An investigation of management accounting control systems in the palm oil industry:a sociomaterial approach to practice change

The primary aim of this research is to understand what constitutes management accounting and control (MACs) practice and how these control processes are implicated in the day to day work practices and operations of the organisation. It also examines the changes that happen in MACs practices over time as multiple actors within organisational settings interact with each other. I adopt a distinctive practice theory approach (i.e. sociomateriality) and the concept of imbrication in this research to show that MACs practices emerge from the entanglement between human/social agency and material/technological agency within an organisation. Changes in the pattern of MACs practices happens in imbrication processes which are produced as the two agencies entangle. The theoretical approach employed in this research offers an interesting and valuable lens which seeks to reveal the depth of these interactions and uncover the way in which the social and material imbricate. The theoretical framework helps to reveal how these constructions impact on and produce modifications of MACs practices. The exploration of the control practices at different hierarchical levels (i.e. from the operational to middle management and senior level management) using the concept of imbrication process also maps the dynamic flow of controls from operational to top management and vice versa in the organisation. The empirical data which is the focus of this research has been gathered from a case study of an organisation involved in a large vertically integrated palm oil industry company in Malaysia specifically the refinery sector. The palm oil industry is a significant industry in Malaysia as it contributed an average of 4.5% of Malaysian Gross Domestic Product, over the period 1990 -2010. The Malaysian palm oil industry also has a significant presence in global food oil supply where it contributed 26% of the total oils and fats global trade in 2010. The case organisation is a significant contributor to the Malaysian palm oil industry. The research access has provided an interesting opportunity to explore the interactions between different groups of people and material/technology in a relatively heavy process food industry setting. My research examines how these interactions shape and are shaped by control practices in a dynamic cycle of imbrications over both short and medium time periods.

Personal privacy as a positive experience of shopping:an illustration through the case of online grocery shopping

Purpose - This paper aims to demonstrate the need for an improved understanding of the opportunities offered by privacy online. This is contextualized in the case of supermarket purchases of food in particular, often described as an intimate and personal choice. In the case of grocery shopping, the "intimacy" may be at the household level between members or/and between e-grocers' food offerings, and their other "non-food" related services Design/methodology/approach - This paper draws upon social practice theory research, retailing and consumer behaviour in order to develop a conceptual framework for understanding the value of positive privacy. The research uses 39 in-depth interviews of e-grocery shoppers in the area of Portsmouth (UK). Findings - This paper suggests a framework for embedded elements of positive privacy into retailing strategy as a driver for growth in the e-grocery sector. Three meta-themes requiring different approaches to privacy are uncovered. Positive privacy is dynamic and contextual at the consumer/household levels as well as for product/e-grocery brands. Research limitations/implications - This paper advocates the building of long-term sustainable relationship through sharing, offering, and exchange of information rather than pure technological chasing of data. Originality/value - A consumer centred bottom-up approach is employed demonstrating the value of two-way dialogues with consumers on sensitive issues. E-grocery is used as an illustration that involves regular re-purchase of a basket of staple goods over a long period of time where privacy becomes a latent long-term concern. © Emerald Group Publishing Limited.

Theorizing accounting and other [calculative] practices in private equity:Experimenting with Schatzki’s ‘site’ ontology

This thesis contributes to social studies of finance and accounting (Vollmer, Mennicken, & Preda, 2009) and the practice theory literatures (Feldman & Orlikowski, 2011) by experimenting (Baxter & Chua, 2008) with concepts developed by Theodore Schatzki and demonstrating their relevance and usefulness in theorizing and explaining accounting and other organizational phenomena. Influenced by Schatzki, I have undertaken a sociological investigation of the practices, arrangements, and nexuses forming (part of) the social ‘site’ of private equity (PE). I have examined and explained the organization of practices within the PE industry. More specifically, I have sought to throw light on the practice organizations animating various PE practices. I have problematized a particular aspect of Schatzki’s practice organization framework: ‘general understanding’, which has so far been poorly understood and taken for granted in the accounting literature. I have tried to further explore the concept to clarify important definitional issues surrounding its empirical application. In investigating the forms of accounting and control practices in PE firms and how they link with other practices forming part of the ‘site’, I have sought to explain how the ‘situated functionality’ of accounting is ‘prefigured’ by its ‘dispersed’ nature. In doing so, this thesis addresses the recent calls for research on accounting and control practices within financial services firms. This thesis contributes to the social studies of finance and accounting literature also by opening the blackbox of investment [e]valuation practices prevalent in the PE industry. I theorize the due diligence of PE funds as a complex of linked calculative practices and bring to fore the important aspects of ‘practical intelligibility’ of the investment professionals undertaking investment evaluation. I also identify and differentiate the ‘causal’ and ‘prefigurational’ relations between investment evaluation practices and the material entities ‘constituting’ those practices. Moreover, I demonstrate the role of practice memory in those practices. Finally, the thesis also contributes to the practice theory literature by identifying and attempting to clarify and/or improve the poorly defined and/or underdeveloped concepts of Schatzki’s ‘site’ ontology framework.

