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...

The paper derives operating and financial measures of leverage and tests their association with market based measures of equity risk. It is the first such study to use purely accounting-based data to derive the leverage measures. In line with previous literature it conducts a new test on the...

The paper combines economic and sociological perspectives on organizations in order to gain a better understanding of the forces shaping the structures of industrial districts (IDs) and the organizations of which they are constituted. To effect the combination , the resource based view (RBV) and...

PURPOSE - In the mid 1990s the NHS ‘did’ competition, in the mid 2000s the NHS is ‘doing’ choice. This paper aims to cut through the rhetoric, highlight the differences and parallels between then and now and identify if these differences will have a different or the same impact on local...

The paper argues that the principal components of the Resource- based view (R-BV) of the firm are not a sufficient basis for a complete and consistent theory of firm behaviour. Two important missing elements are governance arrangements and value theory. Whilst these missing elements have been...

[First Paragraphs] As political history is signposted by decisive battles and the rise and fall of great leaders, so the history of finance is marked by speculative booms and busts. From the failure of the futures market in Dutch tulips in the seventeenth century, to the South Sea Bubble of...

The research that I have been undertaking during my study leave is the start of a two-part project into women’s business networks. Recently it has become more common to hear that women’s networks – either external or internal to an organisation – are ways for women to gain ground in...

The paper argues that the principal components of the Resource- Based View (R-BV) as a theory of sustained competitive advantage (SCA) are not a sufficient basis for a complete and consistent theory of firm behaviour. Two important missing elements are governance arrangements and value theory....

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 standard of democratic accountability. While broadly agreeing with some of these...

Purpose – The paper critiques recent research on gender and accounting to explore how feminist methodology can move on and radicalise the gender agenda in the accounting context. Design/methodology/approach – After examining current research on gender and accounting, the paper explores the...