Accounting Policy – Theory and Practice

On Health Policy and Management (HPAM): Mind the Theory-Policy-Practice Gap

We argue that the field of Health Policy and Management (HPAM) ought to confront the gap between theory, policy, and practice. Although there are perennial efforts to reform healthcare systems, the conceptual barriers are considerable and reflect the theory-policy-practice gap. We highlight four dimensions of the gap: 1) the dominance of microeconomic thinking in health policy analysis and desi...

Accounting Theory and Practice: the Ethical Dimension

Work Accounting Mechanisms: Theory and Practice∗

The Internet has enabled a new paradigm of economic production, where individual users perform work for others, often in small units, for short periods of time, and without formal contracts or monetary payments. These distributed work systems can arise in many places, for example in peer-to-peer (P2P) file-sharing networks, in ad-hoc wireless routing networks, or in 3G content distribution syst...

Reconciling theory and practice in environmental accounting

Obesogenic urban form: theory, policy and practice.

There is a growing body of research, which suggests that many contemporary urban environments do not support healthy lifestyle choices and are implicated in the obesity pandemic. This paper reviews the evidence from this field in relation to theory, policy and practice, from three different disciplinary perspectives: urban design, geography and public health nutrition. In the UK, our developmen...