An exploratory study of management accounting and control systems in a developing country

This thesis reports on the results of case studies in four commercial banks in Nigeria. The study focuses how management accounting and control systems (MCS) operate in the four banks. The study is motivated by the dearth of literature on management accounting practices in the developing world in general and in Nigeria in specific. The case study approach adopted in conducting the research was useful in exploring the dynamics of the MCS in the organisations. Data was gathered from two sources. First, semi-structured interviews were conducted with managers at the head office, regional office and branches of each bank. The participants were selected from different backgrounds and managerial levels to provide broader understanding of the operations of the MCS. Second, various internal and external documents were reviewed to provide supporting evidence for the interview results. New institutional sociology (NIS) provided the theoretical framework to understand the results. NIS provided explanations for how the MCS in the four banks were shaped by diverse external and internal factors. The key factors identified as shaping the operations of the MCS were the need to comply with the regulatory environment (coercive isomorphism), the need to maintain social and cultural support (normative isomorphism) and the need to imitate successful organisations in order to appear legitimate (mimetic isomorphism). The study also examines the interplay between the institutional forces, market forces and infra-organisational power relations. This analysis is necessary to overcome the criticism of NIS that it downplays the role of market forces, agency and intra-organisational relations. The findings of the study have implications for understanding the operations of MCS in the developing world.

Decision making in nuclear waste management:the use of the synoptic approach

This thesis is concerned with the use of the synoptic approach within decision making concerning nuclear waste management. The synoptic approach to decision making refers to an approach to rational decision making that assumes as an ideal, comprehensiveness of information and analysis. Two case studies are examined in which a high degree of synoptic analysis has been used within the decision making process. The case studies examined are the Windscale Inquiry into the decision to build the THORP reprocessing plant and the Nirex safety assessment of nuclear waste disposal. The case studies are used to test Lindblom's hypothesis that a synoptic approach to decision making is not achievable. In the first case study Lindblom's hypothesis is tested through the evaluation of the decision to build the THORP plant, taken following the Windscale Inquiry. It is concluded that the incongruity of this decision supports Lindblom's hypothesis. However, it has been argued that the Inquiry should be seen as a legitimisation exercise for a decision that was effectively predetermined, rather than a rigorous synoptic analysis. Therefore, the Windscale Inquiry does not provide a robust test of the synoptic method. It was concluded that a methodology was required, that allowed robust conclusions to be drawn, despite the ambiguity of the role of the synoptic method in decision making. Thus, the methodology adopted for the second case study was modified. In this case study the synoptic method was evaluated directly. This was achieved through the analysis of the cogency of the Nirex safety assessment. It was concluded that the failure of Nirex to provide a cogent synoptic analysis supported Lindblom's criticism of the synoptic method. Moreover, it was found that the synoptic method failed in the way that Lindblom predicted that it would.

The rise and fall of stand-alone social reporting in a multinational subsidiary in Bangladesh:a case study

Purpose -The main aim of this paper is to examine the underlying drivers for the development and subsequent discontinuation of stand-alone corporate social responsibility (CSR) reporting in a multinational subsidiary in Bangladesh. Design/Methodology/Approach - The research approach employed for this purpose is a case study using evidence from a series of in depth interviews conducted during the period 2002-2010. Interview data is supplemented by examining other sources of information including annual reports, stand-alone social reports and relevant newspaper articles during the study period. Findings - It appears that the stand-alone CSR reporting process was initiated to give the subsidiary a formal space in which to legitimise its activities in Bangladesh where both tobacco control regulation and a strong anti-tobacco movement were gaining momentum. At the start of the process in 2002 corporate interviewees were very receptive of this initiative and strongly believed that it would not be a one off exercise. However, in the face of subsequent significant national policy shifts concerning tobacco control, irreconcilable stakeholder demands and increasing criticism of the CSR activities of the organisation at home and abroad the process was brought to an abrupt end in 2009. Research Limitations/Implications - The paper has a number of implications for policy makers concerning the future prospects for stand-alone social/sustainability reporting as a means of enhancing organisational transparency and accountability. In addition the paper discusses a number of theoretical implications for the development of legitimacy theory. Originality/value - Using the lens of legitimacy the paper theorises the circumstances leading to the initiation and subsequent cessation of CSR reporting in the organisation concerned. As far as we know this is the first study which theorises and provides significant fieldwork based empirical evidence regarding the discontinuation of stand-alone social reporting by a multinational company operating in a developing country. Thus, it extends previous desk-based attempts at using legitimacy theory to explain a decrease (or discontinuity) in CSR disclosures by de Villiers and van Staden (2006) and Tilling and Tilt (2010).

