bluuebunny/crossref_metadata_2025_split huggingface dataset:
Some Aspects Of Nineteenth-Century Accounting Development In The West Riding Textile Industry
Authors: Hudson P 
Published: November 2023

Abstract
The fundamental requirement in studying business accounting techniques historically is to see developments as the response to particular and individual needs of industries as they themselves develop over time. These needs are the product of such things as technical and organizational change, the size of business units, the nature of products and markets. This basic structural determinant can be regarded as being tempered by two further factors. First, it may be tempered by ‘external ‘ influences, for example, the need to respond in particular ways to legal requirements, taxation demands, or outside pressure generally from shareholders and other interested parties.1 Secondly, developments are modified by the extent to which requirements are met by the stage of evolution of accounting theory and practice, the background, education, and abilities of entrepreneurs in an industry, and the legacy of traditional methods handed down from earlier stages of economic development.
Robert Loder, Jacobean Management Accountant
Authors: Freear J 
Published: November 2023

Abstract
Robert Loder‘s Farm Accounts, 1610-1620, are held at the Berkshire Records Office, Reading. In this chapter, a brief description of the background to the accounts will be followed by an examination of the accounts from a management accounting point of view, using the main elements of the decision-making process as headings under which to consider the accounts.
The Early Debate On Financial And Physical Capital
Authors: Lee T A 
Published: November 2023

Abstract
The concept of capital is central to the determination of periodic income, irrespective of whether the latter is based on the principles of economics or accounting. Without adequate and consistent definitions and computations of capital at succeeding points of time, there can be no credible income data. This has been well evidenced in the recent professional prescriptions of current cost accounting for external financial reporting purposes. These pronouncements have focused attention on the need to understand the concept of capital which underlies each specific income proposal. In particular, they have identified the existence in practice of two alternative capital maintenance approaches-that is, maintenance based on capital defined in terms either of a specific monetary attribute such as the money unit or the purchasing power unit (hereafter termed financial capital); or a specific attribute of the reporting entity ‘s physical asset structure such as its physical units or operating capacity (hereafter termed physical capital).
Designing Electronic Commerce
Authors: Mansell Robin 
Published: November 2023

Abstract
Electronic commerce refers to the ways that firms are engaging in the conduct of business by using advanced electronic information and communication networks. The conduct of business in this way requires the conjuncture of technical and institutional design features as well as new capabilities on the part of firms to enable them to construct, manage, and use rapidly expanding global electronic networks. Electronic commerce enables business to be conducted at a distance.
The Politics of Information and Communication Technologies
Authors: Silverstone Roger , Mansell Robin 
Published: November 2023

Abstract
Throughout this book we have been discussing the politics of information and communication technology. This politics, however, is not only or even most significantly a politics of nations or parties. It is a politics of the innovation process as such, a politics engaged in by participantsindividuals as well as institutions-at every point in the production and consumption of new information and communication technologies and services. This politics is marked by great inequalities: inequalities generated by the power of regulatory institutions and multinational companies, and the uneven capacity of consumers to enter and manage a rapidly changing technological space. It is also marked by great uncertainties and discontinuities: uncertainties and discontinuities generated as a result of the shifting tectonic plates of a global information and communication economy, as well as the opacity, fragility, and unpredictability of consumer behaviour. It is, finally, a politics deeply embedded not just within the institutions that design and distribute technologies and services, but within the technology itself, as software products and information networks both prescribe and proscribe, configuring suppliers and users, containing and constraining behaviour, and embodying in their algorithms and their gateways both the normative and the seductive.
Introduction
Authors: Walsh Kieron , Deakin Nicholas , Smith Paula , Spurgeon Peter , Thomas Neil 
Published: November 2023

Abstract
The central focus of the present book is on the process of change in the public services in the UK. More specifically, it is about the use of a particular device, contracts. In the studies on which the book is largely based, we have set out to explore the different purposes to which contracts have been put, their significance in a set of different situations, and the consequences of their introduction for the organizations involved, their managers and staff, and for the users of these services.
The Introduction of Contracts
Authors: Walsh Kieron , Deakin Nicholas , Smith Paula , Spurgeon Peter , Thomas Neil 
Published: November 2023

