Technology Investment and Management Accounting Practice

Management accounting techniques and information are often accused of having many limitations that are likely to constrain investment in new technology. However, relatively little is known about the actual influence of management accounting practices on investment decisions. The empirical evidence of this research shows that new technology investment decisions are both highly complex and political. These decision attributes give rise to a protracted, circuitous, decision process that is very different from the rational model which dominates the capital budgeting literature. The research also shows that the management accounting system captures only a fraction of the information generated by this process and consequently has a relatively low influence on these investment decisions.     

Continuity and discontinuity in the politics of the sixties generation: A reassessment

This paper reassesses the sources of sixties generation college graduates' liberal and radical politics through a reanalysis of General Social Survey and National Election Study data from the early 1970s to the early 1980s. Results of regression and ordered probit analyses of political attitude data do not sit well with the conventional view that the additive effects of education and membership of a particularly liberal generation explain sixties generation college graduates' politics. Instead, on some issues, the politics of sixties generation college graduates is discontinuous both with other groups in the early 1970s and with their own politics in the early 1980s. On attitudes to business and attitudes to state welfare spending, sixties generation college graduates were more liberal than the additive effects of their education and cohort membership can explain in the early 1970s. Moreover, they became substantially more conservative compared to other groups by the early 1980s on these issues. On other issues, notably social issues and attitudes to state consumption spending, this pattern of discontinuity was not found. Possible interpretations of these results are discussed.     

Team‐specific Human Capital and Performance

In this paper we explore the effects of team‐specific human capital (TSHC) on performance. We do so by delineating between two dimensions of TSHC, relating to team members and the team manager, and then exploring how the two dimensions may interact in shaping performance. Employing a 10‐year panel of football teams from the English Premier League we find that team members’ TSHC has a positive and significant effect on team performance, which is positively moderated by managers’ TSHC. Our results attest to the importance of considering both the team member and team manager dimensions of TSHC, and how the performance effects of team members’ TSHC are shaped by managers’ TSHC. Our results stand in stark contrast to the dramatic reduction in managerial tenure that has characterized the English Premier League in recent years.     

Disabled people as counterfeit citizens: the politics of resentment past and present

In this article I argue that disabled people in the United Kingdom have been tipped into an abyss of counterfeit citizenship. They have been smeared as ‘false mendicants’ – an old trick well documented in the historical archives of ableism. Neoliberalism has used this repertoire of invalidation – its noxious taint of cunning and fraud – as the ‘moral justification’ for welfare reform and for the pillory and notoriety into which the entire disabled community has been placed. Austerity – through the neoliberal politics of resentment – has made disabled people its scapegoat. I argue that a historical precedent for the contemporary demonisation of disabled people as counterfeit citizens can be found in the early modern period in the mythology of the ‘sturdy beggar’.     

Wounded/monstrous/abject: a critique of the disabled body in the sociological imaginary

Contemporary sociology has made sense of bodily difference by mobilising a number of tropes. ‘Wounded’ (or vulnerable), ‘monstrous’ and ‘abject’ stand out by virtue of their ubiquity though they do not exhaust the repertoire. These categories highlight the conceptual tensions between the sociology of the body and Disability Studies. In this paper, I will examine the value of these tropes to Disability Studies and suggest that while they can help to clarify the processes that bring about the misrecognition of disabled people, understanding the nature and scope of the lives of disabled people in modernity requires a more embodied language rather than one that has been generated from a sociological imaginary that is strongly influenced by a non‐disabled subject position in which repulsion for the other – which one must become – is never fully resolved. Disability has had little impact on sociological theories of the body and when sociology ventures into disability it has tended to conflate it with an ontology of human frailty or gloss it with tropes that may be instructive about the generic or gendered modernist structure of exclusion but it tells us little about the specific forms of invalidation experienced by disabled people.