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Purpose Interpretive research in management accounting and control provides rich insights from empirically based studies, but it has been criticised for lacking generalisability and potential subjectivity. On the latter, triangulation is useful, and this paper aims to offer some insights on a triangulation technique thus far not commonly reported in management accounting/control research. Design/methodology/approach Drawing on a study of the roles of management accountants in performance management systems, this paper offers some insights from empirical experiences on the use of concept maps as a tool to assist triangulation and improve understanding of complex empirical phenomena. Findings The concept maps as utilised revealed additional insights which were not recounted by interviewees during the normal interview time. This is a potentially important finding for consideration of future researchers. Practical implications In this paper, how concept maps were used is detailed, and it is hoped that future researchers will find their use beneficial in interview settings. Originality/value Thus far, concept maps seem under-utilised in management accounting and control research. This paper gives some initial insights on how they may be used in case study settings.

In the European Union (EU) stroke is the second most common cause of death and a leading cause of adult disability. As populations continue to grow and live to an older age, stroke and the long-term sequelae, along with the corresponding costs, are expected to increase dramatically (The Stroke Alliance for Europe, 2020; Bennett et al., 2014). Treatment for stroke has advanced greatly since the 1990s, and there is strong evidence that stroke unit care with multidisciplinary team input will reduce disability and mortality and will benefit all patients with a stroke. Patients with ischaemic stroke who present early after symptom onset will benefit from emergency treatments such as thrombolysis and thrombectomy (Organisation for Economic Co-operation and Development, 2015).

Aims To use quality indicators to study the management of ST-segment elevation myocardial infarction (STEMI) in different regions. Methods and results Prospective cohort study of STEMI within 24 h of symptom onset (11 462 patients, 196 centres, 26 European Society of Cardiology members, and 3 affiliated countries). The median delay between arrival at a percutaneous cardiovascular intervention (PCI) centre and primary PCI was 40 min (interquartile range 20–74) with 65.8% receiving PCI within guideline recommendation of 60 min. A third of patients (33.2%) required transfer from their initial hospital to one that could perform emergency PCI for whom only 27.2% were treated within the quality indicator recommendation of 120 min. Radial access was used in 56.6% of all primary PCI, but with large geographic variation, from 76.4 to 9.1%. Statins were prescribed at discharge to 98.7% of patients, with little geographic variation. Of patients with a history of heart failure or a documented left ventricular ejection fraction ≤40%, 84.0% were discharged on an angiotensin-converting enzyme inhibitor/angiotensin receptor blocker and 88.7% were discharged on beta-blockers. Conclusion Care for STEMI shows wide geographic variation in the receipt of timely primary PCI, and is in contrast with the more uniform delivery of guideline-recommended pharmacotherapies at time of hospital discharge.

Credit unions are co-operative non-profit organisations which serve the financial needs of their members, many of whom may have had difficulty accessing credit from the traditional banking sector. Since the establishment of the first credit union in Ireland in 1958, the credit union movement has become synonymous with a positive impact on the local communities that they serve in the form of a multitude of benefits provided, chiefly through their promotion of thrift and provision of finance, but also through sponsorships and academic scholarships for specific groups. In essence, credit unions have become trusted partners within their localities, thereby generating and sustaining a degree of moral legitimacy – societal approval of the organisation, based on the desirability of what it stands for. Of course, to do so, a credit union must also be economically viable. However, as with all financial institutions, credit unions must operate within the terms of the financial regulations and laws imposed by the relevant authorities in the jurisdiction(s) in which they exist. These rules, regulations and laws provide the regulatory basis, under which credit unions are entitled to operate. Many of these rules and regulations presume that the societal legitimacy of financial institutions is transactional - i.e. their legitimacy is based on the provision of financial services at a price, such as an interest rate, to cover the risks of these transactions. Consequently, these rules and regulations aim to minimise these risks, and tend to ignore sources of legitimacy other than the pragmatic legitimacy of economic exchange. While it is acknowledged that regulation is necessary, recently there is a perception that rules and regulations have increased to such an extent that many credit unions view them as overly restrictive. Consequently, based upon the time and effort required to satisfy the current reporting regime, many within the sector feel that credit unions may have lost sight of their moral legitimacy in their attempts to satisfy their regulatory legitimacy. In an effort to rebalance their legitimacy, a small number of credit unions in Ireland and the United Kingdom have recently started to voluntarily report upon their social impact/value. This form of social value reporting is seen as an attempt by such credit unions to demonstrate their unique contribution to society in a form not currently being dominated by prevailing assumptions about the pragmatic and transactional basis for the existence of such financial firms. By interviewing in excess of twenty individuals with an interest in this sector, including credit union managers, a government minister, representative body officials and consultants, this report attempts to shed some light on the efforts of those in this area to bring greater attention to the moral legitimacy of the credit union movement. Our findings suggest that current attempts to highlight the moral imperative of the credit union movement using social value reporting are primarily aimed at their members and society in general. However, by increasing awareness amongst this cohort, it is hoped that over time, others, including the political establishment and regulator, may recognise the unique social value/impact generated by the credit union movement, and may ultimately reconsider the regulatory requirements imposed on this sector.

Prior to the arguably superior double-entry system of accounting, single-entry accounting was used widely. Extant literature on single-entry accounting suggests it remained in use well after the advent of double-entry, with ease of use cited as a key reason. However, there may be other reasons which have not been revealed in the literature. This study explores how single-entry accounting was utilized at the Kelheim brewery in Bavaria, Germany during the seventeenth century. It finds an organizational field in which single-entry accounting was fit for purpose. Single-entry accounting provided sufficient information and accountability, implying the more sophisticated double-entry accounting system was not used although it was known in Germany at this time.

