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Pushing budgets down the line: Ascribing financial responsibility in the UK social services

Article Abstract:

Delegated budgets in the social services are considered to identify the devolution process as a responsibility allocator and trace how responsibility is dissipated throughout social and organization processes. The formation of socialized loci of responsibility is demonstrated, and it is shown that the allocation of responsibility appears to be mediated by social processes and the retention of prescriptive organizational rules. It is concluded that delegated budgets in the social services have not created individualized responsibilities.

SOCIAL SERVICES, Social Assistance, Social Services & Nonprofit Institutns, Management, Budget, Budgeting, Budgets, Social service

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Exploring the reliability of social and environmental disclosures content analysis

Article Abstract:

The social and environmental accounting literature often appears rather confused about the reliability implications of coding (classifying) rather than measuring (counting) disclosures. Research focusing on 49 annual reports indicates that formally determining inter-rater reliability and the creation of minimum standards to be reached in content analysis presents significant challenges. The expert coder consistently outperformed the other two coders overall in each round, but this did not take place consistently in all theme categories.

Reporting & Disclosure, Research, Disclosure statements (Accounting)

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Narratives in accounting and management research

Article Abstract:

Narrative analysis has potential to produce valuable knowledge of human intent to boost argumentation for management control. Narratives can make some stronger research claims than calculative research. They can highlight the individual, human projects within companies and can create and identify emerging organizational approaches. There is a strong argument in favour of the wider use of narratives in accounting and management research.

Analysis, Management research, Narration (Rhetoric), Narration

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