Accounting Auditing & Accountability Journal

Jane Broadbent; Richard Laughlin

2002 Accounting Auditing & Accountability Journal

doi: 10.1108/09513570210448948

The Private Finance Initiative (PFI) is designed to introduce new resources into the national infrastructure. It introduces the idea that the public sector can provide services by purchasing them from the private sector rather than by direct provision. There have been considerable disagreements about how to account for these transactions. Key in this has been differences of view as to whether PFI transactions involve purchase of assets and thus whether the transaction should appear on the balance-sheets of the public sector. This seemingly technical question has generated considerable debate and disagreements between the UK government and the Accounting Standards Board (ASB). Closer investigation into this disagreement demonstrates a range of alternative views and tensions. Describes and analyses these different views and the inter- and intra-relationships and tensions between these parties using an interests-based, political framework for this contextual analysis. Demonstrates how accounting standard setting, in cases such as accounting for PFI, if only analysed at the technical level, misses a range of social dynamics that are central to understanding the role of accounting in the development of society.

Andrew Goddard

2002 Accounting Auditing & Accountability Journal

doi: 10.1108/09513570210448957

This paper uses Gramsci's theory of hegemony to analyse the development of the public sector accounting profession and accounting practices in the UK since the nineteenth-century. Three periods of hegemony and accounting development are identified and the relationship between the two phenomena is discussed. The analysis emphasises the non-teleological development of the public sector accounting profession and accounting techniques and clearly places them within an ideological framework which is itself the outcome of a complex interrelation between economic crises, class interests and the state. The paper concludes that the public sector accounting professional body in the UK has played an important hegemonic role in constituting and reflecting ideologies and in reflecting the coercive and consensual approaches adopted by the state. The paper also sets an agenda for a research programme which looks at specific crises and hegemonies in more depth.

Garry D. Carnegie; Christopher J. Napier

2002 Accounting Auditing & Accountability Journal

doi: 10.1108/09513570210448966

Accounting historians have long recognised accounting's international scope but have typically concentrated their research endeavours on region- or country-specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting's past and provide insights into accounting's present and future.

Alan S. Dunk

2002 Accounting Auditing & Accountability Journal

doi: 10.1108/09513570210448975

Quality has typically been regarded as a key strategic component of competitive advantage and, therefore, the enhancement of product quality has been a matter of prime interest to firms. Quality provides a basis for strategic advantage, and thus improvement in product quality may lead to enhanced performance. However, a frequent concern is that product quality no longer provides enduring competitive advantage; instead, it has become essentially a competitive prerequisite. Hence, an assessment of whether improvements in product quality are reflected in greater quality performance is likely to be of considerable interest to organizations. Suggestions have been made that the implementation of environmental accounting also contributes to the enhancement of quality performance. Argues that the greater the integration of environmental issues into financial decision processes, the better the performance of the firm. Investigates the extent to which product quality and the implementation of environmental accounting positively influence quality performance.

Kate Kearins; Keith Hooper

2002 Accounting Auditing & Accountability Journal

doi: 10.1108/09513570210448984

This paper outlines and exemplifies the use of a method for analysing power relations based on the work of French social theorist, Michel Foucault. The overall research aim of genealogical analysis is to produce "a history of the present", a history which is essentially critical with its focus on locating forms of power, the channels it takes and the discourses it permeates. Research combining Foucauldian theorisation and method necessarily involves a selective search for injustice and subjection to reveal plausible alternatives to more pervasively modernist histories, which tend to revere progress. Salient features of a genealogical research method are detailed in the context of an actual research project previously conducted by the authors and reproduced here for the purposes of exemplification explicitly as a genealogy.