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All Outputs (925)

The demand for military spending in South Africa (2002)
Journal Article
Batchelor, P., Dunne, J. P., & Lamb, G. (2002). The demand for military spending in South Africa. Journal of Peace Research, 39(3), 339-354. https://doi.org/10.1177/0022343302039003005

Understanding the factors that determine the military burdens in developing economies is an important area of research. Previous research has suggested that to understand the dynamics of the relationship between military burden and economic and strat... Read More about The demand for military spending in South Africa.

The ABC bandwagon and the juggernaut of modernity (2002)
Journal Article
Jones, C., & Dugdale, D. (2002). The ABC bandwagon and the juggernaut of modernity. Accounting, Organizations and Society, 27(1-2), 121-163. https://doi.org/10.1016/S0361-3682%2801%2900035-6

The paper explores the rise of activity-based costing (ABC). Drawing on actor-network theory, we follow key actors, and their intermediaries, as they construct ABC through a network of human and non-human allies. Drawing on Giddens' discussion of the... Read More about The ABC bandwagon and the juggernaut of modernity.

Comparisons in gender wage differentials and discrimination between Germany and the United Kingdom (2001)
Journal Article
Brookes, M., Hinks, T., & Watson, D. (2001). Comparisons in gender wage differentials and discrimination between Germany and the United Kingdom. LABOUR, 15(3), 393-414. https://doi.org/10.1111/1467-9914.00170

Due to the lack of consistent data, direct and robust comparisons of cross-country labour markets have been virtually impossible. This study uses a new panel data series that controls for inconsistencies, thus overcoming this problem. This study esti... Read More about Comparisons in gender wage differentials and discrimination between Germany and the United Kingdom.

Micro-credit in a UK context (2001)
Report
Tucker, J., & Lean, J. (2001). Micro-credit in a UK context

The aim of this study was to investigate the need for and use of micro-credit and other sources of finance in small firms. The objectives in pursuit of this aim were as follows: • To establish a clear definition of micro-credit in a UK context and... Read More about Micro-credit in a UK context.

A multinomial logit nondiscriminatory approach to estimating racial wage and occupational discrimination (2001)
Journal Article
Hinks, T., & Watson, D. (2001). A multinomial logit nondiscriminatory approach to estimating racial wage and occupational discrimination. Applied Economics, 33(5), 605-612. https://doi.org/10.1080/00036840122869

This paper combines a technique to measure nondiscriminatory wage structures with a multinomial logit model to estimate both occupational racial discrimination and within-occupation racial wage underpayment and overpayment. Using a recent South Afric... Read More about A multinomial logit nondiscriminatory approach to estimating racial wage and occupational discrimination.

Management accounting in companies adapting to structural change and volatility in transition economies: A South African study (2001)
Journal Article
Luther, R. G., Luther, R., & Longden, S. (2001). Management accounting in companies adapting to structural change and volatility in transition economies: A South African study. Management Accounting Research, 12(3), 299-320. https://doi.org/10.1006/mare.2001.0163

South Africa has undergone fundamental political and structural changes over the last decade. These are affecting the operations of companies in South Africa both directly and indirectly through associated market volatility. This paper reports on res... Read More about Management accounting in companies adapting to structural change and volatility in transition economies: A South African study.

Deep and surface approaches to learning within introductory accounting: A phenomenographic study (2001)
Journal Article
Lucas, U. (2001). Deep and surface approaches to learning within introductory accounting: A phenomenographic study. Accounting Education, 10(2), 161-184. https://doi.org/10.1080/09639280110073443

This paper reports the findings of a phenomenographic research study which sought to identify students' approaches to learning introductory accounting and their conceptions of accounting. The findings reveal that, in common with other disciplines, de... Read More about Deep and surface approaches to learning within introductory accounting: A phenomenographic study.

The concept of an accounting regime (2001)
Journal Article
Dugdale, D., Jones, T. C., & Jones, C. (2001). The concept of an accounting regime. Critical Perspectives On Accounting, 12(1), 35-63. https://doi.org/10.1006/cpac.2000.0412

This paper develops and illustrates the concept of an accounting regime. The concept is mobilized in order to explore the nature and power of accounting in totality and to identify its dimensions. Drawing on the work of Anthony Giddens, we portray an... Read More about The concept of an accounting regime.