We evaluate the welfare effects of the Roam-Like-At-Home regulation, which drastically re-duced the price of accessing the mobile internet for EU residents when traveling abroad in the European Economic Area. Estimates from individual-level usage data suggest that consumer surplus increased by 2.77 EUR/user/travel day. A decomposition shows the heterogeneous impact of the regulation on different user segments. We estimate that around half of the gains stem from a reduction in deadweight loss, i.e., new users accessing the mobile internet. We further show that the impact of the regulation varies with usage intensity abroad and at home, by the nature of the trip (leisure vs. business), and by content type. We discuss implications for content providers and other policy areas such as net neutrality.

Prior to the arguably superior double-entry system of accounting, single-entry accounting was used widely. Extant literature on single-entry accounting suggests it remained in use well after the advent of double-entry, with ease of use cited as a key reason. However, there may be other reasons which have not been revealed in the literature. This study explores how single-entry accounting was utilized at the Kelheim brewery in Bavaria, Germany during the seventeenth century. It finds an organizational field in which single-entry accounting was fit for purpose. Single-entry accounting provided sufficient information and accountability, implying the more sophisticated double-entry accounting system was not used although it was known in Germany at this time.

Stroke remains the third leading cause of death in Ireland and Western Europe, and the leading cause of severe, adult-onset physical disability. We report on patients aged 17 years and over who were treated in the 24 public hospitals that provide acute stroke care in Ireland and that admit more than 25 stroke cases annually. Data are typically collected by stroke services on behalf of the participating hospitals. In order to be included in the audit report, hospitals must have collected data on more than 80% of patients with a stroke. This year’s report incorporates data from the 23 participating hospitals that met the mandatory 80% coverage threshold; overall, despite the effects of the coronavirus disease 2019 (COVID-19) pandemic, coverage improved from 83% to 93% across the hospital system for patients with a stroke identified through the Hospital In-Patient Enquiry (HIPE) system as having been admitted with acute stroke, either ischaemic or haemorrhagic. The audit does not currently collect data on subarachnoid haemorrhage; however, we are exploring how these data may be effectively incorporated in future years’ audits. Because of the increased coverage, the number of individuals on whom data have been collected increased by more than 20% in 2020 from 2019. This important increase in coverage does appear to have led to substantial changes in proportional outcomes for most variables, but caution should be exercised in interpretation of minor changes from previous years.

Successive Irish government policies followed a neoliberal approach and domestic waste services have been transformed to such an extent that in early 2021, one company was valued at over €1 billion. The last three decades has seen domestic waste services in the Ireland evolve from a public service to one delivered entirely by the private sector. The journey to this system has had many policy twists and the outcome of the journey is a domestic waste market, with some very large and profitable companies. This paper examines policy changes over time, outlining how Ireland's domestic waste services became financialized.

Purpose This paper develops a new model of policy development for the creative industries in a transitional economy setting. These sectors could potentially make a significant contribution to the continuing growth of the Vietnamese economy; however, they are currently held back by a lack of policies designed to support them Design/methodology/approach The paper uses data collected from a mixed-methods study of the creative and cultural sectors in Vietnam. The paper combines quantitative results from a mapping project with ethnographic observations and several qualitative interviews to identify the policy needs of the sector. Findings The paper develops the INCITE model of policy development composed of four parts: education and human resources, infrastructure, intellectual property rights and freedom of speech. Originality/value The paper contributes to our understanding of the kinds of policies needed to support the creative industries by exploring their development in an economy transitioning from a state planned economy to a market-driven one.

This thesis was submitted for the award of Masters in Philosophy and was awarded by Brunel University London This dissertation aims to provide a methodology for creating a dynamic feedback loop to predict failures due to internal corrosion on high-pressure process piping systems in the oil and gas industry. This has been aided by applying machine learning capabilities to data available in a standard integrity management system. While great advances have been made in integrity management in recent years a significant number of failures still occur due to pipes corroding from the inside out. Although real time or “Online Monitoring” systems are available, they are usually only used on critical piping systems where there are known issues or where the loss of integrity would cause massive disruption to business or loss of life. In a typical facility, such as the one used as the basis of this dissertation, the total length of the pipework can easily exceed 20km. For piping systems not covered by online monitoring the structural integrity is managed through periodic inspection where the remaining wall thickness is measured by ultrasonic thickness (UT) inspection at specific points known as Condition Monitoring Locations (CMLs). This thickness is then compared to the minimum required thickness (Tmin) for that CML. Given that the number of CMLs governed by an integrity management system can easily exceed 100,000 with anywhere between 25,000 to 200,000 UT readings taken on these CMLs being added annually, patterns in data that may have been recognised in smaller sets can go unnoticed. Machine Learning can offer the capability of detecting these patterns in larger datasets. The algorithms developed for this study aim to provide the basic input to screen for different types of corrosion in the entire system by 1) Manually identifying corrosion patterns through inspection 2) Training the system to classify this specific corrosion pattern 3) Training the system to determine corrosion rate 4) Generating the output, i.e. a ranking of all the CMLs in a system by how likely they are to experience the same corrosion pattern 5) Determining the corrosion rate from the trained network

Aims The aim of this study was to determine the contemporary use of reperfusion therapy in the European Society of Cardiology (ESC) member and affiliated countries and adherence to ESC clinical practice guidelines in patients with ST-elevation myocardial infarction (STEMI). Methods and results Prospective cohort (EURObservational Research Programme STEMI Registry) of hospitalized STEMI patients with symptom onset

INTRODUCTION Stroke is the third leading cause of death in Western Europe and is the leading cause of severe long-term adult disability (The Stroke Alliance for Europe, 2020). Stroke is an important health issue for people in Ireland, with approximately 5,500 adults admitted to hospitals with a stroke in 2019. Stroke can affect people physically, emotionally and socially. It has a significant impact on Health Service Executive (HSE) resources, accounting for up to 4% of total health expenditure annually (Health Information and Quality Authority, 2017a). Although the economic costs of stroke in terms of lost employment and the cost of support in the community are significant, the impact on family members or friends who care for stroke survivors is massive. It is therefore important that all hospitals providing acute stroke services deliver high-quality and equitable stroke care.

