82 results on '"Lisa Jack"'
Search Results
2. Sensemaking and financial management in the decision-making process of farmers
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Lisa Jack, Michael T. Hayden, and Ruth Mattimoe
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Organizational Behavior and Human Resource Management ,Process (engineering) ,business.industry ,Strategy and Management ,Accounting ,Sensemaking ,Focus group ,Financial management ,Dual role ,Agriculture ,Sustainable agriculture ,Business ,Marketing ,Decision-making ,General Economics, Econometrics and Finance - Abstract
Purpose The purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm financial management (FFM) could play in developing sustainable farm enterprises. Design/methodology/approach This paper adopts a qualitative approach with 27 semi-structured interviews exploring farmers’ financial decision-making processes. Subsequently, the interview findings were presented to a focus group. Sensemaking theory is adopted as a theoretical lens to develop the empirical findings. Findings The evidence highlights that FFM has a dual role to play in farmer decision-making. Some FFM activities may act as a cue, which triggers a sensebreaking activity, causing the farmer to enter a process of sensemaking whilst some/other FFM activities are drawn upon to provide a sensegiving role in the sensemaking process. The role of FFM in farmer decision-making is strongly influenced by the decision type (strategic or operational) being undertaken and the farm type (dairy, tillage or beef) in operation. Originality/value The literature suggests that the majority of farmers spend little time on financial management. However, there are farmers who have quite a high level of engagement in FFM activities, when undertaking strategic farm expansion decisions. Those FFM activities help them to navigate through operational decision-making and to make sense of their strategic decision-making.
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- 2021
3. Food fraud and mitigating strategies of UK food supply chain during COVID-19
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Jan Mei Soon-Sinclair, Shingai Nyarugwe, and Lisa Jack
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Food Science ,Biotechnology - Published
- 2023
4. Discounts as a Barrier to Change in Our Food Systems
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Lisa Jack
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Sociology and Political Science - Abstract
Despite the wealth of discussion and ideas on how food systems might change, and all the plans and schemes created to provide solutions to unsustainable food systems, very few researchers have examined the accounting practices that define socio-economic relationships around food. In this article, I show that the imperative for each entity in food supply networks to obtain a discount on costs involved in food supply to survive on very thin margins, inhibits large-scale change. The approach here is introductory, providing an explanation of the accounting issues involved for a non-accounting audience, and an illustrative case study is used to show the embeddedness of always ‘getting a discount’. The case study is drawn from interview data with those involved in intermediary companies and in alternative food distribution in Canada and the USA. The difficulties faced by organisations distributing food on a more local level and the lack of lasting and widespread change despite their endeavours, is shown to linked to the inevitability that they too need to ‘get discounts’ to survive. This interdisciplinary study is important to provide context for sociological thinkers and activists seeking to understand the barriers to change in food behaviours and food strategies.
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- 2023
5. Mapping Product Returns Processes in Multichannel Retailing: Challenges and Opportunities
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Regina Frei, Lisa Jack, and Sally-Ann Krzyzaniak
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Environmental effects of industries and plants ,Renewable Energy, Sustainability and the Environment ,Geography, Planning and Development ,TJ807-830 ,retail ,Management, Monitoring, Policy and Law ,sustainability ,TD194-195 ,product returns ,reverse supply chains ,Renewable energy sources ,Environmental sciences ,GE1-350 - Abstract
An increasing percentage of products in multichannel retail are being returned, yet many retailers and manufacturers are not aware of the importance and scale of this issue. Similarly, the literature on online returns is limited. Returns processes can be very complicated, contain many manual steps that have several variations, unclear decision-making rules and, at the handling stage, often involve low-wage third-party employees guided by patchy IT systems. This article maps the complexity of product returns processes, highlights challenges and identifies opportunities for improvement, thereby contributing to a deeper understanding of the emerging field of product returns research. It also concludes that it is essential for returns to be made a strategic priority at the senior management level, implementing a Lean approach to returns systems. The research was based on 4 case studies, 17 structured interviews and 3 retail community workshops, all with British and other Western European retailers. Through triangulation of individual data, a generic process map for retail returns was created and implications for sustainability, loss prevention and profit optimisation are examined.
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- 2022
- Full Text
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6. Campus Support Program Service Use by Students Who Experienced Foster Care, Relative Care, or Homelessness
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Lisa Jackson, Lisa Schelbe, Jennifer Geiger, and Christopher Schoborg
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foster care alumni ,homeless students ,foster youth ,campus support programs ,postsecondary education ,Special aspects of education ,LC8-6691 - Abstract
Campus support programs (CSPs) in higher education institutions seek to address the barriers encountered by students who experienced foster care or homelessness (SEFC/H). This mixed methods study of a CSP at Florida State University examined the SEFC/H’s service use and students’ perceptions of the CSP to better understand student experiences. Study participants included 54 CSP students who graduated between 2015 and 2020. They completed surveys at graduation and six months and one year post-graduation. Students reported service use and perceptions of the services’ helpfulness. They described what they valued in the CSP and what the CSP could have done to better prepare them for life after graduation. Findings show a high level of service use and perceptions of helpfulness. Students reported valuing the support; resources; physical space; sense of belonging, community, family, and home; growth and motivation; and success because of their CSP involvement. Areas where students believed the CSP could better prepare them for life after graduation included finances, graduate school, career planning, life skills, and connections. Implications for CSP include assisting SEFC/H with (a) planning and life skills, (b) financial literacy and money, and (c) mentors and connections.
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- 2024
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7. Product returns: a growing problem for business, society and environment
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Steve Brown, Lisa Jack, and Regina Frei
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Business strategy ,Supply chain management ,Strategy and Management ,05 social sciences ,Social sustainability ,General Decision Sciences ,Reverse logistics ,Retail sector ,Product (business) ,Sustainability ,Accounting ,Management of Technology and Innovation ,Scale (social sciences) ,0502 economics and business ,Operations strategy ,050211 marketing ,Strategic management ,Business ,Senior management ,050203 business & management ,Industrial organization - Abstract
PurposeThis article sheds light onto the increasing problem of product returns, which is exacerbated by growing e-commerce. Many retailers and academics are oblivious to the nature and scale of this challenge. Interdisciplinary research is needed to develop supporting theory, and cross-functional teams are required to implement measures addressing economic, ecological and social sustainability issues.Design/methodology/approachThe initial project adopted a multi-case study approach, whereby returns processes were mapped, vulnerabilities identified and a returns cost calculator was developed.FindingsProduct returns processes are usually complicated, prone to internal and external fraud, inefficient and lack sustainability. They can generate considerable losses to the business, especially as returns data are often not systematically collected, monitored or reported to senior management. There are important implications for strategic and operational management, namely the need to develop a concept for Lean returns systems.Originality/valueProduct returns are a unique and understudied but growing field in academic research, with only few publications over the last two decades. Yet the phenomenon is causing increasing problems in business and society. Robust solutions could achieve great financial and non-financial impacts.
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- 2020
8. From a history of accounting towards a philosophy of accounting communication
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Lisa Jack
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History ,business.industry ,Accounting ,Reading (process) ,media_common.quotation_subject ,Pragmaticism ,Business, Management and Accounting (miscellaneous) ,Sociology ,business ,Philosophy of accounting ,General Business, Management and Accounting ,media_common - Abstract
Upon reading and reviewing Edwards’ A History of Corporate Financial Reporting, a sense exists of how many conversations have taken place on how accounting is practised, and how the nature of accou...
