scholarly journals Comprehending the relationship between a company and its accountants, 1894–1967: Evaluating and accommodating Foucauldian and other perspectives

2019 ◽  
Vol 25 (3) ◽  
pp. 448-467
Author(s):  
Ying Yong Ding ◽  
Sam McKinstry ◽  
Peiran Su ◽  
Kirsten Kininmonth
Keyword(s):  
United Kingdom ◽  
Professional Services ◽  
Professional Roles ◽  
The United Kingdom ◽  
Historical Methodology ◽  
Points Of View ◽  
The Uk ◽  
Work Done ◽  
The Relationship ◽  
A Company

This article analyses the relationship between a Scottish manufacturing company and the accountancy firm which provided it with professional services across its existence (1894–1967). It examines the professional roles fulfilled by the accountants, the work done and the fee income derived from it, in the context of the company’s history. It emphasises the importance of the services provided by accountancy firms for unlisted companies in understanding the development of professional accountancy in the United Kingdom. The material presented is used to test three different explanations of the UK accountancy profession’s rise which relate to the auditing function and has implications for historical methodology and epistemologies. The explanations explored may be categorised as economic rationalist, Foucauldian and jurisdictional points of view.

23. European Union Law in the United Kingdom Courts

Public Law ◽  
2019 ◽  
pp. 835-868
Author(s):  
Andrew Le Sueur ◽  
Maurice Sunkin ◽  
Jo Eric Khushal Murkens
Keyword(s):  
European Union ◽  
United Kingdom ◽  
Eu Law ◽  
European Union Law ◽  
National Sovereignty ◽  
The United Kingdom ◽  
Parliamentary Sovereignty ◽  
The Uk ◽  
The Relationship

This chapter discusses the reception of Community (now EU law) in the UK courts, and in particular how UK courts reconciled the doctrine of supremacy with the doctrine of parliamentary sovereignty. The chapter will examine three ways in which the UK courts have attempted to reconcile these competing doctrines: by constructing national law in light of EU law; by disapplying conflicting national law; and by reasserting national sovereignty and threatening not to apply EU law automatically. Finally, the chapter will briefly re-visit the case of Miller in order to evaluate that case in light of earlier cases on the relationship between UK and EU law.

10 Company Subject to Another Insolvency Procedure

2021 ◽  
Author(s):  
French Derek
Keyword(s):  
United Kingdom ◽  
Financial Market ◽  
England And Wales ◽  
The United Kingdom ◽  
The Law ◽  
The Uk ◽  
Default Rules ◽  
Building Societies ◽  
A Company

This chapter sets out who can apply for a winding-up order and when a winding-up order can be made where a company is already subject to an insolvency procedure. This chapter discusses the insolvency procedures under the law of England and Wales, other parts of the United Kingdom and outside the UK. A supervisor of a company voluntary arrangement (CVA) approved under IA 1986, part 1, may petition for the compulsory winding up of the company, and the court may appoint the supervisor to be liquidator of the company. IA 1986, part 1, is applied with modifications to building societies by the Building Societies Act 1986. When a company is in administration, no petition for it to be wound up may be presented without the administrator’s consent or the court’s permission, unless it is presented for the purpose of proceedings under the default rules of a recognized body in a financial market.

11. The Changing Relations of the UK with the EU

2021 ◽  
pp. 397-422
Author(s):  
Nigel Foster
Keyword(s):  
European Union ◽  
United Kingdom ◽  
Complete Separation ◽  
The European Union ◽  
The United Kingdom ◽  
Political Relationship ◽  
History Of ◽  
The Uk ◽  
The Relationship ◽  
The Eu

The history of the relationship between the United Kingdom and the European Union from its beginning has been, if nothing else, a very vacillating one, and even at the beginning, the UK was a ‘reluctant’ partner in the European project. This chapter will outline the changing legal and political relationship before, during, and after ‘Brexit’, as the negotiations for the UK’s withdrawal from the European Union (EU) came to be known. The departure, on 31 January 2020, and complete separation on 31 December 2020, placed the UK as a third country to the EU as regards its new trading relationship, is also considered.