Background Variation in the incidence, survival rate and factors associated with survival after cardiac arrest in Europe is reported. Some studies have tried to fill the knowledge gap regarding the epidemiology of out-of-hospital cardiac arrest in Europe but were unable to identify reasons for the reported differences. Therefore, the purpose of this study was to describe European Emergency Medical Systems, particularly from the perspective of country and ambulance service characteristics, cardiac arrest identification, dispatch, treatment, and monitoring. Methods An online questionnaire with 51 questions about ambulance and dispatch characteristics, on-scene management of cardiac arrest and the availability and dataset in cardiac arrest registries, was sent to all national coordinators who participated in the European Registry of Cardiac Arrest studies. In addition, individual invitations were sent to the remaining European countries. Results Participants from 28 European countries responded to the questionnaire. Results were combined with official information on population density. Overall, the number of Emergency Medical Service missions, level of training of personnel, availability of Helicopter Emergency Medical Services and the involvement of first responders varied across and within countries. There were similarities in team training, availability of key resuscitation equipment and permission for ongoing performance of cardiopulmonary resuscitation during transported. The quality of reporting to cardiac arrest registries varied, as well as the data availability in the registries. Conclusions Throughout Europe there are important differences in Emergency Medical Service systems and the response to out-of-hospital cardiac arrest. Explaining these differences is complicated due to significant variation in how variables are reported to and used in registries.

Additional file 2. Reflections from partnership members.

Additional file 1. Organisations selected to test the draft Standards for Public Involvement.

Supplemental material, Appendices for The influence of institutional factors on corporate narratives: A thematic content analysis of Guinness by Alonso Moreno and Martin Quinn in Accounting History

While Corporate Social Responsibility (CSR) and associated reporting has been studied extensively, little research has been done from a longitudinal perspective. This paper explores the presentational changes in CSR disclosures in the annual reports of an electricity company over the period from 1986 to 2017 using themes and methods drawn from extant research. The analysis shows changes are in general reflective of external factors such as legislation, economic crises, CSR frameworks and the organisation’s competitive environment. A more stable level of CSR reporting is apparent since about 2010, and the levels are substantially higher in more recent years, Review of Business and Legal Sciences / Revista de Ciências Empresariais e Jurídicas, No. 30 (2018): Revista de Ciências Empresariais e Jurídicas / Review of Business and Legal Sciences

The thesis presents an economics analysis of three new subjects related to the economics of online advertising using both empirical and theoretical methodologies. Chapter 1 introduces the context of the thesis as well as the main results developed in the following chapters. In Chapter 2, the thesis shows through a theoretical model how transparency related to online advertising purchase modifies market equilibria. In a context of advertising avoidance, the chapter shows that introducing such technologies can affect welfare in various ways. Chapter 3 tackles the economic relevance of profiling technologies that allow websites to adapt their advertising level to user’s sensitivity. The chapter builds a theoretical model to draw key implications on how such technologies modify advertising intensity and welfare. With Chapter 4, the thesis highlights how a privacy policy that lets users opt-out from behavioral targeting has economic implications on the online advertising market. The chapter presents a new computational methodology that estimates the effect of such opt-outs on prices of ads sold at auctions. The results differ from previous work and show that the impact may strongly depends on website’s characteristics as well as other selling channels attractiveness. The thesis concludes in Chapter 5 and points out how key points developed across the chapters carry economic significance as they partly explain how prices and demand for advertising spaces are shaped. It also draws attention on how these new subjects stimulate relevant future research for economists; La thèse présente une analyse économique de trois nouveaux sujets liés à l’économie de la publicité en ligne. Elle utilise des méthodes empiriques et théoriques. Le chapitre 1 présente le contexte de la thèse ainsi que les principaux résultats développés dans les chapitres suivants. Dans le chapitre 2, la thèse montre à travers un modèle théorique comment la transparence dans les modes d’achats publicitaire modifie les équilibres du marché. Dans un contexte ou la publicité est considérée comme une nuisance par les utilisateurs, le chapitre montre que l’introduction de telles technologies qui renforce la transparence peut affecter le bien-être de différentes manières. Le chapitre 3 traite de la pertinence économique des technologies de profilage permettant aux sites Web d’adapter leur niveau de publicité à la sensibilité de l'utilisateur. Le chapitre construit un modèle théorique et dessine les principales implications découlant de l’utilisation de ces technologies. Dans le chapitre 4, la thèse met en évidence la manière dont une politique de confidentialité permettant aux utilisateurs de se soustraire au ciblage publicitaire peut avoir des implications économiques sur le marché de la publicité en ligne. Le chapitre présente une nouvelle méthodologie computationnelle et estime l'impact d’une telle politique de confidentialité sur les prix des publicités. Les résultats diffèrent des travaux précédents et montrent que l’impact dépend fortement des caractéristiques du site Web ainsi que de l’attractivité des autres canaux de vente. Enfin, le chapitre 5 conclu en soulignant comment les points clés développés au fil des chapitres ont un poids économique important

Purpose: Recent research provides useful insights on management accounting routines, yet little is written on their foundations. In particular, factors which may contribute to eventual management accounting routines have not been detailed in terms of the process of routinization. Thus, this paper aims to provide an initial theory-based understanding on the foundation of management accounting routines. In turn, it is hoped this will raise further research interest on this topic.Design/methodology/approach: Drawing on extant literature, a framework on foundations of management accounting routines is developed, and two empirical cases illustrate its operationalisation.Findings: The framework illustrates that a more complete understanding of change to management accounting routines can be gleaned when more is known about their foundations. The foundations are likely to be influenced by a combination and/or interaction of factors at (i) the organizational level, (ii) the organizational field level and (iii) the economic and political level. Research limitations/implications: Due to our so far limited understanding of the foundation of management accounting routines, more research is required. Our framework may be useful to guide such research.Originality/value: To the best of our knowledge, this is one of few papers to offer an initial theory-based understanding on the foundations of management accounting routines specifically. This understanding can be built on to improve our knowledge in the management accounting domain of the complex, but ubiquitous concept, of organizational routines.

