Management accounting and supply chains: actions, concerns, and networks

What does this thesis do? This thesis uses Actor-Network Theory (ANT) to examine how a UK retailer’s organization and strategy, and, in turn, its form of management accounting was shaped by its supply chain. The thesis does this by reporting on four related themes in the form of four inter-connected essays. The first essay undertakes a state-of-the-art review of the literature. It examines how accounting issues within supply chains permeate ‘matters of concern’. In accordance with this idea of ANT, the essay illustrates how issues emerged, controversies developed, and matters evolved through an actor-network of accounting researchers within the supply chain domain. This leads on to the second essay, which exemplifies the nature of the UK’s retailing industry within which the supply chain case organization emerged and developed. The purposes of the essay are twofold: to introduce the contextual ramifications of the case organization; and to illustrate the emergence of a new market logic, which led to the creation of a global supply chain and a new form of management accounting therein. The third essay reports on a qualitative case study. It analyses the dualistic relation between ostensive and performative aspects of supply chain strategy, reveals how accounting numbers act as an obligatory passage point within this dualism, and makes a contribution to the ANT debate around the issue of whether and how a dualism between ostensive and performative aspects exists. The final essay reports on another case analysis of institutionalizing a heterarchical form of management accounting: a distributed form of intelligence that penetrates through lateral accountable relations. The analysis reveals a new form of management accounting characterised by ambiguity; it emphasizes the possibilities of compromises and negotiations, and it thus contributes to knowledge by combining an aspect of ANT with heterarchical tendencies in the world of contemporary organizations. Finally, the thesis concludes that it is the supply chain that organises today’s neoliberal capitalism; and it is management accounting that unites both human and non-human actors within such supply chains, despite that form of management accounting being ambiguous. The thesis comprises the introduction, these four essays, and the conclusion.

Legal consideration on Convention for the Prevention of Dumping of Wastes and Other Matter (at sea) and assessment of its implementation in Iran (The London [dumping] Convention)

Making use of sea, as a place for dumping of wastes and other materials from human activities wasn’t forbidden before creation of the convention on the prevention of marine pollution by dumping of wastes and other matters (London Convention). Therefore, industrial countries, without any specific consideration, were dumping their wastes into the world’s seas. Many years and before the beginning of rapid development of industry, the great self- purification of seas were preventing some of discharging problems. But gradually, the increase of industrial development activities, exceeded the production of wastes and other matters, and this led to the misuse of world’s seas and oceans as a dump site. One of the most important consequences of 1972 Stockholm World Conference was to focusing world attention on threats have jeopardized marine environment balance. World countries` leaders committed in Stockholm to begin protecting the environment. Finally, this movement at marine environment section led to the creation of London Convention in the same year. London Convention was concluded for cooperating between countries at December 29, 1972 to promote effective control of all marine environment polluting resources and to prevent marine pollution by dumping wastes and other matters. Then it was opened for signature to other countries. At last, after 15 states signature, this convention was entered in to force at August 30.1975. Ratification and execution of London Convention resulted in coordinated performance of countries in marine waste management. Common actions with supports and cooperation of different international, regional, governmental and non-governmental organizations and agencies prevent marine pollution by dumping of wastes and other matters. Due to the importance of wastes in our marine and coastal areas, investigation of the performance of London Convention can identify the lack of regulations and lack of regulation supports about marine pollution prevention by dumping of wastes and other matters in Iran. Considering this issue, proper protection of seas will be achieved. London Convention has been studied here to achieve intended purposes. In first chapter, generalities about marine environment, including the importance and necessity of marine environment protection, with the focus on some internal and international resources of environmental law accompanying with marine pollution and its recourses, and finally, due to the study theme, dumping of wastes and other matters at seas with its impacts have been investigated .In the section of international measures, a brief history of marine pollution and marine environment international law with international law framework, exclusively for controlling of wastes and other material discharge at seas and oceans has been reviewed. In second chapter, obligations, amendments, and annexes of London Convention have been investigated and classified. The obligations have been categorized in to legal obligations and technical and organizational obligations. In former section, subject ,purpose, territory, exceptions, rights and duties of parties, convention amendments,… and in latter, special requirements for wastes assessment, determination of pollutants` permissible limit, site selection and type of discharge selection, design principles for marine environment quality monitoring program, and discharge license issuance mechanism have been studied. In third chapter, due to the examination of convention performance in Iran, the internal law system for marine environment conservation and its pollution has been mentioned in detail. Considering this, two issues have been compared .firstly, convention obligations with regional treaties that Iran as a party to them and secondly, Iranian internal law there of .Finally, common and different aspects of these issues have been determined. At last, recommendations and strategies for convention enforcement and conformity of its obligations with internal regulations have been presented. Furthermore, translation of convention English text has been reviewed and its protocol has been translated.

