The objective of this article is to describe the Portuguese National Healthcare Service, giving a special emphasis to the recent reforms that have been introduced since the beginning of 2002. Its main argument is that there are two different (but connected) rationales that underpin the...

This paper analyses the influence of culture and politics on the establishment of the Institute of Chartered Accountants of India (ICAI) using a theoretical framework, extending the work of Gray (1988) and McKinnon (1986) in which accounting change is analysed into three phases, a source phase,...

This paper examines the relationship between the body and the self for women accounting professionals. It explores how they come to embody the identity of accountant and what happens when forms of organisational and professional embodiment coincide with other forms of gendered embodied self,...

The paper extends Marx’s law of value to include the effects of risk. It shows how risk has its origins in the labour process and is transferred between labour and capital on an unequal basis and between capitals on a zero sum basis. An empirical test is then presented, which shows that the...

Using data from a survey of employee stock-owners in seven UK companies, the author examines the determinants of excessive ownership of company stock in savings portfolios. The paper draws on the insights from the recent 401 (k) literature and examines the role of attitudes as well as...

This paper offers a reflexive discussion of the paradox of researching others and offering to represent multiple voices whilst suppressing the voice of the researcher. Martin’s (2002) injunction to repair research accounts by ‘letting the “I” back in’ is problematised by identifying...

There has been considerable and ongoing debate about the performance of the British economy since 1945. Empirical studies have concentrated on aggregate or industry level indicators. Few have examined individual firms’ financial performance. This study takes a sample of c.3000 firms in 19...

This paper examines the concept of path dependence in organisational theory, attempting to utilise insights from a number of academic disciplines to improve our understanding of it. It examines the claims of the resource-based view of business, perhaps the organisational approach most commonly...

Using examples from environmentally sensitive industries, the paper examines the determinants of corporate social disclosure (CSD). The paper moves beyond the traditional literature in two respects. First it is international in scope, examining the accounting disclosure responses of...

The paper analyses the social components of two theories of central importance to accounting and finance. It shows that modern finance theory is unable to account for value and that although its canon and major assumptions successfully obfuscate real social relations, they do not provide an...