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- 2019
9. Facing up to new realities: The case for using relevant cost and target cost approaches in agriculture
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Lisa Jack and James V.H. Jones
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- 2007
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10. Professionalism-training in undergraduate medical education in a multi-cultural, multi-ethnic setting in the Gulf Region: an exploration of reflective essays
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Rasha Buhumaid, Farah Otaki, Katarzyna Czabanowska, Adrian Stanley, Mutairu Ezimokhai, Lisa Jackson, and Samuel B. Ho
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Professionalism ,Undergraduate medical education ,Gulf Region ,United Arab Emirates ,Adult learning theory ,Kolb’s experiential learning theory ,Special aspects of education ,LC8-6691 ,Medicine - Abstract
Abstract Background Despite the established need to prioritize professionalism-training in developing future physicians, very few medical programs in the Gulf Region embed in their curricula discrete contextualized courses aimed at developing the corresponding competencies, while fostering self-directed learning. This study aims at exploring the perception of undergraduate medical students in a multi-cultural, multi-ethnic setting regarding their understanding of, and personal experience with professionalism through their engagement with the content of an innovative curriculum-based professionalism course, offered at a Medical School in Dubai, United Arab Emirates. Methods The study used a qualitative phenomenological research design. Out of 33 students, 29 students had submitted reflective essays. The content of these essays was inductively analyzed following a six-step framework for conducting thematic analysis. The framework’s steps include familiarizing oneself with the data, generating initial codes, searching for themes, reviewing themes, defining and naming themes, and producing the report. Findings The inductive qualitative analysis generated the Professionalism Learning Journey model. This conceptual model includes four interconnected themes: Awareness, Acknowledgement, Realization, and Application. The generated model depicts the trajectory that the learners appear to experience while they are engaging with the content of the course. Conclusion Integrating a professionalism-training course into an undergraduate medical curriculum is likely to be positively appraised by the learners. It raises their awareness, enables them to value the subject matter and the sophistication of its application, and empowers them to put into practice the taught principles, on an individual basis and collectively. This is especially true when the course is entrenched in constructivism experiential learning theory and designed to foster self-directed learning. The introduced conceptual model, in conjunction with the innovative professionalism-training course curriculum, can serve as a template for other competencies and other schools.
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- 2024
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11. Collective action and UK wine investment fraud
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Karina Mari Olsen Einarsen and Lisa Jack
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Wine ,elder abuse ,050208 finance ,05 social sciences ,Law enforcement ,Elder abuse ,Collective action ,wine commodity investment ,Accounting ,0502 economics and business ,050211 marketing ,Alternative investment ,Business ,fraud ,Marketing ,Public education ,Enforcement ,Finance ,Wine industry - Abstract
Purpose The purpose of this paper is to examine the measures taken by legitimate wine investment companies and enforcement agencies to counter alternative investment scams. Design/methodology/approach The authors interviewed wine industry and law enforcement specialists to understand the nature of wine investment fraud and the characteristics of the victims. They also drew on secondary data in the form of government agency research and media sources. Findings The majority of wine investment frauds are boiler room operations, using social engineering techniques to draw victims into the fraud. The authors conclude that countering wine investment fraud requires public education by government, the wine industry and the police. Research limitations/implications This is a small-scale study that uses interviews with experts in the industry and in law enforcement and secondary data as evidence. Despite the limitations in the number of interviews, the authors are able to comment on the social impacts of alternative investment scams and suggest a theoretical basis for future work in the field. Practical implications The authors make a case for regulators and investors to be part of collective action through education and public awareness campaigns to combat alternative investment fraud. Originality/value The authors outline how collective action theory might be extended to investigate fraud prevention measures in other financial and commodity markets.
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- 2019
12. Sensemaking and the influencing factors on farmer decision-making
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Ruth Mattimoe, Michael T. Hayden, and Lisa Jack
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Direct Payments ,Sociology and Political Science ,Geography, Planning and Development ,Population ,0211 other engineering and technologies ,0507 social and economic geography ,Vulnerability ,02 engineering and technology ,Development ,financial and non-financial influencing factors ,Profit (economics) ,Strategic decision-making ,Accounting ,Agricultural policy ,Farm expansion decisions ,Financial and non-financial influencing factors ,Farmer decision-making ,Sensemaking ,education ,farm expansion decisions ,farmer decision-making ,education.field_of_study ,Public economics ,05 social sciences ,sensemaking ,021107 urban & regional planning ,Sustainability ,Business ,050703 geography ,Common Agricultural Policy - Abstract
The budget for the Common Agricultural Policy (CAP) is €365bn (European Commission, 2018) for 2021–2027, with the majority allocated to farmers through direct payments. Given the economic vulnerability of many farm enterprises, and the concern about the sustainability of food supply for a growing worldwide population, these payments are provided to encourage food production. Despite this economic vulnerability, many farmers do not appear to run their business with the sole intention of profit maximisation. This paper explores various financial and non-financial influencing factors on the strategic farm expansion decision-making process of farmers with the aim of assisting policymakers and farm advisors to develop a deeper understanding of that process. As a result, agricultural policy may be more effectively formulated and advisory services to farmers may be improved. Semi-structured interviews were undertaken with 27 farmers who have undertaken strategic farm expansion decisions. Subsequently, the interview findings were presented to a focus group to probe them in more detail. A wide range of financial and non-financial influencing factors on the strategic farm expansion decision-making process of farmers emerge. Analysis of the influencing factors by the specific type of farm expansion decision undertaken and by farm type provides further insights. It is proposed that these influencing factors act as a cue which trigger a sensebreaking activity and cause the farmer to enter a process of sensemaking, culminating in a strategic farm expansion decision being undertaken.
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- 2021
13. Sustainable reverse supply chains and circular economy in multichannel retail returns
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Lisa Jack, Sally-Ann Caroline Krzyzaniak, and Regina Frei
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Strategy and Management ,Circular economy ,Supply chain ,05 social sciences ,Geography, Planning and Development ,Reverse logistics ,010501 environmental sciences ,Management, Monitoring, Policy and Law ,01 natural sciences ,Profit (economics) ,0502 economics and business ,Structured interview ,Sustainability ,Corporate social responsibility ,Strategic management ,Business ,Business and International Management ,050203 business & management ,Industrial organization ,0105 earth and related environmental sciences - Abstract
The percentage of products being returned in multichannel retail are high and further increasing, yet many retailers and manufacturers are unaware of the importance and scale of this issue. They consider dealing with returns as a cost of doing business and are oblivious of the potential for conflicts between their corporate social responsibility commitments and their returns practices. This article investigates how far sustainable practices and circular economy concepts have been implemented in retail returns systems; it identifies vulnerabilities, barriers, and challenges to the implementation of sustainable, circular practices and suggests ways to overcome them, as sustainability, loss prevention, and profit optimisation can go hand in hand with the right approach to the organisation of the reverse supply chain. Implications of this research on strategic management are outlined. The research was conducted using in-depth interviews and observations with four major retailers in the United Kingdom, 17 structured interviews, 100 retailer website reviews, and three retail community workshops, all with British and other European retailers.
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- 2020
14. The cost of food crime
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Ansgar Wohlschlegel, Edward Smart, Lisa Jack, and Adam Cox
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Economics - Published
- 2020
15. Agriculture
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Lisa Jack
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- 2020
16. Accountants’ proactivity in intra-organisational networks: a strong structuration perspective
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Lyn Daff and Lisa Jack
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Horizontal and vertical ,business.industry ,media_common.quotation_subject ,05 social sciences ,Economics, Econometrics and Finance (miscellaneous) ,Perspective (graphical) ,Accounting research ,Context (language use) ,Structuration theory ,050201 accounting ,Proactivity ,Public relations ,Accounting ,Perception ,0502 economics and business ,Agency (sociology) ,Sociology ,business ,050203 business & management ,media_common - Abstract
Purpose The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go about building and maintaining their networks. It also illustrates the use of strong structuration theory, which specifically considers the networks that surround agents. The theoretical discussion highlights the significance of communication as agency in the context of accounting practice through a strong structuration perspective. Design/methodology/approach A qualitative approach to the inquiry was adopted. Interviews were conducted with 30 Australian accountants from 22 not-for-profit organisations. A thematic approach was used to analyse the transcripts. Structuration theory, supplemented by strong structuration, informed the study. Findings The interviewees attested to the importance of communication and developing networks within their organisations. They actively sought to expand and enhance their networks. The accountants played a pivotal role in networks and they pursued both horizontal and vertical relations. The accountants’ knowledge of organisational positions and perceptions of their own roles were used strategically in attempts to alter the internal structures of networked others. Research limitations/implications The interviewed accountants worked in not-for-profit organisations and this may influence the findings. Future research might consider accountants working in for-profit organisations. The study provides insights into strategies to develop intra-organisational networks. Originality/value The study contributes to the meagre literature regarding accountants’ networks within organisations. It provides insights that may assist accountants in enhancing their own networks. Although structuration theory is well-established in accounting research, the enrichments offered by strong structuration are illustrated in this study.
