Accounting information systems as knowledge objects:some effects of objectualization

This paper will outline a research methodology informed by theorists who have contributed to actor network theory (ANT). Research informed from such a perspective recognizes the constitutive role of accounting systems in the achievement of broader social goals. Latour, Knoor Cetina and others argue that the bringing in of non-human actants, through the growth of technology and science, has added immeasurably to the complexity of modern society. The paper ‘sees’ accounting and accounting systems as being constituted by technological ‘black boxes’ and seeks to discuss two questions. One concerns the processes which surround the establishment of ‘facts’, i.e. how ‘black boxes’ are created or accepted (even if temporarily) within society. The second concerns the role of existing ‘black boxes’ within society and organizations. Accounting systems not only promote a particular view of the activities of an organization or a subunit, but in their very implementation and operation ‘mobilize’ other organizational members in a particular direction. The implications of such an interpretation are explored in this paper. Firstly through a discussion of some of the theoretic constructs that have been proposed to frame ANT research. Secondly an attempt is made to relate some of these ideas to aspects of the empirics in a qualitative case study. The case site is in the health sector and involves the implementation of a casemix accounting system. Evidence from the case research is used to exemplify aspects of the theoretical constructs.

Perceptions of journal quality and research paradigm:results of a web-based survey of British accounting academics

This paper reports the results of a web-based perception study of the ranking of peer reviewed accounting journals by UK academics. The design of the survey instrument allows an interactive selection of journals to be scored. The webbased format is unique in that it also includes a step in which respondents classify the journals according to methodological perspective (paradigm). This is depicted graphically in the paper in a bubble diagram that shows the "positioning" of journals according to perceptions of both paradigm and quality.

Constructing an 'efficient frontier' of accounting journal quality

This paper reports the construction of an 'efficient frontier' of the perceived quality attributes of academic accounting journals. The analysis is based on perception data from two web-based surveys of Australasian and British academics. The research reported here contributes to the existing literature by augmenting the commonly supported single dimension of quality with an additional measure indicating the variation of perceptions of journal quality. The result of combining these factors is depicted diagrammatically in a manner that reflects the risk and return trade-off as conceptualised in the capital market model of an efficient frontier of investment opportunities. This conceptualisation of a 'market' for accounting research provides a context in which to highlight the complex issues facing academics in their roles as editors, researchers and authors. The analysis indicates that the perceptions of the so-called 'elite' US accounting journals have become unsettled particularly in Australasia, showing high levels of variability in perceived quality, while other traditionally highly ranked journals (ABR, AOS, CAR) have a more 'efficient' combination of high-quality ranking and lower dispersion of perceptions. The implications of these results for accounting academics in the context of what is often seen as a market for accounting research are discussed. © 2006 Elsevier Ltd. All rights reserved.

Inscribing the organization:representations in dispute between accounting and production

This paper assumes that a primary function of management accounting is the representation of "accounting facts" for purposes such as organizational control. Accountants are able to offer conventional techniques of control, such as standard costing, as a consequence of their ability to deploy accounting representations within managerial and economic models of organizational processes. Accounting competes, at times, with other 'professional' groups, such as production planning or quality management people, in this role of representing the organization to management. The paper develops its arguments around a case illustration of cost accounting set in a low technology manufacturing environment. The research relates to a case organization in which accountants are attempting to establish the reliability of accounting inscriptions of a simple manufacturing process. The case research focuses on the documents, the inscriptions that vie for managements' attention. It is these sometimes messy and inaccurate representations which enable control of complex and heterogeneous activities at a distance. At the end of our site visits we observe quality management systems in the ascendancy over the accountants' standard costing systems. © 2006 Elsevier Ltd. All rights reserved.