Abstract
In this chapter, our focus is on contracts as such. We will draw upon work we have done on contracting in the three selected service areas (local government (CCT), health, and social care), for, as a general rule, it is the institutional context that will exercise a decisive influence on the way in which contracts are introduced into public organizations and the impact that they have within them. The traditional approach to the organization of the public service has involved relatively open-ended and incomplete contracts of employment, which the organization completes by the exercise of authority. The introduction of the ‘new public management’, with its logic of action drawn from private-sector models, involves the development of contracts that are more complete and closed. The type of contract that has been introduced can be seen as varying along three dimensions: focus, form, and content.
Structures for and of Contracting
Authors: Walsh Kieron , Deakin Nicholas , Smith Paula , Spurgeon Peter , Thomas Neil 
Published: November 2023

Abstract
This chapter focuses on structures for and of contracting. In doing so it identifies both the informal, implicit, unacknowledged rules of the game that structure interactions between actors—North’s (1990) ‘institutions’ —and the formal and explicit structures, which include regulations, purchaser/provider entities and organizations more generally.
Conclusion
Authors: Walsh Kieron , Deakin Nicholas , Smith Paula , Spurgeon Peter , Thomas Neil 
Published: November 2023

Abstract
In this final chapter we summarize very briefly some of the main conclusions of our study. We have not set out to produce a systematic evaluation of the whole policy of introducing contracts across the totality of the public sector: that would have required a different and far more ambitious approach than the one that we adopted. But there are sufficient lessons to be learned from the experience of the case studies we undertook to justify an attempt to draw out some general conclusions. These lessons are of two kinds: first, they are about the process of change itself; and, secondly, whether the primary objectives of the reforms are being met as a result of the creation of new structures and processes.
Executive Reward And Corporate Governance
Authors: Bruce Alistair , Buck Trevor 
Published: November 2023

Abstract
Academic interest in the study of executive remuneration has increased significantly in recent years. In part, this reflects concerns within business, political, and popular circles that, in many cases, levels of executive compensation are excessive in both absolute and relative terms and that they frequently appear both unrelated to corporate performance and at odds with the fortunes of other corporate stakeholders, such as other employees, shareholders, suppliers, and customers. A further stimulus has been the continued development of interest in the set of issues which comprise the corporate governance debate and the reward of executive agents in this context. Equally, and relatedly, innovations in remuneration policy and particular instruments of remuneration have prompted analysis of their impacts on aggregate executive compensation and corporate performance. These innovations have frequently sought to adjust the balance between long-term and more immediate forms of remuneration, or between certain and performance-contingent elements. Finally, and more practically, activity in this area reflects the development of new, and application of existing, analytical frameworks which facilitate such investigation.
Settling Contract Disputes In The National Health Service: Formal And Informal Pathways
Authors: Hughes David , Mchale Jean V , Griffiths Lesley 
Published: November 2023

Abstract
The way social collectivities handle disputes can provide a revealing insight into the nature of the wider regulatory systems through which they achieve coordination and control. Collectivities of different types, standing in different relationships, characteristically favour different dispute resolution mechanisms. Disputes between enterprises in private markets are typically settled by negotiation between the parties themselves or, at the extreme, through litigation or arbitration. Disputes within administrative hierarchies may again be resolved by informal bargaining, but are also commonly dealt with through bureaucratic regulation—the top-down enforcement of rules via administra-tive processes and internal disciplinary procedures.
Health-Care Contracting And Social Science: Issues In Theory And Practice
Authors: Williams Gareth , Flynn Rob 
Published: November 2023

Abstract
In this book we have collected together work by a number of researchers from a range of disciplinary backgrounds who, with support from the ESRC Contracts and Competition Programme, have examined and explored different facets of the NHS internal market. Alongside this predominant focus on the health service, in the contributions from Lapsley and Llewellyn (Chapter 5) and Broadbent and Laughlin (Chapter 3), complementary topics are explored: contracting decisions in social work departments in Scotland, and the effects of local management of schools in England. Rather than diluting the health content of the book, these additions seem to us to provide contrapuntal evidence which highlights the generic character of some of the issues emerging in research on the development of managed markets in the public sector. We hope that this collection of research studies will be of interest beyond the world of academic research, and will help inform those working in policy and practice in the health service and other parts of the public sector.
A Defence of Philosophical Business Ethics
Authors: Crisp Roger 
Published: November 2023

Abstract
WHAT is meant by ‘ business ethics’ (see De George 1990: ch. 1)? The phrase is sometimes used to refer to the ethical outlook, whether implied by behaviour or explicitly stated, of a company or individual engaged in business. Behaviour and statement can of course come apart, so that one might say of a certain corporation: ‘ Their ethic is allegedly one of service to the community, but their woeful environmental record shows what they really believe. ’
In a second sense, business ethics is that set of principles or reasons which should govern the conduct of business, whether at the individual or collective level (cf. Lewis 1985: 381).
Commercial Ethics: A Victorian Perspective on the Practice of Theory
Authors: Garnett Jane 
Published: November 2023

