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.

Consolidation. An account of parties in the United States, from the convention of 1787, to the present period

This document is an account of a convention of South Carolina state representatives following the drafting of the Declaration of Independence. There were three parties involved in the convention and the account is based on the notes of Mr. Luther Martin who attended as well Mr. Justice Yates’ account. The first party wished to abolish all state governments and have one uniform monarchical government for the continent that would be restricted and limited. The second party did not wish to abolish state governments to give their own state some importance. The third party was advocating for a federal government in conjunction with state government. This document is an account of the convention.

Evaluating the potential for urban consolidation centres

This paper focuses upon the potential for Urban Consolidation Centres (UCCs) to alleviate local environmental and traffic problems within urban areas. An international literature review was undertaken, interviews were held with a range of relevant parties, and an evaluation framework was developed. In previous work a narrow focus has typically been adopted and no examples of thorough scheme evaluation were found. A particular concern discussed in the paper is the identification and subsequent allocation of the costs and benefits of implementing and operating a UCC. Lessons learned from existing and attempted UCCs are then presented, and a number of themes and location types that point to successful implementation are identified. The likelihood of a UCC being successful depends considerably upon the legal and planning frameworks in the locality or country involved.

Evaluating the use of an urban consolidation centre and electric vehicles in central London

The paper focuses on the role that can be played by urban consolidation centres (UCCs) in reducing freight traffic and its environmental impacts in towns and cities. It is based on the before and after evaluation of a trial led by a major stationery and office supplies company in which urban freight deliveries in central London made from a depot in the suburbs using diesel vehicles were replaced with the use of an urban micro-consolidation centre located in the delivery area together with the use of electrically-assisted cargo tricycles and electric vans. The results show that the total distance travelled and the CO2eq emissions per parcel delivered fell by 20% and 54% respectively as a result of this delivery system. However, the evaluation has also indicated that the distance travelled per parcel rose substantially in the City of London delivery area as a result of the electric vehicles having far smaller load limits in both weight and volume compared with diesel vans. But, at the same time, the trial system was able to virtually eliminate CO2eq emissions per parcel delivered in the City of London. The trial proved successful from the company's perspective in transport, environmental and financial terms. The company therefore decided to continue the operation beyond the end of the trial with it being officially launched during 2010.