Regarding the benefit of zero-dimensional noise

Baker and Meese (2012) (B&M) provided an empirically driven criticism of the use of two-dimensional (2D) pixel noise in equivalent noise (EN) experiments. Their main objection was that in addition to injecting variability into the contrast detecting mechanisms, 2D noise also invokes gain control processes from a widely tuned contrast gain pool (e.g., Foley, 1994). B&M also developed a zero-dimensional (0D) noise paradigm in which all of the variance is concentrated in the mechanisms involved in the detection process. They showed that this form of noise conformed much more closely to expectations than did a 2D variant.

The role of suicide risk in the decision for psychiatric hospitalization after a suicide attempt

BACKGROUND: Suicide prevention can be improved by knowing which variables physicians take into account when considering hospitalization or discharge of patients who have attempted suicide. AIMS: To test whether suicide risk is an adequate explanatory variable for predicting admission to a psychiatric unit after a suicide attempt. METHODS: Analyses of 840 clinical records of patients who had attempted suicide (66.3% women) at four public general hospitals in Madrid (Spain). RESULTS: 180 (21.4%) patients were admitted to psychiatric units. Logistic regression analyses showed that explanatory variables predicting admission were: male gender; previous psychiatric hospitalization; psychiatric disorder; not having a substance-related disorder; use of a lethal method; delay until discovery of more than one hour; previous attempts; suicidal ideation; high suicidal planning; and lack of verbalization of adequate criticism of the attempt. CONCLUSIONS: Suicide risk appears to be an adequate explanatory variable for predicting the decision to admit a patient to a psychiatric ward after a suicide attempt, although the introduction of other variables improves the model. These results provide additional information regarding factors involved in everyday medical practice in emergency settings.

La critique du nationalisme de la "Semaine Sociale de Bordeaux" à la "Lutte pour la civilisation et la philosophie de la paix"

Over a long period the philosopher, Maurice Blondel, was an outspoken critic of exaggerated nationalism. The series of articles that appeared in 1909-10 in the Annales de philosophie chrétienne under the title of « La Semaine sociale de Bordeaux », and later were published in book form, contained a philosophically and theologically motivated critique of the early support shown by French Catholics for the doctrinaire nationalism of Charles Maurras. In 1928 Blondel returned to a critique of this same nationalism in his detailed article « Patrie et Humanité ». But the further criticism of nationalism contained in parts of his book Lutte pour la civilisation et philosophie de la paix, which was published in 1939 (and anew in 1947 in a slightly revised edition), was of a different order, being focused on the nationalism associated with what Blondel termed totalitarisme in its then German or Nazi form. Despite this record, it would be a mistake to assume that Blondel was an internationalist fitting clearly into the Briand mould. After the First World War Blondel favoured the hard-line foreign policy advocated by Poincaré and Foch, in particular over the future of the Rhineland. And he remained a conservative Catholic. His book of 1939 denounced not only totalitarisme in both its Nazi and Soviet forms, but also, on an opposing front, liberalism in the social and economic sphere. As to the deleterious effect of nationalism on international relations, he was an advocate of strengthening international law, notably the corpus of law emanating from The Hague. Maurice Blondel was greatly admired by Robert Schuman, the prominent French foreign minister under the Fourth Republic and a key figure for post-war European integration.

Strategic planning and performance:extending the debate

This article extends the debate regarding the relationship between strategic planning and performance. It addresses criticism of previous empirical studies that have largely investigated direct and bi-variate relationships, producing equivocal results. The current study investigates the mediating effects of four types of flexibility on the strategic planning and performance relationship. Flexibility is defined as the extent to which new and alternative decisions are generated and considered in strategic planning, allowing for positive organizational change and adaptation to environmental turbulence. Through investigating simultaneous equations in a structural equation model, we find that two types of flexibility mediate the relationship between strategic planning and financial performance, while the other two types mediate the relationship between strategic planning and non-financial performance. The results are new empirical insights that have not been previously reported.

