Suchergebnisse

Why use social theory to study accounting? -- Locating accounting in the social world -- Structure, agency and accounting -- Power, inequality and resistance -- Space, time and change -- Writing and designing empirical research with social theory -- Future directions

Despite the wealth of discussion and ideas on how food systems might change, and all the plans and schemes created to provide solutions to unsustainable food systems, very few researchers have examined the accounting practices that define socio-economic relationships around food. In this article, I show that the imperative for each entity in food supply networks to obtain a discount on costs involved in food supply to survive on very thin margins, inhibits large-scale change. The approach here is introductory, providing an explanation of the accounting issues involved for a non-accounting audience, and an illustrative case study is used to show the embeddedness of always 'getting a discount'. The case study is drawn from interview data with those involved in intermediary companies and in alternative food distribution in Canada and the USA. The difficulties faced by organisations distributing food on a more local level and the lack of lasting and widespread change despite their endeavours, is shown to linked to the inevitability that they too need to 'get discounts' to survive. This interdisciplinary study is important to provide context for sociological thinkers and activists seeking to understand the barriers to change in food behaviours and food strategies.

It is argued that agricultural gross margin accounting (GMA) is a social phenomenon with the characteristics of an institutionalised practice. This proposition is examined using the new institutionalism in sociology theoretical framework (NIS) drawing on evidence from the literature and interviews. Underlying social, political and functional factors (termed 'the antecedents of deinstitutionalisation' by Oliver (1992)) and the fragmentation of business processes at the farm level, suggest that the next few years will test the widespread advocacy of GMA in farm analysis by advisors and consultants.

PurposeThis article sheds light onto the increasing problem of product returns, which is exacerbated by growing e-commerce. Many retailers and academics are oblivious to the nature and scale of this challenge. Interdisciplinary research is needed to develop supporting theory, and cross-functional teams are required to implement measures addressing economic, ecological and social sustainability issues.Design/methodology/approachThe initial project adopted a multi-case study approach, whereby returns processes were mapped, vulnerabilities identified and a returns cost calculator was developed.FindingsProduct returns processes are usually complicated, prone to internal and external fraud, inefficient and lack sustainability. They can generate considerable losses to the business, especially as returns data are often not systematically collected, monitored or reported to senior management. There are important implications for strategic and operational management, namely the need to develop a concept for Lean returns systems.Originality/valueProduct returns are a unique and understudied but growing field in academic research, with only few publications over the last two decades. Yet the phenomenon is causing increasing problems in business and society. Robust solutions could achieve great financial and non-financial impacts.

AbstractMany factors influence consumers' perceptions and purchasing decisions, with product labelling forming the primary means of communication. The extent to which labels should contain information about traceability is debated. Whilst traceability is an important tool used by food business organisations and regulators in assuring food safety, other drivers for information about traceability are less well understood. This paper reviews the issues related to drivers for traceability from a consumer perspective, and evaluates country-of-origin labelling (COOL), enabling technologies and food fraud as potentially significant drivers in consumer requirements for information. The implications for risk assessment, systems implementation and communications about traceability are also considered.

The Twin Research Registry (TRR) at SRI International is a community-based registry of twins established in 1995 by advertising in local media, mainly on radio stations and in newspapers. As of August 2012, there are 3,120 same- and opposite-sex twins enrolled; 86% are 18 years of age or older (mean age 44.9 years, SD 16.9 years) and 14% less than 18 years of age (mean age 8.9 years, SD 4.5); 67% are female, and 62% are self-reported monozygotic (MZ). More than 1,375 twins have participated in studies over the last 15 years in collaboration with the University of California Medical Center in San Francisco, the University of Texas MD Anderson Cancer Center, and the Stanford University School of Medicine. Each twin completes a registration form with basic demographic information either online at the TRR Web site or during a telephone interview. Contact is maintained with members by means of annual newsletters and birthday cards. The managers of the TRR protect the confidentiality of twin data with established policies; no information is given to other researchers without prior permission from the twins; and all methods and procedures are reviewed by an Institutional Review Board. Phenotypes studied thus far include those related to nicotine metabolism, mutagen sensitivity, pain response before and after administration of an opioid, and a variety of immunological responses to environmental exposures, including second-hand smoke and vaccination for seasonal influenza virus and Varicella zoster virus. Twins in the TRR have participated in studies of complex, clinically relevant phenotypes that would not be feasible to measure in larger samples.