{"id":{"repo_id":"kings","oai_identifier":"oai:kclpure.kcl.ac.uk:studenttheses/aeb02426-f22f-4114-a549-9ee4a0c7cb24"},"canonical_url":"https://search.dev.ndltd.org/etd/kings/oai:kclpure.kcl.ac.uk:studenttheses/aeb02426-f22f-4114-a549-9ee4a0c7cb24","repository":{"repo_id":"kings","name":"King's College London","base_url":"https://kclpure.kcl.ac.uk/ws/oai"},"display":{"title":"An investigation into full cost accounting in a higher education context","abstract":"This thesis heeds calls for social and environmental accounting researchers to
intervene directly to develop new accountings and promote practical change, and
to measure the type of change and reasons for non-change using theoretical
frameworks.
The thesis first selects and develops an appropriate meta theoretical framework
from the social and environmental accounting literature for analysis purposes,
drawing on dialogics, organisational change theory and institutional theory, as
well as Soft Systems Methodology tools. Existing Full Cost Accounting (‘FCA’)
applications are critiqued using this framework and a utopian vision for a new
application is constructed. The thesis then undertakes a new, explicitly dialogic
application of Full Cost Accounting (‘FCA’) in a new sector (Higher Education). It
does so following calls in the literature to develop further FCA as a worthwhile
technique to correct prices and redress the asymmetry of information found in
(un)sustainability reporting, towards something that better demonstrates the
(un)sustainability of an organisation’s practices. The new application is
undertaken in a deliberately dialogic manner as the literature posits that social
and environmental accounting engagements incorporating dialogic motifs are
more likely to engender change.
Methodologically, the thesis utilises a variant of Action Research, Soft Systems
Methodology, to conduct dialogic model building and calculations via learning for
action cycles.
The new application is then critiqued using the theoretical framework
constructed, in order to answer the objectives of the thesis, which are to: (a)
further evaluate the difficulties inherent in the FCA process; (b) determine
whether advances in scientific knowledge and sustainability awareness now
make FCA calculations more feasible (as compared to previous FCA applications); and (c) ascertain whether FCA engagement","abstract_html":"This thesis heeds calls for social and environmental accounting researchers to<br/>intervene directly to develop new accountings and promote practical change, and<br/>to measure the type of change and reasons for non-change using theoretical<br/>frameworks.<br/>The thesis first selects and develops an appropriate meta theoretical framework<br/>from the social and environmental accounting literature for analysis purposes,<br/>drawing on dialogics, organisational change theory and institutional theory, as<br/>well as Soft Systems Methodology tools. Existing Full Cost Accounting (‘FCA’)<br/>applications are critiqued using this framework and a utopian vision for a new<br/>application is constructed. The thesis then undertakes a new, explicitly dialogic<br/>application of Full Cost Accounting (‘FCA’) in a new sector (Higher Education). It<br/>does so following calls in the literature to develop further FCA as a worthwhile<br/>technique to correct prices and redress the asymmetry of information found in<br/>(un)sustainability reporting, towards something that better demonstrates the<br/>(un)sustainability of an organisation’s practices. The new application is<br/>undertaken in a deliberately dialogic manner as the literature posits that social<br/>and environmental accounting engagements incorporating dialogic motifs are<br/>more likely to engender change.<br/>Methodologically, the thesis utilises a variant of Action Research, Soft Systems<br/>Methodology, to conduct dialogic model building and calculations via learning for<br/>action cycles.<br/>The new application is then critiqued using the theoretical framework<br/>constructed, in order to answer the objectives of the thesis, which are to: (a)<br/>further evaluate the difficulties inherent in the FCA process; (b) determine<br/>whether advances in scientific knowledge and sustainability awareness now<br/>make FCA calculations more feasible (as compared to previous FCA applications); and (c) ascertain whether FCA engagement","abstract_has_math":false,"creators":["Davies, Jared"],"institution":"King's College London","degree_name":"Doctor of Philosophy","degree_level":"Doctoral Thesis","degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Solomon, Jill Frances","Barone, Elisabetta"],"committee_chairs":[],"committee_members":[],"year":2013,"date_issued":"2013-10","date_published":"2013-10","updated_at":"2026-07-24T02:44:34Z","subjects":[],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["oai:kclpure.kcl.ac.uk:studenttheses/aeb02426-f22f-4114-a549-9ee4a0c7cb24"],"render_values":[{"text":"oai:kclpure.kcl.ac.uk:studenttheses/aeb02426-f22f-4114-a549-9ee4a0c7cb24","href":null,"code":true}]}]},"links":{"outbound_url":"https://kclpure.kcl.ac.uk/portal/en/studentTheses/aeb02426-f22f-4114-a549-9ee4a0c7cb24","outbound_label":"Repository record","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Solomon, Jill Frances","Barone, Elisabetta"]},{"key":"dc:creator","label":"Author","values":["Davies, Jared"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2013-10"]},{"key":"dc:date.issued","label":"Date","values":["2013-10"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["King's Business School"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["King's College London"]},{"key":"dc:relation.isreferencedby","label":"Dc Relation Isreferencedby","values":["https://kclpure.kcl.ac.uk/portal/en/studentTheses/aeb02426-f22f-4114-a549-9ee4a0c7cb24"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["Doctoral Thesis"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["Doctor of Philosophy"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["oai:kclpure.kcl.ac.uk:studenttheses/aeb02426-f22f-4114-a549-9ee4a0c7cb24","https://kclpure.kcl.ac.uk/portal/en/studentTheses/aeb02426-f22f-4114-a549-9ee4a0c7cb24"]},{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://kclpure.kcl.ac.uk/portal/files/12525689/Studentthesis-Jared_Davies_2013.pdf"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["This thesis heeds calls for social and environmental accounting researchers to
intervene directly to develop new accountings and promote practical change, and
to measure the type of change and reasons for non-change using theoretical
frameworks.