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- 2018
17. How qualitative research can infuse teaching in accounting
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Olivier Saulpic and Lisa Jack
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05 social sciences ,Psychological intervention ,Agency (philosophy) ,050201 accounting ,Reflexivity ,Accounting ,0502 economics and business ,Engineering ethics ,Sociology ,Business and International Management ,Nexus (standard) ,qualitative research ,050203 business & management ,Qualitative research - Abstract
Purpose This paper aims to present an understanding of what it means to infuse teaching with qualitative research and to introduce the papers in the special issue. Design/methodology/approach This is an introductory essay that provides a brief overview and analysis of the ideas to be found in the issue. Findings The special issue contributes to the understanding of the integration of teaching and research by showing how the authors as actors, as teacher-researchers, bring not just the findings but also reflexivity into the classroom and take knowledge out into both research and teaching. The papers in this issue all consider the agency of teachers in bringing an epistemology into the classroom, and in developing that epistemology. Originality/value The papers in this issue go beyond concepts of research-led teaching and the research-teaching nexus towards reflective pieces that develop understanding of epistemology rather than more conventional reports of classroom interventions.
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- 2019
18. Designing a conceptual methodology for structuration research
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Lisa Jack and Georgios Makrygiannakis
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Research design ,strong structuration ,Data collection ,Computer science ,Management science ,business.industry ,05 social sciences ,Control (management) ,abduction ,Accounting ,Structuration theory ,050201 accounting ,conceptual methodology ,research design ,Field (computer science) ,case study ,0502 economics and business ,Management accounting ,business ,theorisation ,050203 business & management ,Management control system ,Social theory - Abstract
Purpose The purpose of this paper is to explore the application of social theory as conceptual methodology in the design of case study research. Design/methodology/approach The authors examine how social theory can be used to design case study research when the choice of theory is made before or during the empirical enquiry. Rather than simply presenting the elements of design, the focus is on the ways the elements relate and connect to each other, i.e. how a researcher can design each step to facilitate the work that needs to be done in the others. Findings A circular research design starts and finishes with the theory. The conceptual tools that social theories offer can be used to guide researchers into the empirical field and out of it. A conceptually driven design facilitates the interconnection between the various steps of a research project and can keep theory, research problem and data closely connected. Research limitations/implications There is a role for systematic research design in interpretative case studies in management accounting and control. Although this paper uses strong structuration theory, the circular design proposed can be applied for other social theories and methodologies where an abductive approach is appropriate. Originality/value There are very few papers that explicitly demonstrate the implications of research design choices in case study research. In particular, the authors contribute to discussions on the conduct of interpretative research in management control and demonstrate that, especially for structuration theory, a conceptual methodology approach to research design, data collection and analysis can lead to theoretical insight.
- Published
- 2018
19. Accounting, performance measurement and fairness in UK fresh produce supply networks
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Lisa Jack, Juan Manuel Ramón-Jerónimo, and Raquel Florez-Lopez
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Organizational Behavior and Human Resource Management ,Information Systems and Management ,Sociology and Political Science ,business.industry ,relational justice ,05 social sciences ,Accounting ,Context (language use) ,performance measurement ,050201 accounting ,embargoover12 ,Economic Justice ,Intermediary ,0502 economics and business ,Accounting information system ,supermarkets ,Food systems ,Performance measurement ,Business ethics ,business ,050203 business & management ,Risk management ,supply networks - Abstract
Food systems in Europe, North America and Australasia are dominated by a small number of supermarkets supplying over 70% of the food consumers buy, and the model is being translated into other markets such as the Middle East and Asia. Relationships between suppliers and supermarkets are contentious in all such systems. Here, interviews were carried out with representatives of three major grower-packers supplying between them around 50% of the UK's fresh produce. We were interested in three questions, namely: how performance measurement, risk management and communication of accounting information are used by intermediaries in an allegedly unfair commercial environment; the extent to which the accounting and control practices observed support perceptions that suppliers in supermarket-dominated supply networks are treated unfairly; and what accounting and control practices would be indicative of fair commercial relationships? Researchers in the cross-disciplinary literature use John Rawls' theories of ‘justice as fairness’ in this context. Recent developments in business ethics and philosophy apply his theories to questions of relational power and fairness in commercial relationships. We follow these writers to understand where, if at all, the perceived unfairness of these food systems lies. Our empirical work and analysis can make an initial contribution from the discipline to this debate, because it has the potential to show how accounting and control practices are at the centre of the fragilities of the wider system, and of possible remedies.
- Published
- 2018
20. High-fidelity simulation versus case-based tutorial sessions for teaching pharmacology: Convergent mixed methods research investigating undergraduate medical students' performance and perception.
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Rachid Kaddoura, Hanan Faraji, Farah Otaki, Rajan Radhakrishnan, Adrian Stanley, Agnes Paulus, Lisa Jackson, Reem Al Jayyousi, Sharon Mascarenhas, Meghana Sudhir, Jalal Alfroukh, Hardik Ghelani, Aida Joseph Azar, Amar Hassan Khamis, and Reem Kais Jan
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Medicine ,Science - Abstract
IntroductionMedical educators strive to improve their curricula to enhance the student learning experience. The use of high-fidelity simulation within basic and clinical medical science subjects has been one of these initiatives. However, there is paucity of evidence on using simulation for teaching pharmacology, especially in the Middle East and North Africa region, and the effectiveness of this teaching modality, relative to more traditional ones, have not been sufficiently investigated. Accordingly, this study compares the effects of high-fidelity simulation, which is designed in alignment with adult and experiential learning theories, and traditional case-based tutorial sessions on the performance and perception of undergraduate Year 2 medical students in pharmacology in Dubai, United Arab Emirates.MethodsThis study employed a convergent mixed methods approach. Forty-nine medical students were randomly assigned to one of two groups during the 16-week pharmacology course. Each group underwent one session delivered via high-fidelity simulation and another via a case-based tutorial. A short multiple-choice question quiz was administered twice (immediately upon completion of the respective sessions and 5 weeks afterwards) to assess knowledge retention. Furthermore, to explore the students' perceptions regarding the two modes of learning delivery (independently and in relation to each other), an evaluation survey was administered following the delivery of each session. Thereafter, the iterative joint display analysis was used to develop a holistic understanding of the effect of high-fidelity simulation in comparison to traditional case-based tutorial sessions on pharmacology learning in the context of the study.ResultsThere was no statistically significant difference in students' knowledge retention between high-fidelity simulation and case-based tutorial sessions. Yet, students expressed a greater preference for high-fidelity simulation, describing the corresponding sessions as more varied, better at reinforcing learning, and closer to reality. As such, the meta-inferences led to expansion of the overall understanding around students' satisfaction, to both confirmation and expansion of the systemic viewpoint around students' preferences, and lastly to refinement in relation to the perspective around retained knowledge.ConclusionHigh-fidelity simulation was found to be as effective as case-based tutorial sessions in terms of students' retention of knowledge. Nonetheless, students demonstrated a greater preference for high-fidelity simulation. The study advocates caution in adapting high-fidelity simulation, where careful appraisal can lend itself to identifying contexts where it is most effective.
