Paul M. Collier's research while affiliated with Aston Martin and other places

Publications (23)

Article
Full-text available
Attracting clients who are willing to invest in using a problem structuring method (PSM) can be particularly difficult for the emerging generation of modellers. There are many reasons for this, not least that the benefits of a problem structuring intervention are vague and evidence of benefits are often anecdotal for example, claims of constructing...
Article
Effective knowledge management is as important to policing as to any other public (or private) sector organization in terms of improving performance. This article reviews the literature of knowledge management in policing, set in the context of the public criticism of intelligence systems in the aftermath of the Soham murders, but exemplified by th...
Article
The notion of police performance needs to be unpacked into what is done; how it is done; and the results of what is done. But performance indicators are inextricably bound up with the objectives of policing. The change in these objectives and in police performance indicators that have taken place between their inception in 1992 and 2004 in England...
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This paper explores the implementation of ‘activity-based’ costing in policing in England and Wales. The 2-year study focused on interviews and analysis of costing data in six forces in an environment in which there are concerns by government about the relationship between cost and performance.The paper concludes that ‘activity-based’ costing is rh...
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The paper describes the results of a 3-year study of a social housing organization in England, tracing its transition from local authority-financed social agency into an ‘independent’ social business financed by lenders and following a merger its further transition into a complex business managing £200 million of assets.The study is concerned with...
Article
Control in organizations is largely based in management control theory with its roots in systems theory although social and cultural modes of control are also recognised. The paper describes a 10-year longitudinal field study of TNA, an owner-controlled multinational packaging equipment supplier. The study reveals TNA's control system as the constr...
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Full-text available
Purpose To consider the role of technology in knowledge management in organizations, both actual and desired. Design/methodology/approach Facilitated, computer‐supported group workshops were conducted with 78 people from ten different organizations. The objective of each workshop was to review the current state of knowledge management in that orga...
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This paper describes the organizational processes of knowledge acquisition, sharing, retention and utilisation as it affected the internal and external communication of knowledge about performance in an English police force. The research was gathered in three workshops for internal personnel, external stakeholders and chief officers, using Journey...
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This paper reports results from an ongoing project examining what managers think about knowledge management in the context of their organisation. This was done in a facilitated computer-assisted group workshop environment. Here we compare the outcomes of workshops held for two relatively large UK organisations, one public sector and the other priva...
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Risk in financial management has become a central pre-occupation of corporate governance (International Federation of Accountants (1999); Institute of Chartered Accountants in England & Wales (1999)) however little is known about how organizations construe risk in the financial management process. This paper describes four explanatory and comparati...
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Full-text available
Case studies of knowledge management practices are often conducted in organizations where the aim is to manage knowledge for future operational improvements. What about knowledge management for organizations with limited life-spans that are preparing for closure? Such organizations are not common but can benefit from knowledge management strategy....
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Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in Management Accounting Research, published by and copyright Academic Press. Risk in financial management has become a central pre-occupation of corporate governance (International Federation of Accountants, 1999; Instit...
Article
Full-text available
Aston Business School Research Institute is the administrative centre for all research activities at Aston Business School. The School comprises more than 70 academic staff organised into thematic research groups along with a Doctoral Programme of more than 50 research students. Research is carried out in all of the major areas of business studies...
Article
This paper describes the introduction of management accounting change in the form of local financial management in a police force, West Mercia Constabulary, using an ethnographic study. The study applies institutional theory to understand the context, process and consequences of the introduction of devolved budgeting systems to the organization.The...
Article
Presents a case study of intellectual capital within the police service of the UK. Describes the acquisition and maintenance of intellectual capacity through five mechanisms and explores the ways in which the utilization of intellectual capacity is reported. Makes two contributions to the emerging debate on intellectual capital. First, differentiat...