German wage underpayment: An investigation into labor market inefficiency and discrimination (2001)
Journal Article
Dawson, P., Hinks, T., & Watson, D. (2001). German wage underpayment: An investigation into labor market inefficiency and discrimination. Vierteljahrshefte zur Wirtschaftsforschung, 70(1), 107-114. https://doi.org/10.3790/vjh.70.1.107

Using stochastic panel wage frontiers, this paper estimates the relative underpayment of females and males in the reunified Germany. The estimates are initially applied to discrimination analysis. It finds that females have higher underpayment and th... Read More about German wage underpayment: An investigation into labor market inefficiency and discrimination.

A multilateral decomposition of racial wage differentials in the 1994 South African labour market (2000)
Journal Article
Allanson, P., Atkins, J. P., & Hinks, T. (2000). A multilateral decomposition of racial wage differentials in the 1994 South African labour market. Journal of Development Studies, 37(1), 93-120. https://doi.org/10.1080/713600060

This article develops a new multilateral decomposition procedure for the analysis of wage differentials and applies this to the racial wage hierarchy in the South African labour market. Using micro-data on male workers from the 1994 October Household... Read More about A multilateral decomposition of racial wage differentials in the 1994 South African labour market.

Worlds apart: Students' experiences of learning introductory accounting (2000)
Journal Article
Lucas, U. (2000). Worlds apart: Students' experiences of learning introductory accounting. Critical Perspectives On Accounting, 11(4), 479-504. https://doi.org/10.1006/cpac.1999.0390

This paper argues that, whilst a substantial amount of educational research has been conducted within the introductory accounting curriculum, there is scope for alternative research founded on a particular view of learning, that of social constructiv... Read More about Worlds apart: Students' experiences of learning introductory accounting.

Achieving Empathy and Engagement: A practical approach to the design, conduct and reporting of phenomenographic research (2000)
Journal Article
Ashworth, P., & Lucas, U. (2000). Achieving Empathy and Engagement: A practical approach to the design, conduct and reporting of phenomenographic research. Studies in Higher Education, 25(3), 295-308. https://doi.org/10.1080/713696153

Phenomenography is a methodology which has been quietly influential in research on higher education, having been the basis of many studies of approaches to learning and student understandings of a wide range of concepts in a variety of disciplines. T... Read More about Achieving Empathy and Engagement: A practical approach to the design, conduct and reporting of phenomenographic research.

What is the ‘world’ of phenomenography? (1998)
Journal Article
Ashworth, P., & Lucas, U. (1998). What is the ‘world’ of phenomenography?. Scandinavian Journal of Educational Research, 42(4), 415-431. https://doi.org/10.1080/0031383980420407

Phenomenographic research (especially that which aims to uncover student conceptions of key disciplinary concepts) is subjected to critical review on two main fronts. (1) We consider the adequacy with which research procedures for revealing student c... Read More about What is the ‘world’ of phenomenography?.

Diversification and performance in the UK defense industry (1997)
Journal Article
Tucker, J., Bishop, P., & Thomas, M. (1997). Diversification and performance in the UK defense industry. Defense Analysis, 13(3), 271-282. https://doi.org/10.1080/07430179708405737

This article examines the relationship between diversification and performance in the UK defence industry. The theoretical arguments which have been advanced to support a general link between diversification and performance are examined together with... Read More about Diversification and performance in the UK defense industry.

European taxation and capital investment (1996)
Journal Article
Pointon, J., Farrar, S., & Tucker, J. (1996). European taxation and capital investment. International Journal of Phytoremediation, 21(1), 57-76. https://doi.org/10.1080/135184796337607

A simulated study is conducted of the relative tax incentives to capital investment in Europe. For 1994 required pre-tax rates of return vary from 8.5% for plant and machinery investments in Spain to l3.8% for commercial property in Ireland. Within i... Read More about European taxation and capital investment.

Hellenic statistical authority mission on microdata access: Final report
Report
Ritchie, F. Hellenic statistical authority mission on microdata access: Final report

A mission was convened to review current data access practices at the Hellenic Statistical Authority and make recommendations for future development. The resulting report defines a complete data access strategy for the Greek NSI. The report uses the... Read More about Hellenic statistical authority mission on microdata access: Final report.

Can corporate social reporting mitigate reputational risk? The role of ambivalence and attribution
Working Paper
Chen, Z., Hang, H., Pavelin, S., & Porter, L. Can corporate social reporting mitigate reputational risk? The role of ambivalence and attribution

While disclosing corporate social and environmental performance has become a common practice around the world, whether such reporting can effectively mitigate reputational risk remains unclear. The existing empirical evidence is not only indirect b... Read More about Can corporate social reporting mitigate reputational risk? The role of ambivalence and attribution.