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This paper proposes a research method for analysing talk about accounting concepts, systems and numbers. The authors argue that studying accounting talk in situ is a fruitful way to understand both the role accounting plays in the framing of relationships between individuals and the associated emotional content of these exchanges. As such, the authors argue that conversation analysis (CA) is a useful complement to interviews in qualitative research.

The authors introduce a specific approach to CA called positioning theory, which captures the linguistic and emotional subtleties embedded within interpersonal interactions, and the way accounting impacts and mediates these relations through measuring, assessment and control. The authors draw on one particularly animated conversation about accounting in a manufacturing company. The conversation was a largely emotional and animated exchange between individuals where talk about accounting was imbued with metaphors, violence, sex and humour.

While participants in conversations may appear to draw on similar forms of language and expression, CA allows researchers to see that the meaning of these shared expressions change based on who is saying them, whom they are saying them to and how they are saying them. Dissecting conversations as they unfold, offers a more nuanced and multifaceted understanding of accounting as central to the social fabric of organisational life.

As opposed to interviews, which often suffer from the rationality of hindsight (referred to as retrospective rationality), CA captures the unfolding nature of accounting talk in real-time–not upon reflection.

Attempts to theorize the relationship between the informal and the illegal sectors of the economy. States that there are significant behavioural similarities. Proposes an emergent paradigm based on dual labour market theory to explain the similarites and differences in order to guide future research in each area. Applies the theory to the production and marketing of crack cocaine and shows how the model helps us to understand issues of exploitation and risk makagement within the drug market.

Describes the efforts of the owner/directors of a private limited company to put into place a succession strategy. Considers three major themes: second generation entrepreneurs/management succession; action learning as a human resource development strategy and philosophy; and the learning organization. Concludes that people (and organizations) “learn” best from the priorities of the business, once they have been identified, and that organizational learning is really based on institutionalization of what has been learned – requisite learning.

Extends the notion of informality into the area of illegality, looking at how illegal crack vendors in New York use informality to reduce and pass risk to others. Focuses on the techniques used to avoid detection and arrest and the methods of placing risk of imprisonment on smaller, lower‐income dealers. Suggests that this process of exploitation only makes sense when seen in the broader context of inequality in US society where some have nothing to lose by going to jail.

Self-monitoring has become one of the most widely employed self-control procedures in special education for students with learning disabilities and emotional or behavioral disorders. Although its success has been documented across age groups, settings, and diverse applications, researchers have continued to study the question of whether focusing self-monitoring on certain target behaviors – particularly attention to task or academic performance – will yield superior outcomes for students. We review 11 available studies that have examined this issue, classifying each study according to the ways in which the researchers had students monitor their own behavior. The results show only small differences among the different methods and indicate a need for teachers to continue exercising professional judgment in planning the use of self-monitoring.

We review the concept of response to intervention (RtI) as it is being applied to emotional and behavioral disorders (EDB) in the early part of the 21st century, examining how it differs from and incorporates features of other approaches to addressing those problems, including pre-referral interventions, applied behavior analysis, functional behavioral assessment, curriculum-based measurement, positive behavioral interventions and supports, and special education. After discussing alternative concepts about how RtI might be applied to students with EBD, we note that our search of the literature revealed very few studies examining the application of RtI with students having EBD. We found both substantive and methodological problems in the studies we reviewed. For example, researchers did not describe adequately how students were selected for tiers, what dependent measures were chosen and why, what independent variables were manipulated, what criteria led to moving a child to a different tier, and how RtI addressed (or failed to address) the need for special education services. We conclude that, although some of the components of RtI have solid evidentiary bases, little evidence supports common claims of the benefits of RtI, especially as applied to students with EBD.

It is now fashionable to suggest that the Celtic regions of the United Kingdom are the internal colonies of the central English state and that they have been, particularly since the rapid industrialization of the nineteenth century, subject to a penetrating anglicization of their culture and institutions. In terms of the internal colonialism thesis, it can be argued that the cultural nationalism of Scotland which was developed in the nineteenth century was an attempt to maintain the distinctiveness of civil society in Scotland in the context of massive regional economic imbalance. The Scottish intelligentsia, dominated by Edinburgh lawyers and Presbyterian ministers, can thus be compared with the intelligentsia of Third World societies undergoing a process of de‐colonization where separate cultural identities have to be preserved or, if necessary, constructed.

This study focuses on home country institutions as sources of variation in the level of foreign investment into India. Our findings support the idea that institutional voids found in India are less of a deterrent to investments from home countries with high levels of institutional development than from home countries with similar institutional voids. Overall, foreign investments in India are found to be significantly related to the strength of institutions within home countries. The levels of both approved and realized foreign direct investment (FDI) are strongly influenced by economic factors and home country regulative institutions, and weakly influenced by home country cognitive institutions. When considered separately, the cognitive institutions and regulative institutions within a given home country each significantly influence the level of approved/realized FDI into India. However, when considered jointly, only the strength of regulative institutions is predictive of FDI inflows.