Towards a New Economy? Recent Inflation and Unemployment in the United Kingdom

2002 ◽  
Vol 181 ◽  
pp. 69-86
Author(s):  
J. R. Sargent
Keyword(s):  
United Kingdom ◽  
Phillips Curve ◽  
New Economy ◽  
Real Wages ◽  
The United Kingdom ◽  
Monetary Authorities ◽  
Moderate Rate ◽  
Target Set ◽  
The Uk ◽  
The Relationship

This is the last article in the series contributed to the Review from the CLARE Group of economists. Since the Group was formed in 1976, with the aim of counteracting the polarisation of opinion among economists at the time, over fifty articles have been published, initially in the Midland Bank Review. But members of the Group have lately come under increasing pressure of time from academic and other commitments, and it has reluctantly decided to dissolve itself. On doing so, it would like to record its warm thanks to the National Institute Economic Review for the hospitality of its pages since 1988. As for previous articles, drafts of this one have been discussed among members of the Group, but responsibility for the views expressed rests with the author alone.From 1993 to 2000 in the UK, there was a welcome twist to the relationship between unemployment and inflation, subverting received ideas about the ‘Phillips Curve’. This is best accounted for by the onset of a relatively moderate rate of growth of real wages, which also helped the monetary authorities to keep inflation close to the target set. Several causes can be suggested for this moderation, but the major issue now is the extent to which it can be reckoned on to continue. There are reasons for taking a cautious view of the prospects.

scholarly journals The Relationship between Social Stigma and Brexit of European Teachers in the United Kingdom: The Inquiry of Sociocultural and Psychological Racism

2021 ◽  
Vol 11 (6) ◽  
pp. 10
Author(s):  
Luis Miguel Dos Santos
Keyword(s):  
United Kingdom ◽  
Social Stigma ◽  
Theoretical Frameworks ◽  
Social Bias ◽  
The United Kingdom ◽  
The People ◽  
Depth Interview ◽  
The Uk ◽  
Phenomenological Design ◽  
The Relationship

Due to the development of the national policies and Brexit in the United Kingdom, teachers from European Union may experience bias and difficulties due to their background and status. From the sociology of education perspective, the researcher employed the stigma approach and the sociocultural and psychological racism theory as the theoretical frameworks to understand how experienced European teachers who lived in the United Kingdom describe their experiences. The phenomenological design with two sessions of in-depth interview tool was employed to recruit 86 participants all around the United Kingdom. The results indicated that workplace bullying, discrimination and stigma due to nationality, and limited promotion opportunities were key concerns. The outcomes of this study captured the contemporary situation, stigma, social bias and discrimination problems based on the people who have settled in the UK for at least two decades. Policymakers, government leaders, human resources professionals, social caring professionals and researchers may take this study as the opportunity to polish and reform their community.   Received: 19 July 2021 / Accepted: 13 September 2021 / Published: 5 November 2021

scholarly journals Challenging the Myths of the Scottish Sixties:

2020 ◽  
Vol 64 ◽  
pp. 53-80
Author(s):  
Holger Nehring
Keyword(s):  
United Kingdom ◽  
Cultural Change ◽  
Policy Making ◽  
University Governance ◽  
University Policy ◽  
Student Protests ◽  
The United Kingdom ◽  
The Uk ◽  
Value Changes ◽  
The Relationship

This article challenges two myths about the British and Scottish Sixties: first, that there was no real student radicalism in Scotland in the long 1960s, and second that this radicalism was confined to narrow groups of the extreme left. Rather than focusing on processes of cultural change and their manifestations, this essay conceptualises ‘1968’ as a series of political contestations over the form of university governance and, by implication, government in the United Kingdom from the mid-1960s and to the mid-1970s. Conceptually, this article brings together an analysis of governmental and university policy making with the politics of protest. It draws attention to the interaction between local experiences and central structures in framing the protests, and it highlights how the student protests on the Stirling campus gave expression to broader fractures within the UK polity. Thus, this article demonstrates how students expressed dissatisfaction with the realities of technocratic planning in the context of the centralised UK state by calling for more representation. In doing so, it offers two conceptual messages for scholars working on ‘1968’ more generally: ideological currents and value changes should be connected to specific local places of contestations; and the call for student representation against technocratic planning should be taken more seriously and analysed in the context of these contestations and embedded in a discussion about the relationship between culture and politics.

27. Parliament and Devolution

2018 ◽  
Author(s):  
Cathy Gormley-Heenan ◽  
Mark Sandford
Keyword(s):  
United Kingdom ◽  
Northern Ireland ◽  
Public Attitudes ◽  
The United Kingdom ◽  
Division Of Powers ◽  
Parliamentary Sovereignty ◽  
Key Features ◽  
The Uk ◽  
The Impact ◽  
The Relationship

This chapter examines the relationship between the UK Parliament and the devolved legislatures established in Wales, Scotland, and Northern Ireland. It first considers the impact of devolution on parliamentary sovereignty before discussing the establishment and development of the devolved parliaments in Wales, Scotland, and Northern Ireland. It then describes the key features of those devolved institutions and the way in which Parliament's interactions with them have evolved since their inception, as well as the division of powers between the United Kingdom and devolved governments. It shows that the influence of Parliament on devolution in the UK has so far been marginal, and that these subtle changes in practices at Westminster point to Parliament as an increasing reflection of wider shifts in public attitudes about the relationships between the territories of the United Kingdom, especially after the Brexit referendum.

