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The purpose of this paper is to consider and compare different ways of using numbers to value aspects of nature-beyond-the-human through case analysis of ecological and natural capital accounting practices in the UK that create standardised numerical-economic values for beyond-human natures. In addition, to contrast underlying ontological and ethical assumptions of these arithmetical approaches in ecological accounting with those associated with Pythagorean nature-numbering practices and fractal geometry. In doing so, to draw out distinctions between arithmetical and geometrical ontologies of nature and their relevance for “valuing nature”.

Close reading and review of policy texts and associated calculations in: UK natural capital accounts for “opening stock” inventories in 2007 and 2014; and in the experimental implementation of biodiversity offsetting (BDO) in land-use planning in England. Tracking the iterative calculations of biodiversity offset requirements in a specific planning case. Conceptual review, drawing on and contrasting different numbering practices being applied so as to generate numerical-economic values for natures-beyond-the-human.

In the cases of ecological accounting practices analysed here, the natures thus numbered are valued and “accounted for” using arithmetical methodologies that create commensurability and facilitate appropriation of the values so created. Notions of non-monetary value, and associated practices, are marginalised. Instead of creating standardisation and clarity, however, the accounting practices considered here for natural capital accounts and BDO create nature-signalling numbers that are struggled over and contested.

This is the first critical engagement with the specific policy texts and case applications considered here, and, the authors believe, the first attempt to contrast arithmetical and geometrical numbering practices in their application to the understanding and valuing of natures-beyond-the-human.

Performance metrics have become widely used and much lamented – about tools for measuring healthcare quality. In this paper, the authors reflect on the development and use of performance metrics in healthcare regulation and clinical practice. Studying multi-actor settings of performance measurement systems in healthcare in Sweden and the Netherlands, the authors show how regulatory agencies (i.e., the inspectorate and national registries), patients, hospitals, and practitioners engage in the constitution of healthcare practices through developing performance indicators that form the input for ranking, ensuing intensive dialogues on what should be measured and accounted for, and to what effects. The authors analyze this process as caring for numbers. The authors discern two practices of caring for numbers: validating and contexting. Validating refers to the practices of making numbers reflect those practices they intend to depict; contexting is about how with the use of numbers specific contexts of healthcare are built. These processes together emphasize the performative character of numbers as well as the reflexive uses of performativity. The paper shows how collaborative and rather pragmatic practices of caring for numbers co-construct specific practices of healthcare. Though this reflexive entanglement of production and use of numbers actors not only constitute specific performance metrics and ranking practices but also perform healthcare.

Rankings have become a popular topic in the social sciences over the past two decades. Adding to these debates, the present volume assembles studies that explore a variety of empirical settings, emphasizing the importance of acknowledging that there are multiple “Worlds of Rankings.” To this end, the first part of the chapter addresses the implications of two modes of criticism that characterize much of the scholarly work on rankings and summarizes extant conceptual debates. Taking stock of what we know, the second part distinguishes three areas of empirical research. The first area concerns the activities of those who produce rankings, such as the collection of data or different business strategies. Studies in the second area focus on inter-organizational, field-level, or discursive phenomena, particularly how rankings are received, interpreted, and institutionalized. The third area covers the manifold effects that research has unveiled, ranging from the diffusion of practices and changes in organizational identities to emotional distress. Taken together, the contributions to this volume expand our knowledge in all three areas, inviting new debates and suggesting pathways forward.

The present longitudinal study examines the effect of 105 different human resource practices, grouped into four domains (staffing, human resource development, hygiene factors, supportive climate) on trends in the increase or decrease of the number of men and women working at different hierarchical levels. In addition to the four HR domains, the effect of initial gender ratio at the start of the program was analyzed. Results show that intitial gender ratio had the largest effect on the advancement of men and women. Surprisingly, both women and men benefited from a larger female gender ratio in the highest job levels. If the effect of gender ratio is omitted, it appears that the advancement of men and women in the highest job levels is negatively affected by hygiene practices and not influenced by staffing, development or supportive practices.

Monthly prescribing behaviour is assessed over a 3‐year period, 1 April 1992 to 31 March 1995. Total monthly number of items prescribed and overall net ingredient cost are analysed for 263 general practices, serving the 1 million residents of Birmingham, UK. Patients aged over 65 years play an important role in elevated prescribing activity. Practice composition varies considerably between training and non‐training practices, and between fundholding and non‐fundholding practices. Accounting for these differences, fundholders expend less and prescribe fewer items than their non‐fundholding counterparts. This is observed against a steady increase in prescribing activity over the study period. There are, however, marked downward shifts in both the number of items prescribed and overall monthly expenditure occurring with every new wave of fundholding. The magnitude of these changes raises doubts about the efficacy of the transition to fundholding and the impact of such large changes upon patient care.

