scholarly journals Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thomas Ahrens ◽  
Laurence Ferry
Keyword(s):  
Financial Reporting ◽  
News Media ◽  
Design Methodology ◽  
Value For Money ◽  
Content Type ◽  
Government Accounting ◽  
The Government ◽  
The Uk ◽  
Accountability Practices ◽  
Practical Implications

PurposeThis paper considers the accounting and accountability practices of the UK government’s response to COVID-19 for England, focussing on the first wave of the pandemic in 2020.Design/methodology/approachBased on a close reading of the news media and official reports from government departments, Parliament select committees and the National Audit Office, among others, this paper frames the UK government's uses of accounting and accountability in its response to COVID-19. This is by using the categories of “apparatuses of security”, Foucault's schematic of government for economising on the uses of state power.FindingsThe paper shows that an important role for accounting is in the process of enabling the government to gauge the extent of the crisis and produce calculations to underpin its response, what Foucault called “normalisation”. This role was unlike statistics and economics. The government relied most on monthly statistical reporting and budgeting flexibilities. By contrast, the multi-year Spending Review and financial reporting were not timely enough. That said, financial reporting fed into financial sustainability projections and enabled audit that could provide potential accountability regarding regularity, probity, value for money and fairness. The authors’ findings suggest that, conceptually, accountability should be added to the object–subject element of Foucault's apparatuses of security because of its significance for governments' ability to pursue crisis objectives that require popular assent.Practical implicationsIn view of the ongoing uncertainty, with the crisis extending over longer budget and financial reporting periods, a Spending Review is becoming ever more necessary for better planning, without limiting, however, the budget flexibilities that have proven so useful for rapid government responses. Moreover, the government should continue its accounting reforms post COVID-19 so that improved accountability and audit can contribute to enhanced future financial resilience.Originality/valueThis is the first paper to apply Foucault's notion of apparatuses of security to an analysis of government accounting and accountability practices.

Determinants of mandatory disclosure compliance in Swedish municipalities

2020 ◽  
Vol 32 (2) ◽  
pp. 247-265
Author(s):  
Pierre Donatella
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Mandatory Disclosure ◽  
Local Networks ◽  
Content Type ◽  
Government Accounting ◽  
Reporting Practice ◽  
Professional Environment ◽  
Prior Literature ◽  
Practical Implications

PurposeThe purpose of this article is to examine whether, and if so, to what extent, noncoercive isomorphism determines mandatory disclosure compliance at a later stage of an accounting reform.Design/methodology/approachThe analysis of compliance is based on data from 289 Swedish municipalities for 2016, which is nearly two decades after the initial legal reform in which mandatory requirements were imposed by the Swedish government in an effort to harmonize financial reporting practice. Following the standard approach in the literature, an unweighted compliance index was used as dependent variable. Proxies for municipal accounting networks and involvement in professional government accounting associations were used to explain individual municipalities' levels of compliance.FindingsDifferences in individual municipalities' levels of compliance were strongly related to the financial reporting practice of other municipalities in their accounting network. These results suggest that normative and mimetic isomorphic pressure stemming from these local networks, where accounting departments continually meet and share experiences, is a very potent force. In contrast, isomorphic pressure stemming from involvement in activities offered by professional government accounting associations is generally not a potent force at this stage.Practical implicationsIn settings where municipal accounting networks exist, it may be effective to stimulate de facto harmonization by directing information, education and other efforts toward the professional environment in which these networks operate.Originality/valueUnlike prior literature, the data in this study are from a later stage of a public sector accounting reform.

Fifty years of the UK Misuse of Drugs Act 1971: the legislative contexts

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Blaine Stothard
Keyword(s):  
Design Methodology ◽  
Evidence Base ◽  
People Who Use Drugs ◽  
Content Type ◽  
Before And After ◽  
History Of ◽  
The Government ◽  
The Uk ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to illustrate the history of relevant legislation before and after the 1971 Misuse of Drugs Act (MDA). Design/methodology/approach A chronological narrative of laws and reports with concluding discussion. Findings That UK legislators have not made use of the evidence base available to them and have favoured enforcement rather than treatment approaches. That current UK practice has exacerbated not contain the use of and harms caused by illegal drugs. Research limitations/implications The paper does not cover all relevant documents, especially those from non-governmental sources. Practical implications The practical implications centre on the failure of consecutive governments to reflect on and review the impact of current legislation, especially on people who use drugs. Social implications That the situations of people who use drugs are currently ignored by the government and those proven responses which save lives and reduce harm are rejected. Originality/value The paper attempts to show the historical contexts of control and dangerousness of which the MDA is one instrument.