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- 2024
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21. Clinical learning environments across two different healthcare settings using the undergraduate clinical education environment measure
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Hani TS Benamer, Laila Alsuwaidi, Nusrat Khan, Lisa Jackson, Jeyaseelan Lakshmanan, Samuel B. Ho, Catherine Kellett, Alawi Alsheikh-Ali, and Adrian G Stanley
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Clinical learning environments ,Undergraduate Clinical Education Environment measure ,Undergraduate medical students ,Private Health Sector ,Public Health Sector ,Special aspects of education ,LC8-6691 ,Medicine - Abstract
Abstract Background The clinical placements of our medical students are almost equally distributed across private and public sectors. This study aims to assess medical students’ perceptions of their Clinical learning Environment (CLE) across these two different healthcare settings, using the Undergraduate Clinical Education Environment Measure (UCEEM). Methods 76 undergraduate medical students (Year 5 and 6), were invited to participate. Data were collected using an online UCEEM with additional questions related to demographics and case load exposure. The UCEEM consists of two overarching domains of experiential learning and social participation, with four subdomains of learning opportunities, preparedness, workplace interaction, and inclusion. Results 38 questionnaires were received. Of 225 responses to the individual UCEEM items, 51 (22.6%) scored a mean of ≥ 4 (range 4-4.5, representing strong areas), 31 (13.7%) scored a mean of ≤ 3 (range 2.1-3, needing attention) and 143 (63.6%) scored a mean of 3.1–3.9 (areas that could be improved). The majority (63%) of the case load exposure responses scored a mean of ≥ 4 (range 4-4.5). Compared to the private sittings, there is a significant reduction in total UCEEM (p = 0.008), preparedness for student entry (p = 0.003), and overarching dimension of social participation (p = 0.000) scores for the public sector. Similarly, both workplace interaction patterns and student inclusion and equal treatment scored significantly lower for the public sector (p = 0.000 and p = 0.011 respectively). Two out of three case load exposure items scored significantly higher for the public sector (p = 0.000). Discussion The students’ CLE perceptions were generally positive. The lower UCEEM ratings in the public sector items were related to student entry preparedness, workplace interactions, student inclusiveness and workforce equity of treatment. In contrast the students were exposed to more variety and larger number of patients in the public sector. These differences indicated some significantly different learning environments between the two sectors.
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- 2023
- Full Text
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22. Food fraud vulnerability assessment tools used in food industry
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Sally-Ann Caroline Krzyzaniak, Jan Mei Soon, Zoe Shuttlewood, Madeleine Smith, and Lisa Jack
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Food industry ,Food fraud ,media_common.quotation_subject ,01 natural sciences ,0404 agricultural biotechnology ,Vulnerability assessment ,Accounting ,Food supply ,Marketing ,health care economics and organizations ,media_common ,D690 ,business.industry ,010401 analytical chemistry ,digestive, oral, and skin physiology ,D630 ,04 agricultural and veterinary sciences ,Food safety ,040401 food science ,0104 chemical sciences ,Critical control point ,business ,Threat assessment ,control measures, food integrity, fraud, vulnerability assessment ,Food Science ,Biotechnology ,Reputation - Abstract
In recent years, the issue of food fraud has become both widely discussed within the food industry and seemingly more prevalent, with incidents happening worldwide. The purpose of this study was to investigate the use of different types of anti-fraud tools within the UK food industry. The study utilised an online survey questionnaire and food manufacturing companies were invited to participate in the study via email and calls for participation through industry networks i.e. Food Integrity Intelligence Network (FIIN), the Federation of Bakers and the Food and Drink Federation. Nineteen food manufacturers returned the completed survey. Of the food businesses surveyed, most used their own in-house food fraud vulnerability assessment (FFVA) tools followed by the Campden Threat Assessment and Critical Control Point (TACCP). Campden TACCP is the evaluation of threats, identification of vulnerabilities and implementation of controls of the entire production process. The threats controlled by TACCP include economically motivated adulteration (EMA) and malicious contamination. Around one third of the companies reported being victims of food fraud. Food manufacturers were divided about the impact of conducting food fraud vulnerability assessments. Half of the food manufacturers were optimistic about the impact of FFVA whilst the rest were uncertain or negative. Positive impacts include raising awareness and ensuring integrity of food supply chain whilst negative views were associated with cost and concerns for brand reputation. The adoption and conduct of FFVA is still at its infancy and the full impact remains to be seen. However, with time and constant vigilance from the food industry, FFVA will benefit the sector and the safety and integrity of the food supply chain.
- Published
- 2019
23. The paradox of embedded agency from a strong structuration perspective: an illustrative case study of resistance to change in budgeting processes
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Lisa Jack and Ahmed Othman Rashwan Kholeif
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Middle management ,Resistance (psychoanalysis) ,Structuration theory ,Monitoring and evaluation ,resistance ,Political science ,Accounting ,Agency (sociology) ,Management accounting ,Dualism ,Embedded agency ,performance-based budgeting ,Egypt ,Business and International Management ,Sales tax ,Positive economics ,strong structuration theory - Abstract
PurposeThis paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency, focussing on resistance, in the budgeting literature. It also applies this framework to an illustrative case study that examines a failed attempt to implement performance-based budgeting (PBB) in the Egyptian Sales Tax Department (ESTD).Design/methodology/approachThe authors have used SST as an analytical framework. Longitudinal case study data were collected from interviews, observations, discussions and documentary analysis and from publicly available reports and other media issued by the World Bank.FindingsThe SST framework identifies the circumstances in which middle managers as embedded agency have limited possibilities to change their dispositions to act and identify opportunities for emancipation in the wider social context in which they are embedded. The official explanation for the failure to implement PBB in Egypt was obstruction by middle managers. The findings of this study provide an alternative explanation to that published by the World Bank for the failure to institutionalise PBB in Egypt. It was found that the middle managers were the real supporters of PBB. Other parties and existing laws and regulations contributed to the failure of PBB.Research limitations/implicationsAs a practical implication of the study, the analysis presented here offers an alternative interpretation of the failure of the Egyptian project for monitoring and evaluation to that published by the World Bank. This case and similar cases may enhance the understanding of how and when monitoring and evaluation technologies should be introduced at the global level to manage conflicts of interest between agencies and beneficiaries.Originality/valueThis paper contributes to the extant management accounting literature on the use of ST in addressing the paradox of embedded agency in making or resisting structural change. It uses SST to integrate Giddens’ ST with critical realist theory, incorporating duality and dualism in a stronger model of structuration. The SST framework offers a means of analysing case studies that result from interactions and conjunctures between different groups of actors at different ontological levels. The paper also examines the issue of embedded agency in budgeting research using an illustrative case study from a developing country, Egypt.
- Published
- 2019
24. Moving towards digital governance of university scholars:instigating a post-truth university culture
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Hanne Nørreklit, Lisa Jack, and Lennart Nørreklit
- Subjects
business.industry ,Corporate governance ,media_common.quotation_subject ,University scholars ,05 social sciences ,Control (management) ,Information technology ,Enlightenment ,050201 accounting ,Language-game ,Public relations ,Thrall ,0502 economics and business ,Performance measurement ,Habitus ,Digital language ,Sociology ,Business and International Management ,business ,Post truth ,050203 business & management ,Habitus-based language ,media_common - Abstract
Purpose - Governance models are increasingly driven by information technology and are being applied to measure the performance of all kinds of organisational activity including that of universities. This paper investigates whether the language embedded in the production and use of data for governance models based on information technology (IT) facilitates a governance culture that excludes the scholarly insights of university professionals.Methodology - Theoretically, the paper draws on the language philosophy of the live language games of capable habitus-based practices and that of the digital language of IT systems. The theoretical framework is illustrated by examples of university practices.Findings - We argue that the reductive, digital language embedded in IT-based performance measures might destroy the live language game through which scholars of universities produce and develop complex cognitive conceptual habitus. Managers in thrall to the digital language of control accessible via IT can use it to create operational paths that crowd out the free cognitive conceptual habitus of the university scholars. Accordingly, the culture of the corporate university is moving towards a post-truth state.Implications - Digitally based management systems have created a palpable change in university work place narratives, but the extended use of these systems has not solved governance problems. The situation suggests that the role of universities as the foundation for the whole project of enlightenment and knowledge-based society is threatened.Originality/Value – Our paper provides a novel insight into the changing discourses in university governance in an era increasingly characterised as post-truth.