The purpose of this paper is to explore the operating efficiency of accounting firm partnerships.

An empirical analysis is performed with a three-stage research method: data envelopment analysis (DEA), univariate testing and regression analysis.

The results indicate that large firms are not necessarily the most efficient. Efficient accounting firms see an average 50 percent contribution from total practice revenues and a 50 percent contribution from the number of cases. The percentage of senior managers is higher for firms with poor operating efficiency than for firms with good operating efficiency. This implies that firms with poor operating efficiency have a higher expenditure in human capital. Both efficient and inefficient firms find intense market competition to be the main challenge, followed by the challenge of market recessions. Appropriate educational training should be provided to upgrade the professional expertise and competency of staff. Response to peer competition and assistance to local accountant practices are the main reasons for setting up practice in Mainland China. The main operating mode in Mainland China is bringing personnel from Taiwan.

Using DEA, univariate testing and regression analysis, this paper aims to help the operators of accounting firms in dealing with business difficulties, finding their own core competencies, and making up for their operating disadvantages. The findings can provide references to reviewing whether their human resource allocation is appropriate and which operational type should be adopted by the accounting firms. Hence, the accounting firms can formulate their future operational strategies.

The effectiveness of different types of adult learning practices for promoting practitioner and parent use of different kinds of assistive technology and adaptations with young children of 18–105 months of age was the focus of a research synthesis described in this chapter. Six operationally defined adult learning methods and between two and five practices for each method were used to code and analyze the results for both adult (practitioner and parent) and child outcomes. The assistive technology and adaptations that were the focus of training included speech generative devices (e.g., CheapTalk), computers (e.g., adapted keyboards), and switch-activated devices and toys. Results showed that a combination of five or six of the most effective adult learning method practices were associated with the largest differences in both adult and child outcomes, but that few studies included the most effective practices. The relationship between the number of practices and the study outcomes was moderated by the type of training (individual vs. group) and whether the training included in vivo use of the devices with children with disabilities. The results point to at least several factors that explain non-use of assistive technology with young children with disabilities and highlight the need for better designed and implemented training.

Researchers recommend a reorganization of the medical profession into larger groups with a multispecialty mix. We analyze whether there is evidence for the superiority of these models and if this organizational transformation is underway.

We summarize the evidence on scale and scope economies in physician group practice, and then review the trends in physician group size and specialty mix to conduct survivorship tests of the most efficient models.

The distribution of physician groups exhibits two interesting tails. In the lower tail, a large percentage of physicians continue to practice in small, physician-owned practices. In the upper tail, there is a small but rapidly growing percentage of large groups that have been organized primarily by non-physician owners.

While our analysis includes no original data, it does collate all known surveys of physician practice characteristics and group practice formation to provide a consistent picture of physician organization.

Our review suggests that scale and scope economies in physician practice are limited. This may explain why most physicians have retained their small practices.

Larger, multispecialty groups have been primarily organized by non-physician owners in vertically integrated arrangements. There is little evidence supporting the efficiencies of such models and some concern they may pose anticompetitive threats.

This is the first comprehensive review of the scale and scope economies of physician practice in nearly two decades. The research results do not appear to have changed much; nor has much changed in physician practice organization.

The purpose of this paper is to demonstrate how teaching broader accounting concepts through real life non-financial case study information (such as COVID-19 case reporting) can assist students understanding accounting’s technical, social and moral perspectives. Accounting education and practice has traditionally focussed on the technical aspects of accounting and has situated accounting within a financial context.

This exploratory study uses content analysis of COVID-19 case and death numbers reported by several international health reporting agencies. This study does not set out to provide a detailed technical or comparative jurisdictional analysis of the decision-usefulness of COVID-19 information. Rather, this study looks at the “decision-usefulness” of the COVID-19 case and death number information, and provides examples that educators can draw upon for inspiration when showing how the qualitative characteristics of decision-useful information can be applied to non-financial information. This study also highlights, by use of a “novel data set”, the technical, social and moral aspects of accounting.

This study finds that the COVID-19 pandemic provides an opportunity for accounting education by positioning the qualitative characteristics of decision-useful information beyond a financial context. The exploration of accounting within this setting effectively demonstrates that accounting has “technical”, “social” and “moral” dimensions.

This paper fulfils an identified need to include teaching of decision-usefulness of non-financial information in the accounting curriculum to ensure that future professional accountants possess technical and professional competency skills.

The purpose of this paper is to explore how the framing of numbers may be related to the distance between the information provider and information users.

The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small‐sized publicly‐funded theater. The qualitative research design incorporates interviews, observations and document analysis.

The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes “distance” between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management.

The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation.