Ai Weiwei: La recepción de su producción artística

Actualmente Ai Weiwei es el creador con mayor proyección dentro y fuera de China, destacando especialmente por su prolífica, heterogénea, comprometida y polémica producción artística. Sus propuestas suscitan un gran interés y obtienen una destacada repercusión tanto en China como en un escenario internacional. Precisamente, es uno de los artistas contemporáneos chinos que ha logrado una mayor presencia en los medios de comunicación y en los espacios expositivos españoles, siendo un ejemplo de ello la organización de la primera exposición museística de su obra en el Centro Andaluz de Arte Contemporáneo (2013) y el estreno de la película documental sobre su vida y su obra Never Sorry (2013), dirigida por Alison Klayman. Ai Weiwei es un autor mediático y su visibilidad deviene una plataforma desde donde articular proyectos artísticos que enfocan determinadas problemáticas sociales. A la vez, la crítica política de Ai Weiwei resulta especialmente atractiva en un contexto euroamericano que subraya su papel de disidente y agitador. Dentro de tales parámetros se ahondará en la recepción de la producción artística de Ai Weiwei en el marco internacional y en el contexto español, analizando la aproximación que la prensa esboza sobre dicho autor.

Accounting and business students' approaches to learning: A longitudinal study

This study reports the results of an investigation into the learning approaches of undergraduate accounting and business students from three universities in Ireland who were exposed to a learning environment, namely the case study method, which aimed to encourage a deep approach to learning. In order to assess the effectiveness of the intervention, the ASSIST research instrument was used to investigate changes in students’ approaches to learning over time. Consistent with previous research, this study considers whether gender is related to students’ approaches to learning over time and if there are differences between students majoring in accounting or business in their approaches to learning. The results of the study indicate that the case study intervention was successful in some respects. However, contrary to expectations, an overall statistically significant increase in students’ surface approach to learning was found. Additionally, it is reported that changes in students’ approaches to learning over time are not associated with gender or degree program. The results of this study offer insights to accounting educators developing educational interventions to encourage deep approaches to learning.

Information Disclosure, Market Discipline and the Management of Bank Capital: Evidence from the Chinese Financial Sector

Is there evidence that market forces effectively discipline risk management behaviour within Chinese financial institutions? This study analyses information from a comprehensive sample of Chinese banks over the 1998-2008 period. Market discipline is captured through the impact of four sets of factors namely, market concentration, interbank deposits, information disclosure, and ownership structure. We find some evidence of a market disciplining effect in that: (i) higher (lower) levels of market concentration lead banks to operate with a lower (higher) capital buffer; (ii) joint-equity banks that disclose more information to the public maintain larger capital ratios; (iii) full state ownership reduces the sensitivity of changes in a bank's capital buffer to its level of risk;(iv) banks that release more transparent financial information hold more capital against their non-performing loans. © 2010 Springer Science+Business Media, LLC.

Accruals accounting in the public sector: A road not always taken

The move from cash to accruals accounting by many governments is viewed as an aspect of an ongoing New Public Management agenda designed to achieve a more business-like and performance-focused public sector. Proponents argue that accruals accounting provides more appropriate information for decision makers and ultimately leads to a more efficient and effective public sector. The transition from cash to accruals accounting for UK central government departments was announced in the early 1990s and was embedded within approximately ten years. At that time there were clear indications that analogous changes, following a similar timeline, would occur in the Republic of Ireland (RoI). In reality, the changes were significantly less extensive. Utilising document analysis and interviews with key actors, this paper considers why a functioning accruals system was established in the UK whereas in the RoI the change to accruals accounting was a ‘road not taken’.

