Has management accounting research been critical?

This paper examines the contributions Management Accounting Research (MAR) has (and has not) made to social and critical analyses of management accounting in the twenty-five years since its launch. It commences with a personalised account of the first named author’s experiences of behavioural, social and critical accounting in the twenty-five years before MAR appeared. This covers events in the UK, especially the Management Control Workshop, Management Accounting Research conferences at Aston, the Inter-disciplinary Perspectives on Accounting Conferences; key departments and professors; and elsewhere the formation of pan-European networks, and reflections on a years’ visit to the USA. Papers published by MAR are analysed according to year of publication, country of author and research site, research method, research subject (type of organization or subject studied), data analysis method, topic, and theory. This revealed, after initial domination by UK academics, increasing Continental European influence; increasing use of qualitative methods over a wide range of topics, especially new costing methods, control system design, change and implementation, public sector transformation, and more recently risk management and creativity. Theoretical approaches have been diverse, often multi-disciplinary, and have employed surprisingly few economic theories relative to behavioural and social theories. The research spans mainly large public and private sector organisations especially in Europe. Seven themes perceived as of interest to a social and critical theory analysis are evaluated, namely: the search for ‘Relevance Lost’ and new costing; management control, the environment and the search for ‘fits’; reconstituting the public sector; change and institutional theory; post-structural, constructivist and critical contributions; social and environmental accounting; and the changing geography of time and space between European and American research. The paper concludes by assessing the contributions of MAR against the aspirations of groups identified in the opening personal historiography, which have been largely met. MAR has made substantial contributions to social and critical accounting (broadly defined) but not in critical areas endeavouring to give greater voice and influence to marginalised sectors of society worldwide. Third Sector organisations, politics, civil society involvement, development and developing countries, labour, the public interest, political economy, and until recently social and environmental accounting have been neglected

The multiplicity of performance management systems:Heterogeneity in multinational corporations and management sense-making

This field study examines the workings of multiple performance measurement systems (PMSs) used within and between a division and Headquarters (HQ) of a large European corporation. We explore how multiple PMSs arose within the multinational corporation. We first provide a first‐order analysis which explains how managers make sense of the multiplicity and show how an organization's PMSs may be subject to competing processes for control that result in varied systems, all seemingly functioning, but with different rationales and effects. We then provide a second‐order analysis based on a sense‐making perspective that highlights the importance of retrospective understandings of the organization's history and the importance of various legitimacy expectations to different parts of the multinational. Finally, we emphasize the role of social skill in sense‐making that enables the persistence of multiple systems and the absence of overt tensions and conflict within organizations

Effects of zinc-fotified drinking skim milk (as functional food) on cytokine release and thymic hormone activity in very old persons: a pilot study

Zinc is a relevant nutritional factor for the whole life of an organism because it affects the inflammatory/immune response and antioxidant activity, leading to an healthy state. Despite its important function, the dietary intake of zinc is inadequate in elderly. Possible interventions include food fortification, because it does not require changes in dietary patterns, the cost is low and it can reach a large portion of the elderly population, including very old subjects. Studies evaluating the impact of Zn-fortified foods on functional parameters in elderly, in particular in very old individuals, are missing. The objective of this study was to evaluate the efficacy of consumption of a zinc-fortified drinking skim milk (Zn-FMilk) for a period of two months in comparison to standard non-fortified milk (No-FMilk) on some biochemical parameters, zinc status, inflammatory/immune response and on a key parameter of the T-cell mediated immunity (thymulin hormone) in healthy very old subjects. The treatment with zinc-fortified milk (Zn-FMilk) is a good omen to increase the cell-mediated immunity in very old age represented by thymulin activity and some cytokine (IL-12p70, IFN-γ) release. At clinical level, a good healthy state occurs in 70% of the subjects with no hospitalization after one year of the follow-up in comparison to very old control subjects that did not participate to crossover design. In conclusion, the Zn-FMilk can be considered a good functional food for elderly, including older people. It might be a good replacement to the zinc tablets or lozenges taking into account the attitude of old people to uptake milk as a preferential food

NT-proBNP and Its Correlation with In-Hospital Mortality in the Very Elderly without an Admission Diagnosis of Heart Failure

Background The diagnosis of heart failure (HF) is often difficult and underestimated in very elderly comorbid patients, especially when an echocardiographic evaluation is not available or feasible. Aim: to evaluate NT-proBNP values and their correlation with in-hospital mortality in a population of very elderly hospitalized for medical conditions other than HF. Methods We performed a prospective observational study on 403 very elderly admitted to an Internal Medicine and Geriatrics Department. Exclusion criterion was an admission diagnosis of HF. Patients with at least one symptom or sign compatible with HF were tested for NT-proBNP. NT-proBNP values < 300 pg/ml were considered as an age-independent exclusion criterion for HF (high negative predictive value), while NT-proBNP values 1800 pg/ml were considered as a diagnostic criterion. Main comorbidities and laboratory parameters were considered to adjust regression analyses between NT-proBNP and in-hospital mortality. Results NT-proBNP values 1800 pg/ml were present in 61.0% of patients and 32.8% of patients laid between 300 NT-proBNP < 1800 pg/ml values. NT-proBNP values were associated with the main indices of disease severity/organ failure considered such as reduced eGFR, reduced albumin and elevated CRP. NT-proBNP values 1800 pg/ml and ln(NT-proBNP) values were significantly associated with in-hospital mortality independently from the main comorbidities and lab parameters considered. The patients, who were already taking ACE inhibitors/Angiotensin Receptor Blockers before admission, showed lower in-hospital mortality

Strawberry intake increases blood fluid, erythrocyte and mononuclear cell defenses against oxidative challenge

The health promoting effects of a regular consumption of strawberries deserve attention, and a direct or indirect antioxidant role of strawberry bioactive compounds is among the most probable mechanisms underlying their beneficial properties. In the present study, we evaluated the overall effects of a two-week daily consumption of strawberries on plasma antioxidant status, membrane lipid susceptibility to ex vivo-induced oxidation,and erythrocyte and mononuclear cell resistance to oxidative damage in apparently healthy volunteers. After strawberry intake, a moderate increase in fasting plasma antioxidant capacity and vitamin C was observed, together with a significant increase in the lag phase preceding plasma lipid oxidation. A significantly enhanced resistance to oxidative hemolysis was confirmed in red blood cells, while no significant changes were found in the extent of their membrane lipid peroxidation. For the first time, increased intake of strawberries for only two weeks was shown to be sufficient to attenuate mononuclear cell mortality after ex vivo exposure to a single acuteoxidative challenge, but the analysis of DNA oxidative damage gave conflicting results. These findings suggest that a regular consumption of strawberries may enhance body defences against oxidative challenges

La Medusa en el espejo. Ensayos sobre la violencia contemporánea

Medusa representa la experiencia del sujeto con la muerte, que no es otra cosa que la experiencia de la alteridad extrema. A través de su mirada, Medusa destierra a los hombres del mundo de los vivos y los precipita al Hades. Pero Medusa no representa la muerte misma, entendida como un estado diferente a la vida, sino el poder de destrucción que conduce a la muerte, o sea, la violencia. Este libro compila los trabajos de nueve autores que reflexionan sobre éste último tópico. Como los reflejos en el espejo de Perseo, estos textos dan pistas de los movimientos de Medusa, pero no pretenden ser una descripción exhaustiva de toda su trayectoria. Son miradas de la violencia desde la perspectiva en que cada uno pudo observarla, desde su disciplina, pero también desde su geografía. Esta multiperspectiva es también una polifonía, un canon donde convergen distintas voces de la academia, la política y el mundo de la cultura. Se trata de trabajos doblemente especulares: como reflejos en el espejo de cada cual, y como pensamientos en voz alta que no aspiran a marcar verdades definitivas, pero que constituyen un avance fundamental en momentos en los que la mayoría prefiere rehuir la mirada, hacer como si la violencia no existiera o fuera un problema de otros.Fil: Caviglia, Franco Agustín. Universidad de Buenos Aires. Facultad de Derecho; ArgentinaFil: Ferrazzano, Alberto. No especifíca;Fil: González Calleja, Eduardo. Universidad Complutense de Madrid; España. Consejo Superior de Investigaciones Científicas; EspañaFil: Rodríguez Montenegro, Gina Paola. Universidad de Buenos Aires. Facultad de Ciencias Sociales. Instituto de Investigaciones "Gino Germani"; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad de Buenos Aires. Facultad de Arquitectura, Diseño y Urbanismo; ArgentinaFil: del Percio, Enrique Miguel. Universidad de Buenos Aires. Facultad de Derecho; Argentina. Universidad del Salvador; ArgentinaFil: Calderón, Percy. Universidad de Granada; EspañaFil: Najmanovich, Denise. Universidad Nacional de Entre Ríos; ArgentinaFil: Santagada, Miguel Angel. Universidad Nacional del Centro de la Provincia de Buenos Aires; ArgentinaFil: Rodríguez Mansilla, Darío. Universidad Diego Portales; ChileFil: Busco, Carolina. Universidad Diego Portales; Chile. Pontificia Universidad Católica de Chile; ChileFil: Boitano, Ángela. Universidad Diego Portales; Chil

Effect of ZIP2 Gln/Arg/Leu (rs2234632) polymorphism on zinc homeostasis and inflammatory response following zinc supplementation

Zinc dyshomeostasis may lead to an augmented production of proinflammatory cytokines promoting chronic inflammation and increasing the susceptibility to age-related diseases. Several studies suggest that the zinc transporter protein ZIP2 may play a relevant role in the immune system especially during zinc deficiency, while a polymorphism on the coding region of ZIP2 gene (Gln/Arg/Leu) has been associated with severe carotid artery disease. The aim of this study is to investigate the role of ZIP2 SNP on zinc and inflammatory status in 1090 elderly healthy free-living subjects enrolled in the ZincAge project and to assess the effect of zinc supplementation on zinc status, inflammatory mediators, and zinc transporter expression depending on ZIP2 genotype. ZIP2 Leu- (Arg43Arg) carriers showed enhanced IL-6, TNF-α, and RANTES plasma levels associated with decreased free cytosolic zinc in PBMCs and an upregulation of zinc transporters ZIP2, ZIP8, and Znt1. Moreover, Leu- subjects displayed significant decrement of inflammatory mediators such as MCP-1, TNF-α, and RANTES following zinc supplementation. In summary, this investigation provides new evidence on the effect of ZIP2 Gln/Arg/Leu polymorphism on proinflammatory mediators and zinc homeostasis in elderly population with a more pronounced anti-inflammatory effect of zinc supplementation in subjects carrying ZIP2 Leu- (Arg43Arg) genotype. These novel findings could be useful in identifying elderly subjects who may benefit of zinc intervention to decrease the inflammatory status and to prevent or delay the development of age-related diseases

General Characteristics.

<p>General Characteristics.</p

In-hospital mortality according to NT-proBNP levels.

<p>In-hospital mortality according to NT-proBNP levels.</p