The world is changing often due to humans, as David Attenborough’s speech at COP26 in 2021 made clear. It is also clear that the sound of this changing world is getting further attention such as the soundscape of logging (Burivalova et al. 2021) and how natural life sounds (Bakker, 2022) or...

This paper starts out with a study of accounting practices in a Public Transport Organisation. A performative perspective has generated some interesting findings and leads on to some points that can be made. <p> I have followed how activities in the organization have been translated and distributed...</p>

Denna undersökning handlar om livet med psoriasis. Den bygger på fyra intervjuer med individer med diagnosen psoriasis. Tolknings- arbetet är baserat på idéer hämtade från Grounded theory (1967). Resultatet visar att det handlar om en grundläggande social process – att lära känna och...

References to "customers‟ have become commonplace in the policy discourses within UK government and other public sector bodies. It is a working assumption of UK public sector management that the concept of the "customer‟ can be applied to any public sector service agency or department; this...

Goody (1996: The East in the West) contests the arguments of Weber and others that Western accounting developments — and in particular double-entry bookkeeping ('DEB') which first appeared in Italy around the end of the 13th century AD — provided a new calculative rationality that drove the...

This paper aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity based costing system (ABC) has been trialled for implementation over the past few years, as a means to improving the economy, efficiency and effectiveness of employee activity....

In attempting to understand the genesis and scope of modern cost and management accounting systems, accounting historians adopting what has been labelled a ‘Foucauldian’ approach have been rewriting the history of key 18th and 19th century developments in the U.K. and U.S. through new...