Accounting, Auditing and Accountability Journal - AccountingEducation.com Members Offer
Free access for AccountingEducation.com members to select articles from Emerald's Accounting, Auditing & Accountability Journal!
Emerald is pleased to offer all users of Accounting Education free access to selected articles from its renowned Accounting, Auditing & Accountability Journal (AAAJ). The journal, in its 23rd volume in 2010, published eight issues, selected articles from these issues have been made freely accessible to AccountingEducation.com community members. Below are the articles freely available to AccountingEducation.com community members from Issue 1 to 4
The articles provided free are:
- "Accounting for needs? Formula funding in the UK schools sector by Gloria Agyemang (AAAJ - Vol. 23 Iss. 1)
Purpose – The purpose of this paper is to analyse whether the development of a needs-based funding formula for resource allocation incorporates the needs of funders or the needs of the service providers.
Design/methodology/approach – The paper analyses interview data and documentary evidence gathered from a UK local education authority about the creation of a “needs-based” formula for sharing resources to schools. It employs and extends a framework developed by Levac?ic´ and Ross to evaluate needs-based formula funding.
Findings – Although formula funding is purported to be a more objective method of resource allocation, the paper finds that as with other resource allocation methods the power relations between the funder and the service provider impacts on the extent to which service provider needs are incorporated into the funding formula.
Originality/value – The paper provides a useful analysis of a needs-based funding formula for resource allocation in schools and whether this incorporates the needs of funders or the needs of the service providers.
Keywords Financing, Resource allocation, Education, Schools, United Kingdom
- Accountability, narrative reporting and legitimation by Grant Samkin and Annika Schneider(AAAJ - Vol. 23 Iss. 2)
Purpose – The purpose of this paper is to show how a major public benefit entity in New Zealand uses formal accountability mechanisms and informal reporting to justify its existence. The paper is premised on the view that the accountability relationship for public benefit entities is broader and more complex than the traditional shareholder-manager relationship in the private sector.
Design/methodology/approach – This longitudinal single case study of the Department of Conservation (DOC) spans the period from its establishment in 1987 to June 2006. It involves the detailed examination of the narrative disclosures contained in the annual reports, including the Statement of Service Performance, over the period of the study. A number of controversial items that appeared in the printed media between 1 April 1987 and 30 June 2006 were traced through the annual reports to establish whether DOC used impression management techniques in its annual reports to gain, maintain and repair its organisational legitimacy.
Findings – The analysis found that the annual report of a public benefit entity could play an important legitimising role. Using legitimacy theory, it is argued that assertive and defensive impression management techniques were used by DOC to gain, maintain and repair its organisational legitimacy in the light of extensive negative media publicity.
Originality/value – This is one of the first studies to examine the relationship between narrative disclosures in annual reports and legitimacy in the public sector. The paper provides a valuable contribution to researchers and practitioners as it extends the understanding of how public benefit entities can make use of the narrative portions of the annual report when pursuing organisational legitimacy.
Keywords - Conservation, Public sector organizations, Financial reporting, New Zealand
- Accounting for the city by Irvine Lapsley, Peter Miller and Fabrizio Panozzo (AAAJ - Vol. 23 Iss. 3)
Purpose – This paper aims to identify the study of cities as an important and neglected focus for accounting researchers.
Design/methodology/approach – The paper is based on a case study approach to visualizing and calculating the city.
Findings – There is a major preoccupation with the study of cities from numerous disciplinary perspectives. The positioning of cities is reaffirmed as a key part of modes of governing. This reveals tensions between disciplinary approaches based on space and design with the financial imperative of cities managed within a world which is dominated by New Public Management ideas and in which finances have primacy.
Research limitations/implications – The paper is based on one case study, and it demonstrates the need for longitudinal and interdisciplinary approaches to increase understanding of the twenty-first century city.
Practical implications – The significance of accounting as a technology, which is embedded within the public management of cities is profound. This has major implications both for the design of financial information systems and their capacity for, and the manner of, their interactions with other disciplines in planning and managing cities.
Originality/value – This study is distinct in the manner in which it studies and reveals the importance of accounting in the management of cities. There is an increasing trend to visualize the city and represent it in numbers. This study reveals that accounting provides the most important numbers in shaping and visualizing the city.
Keywords - Cities, Accounting, Public sector organizations, Scotland, Corporate governance
- Manufacturing competition: how accounting practices shape strategy making in cities by Martin Kornberger and Chris Carter (AAAJ - Vol. 23 Iss. 3)
Purpose – Recent years have witnessed an increasing number of cities develop corporate strategies. Strategy has become an obligatory point of passage for many city managers. This paper starts by posing an ostensibly simple question: Why do cities need strategies? The commonsense answer to the question is: because cities compete with each other. This paper aims to problematise the seemingly natural link between cities, competition and strategy.
Design/methodology/approach – The paper explores the role that calculative practices play in creating city league tables that, in turn, function as the a priori condition that generate competition between cities. It is interdisciplinary and draws on accounting, organization theory and strategy. The argument unfolds in four steps: first, it briefly provides some theoretical background for the analysis and relates it back to strategizing and accounting as a calculative practice; second, scrutinizes league tables as an a priori of competition; third, it discusses the implications of the argument for city management and accounting studies; finally, it concludes with a discussion of the power effects of those calculative practice that shape strategizing in cities through the production of competition.
Findings – City strategizing is best understood as a set of complex responses to a new competitive arena, one rendered visible through calculative practices that manifest themselves in city rankings. The paper makes five key contributions: one, league tables reduce qualities to a quantifiable form; two, league tables create an order amongst a heterogeneous ensemble of entities; three, league tables stimulate the very competition they claim to reflect; four, once competition is accepted, individual players need a strategy to play the game; five, league tables have important power effects that may result in unintended consequences.
Originality/value – The paper seeks to open up an agenda for studying city management, strategy and accounting.
Keywords- Corporate strategy, Cities, Accounting, Corporate governance, Public sector organizations,
Click through here to see more AAAJ Free articles (from issues of Vol. 22 in 2009 and of Vol. 21 2008)
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