Publications by year
In Press
Burns J, Jollands S (In Press). Examining accountability in relation to local football communities.
Accounting, Auditing and Accountability JournalAbstract:
Examining accountability in relation to local football communities
Purpose:
Most football clubs were founded by members of the local community within which they are based. The success of a club is built on the time, effort and resources given by these locals, which is offered due to the benefits that football promises to the community in return. However, the game has increasingly been dominated by a focus on financial (monetary) value, at the expense of such benefits being delivered to the clubs’ local communities. This article examines a need for deliberation over what accountability is owed by football clubs to their local communities in the context of questioning what and for whom football is for.
Design/methodology/approach:
This exploration is undertaken within the context of the English game, where a series of issues has resulted in the UK Government undertaking a ‘fan led review of football governance’. The report produced by this review is analysed to understand whether the contents and recommendations enters the debate over what accountability is owed to local communities.
Findings:
While the UK Government’s fan led review recognises the pivotal role of local communities in the formation of the English game, its focus and resulting recommendations are mostly on the financial sustainability of the clubs. The analysis demonstrates that, due to their focus on financial value, the implementation of the report’s recommendations is more likely to exacerbate the underlying issues rather than resolving them.
Originality/value:
The call for deliberation over whether and what accountability is owed to local communities has been repeated over time. The UK Government’s fan led review provided an important opportunity to engage in that deliberation. However, the dominance of financial value within football has all but silenced any call for, and action regarding this.
Abstract.
DOI.
2022
Burns J, Jollands S (2022). Higher Education, Management Control and the Everyday Academic.
Journal of Pragmatic Constructivism,
12(1), 18-33.
Abstract:
Higher Education, Management Control and the Everyday Academic
This contribution to the Festskrift for Hanne Norreklit examines how the use of management controls by senior management of universities impacts on the everyday academic. This examination is rooted in two interrelated issues, being, first, what should the purpose of a university be and second, what should they look to contribute to society. To keep the analysis that follows manageable, England provides a representative setting due to these issues having been heavily debated there within recent decades. While these debates continue, market-orientated understandings have come to dominate, influencing the focus of successive governments and, in turn, the situated practices of universities. Specifically, this has changed the focus of senior managers, at universities, away from their traditional remit towards revenue generating activities. Key to their efforts is the understanding that external impressions of their university, as provided by, for example, rankings, will affect financial performance. This results in senior management increasingly managing for the rankings and other such external signifiers. In so doing, they have progressively introduced management control regimes that focus the organisation’s activities onto the external signifiers. However, as senior managements’ performance, and thereby rewards, has become increasingly linked to the external signifiers, their focus has narrowed only to the output metrics of the management controls they have put into place. Hence, they become wilfully ignorant of the wider impact these management controls have, and the pressure cooker situation this creates for many everyday academics. While this outcome has been well documented in the extant literature, this article adds, through the analysis of exemplars, how this is resulting in the grimmest of situations, with dire consequences. As part of noting that this could, and should, be different, speculation is raised over whether other management controls may act as release valves to this pressure cooker situation.
Abstract.
2020
Burns J, Jollands S (2020). Acting in the public interest: Accounting for the vulnerable.
Accounting and Business Research,
50(5), 507-534.
Abstract:
Acting in the public interest: Accounting for the vulnerable
This article seeks to initiate research around the potential roles of the accounting profession for tackling the challenges of the vulnerable. Its backdrop is the current consideration of the profession’s public interest role. The importance of dialogue around the public interest role is evidenced by the increasing levels of vulnerability, even within developed countries. Accounting underpinned by broader values has potential to provide knowledge of issues relating to the vulnerable. However, the accounting profession has only engaged with such potential to a limited degree. The article overviews existing knowledge and areas within which more research is required. In order to illustrate the potential for such research, initial findings from two case studies of homelessness (an example of the vulnerable) provide evidence as to the importance, and challenges, of accounting for the vulnerable. This article highlights the need to: take a principles-based approach in defining the vulnerable, undertake an accounting that reflects the lives they value, acknowledge that there are different ways for addressing these issues, recognise that an absence of perfect numbers should not become a barrier to action, and that accounting for the vulnerable is one way that the accounting profession may discharge their public interest roles.
Abstract.
DOI.
