An analysis of the role of the textbook in the construction of accounting knowledge

This report examines the role of the textbook and training manual in the teaching of introductory financial accounting. Although it has long been recognised that the textbook plays an important role in the education process, the issue has not been systematically examined in a comprehensive manner with respect to the teaching of introductory financial accounting. Based on research carried out in 2005, the current report addresses this issue. It does so using a research framework proposed by Thompson (1990) which recommends a comprehensive approach to the understanding of texts involving three separate aspects: the production of the textbook/training manual; the content of the textbook/training manual; the usage of the textbook/training manual

Constructing meaning in the service of power : an analysis of the typical modes of ideology in accounting textbooks

This paper provides an analysis of the typical modes of ideology in introductory financial accounting textbooks and training materials. Drawing on Thompson's (1990) schema concerning the typical linguistic modes through which ideology operates, this research suggests that the operation of ideology is apparent within educational accounting texts, with particular strategies being more evident than others: in particular, the strategies of universalization, narrativization, rationalization and naturalization. Given the predominantly technical nature of introductory financial accounting textbooks and training manuals, the modes of ideology identified in the texts were often quite subtle; more specifically, the ideological characteristics displayed in each of the six texts analysed were often expressions of implicit or taken-for-granted assumptions

Understanding Power-related Strategies and Initiatives:The Case of the European Commission Green Paper on CSR

Purpose The purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and environmental accounting and reporting (SEAR) within the European Union. Design/methodology/approach The paper combines insights from institutional theory (Lawrence and Buchanan, 2017) with Vaara et al.’s (2006) and Vaara and Tienar’s (2008) discursive strategies approach in order to interrogate the dynamics of the institutional “arena” that emerged in 2001, following the European Commission’s publication of a Green Paper (GP) on CSR policy and reporting. Drawing on multiple sources of data (including newspaper coverage, semi-structured interviews and written submissions by companies and NGOs), the authors analyse the institutional political strategies employed by companies and NGOs – two of the key stakeholder groupings who sought to influence the dynamics and outcome of the European initiative. Findings The results show that the 2001 GP was a “triggering event” (Hoffman, 1999) that led to the formation of the institutional arena that centred on whether CSR policy and reporting should be voluntary or mandatory. The findings highlight how two separate, but related forms of power (systemic and episodic power) were exercised much more effectively by companies compared to NGOs. The analysis of the power initiatives and discursive strategies deployed in the arena provides a theoretically informed understanding of the ways in which companies acted in concert to reach their objective of maintaining CSR and SEAR as a voluntary activity. Originality/value The theoretical framework outlined in the paper highlights how the analysis of CSR and SEAR regulation can be enriched by examining the deployment of episodic and systemic power by relevant actors.PostprintPeer reviewe

Developing bulletin board visualizations

Prevalent text-based representations within online communities and bulletin boards often make it difficult to contextualise the activity and interactions that are taking place. Visualisation techniques have been successfully applied in a range of domains to augment and enhance existing communication technologies such as bulletin boards. This paper presents a new approach to visualising bulletin board activity: BulB. The use of BulB visualisations enables users to gain an overall picture of bulletin board activity and develop an understanding of the overall interaction context

Designing Wind Turbine Condition Monitoring Systems Suitable for Harsh Environments

Research into wind turbine condition monitoring is continually receiving greater attention due to the potential benefits from condition monitoring systems (CMS). These benefits can only be realised with high reliability of the condition monitoring system itself. This paper discusses how CMS reliability can be increased, by introducing four types of robustness and how to design the CMS to meet these requirements. The paper uses a case study CMS installation to illustrate the design requirements, and lessons learned from the installation process

Giving in Florida, 2015

Florida is home to a vibrant and growing grantmaking community addressing issues ranging from the arts to medical research to the sciences at the local, national, and even international level. This report outlines the state of giving in Florida and includes key findings, a broad variety of information detailing the philanthropic landscape of the state, and predictions for the future of giving in Florida