Exploring diversity in accounting through Faculty journal perceptions

The accounting research community has frequently been described as being both diverse and focused on local issues. At the same time, increasing pressure is being placed on researchers to publish in internationally highly regarded journals. Since faculty evaluations depend on journal rankings, such rankings need to take into account the diversity of the research community. Therefore, this study examines how contextual factors such as a researcher's location and research orientation may influence journal quality perceptions and readership patterns based on an international sample of 1,230 accounting academics. The perceived quality of journals is measured across a number of dimensions, including journal familiarity, average rank position, percent of respondents who classify a journal as top tier, and readership. The results support that a significant variation in journal quality perceptions exists based on a researcher's geographic origin, research orientation, and affiliation with a journal.

Financial accounting:a practical introduction

Discussing the theory and the application of accounting methods in isolation does not enable the learner to fully understand the material and the key techniques, and get the practice required. This text is an effort to “put a face” on this problem. Learning financial accounting is like learning a different language and as such, lots of practice is required. Financial accounting is not particularly a popular subject among first year students. Students usually find the first year introductory financial accounting module quite challenging and demanding. Many lecturers are consistently asked to provide more questions and exercises. Attempting a large number of accounting questions provides students with the necessary self-assurance and familiarity required to deal with more difficult aspects of financial accounting.

Control, accounting and value-for-money implications of utility regulation:a literature review

This paper reviews and evaluates the literature concerning the privatisation and regulation of the utility industries in the UK. The economic theories behind and political reasons for the programme are considered to give the reader an appreciation of the environment from which these organisations were born and the implications for their continued existence. Once this has been established the paper then considers the role that accounting has played and will continue to play in these industries. This includes consideration of the technical questions which these new organisations are asking and also the role that accounting has in the organisational structure and culture. It draws as a conclusion that these recently privatised industries provide a unique and rich source for further accounting research.

Thermal performance testing of heat exchangers with reference to future automation

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The automation of resonant thermometer probe measurements

An ultrasonic thermometer has been developed for high temperature measurement over a wide temperature range. It is particularly suitable for use in measuring nuclear fuel rod centerline temperatures in advanced liquid metal and high flux nuclear reactors. The thermometer which was designed to determine fuel temperature up to the fuel melting point, utilizes the temperature dependence of the ultrasonic propagation velocity (related to the elastic modulus} in a thin rod sensor as the temperature transducing mechanism. A pulse excitation technique has been used, where the mechanical resonator at the remote end of the acoustic·line is madto vibrate. Its natural frequency is proportional to the ultrasonic velocity in the material. This is measured by the electronic instrumentation and enables a frequency­ temperature or period-temperature calibration to be obtained. A completely digital automatic instrument has been designed, constructed and tested to track the resonance frequency of the temperature sensors. It operates smoothly over a frequency range of about 30%, more than the maximum working range of most probe materials. The control uses the basic property of a resonator that the stored energy decays exponentially at the natural frequency of the resonator.The operation of the electronic system is based on a digital multichannel transmitter that is capable of operating with a predefined number of cycles in the burst. this overcomes a basic defect in the previous deslgn where the analogue time-delayed circuits failed to hold synchronization and hence automatic control could be lost. Development of a particular type of temperature probe, that is small enough to fit into a standard 2 mm reactor tube has made the ultrasonic thermometer a practicable device for measuring fuel temperature. The bulkiness of previous probes has been overcome, the new design consists of a tuning fork, integral with a 1mm line, while maintaining a frequency of no more than 100 kHz. A magnetostrictive rod, acoustically matched to the probe is used to launch and receive the acoustic oscillations. This requires a magnetic bias and the previously used bulky magnets have been replaced by a direct current coil. The probe is supported by terminating the launcher with a short heavy isolating rod which can be secured to the reactor structure. This support, the bias and launching coil and the launcher are made up into a single compact unit. On the material side an extensive study of a wide range of refractory materials identified molybdenum, iridium, rhenium and tungsten as satisfactory for a number of applications but mostly exhibiting to some degree a calibration drift with thermal cycling. When attention was directed to ceramic materials, Sapphire (single crystal alumina) was found to have numerous advantages, particularly in respect of stability of calibration which remained with ±2°C after many cycles to 1800oC. Tungsten and thoriated tungsten (W - 2% Tho2) were also found to be quite satisfactory to 1600oC, the specification for a Euratom application.