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It has been argued that scholars in management and organization studies (MOS) need to take the peasantry into account in their work. This study aims to address the complexity revealed by these arguments, suggesting that one needs clearer definitions and an appreciation of the complexities of historical development if one is to gain appreciation of the impaction of agriculture more generally on MOS.

This study uses historical material to develop a conceptual argument that challenges the homogenous nature of the peasantry. It uses a detailed contrast between two peasant groups in 19th and early 20th century Scotland to suggest divergent patterns of development.

Paying closer attention to definitions and historical development indicates that, as well as the survival of so-called archaic practices alongside highly developed agriculture, the main impact of agriculture on MOS might be the legitimacy it accords, as a cultural resource, to particular forms of organizing. While the issues outlined by previous authors are significant, they need to be discussed with more care to avoid a scattergun approach to analysis.

This study points to the neglect of agriculture more broadly and not just the peasantry, in MOS. It suggests the need to look at not only the economic impact but also the cultural resonance of agriculture in ideas about legitimate forms of organization. It also demonstrates the value and necessity of paying close attention to history in the analyses.

The purpose of this paper is to explore the extent to which Scottish pre-eminence in accounting texts in the eighteenth century was influenced by religion. By so doing, to add to the literature on the relationship between religion and accountability.

An examination of religion as social practice is conducted by examining the relationship between formal, printed, sources and the extensive archives of the Church of Scotland. A sample of five administrative units of the church is used to explore local practice in detail.

Accountability was at the heart of the theology of the Church of Scotland. It shaped local practices of accountability to give what is termed “systemic accountability”, which featured the detailed specification of roles and the recording of transactions. Lay involvement in this system was extensive amongst the “middling sort”. This system formed the backdrop to the Scottish pre-eminence in accounting texts, facilitated by widespread literacy and a propensity to publish, both in turn shaped by the broader religious context.

The research is confined to Scotland and does not consider the wider impact on areas such as British North America. The value of examining religion as a relationship between belief and social practice could be extended to other belief systems, as the paper only considers the Reformed Protestant tradition of Christianity.

The value is in a detailed investigation of religion as a social practice, which has not been presented before in the context of accountability. It presents a new perspective on Scottish accomplishments in the field of accounting, accomplishments which have been of significance for the broader profession.

An evaluation of the use of learning sets, supported by an electronic mailing list, on a level 2 research module on a Business Information Systems undergraduate degree, raises issues about the place of group work in higher education. Two models are discussed: a team‐based one, aimed largely at preparing students for employment and a group‐based one, aimed primarily at supporting the learning process. Confusion between the two is seen to parallel a blurring in workplace practice and to result in a lack of clarity on the part of both students and staff. The wider use of groups for learning is commended, but clarity on the role and purpose of group work is urged.

There is little evidence about UK public house managers, despite an increase in their relative importance. Outlines some key issues and reports on the results of a survey of managers in one region of a large leisure retail company. The evidence points to a divergence between married couples and single managers. The former are more likely to have come from a manual working class background with relatively low levels of formal education. A trend towards younger, higher qualified managers from a wider range of social backgrounds is discernible. The extent to which companies in the industry use such evidence in their decision making is questioned.

Argues that concepts such as information resource management have more to do with data than information. Notes that this has the impact of distracting from the central issue of how meaning is created. Argues that much more attention needs to be paid to the process of knowledge formation. Discusses the value of an alternative metaphor, that of information literacy, but this is also found to be of limited value. Concludes that in both training within organizations and in higher education far more attention needs to be paid to issues of knowledge and meaning.

This article examines the construction and operation of a service industry information system in the early years of the twentieth century. It sets the operations of the Birmingham, UK, company of Mitchells & Butlers in the context of the brewing industry and the operation of public houses. The surviving records are used to construct a picture of a complex and sophisticated information system, which not only used accounting records to control managers but also used the same managers as sources of information about the broader context. The apparent success of this system is set against the reluctance of other brewers to adopt it. This is seen to relate in part to the very complexity of the information system created, but also in part to the broader perceptions of brewers about the nature and status of their trade.

The purpose of this paper is to explore the role of information communication technology (ICT) in small rural hospitality businesses. Although ICT is often presented as a means of reducing the impact of being rural, little is known about the extent or level of use of ICT. This paper addresses these issues.

The paper employs both quantitative and qualitative methods to gather and analyse data. The study had two stages: an initial survey to determine the extent and pervasion of ICT; and a second interview stage to explore the role and applications of ICT.

The authors find that 84 per cent of the businesses use ICT effectively, mainly to provide information and improve service quality. In addition, some firms had adopted very successful methods of using the internet for sales and marketing but ignored supply functions. The authors were surprised to find that ICT was seen as a way of enhancing personal service and that rather than a barrier, it was seen to promote quality of service. Moreover the respondents did seem to have used ICT effectively to overcome the disadvantages of location and rurality.

The survey was carried out in a single rural environment and this limits its generalisability. Nonetheless, the study develops some interesting issues about the application of ICT in the rural context.

The paper identifies the benefits derived from the enthusiasm of some rural business owners. They had recognised the efficacy of computing and can provide lessons in how to apply ICT to overcome distance.

The paper addresses a gap in research and offers some insights into the application of ICT in rural areas.