Search results

This paper identifies five types of insolvency in English football: clubs that have failed to cope with relegation; failed to pay monies due to the UK government; seen 'soft debts' become 'hard debts'; lost the ownership of their stadium; or have been 'repeat offenders'. As the second of a three-phase research project, the paper concludes with an indication of the final phase research and implications of the findings so far for other professional sports.

At the end of this chapter, learners should be able to:

• Identify and describe the main functions that fall within the activities labelled ‘accounting’ and ‘finance’ and relate these functions to one another.

• Locate these functions within the structures typical of small and large organisations and relate these functions:

  • (a)

    to organisational success and failure and

  • (b)

    to other business functions.

• For each of the main class of decision made by human resource practitioners identify the information required and the ways in which this information is, in part, generated by the accounting and finance function.

Identify and describe the main functions that fall within the activities labelled ‘accounting’ and ‘finance’ and relate these functions to one another.

Locate these functions within the structures typical of small and large organisations and relate these functions:

• (a)

  to organisational success and failure and

• (b)

  to other business functions.

to organisational success and failure and

to other business functions.

For each of the main class of decision made by human resource practitioners identify the information required and the ways in which this information is, in part, generated by the accounting and finance function.

Relatively little research exists about the information used by owner/managers (O/Ms) in micro enterprises (less than 10 employees). The purpose of this paper is to explore the management accounting information (MAI) generated and used by O/Ms for planning, decision making and control in micro manufacturing enterprises in the Gaza Strip (GS).

A grounded theory approach is used with case studies being the main research method.

Three main themes emerged during the five case studies. Firstly, how is the generation and use of MAI related to the O/M, enterprise and environmental features? Secondly, what is the impact of formal or informal procedures on the generation and use of MAI? Thirdly, what is the extent of written and oral MAI generated and used? From the five individual case studies 133 findings emerged and then a cross‐case analysis generated 21 overall findings.

The case studies excluded micro enterprises less than three years old, micro enterprises with more than one O/M and micro enterprises from sectors other than manufacturing.

This project explores what impact various factors (such as political uncertainty, competition and the need for cost reduction) have on the generation and use of MAI in micro enterprises. Several findings are particularly relevant for O/Ms of micro enterprises in developing countries. Previous studies have not identified to what extent written or oral MAI is generated and used for each of the core business aspects of micro manufacturing enterprises.

This study aims to examine the effects of the culture for innovation, work engagement and the use of interactive performance measurement systems (PMSs) in the interorganizational accounting processes automation at a shared services center (SSC).

A single-entity survey was carried out at an SSC provider of B2B accounting services of a multinational company in the electrical sector, and structural equation modeling was applied for data analysis.

The results show that the culture for innovation, the work engagement and the use of interactive PMS positively and significantly influence the accounting process automation in the investigated SSC. Moreover, the use of interactive PMS presents a mediating effect on the relationship between culture for innovation and work engagement.

The research findings contribute by revealing that the culture of innovation, work engagement and the interactive PMS support the use of robotic process automation and artificial intelligence in the interorganizational automation of accounting processes in an SSC-type service ecosystem. This highlights the importance of the culture of innovation and the positive feeling toward work being reinforced by the organization and the role of the interactive PMS as a formal instrument to transmit the organizational objectives and provide a common vision.

The study reveals that the use of interactive PMS seems to be an important conductor of the behavior of employees toward the accounting process automation strategy at the SSC, reinforced, in this case, by the culture of innovation and work engagement.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

If you are 30 or older, you are middle‐aged by someone's criteria. When the college students of the 1970s declared “Don't trust anyone over 30,” did you think they would be someday talking about you? And what about those who say “Life begins at 40”? Did you ever believe them?

The 28th annual conference of Aslib, held at Nottingham University from 11th to 14th September, 1953, proved to be the largest that Aslib has so far organized. A list of those present is printed on pp. 254–260. Yet again Aslib was glad to be able to welcome a number of overseas guests and members, including Dr. and Mrs. Lancour and their small daughter from the U.S.A., Drs. and Mrs. van Dijk and Miss Rom from the Netherlands, Mr. M. S. Dandekar and Mr. J. V. Karandikar from India, Miss D. M. Leach from Canada, and Mrs. T. Collin from Norway. Mr. Walter A. Southern, a Fulbright scholar from the U.S.A. affiliated to Aslib during his year's study in the United Kingdom, represented the Special Libraries Association, and Mr. J. E. Holmstrom attended as an observer on behalf of Unesco.

FROM 5th to 8th October, 1951, Aslib was fortunate in holding its Annual Conference again at Ashorne Hill, near Leamington Spa, and our thanks are due for the third time to Colonel and Mrs. J. H. Alexander and their staff for the excellence of the catering and domestic arrangements. The weather also co‐operated and sunshine displayed all the autumn beauties of the garden and countryside.