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Article
Publication date: 1 February 1974

Frances Neel Cheney

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…

Abstract

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.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 1 April 1962

SAM KULA

Let me begin by reassuring you that this paper is not a survey of the literature of the film. The library of the British Film Institute contains just over 10,000 books and…

Abstract

Let me begin by reassuring you that this paper is not a survey of the literature of the film. The library of the British Film Institute contains just over 10,000 books and pamphlets relating to the film, and even a hasty survey of a body of literature of that size and complexity would occupy us all night. Most of this literature, moreover, falls outside the scope of the bibliography I am compiling on which this paper is based: a bibliography of film librarianship. My subject this evening, therefore, is limited to the literature that deals in some measure with the art, the science, or, if you prefer, the discipline of film librarianship; the collection, organization, and treatment of films in libraries. That there is such a discipline is, I think, warranted by the existence of this group, and if there are still some unbelievers in that great grey sea of librarianship beyond Aslib, I trust the Cataloguing Code that has been so methodically (I almost said painfully) formulated at the fortnightly sessions of your Cataloguing Committee will be fully recognized as the birth certificate of a new and vital branch of the ‘penurious science’.

Details

Aslib Proceedings, vol. 14 no. 4
Type: Research Article
ISSN: 0001-253X

Article
Publication date: 1 November 1968

MR. DENIS HOWELL, M.P., Minister for Libraries, who was to have told Conference how public libraries had progressed since the Act, had to withdraw and so we did not find out how…

Abstract

MR. DENIS HOWELL, M.P., Minister for Libraries, who was to have told Conference how public libraries had progressed since the Act, had to withdraw and so we did not find out how the responsible minister felt about us.

Details

New Library World, vol. 70 no. 5
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 24 July 2019

Irsyadillah Irsyadillah

The purpose of this paper is to explore the perspectives of accounting lecturers regarding the contents of accounting textbooks. It focusses on the ideological character of…

Abstract

Purpose

The purpose of this paper is to explore the perspectives of accounting lecturers regarding the contents of accounting textbooks. It focusses on the ideological character of introductory financial accounting (IFA) textbooks prescribed in the first year of accounting degrees in Indonesia.

Design/methodology/approach

The ideological analysis is informed by Thompson’s (1990) concept of ideology, which was used in a critical sense to refer to its role in serving unequal power relations. Semi-structured interviews of Indonesian accounting lecturers were utilised to collect data.

Findings

In the interviews, the lecturers revealed that the prescribed IFA textbooks focussed on prioritising shareholder interests. The mainstream view among the lecturers was that accounting textbooks realistically exhibited the natural form of accounting, whilst lecturers with an Islamic accounting and finance background notably viewed the character of IFA textbooks as serving an ideological role or permeating propaganda. The latter suggests that alternative worldviews, relevant and nuanced to the Indonesian context, are promoted in accounting education.

Research limitations/implications

The findings presented in this paper should provide a basis for further research into the ideological character of accounting textbooks by analysing the internal structure of accounting textbooks and investigating the broader perspectives of other users and individuals involved in the production of accounting textbooks.

Practical implications

An awareness of the ideological representation of accounting textbooks can provide insights for universities, publishers and policy makers concerned with lecture structure, textbook design and regulation formulation in accounting education.

Originality/value

This is the first paper to empirically explore the ideological character of accounting textbooks prescribed in an Islamic developing country setting.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 1 March 2006

A. Salama, A. Cathcart, M. Andrews and R. Hall

This paper was motivated by the current debate over the voluntary approach to environmental disclosures in corporate annual reports and assesses the effectiveness of the current…

Abstract

This paper was motivated by the current debate over the voluntary approach to environmental disclosures in corporate annual reports and assesses the effectiveness of the current policy of voluntarism in the UK. A brief review of the relevant theories, which explain why managers might choose to voluntarily provide environmental responsibility information to parties outside the organisation, is presented. With this background, the paper then questions whether the UK government’s faith in voluntarism and the pursuit of best practice will be enough to generate any real change in current environmental reporting practices. We argue that voluntarism is not effective and that there is an urgent need to introduce strict governmental regulations on the information that must be disclosed and the form in which it should be presented in corporate annual reports as have been established in several other countries. In addition, further consideration is needed to achieve reforms in academic accounting education in order to improve corporate accountability and transparency in corporate annual reports. Organisations need to respond to the growing demands for corporate social and environmental responsibility and this will be possible with the support of an accounting profession that takes a more proactive approach to engaging with stakeholders. For this to happen, we need to rethink the focus of accounting and business education. We must move away from the dominant model, which treats accountancy as a set of techniques, towards a more holistic approach which recognises the social and environmental impacts of organisational activity.