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In recent years, much attention has been given to various New Public Management (NPM) initiatives. Hood (1991) suggests NPM emerged as a set of doctrines in the late 1970s. In this paper, we explore NPM during the Rural Electrification Scheme (RES) using archival material from the Electricity Supply Board (ESB). One of the ESB’s key projects was the electrification of rural Ireland, spanning a time period of mid-1940s to late 1970s. This project involved accountants, and emerging and evolving accounting and management practices. It is thus, at first sight, a project which may include elements of NPM.

More than 3.5 million invasive coronary angiographies (ICA) are performed in Europe annually. Approximately 2 million of these invasive procedures might be reduced by noninvasive tests because no coronary intervention is performed. Computed tomography (CT) is the most accurate noninvasive test for detection and exclusion of coronary artery disease (CAD). To investigate the comparative effectiveness of CT and ICA, we designed the European pragmatic multicentre DISCHARGE trial funded by the 7th Framework Programme of the European Union (EC-GA 603266). In this trial, patients with a low-to-intermediate pretest probability (10–60 %) of suspected CAD and a clinical indication for ICA because of stable chest pain will be randomised in a 1-to-1 ratio to CT or ICA. CT and ICA findings guide subsequent management decisions by the local heart teams according to current evidence and European guidelines. Major adverse cardiovascular events (MACE) defined as cardiovascular death, myocardial infarction and stroke as a composite endpoint will be the primary outcome measure. Secondary and other outcomes include cost-effectiveness, radiation exposure, health-related quality of life (HRQoL), socioeconomic status, lifestyle, adverse events related to CT/ICA, and gender differences. The DISCHARGE trial will assess the comparative effectiveness of CT and ICA. • Coronary artery disease (CAD) is a major cause of morbidity and mortality. • Invasive coronary angiography (ICA) is the reference standard for detection of CAD. • Noninvasive computed tomography angiography excludes CAD with high sensitivity. • CT may effectively reduce the approximately 2 million negative ICAs in Europe. • DISCHARGE addresses this hypothesis in patients with low-to-intermediate pretest probability for CAD.

Since the publication of Burns and Scapens’ (2000) work which draws on the concepts of rules and routines (see also Scapens, 1994), many management accounting scholars have followed their lead. Rules and routines have been adopted, adapted and clarified in many management accounting studies since then – see for example, Oliveira and Quinn (2015); ter Bogt and Scapens, 2014; Quinn, 2014; Quinn and Jackson 2014, Bertz and Quinn, 2014; Quinn, 2011; Lukka, 2007; Ribeiro and Scapens, 2006; Spraakman, 2006; Hassan, 2005; Siti-Nabiha and Scapens, 2005; Dillard et al., 2004; Soin et al., 2002). This paper focuses on routines in particular, and how the term is potentially in need of some refined understanding in its application to studies of management accounting. In essence this paper is a monograph of a personal “routine inspired” research journey of the past decade. During this time, not only have management accounting researchers adopted routines as a conceptual tool to help empirically interpret change and stability, but our understanding of routines has been greatly assisted by organizational scholars (see for example, Pentland, 2011). While studies such as those noted above are well researched pieces of work and have advanced management accounting knowledge considerably, I have always been “bugged” by the notion of routines as an organizational concept. Early works by, for example Stene (1940) and March and Simon (1958) are quite clear in defining routines as an organization-level concept. The organizational literature similarly refers to “organizational routines”; institutional literature mentions routines as a component of institutions (which are often equated to organizations); and, structuration literature, while placing less emphasis on routines, associates its concepts with larger entities such as organizations and networks. Thus, perhaps “by default”, when we theorise on routines we associate the concept with organizations, and associate the similar concept of habit with individuals. Utilising a definition of routines put forward by Pentland (2011), this paper explores the notion that, potentially in management accounting, we can use the strong and well-grounded literature on organizational routines to study accounting practices that are not necessarily “organizational”. In particular, certain accounting concepts and technological developments are highlighted as factors which may allow us to apply routines in what extant theory might regard as “non-organizational” situations. It is argued that the extension of routines-based research to such situations opens up many opportunities for researchers in, for example, small businesses. Such businesses are often the source of many innovative commercial ideas, but sadly are frequently side-lined to “sector-specific” journals. And, as larger organizations were at one time small, we may also gain valuable insights into these too., Revista de Ciências Empresariais e Jurídicas / Review of Business and Legal Sciences, n. 28 (2017): Revista de Ciências Empresariais e Jurídicas / Review of Business and Legal Sciences

nLos estudios contemporáneos sobre la figura del «director financiero» (Chief Financial Officer, CFO) lodescriben con un papel más transaccional antes de 1960. Las investigaciones históricas arrojan algu-nas dudas, pero tienden a no separar el rol del sujeto. En nuestro trabajo analizamos dicha figura enel seno de una gran fábrica de cerveza durante el periodo 1920–1945. Basándonos en el concepto deposición-prácticas, nuestros resultados muestran que anteriormente el rol del CFO estaba orientadohacia posiciones-prácticas existentes pero independientes del sujeto que las llevaba a cabo. Algunasposiciones-prácticas se pueden reconocer en los roles del CFO contemporáneo. Es importante destacarque centrarnos en el rol frente al sujeto nos da la posibilidad de orientar de una forma más amplia nuestrosfuturos trabajos sobre el rol contemporáneo tContemporary studies of Chief Financial Officers (CFO) paint a picture of the role pre-1960 as beingreflective of a more transactional one. Historical research sheds some doubt on this, and tends not toseparate the role from its occupier. We provide an analysis of such a role in a large brewery from about1920 to 1945. Drawing on the concept of position-practices, our results suggest that a CFO-predecessorrole was informed by existing position-practices, which are separately identifiable from the occupier ofthe role itself. Some of the position-practices are recognizable in contemporary CFO roles. Importantly,focusing on the role as opposed to the occupier, gives our study potential to more broadly inform futureresearch on the contemporary role Administración y Dirección de Empresas

