Criticisms of capitalism,budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s

This article is a contribution to the study of the spread of management innovations, methods and rhetorics. It particularly concerns the influence of ideological and political factors, which have so far mostly escaped in-depth study. In particular, we seek to understand to what extent a critique of society developed by social reformers can be a source of inspiration for managers, leading them to change their practices and experiment with new devices. Relying on the framework of historical change in management practices developed by Boltanski and Chiapello [Boltanski, L., & Chiapello, E. (2005). The new spirit of capitalism. London: Verso (Translation of Le nouvel esprit du capitalisme, Paris: Gallimard, 1999)], we study the specific development of budgetary control in France, examined in the light of the general political and economic history of the 20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the transformation of capitalist institutions and mo des of regulation in a given period and country, and the programmatic discourses [Miller, P., & Rose, N. (1990). Governing economic life. Economy and Society, 19(1), 1–31] associated with the historical move.     

Organisational Spirituality – A Literature Review

The jury remains out about the bottom-line relevance of organisational spirituality. This article reviews the arguments made thus far, using those sources most commonly cited as providing ‹evidence’ that organisational spirituality adds value to the bottom line. Having collated the evidence, this article offers some observation about the robustness of this existing ‹business case’. It then offers some preliminary conclusions on the literature review, examining the merits of pursuing a ‹business case’ in this field and identifying some specific questions for future research.     

The efficient use of enterprise information for strategic advantage: A data envelopment analysis

A majority of manufacturers make use of some form of enterprise systems (ES), yet on average, the financial impact of ES adoption is essentially neutral. We propose that in an ES environment of easy information access, competitive success depends, in part, on the policies regulating enterprise information use. To explore this proposition, we examine the efficient use of different types of enterprise information in the realization of strategic performance. Efficient firms will devote fewer resources to information use to achieve the same strategic performance as less efficient firms.     

On the Use of Language in the Anti-Capitalist Debate

The anti-capitalist debate has traditionally drawn up battle lines between oppressed individuals on the one hand, and an oppressive system on the other. While this has high rhetorical value, it is based on imprecise use of language. The language confuses an amoral system with im/moral agents but at the same time uses anthropomorphic language to lend capitalism moral agency. This inevitably leads to a confused debate. Given that all opponents of capitalism want the reformation of what they see as a flawed system, precision in the use of the language employed would move the debate into arenas of action, and thus the debate is more likely to generate change.     

Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note

This note follows and extends Abernethy and Lillis (Accounting, Organizations and Society, 1995) by examining: (i) whether firms which maintain a customer-focused manufacturing strategy also maintain an emphasis on non-financial (operations-based) measures in their performance measurement systems; and (ii) whether such an emphasis is associated with enhanced performance for those firms. Data are obtained via questionnaire survey of a random sample of manufacturing firms in Sydney, Australia. Support is found for the hypothesized association between customer-focus strategy and the use of non-financial performance measures (and hence for Abernethy and Lillis) but not for the link to organizational performance.     

DIMENSIONAL SIMPLIFICATION AND ECONOMIC THEORIES OF LEGISLATIVE BEHAVIOR

In many many places, the political parties and political contests seem to array themselves along a single dimension. If you look at their programs in detail it always turns out that it's much more complicated than that. But it would appear that in the minds of the voters they are literally frequently arrayed on a single continuum which, as a result of the organization of the French chamber of deputies, is usually referred to as a left/right.     

The Monetary Policy Model

Most monetary economists today conduct their analysis within some version of a rational expectations model. A well-defined equilibrium in such a model requires that the private sector understand policy goals and the policymakers' model of the economy. An austere version of the model, with no information asymmetries, is valid only to a first approximation but nevertheless provides core insights to short- and long-run monetary policy. In this model, effective policy requires clarity of policy goals and clarity of the policy model as to how the economy works. The central bank must enjoy sustained credibility in the markets. Communication should focus on policy fundamentals and the monetary authorities’ understanding of the economy, both of which are enhanced by continued research by monetary policy experts. JEL Classification E5