Employing neo-Durkheimian institutional theory in crosscultural accounting research

Purpose
Neo-Durkheimian institutional theory, as developed by the anthropologist Mary Douglas, is proposed as a suitable theory base for undertaking cross-cultural accounting research. Her social theory provides a structure for examining within-country and cross-country actions and behaviours of different groups and communities. It avoids associating nations and cultures, instead contending any nation will comprise four different solidarities engaging in constant
dialogues. Further, it is a dynamic theory able to take account of cultural change.

Design/methodology/approach
The paper establishes a case for using neo-Durkheimian institutional theory in cross-cultural accounting research by specifying the key components of the theory and addressing common criticisms. To illustrate how the theory might be utilised in the domain of accounting and finance research, a comparative interpretation of the different experiences of financialization in Germany and the UK is provided drawing on Douglas’s grid-group schema.

Findings (mandatory)
Neo-Durkheimian institutional theory is deemed sufficiently capable of interpreting the
behaviours of different social groups and is not open to the same criticisms as Hofstede’s
work. Differences in Douglasian cultural dialogues in the post-1945 history of Germany and
the UK provide an explanation of the variations in the comparative experiences of
financialization.

Deriving ecological quality standards for lakes using hypolimnetic oxygen depletion

The ecological quality of lakes and other surface water bodies in the European Union is determined by the quality of the structure and functioning of the aquatic ecosystem. The depletion rate of oxygen in the hypolimnion is an important process in thermally stratified lakes and the distribution of consumption between water and sediment an important structural characteristic. It is shown that the variation of volumetric oxygen consumption rate with trophic state can be used to select lake water total phosphorus and chlorophyll concentrations that correspond to changes in the functioning of the lake. Lake morphometry has little effect on this aspect of lake function and the relative amount of oxygen consumption in the water and sediment changes only a little with trophic state, most of the consumption being in the water. Suggestions for the reference condition, good and moderate ecological quality are made using the changes in this aspect of lake function and they are presented as lake water total phosphorus and chlorophyll concentration.

Is it time for standards and a common data exchange format for digital image analysis?

Digital image analysis is at a crossroads. While the technology has made great strides over the past few decades, there is an urgent need for image analysis to inform the next wave of large scale tissue biomarker discovery studies in cancer. Drawing parallels from the growth of next generation sequencing, this presentation will consider the case for a common language or standard format for storing and communicating digital image analysis data. In this context, image analysis data comprises more than simply an image with markups and attached key-value pair metrics. The desire to objectively benchmark competing platforms or a push for data to be deposited to public repositories much like genomics data may drive the need for a standard that also encompasses granular, cell-by-cell data.