Details

Social Responsibility Journal, vol. 2 no. 3/4
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 1 October 1980

James G Ollé, James Tank, George Jefferson, David Liddle, David Reid and Colin Steele

IF YOU should ever have a mind to experience the flavour of life in the British public library service during the early decades of this century, you could not do better than turn…

Abstract

IF YOU should ever have a mind to experience the flavour of life in the British public library service during the early decades of this century, you could not do better than turn to the contemporary files of the periodicals of librarianship. Apart from its beastlier aspects, to which only a George Orwell could have done justice, the library journals reflected pretty well the public library world as it used to be: impoverished and imperfect, but optimistic and resilient.

Details

New Library World, vol. 81 no. 10
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 June 1952

R.L.W. COLLISON

As our plane roared away from Los Angeles, circled over the Pacific and turned inland over the mountains, I began to wonder in what respects the Midwinter Meeting of the American…

Abstract

As our plane roared away from Los Angeles, circled over the Pacific and turned inland over the mountains, I began to wonder in what respects the Midwinter Meeting of the American Library Association might differ from our British conferences. It was a bright sunny day at the end of January this year and the desert stretched endlessly beneath us. My speculations were eventually interrupted by the sight of the Grand Canyon with its immense candelabra of pink and grey rock rising out of the great rift in the earth's surface and I thought of other things as we went on over the vast agricultural plains of the Mid‐West. It was dark before we reached Chicago, and as we stepped from the plane the bitter cold made our ears tingle and made me regret the hat I had forgotten to bring.

Details

Library Review, vol. 13 no. 6
Type: Research Article
ISSN: 0024-2535

Book part
Publication date: 16 October 2015

David J. Burns, James A. Tackett and Fran Wolf

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing…

Abstract

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing assignment.

This study avoids the potential problems inherent in measuring Machiavellianism via a psychological questionnaire by using a “reverse methodology,” whereby Machiavellianism is assessed directly from behavior.

The results support past research suggesting that traditional collegiate ethical education may not affect students’ ethical choices. The findings also suggest that increasing penalties for ethical failures may be an effective means of deterring students and business professionals from engaging in inappropriate activities.

This study supports the use of a behavioral measure of Machivellianism as a means of evaluating the effectiveness of alternative instructional methods in ethics. This behavioral approach is superior to the traditional questionnaire methodology because Machivellianism is judged based on actual behavior rather than having students respond to hypothetical and often stereotyped ethical cases, whereby the student can provide an artificial response that will be viewed favorably by the evaluator.

The findings suggest that higher education needs to recognize the relevance of factors beyond mere ethical education when preparing students for the ethical challenges they will face in the business world.

This paper employs a unique “reverse methodology” to measure Machiavellianism. This reverse methodology has greater external validity in quasi-experimental ethical studies because the results can be extrapolated to real-world scenarios where there is a cost to behaving ethically.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-666-9

Keywords

Book part
Publication date: 4 September 2020

Jacqueline Briggs

This chapter provides a genealogy of the Gladue–Ipeelee principle of special consideration of Indigenous circumstances at sentencing. The principle is codified in the 1996…

Abstract

This chapter provides a genealogy of the Gladue–Ipeelee principle of special consideration of Indigenous circumstances at sentencing. The principle is codified in the 1996 statutory requirement that “all available sanctions other than imprisonment … should be considered for all offenders, with particular attention to the circumstances of Aboriginal offenders” (s. 718.2e of the Criminal Code of Canada). Using the Foucaultian genealogy method to produce a “history of the present,” this chapter eschews normative questions of how s. 718.2e has “failed” to reduce Indigenous over-incarceration to instead focus on how practices of “special consideration” reproduce settler-state paternalism. This chapter addresses three key components of the Gladue–Ipeelee principle: the collection of circumstances information, the characterization of those circumstances, and finally their consideration at sentencing. Part one focuses on questions of legitimacy and authority and explicates how authority and responsibility to produce Indigenous circumstances knowledge was transferred from the Department of Indian Affairs (DIA) to Indigenous Courtworker organizations in the late 1960s/early 1970s. Part two identifies how authority shapes problematization by examining the characterization of Indigenous circumstances in the two eras, finding that present-day Gladue reports articulate an Indigenous history and critique of colonialism as the root cause of Indigenous criminalization, whereas DIA reports prior to 1970 generally characterized this criminalization as a “failure to assimilate.” Part three focuses on the structural reproduction of power relations by exploring historical continuities in judicial and executive-branch consideration of Indigenous circumstances, suggesting that the Gladue–Ipeelee principle reinscribes a colonial “mercy” framework of diminished responsibility. The author discusses how the principle operates in the shadow of Indigenous over-incarceration as a form of state “recognition” and a technique of governance to encourage Indigenous participation in the settler justice system and suggests that the Gladue–Ipeelee principle produces a governing effect that reinforces settler-state authority by recirculating colonial practices and discourses of settler superiority.

Details

Studies in Law, Politics, and Society
Type: Book
ISBN: 978-1-83982-297-1

Keywords

Article
Publication date: 1 April 1949

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields…

Abstract

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.

Details

Aslib Proceedings, vol. 1 no. 4
Type: Research Article
ISSN: 0001-253X

21 – 30 of 151