title: Inscribing the organization: Representations in dispute between accounting and production

authors: Lowe, Alan

subjects: inscription

abstract: This paper assumes that a primary function of management accounting is the representation of “accounting facts” for purposes such as organizational control. Accountants are able to offer conventional techniques of control, such as standard costing, as a consequence of their ability to deploy accounting representations within managerial and economic models of organizational processes. Accounting competes, at times, with other ‘professional’ groups, such as production planning or quality management people, in this role of representing the organization to management.
The paper develops its arguments around a case illustration of cost accounting set in a low technology manufacturing environment. The research relates to a case organization in which accountants are attempting to establish the reliability of accounting inscriptions of a simple manufacturing process. The case research focuses on the documents, the inscriptions that vie for managements’ attention. It is these sometimes messy and inaccurate representations which enable control of complex and heterogeneous activities at a distance. At the end of our site visits we observe quality management systems in the ascendancy over the accountants’ standard costing systems.

text: Inscribing the organization: Representations in dispute between accounting and production This paper assumes that a primary function of management accounting is the representation of “accounting facts” for purposes such as organizational control. Accountants are able to offer conventional techniques of control, such as standard costing, as a consequence of their ability to deploy accounting representations within managerial and economic models of organizational processes. Accounting competes, at times, with other ‘professional’ groups, such as production planning or quality management people, in this role of representing the organization to management.
The paper develops its arguments around a case illustration of cost accounting set in a low technology manufacturing environment. The research relates to a case organization in which accountants are attempting to establish the reliability of accounting inscriptions of a simple manufacturing process. The case research focuses on the documents, the inscriptions that vie for managements’ attention. It is these sometimes messy and inaccurate representations which enable control of complex and heterogeneous activities at a distance. At the end of our site visits we observe quality management systems in the ascendancy over the accountants’ standard costing systems.

year: 2007

title: Jackson’s armchair: The only chair in town?

authors: Kingsbury, Justine

subjects: philosophy

abstract: Are all the facts about nations, cultures and economies really just facts about people's mental states and their interactions? Are all of the properties which determine whether or not a thing is a work of art really just physical properties of that thing? Is linguistics, the scientific investigation of language, best understood as a branch of psychology, the scientific investigation of the mind? Can psychology be reduced to biology? Can all biological phenomena be explained chemically? Is chemistry really just part of physics? Is there anything going on in the world which isn't a physical thing? Can there be freely-chosen, autonomous human action in a purely physical world? Frank Jackson has made a controversial claim about the way in which one should investigate questions like these. This paper is a qualified defence of that claim.

text: Jackson’s armchair: The only chair in town? Are all the facts about nations, cultures and economies really just facts about people's mental states and their interactions? Are all of the properties which determine whether or not a thing is a work of art really just physical properties of that thing? Is linguistics, the scientific investigation of language, best understood as a branch of psychology, the scientific investigation of the mind? Can psychology be reduced to biology? Can all biological phenomena be explained chemically? Is chemistry really just part of physics? Is there anything going on in the world which isn't a physical thing? Can there be freely-chosen, autonomous human action in a purely physical world? Frank Jackson has made a controversial claim about the way in which one should investigate questions like these. This paper is a qualified defence of that claim.

year: 2009

title: Informed consent in the Aotearoa New Zealand context

authors: Cargo, Tania

abstract: Psychologists are in very privileged positions; we use our clinical, community, academic, and research skills to support individuals, families, and communities, often during extremely vulnerable times in their lives. Psychologists have specific duties and responsibilities to not only offer a competent and ethical service, but to ensure that clients have been engaged in an open and honest process of gaining informed consent before a psychological service is offered, and either accepted or declined by the client (Knapp, Gottlieb, & Handelsman, 2015; Nagy, 2011).

text: Informed consent in the Aotearoa New Zealand context Psychologists are in very privileged positions; we use our clinical, community, academic, and research skills to support individuals, families, and communities, often during extremely vulnerable times in their lives. Psychologists have specific duties and responsibilities to not only offer a competent and ethical service, but to ensure that clients have been engaged in an open and honest process of gaining informed consent before a psychological service is offered, and either accepted or declined by the client (Knapp, Gottlieb, & Handelsman, 2015; Nagy, 2011).

year: 2016