Talking accounting: an ethnography of management knowledge in British and German brewers

Article Abstract:

'Accounting talk' enables accounting information to become part of the business decision-making process in a dynamic way. Verbal communication between the practitioner and the 'user' of accounting blurs the distinction between them and transforms their interaction into a creative process that engenders a new medium or mobilizing accounting in day-to-day work. It combines accounting information with other ways of knowing the organization. A study was conducted examining and comparing accounting talk in paired situations in British and German brewing companies. Findings indicated that, in German breweries, accounting was often combined with administrative expertise and accounting was used as a tool of 'objective' evaluation. British brewers, on the other hand, tended to view accounting as some form of expertise to be used to influence the daily ordering of organizational action.

Accounting Methods NEC, Research, Accounting and auditing, Accounting, Telecommunications systems, Organizational communication

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Do demographics have an impact on country of origin effects?

Article Abstract:

Research revealed that demographic factors have some impact on the effect which a product's country of origin has on consumers' evaluation and purchase of the product. An empirical study of UK purchasing behaviour concerning lager and sparkling wine from several countries revealed that the purchasing behaviour of older consumers is more strongly affected by countries of origin. Country of origin effects for sparkling wines were stronger in the AB socio-economic groups but, for the lagers, they were stronger in the C1/C2 groups. Sex did not influence the country of origin effect.

Wines, brandy, and brandy spirits, Wineries, Effervescent Wines, Light Beer, Purchasing, Sparkling wines, Demographic aspects, Consumer behavior, Beer

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Grolsch

Article Abstract:

Dutch brewer Grolsch has good growth prospects and its shares are rated as a good buy. Grolsch has a strong brand and is enjoying good overseas growth. Grolsch is also a potential takeover target.

Brewing industry, Securities, Grolsch N.V.

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