Geometrical Methods in Multivariate Risk Management: Algorithms and Applications

This thesis builds a framework for evaluating downside risk from multivariate data via a special class of risk measures (RM). The peculiarity of the analysis lies in getting rid of strong data distributional assumptions and in orientation towards the most critical data in risk management: those with asymmetries and heavy tails. At the same time, under typical assumptions, such as the ellipticity of the data probability distribution, the conformity with classical methods is shown. The constructed class of RM is a multivariate generalization of the coherent distortion RM, which possess valuable properties for a risk manager. The design of the framework is twofold. The first part contains new computational geometry methods for the high-dimensional data. The developed algorithms demonstrate computability of geometrical concepts used for constructing the RM. These concepts bring visuality and simplify interpretation of the RM. The second part develops models for applying the framework to actual problems. The spectrum of applications varies from robust portfolio selection up to broader spheres, such as stochastic conic optimization with risk constraints or supervised machine learning.

Tourism and arctic observation systems : Exploring the relationships

The Arctic is affected by global environmental change and also by diverse interests from many economic sectors and industries. Over the last decade, various actors have attempted to explore the options for setting up integrated and comprehensive trans-boundary systems for monitoring and observing these impacts. These Arctic Observation Systems (AOS) contribute to the planning, implementation, monitoring and evaluation of environmental change and responsible social and economic development in the Arctic. The aim of this article is to identify the two-way relationship between AOS and tourism. On the one hand, tourism activities account for diverse changes across a broad spectrum of impact fields. On the other hand, due to its multiple and diverse agents and far-reaching activities, tourism is also well-positioned to collect observational data and participate as an actor in monitoring activities. To accomplish our goals, we provide an inventory of tourism-embedded issues and concerns of interest to AOS from a range of destinations in the circumpolar Arctic region, including Alaska, Arctic Canada, Iceland, Svalbard, the mainland European Arctic and Russia. The article also draws comparisons with the situation in Antarctica. On the basis of a collective analysis provided by members of the International Polar Tourism Research Network from across the polar regions, we conclude that the potential role for tourism in the development and implementation of AOS is significant and has been overlooked.

Creativity, design and entrepreneurship : management education and development for innovation

Creativity, design and entrepreneurship, have been recognized as important contributors to a firm’s innovation and to the nation’s economic growth. Creativity and design play important roles in the fuzzy front end of a firm’s innovation process and also in corporate venturing processes, but the relationship between creativity, design and entrepreneurship to a large extent has not explicitly been examined. This exploratory conceptual paper briefly reviews the separate bodies of research on creativity, design and entrepreneurship, identifying similarities and differences in constructs and applications and identifying implications for business and for management education.

High impact training : achieving synergies between program management education and workplace practice

This paper addresses the challenges of transfer of training back to the workplace for programme and project managers who are being groomed for the leadership of large and complex projects. The paper draws on the experience of the development and delivery of Queensland University of Technology (QUT) education programs: an Executive Masters of Complex Project Management and a series of Continuing Professional Development (CPD) events for an Australian government agency, Defence Materiel Organisation (DMO). Drawing on notions of ‘far transfer’ (Laker 1990; Noe, 1986) and ‘transfer climate’ (Kozlowski & Salas, 1993; Yamnill & McLean, 2001), the paper describes the steps undertaken to achieve a design that ensures that programme and project leadership skills developed through these corporate education programs become successfully embedded back in the organisation. Further, the paper reports on a small qualitative study where the programme success was evaluated by the organisational sponsor, senior leaders and program participants. Nine interviews were conducted and analysed to identify the success of far transfer and transfer climate four months after the return of program participants from cohort 1 2008 to the workplace.

Using virtual reality modelling in cultural management, archiving and research

This paper outlines how the Ortelia project’s 3D virtual reality models have the capacity to assist our understanding of sites of cultural heritage. The VR investigation of such spaces can be a valuable tool in 'real world' empirical research in theatre and spatiality. Through a demonstration of two of Ortelia's VR models (an art gallery and a theatre), we suggest how we might consider interpreting cultural space and sites as contributing significantly to cultural capital. We also introduce the potential for human interaction in such venues through motion-capture to discuss the potential for assessing how humans interact in such contexts.