Modelling and benchmarking business processes: The supply-line example

Benchmarking techniques have evolved over the years since Xerox’s pioneering visits to Japan in the late 1970s. The focus of benchmarking has also shifted during this period. By tracing in detail the evolution of benchmarking in one specific area of business activity, supply and distribution management, as seen by the participants in that evolution, creates a picture of a movement from single function, cost-focused, competitive benchmarking, through cross-functional, cross-sectoral, value-oriented benchmarking to process benchmarking. As process efficiency and effectiveness become the primary foci of benchmarking activities, the measurement parameters used to benchmark performance converge with the factors used in business process modelling. The possibility is therefore emerging of modelling business processes and then feeding the models with actual data from benchmarking exercises. This would overcome the most common criticism of benchmarking, namely that it intrinsically lacks the ability to move beyond current best practice. In fact the combined power of modelling and benchmarking may prove to be the basic building block of informed business process re-engineering.

Brain and mind in the 'long' eighteenth century

How should the 'long' eighteenth century be defined? January 1, 1700 and December 31, 1799 are quite arbitrary dates. Why should they be chosen to segment our history rather than more significant periods of time, periods which have a coherent content, or are marked, perhaps, by the working out of a theme? Students of English literature sometimes take the long eighteenth century to extend from John Milton (Paradise Lost, 1667) to the passing of the first generation of Romantics (Keats (d. 1821), Shelley (d. 1822), Byron (d. 1824), Coleridge (d. 1834)). Students of British political history often take it to start with the accession of Charles II (the Restoration) in 1660 or, alternatively, the so-called Glorious Revolution of 1688 and to end with the great Reform Act of 1832. Others might choose different book ends. In the history of science and philosophy the terminus a quo is sometimes taken as the publication of Descartes' scientific philosophy or, in more Anglophone zones, the 1687 publication of Newton's Principia with its vision of a 'clockwork universe'. 'Nature and Nature's laws' as Alexander Pope enthused, 'lay hid in Night: God said, Let Newton be! and all was light!'.

Zarathustra's evolutionary epistemology

Friedrich Nietzsche was the first great philosopher to be influenced at the core by Darwinian ideas. He regarded Also Sprach Zarathustra as his masterpiece and most subsequent commentators have agreed. There have been many interpretations of the Zarathustra, and like all great works it has many levels of meaning. An exposition in terms of evolutionary epistemology, however, has not yet been attempted. This article rectifies this omission and shows how Nietzsche's work carries Darwinian ideas into the domain of philosophical anthropology. It shows through the prism of Nietzsche's mature thought some of the consequences of an evolutionary epistemology both in opening up alternative visions of the world and in permitting a profound criticism of our commonsense metaphysics and ontology. © 1992.

Die Behandlung englischen Kulturgutes im Wiener fin de siècle:am Beispiel von Hugo von Hofmannsthal, Hermann Bahr und Peter Altenberg

This study explores the fascination which English culture represented in turn-of-the-century Vienna. The writers that are going to be discussed are the renowned Anglophile Hugo von Hofmannsthal, the more ambivalent Hermann Bahr and the idealizing, but Janus-faced Peter Altenberg. With the more widely known poet, prose writer and playwright, Hofmannsthal, individual aspects of his engagement with English culture have already been well researched; the same, however, cannot be said in the case of Hermann Bahr, whose extensive literary oeuvre has now largely been forgotten, and who has, instead, come to be valued as a prominent figure in the culture life of modernist Vienna, and Peter Altenberg, whose literary fame rests mainly on his prose poems and who, a legend in his life-time, has in recent years also increasingly attracted research interest as a phenomenon and ‘embodiment’ of the culture of his time: while their engagement with French literature, for example, has long received its due share of attention, their debt to English culture has, until now, been neglected. This thesis, therefore, sets out to explore Hofmannsthal’s, Bahr’s and Altenberg’s perception and portrayal of English civilization – ranging from English character and stereotypes, to what they saw as the principles of British society; it goes on to investigate the impulses they derive from Pre-Raphaelite art (Rossetti, Burne-Jones, Whistler) and the art and crafts-movement centred around William Morris, as well as their inspiration by the art criticism of John Ruskin and Walter Horatio Pater. In English literature one of the focal points will be their reading and evaluation of aestheticism as it was reflected in the life and writings of the Dubliner Oscar Wilde, who was perceived, by these Austrian authors, as a predominant figure of London’s cultural life. Similarly, they regarded his compatriot George Bernard Shaw as a key player in turn-of-the-century English (and European) culture. Hermann Bhar largely identified with him. Hofmannsthal, on the other hand, while having some reservations, acknowledged his importance and achievements, whereas Peter Altenberg saw in Shaw a model to reassure him, as his writings were becoming more openly didactic and even more miniaturistic than they had already been. He turned to Shaw, too, to explain and justify his new goal of making his texts more intelligent to a wider circle of readers.