The State, the Market, and Competitive Strategy: The Housebuilding Industry in the United Kingdom, France, and Sweden

1992 ◽  
Vol 24 (3) ◽  
pp. 381-400 ◽  
Author(s):  
J Barlow ◽  
A King
Keyword(s):  
United Kingdom ◽  
Housing Market ◽  
Competitive Strategy ◽  
The State ◽  
Market Regulation ◽  
Competitive Strategies ◽  
The United Kingdom ◽  
Housebuilding Industry ◽  
The Uk ◽  
The Relationship

The objective in this paper is to compare the competitive strategies of the housebuilding industry in the United Kingdom, France, and Sweden. It is focused on the relationship between the different mechanisms by which the housing market is regulated and the competitive methods adopted by firms in each country. By using a detailed study of over 100 firms in the three countries, it is argued that there is a relationship between the forms of market regulation, the level of uncertainty and risk faced by housebuilders, and their profit-making strategies. Finally, some of the implications of the findings for the UK housebuilding industry in the 1990s are considered.

scholarly journals Corporate boards and environmental offence conviction: evidence from the United Kingdom

2017 ◽  
Vol 17 (2) ◽  
pp. 341-362 ◽  
Author(s):  
Venancio Tauringana ◽  
Dragana Radicic ◽  
Alan Kirkpatrick ◽  
Renata Konadu
Keyword(s):  
United Kingdom ◽  
Corporate Boards ◽  
Outside Directors ◽  
Content Type ◽  
Logistics Regression ◽  
The United Kingdom ◽  
Environmental Offence ◽  
The Uk ◽  
First Time ◽  
The Relationship

Purpose This paper aims to report the results of an investigation into the relationship between corporate boards and the likelihood of a firm being convicted of an environmental offence in the United Kingdom (UK). Design/methodology/approach The study uses binary logistics regression analysis to model the relationship between corporate boards and the likelihood of a firm being convicted of an environmental offence in the UK, controlling for firm size, financial leverage and profitability. Findings The results suggest that the likelihood of a firm being convicted of an environmental offence increases with board size but decreases with the presence of a woman on the board. No support is found for the authors’ hypotheses about the proportion of outside directors and the presence of a lawyer on the board. Marginal effects’ results also show that adding one member to the board increases the chance of a firm being convicted for an environmental offence by 4.2 per cent, while having a woman on the board decreases the likelihood of a firm being convicted of an environmental offence by 31.8 per cent. Research limitations/implications The sample size of 55 firms is small which could affect the generalisability of the study. Originality/value The study uses proprietary data obtained from the UK Environmental Agency to provide evidence for the first time how corporate boards affect the chances of a listed firm being convicted of an environmental offence in the UK.

scholarly journals Keeping party programmes on track: the transmission of the policy agendas of executive speeches to legislative outputs in the United Kingdom

2011 ◽  
Vol 3 (3) ◽  
pp. 395-417 ◽  
Author(s):  
Shaun Bevan ◽  
Peter John ◽  
Will Jennings
Keyword(s):  
United Kingdom ◽  
Media Coverage ◽  
Coding System ◽  
Cross Sectional ◽  
Party Discipline ◽  
The United Kingdom ◽  
Policy Agendas ◽  
The Uk ◽  
The Relationship ◽  
Over Time

In the United Kingdom, the transmission between policy promises and statutes is assumed to be both rapid and efficient because of the tradition of party discipline, relative stability of government, absence of coalitions, and the limited powers of legislative revision in the second chamber. Even in the United Kingdom, the transmission is not perfect since legislative priorities and outputs are susceptible to changes in public opinion or media coverage, unanticipated events in the external world, backbench rebellions, changes in the political parties, and the practical constraints of administering policies or programmes. This paper investigates the strength of the connection between executive priorities and legislative outputs measured by the Speech from the Throne and Acts of Parliament from 1911 to 2008. These are categorized according to the policy content coding system of the UK Policy Agendas Project (www.policyagendas.org.uk). Time series cross-sectional analyses show that there is transmission of the policy agenda from the speech to acts. However, the relationship differs by party, strengthening over time for Conservative governments and declining over time for Labour and other governments.

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