Este trabajo presenta la narración de cómo un método de investigación es útil tanto en sí mismo como para el alcance de los proyectos de investigación. A partir de los datos de contabilidad de los archivos de dos fábricas de cerveza alemanas -Löwenbräu y Spaten - durante el periodo 1929-1939, se construye una historia en el complejo contexto existente en el momento para la gestión de las empresas. Para ello nos basamos en la información de los estados financieros y el informe del Consejo de Administración (Aufsichtsrat). El análisis revela razones interesantes relacionadas con el decreciente desempeño en general y a su vez, plantea varias cuestiones para futuras investigaciones en las dos fábricas de cerveza propuestas. Por lo tanto, podría decirse que, sin la construcción de la historia, tales cuestiones y áreas de interés potenciales no habrían sido identificadas. La metodología propuesta es útil para que los investigadores comprendan el alcance que pueden tener los proyectos de investigación a partir de datos contables a la vez que puede ser útil para establecer el contexto de los estudios de historia de la contabilidad y empresas. This paper presents storytelling as a useful research method in its own right, but also to scope out research projects. Construction of a story from archival accounting documents is undertaken. Using archival accounting data from two German breweries - Löwenbräu and Spaten - from 1929 to 1939, it constructs a story of the relatively complex business environment at the time. Only the financial statements and report of the Supervisory Board (Aufsichtsrat) are used. The story constructed is rich and reveals interesting reasons for the generally decreasing performance. This in turn raises several questions for further research into the two breweries. Arguably, without the construction of the story, such questions and areas of potential interest would not reveal themselves. The method described is useful for researchers to scope out research projects using accounting data and may also be useful for establishing context to accounting and business history studies. Administración y Dirección de Empresas

This paper presents storytelling as a useful research method in its own right, but also to scope out research projects. Construction of a story from archival accounting documents is undertaken. Using archival accounting data from two German breweries - Löwenbräu and Spaten - from 1929 to 1939, it constructs a story of the relatively complex business environment at the time. Only the financial statements and report of the Supervisory Board (Aufsichtsrat) are used. The story constructed is rich and reveals interesting reasons for the generally decreasing performance. This in turn raises several questions for further research into the two breweries. Arguably, without the construction of the story, such questions and areas of potential interest would not reveal themselves. The method described is useful for researchers to scope out research projects using accounting data and may also be useful for establishing context to accounting and business history studies.

The advent of the internet brought technological change at a more rapid pace than previous, and in the past two decades, businesses and consumers have witnessed the advent of technologies such as social media, cloud computing and big data. Relatively young companies such as Google, Amazon and Facebook have taken such technologies deeply within their business models.The effect of cloud computing on management accounting is presently not widely researched. Thus, this study was set out in an exploratory fashion to gain some initial insights on how cloud computing affects management accounting and decision making.

This paper explores management accounting change at the St. James’s Gate Brewery of Arthur Guinness & Sons Ltd brought about by the effects of World War 1 (WW1). In particular, how additional war risk costs were accounted for internally is revealed. Using organizational routines as a theoretical backdrop, new management accounting practices are interpreted. These new practices allocated war risk costs incurred by head office (in Dublin) to other parts of the company. The key role of existing management accounting routines in the formation of new routines is also revealed. Although WW1 was an exogenous driver of change, endogenous change also featured as existing practices guided the creation/adaptation of routines. In essence, accountants within the Guinness Company drew upon their existing knowledge to deal with a new and complex scenario (i.e. WW1). Thus, change and stability went hand-in-hand. Although change did occur, it was moderate and more adaptive, which signifies existing accounting routines were strong and adaptable to major drivers of change such as WW1.

The advent of the internet brought technological change at a more rapid pace than previous, and in the past two decades, businesses and consumers have witnessed the advent of technologies such as social media, cloud computing and big data. Relatively young companies such as Google, Amazon and Facebook have taken such technologies deeply within their business models.

Reconfigurable computing with FPGAs can be highly effective in terms of performance, adaptability, and power for accelerating space applications, but their configuration memory must be scrubbed to prevent the accumulation of single-event upsets. Many scrubbing techniques currently exist, each with different advantages, making it difficult for the system designer to choose the optimal scrubbing strategy for a given mission. This paper surveys the currently available scrubbing techniques and introduces the SOAP method for predicting system availability for various scrubbing strategies using Markov models. We then apply the method to compare hypothetical Virtex-5 and Virtex-6 systems for blind, CRC-32, and Frame ECC scrubbing strategies in LEO and HEO. We show that availability in excess of 5 nines can be obtained with modern, FPGA-based systems using scrubbing. Furthermore, we show the value of the SOAP method by observing that different scrubbing strategies are optimal for different types of missions.