Energy performance certificates in the context of sustainability and the impact on valuations

2015 ◽  
Vol 33 (5) ◽  
pp. 446-455 ◽  
Author(s):  
Martin Turley ◽  
Sarah Sayce
Keyword(s):  
Design Methodology ◽  
Minimum Energy ◽  
Energy Performance ◽  
Content Type ◽  
Energy Performance Of Buildings ◽  
The Government ◽  
The Uk ◽  
Relationship Of ◽  
The Impact ◽  
Practical Implications

Purpose – The Government of UK is committed to reducing Green House Gas emissions by 80 per cent based on the 1990 levels, by 2050. In order to achieve this reduction, the UK Government, along with their European counterparts, have implemented various directives and incentives, which progressively and incrementally are intended to move them towards this target. One such directive is the European Energy Performance of Buildings Directive, which sets the policy for achievement. The paper aims to discuss these issues. Design/methodology/approach – This paper seeks to examine the complexities of these changes when considered against the real world use and operation of buildings, most particularly at lease end. It explores the inter-relationship of landlord and tenant at lease expiry and renewal. Findings – It argues that the Energy Act regulations might have significant impact on the actions of landlords and tenants; both in advance of and shortly after the lease is determined. Practical implications – One of the key mechanisms contained within this directive for the reduction in emissions is the Energy Performance Certificate (EPC). An EPC must be produced where a building is being constructed, rented or sold. EPCs rate buildings on their asset energy performance and in conjunction with building regulations are becoming increasingly more stringent to achieve targets. Regulations under the Energy Act 2011, due to take effect from April 2018, will mean that it will be unlawful to let or re-let a building which fails to reach minimum energy performances standards, currently defined as an E rating; further it is intended that the regulations will extend to all lettings from 2023. Originality/value – This paper looks at the inter-relationship of landlord and tenant at lease expiry and renewal with the proposed directives on EPCs.

Men’s sheds: the perceived health and wellbeing benefits

2018 ◽  
Vol 22 (2) ◽  
pp. 101-110 ◽  
Author(s):  
Lois Crabtree ◽  
Anthea Tinker ◽  
Karen Glaser
Keyword(s):  
Design Methodology ◽  
World Health Organisation ◽  
World Health ◽  
Structured Interviews ◽  
Content Type ◽  
Health And Wellbeing ◽  
The Government ◽  
The Uk ◽  
Larger Sample ◽  
Practical Implications

Purpose The purpose of this paper is to explore older men’s perceptions of the health and wellbeing benefits of participating in men’s sheds. Design/methodology/approach Qualitative semi-structured interviews with eight men aged 65 and over from men’s sheds in London. Interviews were audio recorded and transcribed by hand, and analysis was conducted through coding of the transcripts. Findings The results of this study suggested that men’s sheds improved older men’s perceived level of social interaction, men’s outlook, led to self-reported improvements in depression, and all perceived themselves to be fitter since joining. Despite the research being conducted in an urban area, it highlighted the lack of prior community engagement. Research limitations/implications The sample size used in the research was small and may not be representative of other men’s sheds in different areas, therefore further research with a larger sample should be conducted. Practical implications A health policy dedicated to males which includes the promotion and funding of men’s sheds, such as in Ireland, should be considered by the government. In addition, clinical commissioning groups should recognise men’s sheds as a non-clinical alternative for their patients through social prescribing in general practice. Finally, in order to achieve the World Health Organisation initiative of creating “age friendly cities” community groups such as men’s sheds need to be promoted and further utilised. Originality/value There has been little research in the UK.