- Published
- 2019
25. Sustainable Reverse Supply Chains for Retail Product Returns
- Author
-
Lisa Jack, Regina Frei, and Sally-Ann Caroline Krzyzaniak
- Subjects
Retail industry ,Best practice ,Supply chain ,Sustainability ,Structured interview ,Business ,Product (category theory) ,Industrial organization ,Variety (cybernetics) - Abstract
With online sales growing massively over the last few years, product returns have also increased significantly, and for a variety of reasons. However, most companies strongly underestimate the effort and costs necessary for dealing with these returns. The reverse supply chains and systems used are often ad-hoc and have many weaknesses; research has shown that sustainability is a topic still completely neglected in the area. This chapter contributes to identifying vulnerabilities, explains best practice, suggests ways to achieve further improvement and points out where further investigation is required. The findings are based on a comprehensive study involving 100 retailers’ online returns policies; a review of other existing studies; four in-depth case studies with major UK retailers, including over 25 interviews, observations and site visits; and structured interviews with another 17 retailers in the UK and Europe. Feedback was sought from retail industry consortia.
- Published
- 2019
26. Using team-based learning to optimize undergraduate family medicine clerkship training: mixed methods study
- Author
-
Lisa Jackson and Farah Otaki
- Subjects
Team-based learning ,Family medicine ,Medical education ,Students ,Satisfaction ,Adult learning ,Special aspects of education ,LC8-6691 ,Medicine - Abstract
Abstract Background Team-Based Learning (TBL) is an established educational strategy which has become increasingly popular in the training of healthcare professionals. TBL is highly suitable for teaching Family Medicine (FM) especially that teamwork and collaborative care, in this medical discipline, are at the core of safe and effective practice. Despite the established suitability of TBL for teaching FM, there are no empirical studies that capture the students’ perception of a TBL in FM undergraduate learning experience in the Middle East and North Africa region (MENA). Objective The overall objective of this study was to investigate the perception of students regarding a TBL in FM intervention (in Dubai, United Arab Emirates), that was designed and implemented in alignment with a constructivist learning theory. Methods A convergent mixed methods study design was utilized to develop a thorough understanding of the students’ perceptions. Qualitative and quantitative data were concurrently collected and independently analyzed. The output of thematic analysis was systematically merged with the quantitative descriptive and inferential findings using the iterative joint display process. Results The qualitative findings shed light on the students’ perception of TBL in FM, and the interplay between team cohesion and engagement with the course. As for the quantitative findings, they showed that the percentage of the total average of the Satisfaction with TBL in FM score was 88.80%. As for change in impression of FM discipline, the percentage of the total average was 83.10%. The perception of team cohesion, with a mean of agreement of 8.62(1.34), seemed to be significantly associated with the students’ perception of the team test phase component, only (P
- Published
- 2023
- Full Text
- View/download PDF
27. The Marri Gudjaga project: a study protocol for a randomised control trial using Aboriginal peer support workers to promote breastfeeding of Aboriginal babies
- Author
-
Rebecca Thorne, Rowena Ivers, Michelle Dickson, Karen Charlton, Lisa Jackson Pulver, Christine Catling, Michael Dibley, Simon Eckermann, Shahla Meedya, Miranda Buck, Patrick Kelly, Elizabeth Best, Melanie Briggs, and Joan Taniane
- Subjects
Breastfeeding ,Aboriginal ,Peer support ,Breastfeeding initiation ,Public aspects of medicine ,RA1-1270 - Abstract
Background Breastfeeding protects against a range of conditions in the infant, including sudden infant death syndrome (SIDS), diarrhoea, respiratory infections and middle ear infections [1, 2]. The World Health Organization (WHO) recommends exclusive breastfeeding until six months of age, with continued breastfeeding recommended for at least two years and other complementary nutritious foods [3]. The 2017-18 National Health Survey (NHS) and 2018-19 National Aboriginal and Torres Strait Islander Health Survey (NATSIHS) reported that the proportion of breastfeeding in Aboriginal and Torres Strait Islander infants (0–2 years) were less than half that of non-Indigenous infants (21.2% vs. 45%, respectively)[4]. There is a lack of research on interventions supporting Aboriginal women to breastfeed, identifying an evaluation gap related to peer support interventions to encourage exclusive breastfeeding in Aboriginal women. Methods We will evaluate the effect of scheduled breastfeeding peer support for and by Aboriginal women, on breastfeeding initiation and the prevalence of exclusive breastfeeding. This MRFF (Medical Research Future Fund) funded project is designed as a single-blinded cluster randomised controlled trial recruiting six sites across New South Wales, Australia, with three sites being randomised to employ a peer support worker or undertaking standard care. Forty pregnant women will be recruited each year from each of the six sites and will be surveyed during pregnancy, at six weeks, four and six months postnatally with a single text message at 12 months to ascertain breastfeeding rates. In-depth interviews via an Indigenous style of conversation and storytelling called ‘Yarning’ will be completed at pre- and post-intervention with five randomly recruited community members and five health professionals at each site” [5]. Yarns will be audio recorded, transcribed, coded and thematic analysis undertaken. Health economic analysis will be completed to assess the health system incremental cost and effects of the breastfeeding intervention relative to usual care. Discussion Evidence will be given on the effectiveness of Aboriginal peer support workers to promote the initiation and continuation of breastfeeding of Aboriginal babies. The findings of this study will provide evidence of effectiveness and cost-effectiveness of including peer support workers in postnatal care to promote breastfeeding practices. Trial Registration ACTRN12622001208796 The impact of breastfeeding peer support on nutrition of Aboriginal infants
- Published
- 2023
- Full Text
- View/download PDF
28. Understanding management accounting change using strong structuration frameworks
- Author
-
Lisa Jack and Georgios Makrygiannikis
- Subjects
Value (ethics) ,medicine.medical_specialty ,media_common.quotation_subject ,Economics, Econometrics and Finance (miscellaneous) ,Context (language use) ,Accounting ,Positive accounting ,budgeting ,Originality ,0502 economics and business ,Management accounting ,change ,medicine ,Sociology ,Positive economics ,media_common ,strong structuration ,business.industry ,05 social sciences ,hotels ,050201 accounting ,Variance (accounting) ,Context analysis ,crisis ,Action (philosophy) ,business ,050203 business & management - Abstract
Purpose The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change. Design/methodology/approach A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents’ perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study. Findings The agents in the case, triggered by the crisis, gradually come to criticise the way they practice budgeting. The first response is to practice budgeting more normatively, but later they criticise and modify these norms. As their formal mentalities co-mediated action, variance management became proactive rather than reactive. Variations in the ways agents draw upon structures – unreflectively or critically – and on how they act to reproduce structures – routinely or strategically – characterise change in management accounting practice. Agents’ reasoning and conduct leading to action is local, and these local changes in conduct and context are significant in understanding management accounting change. Originality/value This framework for studying management accounting change balances structural conditions of action, with action and interaction. It can be used to study how, why, and by whom institutionalised management accounting practices may change.
