This paper describes some preliminary findings of an ethnographic inquiry into a steel mill pruchased by its employees through a stock option scheme in the early 1980's to avoid closure by its parent company.

Although a relatively large number of interpretive case studies have been published, concerned with understanding how accountimg is percieved and used by practitioners, there are virtually no published case studies using interprative methodologies to assist the development and design of...

The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It is the purpose of this paper to consider this question of manageability through identification and allocation in the...

This paper provides an introduction to a form of financial innovation which is the relatively recent phenomenon of asset backed securisation (ABS). An overview of the related issues and importance of this trend towards asset backed securisation in the UK by financial institutions is provided....

Drawing on instances of operational management in British and German Firms, This paper seeks to contrast different styles of implicating accounting in processes of accountability.

Recently, Hammersley (What's Wrong with Ethnography: Routledge: 1992) and Silverman ( Interpreting Qualitative Data: 1993) have de-emphasised the distinction between qualitative and quantitative research and suggested to integrate them to make social science more valid. I argue that the...

In this paper we develop the case for the creation of a single financial supervisory and regulatory authority for the Russian Federation. This case is based on three criteria: (a) it enables economies of scope to be exploite (b) it ensures regulatory parity (c) it satisfies prudential logic.

Worker participation has be investigated by management and accounting researchers for mny years but there is disagreement about both the process of participation and its impact. This paper argues that such equivocality is associated with inappropriate research methodology, research design flaws,...

This pape contrasts the involvement of British and German Management Accountants in processes of organisational strategy-making. Analysing ethnographic material, it considers how accounting becomes implicated in formulation of organisational purpose and strategy in the British and German firms...

Drawing on actor-network theory, this study examines the role of financial and non-financial information in the stabilization of collaborative supply relationships (CSRs).