Agripreneurship development: a strategy for revamping Nigeria’s economy from recession

2017 ◽  
Vol 8 (4) ◽  
pp. 474-483 ◽  
Author(s):  
Innocent Otache
Keyword(s):  
Economic Crisis ◽  
Design Methodology ◽  
Agricultural Sector ◽  
Content Type ◽  
Current Economic Crisis ◽  
Leadership Failure ◽  
Oil Sector ◽  
The Government ◽  
Creativity And Innovation ◽  
Practical Implications

Purpose The purpose of this paper is to explore agripreneurship development as a strategy for economic growth and development. Design/methodology/approach Though a few related literature were reviewed, this paper relies heavily on the author’s viewpoint regarding how Nigeria can grow and develop its economy through agripreneurship development. Findings The present economic challenges that Nigeria is facing are blamed on overdependence on the oil sector, bad governance, corruption, leadership failure, policy inconsistency, overdependence on imported goods and ostensible neglect of the agricultural sector. Also, policymakers, economic analysts and the government have advocated strongly for diversification of the economy. Besides, there is a consensus among scholars, economic analysts and policymakers that “agriculture is the answer.” Research limitations/implications This paper addresses specifically one sector of the economy – the agricultural sector. On the other hand, economic crisis needs to be addressed holistically by resolving specific issues that confront different sectors of the economy. Practical implications This paper has some insightful policy and practical implications for the Nigerian Government and Nigerians. The government and Nigerians need to take practical steps to grow and develop the economy. On the part of the government, apart from the need to transform the agricultural sector by allocating enough funds to it, the government should establish well-equipped agripreneurship development centers and organize periodically agripreneurship development programmes for the main purpose of training and developing both current and potential agripreneurs who will be able to apply today’s agricultural techniques and practices which involve a great deal of creativity and innovation for a successful agribusiness. The federal government should integrate agripreneurship education into Nigeria’s education system. Similarly, the Nigerian people, particularly the youths or graduates should be encouraged to choose agribusiness as a career. Originality/value While previous papers have offered different solutions to the current economic crisis that Nigeria is experiencing, ranging from economic to structural reforms, this paper differs significantly from others by recommending specifically agripreneurship development as a strategy for revamping Nigeria’s economy from its current recession. Moreover, there is a dearth of literature on agripreneurship and agripreneurship development. This paper therefore fills the literature gap.

scholarly journals Implications of divergences in adult protection legislation

2016 ◽  
Vol 18 (3) ◽  
pp. 149-160 ◽  
Author(s):  
Lorna Montgomery ◽  
Janet Anand ◽  
Kathryn Mackay ◽  
Brian Taylor ◽  
Katherine C. Pearson ◽  
...  
Keyword(s):  
Design Methodology ◽  
Elder Abuse ◽  
Consensus Model ◽  
Content Type ◽  
Legal Responses ◽  
The Usa ◽  
Protection Legislation ◽  
The Uk ◽  
Practical Implications ◽  
Adult Protection

Purpose – The purpose of this paper is to explore the similarities and differences of legal responses to older adults who may be at risk of harm or abuse in the UK, Ireland, Australia and the USA. Design/methodology/approach – The authors draw upon a review of elder abuse and adult protection undertaken on behalf of the commissioner for older people in Northern Ireland. This paper focusses on the desk top mapping of the different legal approaches and draws upon wider literature to frame the discussion of the relative strengths and weaknesses of the different legal responses. Findings – Arguments exist both for and against each legal approach. Differences in defining the scope and powers of adult protection legislation in the UK and internationally are highlighted. Research limitations/implications – This review was undertaken in late 2013; while the authors have updated the mapping to take account of subsequent changes, some statutory guidance is not yet available. While the expertise of a group of experienced professionals in the field of adult safeguarding was utilized, it was not feasible to employ a formal survey or consensus model. Practical implications – Some countries have already introduced APL and others are considering doing so. The potential advantages and challenges of introducing APL are highlighted. Social implications – The introduction of legislation may give professionals increased powers to prevent and reduce abuse of adults, but this would also change the dynamic of relationships within families and between families and professionals. Originality/value – This paper provides an accessible discussion of APL across the UK and internationally which to date has been lacking from the literature.

The big bath of demonetization in India: strike on black money for corporate governance

2018 ◽  
Vol 21 (4) ◽  
pp. 594-600 ◽  
Author(s):  
Sandeep Goel
Keyword(s):  
Corporate Governance ◽  
Design Methodology ◽  
Content Type ◽  
Positive Effects ◽  
Corporate World ◽  
The World ◽  
Future Improvement ◽  
Policy Measures ◽  
The Government ◽  
Practical Implications

