followed were short on policy detail, but the meeting appears to have reaffirmed President Xi Jinping's efforts to place the Party and its ideology at the centre of China's political, economic and social life. Impacts Xi’s grip on the Party appears unassailable. There are no signs of Xi lining up a successor; he looks likely to remain leader for a third term. There are no indications that Beijing will compromise on US demands to reduce the role of the state in industry.

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