The thesis first selects and develops an appropriate meta theoretical framework
from the social and environmental accounting literature for analysis purposes,
drawing on dialogics, organisational change theory and institutional theory, as
well as Soft Systems Methodology tools. Existing Full Cost Accounting (‘FCA’)
applications are critiqued using this framework and a utopian vision for a new
application is constructed. The thesis then undertakes a new, explicitly dialogic
application of Full Cost Accounting (‘FCA’) in a new sector (Higher Education). It
does so following calls in the literature to develop further FCA as a worthwhile
technique to correct prices and redress the asymmetry of information found in
(un)sustainability reporting, towards something that better demonstrates the
(un)sustainability of an organisation’s practices. The new application is
undertaken in a deliberately dialogic manner as the literature posits that social
and environmental accounting engagements incorporating dialogic motifs are
more likely to engender change.
Methodologically, the thesis utilises a variant of Action Research, Soft Systems
Methodology, to conduct dialogic model building and calculations via learning for
action cycles.
The new application is then critiqued using the theoretical framework
constructed, in order to answer the objectives of the thesis, which are to: (a)
further evaluate the difficulties inherent in the FCA process; (b) determine
whether advances in scientific knowledge and sustainability awareness now
make FCA calculations more feasible (as compared to previous FCA applications); and (c) ascertain whether FCA engagement"]},{"key":"dc:title","label":"Title","values":["An investigation into full cost accounting in a higher education context"]}]}],"canonical_facts":{"dc:contributor.advisor":["Solomon, Jill Frances","Barone, Elisabetta"],"dc:creator":["Davies, Jared"],"dc:date":["2013-10"],"dc:date.issued":["2013-10"],"dc:description.abstract":["This thesis heeds calls for social and environmental accounting researchers to
intervene directly to develop new accountings and promote practical change, and
to measure the type of change and reasons for non-change using theoretical
frameworks.
The thesis first selects and develops an appropriate meta theoretical framework
from the social and environmental accounting literature for analysis purposes,
drawing on dialogics, organisational change theory and institutional theory, as
well as Soft Systems Methodology tools. Existing Full Cost Accounting (‘FCA’)
applications are critiqued using this framework and a utopian vision for a new
application is constructed. The thesis then undertakes a new, explicitly dialogic
application of Full Cost Accounting (‘FCA’) in a new sector (Higher Education). It
does so following calls in the literature to develop further FCA as a worthwhile
technique to correct prices and redress the asymmetry of information found in
(un)sustainability reporting, towards something that better demonstrates the
(un)sustainability of an organisation’s practices. The new application is
undertaken in a deliberately dialogic manner as the literature posits that social
and environmental accounting engagements incorporating dialogic motifs are
more likely to engender change.
Methodologically, the thesis utilises a variant of Action Research, Soft Systems
Methodology, to conduct dialogic model building and calculations via learning for
action cycles.
The new application is then critiqued using the theoretical framework
constructed, in order to answer the objectives of the thesis, which are to: (a)
further evaluate the difficulties inherent in the FCA process; (b) determine
whether advances in scientific knowledge and sustainability awareness now
make FCA calculations more feasible (as compared to previous FCA applications); and (c) ascertain whether FCA engagement"],"dc:identifier":["oai:kclpure.kcl.ac.uk:studenttheses/aeb02426-f22f-4114-a549-9ee4a0c7cb24","https://kclpure.kcl.ac.uk/portal/en/studentTheses/aeb02426-f22f-4114-a549-9ee4a0c7cb24"],"dc:identifier.uri":["https://kclpure.kcl.ac.uk/portal/files/12525689/Studentthesis-Jared_Davies_2013.pdf"],"dc:language":["eng"],"dc:publisher.department":["King's Business School"],"dc:publisher.institution":["King's College London"],"dc:relation.isreferencedby":["https://kclpure.kcl.ac.uk/portal/en/studentTheses/aeb02426-f22f-4114-a549-9ee4a0c7cb24"],"dc:title":["An investigation into full cost accounting in a higher education context"],"dc:type":["Thesis"],"dc:type.qualificationlevel":["Doctoral Thesis"],"dc:type.qualificationname":["Doctor of Philosophy"]},"updated_at":"2026-07-24T02:44:34Z"}