In advancing the 'professionalizing' claims, the UK accountancy bodies emphasise that their members have command of practical and theoretical education, engage in ethical conduct, serve the public interest and act in a socially responsible way. However, such claims are routinely problematized by...

In response to the nine Commentaries on our original paper (Sikka et al., this issue), this Rejoinder responds to two themes: the politics of professional education, and accounting ethics. We argue that the contents of accounting education are shaped by a particular kind of politics, which...

This paper explores the growing phenomenon of international co-productions in the film industry. We argue that the rise of co-productions is part of a wider narrative of financial and institutional innovation shaping industrial organization in the film industry. This narrative centres on film...

In the Asia-Pacific region, the conditions and consequences of East Asian success have understandably attracted more attention than the causes and implications of North American failure. In the American case, any failure must be relative when the US remains a bloc-sized market and the only...

The case for stock reduction in manufacturing has been argued by engineers who emphasise the productive benefits. Western management accounting does not provide an adequate indication of the costs of holding stock. This article constructs a framework for identifying and measuring the financial...

This article examines the size and significance of labour costs in modern manufacturing industry. Labour costs are doubly salient because wages are both part of the input costs of production and a way of distributing net output. The evidence on British manufacturing shows that labour accounts...

This article questions the stereotypes of Fordism and mass production. It does so by demonstrating that there is a contradiction between the stereotypes and the reality of Henry Ford's manufacturing practice in production of the Model T at the Highland Park factory between 1909 and 1919....