Book review : "Community engagement in contemporary legal education : Pro Bono, Clinical legal education and services learning"

The result of a forum on community engagement held in November 2008 at Bond University, Community Engagement in Contemporary Legal Education is a compilation of papers presented at the forum by academics and professionals throughout Australia. Although found initially to be a topic of legal interest, it was not until the reviewer came across the Council of Australian Law Deans (CALD) “Standards for Australian Law Schools” (adopted 17 November 20093) then the full importance and potential of this book was revealed. Clause 2.2.4 of the CALD Standards recognises the importance of “experiential learning opportunities” for law students and cites examples such as clinical programs, internships, practical experience and pro-bono work. Clause 2.3.3 acknowledges the need to develop professional ethics and again cites pro-bono obligations as an example. Clause 9.6.2 encourages interaction of law schools with the profession and the community and again, pro-bono community service is identified as one method of doing so. Yet nowhere in the document are there any uniform standards or binding obligations that law schools must commit to. In the current climate where the importance of practical experience is continually emphasised and student numbers exceed the number of available paid legal positions, there should be more focus on the details of how these commitments should be converted to be included in a law school’s curriculum.

Introduction and Epilogue to Special Issue: Re-conceiving the artful in management development and education

The editorial focus of this issue is on artful, aesthetic and artistic endeavours in management. Being artful is not about arts-based quick fixes. In the context of this Special Issue, to be artful is to transform self through profound learning experiences that expand human consciousness, often facilitated by artistic processes. In management education and development this suggests a shift from instrumental management towards a paradigm of artful creation. Why the arts and artfulness? And why now? In what ways can the arts inform, inspire and leverage management development and education?

Creative, culture tourism and place-making : Istanbul and London film industries

During the last decade many cities have sought to promote creativity by encouraging creative industries as drivers for economic and spatial growth. Among the creative industries, film industry play an important role in establishing high level of success in economic and spatial development of cities by fostering endogenous creativeness, attracting exogenous talent, and contributing to the formation of places that creative cities require. The paper aims to scrutinize the role of creative industries in general and the film industry in particular for place making, spatial development, tourism, and the formation of creative cities, their clustering and locational decisions. This paper investigates the positive effects of the film industry on tourism such as incubating creativity potential, increasing place recognition through locations of movies filmed and film festivals hosted, attracting visitors and establishing interaction among visitors, places and their cultures. This paper reveals the preliminary findings of two case studies from Beyoglu, Istanbul and Soho, London, examines the relation between creativity, tourism, culture and the film industry, and discusses their effects on place-making and tourism.

Export decisions within Taiwanese electrical and electronic SMEs : the role of management characteristics and attitudes

In this globalized environment, Taiwanese firms have been very successful in achieving growth via international market expansion. In particular, the Taiwanese electronics industry has shown a dynamism lacking in comparable industries around the world. However, in recent years there has been a move by many of the larger Taiwanese manufacturing firms to outsource their manufacturing to low-cost producers such as China in order to remain competitive. Conversely, most Taiwanese small- to medium-sized enterprises (SMEs) have retained their production facilities in Taiwan. These SMEs seek to expand their sales beyond the domestic market by employing an export strategy, making a significant socioeconomic contribution to the domestic and regional economies. This paper highlights the key dimensions such as enhancing factors (benefits/advantages), inhibiting factors (barriers/costs), and managerial factors (characteristics/commitment) that play an important role in the internationalization of SMEs located within the Taiwanese electronics industry. A logistic regression model is used to predict the probability of a firm being an exporter.

Preface : rethinking sustainable development : urban management, engineering, and design

In an atmosphere where civilization is progressing and becoming more aware of the consequences of careless development decisions, rethinking sustainable development - particularly sustainable urban and infrastructure development - has become an inevitable necessity. ------ ----- Rethinking Sustainable Development: Urban Management, Engineering, and Design considers the role of urban, regional and infrastructure planning in achieving sustainable urban and infrastructure development, providing insights into overcoming the consequences of unsustainable development. This companion volume to Sustainable Urban and Regional Infrastructure: Technology, Planning and Management, overviews all aspects of sustainable urban and infrastructure development.