This paper calls for attention to the margins of accounting. It argues that such a focus helps us to understand the formation and transformation of accounting, its permeability to other bodies of expertise, and how accounting has been made up out of ideas and practices drawn from elsewhere....

This paper examines how the category of failure was economised and made calculable. It explores the preconditions for this shift in three stages. First, it explores how failure came to be ‘forgiven’ in both the U.S. and the U.K. across the nineteenth century, how it came to be defined as...

This paper examines how the category of failure was economised and made calculable. It explores the preconditions for this shift in three stages. First, it explores how failure came to be 'forgiven' in both the US and the UK across the nineteenth century, how it came to be defined as something...

This paper examines the failure of a ‘failure regime’ for NHS Foundation Trusts. More particularly, it considers the proposals to create a failure regime for NHS Foundation Trusts that were set out in the Health and Social Care Act 2003, and that drew explicitly on the Insolvency Act 1986....

Sound corporate governance principles are a prerequisite for the effective performance of modern organisations. Members of the Board of Management of a private hospital in Australia were concerned with establishing a process whereby the Board could gauge its own performance in relation to the...

Significant attention has been paid to how real options analysis can help in "valuing" operating flexibility when making major capital investment decisions. But there has been far less study of how to "manage" such flexibility, particularly in cases where a decision to defer, contract, or expand...

This essay addresses the implications of accounting and hybrids for the management of risk. We argue firstly and most generally for a definition of hybrids that extends beyond organisational forms. The existing literature, we suggest, has been too focused on organisational forms, and has largely...