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Outsourcing of human resources in science and technology libraries of northern India

Sharma, Veerbala; Gupta, Dinesh K. - In: The Bottom Line 25 (2012) 4, pp. 163-176

Purpose – The purpose of this paper is to study the extent to which outsourcing of human resources (HR) is used and the attitude of the library staff towards outsourcing in science and technology libraries in Delhi and Chandigarh, India. Design/methodology/approach – The paper is the result...

Persistent link: https://www.econbiz.de/10014686350

Investigating Enron as a public private partnership

Baker, C. Richard - In: Accounting, Auditing & Accountability Journal 16 (2003) 3, pp. 446-466

The bankruptcy of Enron Corp. has evolved into a scandal of enormous proportions involving allegations of fraud, corruption and unethical practices on the part of Enron’s corporate executives, members of its board of directors, external auditors, and high government officials in the USA. No...

Persistent link: https://www.econbiz.de/10014640958

The politics of the changing forms of accounting

Skærbæk, Peter; Melander, Preben - In: Accounting, Auditing & Accountability Journal 17 (2004) 1, pp. 17-40

‐owned ferry company undergoing privatisation. To explain the emerging characteristics of accounting, the sociology of translation …

Persistent link: https://www.econbiz.de/10014640974

The deployment of accounting‐related rhetoric in the prelude to a privatization

Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 17 (2004) 1, pp. 41-58

This paper addresses the discursive struggle surrounding the privatization of Canadian National Railway (CN). It … paper highlights the potential for accounting to be implicated in constructing a “privatization mentality” and in persuading … of accounting were exploited in the prelude to privatization to help sustain the economic wisdom of a privatization …

Persistent link: https://www.econbiz.de/10014640975

Japanese cost management meets Sri Lankan politics

Wickramasinghe, Danture; Hopper, Trevor; Rathnasiri, … - In: Accounting, Auditing & Accountability Journal 17 (2004) 1, pp. 85-120

The Sri Lanka Telecommunications company was recently partially privatised and a major Japanese company became responsible for its management. Previously, it was a government department characterised by rule bound, bureaucratic management and political interventions into operational issues. The...

Persistent link: https://www.econbiz.de/10014640977

Customer disclosures, impression management and the construction of legitimacy

Ogden, Stuart; Clarke, Julia - In: Accounting, Auditing & Accountability Journal 18 (2005) 3, pp. 313-345

the ten recently privatised regional water companies in the UK. Although privatization required the water plcs to … new private sector status, it was clear from the nature of their privatization that they would experience difficulties in … achieving this. Privatization did little to change their previous monopoly character, and this created discrepancy with the …

Persistent link: https://www.econbiz.de/10014641022

The mobilization of accounting in preening for privatization

Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 19 (2006) 1, pp. 82-95

Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national … railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain … the privatization. Major societal events, such as the privatization of national assets, merit close scrutiny so that an …

Persistent link: https://www.econbiz.de/10014641056

Accounting and the move to privatize water services in Africa

Shiraz Rahaman, Abu; Everett, Jeff; Neu, Dean - In: Accounting, Auditing & Accountability Journal 20 (2007) 5, pp. 637-670

Purpose – Using the recent attempts by the Ghanaian Government to privatize its urban water services, this paper seeks to understand the role and functioning of accounting within the global move to “reinvent government.” Design/methodology/approach – Unlike the attempts made in other...

Persistent link: https://www.econbiz.de/10014641116

A privatization success story: accounting and narrative expression over time

Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 21 (2008) 8, pp. 1085-1115

senior management's narrative regarding the privatization of a major transportation enterprise, Canadian National Railway (CN … deployed to help sustain a rhetoric of post‐privatization success. The aptness (and the danger) of accounting language in … discourse in the aftermath of a privatization. A narrative perspective is adopted, in which an imagined future post‐privatization …

Persistent link: https://www.econbiz.de/10014641177

Accounting and Chilean pension reform

Himick, Darlene - In: Accounting, Auditing & Accountability Journal 22 (2009) 3, pp. 405-428

Purpose – The purpose of this paper is to shed light on accounting's role in bringing about a pension reform project in Chile under the authoritarian regime of Augusto Pinochet. The paper aims to reveal the specific role that the pension reform played in the regime's broader ideological goals,...

Persistent link: https://www.econbiz.de/10014641200