- Published
- 2016
29. The bridge between ontological concepts and empirical evidence: an interview with Rob Stones
- Author
-
Lisa Jack and Rob Stones
- Subjects
Value (ethics) ,media_common.quotation_subject ,05 social sciences ,Economics, Econometrics and Finance (miscellaneous) ,Accounting research ,empirical research ,Context (language use) ,050201 accounting ,Epistemology ,Management ,Empirical research ,Originality ,Accounting ,0502 economics and business ,Ontology ,ontology ,Sociology ,agent’s conduct and context analyses ,Empirical evidence ,strong structuration theory ,050203 business & management ,media_common ,Social theory - Abstract
Purpose The purpose of this paper is to share interdisciplinary ideas about the purpose of social theory in empirical research. Design/methodology/approach The formal interview took place in front of an audience at the Strong Structuration Theory and Management Research workshop at IAE de Paris, Université Paris I Panthéon-Sorbonne, on 10 May 2016. A recording was made, transcribed, and then edited. Elements from a recorded lecture on the same day are also included. A conversational format is retained to enhance the sense of interdisciplinary dialogue that characterises the research project. Findings The use of SST as a conceptual methodology is explained, and the use of agent’s conduct and agent’s context analyses is elucidated providing pointers regarding how accounting research can be developed further by basing the analysis in an understanding of the status and adequacy of knowledge on which people act to produce and reproduce structure. Originality/value The value of the interview is to provide insights into the process of empirical research and conceptualisation, which are likely to be particularly helpful for early career researchers.
- Published
- 2016
30. Fraud prevention and detection in a blockchain technology environment: challenges posed to forensic accountants
- Author
-
Musbaudeen Titilope Oladejo and Lisa Jack
- Subjects
Blockchain ,Emerging technologies ,Computer science ,Research methodology ,Control (management) ,ComputingMilieux_LEGALASPECTSOFCOMPUTING ,Audit ,Computer security ,computer.software_genre ,computer ,Hacker ,Qualitative research - Abstract
This paper set out to explore the challenges posed by blockchain to forensic accountants in the prevention and detection of fraud. Blockchain will create a decentralised environment where transactions and data have no third-party control. This technology is capable of disrupting accounting and audit because it is capable of automating financial records and audit processes. The fraud analysis in a digital environment is complex and the evolution of new technologies or innovations such as blockchain, artificial intelligence, and robotics have added to these challenges. The framework for analysis adopted is a qualitative study using the library research methodology. The findings portray that blockchain technology is not 100% flawless, impenetrable to malicious attacks and hacking. The results of the study found that technology will affect the core functions of accountants, but the overall effects on the roles of forensic accountants and auditors are still unknown.
- Published
- 2020
31. The capital budgeting process and the energy trilemma - a strategic conduct analysis
- Author
-
Lisa Jack and Liz Warren
- Subjects
Public policy ,investment appraisal ,knowledgeable agency ,HG ,HF5601 ,Capital budgeting ,Trilemma ,Accounting ,0502 economics and business ,Agency (sociology) ,Large Combustion Plant Directive ,capital budgeting ,uncertainty ,Government ,strategic conduct ,Public economics ,05 social sciences ,050201 accounting ,embargoover12 ,Capital expenditure ,Principal (commercial law) ,environmental regulation ,Sustainability ,Business ,050203 business & management - Abstract
Using structuration theory, this paper examines capital budgeting and its role in the ‘energy trilemma’. The key focus is on the role of knowledgeable agency inffq s. the analysis of strategic conduct. In particular, demonstrating how accounting tools can be used by executive managers, who whilst dominant in their own organisations, are themselves subordinate to the government in the United Kingdom and at the European level. The strategic conduct of actors is examined in a narrative, theorised case study setting, which spans across 11 years, 2006- 2017. The principal contribution to knowledge from this study is the extent to which strategic investment accounting played in changing regulatory and government policy and spending requirements in a privatised industry. The most dominant party, the government and regulators, were forced to take the generators’ concerns seriously, because the generators (based on knowledge derived from capital budgets) restricted their capital expenditure rather than mobilising their resources. The need for resources to reduce emissions provided an opportunity for the industry to force the government to consider the problem of energy. The generators highlighted that this was not only a problem of price for consumers and environmental sustainability, but as one of long term supply. The generators argued that government had to address all aspects of the trilemma when creating policy.
- Published
- 2018
32. Beyond the Post-Truth Turn: From Habitus Based to Paranoiac Based Performance Management
- Author
-
Hanne Nørreklit, Lisa Jack, and Lennart Nørreklit
- Subjects
Post truth ,Performance management ,New public management ,Aesthetics ,Accounting ,Habitus ,Sociology - Published
- 2018
33. Future making in farm management accounting: The Australian 'Blue Book'
- Author
-
Lisa Jack
- Subjects
History ,Project accounting ,business.industry ,Accounting ,future time ,structuration theory ,farming ,management accounting ,Agriculture ,Management accounting ,Economics ,Blue book ,business ,Business comparative analysis - Abstract
In the late 1960s, an attempt was made to implement throughout Australia an innovative scheme to develop and standardise management accounting in the agricultural sector. Despite enthusiastic support for the proposed scheme, it was not implemented, although elements of it can be found in farm consultancy practice today. The story of the “Blue Book” ( Accounting and Planning for Farm Management) and the Australian Committee for the Coding of Rural Accounts (ACCRA) is analysed in the context of diffusion of innovation frameworks. However, as these frameworks do not adequately capture the visions of the future and the related emotional investment in innovations, the concept of future making is introduced from the work of Barbara Adam on future time in social studies, as a further layer of analysis in this case study. In particular, the problems of embedding management accounting innovations in new software in a time when information technology is changing rapidly affected significantly the diffusion of the innovation in Australia.
- Published
- 2015
34. Book Reviews
- Author
-
Lisa Jack
- Subjects
Economics and Econometrics ,medicine.medical_specialty ,Mark-to-market accounting ,business.industry ,Accounting ,Comparison of management accounting and financial accounting ,International Financial Reporting Standards ,Accounting standard ,Positive accounting ,Fair value ,Management accounting ,Economics ,medicine ,Financial accounting ,business ,Finance - Abstract
If you are not an Anglo-American country, which set of accounting standards do you adopt? Do you go with the IASB or FASB, or do you stay with, and enhance, your own national accounting standards? What are the consequences for accounting practice, and what legacy are you acquiring when you harmonize with International Financial Reporting Standards (IFRSs? These are essentially the questions being asked about fair value accounting by Japanese academics in this book, evaluating the extent to which fair value is relevant and welcome when making the choice of which set of standards to adopt. Izumi Watanabe (editor) (Tokyo, Japan: Moriyama Shoten, 2014, ISBN 978-4-8394-2139-7, pp. x, 270)
- Published
- 2015
35. Balanced scorecard metrics and specific supply chain roles
- Author
-
Lisa Jack and Antônio André Cunha Callado
- Subjects
Balanced scorecard ,Knowledge management ,business.industry ,Strategy and Management ,Supply chain ,General Business, Management and Accounting ,Accounting ,Reference values ,Customer satisfaction ,Performance indicator ,Business ,Metric (unit) ,Marketing ,Specific performance ,Agribusiness - Abstract
An Agri-food supply chain (ASC) is a network of individual companies that delivers agricultural products to end consumers (Christopher, 2005). However, within an ASC there is a greater tendency for companies to keep their own identity or autonomy than in other supply chain (SC) configurations (van der Vorst, 2006). The structure of an ASC can be complex and include many entities performing numerous interactions (Matopoulos et al., 2004). For example, intermediary companies have one-to-many relationships with retailers downstream and separate one-to-many relationships upstream. The relationships can dissolve and re-form frequently because, although they typically want the quality and delivery that comes from long-term relationships, retailers and processors also want the prices that come from trading (Jack et al., 2012). Therefore, ASCs provide an interesting environment in which to explore the use of performance metrics to manage relationships between SC partners. It is argued that the balanced scorecard (BSC) approach can provide a suitable basis for performance measurement in the supply chain context (Brewer and Speh, 2000). There is little survey evidence regarding key practical aspects of BSCs, such as the characteristics of the models tested, the information generated or the combinations of metrics that should be used (Chenhall, 2005). Limitations of BSC frameworks designed for SC performance measurement include their top-down approach, lack of formal implementation methodology and subjectivity of metrics selection (Abu-Suleiman et al., 2003). The identification of the appropriate set of metrics to be applied by multiple individual companies across a SC structure is not an easy task and there is insufficient literature about the selection of suitable metrics (Chan et al., 2003). The design of specific approaches addressing this issue could provide a significant contribution to this field of study (Lambert and Pohlen, 2001).The objective of this research note is to identify whether particular metrics used in BSCs relate to specific supply chain roles in ASCs. The overarching question to this investigation is whether common BSCs are possible between partners in supply networks. From data gathered in Brazil, customer satisfaction was the single common metric used by all roles (input suppliers, producers, distributors and retailers). In addition, the set of metrics and their distribution across the four perspectives of a BSC are different for each SC role. These findings suggest that it may be very difficult to achieve, in practice, a common BSC framework for all supply chain participants and that other alternatives should be investigated.
