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This research bridges disparate research on servitization, namely product–service systems (PSS) and integrated solutions (IS), to provide valuable insights for the progression of the field. It acts as a reconciliation of these research streams and offers a reconceptualised agenda incorporating recent research on platforms, ecosystems, modularity, risk and governance as key conceptual themes to synthesise and build theory.

This is a conceptual, theory development article focused on advancing thinking on servitization by identifying systematic and theoretically informed research themes. It also proposes future research opportunities to advance theoretical contributions and practical implications for servitization research.

By reviewing and synthesising extant PSS and IS research, this article identified five core themes – namely modularity, platforms, ecosystems, risks and governance. The importance of these five themes and their linkages to PSS and IS are examined and a theoretical framework with a future research agenda to advance servitization is proposed.

This paper considers the similarities and differences between PSS and IS in order to develop a theory and to reconcile formerly disparate research efforts by establishing linkages between core themes and identifying valuable synergies for scholars. The importance of the core themes and current gaps within and across these themes are shown, and a mid-range theory for servitization is positioned to bridge the servitization-related PSS and IS communities.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax authority.

The authors develop a conceptual framework for analysing public values in terms of relational power. Combining governmentality and actor–network theory, the authors focus on the complex relationships through which human and non-human actors interact and the public values that emerge from these evolving socio-material networks. Based on a critical-interpretivist ethnographic study of interviews, documents and secondary survey data, the authors identify the emergent properties of accounting technologies in their case study.

The authors explain how accounting technologies facilitated the transformation of public values in the tax authority by reshaping relational power. Traditional public values were eroded and replaced by neoliberal values through a gradual change process (“frog in the pan”) of (1) disconnecting workers and citizens both spatially and socially; (2) losing touch with the embodied nature of tax administration; and (3) yielding to a dehumanising performance management system. Neoliberal accounting technologies transformed the texture of relationships in such a way that workers and citizens became disempowered from effective, accountable and humane tax administration.

Further research is needed that gains wider access to tax authority workers, extends the scope of the empirical data and provides comparisons with other tax authorities and public sector organisations.

The authors show that a relational approach to public values enables identification of what is “valuable” and how public sector organisations can become “value-able”.

The authors offer an interdisciplinary conceptualisation of publicness based on public administration literature, develop a relational conceptualisation of public values and provide original empirical evidence about the changing publicness of the UK tax authority.

The study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities. The aim of this study is to deepen empirical and conceptual understandings of how ATGs of tax authorities transform claimants into “entrepreneurs of the self”.

The authors approach Tax Credits (TC) as a case study to examine how ATGs articulate and operationalise neoliberal ideology through a complex network of inscription devices, expertise and locales. They adopt an ethnographic approach based on interviews, archival data and field notes to gain a deep understanding of citizens' lived experiences of ATGs when claiming Tax Credits.

The authors find that ATGs play a key role in transforming TC claimants into self-disciplined “citizen-subjects” whose decisions are informed by market logic. When claiming TC, citizens interact with ATGs and are transformed into “entrepreneurs of the self” who internalise neoliberal ideology and associated beliefs and assumptions of poverty, work and the welfare state. In this process of subjectification, ATGs (re)construct their identities from welfare recipients to “responsible” and “accountable” hardworking individuals and families. However, ATGs perversely disempower claimants who lack the required human capital for becoming responsible for their own welfare, and thus ultimately maintain socio-economic inequality.

Participants were drawn from a relatively narrow geographic area.

The authors reveal how accounting as a technology of government (dis)empowers individuals vis-à-vis the state and spurs inequality dependent on personal circumstances and calculative skills.

The authors contribute to the accounting literature by showing how neoliberal ideology is articulated, operationalised and reinforced by dynamic and repetitive interactions with ATGs of the UK TC scheme. The study helps deepen the understanding of the processes through which socially and economically disadvantaged individuals are transformed into self-governing economic agents responsible for their own welfare.

The Presidential Address to the Liverpool Engineering Society by Mr. Farthing (the salient points of which are reproduced in this issue) has particular bearing upon lubrication and especially on young lubrication engineers. Mr. Farthing stressed the very wide field open to young engineers and the difficulties associated with training in order to cover as wide a field as may be necessary. It is usually so important to gain a wide knowledge before one can specialise and this is certainly the case with lubrication engineers. One cannot begin to fully appreciate the intricacies of a lubrication system with all its accessory components lubricating and guarding, for example, a large motive power plant or rolling mill, until one has more than a mere working knowledge of the plant itself, the duties it must perform, how it performs them and the snags that arise which might be overcome by correct lubrication. In view of the fact that lubrication systems are just as important in a textile mill as in a power station or a large brick works, the almost impossible‐to‐achieve‐range of knowledge that would simplify the work of a lubrication engineer is very obvious. Fortunately, lubricating principles apply to most cases and knowing how to apply one's knowledge from basic principles is the key to success in this difficult profession.

Austrian insights on the limits of central planning, the pervasiveness of knowledge problems, and the importance of the entrepreneur in coordinating social change have yielded substantive contributions to the literature on how individuals and communities respond to both natural and unnatural, or manmade, disasters. Austrian economists have examined the political economy of natural disasters, disaster relief and recovery efforts, the economic effects of extended wars, post-conflict societal reconstitution, and the effectiveness of humanitarian aid. This literature advances two main findings: (1) that centralized governments are likely to be ineffective at providing the goods and services that are necessary for community recovery and (2) that decentralized efforts are better suited to address the needs of society, to discover the best course of action for producing and distributing these goods and services, and to adapt to changing needs, circumstances, and technology. This paper examines the Austrian theories utilized to examine disasters, provides a summary of the recent research on both natural and unnatural disasters, and proposes areas for future research.

