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Too big to fail and too big to succeed: accounting and privatisation in the Prison Service of England and Wales

Mennicken, Andrea - London School of Economics (LSE) - 2013

shows how the reforms promoted a systemic decentring of Prison Service accountability. Prison managers and regulators came …

Persistent link: https://www.econbiz.de/10010744984

Motivating employee owners in ESOP firms: human resource policies and company performance

Kruse, Douglas; Blasi, Joseph; Buchele, Robert; Scharf, … - London School of Economics (LSE) - 2004

What enables some employee ownership firms to overcome the free rider problem and motivate employees to improve performance? This study analyzes the role of human resource policies in the performance of employee ownership companies, using employee survey data from 14 companies and a national...

Persistent link: https://www.econbiz.de/10010745002

Remembering the future: entrepreneurship guidebooks in the US, from meditation to method (1945-1975)

Giraudeau, Martin - London School of Economics (LSE) - 2012

This paper discusses Foucault's analyses of the rise of the entrepreneur in the second half of the 20th century. Whereas Foucault based his conclusions on readings of economic theory, we propose here to look at "practical texts," i.e. entrepreneurship guidebooks, in the way Foucault himself did...

Persistent link: https://www.econbiz.de/10010745275

The dark side of 'good' corporate governance: compliance-fuelled book-cooking activities

Kirchmaier, Thomas; Selvaggi, Mariano - London School of Economics (LSE) - 2006

We argue on theoretical grounds that obligatory compliance with stricter financial reporting rules (e.g. the US Sabanes-Oxley Act) may entail important unintended consequences. Paradoxically, the amount of misreporting may increase because corporate boards spend more valuable resources...

Persistent link: https://www.econbiz.de/10010745362

Weak and strong sustainability in the SEEA: concepts and measurement

Dietz, Simon; Neumayer, Eric - London School of Economics (LSE) - 2007

In this paper, we explain how the latest international handbook on environmental accounting, the System of Integrated Environmental and Economic Accounting or SEEA (United Nations et al., 2003), can be used to measure weak and strong sustainability. We emphasise the importance of understanding...

Persistent link: https://www.econbiz.de/10010745493

Risk culture in financial organisations: an interim report

Ashby, Simon; Palermo, Tommaso; Power, Michael - London School of Economics (LSE) - 2012

This report which was published by CARR and the University of Plymouth, explores the issue of how financial institutions are increasingly investing in programmes to understand and manage their risk cultures. Despite near universal agreement that the organisational risk culture of banks and other...

Persistent link: https://www.econbiz.de/10010745861

Translation and standardisation: audit world building in Post-Soviet Russia

Mennicken, Andrea - London School of Economics (LSE) - 2006

Within the past thirty years or so, the government of social and economic life has occurred increasingly through international and non-governmental forms of rule and regulation. Yet little is known about the dynamics that international audit standardization projects create below the global level...

Persistent link: https://www.econbiz.de/10010746307

Accounting information and managerial work

Hall, Matthew - London School of Economics (LSE) - 2010

the detailed practices through which accounting information is actually used by managers in their work. In this paper I … draw on prior research to develop a series of propositions focused on three primary insights into how and why managers use … accounting information in their work. First, managers primarily use accounting information to develop knowledge of their work …

Persistent link: https://www.econbiz.de/10011126208

Top income shares, business profits, and effective tax rates in contemporary Chile

Fairfield, Tasha; Jorratt, Michel - London School of Economics (LSE) - 2014

This paper contributes to the burgeoning research on inequality and top incomes around the globe by presenting the first available estimates of top income shares and effective income tax rates in contemporary Chile based on analysis of anonymous income tax return microdata. We pay special...

Persistent link: https://www.econbiz.de/10011126320

The relative concentration of bad versus good news flows

Athanasakou, Vasiliki E.; Strong, Norman C; Walker, Martin - London School of Economics (LSE) - 2014

extent that managers delay reporting bad news, this leads to bad news being more concentrated. Measuring flows of bad and …

Persistent link: https://www.econbiz.de/10011126380