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After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

The analysis of the concept of resilience in supply chain management studies mostly focuses on the downstream side of the value chain and tacitly assumes an unlimited supply of raw materials. This assumption is unreasonable for agricultural value chains, as upstream disruptions clearly have a material impact on the availability of raw materials, and indeed, are a common source of supply problems. This paper aims to present a framework for the operationalisation of the concept of socioecological resilience in agricultural value chains that incorporates upstream activities.

A citation network analysis was adopted to review articles. A conceptual framework is then advanced to identify elements of resilience and indicators relevant to tropical agricultural value chains.

There are limited studies that assess resilience in the food chain context. Flexibility, collaboration, adaptability and resourcefulness are key elements for assessing resilience at the individual chain actor level. However, the paper argues that adaptability is the relevant element for the assessment of resilience at an aggregate food system level because it considers the alteration of a system’s state of resilience.

The proposed framework and propositions accommodate stakeholder interactions in the value chain and could serve as a tool to guide the assessment of resilience in agricultural value chains.

This paper is one of the few to extend resilience to cover the socioecological interaction aspects for supply chains that yield the raw materials needed for continuity in channel-wide value creation processes.

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

This study aims to investigate the relationship between organizational systems, market orientation, family culture and the long-term business performance of family businesses in the wine sector in three countries.

A survey by questionnaire was undertaken with 123 wineries in Australia, Germany and Italy. Multiple-item measurement scales and multiple regression models were used to investigate mediation effects.

The findings indicate a marked influence of organizational systems and family culture on financial performance. Market orientation fully mediates the effect of family culture and partially mediates the effect of organizational systems on financial performance.

From a managerial perspective, this research indicates the central role of family culture when evaluating a firm’s capabilities and potential in the long term. The findings and their implications are of immediate concern for family firms in the wine sector.

For the first time, the antecedents of market orientation are investigated through simultaneous application of two key frameworks from marketing research and family business research in a single joint analysis.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

The purpose of this paper is to propose and test a dual pathway model whereby addressing the question, “What are the effects of supply chain orientation and organizational identification on internal integration and supplier integration?”.

A survey design was performed to collect data from supply chain professionals regarding their organization’s supply chain orientation (SCO), organizational identification (OI) and achieved states of both internal and supplier integration. Partial least squares-structural equation modeling was performed to test the dual mediating pathways.

The results show that internal integration partially mediates relationships between SCO and supplier integration and for OI and supplier integration. In comparing the mediating effects to test competing theories, the SCO path yields stronger complementary partial mediation. This supports the proposition that SCO and OI mutually exist within an organization and influence achieved integrative behaviors. Additionally, results suggest the behavioral spillover effect exists for an internally integrated organization that has also achieved supplier integration.

This research makes several contributions to extant literature, including finding that SCO contributes to levels of achieved integration. Also, this research theoretically integrates literature on the social dilemma associated with supplier integration and the behavioral spillover effect, suggesting that SCO allows for positive internal integrative behaviors to spillover to integrated suppliers. Finally, this research contributes to research on OI by finding achieved integration is an outcome, which refutes a dominate theory that explains OI facilitates negative behaviors toward external organizations.

Anyone who has recently watched television or movies can tell you that transgender, gender nonbinary or gender expansive people are becoming more visible in these media. This trend reflects the reality that younger generations are increasingly identifying with more fluid and nonbinary gender and sexual identities and are progressively expressing those identities in a more flexible and changing manner (Herman et al., 2022; Wilson & Meyer, 2021). Unsurprisingly then, those individuals are also more visible at work, including in workplaces with employer-mandated dress codes. Indeed, in 2020 the US Supreme Court decided a case involving a transgender woman, Aimee Stephens, who was fired because her employer, a funeral home, required her to conform to its gender-binary dress policy and wear clothing mandatory for people assigned male at birth, rather than appropriate for her female gender identity ( Bostock v. Clayton County, 2020).

However, as the description of Aimee Stephens's own experience illustrates, often these employer appearance codes are based on a binary and fixed conception of gender and gender identity and expression at odds with the increasing number of workers who do not identify within those rigid parameters. Moreover, even when an employee, like Aimee Stephens herself, could have fit within her employer's dress code, the improper application of that policy to her, or employer concerns about customer or co-worker discomfort with an employee's appearance under the policy may mean that a worker's identity and expression may still conflict with a workplace appearance code. For gender nonbinary or nonconforming individuals, these complications are magnified.

This chapter explores the practical problems and barriers that employer dress codes have on employees whose gender identity and/or presentation move beyond the traditional male/female binary. Using insights from queer theory, gender expansive employees serve to interrogate fundamental assumptions behind workplace dress policies and the formal and informal ways in which these policies are policed. The chapter will explore that discordance, examine possible employer resolutions, and evaluate the strengths and weaknesses of those responses.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 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.

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.