A Consulting Giant; a Disgruntled Client: a ?Failed? Attempt to Change Management Controls in a Public Sector Organisation

There has been very little research into management consulting interventions in public sector organisations especially in emerging economies. This paper aims to fill this void by narrating the empirics of a consulting assignment carried out by a large international consulting firm in a Pakistani public sector organisation. The paper found that consultants? recommendations of modern day management accounting and control practices, such as a modern performance measurement system and a ?state-of-the-art? information system, were rejected by the management, who stopped the balance of payment of the consultants? fee. Employing a theoretical perspective that focuses on the structural conditions facing both the client and the consultants, and the strategies adopted by the consultants and the client, the paper aims to explain the empirics of the case. Through identification of the structural conditions operating in emerging economies, this paper sheds light on the nature of the relationship between consultants and client in these settings. The consultants? strategies and what went ?wrong? with these strategies was also analysed. Client management counter-strategies and management?s reasons for implementing them were also explored. Thus, through structural and strategic analysis, this paper aims to enhance our understanding of the dynamics of management consulting in public sector organisations especially in emerging economies

Rationality, traditionalism and the state of corporate governance mechanisms: illustrations from a less developed country

Purpose ? The purpose of this research is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance in Bangladesh. Design/methodology/approach ? A series of semi-structured interviews were conducted. Observations and the personal working experience of one of the researchers, along with documentation, provided rich sources of information for the paper. Findings ? The findings show that families have a dominant presence in all aspects of corporate governance. Boards of directors in companies play a significant part in serving the interests of families rather than those of general shareholders. Research limitations/implications ? This study focuses on corporate governance practices in a traditional setting and shows how traditional culture and values are in conflict with the rational ideas imported from a different setting. It suggests that the World Bank?s expectations that Anglo-American models of corporate governance will be effective in Bangladesh and possibly other LDCs are unfounded. Originality/value ? The paper adds to the literature on corporate governance, especially in the context of LDCs. It will be of great value to researchers and practitioners seeking to gain a better understanding of corporate governance frameworks in various settings

Understanding Management Accounting Changes in a Family-Owned Company: A Greek Case Study

This study seeks to understand the changes to management accounting controls in a large Greek company in the context of the rapidly changing socio-economic environment. The paper investigates the case of FA (here anonymised), a Greek dairy company, as it has been transformed from a small family-run firm to one of the biggest companies in Greece. Familial and informal management controls have been transformed into a relatively formal and professional form of control over the years. The dynamics and nature of management accounting changes are understood by drawing on critical realism, a theoretical framework pioneered by Roy Bhaskar (1975, 1979). Our analysis revealed that a changed wider structural environment, changed control needs of owners and ?politics of control within capital? between competing management positions (Armstrong, 1989) precipitated the changes in the management control practices of the organization

INFLUENCE OF VERTICAL DEVIATORIC STRESS ON PERMEABILITY CHANGES IN COAL

Coalbed methane is becoming become an important component of the world\u27s natural gas resource. To date, researchers have mostly investigated the permeability changes due to non-linear elastic deformation caused by a matrix shrinkage associated with methane desorption. However, the effect of linear elastic deformation of coal matrix due to stress variation has not been considered. This paper focuses on the importance of understanding the relationship between vertical deviatoric stress-induced internal fracturing (within coal matrix) and the resulting permeability variation. Evaluation of changes in permeability as a result of stress changes that are caused by vertical deviatoric stress (effective vertical deviatoric stress) has been discussed

Public sector reforms, privatisation and regimes of control in a Chinese enterprise

The Chinese economic reform has recently become a major focus of attention around the world. The underlying rationale for the Chinese government's privatisation and public sector reforms is the view that reformed state enterprises and privately managed firms will demonstrate superior management control and better performance, and hence encourage economic growth and employment. There are very few intensive case studies published in English journals studying whether firms privatised in China have reversed previous losses and introduced better management controls, leading to increased investment, productivity, and overall organizational effectiveness and efficiency. The researchers do not seek to deny the control problems of Chinese SOEs, but question the consequences of the new controls installed during the post-privatisation period. The paper also reveals a declining tendency in employment; altered distributions of wealth ? especially to the state ? and labour, and a lack of improvements in the accountability of privatised companies. Overall, the paper argues, the aims of reform policies in China, including better control, increased profitability and an improved working life for Chinese people, have not materialized. The paper calls for more research on the above issues in the Chinese context

The Perception on Food Quality among Urban People

Contaminated and unhygienic food intake is a major problem in the urban cities of Bangladesh. This raises a serious concern for health of the urban citizens. The research investigates into the attitude of the urban educated people on their awareness of food safety. The findings of the study suggest a high degree of awareness amongst respondents of the attitudinal survey. People with higher educational background show higher degree of awareness of how the quality of food should be maintained. A lack of confidence on the functions of government regulatory agency in testing the food standard is also reflected in the study.

Activation cross sections of α\alpha-particle induced nuclear reactions on hafnium and deuteron induced nuclear reaction on tantalum: production of 178^{178}W/178m^{178m}Ta generator

In the frame of a systematic study of charged particle production routes of medically relevant radionuclei, the excitation function for indirect production of $^{178m}$Ta through $^{nat}$Hf($\alpha$,xn)$^{178}$W-$^{178m}$Ta nuclear reaction was measured for the first time up to 40 MeV. In parallel, the side reactions $^{nat}$Hf($\alpha$,x)$^{179,177,176,175}$W, $^{183,182,178g,177,176,175}$Ta, $^{179m,177m,175}$Hf were also assessed. Stacked foil irradiation technique and $\gamma$-ray spectrometry were used. New experimental cross section data for the $^{nat}$Ta(d,xn)$^{178}$W reaction are also reported up to 40 MeV. The measured excitation functions are compared with the results of the ALICE-IPPE, and EMPIRE nuclear reaction model codes and with the TALYS 1.4 based data in the TENDL-2013 library. The thick target yields were deduced and compared with yields of other charged particle ((p,4n), (d,5n) and ($^3$He,x)) production routes for $^{178}$W