272,424 research outputs found
Mary Douglas, risk and accounting failures.
Sociology and anthropology are especially valuable in providing a critical understanding of the risk-related implications of modernity. There has, however, been relatively little discussion of the work of Mary Douglas within accounting although her pioneering writings in the area of risk have been highly influential. This paper uses Douglas' cultural theory of risk to provide an alternative perspective on the demise of Enron and Andersen. The failure at Enron is interpreted through the grid-group model and analysed as a series of events that threaten to destabilize established cultures. Accounting is thus construed as an activity that exists on the margins of boundaries. There are two important conclusions drawn from the analysis. First, as the worldviews of both the individualist and hierarchical cultures became threatened by the ensuing crisis they collaborated to ensure their perpetuation. This also averted individuals from becoming susceptible to recruitment by subversive egalitarian groups. Second, the individualistic culture of Andersen shaped practices within the firm weakening its ability to act as a gatekeeper and therefore public accounting firms need to modify their cultures if they are to police the margins effectivel
Reviews
Eta De Cicco, Mike Farmer and James Hargrave, Using the Internet in Secondary Schools, London: Kogan Page (2nd edn), 2001. ISBN: 0â7494â3459â7. Softback, x + 192 pages, ÂŁ16.99
Not located type material of Pottiales described from Australia
Type material of several legitimately published taxa (Pottiales) described from Australia have not been located after a thorough search in major (relevant) herbaria. Comments on these taxa is given. Furthermore, not located nomina nuda are also listed
and Cross-Sections at the LHC
Measurements of the and cross-sections
at the LHC with data taken at TeV are reported for the ATLAS,
CMS, and LHCb experiments. All results are found to agree with the Standard
Model.Comment: 4 pages, 1 figur
A temporary occupant of no. 10? : prime ministerial succession in the event of the death of the incumbent
The Prime Minister in the United Kingdom is head of government. He is the sovereignâs principal minister, chair of the Cabinet, and the nationâs representative at various international gatherings, including the European Council, who holds the office matters for the purpose of the direction of government and the formulation of public policy. The method by which a politician becomes Prime Minister therefore matters. Prime ministerial succession is usually determined by an established and accepted process. This article addresses an exception. We begin by addressing the process that is established, before addressing the exception and why it merits attention
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