In this chapter, we explore a form of young people’s activism taking place in a central societal institution and a central forum in the lives of young people – school – that we conceptualise as ‘active equity’. We present three cases from northern Finland: reindeer herders smashing potatoes, immigrant youth requesting a key and young people lying on sofas during breaks between lessons. We suggest that these acts, in the contexts in which they took place, were an unrecognised form of social action for equity undertaken by young people. We argue that the concept of active equity helps examine the assertion of rights and claims for justice by children and young people. In each case we present, young people make visible an inequity in their contexts: the reindeer herding way of life was overlooked in school, asylum-seeking or refugee immigrants were excluded from the main school building, and non-high-performing young people were excluded from comfortable areas during lessons. These, in turn, linked to broader societal inequities in Finland, a country commonly known for its equality. In school, young people are commonly viewed through intersecting discourses of democracy and education. In both discourses, they are commonly positioned as learners rather than speakers. Through active equity, young people subtly imprint themselves on the scene of education in new ways. For this reason, their acts of active equity remain typically either unrecognised or seen as oppositional in school.

In its passage through the Grand Committee the Food Bill is being amended in a number of important particulars, and it is in the highest degree satisfactory that so much interest has been taken in the measure by members on both sides of the House as to lead to full and free discussion. Sir Charles Cameron, Mr. Kearley, Mr. Strachey, and other members have rendered excellent service by the introduction of various amendments; and Sir Charles Cameron is especially to be congratulated upon the success which has attended his efforts to induce the Committee to accept a number of alterations the wisdom of which cannot be doubted. The provision whereby local authorities will be compelled to appoint Public Analysts, and compelled to put the Acts in force in a proper manner, and the requirement that analysts shall furnish proofs of competence of a satisfactory character to the Local Government Board, will, it cannot be doubted, be productive of good results. The fact that the Local Government Board is to be given joint authority with the Board of Agriculture in insuring that the Acts are enforced is also an amendment of considerable importance, while other amendments upon what may perhaps be regarded as secondary points unquestionably trend in the right direction. It is, however, a matter for regret that the Government have not seen their way to introduce a decisive provision with regard to the use of preservatives, or to accept an effective amendment on this point. Under existing circumstances it should be plain that the right course to follow in regard to preservatives is to insist on full and adequate disclosure of their presence and of the amounts in which they are present. It is also a matter for regret that the Government have declined to give effect to the recommendation of the Food Products Committee as to the formation of an independent and representative Court of Reference. It is true that the Board of Agriculture are to make regulations in reference to standards, after consultation with experts or such inquiry as they think fit, and that such inquiries as the Board may make will be in the nature of consultations of some kind with a committee to be appointed by the Board. There is little doubt, however, that such a committee would probably be controlled by the Somerset House Department; and as we have already pointed out, however conscientious the personnel of this Department may be—and its conscientiousness cannot be doubted—it is not desirable in the public interest that any single purely analytical institution should exercise a controlling influence in the administration of the Acts. What is required is a Court of Reference which shall be so constituted as to command the confidence of the traders who are affected by the law as well as of all those who are concerned in its application. Further comment upon the proposed legislation must be reserved until the amended Bill is laid before the House.

Mature student numbers across England’s Higher Education (HE) sector have been declining since the rise in tuition fees in 2012. Leading up to Brexit, there is a need to upskill the national workforce to provide services and skills currently sourced from the EU. Mature students play a key role in this process, as HE study can add to existing industry experiences, knowledge, and skills. Hence, the HE sector in England is beginning to evaluate and change the way in which universities and colleges can provide support to mature students from recruitment to the completion of their course.

Institutions can encourage a sense of belonging in mature students through the use of mature student mentors and ambassadors at open days, and as points of contact throughout any course. It is important to create a mature student community to provide an appropriate support network, but equally academic staff should encourage the engagement of mature students with their younger peers.

This chapter provides an insight into relevant research literature and uses examples from a case study based in a small HE provider setting to make practical recommendations for academic staff, support staff, and areas of institutional practice.

Objective and study design: to assess quality of a quick and early diagnosis route (QED) by determining effectiveness and cost‐ effectiveness of five clinics compared with three conventional outpatient clinics. Prospective economic evaluation. Six‐month cohort of all referrals (November 1996‐April 1997). Subjects: all referrals for suspected cancers of: upper gastro‐intestinal tract; urinary tract, prostate and testis; skin. Effectiveness: median days saved between GP referral and date of: diagnostic appointment; consultant decision; intervention. Results: GP referral to diagnostic appointment: QED was effective (median days) for all clinics. Diagnostic appointment to consultant decision: QED was effective for testicular and haematuria clinics. Consultant decision to intervention: QED was effective for haematuria, testicular and melanoma clinics. Cost‐effectiveness: extra (incremental) NHS cost per patient diagnosed. Results: Less than £5 per day saved between GP referral and diagnostic appointment for: endoscopy; haematuria; prostate; testicular; melanoma. Less than £3 per day saved between GP referral and consultant decision for: testicular; haematuria. Less than £3 per day saved between GP referral and intervention for: endoscopy; haematuria; testicular; melanoma. Conclusion: A “quick and early” diagnostic route provides a higher quality service through improved effectiveness and cost‐effectiveness compared to conventional outpatients.