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This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three specialist, internationally refereed, accounting history journals in the English language from the time of first publication in each case to the year 2000, the study provides evidence of the involvement of women through publication and also through their membership of editorial boards and editorial advisory boards. In doing so, the study builds on the earlier work of Carnegie and Potter in 2000 and aims to augment our understanding of publishing patterns in the specialist international accounting history literature.

This study aims to investigate how professional financial statement users use carbon accounting information in their decisions and whether this use is sensitive to changing the decision context from an investment to a donation.

Using a sample of 173 US professional financial statement users, the authors conduct an experiment that manipulates an investment or donation choice to evaluate how differing levels of carbon sequestration affect decision-making across contexts.

Carbon sequestration information affects users’ donation decisions but does not affect investment decisions. Variation in the reliability of the information and whether the information is linked to strategy do not affect users’ decision-making.

This study is performed by an experiment and informs our understanding of the relevance to users of carbon sequestration disclosure. Results indicate that carbon sequestration disclosure has value for donation but not investment decisions. The authors interpret this as evidence of some value of this type of disclosure in professional financial statement users’ decision-making but not for a financially focused evaluation.

This paper provides unique insights into the effect of reporting carbon sequestration on decision-making. There has been significant research on the broader topic of corporate sustainability, and capital markets research indicates that the market values increased sustainability disclosure. This study extends the research by examining a specific component of carbon disclosure that is not currently widely reported and by the use of information for different types of evaluations. The results find evidence that the value of this type of carbon disclosure does not stem from a purely financial perspective but instead, from other nonpecuniary factors.

This study aims to examine the implementation of AASB 15 Revenue from Contracts with Customers to provide insight into preparers’ perspectives on the challenges, costs and benefits experienced in implementing a new and complex standard.

The study uses a survey of 143 financial statement preparers engaged in implementing AASB 15.

The results reveal significant variation in the approach to, and progress in, implementing AASB 15.

The study provides evidence of the role of proprietary costs in implementing a new standard and suggests that preparers adopt a more pragmatic view of the nature of compliance compared to standard-setters.

The evidence in this study strongly suggests that there is little to be gained in deferring effective dates for new standards. It suggests that standard-setters can motivate entities by framing a standard in terms of how it improves the business itself, rather than from a compliance framing.

This study provides a rare perspective on the actual implementation experience of preparers confronted with the introduction of a new standard. Such a perspective is of value to standard-setters and preparers and offers insight to researchers that cannot be gained from traditional capital market archival approaches.

In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations, including the recognition of cultural, heritage and scientific collections as assets by non‐profit cultural organisations. The regulations inappropriately apply traditional accounting concepts of accountability and performance, notwithstanding that the primary objectives of many of the organisations affected are not financial. This study examines how this was able to occur within the ideas outlined in Douglas’s (1986) How Institutions Think. The study provides evidence to demonstrate that the development; promotion, and defense of the detailed accounting regulations were each constrained by institutional thinking and, as a result, only certain questions were asked and many problems and issues associated with the regulations were not addressed. Thus, it seeks to further our understanding of the nature and limits of change in accounting and the role of institutions in promoting and defending changes to accounting practice.

This paper investigates whether changes in autonomy and embeddedness in host locations by foreign owned subsidiaries are associated with improvements in performance by subsidiaries. The results provide evidence that increasing operational decision‐making autonomy is associated with enhanced performance as measured by both subjective and more objective measures of performance. The results on the importance of increasing strategic decision‐making autonomy and embeddedness are less clear, with improved performance being detected in some cases, but only for the subjective measure of performance.

During the year the officers of the Board of Customs and Excise have taken numerous samples at the ports with a view to giving effect to the provisions of Section 1 of the Sale of Food and Drugs Act, 1899, and Section 5 of the Butter and Margarine Act, 1907, as to the importation of butter, margarine, milk, condensed milk, cream, and cheese.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

There would be disadvantages, of course. No conversation (I'm on this island alone — not for me Gilligan and the skipper), no Chopin recordings, no toothpaste. On the other hand, there would be no boring small talk and uneasy silences, no television, no annual trips to the dentist. Contemplating what there wouldn't be — part and parcel of planning what there would be — is delightful and distracts me for the moment.

The mammoth proportions of Public Expenditure, its accountability, its control, must be one of the biggest problems any government has had to meet. Despite all its counselling to the public spenders, its massive efforts to scale down the spending, there is extremely little to show for it. The Departments and State Services have become so large, they have outgrown government control; they are in fact forms of government in themselves. When a body established with a definite role becomes so big and powerful, as many of the authorities in the country have become, they tend to resent any form of control over them. History has many such examples in one form or another. Where an ocean divides them, the subordinate power may seek a separate nationhood for itself, as the American colonies did a couple of centuries or more ago. They chose the right moment to rebel when the home government sought to pass on extra levy on the importation of tea, which the Colonists turned into a slogan “no taxation without representation”. The truth, however, was they had outgrown the mother country and saw themselves as a new nation in a new land immensely rich in natural resources, riches all theirs for the taking. Much of the old country understood their aspirations and in the final settlement, the British were more than generous to them.

THE twenty‐eighth annual meeting of the Library Association was held for the second time at Cambridge, from August 21st to 25th, 1905, and proved to be well above the average for the variety and interest of its proceedings. No better or more appropriate meeting‐place could well be conceived than this venerable old University town, with its countless literary and historical memories and lovely college buildings, set in a maze of gardens and lawns. The local authorities did everything to make the meeting a success, and an attendance of over 200 members proved that the place was well chosen. A peculiar fitness attached to the selection of the meeting‐place this year, as it coincided with the Jubilee of the Cambridge Free Public Library and also that of Mr. John Pink, the librarian, who has long been a much‐respected and esteemed member of the Association. His courtesy and kindness to everyone at the twenty‐eighth meeting of the L.A., and in particular the trouble he expended, and the fatherly interest he bestowed on the younger members of the profession, will not soon be forgotten by those who profited by his attentions.