“The frog in the pan”:Relational transformation of public values in the UK tax authority

PurposeThe authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax authority.Design/methodology/approachThe authors develop a conceptual framework for analysing public values in terms of relational power. Combining governmentality and actor–network theory, the authors focus on the complex relationships through which human and non-human actors interact and the public values that emerge from these evolving socio-material networks. Based on a critical-interpretivist ethnographic study of interviews, documents and secondary survey data, the authors identify the emergent properties of accounting technologies in their case study.FindingsThe authors explain how accounting technologies facilitated the transformation of public values in the tax authority by reshaping relational power. Traditional public values were eroded and replaced by neoliberal values through a gradual change process (“frog in the pan”) of (1) disconnecting workers and citizens both spatially and socially; (2) losing touch with the embodied nature of tax administration; and (3) yielding to a dehumanising performance management system. Neoliberal accounting technologies transformed the texture of relationships in such a way that workers and citizens became disempowered from effective, accountable and humane tax administration.Research limitations/implicationsFurther research is needed that gains wider access to tax authority workers, extends the scope of the empirical data and provides comparisons with other tax authorities and public sector organisations.Social implicationsThe authors show that a relational approach to public values enables identification of what is “valuable” and how public sector organisations can become “value-able”.Originality/valueThe authors offer an interdisciplinary conceptualisation of publicness based on public administration literature, develop a relational conceptualisation of public values and provide original empirical evidence about the changing publicness of the UK tax authority

Moral economy, solidarity and labour process struggle in Irish public transport

This article empirically applies Knut Laaser’s integrated conceptual framework, combining Sayer’s moral economy (ME) theory with labour process theory (LPT), to examine how two rival Irish unions engaged with an uneven moral economy and consciously sought to build collective worker solidarity during a dispute over competitive tendering and marketization. Using qualitative data from a case study of BusCo in Ireland’s public transport sector, the article enriches sociological understanding of trade union solidarity, and how it is engendered, contested and experienced. </jats:p

An investigation of the impact of data breach severity on the readability of mandatory data breach notification letters: evidence from U.S. firms

The aim of this article is to investigate the impact of data breach severity on the readability of mandatory data breach notification letters. Using a content analysis approach to determine data breach severity attributes (measured by the total number of breached records, type of data accessed, the source of the data breach, and how the data were used), in conjunction with readability measures (reading complexity, numerical intensity, length of letter, word size, and unique words), 512 data breach incidents from 281 U.S. firms across the 2012–2015 period were examined. The results indicate that data breach severity has a positive impact on reading complexity, length of letter, word size, and unique words, and a negative impact on numerical terms. Interpreting the results collectively through the lens of impression management, it can be inferred that business managers may be attempting to obfuscate bad news associated with high data breach severity incidents by manipulating syntactical features of the data breach notification letters in a way that makes the message difficult for individuals to comprehend. The study contributes to the information studies and impression management behavior literatures by analyzing linguistic cues in notifications following a data breach incident

Spatially resolved spectroscopy of Coma cluster early-type galaxies - II:the minor axis dataset

We present minor axis, off set major axis and one diagonal long slit spectra for 10 E and S0 galaxies of the Coma cluster drawn from a magnitude-limited sample studied before. We derive rotation curves, velocity dispersion profiles and the H-3 and H-4 coefficients of the Hermite decomposition of the line of sight velocity distribution. Moreover, we derive the line index profiles of Mg, Fe and Hbeta line indices and assess their errors. The data will be used to construct dynamical models of the galaxies and study their stellar populations

Impression management and retrospective sense-making in corporate annual reports: banks' graphical reporting during the global financial crisis

This study investigates two potentially complementary reporting scenarios in annual reports: reactive impression management and retrospective sense-making. It examines stock market performance graphs in European listed banks? annual reports before and during the global financial crisis. Our results indicate that banks reacted to the global financial crisis by omitting stock market performance graphs from the annual report and from its most prominent sections. On the other hand, banks reduced favorable distortions and favorable performance comparisons. No significant evidence of retrospective sense-making is found. Overall, the findings are consistent with impression management incorporating human cognitive biases, with companies preferring misrepresentation by omission over misrepresentation by commission. Under high public scrutiny, banks appear to seek to provide a more favorable view by concealing negative information rather than by favorable distortions or comparisons. The study contributes to the development of impression management theories. It uses a psychological interpretation that incorporates human cognitive biases, rather than adopting a purely economically based perspective