Suchergebnisse

The purpose of this case study was to provide a report on the motivations which have led Spanish managers in the Galician region to take a green pathway. Such decisional processes may reflect a change in corporate consciousness, or it might be just another corporate response to increased political visibility and possible government intervention (Rodgers, 1991, 1992, Rodgers and Gago, 2001). The study focuses on eleven Spanish companies who instead of purchasing energy decided to produce their own energy using a co-generation system. A case study approach was selected in order to interpret the information provided concerning the adoption of a co-generation corporate strategy (Parker, and Roffey, 1997). Accounting information systems are considered to be important in this process as they select, classify and arrange information to inform their communities. Their design and implementation highlight environmental contingencies as they affect business entities' ability to operate. The results of the case study survey confirm that management benefit through cost savings and additional incomes. The article concludes by observing that the ecological implications of co-generation were not the primary motivation for adopting the 'green' innovation. ; Publicado

Legislation outlined proposed changes in Galician Health Centres. This allowed us to set down the theory about personal and organizational Information–Influence Matrices and then Frameworks of Issues for the interactions between an individual Financial Manager and a Health Centre Co-ordinator, as well as the proposed organizational changes into a new system [Purdy DE, Gago S. Extending influence and accounting use: developing the frameworks to incorporate Galician legal matters about the proposed healthcare changes with managers and organizations for empirical study. Critical Perspectives on Accounting; in press]. Evidence from a longitudinal study covering January 1997 and December 2001, indicated the suitability of these types of Matrices and Frameworks of Issues to analyse conversational data. Results agreed with anticipations at a personal level—wholly for a co-ordinator and partly for the Financial Manager. Differences between the findings and our anticipated Financial Manager's framework are straightforward and we have amended our Framework accordingly. The organization level has followed our anticipations though only 15% of Health Centres had continued with the new system, 85% remained working with the old system. Galician law contained aspirations for changing healthcare with autonomous Health Centres. Spanish health policies and budget laws have inhibited moves to change, as well as the actions of the professionals involved. ; Publicado

The definitive version is available at onlinelibrary.wiley.com ; A group of Spanish researchers wanted to understand how public sector managers were affected by the accounting systems that provide their data and how such managers used the data at a time when Government policy sought to reduce cash expenditures. The group, who interviewed the managers of seven Galician Business Schools, found that the data was not used but further explanations were difficult. It turned to an Original Framework of 8 UK Issues for public sector managers handling data (Purdy, 1993a). This paper takes the Original Framework, discusses its bases, considers areas for research then introduces the concept of a Continuum of learning related to handling data. Successive amendments to the Framework are made until an Extended Framework of 19 Spanish Issues is produced. These Frameworks are discussed with the interview material. The findings show that the Issues were generally well covered by managers and in the direction anticipated by the Extended Framework indicating some relevance to this Framework. The independently collected material had a close correspondence with the Original Framework and was sufficient for that Framework to become a general research instrument for examining the handling of data by its recipients ; Publicado