Household pre-purchase practices and online grocery shopping

This paper explores household pre-purchase practices and their mediation by information and communications technologies (ICTs), specifically online grocery shopping. Drawing on practice theory, the impacts of ICTs on household grocery shopping behavior are conceptualized, and the concept of "front-loading" is introduced. Emerging themes generated from 31 semi-structured interviews conducted via Skype with Turkish consumers focusing on their experiences of online grocery practices are presented. To this end, the contribution of this paper is twofold. First, an understanding of the domestication of online grocery shopping and its affect on the dynamics of household decision making, information sharing, and responsibilities of tasks before the actual act of online shopping is developed. Second, how such pre-purchase practices undertaken by consumers act as a catalyst of change at the industry level is appraised.

Bernstein's theory of pedagogic discourse: linguistics, educational policy and practice in the UK English/literacy classroom

In “The English Patient: English Grammar and teaching in the Twentieth Century”, Hudson and Walmsley (2005) contens that the decline of grammar in schools was linked to a similar decline in English universities, where no serious research or teaching on English grammar took place. This article argues that such a decline was due not only to a lack of research, but also because it suited educational policies of the time. It applies Bernstein’s theory of pedagogic discourse (1990 & 1996) to the case study of the debate surrounding the introduction of a national curriculum in English in England in the late 1980s and the National Literacy Strategy in the 1990s, to demonstrate the links between academic theory and educational policy.

Advanced mean field methods:theory and practice

A major problem in modern probabilistic modeling is the huge computational complexity involved in typical calculations with multivariate probability distributions when the number of random variables is large. Because exact computations are infeasible in such cases and Monte Carlo sampling techniques may reach their limits, there is a need for methods that allow for efficient approximate computations. One of the simplest approximations is based on the mean field method, which has a long history in statistical physics. The method is widely used, particularly in the growing field of graphical models. Researchers from disciplines such as statistical physics, computer science, and mathematical statistics are studying ways to improve this and related methods and are exploring novel application areas. Leading approaches include the variational approach, which goes beyond factorizable distributions to achieve systematic improvements; the TAP (Thouless-Anderson-Palmer) approach, which incorporates correlations by including effective reaction terms in the mean field theory; and the more general methods of graphical models. Bringing together ideas and techniques from these diverse disciplines, this book covers the theoretical foundations of advanced mean field methods, explores the relation between the different approaches, examines the quality of the approximation obtained, and demonstrates their application to various areas of probabilistic modeling.

Doing business research:a guide to theory and practice

For anyone involved in developing a research project, this textbook provides an integrated, accessible and humorous account that explains why research methods are the way they are and how they do what they do. Unrivalled in its nature Doing Business Research addresses the research project as a whole and provides: - essential detail of philosophical and theoretical matters that are crucial to conceptualising the nature of methodology - a pragmatic guide to why things are important and how they are important - a huge range of things to consider that the reader can use to develop their research project further - a resource book, providing extensive suggested reading to help the researcher do their research.

Higher education reform in Kyrgyzstan: the politics of neoliberal agendas in theory and practice

There would seem to be no greater field for observing the effects of neo-liberal reforms in higher education than the former Soviet university, where attempts to legitimize neo-liberal philosophy over Soviet ideology plays out in everyday practices of educational reform. However, ethnographic research about higher education in post-Soviet Central Asia suggests that its “liberalization” is both an ideological myth and a complicated reality. This chapter focuses on how and why neo-liberal agendas have “travelled” to the Central Asian republic of Kyrgyzstan, what happens when educators encounter and resist them, and why these spaces of resistance are important starting points for the development of alternative visions of educational possibility in this recently “Third-worlded” society.

