For generations, Britain has had a household delivery of fresh milk; from the days before the Great War when it was delivered by a horse‐drawn milk float, with the roundsman often bringing the housewife to the door with his cries of “Milk‐O!”. The float had a churn and milk was delivered in a small can, served out by a dipper. This was the start of the distributive trade, organised between the Wars, from which the present industry has emerged. The trade gave universal acceptance to the glass bottle, returnable for household delivery, only the method of sealing has changed. There have been many demands for its abandonment in favour of the carton, of which recent years has seen a rise in its use in the increasing sales of milk by supermarkets and stores. Despite the problems with returnable vessels, the glass bottle has a number of advantages. The milk, including the cream line, is clearly visible, and short measure is most unlikely, which is a growing problem with carton‐filled milk. The number of prosecutions for short measure with cartons must be causing concern to trading standards departments. There is nothing to indicate the offence until the carton is opened.
This paper is intended as an overview and think piece, contributing to literature identifying accounting’s impact in making things knowable. Critical accounting research…
This paper is intended as an overview and think piece, contributing to literature identifying accounting’s impact in making things knowable. Critical accounting research has always sought alternative ways of understanding the discipline and the legacy is extended here by considering pathways forward. Accounting continually impacts public policy in what it privileges for selecting and in what it silences and neglects. Given that humans are meaning-making we have choices, and this essay interrogates accounting techniques operating as façades while disguising social impacts. Promoting qualitative accounting research that reimagines these complexities and considers moral contexts is the substance of this essay, for advancing the public interest in accounting.
Workforce diversity has become an important issue in Australia. This study examined the extent to which human resource management practices were being used by…
Workforce diversity has become an important issue in Australia. This study examined the extent to which human resource management practices were being used by organisations in Australia to manage workforce diversity. The study also assessed the perceived challenges and benefits of diversity in the workforce. The findings of this study indicated that overall, management of workforce diversity is only “mediocre”. In particular, inadequate diversity management practices were found in the areas of recruitment and selection and training and development. As migrant employees do not create any problems and are very compliant, the challenges that workforce diversity presents does not receive adequate attention by organisations in Australia. However, these organisations seek several benefits from their multicultural workforce. The implications of these findings are discussed.
This study explores the effects of fraud triangle behaviors (pressure, opportunities, and rationalization) on students’ self-reported propensity to cheat in class. We found each fraud triangle factor to be an influence on the students’ propensity to cheat. Additionally, we observed a statistically significant three-way interactive effect indicating that all three factors jointly influence the students’ propensity to cheat. These findings provide insights for accounting educators concerned with preventing classroom cheating. They also confirm the call by Statement on Auditing Standards No. 99 for auditor focus on fraud triangle variables. This exploratory study also suggests that future research is needed to examine the interactive effects of personality characteristics with fraud triangle factors to better understand student cheating behaviors.
Universities are expected to prepare accounting students to conduct themselves with integrity in all environments, including those that utilize information technology…
Universities are expected to prepare accounting students to conduct themselves with integrity in all environments, including those that utilize information technology (IT). Our study investigates student integrity in an online environment to determine if students are honest about accessing unauthorized Internet solutions. We then evaluate student responsiveness to interventions designed to discourage unauthorized access using techniques suggested by the literature to foster ethical behavior. Our examination of such factors as moral development, moral identity, age, gender, and grade point average finds no significant relationship with student ethical behavior. More problematic, classroom interventions proved ineffective in preventing students from accessing unauthorized online solutions. We conclude with suggestions for developing and encouraging ethical behavior among accounting students in IT learning environments.
The purpose of this article is examine some of the most successful contemporary global business leaders in relation to undergraduate institution and undergraduate major in…
The purpose of this article is examine some of the most successful contemporary global business leaders in relation to undergraduate institution and undergraduate major in order to examine the value and return of higher education programs for global business leadership. This is an important topic in the modern global context, as there continues to be an increasing global push toward deemphasizing and defunding liberal arts education in favor of science, technology, engineering and math (STEM) fields for college and university students around the globe.