Abstract
LIKE so many revivalists, students and advocates of modern business ethics have been highly selective in their points of reference and have largely eschewed consideration of historical precedents. Preoccupation with the establishment of business ethics as an element of the curriculum in universities and management schools has perhaps contributed to the implicit assumption that coherent thinking on the subject did not exist before it was ‘professionalized’. In the Journal of Business Ethics, for example, which was established in 1982 to examine business activity from a moral point of view, there has been almost no historical discussion and relatively little reference to Christian teaching. Moreover, because more attention has been paid at an academic level to business ethics in the USA, there has been a more limited perspective on the development of debate in Britain.
‘Japanese-Style ‘ Supplier Relationships in the American Auto Industry, 1895-1920
Authors: Helper Susan , Hochfelder David 
Published: November 2023

Abstract
In recent years, US automakers have moved toward closer relationships with their suppliers. In particular, Ford and Chrysler have moved away from historically adversarial dealings with suppliers toward relationships which are long-term and are characterized by rich flows of information for joint projects such as product development and technical assistance.
This transformation has been seen by the popular press and by the man agers making this change as an imitation of the Japanese, and as a move away from traditional American practice. However, evidence indicates that many of the features of these so-called ‘Japanese-style ‘ customer supplier relationships were present in the US auto industry before 1920.
The Changing Demography of Lone Motherhood
Authors: Kiernan Kathleen , Land Hilary , Lewis Jane 
Published: November 2023

Abstract
Increases in divorce, cohabitation, and childbearing outside marriage have all contributed to the separation of marriage and parenthood, with lone parenthood being the prominent manifestation of this development. Between 1961 and 1994 there was a fourfold increase in the proportion of families headed by a lone mother; from around 5 per cent of all families with dependent children in 1961 to over 20 per cent in 1994. The rise in the proportion of lone mother families that occurred during the 1970s was due in large measure to the rise in the rate of divorce, whereas the more recent increases from the mid¬ l 980s onwards are more associated with the growth in childbearing outside legal marriage. This chapter examines the demographic impetuses behind the growth in lone mother families and the changing character of lone motherhood with particular reference to the last half¬ century. The routes to lone motherhood are complex and varied. In this chapter as an aid to simplification we divide the lone mother population into two broad groups: never-married lone mothers, those who have never contracted a formal marriage; and post-marital lone mothers, those who become lone mothers after a marriage had broken down. We discuss each in turn. For the group of never-married lone mothers we discuss the pathways to that experience, assessing the role of sexual behaviour, contraceptive practices, abortion, bridal pregnancy, and adoption, as well as changing marriage patterns and the emergence of widespread cohabitation on the incidence of and trends in pre-marital lone motherhood.
The Debate about the Law Affecting Marriage and Divorce In Twentieth-Century Britain
Authors: Kiernan Kathleen , Land Hilary , Lewis Jane 
Published: November 2023

Abstract
Laslett, Oosterveen, and Smith et al. (1980) have insisted that we can only begin to understand illegitimacy in terms of the changes in courtship and marriage. But there is remarkably little research on the changes in the meaning of marriage and in the marriage system. Attention has usually been drawn to marriage only at its ending—in divorce. This chapter argues that changes in the dominant understanding of marriage, which happened only after extended debate, have been crucial to the construction of a framework within which dramatic changes in behaviour, in terms of the rate of divorce, extramarital births, and cohabitation, have taken place.
Social Security and Lone Mothers
Authors: Kiernan Kathleen , Land Hilary , Lewis Jane 
Published: November 2023

Abstract
The position of lone mothers in the social security system improved greatly as a result of the post-war welfare reforms. Lone mothers were not required to register for work in order to claim National Assistance (NA) (from 1966 Supplementary Benefit (SB) and from 1988 Income Support (IS)) as long as they had a dependent child of school age living at home. Eligibility rules and levels of benefits were determined by national scale rates and claimants could no longer be required to return to their area or parish of origin in order to claim assistance. Of particular significance to lone mothers was the ending of the household means test (which had occurred with the 1941 Determination of Needs Act and was confirmed in the 1948 National Assistance Act). The obligation on adult children to maintain parents and vice versa and on grandparents to maintain grandchildren ended. This meant that the unmarried mother who returned to her parents’ home was entitled to claim benefit for herself and her child(ren) as a non-householder, irrespective of the economic status of her parents. Conversely their benefit status was unaffected.
Housing and Lone Mothers
Authors: Kiernan Kathleen , Land Hilary , Lewis Jane 
Published: November 2023

