Management accounting and supply chains: actions, concerns, and networks

What does this thesis do? This thesis uses Actor-Network Theory (ANT) to examine how a UK retailer’s organization and strategy, and, in turn, its form of management accounting was shaped by its supply chain. The thesis does this by reporting on four related themes in the form of four inter-connected essays. The first essay undertakes a state-of-the-art review of the literature. It examines how accounting issues within supply chains permeate ‘matters of concern’. In accordance with this idea of ANT, the essay illustrates how issues emerged, controversies developed, and matters evolved through an actor-network of accounting researchers within the supply chain domain. This leads on to the second essay, which exemplifies the nature of the UK’s retailing industry within which the supply chain case organization emerged and developed. The purposes of the essay are twofold: to introduce the contextual ramifications of the case organization; and to illustrate the emergence of a new market logic, which led to the creation of a global supply chain and a new form of management accounting therein. The third essay reports on a qualitative case study. It analyses the dualistic relation between ostensive and performative aspects of supply chain strategy, reveals how accounting numbers act as an obligatory passage point within this dualism, and makes a contribution to the ANT debate around the issue of whether and how a dualism between ostensive and performative aspects exists. The final essay reports on another case analysis of institutionalizing a heterarchical form of management accounting: a distributed form of intelligence that penetrates through lateral accountable relations. The analysis reveals a new form of management accounting characterised by ambiguity; it emphasizes the possibilities of compromises and negotiations, and it thus contributes to knowledge by combining an aspect of ANT with heterarchical tendencies in the world of contemporary organizations. Finally, the thesis concludes that it is the supply chain that organises today’s neoliberal capitalism; and it is management accounting that unites both human and non-human actors within such supply chains, despite that form of management accounting being ambiguous. The thesis comprises the introduction, these four essays, and the conclusion.

“Something radically wrong somewhere”: the kindred of the Kibbo Kift, 1920-1932

This thesis examines the Kindred of the Kibbo Kift, a co-educational outdoors organisation that claimed to be a youth organisation and a cultural movement active from August 1920 to January 1932. Originally part of the Boy Scouts and Girl Guides, the Kibbo Kift offers rich insight into the interwar period in Britain specifically because it carried forward late Victorian and Edwardian ideology in how it envisioned Britain. Members constructed their own historical narrative, which endeavoured to place the organisation at the heart of British life. The organisation’s internal life revolved around the unique mythology members developed, and the movement aspired to regenerate Britain after the First World War physically and spiritually. This thesis argues Kibbo Kift was a distinctive movement that drew upon its members’ intellectual preoccupations and ideals and inspired its members to create unique cultural artefacts. While the Kibbo Kift was ultimately too politically ambiguous to have lasting political impact on a national scale, examining the organisation offers important insight into intellectual thought and cultural production during the British interwar period. This thesis charts the changes the organisation underwent through its membership and the different trends of intellectual thought brought in by individual members, such as its leader, John Hargrave, brought to the group. It examines the cultural production of the organisation’s unique mythology, which created a distinctive historical narrative. It surveys gender issues within the organisation through the “roof tree”, an experimental family unit, and the group’s increasing anti-feminism. Finally, it considers how Clifford H. Douglas’ economic theory of social credit caused the Kibbo Kift to transform into the Green Shirts Movement for Social Credit and later into the Social Credit Party of Great Britain and Northern Ireland.