Browsing by Author "Finance and Accounting Research Unit"

Now showing items 1-20 of 40

    • Accounting for healthcare : Reform and outcomes 

      Haslam, Colin; Lehman, G. (2006-12-01)

    • Accounting for reform : Funding and transformation in the four nation's hospital services 

      Haslam, Colin; Marriott, N. (2006-12-01)
      The NHS Plan revealed New Labour's objective to increase funding in the four nation's hospital services in England, Northern Ireland, Scotland and Wales. Although each country has installed its own institutional arrangements, ...

    • Accounting for the financialized UK and US national business model 

      Andersson, Tord; Lee, Edward; Theodosopoulos, Grigorios; Yin, Ya Ping; Haslam, Colin (2014-02)
      The term ‘business model’ (BM) is generally used to describe the possibilities of transforming corporate activities and business functions (Osterwalder et al,2005 and Magretta,2002) In this paper we argue that our understanding ...

    • Accounting for war 

      Chwastiak, M.; Lehman, G. (2008-12)
      This paper examines the ways in which accounting has helped to rationalize and normalize violence and how this has contributed to the acceleration and expansion of war. It is argued that accounting is a product of the ...

    • Action learning as a tool to prepare supervisors of midwives 

      Abbott, L. (2011)
      Supervision of Midwives is a statutory responsibility which provides a “mechanism for support and guidance to every midwife practising in the United Kingdom” (Nursing and Midwifery Council, NMC and The Local Supervising ...

    • Adaptation towards reference values : A non-linear perspective 

      Georgellis, Yannis; Gregorioua, Andros; Tsitsianis, N. (2008-09)
      Using large-scale panel data, we examine the dynamics of adjustment towards reference points for key workplace attributes. We discover that an Exponential Smooth Transition Autoregressive (ESTAR) model is superior to a ...

    • An Analysis of Islamic Banking in West : From Lagging to Leading 

      Malik, Ali; Malik, Shaukat; Shah, Haider (2011)
      The paper examines the unprecedented growth of Islamic banking and finance in the West with a focus on the United Kingdom. It captures the advancement of Islamic banking and finance in U.K over time It is observed that ...

    • Apple´s financial success : The precariousness of Power excercised in global value chains 

      Haslam, Colin; Tsitsianis, N.; Andersson, Tord; Yin, Ya (2013-12)
      The topic of this paper is the Apple Inc business model and how, in a financialized world, the success of this business model is represented by what we term financial ‘point values’. Our argument is that there is a tendency ...

    • Bio-pharma: a financialized business model 

      Andersson, T.; Gleadle, P.; Haslam, C.; Tsitsianis, N. (2010)
      In this paper, we construct a complementary financialized business model of SME bio-pharma that reveals how the product innovation and development process conjoins with speculative forces in capital markets. To conceptualise ...

    • Comparing the Adopters and Non-Adopters of Online Social Networks : A UK perspective 

      Choudrie, Jyoti; Vyas, Amit; Voros, Tibor; Tsitsianis, N. (2013-01-06)
      This paper aims to identify, explain and understand the adoption, use and diffusion of OSNs within UK’s older population. This was achieved using a quantitative online survey questionnaire. Results from a sample population ...

    • Corporate strategy financialized : Conjuncture, arbitrage and earnings capacity in the S&P500 

      Andersson, T.; Haslam, C.; Katechos, G.; Tsitsianis, N.; Lee, Edward (2010-09-01)
      The conjuncture that ushered in the era of shareholder value served to embed capital market expectations into corporate governance aligning management and shareholder interests. Market arbitrage focussed on modifying ...

    • Creative accounting practice and business performance : evidence from Pakistan 

      Malik, Ali; Liu, J.; Kyriacou, O. (2011)
      This paper explores the issue of creative accounting and evidence of its use in Pakistan. The financial characteristics of Pakistani companies, officially or publically identified for using some form of creative accounting ...

    • Critical Accounts and Perspectives on Financialization 

      Gleadle, Pauline; Haslam, Colin; Yin, Ya (2014-02-28)
      This special issue presents a series of papers about financialization and it follows on from a concern, expressed within CPA, about clarifying the ‘problematics of financialization’ (Haslam, 2010). This critical challenge ...

    • Decomposition, Classification and Evaluation of Business Models : the Case of Chinese Retailing 

      Xiang, Guopeng; Yin, Ya Ping (University of Hertfordshire, 2013)
      This study attempts to provide a systematic approach to the decomposition, classification and evaluation of business models. We propose an internally consistent hierarchical classification scheme for decomposing a generic ...

    • Delivering patient choice in English acute hospital trusts 

      Dent, M.; Haslam, Colin (2006-12-01)
      The role of the patient within the NHS has changed from supplicant to consumer to active participant. A demand-side patient-led approach is combining quasi-consumerism and participative democracy to inform and facilitate ...

    • A different approach to university rankings (WP) 

      Tofallis, C. (University of Hertfordshire, 2011)
      Educationalists are well able to find fault with rankings on numerous grounds and may reject them outright. However, given that they are here to stay, we could also try to improve them wherever possible. All currently ...

    • Financialization directing strategy 

      Andersson, T.; Haslam, C.; Tsitsianis, N.; Lee, Edward (2008)
      This paper constructs an account of how financialization is directing strategy in the S&P 500. Financialization describes how changes in US accounting regulations require firms to account for the market value of capital ...

    • A financialized account of corporate governance 

      Andersson, Tord; Haslam, Colin; Lee, Edward; Tsitsianis, N. (Palgrave Macmillan, 2008)
      The debate on international business behaviour is located within a “productionist” framework which is used to reveal similarities and differences in the corporate governance of multinational business. A “financialized” ...

    • Financialized accounts : Restructuring and return on capital employed in the S&P 500 

      Andersson, Tord; Haslam, Colin; Lee, Edward (2006-03)
      A central feature of financialization is the argument that the relative autonomy of management has been realigned with the interests of shareholders and their demand for higher returns on capital employed (ROCE). This paper ...

    • Financialized accounts: Share buy-back, mark to market and holding the financial line in the S&P500 

      Andersson, Tord; Haslam, Colin; Lee, Edward; Tsitsianis, N. (2007-06)
      In recent years the US corporate sector has deployed more cash from operations to finance the repurchase of outstanding share capital for treasury stock. Shares repurchased for treasury stock can help flatter earnings per ...