- Published
- 2015
36. Strong structuration theory and management accounting research
- Author
-
Lisa Jack
- Subjects
05 social sciences ,Accounting research ,Agency (philosophy) ,Structuration theory ,empirical research ,General Medicine ,010501 environmental sciences ,Structure and agency ,01 natural sciences ,management accounting ,Epistemology ,Empirical research ,Duality of structure ,Accounting ,0502 economics and business ,Management accounting ,Sociology ,050203 business & management ,strong structuration theory ,0105 earth and related environmental sciences ,Social theory - Abstract
Strong structuration theory is a recent development in social theory that, among other attributes, makes the gap between ontological concepts and empirical research easier to negotiate. Giddens’ structuration theory is a developed ontology-in-general explaining at an abstract level how structure and agency are interrelated, being a duality in which neither can exist without the other. Strong structuration is a development of structuration theory that retains duality of structure but has a greater sense of ontology-in-situ (that is, a concern with social processes and events at particular times and places) to counteract the overly abstract and philosophical nature of Giddens’ work. In this essay, I set out three reasons why I believe that strong structuration theory is particularly suited to qualitative empirical research in management accounting. These are that it encourages and reminds researchers to use up to date scholarship from other disciplines in their research; that it refocuses research on agency and the intended and unintended effects that individual people have on structures; and that it encourages research design that have the intention of building new theoretical insights. A review of the small body of accounting research that has so far used strong structuration theory shows that researchers are using innovative approaches, based on Stones’ (2005) and later work, to investigate the relationships between different actors and their knowledge of the contexts which they inhabit to understand why accounting is done in the way it is, and the extent to which change is possible. The next step in this area of research is to consider the concept of active agency within the theory more closely, and in particular, to examine communication in management accounting as active agency.
- Published
- 2017
37. Country-of-origin labelling, food traceability drivers and food fraud:lessons from consumers’ preferences and perceptions
- Author
-
Michail Bitzios, Sally-Ann Caroline Krzyzaniak, Lisa Jack, and Mark Xu
- Subjects
0301 basic medicine ,Traceability ,Food fraud ,media_common.quotation_subject ,03 medical and health sciences ,Labelling ,Perception ,Accounting ,0502 economics and business ,Marketing ,media_common ,030109 nutrition & dietetics ,business.industry ,05 social sciences ,Business and Management ,Advertising ,Food safety ,Country of origin ,Purchasing ,050202 agricultural economics & policy ,Business ,Risk assessment ,Safety Research ,Law - Abstract
Many factors influence consumers’ perceptions and purchasing decisions, with product labelling forming the primary means of communication. The extent to which labels should contain information about traceability is debated. Whilst traceability is an important tool used by food business organisations and regulators in assuring food safety, other drivers for information about traceability are less well understood. This paper reviews the issues related to drivers for traceability from a consumer perspective, and evaluates country-of-origin labelling (COOL), enabling technologies and food fraud as potentially significant drivers in consumer requirements for information. The implications for risk assessment, systems implementation and communications about traceability are also considered.
- Published
- 2017
38. Actor Reality Construction, Strong Structuration Theory and Organised Crime
- Author
-
Lisa Jack
- Subjects
Constructivism (philosophy of education) ,Principal–agent problem ,Structuration theory ,Sociology ,Organised crime ,Social psychology ,Epistemology - Abstract
Pragmatic constructivism, on which the actor reality construction (ARC) model is based, provides a conceptual methodology with which to examine how organisational realities are constructed and the extent to which they are based on illusion. Agents in pragmatic constructivism are those acting on behalf of others, as in economic agency theory. This chapter investigates whether strong structuration theory offers a sound complementary theory to use in analysis of organisational groups alongside ARC. ARC offers a way of analysing organisational groups within strong structuration theory that would emphasise aspects of authoring and co-authoring as well as the dimensions of ARC. Englund et al. and Englund and Gerdin provide an insightful analysis of the use of structuration theory in accounting literature and directions for future research. The chapter applies the conceptual methodology that emerges to the organisational realities of organised crime.
- Published
- 2017
39. Accounting and Social Theory
- Author
-
Lisa Jack
- Published
- 2016
40. Accounting and Social Theory : An Introduction
- Author
-
Lisa Jack and Lisa Jack
- Subjects
- HF5625
- Abstract
Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society.Having emerged from the author's wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.
- Published
- 2016
41. Routine and change: the role of management accounting and control
- Author
-
Lisa Jack and Julia Mundy
- Subjects
Organizational Behavior and Human Resource Management ,medicine.medical_specialty ,business.industry ,Strategy and Management ,Control (management) ,Context (language use) ,Accounting ,New institutionalism ,Positive accounting ,Work (electrical) ,Greenwich ,Management accounting ,medicine ,Sociology ,business ,General Economics, Econometrics and Finance ,Management control system - Abstract
PurposeThe authors aim to present an overview of the papers in this special issue on the theme of the role of management accounting and control in routine and change in organizations, which arose from the Management Control Association Conference at the University of Greenwich, London, UK in September 2010.Design/methodology/approachThe authors place the research undertaken and the interpretations offered by the authors in the context of ongoing developments in new institutionalism in sociology.FindingsThe authors' review shows that researchers are now exploring routine and change in the context of competitive environments in both the private and the public sector.Originality/valueThe review brings attention to emerging work in the area of management accounting and control that explores change in changing organizational forms.
- Published
- 2013
42. Strong structuration theory in accounting research
- Author
-
Lisa Jack, Ahmed Othman Rashwan Kholeif, and Alan Coad
- Subjects
Economics, Econometrics and Finance (miscellaneous) ,Accounting research ,Structuration theory ,Context (language use) ,Accounting ,Position-practice relations ,Audit ,Quadripartite framework ,Context Analysis ,WNU ,Empirical research ,0502 economics and business ,Management accounting ,Agency (sociology) ,Sociology ,Conduct Analysis ,business.industry ,05 social sciences ,Strong Structuration Theory ,050201 accounting ,embargoover12 ,Environmental accounting ,Agents-in-focus ,Engineering ethics ,business ,050203 business & management - Abstract
Purpose The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides an overview of the contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach This paper draws together and identifies key issues and themes related to the rapidly evolving interdisciplinary use of strong structuration theory and considers the relevance of these issues to accounting research. Findings The paper highlights that there is a growing use of strong structuration theory in a number of disciplines, such as in healthcare, learning studies, management, migration studies and childcare as well as in accounting. Within the accounting discipline, whilst the interest began in management accounting and control, there are ongoing studies of the not-for-profit sector, social and environmental accounting, financial reporting standards and audit. Using strong structuration theory, researchers are more interested in the people (individually or collectively) and their analysis of their conduct and context. They are moving forwards from an overly static use of the quadripartite framework to a more dynamic approach that also includes the other important central elements of strong structuration that focus on the issue of agency in situ rather than on structure cut off from agency. Research limitations/implications The paper provides important insights into emerging issues and developments in strong structuration theory that have clear relevance to accounting research and practice as well as other disciplines. Originality/value This paper, and other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake empirical research using Stones’ strong structuration theory.