Unilever as a "multi-local" multinational 1945-1979

Explores the opportunities and threats to Unilever's global business in 1978 based on the commercial and political challenges faced by three of its subsidiaries, Lever Brothers in the United States, Hindustan Lever in India, and United Africa Company in West Africa. Management faced several problems: criticism of multinational companies, anti-trust legislation, expropriations, and rising competition from international and local rivals. Focuses on developing a new global strategy for a company that placed a premium on a consensual management style and local autonomy.

Impaired executive functioning in subclinical compulsive checking with ecologically valid stimuli in a working memory task

We previously showed that working memory (WM) performance of subclinical checkers can be affected if they are presented with irrelevant but misleading information during the retention period (Harkin and Kessler, 2009, 2011). The present study differed from our previous research in the three crucial aspects. Firstly, we employed ecologically valid stimuli in form of electrical kitchen appliances on a kitchen countertop in order to address previous criticism of our research with letters in locations as these may not have tapped into the primary concerns of checkers. Secondly, we tested whether these ecological stimuli would allow us to employ a simpler (un-blocked) design while obtaining similarly robust results. Thirdly, in Experiment 2 we improved the measure of confidence as a metacognitive variable by using a quantitative scale (0–100), which indeed revealed more robust effects that were quantitatively related to accuracy of performance. The task in the present study was to memorize four appliances, including their states (on/off), and their locations on the kitchen countertop. Memory accuracy was tested for the states of appliances in Experiment 1, and for their locations in Experiment 2. Intermediate probes were identical in both experiments and were administered during retention on 66.7% of the trials with 50% resolvable and 50% irresolvable/misleading probes. Experiment 1 revealed the efficacy of the employed stimuli by revealing a general impairment of high- compared to low checkers, which confirmed the ecological validity of our stimuli. In Experiment 2 we observed the expected, more differentiated pattern: High checkers were not generally affected in their WM performance (i.e., no general capacity issue); instead they showed a particular impairment in the misleading distractor-probe condition. Also, high checkers’ confidence ratings were indicative of a general impairment in metacognitive functioning. We discuss how specific executive dysfunction and general metacognitive impairment may affect memory traces in the short- and in the long-term.

Strategic decision making in small businesses:implications for strategic flexibility and strategic adaptation

Strategic decision making (SDM) in a small business is an informal, highly personalised cognitive process which is emergent in nature. SDM determines the extent to which decision makers generate innovative decision-making options, and is therefore critical in order for small businesses to achieve strategic flexibility to enable strategic adaptation to turbulent environments. By examining SDM in small businesses, this research has the potential to address a major criticism of the extant literature in that it has been pre-occupied with measuring the formality of strategic planning and has neglected the informal, highly personalised and cognitive nature of strategic decision making in a small businesses.

Having a word with yourself:neural correlates of self-criticism and self-reassurance

Self-criticism is strongly correlated with a range of psychopathologies, such as depression, eating disorders and anxiety. In contrast, self-reassurance is inversely associated with such psychopathologies. Despite the importance of self-judgements and evaluations, little is known about the neurophysiology of these internal processes. The current study therefore used a novel fMRI task to investigate the neuronal correlates of self-criticism and self-reassurance. Participants were presented statements describing two types of scenario, with the instruction to either imagine being self-critical or self-reassuring in that situation. One scenario type focused on a personal setback, mistake or failure, which would elicit negative emotions, whilst the second was of a matched neutral event. Self-criticism was associated with activity in lateral prefrontal cortex (PFC) regions and dorsal anterior cingulate (dAC), therefore linking self-critical thinking to error processing and resolution, and also behavioural inhibition. Self-reassurance was associated with left temporal pole and insula activation, suggesting that efforts to be self-reassuring engage similar regions to expressing compassion and empathy towards others. Additionally, we found a dorsal/ventral PFC divide between an individual's tendency to be self-critical or self-reassuring. Using multiple regression analyses, dorsolateral PFC activity was positively correlated with high levels of self-criticism (assessed via self-report measure), suggesting greater error processing and behavioural inhibition in such individuals. Ventrolateral PFC activity was positively correlated with high self-reassurance. Our findings may have implications for the neural basis of a range of mood disorders that are characterised by a preoccupation with personal mistakes and failures, and a self-critical response to such events.