Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government.

Accounting has been viewed, especially through the lens of the recent managerial reforms, as a neutral technology that, in the hands of rational managers, can support effective and efficient decision making. However, the introduction of new accounting practices can be framed in a variety of ways, from value-neutral procedures to ideologically-charged instruments. Focusing on financial accounting, budgeting and performance management changes in the UK central government, and through extensive textual analysis and interviews in three government departments, this paper investigates: how accounting changes are discussed and introduced at the political level through the use of global discourses; and what strategies organisational actors subsequently use to talk about and legitimate such discourses at different organisational levels. The results shows that in political discussions there is a consistency between the discourses (largely NPM) and the accounting-related changes that took place. The research suggests that a cocktail of legitimation strategies was used by organisational actors to construct a sense of the changes, with authorisation, often in combination with, at the very least, rationalisation strategies most widely utilised. While previous literature posits that different actors tend to use the same rhetorical sequences during periods of change, this study highlights differences at different organisational levels.

A Hybrid Imperialist Approach in Solving University Timetabling Problems. Information Sciences. Vol. 283, 1-21

Generating timetables for an institution is a challenging and time consuming task due to different demands on the overall structure of the timetable. In this paper, a new hybrid method which is a combination of a great deluge and artificial bee colony algorithm (INMGD-ABC) is proposed to address the university timetabling problem. Artificial bee colony algorithm (ABC) is a population based method that has been introduced in recent years and has proven successful in solving various optimization problems effectively. However, as with many search based approaches, there exist weaknesses in the exploration and exploitation abilities which tend to induce slow convergence of the overall search process. Therefore, hybridization is proposed to compensate for the identified weaknesses of the ABC. Also, inspired from imperialist competitive algorithms, an assimilation policy is implemented in order to improve the global exploration ability of the ABC algorithm. In addition, Nelder–Mead simplex search method is incorporated within the great deluge algorithm (NMGD) with the aim of enhancing the exploitation ability of the hybrid method in fine-tuning the problem search region. The proposed method is tested on two differing benchmark datasets i.e. examination and course timetabling datasets. A statistical analysis t-test has been conducted and shows the performance of the proposed approach as significantly better than basic ABC algorithm. Finally, the experimental results are compared against state-of-the art methods in the literature, with results obtained that are competitive and in certain cases achieving some of the current best results to those in the literature.

Pathogens in Milk: Enterobacter Species. Reference Module in Food Sciences.

Enterobacter species commonly occur in the environment and are recognized as opportunistic human pathogens in clinical settings. However, with the exception of Enterobacter sakazakii (Cronobacter), Enterobacter species are not normally considered foodborne pathogens. Cronobacter are particularly associated with illness in infants, particularly within the first 3 months after birth. Therefore, although Cronobacter are found in a wide range of fresh and dried food materials, it is their contamination of the infant formula production chain that is the major cause for concern. Cronobacter are noted for their ability to survive during desiccation and their persistence in dried infant food for at least 2 years.

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.