- Published
- 2016
43. Benchmarks and Yardsticks: Mass Participation Benchmarking in Farming
- Author
-
Lisa Jack
- Subjects
Agriculture ,business.industry ,Benchmarking ,Business ,Environmental economics - Published
- 2016
44. Sustainable Change and Benchmarking in the Food Supply Chain
- Author
-
Lisa Jack and Julie Boone
- Subjects
Chain (algebraic topology) ,Food supply ,Benchmarking ,Business ,Industrial organization - Published
- 2016
45. Benchmarking in Food and Farming
- Author
-
Lisa Jack
- Subjects
Government ,Balanced scorecard ,Food industry ,Order (exchange) ,business.industry ,Agriculture ,Commodity ,Production (economics) ,Business ,Benchmarking ,Marketing - Abstract
At a time when food producers have to make significant changes to their businesses in order to survive, a review of benchmarking in agriculture and discussion of its future potential is critical. This book meets that need by providing an overview of existing benchmarking practices in agriculture and the food supply chain, and evaluating the potential of these practices to drive sustainable innovation in food and farming. Increasing pressures from commodity markets, corporate buyers, government and rising input prices (particularly fuel prices) are creating an environment in which farmers and their advisors are keen to make greater use of performance information for survival and growth. Where farmers are diversifying into alternative production methods, non-agricultural enterprises and on-farm production and sales, the greater the interest in a wider range of accounting tools for decision making. Lisa Jack and her contributors draw on a wide range of data and sources from Australia, New Zealand, the USA, the UK and Europe to provide critical evaluations of what might be considered 'state of the art' benchmarking practices at this time, including recent strategic developments such as the use of non-financial measures in balanced scorecards. The food and farming industry is unusual in that benchmarking takes place among large numbers of small, family-owned businesses working in a global industry. Not only, therefore, is this book important for those working in food supply chain businesses, but also for those involved in the general practice of benchmarking.
- Published
- 2016
46. In pursuit of legitimacy: A history behind fair value accounting
- Author
-
Omiros Georgiou and Lisa Jack
- Subjects
medicine.medical_specialty ,Mark-to-market accounting ,business.industry ,Cost accounting ,Accounting ,Accounting standard ,Positive accounting ,Accounting identity ,Legitimation ,Fair value ,Economics ,medicine ,Positive economics ,business ,Legitimacy - Abstract
An examination of the history of attempts by regulators, practitioners and scholars from the mid nineteenth century to 2005 to establish an appropriate accounting measurement basis for financial reporting here leads to an evaluation of the likelihood of fair value accounting (FVA) practices becoming fully institutionalised. Using concepts drawn from theories of legitimation, it is shown here that historic cost accounting (HCA) only enjoyed an episodic legitimacy in the 1940s–70s and that prior and after this period mixed measurement incorporating market values is routinised. Although principles of FVA have been legitimised to an extent, it is argued here that this has resulted in the practice of mixed measurement bases being taken for granted.
- Published
- 2011
47. The Boundaries of Reporting Sustainable Development in Social Housing
- Author
-
Melina Manochin, Lisa Jack, and Claire F. Howell
- Subjects
Sustainable development ,Good governance ,Public Administration ,Sociology and Political Science ,Public housing ,business.industry ,Accounting ,Association (object-oriented programming) ,Landlord ,business ,General Business, Management and Accounting ,Finance - Abstract
The Registered Social Landlord (an independent housing association in the UK) examined here was widely recognized as providing an example of good governance. The organization was using extensive internal reporting, both corporate and quasi-governmental in language, to try to accurately capture different aspects of performance. This article reveals that reporting sustainable development has boundaries to be overcome, particularly in measuring performance of environmental and community activities. © 2008 The Authors.
- Published
- 2008
48. Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective
- Author
-
Ahmed Othman Rashwan Kholeif and Lisa Jack
- Subjects
Partially successful ,Government ,business.industry ,Perspective (graphical) ,Structuration theory ,Accounting ,CONTEST ,Management accounting ,media_common.cataloged_instance ,European union ,business ,Enterprise resource planning ,Finance ,media_common - Abstract
The implementation and use of Enterprise Resource Planning (ERP) systems raise fundamental questions about the role of management accountants in an organisation. The case studied here, involving an attempt to establish an ERP system in an organisation funded by both the European Union (EU) and the Egyptian government, is an exploration of conflicting beliefs about the role of management accountants. Elements of strong structuration theory (a reinforced version of Giddens’ structuration theory) are used to analyse how the contest over the role of the management accountant in a new organisation was played out during the partially successful attempt to establish ERP in conjunction with a system that was felt to better support the requirements of the EU for performance-based budgeting. Despite the forward-looking dispositions of key actors within the organisation and from the EU, the role of the management accountant here became compressed to the traditional one of cost information collector and provider.
- Published
- 2008
49. Book reviews
- Author
-
Lisa Jack
- Subjects
Finance ,History ,medicine.medical_specialty ,Mark-to-market accounting ,business.industry ,Financial ratio ,Accounting ,Comparison of management accounting and financial accounting ,International Financial Reporting Standards ,Accounting standard ,Positive accounting ,Accounting information system ,Economics ,medicine ,Business, Management and Accounting (miscellaneous) ,Financial accounting ,Business and International Management ,business - Abstract
From January 2005, all listed group companies in Europe were required to prepare their financial statements in accordance with International Financial Reporting Standards (IFRS), and, in all, over 100 countries have decided to adopt or converge with IFRS. Furthermore, a memorandum of understanding between the US and International Accounting Standards boards was published in 2006. The avowed aim of the International Accounting Standards Board (IASB), in the words of its Chairman Sir David Tweedie, is to produce a 'single set of high quality global accounting standards' benefiting both preparers and auditors of financial statements of multinational companies, and providing investors with comparable information about such companies. Yet the introduction of IFRS has also been a 'quiet revolution', as one journalist has observed, challenging accepted accounting principles. By Kees Camfferman and Stephen A. Zeff, Oxford, Oxford University Press, 2007, xxiii þ 676 pp., £75.00 (hardback), ISBN978-01-99296-29-3
- Published
- 2008
50. Facing up to new realities: The case for using relevant cost and target cost approaches in agriculture
- Author
-
James V.H. Jones and Lisa Jack
- Subjects
Finance ,Information Systems and Management ,business.industry ,Economics, Econometrics and Finance (miscellaneous) ,Cost accounting ,Cost–volume–profit analysis ,Throughput accounting ,Accounting ,Management accounting ,Accounting information system ,Economics ,business ,Activity-based costing ,Fixed cost ,Industrial organization ,Target costing - Abstract
The use of management accounting in the agricultural industry has received very little attention by accounting researchers. Agriculture is currently in an era of significant change and adjustment, where change in accounting practice needs to occur in response to external pressures. The traditional use of the gross margin system of accounting has tended to underline a notion that has had a powerful influence on farm business planning that most costs are fixed and that the best way of reducing them to achieve profit maximisation is to spread them by increasing the scale of operation. This logic has been supported by an economic environment heavily influenced by agricultural policy measures that focused on artificial support for market prices and/or direct payments linked to production activities. We argue that the decoupling of support from production has combined with a number of other changes related to payments and cost structures (including those linked to the recent dramatic rise in the price of oil) to provide a very different economic context for farm business planning. The response we advocate to this changed situation is to make greater use of two alternative methods of cost analysis; namely relevant costing and target costing. These have been developed and applied outside agriculture. They have not so far been used in a formal sense within agriculture but have links to existing methodologies used in farm business planning, such as partial budgeting, and in intuitive approaches already adopted by farmers as revealed in recent fieldwork.
- Published
- 2007
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