Purpose This paper aims to focus on the concept of abolition of black money and the demonetization movement started in India for cleaning black money and its impact on corporate world and Indian economy. It discusses the corporate governance effect of the demonetization scheme and various policy measures taken by the government to unearth and curb the black money in the country. It also states the challenges in its process of implementation and implications for future. Design/methodology/approach It appraises and reviews the concept of demonetization and its process in India since its implementation on November 8, 2016. Findings The biggest positive effects of this move were eradication of stocked and staked up money, cleansing of the financial system and improving governance in India. But its implementation had mix outcomes with its own challenges for future improvement. Practical implications The lessons drawn from the experience are expected to pave way for the countries at large. Originality/value It is an original paper on demonetization in India, and it is hoped that the lessons learnt thereof will pave the way for the world at large.

scholarly journals Holding the government to account for its finances: the “Unsung” heroes of the UK parliament scrutiny unit

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Laurence Ferry ◽  
Larry Honeysett ◽  
Henry Midgley
Keyword(s):  
Design Methodology ◽  
Practical Experience ◽  
Accounting Data ◽  
Content Type ◽  
Secondary Literature ◽  
Vital Part ◽  
Financial Cycle ◽  
Members Of Parliament ◽  
The Government ◽  
The Uk

PurposeThis paper describes the role and remit of the Scrutiny Unit, which assists members of parliament (MPs) with the analysis of accounting data.Design/methodology/approachThe analysis is developed through an understanding of the secondary literature and practical experience of the work of the Unit.FindingsThe Scrutiny Unit is an unappreciated and yet vital part of the way in which financial scrutiny operates within the UK parliament. It translates to MPs key financial and economic documents including the budget and accounts. It is a unique institution, covering the entire financial cycle of approval and accountability within parliament.Originality/valueThis is the first descriptive piece on the Unit in an accounting journal and contributes to our understanding of how financial accountability works within the UK parliament.

Writing write-downs: the rhetoric of goodwill impairment

2017 ◽  
Vol 14 (1) ◽  
pp. 81-102
Author(s):  
Niklas Sandell ◽  
Peter Svensson
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Annual Reports ◽  
Close Reading ◽  
Content Type ◽  
Goodwill Impairment ◽  
Financial Communication ◽  
Rhetorical Practice ◽  
Nasdaq Omx ◽  
Practical Implications

Purpose The aim of this paper is to study the rhetoric of goodwill impairment, more specifically rhetoric, as it is constructed in the form of accounts (i.e. statements that explain unanticipated or untoward behavior). The authors argue that goodwill impairment is not only a technical matter but also a rhetorical practice by means of which external scrutiny is responded to. Design/methodology/approach The data corpus consists of explanations provided by corporations regarding impairment of goodwill. Data were collected from annual reports from companies quoted on NASDAQ OMX Stockholm, Sweden. The impairment explanations were analyzed according to a taxonomy of account types. The explanations were subjected to close reading to discern the potential rhetorical functions of the different accounts. Findings Seven account types are identified and discussed, namely, excuse, justification, refocusing, concession, mystification, silence and wordification. Research limitations/implications There is a need for further research that explores the process of authorship (i.e. writing, editing, negotiating and revising) through which the texts of financial communication are produced. Practical implications The findings have implications for the future formulations of standards regarding qualitative explanations in financial reporting in general and explanations of goodwill impairment in particular. Originality/value The paper contributes to the knowledge about the use of natural language and rhetoric in financial communication.

scholarly journals Foresight in cities: on the possibility of a “strategic urban intelligence”

foresight ◽  
2016 ◽  
Vol 18 (5) ◽  
pp. 469-490 ◽  
Author(s):  
Joe Ravetz ◽  
Ian Douglas Miles
Keyword(s):  
Complex Systems ◽  
Analytical Method ◽  
Design Methodology ◽  
Content Type ◽  
Work In Progress ◽  
Strategic Policy ◽  
The Uk ◽  
The City ◽  
Practical Implications ◽  
Practical Recommendations

Purpose This paper aims to review the challenges of urban foresight via an analytical method: apply this to the city demonstrations on the UK Foresight Future of Cities: and explore the implications for ways forward. Design/methodology/approach The methodology is based on the principles of co-evolutionary complex systems, a newly developed toolkit of “synergistic mapping and design”, and its application in a “synergy foresight” method. Findings The UK Foresight Future of Cities is work in progress, but some early lessons are emerging – the need for transparency in foresight method – and the wider context of strategic policy intelligence. Practical implications The paper has practical recommendations, and a set of propositions, (under active discussion in 2015), which are based on the analysis. Originality/value The paper aims to demonstrate an application of “synergy foresight” with wide benefits for cities and the communities within them.

Sign in / Sign up

Export Citation Format

Share Document