Citations

... Shaw and Edwards (2005) used JM to support 22 groups from 16 organizations to build action plans for better KM in their organizations. Edwards et al. (2003) applied JM to find out knowledge management perceptions. As clarified by Wright et al. (2018) there is no formal mechanism for identifying favored options in JM; therefore, JM will become helpless by increasing the number of players and their favorite options. ...
... The authors stated that incentive programs and performance monitoring should be incorporated into a strong ERM program. The following year saw the publication of a manual on best practices for creating an efficient ERM program (Collier et al., 2007), which serves to emphasize the need for an efficient ERM of risk management. The studies by Paape andSpeklé (2011), Jalal et al., (2011), Arnold (2010), Gordon et al., (2009), andCollier et al. (2007) are among the few that discussed the successful implementation of ERM programming. ...
... While the terms are treated differently in different fields (Lev, 2001;Lev, 2018), conducting an SLR revealed that researchers from different continents agree that intangible assets and IC are sources of value creation (Wyatt, 2005). Moreover, they share a common belief that they should be treated not as stocks but as flows that reflect the possibility of creating value, regardless of whether an accounting approach recognises R&D, goodwill, advertising expenses, patents, and so on (Collier, 2001). ...
... Thus, social reporting is a condition for public or private funding and a means to remain attractive to current and future investors (Nicholls, 2007;van der Kolk et al., 2015). This may also result from an external legislative change or a response to the growing rationalisation of the social sector (Lall, 2017) or the financialisation of the social housing sector (Smyth, 2012(Smyth, , 2017Collier, 2005;Ejiogu, Ambituuni, & Ejiogu (2018); Westerdahl, 2020). Last but not least, the desire to legitimise their activities and the ambition to improve their efficiency may lead organisations to report on their social activities (Moxham, 2014). ...
... Several authors have also studied the concept of management control (Bedeian & Giglioni, 1974;Straub & Zecher, 2013). Consequently, it can be seen that the focus of management control has evolved from a vision more focused on formal control and financial information to a more comprehensive vision that includes social and cultural controls (Simons & Simons, 1995), the choice of which is influenced by the institutional environment and the strategy to adopt (Collier, 2005). Management control has various meanings and has been interpreted in various ways Sageder & Feldbauer-Durstmüller, 2019). ...
... Com relação ao terceiro setor, estudos empíricos analisaram processos de mudança institucional de regras e rotinas da contabilidade gerencial para prover legitimidade às atividades organizacionais, sob a influência de pressões isomórficas neste campo institucional, como os de Collier (2001), Pizzini (2006), Johanne Pettersen e Nyland (2012), Amans et al. (2015), Järvinen (2016), Kraus et al. (2017), Ozdil e Hoque (2017) e Chenhall et al. (2017). ...
... Performance measures against public sector organizations in recent years have gained the attention of many researchers. The proposed language includes the organization of real estate corporations (Wilson et al., 2004) measurement design (Wisniewski andÓlafsson, 2004), the use of measurement tools (;Wilson et al., 2004), implementation (Collier, 2006;Shih-Jen and Yee-Ching, 2002), essence in performance measurement system (Van Peursem et al., 1995). Research on performance measurement in other public organizations including in the field of health care (Modell, 2001;Brignall and Modell, 2000;Van Peursem et al., 1995), police agencies (Collier, 2006), universities/higher education (Modell, 2003), and local government (Shih-Jen and Yee-Ching, 2002). ...
... This highlights the complexity of knowledge and the significance of establishing effective knowledge management strategies in advance [16]. The application of technology and information systems has been proven to assist organisations to effectively manage intricate knowledge, thereby enhancing their project management ability [17]. Boh (2008) developed a knowledge management model that enable engineers to easily engage with electronic knowledge bases to achieve the goal of managing complex knowledge [18]. ...
... Shaw et al. (2006) focus on participation in computer based PSM workshops which leads them to reflect on, among others, issues of participant validation of models developed, the agreement of achievable actions, anonymity, equality and dominance. Despite this awareness of the participatory imperative, PSM researchers do not go as far as some systems researchers in explicating the implications of this; see for example,Ulrich's (1983) ground-breaking work on Critical System Heuristics (CSH) andMidgley's (2000) complementary work on boundary critique. ...
... (Haron et al., 2004;Pilcher et al., 2013).Collier et al., (2004) andZammit and Baldacchino (2012) highlight the need for better communication and greater cooperation between the two groups of auditors. The importance of communication between external and internal auditors is well documented in the literature. It has been argued that a poor relationship and inadequate information flows between the two ...