Carbon capture, transport and storage (CCS) is a rapidly growing industry that offers both environmental benefits and substantial business, employment and research opportunities for Scotland and the UK. In 20091 the report Opportunities for CO2 storage around Scotland identified the size of these opportunities and key initiatives that need to be acted upon to move CCS forward in Scotland. Government, industry and stakeholder organisations joined with Scottish Carbon Capture and Storage (SCCS) researchers in this Scottish Carbon Capture and Storage Development Study to progress some of the actions needed to inform the deployment of the entire CCS chain in Scotland and the UK. The study presents new insights on: • A path to CCS, defining the activities and timescales to meet national and international ambitions for deployment of CCS and reduction of greenhouse gas emissions; • Scotland's CO2 storage assets, refining the estimated large-scale carbon dioxide (CO2) storage capacity in North Sea sandstones; • Skills and capacity needs for the future global CCS industry and how to realise opportunities it presents for UK economic development; • Public communication and engagement on CCS. A Path to Deployable CCS technologies was explored and mapped out by the study members in July 2009, prior to the commencement of the study. The path presents their view of the timescales and activities needed to implement CCS in Scotland which, adopted together with other low-carbon technologies, will contribute to the national target of 80% reduction of greenhouse gas emissions by 2050. This path has been adopted by the Scottish Government and Scottish Enterprise and has informed their document 'Carbon Capture and Storage - a Roadmap for Scotland' in 2010. Carbon capture, transport and storage (CCS) is a rapidly growing industry that offers both environmental benefits and substantial business, employment and research opportunities for Scotland and the UK. In 20091 the report Opportunities for CO2 storage around Scotland identified the size of these opportunities and key initiatives that need to be acted upon to move CCS forward in Scotland. Government, industry and stakeholder organisations joined with Scottish Carbon Capture and Storage (SCCS) researchers in this Scottish Carbon Capture and Storage Development Study to progress some of the actions needed to inform the deployment of the entire CCS chain in Scotland and the UK. The study presents new insights on: • A path to CCS, defining the activities and timescales to meet national and international ambitions for deployment of CCS and reduction of greenhouse gas emissions; • Scotland's CO2 storage assets, refining the estimated large-scale carbon dioxide (CO2) storage capacity in North Sea sandstones; • Skills and capacity needs for the future global CCS industry and how to realise opportunities it presents for UK economic development; • Public communication and engagement on CCS. A Path to Deployable CCS technologies was explored and mapped out by the study members in July 2009, prior to the commencement of the study. The path presents their view of the timescales and activities needed to implement CCS in Scotland which, adopted together with other low-carbon technologies, will contribute to the national target of 80% reduction of greenhouse gas emissions by 2050. This path has been adopted by the Scottish Government and Scottish Enterprise and has informed their document 'Carbon Capture and Storage - a Roadmap for Scotland' in 2010.

In the last decade, GaN-on-Si has progressed from fundamental crystal growth studies to product realization and reliability demonstration. GaN-on-Si HEMTs addressing cellular, WiMAX, and broadband RF applications are now commercially available and offer GaN performance attributes in a cost-competitive platform. This presentation will briefly describe the underlying GaN-on-Si material, process, and packaging technology, then focus primarily on performance of these products in both commercial and military applications.All Nitronex NRF1 GaN-on-Si products are grown by MOCVD on 100 mm float-zone Si (111) substrates. A proprietary, strain-compensating (Al,Ga)N transition layer and an amorphous SixAl1-xNy nucleation layer are employed to accommodate lattice and thermal expansion mismatch between the substrate and the epilayers. The wafer fabrication process employs Ti/Al-based ohmic contacts, ion implant device isolation, 0.5 um dielectrically-defined gates, gold airbridge interconnects, and through-wafer source vias. Typical inline DC parametrics include 2DEG sheet resistance of 490 ohms/sq., on-resistance of 3 ohm-mm, peak drain current density of 830 mA/mm, and breakdown voltage of >100V. Packaging solutions include traditional LDMOS-style air cavity outlines with thermally-enhanced flange materials and low-cost plastic SOIC.A family of devices addressing emerging OFDM-based applications such as WiMAX has been developed. WiMAX amplifiers require several watts of linear output power with frequency band allocations ranging from 2.3 to 5.8 GHz and instantaneous bandwidth up to ∼15%. Translated to the transistor level, this implies simultaneous high frequency and high voltage capability – attributes well-suited to the inherent advantages of GaN-based devices. The flagship product in this family is NPT25100, delivering 125W of peak envelope power at 2.5 GHz. Under 2.5 GHz single-carrier OFDM modulation and 10 MHz channel bandwidth, this device produces 10W linear power at 2.0% EVM with 16.5dB associated gain and 26% drain efficiency. The excellent bandwidth of NRF1 devices enables the same device to operate at cellular frequencies from 2.11 - 2.17 GHz, producing >20W average power at an adjacent channel power ratio of -35 dBc.Primary military insertion opportunities include communications (e.g., JTRS - Joint Tactical Radio System) and electronic warfare (e.g., jammers). For EW applications, broadband operation reduces system-level component count and decreases weight / footprint. A family of 48V GaN-on-Si broadband HEMTs has been developed to deliver power levels from 40W - 180W in a compact package. In the highest power case, packaged “power density” (defined as peak output power divided by package volume) reaches ∼650 W/cm3. These power levels – in an outline suitable for highly portable systems – enable improved communications transmit distance and extend the umbrella size of electronic protection units.

GaN-on-Silicon technology is a highly manufacturable, reliable, and cost effective AlGaN/GaN HEMT platform. Maximum RF performance (power and efficiency) can be achieved by addressing two main areas related to the silicon substrate: the RF loss to the silicon substrate and the thermal resistance of the device to the heat sink. In this paper, we will report on how the two areas can be addressed in a realistic environment to enable high power, high voltage operation. This device technology can be used to develop high power amplifiers that are significantly smaller, lighter, and operate over a broad bandwidth.

The design of a church for the present time should combine an expression of the ultimate objectives of the Christian religion with an expression of the liturgical formulae as they have evolved through the centuries. A pedantic adherence to the opinions of contemporary critics of church architecture can hinder the designer and can be avoided by comparing the products of contemporary trends with the rubrical requirements that change only by gradual restoration and suppression, hut rarely by innovation. Therefore, a church should not be built solely as an experiment to test the acceptability of pure novelty or to express the ideals of one generation of people, but it should be designed with a basis in liturgical symbolism and tradition and with an interpretation in terms of contemporary materials. Master of Science

This paper begins to explore how management accounting has evolved over recent years, with a particular focus on web and cloud business models. In recent years the web has developed to include social media, rich user interaction and businesses without ‘bricks and mortar’ and ‘high street shops’. In this context, this paper explores how management accounting techniques and/or practices are used to provide key decision-making information to businesses operating within this environment. The research here is based on an exploratory case study, which we call Web Accounting (WA). Using some constructs on general organisational change put forward by Dawson (2003), we interpret the process of change in the business and resulting changes in management accounting. Our preliminary results show that, at least in this case organisation, there has been a shift in focus to decision-relevant revenues. We also observed that key performance indicators are mainly non-financial, and are based on and driven by the increased focus on revenues. Additionally, WA inadvertently used some traditional management accounting techniques, albeit in a ‘new’ manner. Due to this paper’s exploratory nature, we cannot claim generalizability of results. However, given the novel nature of our findings and the lack of research to date on new business models and management accounting practices, we hope to encourage further research.

Cloud technology is a potential change factor of the management accounting function and the role of the management accountant. The management accounting function today has an inherent interest in the value of work processes and technologies (Lymer and Baldwin, 2012) that include technology development and evaluation (e.g. the decision whether or not to adopt and implement the cloud; cloud risk management), management process interfaces (e.g. issues when basing decisions on condensed information on small screens), resource use and value generation (e.g. shifts in the cost structure when adopting the cloud) and as a result, changes in the role of the management accountant itself. Based on this, we propose four potential research areas where cloud technology might impact management accounting, and thus may be fruitful avenues for future research\ud We apply a systematic literature review to determine the current state of the field in these four areas, and how the management accounting function and the role of the management accountant might influence and be influenced by what cloud technology has to offer. We suggest a research agenda for management accounting research that, as practice is pushing the cloud agenda forward, has the potential to provide insights and ideas from an academic point of view, opening an exciting new field to management accounting research.

This paper begins to explore how management accounting has evolved over recent years, with a particular focus on business models centred around web-based business. A commonly referred online-business model is Web 2.0, which briefly here means that user participation with web pages and Internet sites is more prevalent. For example, in recent years the web has developed to include social media, rich user interaction and businesses without ‘bricks and mortar’ and ‘high street shops’. In this context, this paper explores how management accounting techniques and/or practices are used to provide key decision-making information to businesses operating within this environment.\ud \ud Johnson and Kaplan (1987) are often credited with sparking off an academic debate on the relevance of management accounting techniques to business. In essence, they argued that a dominant influence of financial accounting was one of the major reasons why management accounting had remained fairly static up to the 1980’s. Since the publication of Johnson and Kaplan’s work, some ‘newer’ and perhaps ‘more relevant’ techniques have been reported within the management accounting literature e.g. target and Kaizen costing (Monden and Hamada, 1991), throughput accounting (theory of constraints; Dugdale and Jones, 1998), or strategic management accounting (including the Balanced Scorecard; Kaplan and Norton, 1992). However, within the past ten years or so, the pace of technological change has changed how we lead our lives and how business is done. It might be surmised that such change may also have caused changes to how businesses make decisions, and in turn, change in management accounting techniques and practices. But, based on current evidence, both traditional and new management accounting tools do not seem to have lost their relevance (CIMA, 2009).\ud \ud The research here is based on an exploratory case study, which we call WebAccounting (WA). Using some constructs on general organisational change put forward by Dawson (2003), we attempt to interpret the process of change in the business and resulting changes in management accounting. WA offer accounting software to small business through an online platform. Our preliminary results show that, at least in this case organisation, there has been a shift in focus from decision-relevant costs - which were primarily fixed - to decision-relevant revenues. We also observed that key performance indicators are mainly non-financial, and are based on and driven by the increased focus on revenues rather than costs. Additionally, WA inadvertently used some traditional management accounting techniques, albeit in a re-focused manner. For example, cost-volume-profit analysis was applied, as well as the bare bones of a scorecard without any labelling as such by the company. \ud \ud Our research is limited by the fact that it is, at this stage, exploratory and generalisability of results cannot be claimed. However, given the somewhat novel nature of our findings and the lack of research to date on new business models and management accounting practices, we hope to encourage further research.

This thesis is a musicological and technological analysis of the development of the role of the keyboard in progressive rock from 1968 to 1980, the musicians and their use of technology.\ud \ud \ud Progressive rock has been studied by many researchers who have tended to focus on the background, social-class differences, and musicianship of the bands. However, there has been little analysis of the keyboard, its use, and its role in progressive rock. The main research of this thesis looks at 86 albums over a 13-year period to establish what the role of the keyboard was in this particular genre. The listening analysis is informed by a range of sources ranging from books, online sources and an interview. The thesis compares a number of subjects, such as who played the keyboards, what keyboards were used, and which keyboards increased and decreased in popularity. The findings of this thesis examine the differences, similarities, and the popularity of the keyboards that were used, together with the role of the keyboard in progressive rock, and how this role developed.

The role of the management accountant - has been the subject of many studies, especially in the area of accounting and organizational change. Some studies have found role changes which are perceived as positive to the management accountants (Goretzki et al, 2013, Burns and Vaivio, 2001; Weber, 2011), while others note potentially less favourable changes (Otley, 2008; Scapens and Jazayeri, 2003; Wagle, 1998). In particular, role changes suggesting a move towards a business partner/ business advisor type role have been noted by many academics (e.g. Goretzki et al., 2013; Weber, 2011; Baldvinsdottir et al., 2009; Byrne and Pierce, 2007; Järvenpää, 2007; Burns and Vaivio, 2001; Granlund and Lukka, 1998) as well as practitioners (Simons, 2012; Boettger, 2012). In such work, several theories such as institutional theory (Burns and Baldvinsdottir, 2005; Goretzki et al., 2013), legitimacy theory (Goretzki et al., 2013), sociometric theory (Wagner et al., 2011), contingency theory (Byrne and Pierce, 2007), (strong) structuration theory (Coad and Herbert, 2009; Jack and Kholeif, 2008) and actor-network theory (Dechow and Mouritsen, 2005) have been suggested and used as lenses to interpret observed changes (or stability).

