Accounting for accounting's role in the neoliberalization processes of social housing in England:A Bourdieusian perspective

The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.Abstract This paper seeks to account for how accounting is implicated in the neoliberalization processes of social housing in England. It adopts a processual view which instead of conceptualizing neoliberalism as static and ‘end-state’, views it as a dynamic process of neoliberalization. We draw upon Bourdieu’s notions of field, capital and habitus to frame our study. We focus on reform of the regulation of social housing in England during the period 2006–2016. We show that the process of neoliberalization of social housing in England was instigated by the state’s intervention to change the structure of the field in terms of norms, power relations and positions of players on the field. These changes brought about simultaneous changes in the habitus of the field as well as the structure and habitus of Housing Associations as sub-fields. We demonstrate how these changes create and reproduce a new system of domination where the tenant is the dominated player. We highlight the role accounting played in these changes in terms of being used as a tool by the regulator to achieve social control and drive change within Housing Associations and by the Housing Associations to evidence conformity with the new norms and adaptation

A risk management framework for downstream petroleum product transportation and distribution in Nigeria

Phd ThesisIn Nigeria, downstream transportation and distribution of petroleum products is mainly done using pipelines and truck tanker transport systems. These systems have been linked to substantial accidents/incidents with consequences on human safety and the environment. This thesis proposes a risk management framework for the pipelines and road truck tanker transport systems. The study is based on a preliminary review of the entire downstream petroleum industry regulations which identifies key legislations and stakeholder interests within the context of accident prevention and response. This was then integrated into tailored mixed method risk assessment of the pipeline and truck transport systems. The risk assessment made use of accident reports and inputs from semistructure interviews and focus group discussion with relevant stakeholder organisations. For the pipeline systems, 96.46% of failure was attributed to activities of saboteurs and third party interference. The failure frequency of the pipeline (per km-year) was found to be very high (0.351) when compared to failure frequencies in the UK (0.23×10-3) and the US (0.135×10-3). It was discovered that limitations in pipeline legislations and national vested interests limits regulatory and operational capabilities. As a result the operator lacks the human and technical capability for pipeline integrity management and surveillance. Similarly the finding from the truck system revealed that 79% of accidents are due to human factors. The tanker regulators have no structured approach in dealing with the regulation of petroleum road trucking. Also, operating companies poorly adhere to safety standards. From an accident/incident response perspective, it was discovered that local response capability is lacking and the vulnerability of affected communities increases due to poor knowledge of the hazards associated with petroleum products. A framework was proposed for each of the transport systems. For the pipeline system, the framework leverages on the powers of the Petroleum Minister to provide best practice pipeline risk management directives. It also proposes strategies which combine the use of social tactics for engaging host communities in pipeline surveillance with technical tactics to enhance the pipeline integrity. For the truck risk management framework, control points for prevention of truck accidents were identified. It adheres to principles of commitment to change, and regulatory/peer collaboration for deployment of management actions. Suitable policy recommendations were made based on regulatory and operational interest of stakeholder organisations.Petroleum Technology Development Fund (PTD

Facts or gut feelings:Analysis of external pricing antecedents for SMEs in Germany

Purpose The purpose of this paper is to analyse the external antecedents of pricing information acquisition in an integrative manner. The study develops understanding of determinants of information acquisition as a crucial prerequisite of successful pricing strategies within German small and medium enterprises (SMEs). Design/methodology/approach A large scale survey of sampled 2,542 SMEs was conducted. A total of 220 questionnaires were completed, reflecting a response rate of 9 per cent. This was acceptable considering the sensitivity of pricing issues. A final sample of 173 usable questionnaires were obtained. Findings The result indicates that external antecedents of pricing information acquisition practices have a positive impact on SME pricing performance, and pricing performance is positively related to firm performance. Practical implications The study indicates that external antecedents of pricing information acquisition are strategic pricing capabilities, which should receive attention by SME managers. Originality/value This study bridges significant obstacle to knowledge generation and theory development of the important issues of pricing information acquisition in SMEs. </jats:sec

Operational dilemmas in safety-critical industries:the tension between organizational reputational concerns and the effective communication of risk

The file attached to this record is the author's final peer reviewed version.Organizations involved in safety-critical operations often deal with operational tensions especially when involved in safety-critical incidents that is likely to violate safety. In this paper, we set out to understand how the disclosures of safety-critical incidents take place in the face of reputational tension. Based on the case of the Nigerian National Petroleum Corporation (NNPC), we draw on image repair theory (IRT) and information manipulation theory (IMT) and adopt discourse analysis as a method of analysing safety-critical incident press releases and reports from the NNPC. We found NNPC deploying image repair as part of incident disclosures to deflect attention, evade blame and avoid issuing apologies. This is supported by the by violation of the conversational maxims. The paper provides a theoretical model for discursively assessing the practices of incident information disclosure by an organization in the face of reputational tension, and further assesses the risk communication implications of such practices

The potential for blockchain to improve small-scale agri-food business’ supply chain resilience: a systematic review

PurposeWe conducted a systematic review to explore the potential for the application of blockchain technologies for supply chain resilience in a small-scale agri-food business context.Design/methodology/approachAs part of the research methodology, scientific databases such as Web of Science, Google Scholar and Scopus were used to find relevant articles for this review.FindingsThe systematic review of articles (n = 57) found that the use of blockchain technology in the small-scale agri-food business sector can reduce the risk of food fraud by assuring the provenance of food products.Research limitations/implicationsOnly a few papers were directly from a small-scale agribusiness context. Key challenges that limit the implementation of blockchain and other distributed ledger technologies include concerns over the disclosure of proprietary information and trade secrets, incomplete or inaccurate information, economic and technical difficulties, low levels of trust in the technology, risk of human error and poor governance of process-related issues.Originality/valueThe application of blockchain technology ensures that the risks and costs associated with non-compliance, product recalls and product loss are reduced. Improved communication and information sharing can increase resilience and better support provenance claims and traceability. Better customer relationships can be built, increasing supply chain efficiency and resilience