Evaluation of a new peat-based sorbent for metals capture

A new peat-based sorbent was evaluated for the capture of heavy metals from waste streams. The media is a pelletted blend of organic humic material targeted for the capture of soluble metals from industrial waste streams and stormwater. The metals chosen for the media evaluation were Cd, Cu, Ni, and Zn due to their occurrence and abundance in waste streams and runoff. Sorption tests included an evaluation of the rate and extent of metals capture by the media, single versus multicomponent metals uptake, pH, anion influence, leaching effects and the effect of media moisture content on uptake rate and capacity. Isotherms of the sorption results showed that the presence of multiple metals increased the total sorption capacity of the media compared to the single component metal capacity; a result of site selectivity within the media. However the capacity for an individual metal in a multicomponent metal matrix was reduced compared to its single component capacity, due to competition for sites. Evidence of ion exchange behavior was observed but did not account for all metals capture. The media also provided a buffering action to counter the pH drop typically associated with metals capture.

Reconceptualising employee silence: problems and prognosis

A growing literature has emerged on employee silence, located within the field of organisational behaviour. Scholars have investigated when and how employees articulate voice and when and how they will opt for silence. While offering many insights, this analysis is inherently one-sided in its interpretation of silence as a product of employee motivations. An alternative reading of silence is offered which focuses on the role of management. Using the non-union employee representation literature for illustrative purposes, the significance of management in structuring employee silence is considered. Highlighted are the ways in which management, through agenda-setting and institutional structures, can perpetuate silence over a range of issues, thereby organising employees out of the voice process. These considerations are redeployed to offer a dialectical interpretation of employee silence in a conceptual framework to assist further research and analysis.

Accounting change: Explaining the outcomes, interpreting the process

Purpose: The issue of accounting change, why and how accounting evolves through time and within specific organisational settings, has been addressed by an important body of literature. This paper aims to explain why, in processes of accounting change, organisations confronting similar environmental pressures show different outcomes of change.

Design/methodology/approach: Drawing on archetype theory, the paper analyses the case of two Italian local governments. Comparative case studies were carried out, reconstructing a period of 15 years.

Findings: Although confronted with similar environmental pressures, the two cases show two different patterns of accounting change, where only one case is able to finally reach radical change. Accounting change can be prompted by external stimuli, but, once the change is prompted, the outcomes of the change are explained by the dynamics of intra-organisational conditions.

Originality/value: The study contributes to accounting change literature by adopting an approach (i.e. archetype theory) that overcomes some of the limitations of previous studies in explaining variations in organisational change. Through this, the authors are able to explain different outcomes and paces of accounting change and point out the intra-organisational factors also affecting them in the presence of similar environmental pressures. A specification of the theoretical framework in a particular setting is also provided.

Discharging not-for-profit accountability: UK charities and public discourse

Purpose: This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public discourse.
Design/methodology/approach: Based on the ethical model of stakeholder theory, the paper develops a framework for classifying not-for-profit (NFP) accountability and analyzes the content of the annual reports and annual reviews of a sample of large UK charities using this framework.
Findings: The results suggest that contrary to the ethical model of stakeholder theory, the sample charities’ accountability practices are motivated by a desire to legitimize their activities and present their organizations’ activities in a positive light. These results contradict the raison d’eˆ tre of NFP organizations (NFPOs) and the values that they espouse. Research limitations/implications: Understanding the nature of accountability reporting in NFPOs has important implications for preparers and policy makers involved in furthering the NFP agenda. New research needs to examine shifts in accountability practices over time and assess the impact of the recent self-regulation developed to enhance sector accountability.
Originality/value: This paper contributes to the NFP accountability literature by: first, developing a framework of NFP accountability through public discourse using the ethical model of stakeholder theory; and second, advancing the understanding of the accountability practices of large UK charities.

