The Labour Governments of 1997–2010 introduced a range of new regional institutions in England, which were subsequently abolished after the 2010 General Election. This article re-assesses the lessons which emerged from the regional policies pursued during this period and argues the...

This paper explores management accounting change at the St. James's Gate Brewery of Arthur Guinness & Sons Ltd brought about by the effects of the First World War (WWI). In particular, how additional war risk costs were accounted for internally is revealed. Using organisational routines as a...

The challenge facing unions in recruiting younger workers is a comparatively recent concern, prompted by years of decline. As such, there is very little comparable discussion prior to the 1980s. This article takes a longer view. Using previously unpublished survey data from the early 1960s, we...

Much has been written on the potentially institutionalized nature of management accounting practices in the past decade or so. In particular, the interactions of rules and routines, over time, provide explanations for the stable or changing nature of management accounting. Recent work has...

Our paper aims to explore management control as complex and intertwining process over time, rather than the (mainstream) fixation on rational, optimising tools for ensuring business success. We set out to contribute towards our understanding of why and how particular management controls evolve...

This paper analyses the relationship between health and employability in the context of the East Midlands, a high employment region with a history of manufacturing and coal mining, though both sectors\' importance has declined due to considerable industrial restructuring. It is argued that the...

Sampling poses an interesting problem in markets with experience goods. On the one hand, free samples reveal product quality and help consumers to make informed purchase decisions (promotional eff ect). On the other hand, sampling may induce consumers to substitute purchases with free...

We empirically address value appropriation hazards when firms enter into external relationships in search for innovation. Using firm-level data from Germany we document a positive link between R&D outsourcing and intellectual property infringement. In line with theory we show that this effect...

Sampling poses an interesting problem in markets with experience goods. Free samples reveal product quality and help consumers to make informed purchase decisions (promotional effect). However, sampling may also induce consumers to substitute purchases with free consumption (displacement...

Sampling poses an interesting problem in markets with experience goods. Free samples reveal product quality and help consumers to make informed purchase decisions (promotional effect). However, sampling may also induce consumers to substitute purchases with free consumption (displacement...