The theory-practice divide:thoughts from the Editors and Senior Advisory Board of EJM

Purpose – The purpose of this editorial is to bring together thoughts and opinions from the Editors and Senior Advisory Board of EJM regarding the nature of the long-debated “theory-practice divide” in marketing scholarship. Design/methodology/approach – The authors synthesise diverse opinions from senior academics in order both to inspire further debate in marketing scholarship, and to draw some important conclusions for marketing academia as a whole. Findings – The authors propose that, for marketing scholarship to mature and progress, room must be found for those who wish to focus both on practical and on pure marketing scholarship. Career advancement from both routes is vital. Research limitations/implications – The topic of the theory-practice gap is complex. Many diverse opinions are cited and, due to space constraints, the coverage of many issues is necessarily brief. Practical implications – Scholars should find the thoughts contained in the paper of significant interest. Originality/value – The paper appears to be the first to bring together such a set of diverse opinions on the subject, and to try to draw some overall pragmatic conclusions, while still recognising the multiplicity of valid thought in the area.

British lesbian, gay and bisexual psychologies:theory, research and practice

Gain insight into crucial British mental health approaches for LGB individuals. There is very little collaborative literature between LGB-affirmative psychologists and psychotherapists in the United States and the United Kingdom. British Lesbian, Gay, and Bisexual Psychologies: Theory, Research, and Practice may well be a crucial beginning step in building dialogue between these two countries on important LGB psychotherapy developments. Leading authorities comprehensively examine the latest studies and effective therapies for LGB individuals in the United Kingdom. Practitioners will discover an extensive survey of the most current developments to supplement their own work, while educators and students will find diverse expert perspectives on which to consider and broaden their own viewpoints. This unique book offers an informative introduction to British psychosocial perspectives on theory, research, and practice. British Lesbian, Gay, and Bisexual Psychologies provides a critical exploration of the recent history of LGB psychology and psychotherapy in the United Kingdom, focusing on key publications and outlining the current terrain. Other chapters are organized into two thematic sections. The first section explores theoretical frameworks in United Kingdom therapeutic practice, while the second section examines sexual minority identities and their needs for support and community. Topics in British Lesbian, Gay, and Bisexual Psychologies include: - similarities and differences between LGBT psychology and psychotherapy in the United States and United Kingdom - gay affirmative therapy (GAT) as a positive framework - existential-phenomenological approach to psychotherapy - core issues in the anxiety about whether or not to “come out” - object relations theory - exploring homo-negativity in the therapeutic process - aspects of psychotherapy that lesbians and gay men find helpful - research into how the mainstreaming of lesbian and gay culture has affected the lives of LGB individuals - study into LGB youth issues - difficulties of gay men with learning disabilities—with suggestions on how to offer the best psychological service - a study on gay athletes’ experiences of coming out in a heterosexist world British Lesbian, Gay, and Bisexual Psychologies takes a needed step toward sharing valuable psychosocial perspectives between countries. This useful, enlightening text is perfect for educators, students, psychologists, psychotherapists, and counselors working in the field of sexuality.

A linguistic and semantic approach to the theory and practice of literary translation

This work explores the relevance of semantic and linguistic description to translation, theory and practice. It is aimed towards a practical model of approach to texts to translate. As literary texts [poetry mainly] are the focus of attention, so are stylistic matters. Note, however, that 'style', and, to some extent, the conclusions of the work, are not limited to so-called literary texts. The study of semantic description reveals that most translation problems do not stem from the cognitive (langue-related), but rather from the contextual (parole-related) aspects of meaning. Thus, any linguistic model that fails to account for the latter is bound to fall short. T.G.G. does, whereas Systemics, concerned with both the 'Iangue' and 'parole' (stylistic and sociolinguistic mainly) aspects of meaning, provides a useful framework of approach to texts to translate. Two essential semantic principles for translation are: that meaning is the property of a language (Firth); and the 'relativity of meaning assignments' (Tymoczko). Both imply that meaning can only be assessed, correctly, in the relevant socio-cultural background. Translation is seen as a restricted creation, and the translator's encroach as a three-dimensional critical one. To encompass the most technical to the most literary text, and account for variations in emphasis in any text, translation theory must be based on typology of function Halliday's ideational, interpersonal and textual, or, Buhler's symbol, signal, symptom, Functions3. Function Coverall and specific] will dictate aims and method, and also provide the critic with criteria to assess translation Faithfulness. Translation can never be reduced to purely objective methods, however. Intuitive procedures intervene, in textual interpretation and analysis, in the choice of equivalents, and in the reception of a translation. Ultimately, translation, theory and practice, may perhaps constitute the touchstone as regards the validity of linguistic and semantic theories.