Jollands S, Burns J, Milne M (2020). Lessons from a natural capital case study. Financial Management, February 2020, 56-56.
2019
Feger C, Mermet L, Vira B, Addison PFE, Barker R, Birkin F, Burns J, Cooper S, Couvet D, Cuckston T, et al (2019). Four priorities for new links between conservation science and accounting research.
Conservation Biology,
33(4), 972-975.
Abstract:
Four priorities for new links between conservation science and accounting research
Article impact statement: New collaborations with accounting research can improve conservation impact of ecosystem-based information systems.
Abstract.
DOI.
Jollands S, Burns J, Milne M (2019).
Natural capital accounting: Revisiting the elephant in the boardroom. Chartered Institute of Management Accountants (CIMA), London, Chartered Institute of Management Accountants (CIMA).
Abstract:
Natural capital accounting: Revisiting the elephant in the boardroom
Abstract.
2018
Jollands S, Akroyd C, Sawabe N (2018). Management Controls and Pressure Groups: the Mediation of Overflows.
Accounting, Auditing and Accountability Journal,
31(6), 1644-1667.
DOI.
2017
Jollands S, Quinn M (2017). Politicising the sustaining of water supply in Ireland - the role of accounting concepts.
Accounting, Auditing & Accountability Journal,
30(1).
Abstract:
Politicising the sustaining of water supply in Ireland - the role of accounting concepts
Purpose
This paper examines how the Irish government mobilised accounting concepts to assist in implementing domestic water billing. While such is commonplace in other jurisdictions and is generally accepted as necessary to sustain a water supply, previous attempts were unsuccessful and a political hot potato.
Design/methodology/approach
We use an actor-network theory inspired approach. Specifically, the concepts of calculative spaces and their ‘otherness’ to non-calculative spaces are used to analyse how accounting concepts were mobilised and the effects they had in the introduction of domestic water billing. We utilise publically available documents such as legislation, programmes for government, regulator publications, media reports and parliamentary records in our analysis over the period from 1983 to late 2014.
Findings
Our analysis highlights how the implementation of domestic water billing involved the assembling of many divergent actors including the mobilisation of accounting concepts. Specifically the concept of ‘cost’ became a contested entity. The government mobilised it in a conventional way to represent the resourcing of the water supply. Countering this, domestic water users associated ‘cost’ with a direct impact on their own resources and lives. Thus, an entity usually associated with the economic realm was embroiled in political processes, with much of what they were supposed to represent becoming invisible. Thus we observed accounting concepts being mobilised to support the gaining of a specific political ends, the implementation of domestic billing, rather than as part of the means to implement a sustainable water supply within Ireland.
Research limitations/implications
This research has some limitations, one being we draw on secondary data. However, our research does provide a detailed base from which to continue to study a new water utility over time.
Originality/value
This study demonstrates the complications that can occur when accounting concepts are associated with gaining of a political ends rather than as a means in the process of trying to achieve a sustainable water supply. Further, the process saw the creation of a new utility, which is a rare occurrence in the developed world, and a water utility even more so; this study demonstrates the role accounting concepts can have in this creation.
Abstract.
DOI.
2016
Jollands S (2016). Accounting. In Jeanrenaud S, Jeanrenaud JP, Gosling J (Eds.) Sustainable Business: a One Planet Approach, Wiley.
Quinn M, Lynn T, Jollands S, Nair B (2016). Domestic Water Charges in Ireland - Issues and Challenges Conveyed through Social Media.
Water Resources Management,
30(10), 3577-3591.
DOI.
2015
Jollands S, Akroyd C, Sawabe N (2015). Core values as a management control in the construction of "sustainable development".
Qualitative Research in Accounting and Management,
12(2), 127-152.
Abstract:
Core values as a management control in the construction of "sustainable development"
Purpose - This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach - a case study methodology carried out at a multinational organisation is used. This analysis was informed by an actor-network theory which allowed placing the organisation's sustainability focused core value at the centre of this research. Findings - it was found that management control, in the form of a sustainability-focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. It is shown how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit-seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity. Research limitations/implications - These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development. Originality/value - This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values.
Abstract.
DOI.
Quinn M, Jollands S (2015). Sustainable water supply and accounting. Accountancy Plus, 3-5.