Abstract
In the immediate post-war years priorities and public subsidies affecting both the public and private housing sectors were determined nationally Local government remained responsible for the provision and administration of social housing. The provision of public-sector housing had not undergone the major restructuring which had occurred within the social security system. Enormous scope for local variations with respect to both allocation policies and rent levels remained. Moreover, while applicants for local authority accommodation did not have to have been born in the area, it was common policy to require them to prove ‘a local connection’. The old laws of settlement going back to the fourteenth century no longer cast their shadow on the social assistance system after 1948 but continued to do so on post-war housing policies. This lingered on into the 1970s and, as the discussion on the debates leading up to the 1996 Housing Act will show, concern about the perceived priority homeless families had over local families on the waiting list in the allocation of social housing, was one of the considerations in the removal of a local authority’s duty established in the 1977 Housing (Homeless)
Lone Mothers, Employment, and Childcare
Authors: Kiernan Kathleen , Land Hilary , Lewis Jane 
Published: November 2023

Abstract
Employment policies until the mid-1970s were informed by a commitment from governments of both political parties to maintain full employment—at least for men. Attitudes and policies affecting the employment of women were complex. On the one hand the post-war social insurance and social assistance schemes were based firmly on the model of the family which comprised a male breadwinner and a dependent wife. A woman’s marital, rather than employment, status determined her eligibility to benefits. This model was not seriously challenged within the benefit system until the mid-1970s. Independent taxation was not introduced until 1990. On the other hand, the marriage bar in teaching was abolished in 1944 and in the civil service in 1946. There was a shortage of labour following the end of the war and there was evidence from the Government’s own surveys that older married women wanted to stay in or return to paid employment (Thomas 1944).
Regulatory Change in the British Television Industry: Effects on Productivity and Competition
Authors: Coffey Dan , Nolan Peter , Saundry, Richard , Sawyer Malcolm 
Published: November 2023

Abstract
Many industries or sectors have been restructured through government action or under direct government influence. Whereas the restructuring programmes for industries in the 1950s and 1960s were often influenced by notions of rationalization and securing the benefits of economies of scale, the pattern of state intervention in the 1980s and 1990s has been more influenced by the presumed benefits of deregulation and the promotion of competition. Deregulation and competition were sometimes seen as ends in themselves but also as means to better performance. In this chapter we review the impact of government-imposed or inspired changes in the British television industry over the past decade, which have often been described as deregulation, but which (for reasons which will be apparent below) we would see as changes in the form of regulation and which could be labelled re-regulation. Our study is limited to the terrestrial channels, as we seek to understand the impact of regulatory change. We first discuss some of the ideas which lay behind this re-regulation from the mid-1980s onwards, followed by a very brief outline of the changes. The main part of the chapter draws on questionnaires returned by industry participants to evaluate the impact of these changes. Much of what we report relates to the perceptions of these participants. In a number of areas (transaction costs being the most obvious) it is the perceptions of the participants which are particularly relevant to the actions which are taken. Further, over variables such as transaction costs or quality of programming there is no other information available.
The Institutional Embeddedness of the Stratification Process A Comparative Study of Qualifications and Occupations in Thirteen Countries
Authors: Muller Walter , Shavit Yossi 
Published: November 2023

Abstract
Education is the single most important determinant of occupational success in industrialized societies. Employers rely on educational credentials when selecting individuals for specific work tasks, and individuals, accord ingly, invest in education in order to improve their competitive advantage on the labour market. It is evident, that both individual investments in education and the use made by employers of qualifications, affect the pat tern of association that we observe between education and labour-market outcomes. But it is far from clear how precisely this association is generated in various countries.
The Ned Car Experience: The Confrontation of Dutch, Swedish, and Japanese Ideas about Car Manufacturing
Authors: Dankbaar Ben 
Published: November 2023

Abstract
The Ned Car plant in the Netherlands was set up originally by the Dutch truck maker DAF for the production of its passenger cars and later taken over by the Swedish manufacturer Volvo. Recently, the plant has become a joint venture of Volvo, Mitsubishi, and the Dutch state. The plant therefore offers all the preconditions for a confrontation and eventual ‘hybridization’ of Dutch, Swedish, and Japanese production concepts. And indeed, the history of the plant appears to be one of continuous experimenting with structures of work and organization. Numerous improvement and change projects have followed each other at great speed.