The educational backgrounds of the 2019 Fortune 50 CEOs were researched in relation to undergraduate institutions attended and undergraduate majors. The study also included an examination of graduate education, if applicable. Using available biographical information regarding the CEOs educational backgrounds, these business leaders were compared relative to the educational data.
An examination of the undergraduate educational backgrounds of the 2019 Fortune 50 CEOs revealed an exact split between 18 STEM majors, 18 liberal arts majors and 18 business majors, with 1 CEO who began university studies but did not graduate. Upon examination, it is also apparent that some majors were more directly related to a CEO's industry, while other majors ended up having little relation to the CEO's chosen career path.
The results of this study contribute to the very important discussion concerning the long-term value of a college education. At both micro and macro levels, stakeholders are constantly questioning the ultimate return on investment of a college education, and examination of the 2019 Fortune 50 CEOs indicates that the choice of college major is only one ingredient in the overall recipe for professional success. For these business leaders, there were a wide variety of educational paths, in terms of college academic preparations, that eventually led to the very pinnacle of professional and leadership attainment.
This study demonstrates that a particular undergraduate field of study is not going to make or break a career, and the examination of these Fortune 50 CEOs indicates that one's ultimate career achievement is not simply relegated to the specific field of undergraduate major.
In a recent reference to changes brought about by the local government reorganisation of 1974, we criticised some of the names given to the new areas. Some of these name changes have made difficulties for those who follow from afar the doings of local authorities, as well as raising the ire of local people. Local names, however, are not the only casualty. The creation of new and larger governmental organisations rarely, if ever, results in economy and as anticipated, it was not long before the new local authorities were being directed to embrace financial stringency and all that it incurs. One such other casualty has been the loss of so many of the annual reports of local authority departments, very few now arriving at BFJ offices. In every case, the reason has been the same—severe restrictions on spending. Not that this was not necessary in many fields, but in respect of annual reports, we are convinced it was false economy. For so many of the reports, it was our pleasure to review them in the pages of BFJ. A prominent Labour politician was once heard to refer to them as “hard and dry reports for hard and dry officials”. It all depends probably on what you are looking for in them. Statistics there must be but most enforcement officers and public analysts, endeavour to keep these to the minimum, the general impression being that these are “dry”. If you are looking for trends, for comparison of the year under review with preceding years and then for comparing the results reported in one part of the country with another, where the population, eating habits, consumer reactions may be different, the tables of statistics are highly important.
It is well established that partnerships between universities and community organizations can serve to enhance student learning and employability (Anderson et al., 2011;…
It is well established that partnerships between universities and community organizations can serve to enhance student learning and employability (Anderson et al., 2011; Arantes do Amaral and Matsusaki, 2017; Jones and Sherr, 2014; Voss et al., 2015). Within this context, the purpose of this paper is to explore how one such partnership has resulted in the successful implementation of three pedagogical methodologies, which individually and collectively promote student-centered learning and employability skills through an experiential learning framework.
Using this methodological case study approach where the pedagogies of internships, service-learning opportunities, and project-based learning are critically evaluated, the research reveals only positive benefits for students, faculty, and the community organization(s). These benefits center on improved employability skills, the development of social skills and societal contribution for students.
Participating students also noted the development of their confidence and the importance of feedback from both peers and assigned staff. Members of faculty considered the opportunity for students to put theory into practice, enhanced employability skills and the collective nature of the methodologies as the main benefits with The center echoing the sentiments of other stakeholders. The center considered the workplace preparedness, the development of soft skills and confidence and the collective nature of the methodologies as the main benefits of the partnership.
The insight provided by the research contributes to existing literature through examining the relationship between an academic institution and its community, providing a practical framework and guidelines for the implementation of student-centered pedagogical methods.