The path-dependent development of Dutch fl ood risk management

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Juergen Weber ◽  
Leona Wiegmann

Purpose This paper aims to investigate how and why German cost accounting prevails and develops in German multinational organisations despite the various indications in the literature that it will converge towards an anglophone system over time. To analyse this, the authors draw on the ideas of professional practices (Jarzabkowski et al., 2016) and their path dependency (Schreyögg and Sydow, 2011) as a method theory. Design/methodology/approach The authors deploy an exploratory method using multiple case studies to determine similarities and differences between organisations concerning how cost accounting practices developed over time. They conducted interviews with cost accountants, group controllers and managers of German multinational organisations as well as experts from higher education institutions and consultancies. Findings This paper shows the path-dependent development of German cost accounting. It identifies self-reinforcing learning and complementary effects that seem to make it inefficient for organisations to deviate from the learned path as well as economic and normative pressures that affect the design of cost accounting systems. Originality/value By considering German cost accounting a path-dependent professional practice, this paper illustrates how and why the core of German cost accounting prevails, although organisations make adjustments within the existing structures to respond to the pressures they face. This paper hereby highlights the role of cost accountants in defining (and consequently bringing about or preventing changes to) the design of cost accounting systems.


Urban Studies ◽  
2021 ◽  
pp. 004209802110360
Author(s):  
Tal Alster ◽  
Nufar Avni

In recent years, urban regeneration policy in Israel has relied largely on market-based mechanisms to deliver its goals, seemingly in keeping with neoliberal trends. Whereas, in previous decades, the construction and renovation of housing was facilitated primarily by state-run projects, current urban regeneration policy relies heavily on private actors – developers and homeowners – motivated by profit and the allocation of building rights. In this article, we argue that while this policy appears to be consistent with neoliberal trends, the Israeli government, as well as the public, in fact continue to view urban regeneration as a project of national significance, deserving of public funding if market forces should prove inadequate. We describe the unique characteristics of urban regeneration policy in Israel, arguing that they derive from ‘moral economy’ logic as well as geopolitical considerations such as national security and commitment to the periphery. We make this argument by examining urban regeneration in the country’s geographical and economic ‘periphery’, where the state is expected to finance and incentivise regeneration in the absence of market incentives. We conclude that even in a supposedly heightened neoliberal era, Israel’s regeneration policy continues to be centralised and driven by national objectives and centre–periphery relations that reproduce the country’s path-dependent development trajectory.


World ◽  
2020 ◽  
Vol 1 (3) ◽  
pp. 264-282
Author(s):  
Rob Roggema

The current paradigm for planning an energy transition is often embedded in practices within the existing political and societal regime. Within this paradigm, a genuine transformation to a fully fossil-free future is often not achieved. Thus, the problem is that in order to arrive at such a newly conceived future, the concepts and solutions created need to be fundamentally different from practices in recent past and present. At the same time, the community is not prepared for big changes, and the unknown future is experienced as uncertain and undesirable. These two mechanisms perpetuate current practices and prevent a new future from emerging. In this article, we will demonstrate how these two movements can be connected to disrupt incremental and path-dependent development, allowing people to become visionary and co-design a transformative future with innovative concepts. The Dutch Groningen region is used as an illustrative example for realising fundamental shifts supported by a bottom-up engagement process.


Author(s):  
Maria Gunko ◽  
Polina Bogacheva ◽  
Andrey Medvedev ◽  
Ilya Kashnitsky

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