Purpose: Accelerated by the increasing digitalization, the connection of humans and machines has exponentially grown in recent years and the trend continues to gain momentum. Connected cars follow this course of connecting everyday objects to the internet and as contemporary vehicles are becoming more networked, services tailored around connectivity functions form a central value proposition of modern OEM business models. Yet, while connectivity features extend and improve a vehicle’s functional portfolio, the dependency on personal user data fosters the relevance of informational privacy in vehicles. This thesis aims at examining the moderating role of data privacy risks in the adoption process of connected car features. Building on Davis’ Technology Acceptance Model, an adapted acceptance framework which accounts for data privacy risks of connected car features is proposed. Methodology: In a split-test experiment, 440 participants were exposed to different levels of connected car related data privacy risks and subsequently responded to an acceptance survey. Interaction based regression modelling revealed a statistically significant and practically meaningful attenuating moderation effect of data privacy risks on the perceived usefulness and perceived ease of use of connected car features, which in turn influenced usage intention. Findings: The obtained results underscore the importance of data privacy for the adoption of connected car features and contribute to the existing research by showing the importance of combining data privacy risks of connected cars with classical TAM constructs. Objectivo: Acelerada pela digitalização, a ligação entre humanos e máquinas cresceu exponencialmente nos últimos anos e a tendência continua a ganhar ímpeto. Os automóveis em rede [AR] seguem essa tendência de conectar objetos do quotidiano à Internet e, à medida que os veículos contemporâneos se tornam progressivamente mais digitais, os serviços afetos às funções de conectividade representam uma proposta de valor central nos modelos de negócio OEM. Contudo, enquanto as soluções de conectividade ampliam e melhoram as características funcionais de um veículo, a dependência de dados pessoais do utilizador promove a importância da privacidade dos mesmos. Esta tese visa examinar a função moderadora dos riscos da privacidade de dados no processo de adoção de funcionalidades dos AR. Com base no Modelo de Aceitação da Tecnologia (TAM) de Davis, é proposto um modelo de aceitação adaptado que considera os riscos associados à privacidade de dados nos AR. Metodologia: Numa experiência de teste dividida, cerca de 440 participantes foram expostos a diferentes níveis de risco de privacidade de dados relacionado com AR tendo, posteriormente, sido requisitada a sua resposta a um questionário de aceitação. Regressão Linear Interativa revelou um efeito de moderação atenuante, estatisticamente significativo, da privacidade de dados na utilidade e facilidade de uso perceptível das funcionalidades dos AR, o que influencia a intenção de uso. Resultados: Os resultados obtidos salientam a importância da privacidade de dados na adoção de funcionalidades dos AR contribuindo para a pesquisa existente salientando a relevância da combinação dos riscos da privacidade de dados com construções clássicas da TAM.

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Objetivo: Compreender os mecanismos de decisão sobre modo de entrada mantém-se um enigma dada a escassa literatura na expansão de indústrias emergentes (IE) em contraste com indústrias consolidadas (IC). A entrada em IE acarreta desafios nomeadamente a oscilação entre crescimento exponencial e a enorme incerteza na decisão sobre o formato de governança. A atual literatura falha no fornecimento de potenciais consequências das decisões afetas ao modo de entrada. Metodologia: Aborda-se essa lacuna investigando como as escolhas do modo de entrada das empresas (entre aquisições e alianças não patrimoniais) difere entre IE e IC. Este estudo foca-se no negócio de eSports como contexto empírico, contrastando o mesmo com a tradicional indústria do desporto. Combinando duas bases de dados de negócios com um processo manual de recolha de dados, obteve-se uma amostra de 520 negócios de eSports e desporto, entre 2015 e 2020. Resultados: Através de regressão logística, torna-se evidente que a entrada em IE tem um impacto negativo significativo na probabilidade de aquisição. Vice-versa, as empresas optam frequentemente por alianças não patrimoniais, nesses novos contextos. O efeito negativo cresce aquando da moderação do relacionamento comprador-alvo e do nível de diversificação. Aplicabilidade do trabalho: Os resultados evidenciam que os mecanismos de entrada diferem nas IE, aumentando a probabilidade de escolha de uma aliança não patrimonial como forma de governança. O estudo identifica o aumento do risco e a necessidade escassa de recursos e capacidades emergentes por parte dos adquirentes como potenciais razões. Sumariamente, este estudo alerta sobre a necessidade de investigação adicional em IE, sob uma perspetiva estratégica. Purpose: Grasping all mechanisms of entry mode decisions remains a puzzle to strategists. Although well researched in established industries and cross-border settings, literature exploring nascent industry expansion remains scarce. Entering such emerging industries bears particular challenges to managers as they juggle between exponential growth and enormous uncertainty in their governance choice formulation. While gaining great importance, literature fails to provide clear evidence on potential implications on entry mode decisions. Design/methodology/approach: This study addresses this gap. Precisely, it investigates how firms’ entry mode choices (among acquisitions and non-equity alliances) differ between nascent and non-nascent industries. To test this phenomenon, this study chooses the eSports business as empirical context, fulfilling numerous characteristics of emerging industries, and contrasts it to traditional sports as established counterpart. Combining two leading deal databases with manual data collection, this paper builds a dataset of 520 eSports and sports deals between 2015 and 2020. Findings: By running logistic regression, it becomes evident that entering nascent industries has a significant negative effect on acquisition probability. Vice versa, firms choose non-equity alliances more frequently in such novel contexts. The negative effect increases further when moderating the relationship with acquirer-target relatedness and diversification level. Practical Implications: The results provide rich evidence that entry mode mechanisms differ in the presence of nascent industries, incrementing the likelihood of choosing non-equity alliances as governance. Among others, this paper identifies increased uncertainty and acquirers’ limited need for nascent resources and capabilities as potential reasons. Overall, this paper calls for additional research on nascent industries from a strategy perspective.

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