Rhetoric and the fate of budgeting.

This study focuses on the roles of rhetoric and of the various actors in institutionalisation and deinstitutionalisation attempts. Our paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the attempts of the CAM-I to deinstitutionalise it from 1990. Paradoxically, the same two arguments have been used to support the institutionalisation of and the attempts to deinstitutionalise budgets. Firstly, in the 1930’s the turbulence of the environment is used a rhetorical argument to support the implementation of budgeting. Since 1990, the turbulence of the environment has generated a feeling that budgeting should be abandoned. Secondly in the 1930’s and 1950’s budgets contributed to the emancipation of managers, while since 1990 they have been deemed as rigid frameworks preventing managers from acting freely. These contradictions reveal that we can not explain such changes by the rhetorical schemes alone. The network of actors in which these schemes are embedded has a large part in the influence of rhetoric in the change from one institutional order to another. It is particularly the actors to whom these rhetorical schemes are addressed which give them their meanings. Finally, the similarities between the rhetoric used can be explained if we analyse it as the means to transcend the fluctuating contradictions of institutional logics.Budget; managerial concepts; deinstitutionalisation; institutionalisation;

An analysis of van der Waals density functional components: Binding and corrugation of benzene and C60 on boron nitride and graphene

The adsorption of benzene and C60 on graphene and boron nitride (BN) is studied using density functional theory with the non-local correlation functional vdW-DF. By comparing these systems we can systematically investigate their adsorption nature and differences between the two functional versions vdW-DF1 and vdW-DF2. The bigger size of the C60 molecule makes it bind stronger to the surface than benzene, yet the interface between the molecules and the sheets are similar in nature. The binding separation is more sensitive to the exchange variant used in vdW-DF than to the correlation version. This result is related to the exchange and correlation components of the potential energy curve (PEC). We show that a moderate dipole forms for C60 on graphene, unlike for the other adsorption systems. We find that the corrugation is very sensitive to the variant or version of vdW-DF used, in particular the exchange. Further, we show that this sensitivity arise indirectly through the shift in binding separation caused by changing vdW-DF variant. Based on our results, we suggest a concerted theory-experiment approach to assess the exchange and correlation contributions to physisorption. Using DFT calculations, the corrugation can be linked to the optimal separation, allowing us to extract the exchange-correlation part of the adsorption energy. Molecules with same interfaces to the surface, but different geometries, can in turn cast light on the role of van der Waals forces.Comment: 16 page

An exchange functional that tests the robustness of the plasmon description of the van der Waals density functional

Is the plasmon description within the non-local correlation of the van der Waals density functional by Dion and coworkers (vdW-DF1) robust enough to describe all exchange-correlation components? To address this question, we design an exchange functional, termed LV-PW86r based on this plasmon description as well as recent analysis on exchange in the large $s$-regime. In the regime with reduced gradients $s=|\nabla n|/2n k_{\rm F}(n)$ smaller than $\approx 2.5$, dominating the non-local correlation part of the binding energy, the enhancement factor $F_x(s)$ closely resembles the Langreth-Vosko screened exchange. In the $s$-regime beyond, dominated by exchange, $F_x(s)$ passes smoothly over to the revised Perdew-Wang-86 form. Our tests indicate that vdW-DF1(LV-PW86r) produces accurate separations and binding energies of the S22 data set of molecular dimers as well as accurate lattice constants of layered materials and tightly-bound solids. These results suggest that vdW-DF1 has a good plasmon description in the low-to-moderate $s$-regime

Turbulent boundary layer noise : direct radiation at Mach number 0.5

Boundary layers constitute a fundamental source of aerodynamic noise. A turbulent boundary layer over a plane wall can provide an indirect contribution to the noise by exciting the structure, and a direct noise contribution. The latter part can play a significant role even if its intensity is very low, explaining why it is hardly measured unambiguously. In the present study, the aerodynamic noise generated by a spatially developing turbulent boundary layer is computed directly by solving the compressible Navier-Stokes equations. This numerical experiment aims at giving some insight into the noise radiation characteristics. The acoustic wavefronts have a large wavelength and are oriented in the direction opposite to the flow. Their amplitude is only 0.7 % of the aerodynamic pressure for a flat-plate flow at Mach 0.5. The particular directivity is mainly explained by convection effects by the mean flow, giving an indication about the compactness of the sources. These vortical events correspond to low-frequencies, and have thus a large life time. They cannot be directly associated with the main structures populating the boundary layer such as hairpin or horseshoe vortices. The analysis of the wall pressure can provide a picture of the flow in the frequency-wavenumber space. The main features of wall pressure beneath a turbulent boundary layer as described in the literature are well reproduced. The acoustic domain, corresponding to supersonic wavenumbers, is detectable but can hardly be separated from the convective ridge at this relatively high speed. This is also due to the low frequencies of sound emission as noted previously

Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd

Purpose: The present paper is a comment on Gurd's paper published in QRAM on the use of grounded theory in interpretive accounting research. Methodology: Like Gurd, we conducted a bibliographic study on prior pieces of research claiming the use of grounded theory. Findings: We found a large diversity of ways of doing grounded theory. There are as many ways as articles. Consistent with the spirit of grounded theory, the field suggested the research questions, methods and verifiability criteria. From the same sample as Gurd, we arrived at different conclusions. Research limitations: In our research, we did not verify the consistency of claims with grounded theory. We took for granted that they had understood and made operational the suggestions of the founders of the method. Practical implications: The four canons of grounded theory can be considered as reference marks rather than as the rules of the method. Accordingly, the researcher is free to develop his own techniques and procedures. Originality/Value of the paper: This paper stimulates debates on grounded theory based research. On the other hand, it conveys the richness and the variety of interpretive research. Two similar studies, using similar samples and methods arrive at different (divergent) conclusions.grounded theory, interpretive research

Designing a consistent accounting research - evidence from linkages between accounting and religion

This paper has a methodological purpose, as we are aiming to show practices of accounting research designing. In that heuristic, we are basing our argument on Burrell's and Morgan's (1979), Feyerabend's (1975), Quattrone's (2000, 2004b) and Lowe's (2004a, b) epistemo-methodological writings and consider accounting research a comprehensive coherent whole in which methodology choices must be consistent with ontological assumptions revealed in research questions and influencing epistemological stances. We evidence our claim through the bottom-up in-depth study of a research stream characterised by a form of homogeneity and revealing various designs though. We found it in works on linkages between accounting and religion, all publications on the subject focusing on the Church of England or the Victorian Synod Church of Australia, and arriving at opposed conclusions. Indeed, two bodies of literature emerge, one concluding on semantic dichotomies between accounting and religion, and another viewing accounting as a religious practice. Thence, we argue the difference lies in the intertwinement of research question formulation with ontological assumptions, epistemological stances and methodology choices.accounting research, research design, ontology, epistemology, methodology

Management control system in public administration: beyond rational myths

The implementation of management control devices in the public sector is a very difficult challenge, especially if these devices come from private sector. Through two case studies, this paper analyses how two public organizations have implemented management control systems. We point out that both public organizations studied have developed a complex set of practices around their management control systems. Despite some apparent failures, the implemented systems are not merely myths about the running of public organizations, but instead produced some unanticipated effects.

Interpretation of van der Waals density functionals

The nonlocal correlation energy in the van der Waals density functional (vdW-DF) method [Phys. Rev. Lett. 92, 246401 (2004); Phys. Rev. B 76, 125112 (2007); Phys. Rev. B 89, 035412 (2014)] can be interpreted in terms of a coupling of zero-point energies of characteristic modes of semilocal exchange-correlation (xc) holes. These xc holes reflect the internal functional in the framework of the vdW-DF method [Phys. Rev. B 82, 081101(2010)]. We explore the internal xc hole components, showing that they share properties with those of the generalized-gradient approximation. We use these results to illustrate the nonlocality in the vdW-DF description and analyze the vdW-DF formulation of nonlocal correlation.Comment: 13 pages, 6 figures. Submited to Physical Review

The role of Social Reformers in the Adoption of new Management Practices: The case of Budgetary Control in France, 1930-1959

Historically, the development of budgetary control in French businesses took place within the ideological context of the debate on organisation of the economy following the economic and political crises of the 1930s and 1940s. Budgetary control, a management practice theorised as early as the 1920s in America, was seen by many actors as one of the practices that could provide a solution to the economic and social problems facing them. In other words, its increasingly widespread adoption was not only due to the search for ever-greater efficiency, but also to a clear ideological attraction. Better business management was not the only goal: more broadly, there was a desire to change society as a whole. This article is part of the research tradition of studying accounting in its social context. The history of accounting is examined in the light of the general political and economic history of the 20th century, associating accounting practices and the capitalists institutions of a given period and country. We stress an as yet largely unexplored aspect: the role played by the critique of capitalism and the social reformers’ proposals in changing business management methods.Budgetary control; capitalism; history; adoption of management innovations; social reformers

Management control system in public administration: beyond rational myths.

The implementation of management control devices in the public sector is a very difficult challenge, especially if these devices come from private sector. Through two case studies, this paper analyses how two public organizations have implemented management control systems. We point out that both public organizations studied have developed a complex set of practices around their management control systems. Despite some apparent failures, the implemented systems are not merely myths about the running of public organizations, but instead produced some unanticipated effects.contrôle de gestion; secteur public; Management public; pilotage de la performance;