Crucial silences: When Accountability Met PFI and Finance Capital

During recent years, a wide spectrum of research has questioned whether public services/infrastructure procurement through private finance, as exemplified by the UK Private Finance Initiative (PFI), meets minimum standards of democratic accountability. While broadly agreeing with some of these arguments, this paper suggests that this debate is flawed on two grounds. Firstly, PFI is not about effective procurement, or even about a pragmatic choice of procurement mechanisms which can potentially compromise public involvement and input; rather it is about a process where the state creates new profit opportunities at a time when the international financial system is increasingly lacking in safe investment opportunities. Secondly, because of its primary function as investment opportunity, PFI, by its very nature, prioritises the risk-return criteria of private finance over the needs of the public sector client and its stakeholders. Using two case studies of recent PFI projects, the paper illustrates some of the mechanisms through which finance capital exercises control over the PFI procurement process. The paper concludes that recent proposals aimed at “reforming” or “democratising” PFI fail to recognise the objective constraints which this type of state-finance capital nexus imposes on political process.

Accounting, Regulation and Profitability: The Case of PFI Hospital Refinancing

The refinancing of PFI (Private Finance Initiative) projects represents one of the most contentious aspects of Public Private Partnerships (PPPs) in the UK. The negative publicity associated with UK PFI refinancing deals is associated with several factors, including, evidence of massive private sector profit making, the failure of private sector financiers to share refinancing profits and, lastly, private sector frustration of adequate regulatory intervention in this area. Utilising a dynamic model of capital market and state interaction, this paper explains these outcomes as a function of effective private sector lobbying of bureaucratic state agencies to alter the structure of accounting, accountability and regulation with the goal of securing favourable profit and risk outcomes. These dynamics are illustrated with reference to the history of UK PFI refinancing and a case study of one of the projects where these gains reached extreme levels.

Risks and the financing of PPP: Perspectives from the financiers

Public private partnerships (PPP) are an established model for most governments internationally to provide infrastructure-based services, using private finance. Typically the public authority will sign a contract with a special purpose vehicle (SPV), which, because of the holistic nature of PPP, in turn sub-contracts the finance, design, construction, maintenance and soft services to companies that are often related to its shareholders. Thus there is a considerable network of linked organisations that together procure and provide the PPP project. While there is an increasing body of research that examines these PPP projects, much of it is interview or case study based so that the evidence is drawn from a small number of interviews or cases in specific sectors. It also focuses on the public sector procurer and the private sector contractor in the network of organisations. Although it has been recognised that the perceptions of the financiers may vary from those of other key PPP players there is much less research that focuses on the financiers. In this paper we report the results of a postal questionnaire survey, administered to 109 providers of senior debt and equity, from which the response rate was just less than 40%. We supplement these findings with a small number of illustrative quotes from interviewees, where the cited quote represents a commonly held view. We used SPSS and Nvivo to analyse the data. The findings show that when assessing PPPs financiers perceive a very wide range of risks as important, and that it is important to them that many of these risks are either insured or allocated to sub-contractors. When considering participating in PPPs, financiers agree that working with familiar partners on familiar projects and in familiar sectors is important, which may raise barriers to entry and undermine competitive processes.

Green Owl and the Corn Maiden

Purpose: The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues of feminism, balance, and integration as a means of understanding differently the world for which one accounts. The ideas are communicated by the sharing of experiences through myth and storytelling.

Design/methodology/approach: An alternative lens for understanding the giving of accounts is proposed, drawing on earlier feminist accounting literature as well as storytelling and myth.

Findings: Including the subjective and intersubjective approaches to experiencing and understanding the world recommends an approach whereby both the feminine-intuitive and the masculine-rational processes are integrated in constructing decision models and accounts.

Research limitations/implications: Through an expanded view of values that can be included in reporting or recounting a different model is seen, and different decisions are enabled. The primary limitation is having to use words to convey one’s subjective and intersubjective understandings. The written medium is not the most natural language for such an undertaking.

Practical implications: By enabling the inclusion of more feminine values, a way is opened to engage more holistically with the society in which decisions are embedded.

Originality/value: Drawing on the storytelling tradition, a holistic model is suggested that can lead to emergence of a more balanced societal reporting.

Keywords: Feminism, Integration, Accounting, Storytelling, Myths

Paper type: Research paper