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Since at least the 1980s, the accounting profession has discussed and written about the gap between academics and the practice of accounting. More recently, accounting academics have joined the call for increased faculty engagement with the accounting profession. As a result, the 2018 Association to Advance Collegiate Schools of Business International (AACSB) Eligibility Procedures and Standards for Accounting Accreditation include “Engagement” as a significant pillar of the new standards. The objective is to challenge accounting department faculty to engage more intentionally with accounting practitioners. Accounting Advisory Councils might represent an important opportunity to achieve such engagement. The authors conducted a survey to gain an understanding of advisory councils and how they might address the concerns of the accounting profession for more interaction and collaboration between the academy and the profession. It is encouraging that 96% of our AACSB accounting accredited respondents indicated that they have a functioning Accounting Advisory Council and that they believe the Council is very valuable in support of the department’s mission. In addition, the accounting department leaders reported a very high level of engagement with council members outside regular meetings. The survey results of this chapter provide additional insights on organization, membership, and engagement regarding Accounting Advisory Councils.

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.

Despite formal ethics education and ethics-related continuing professional education (CPE) requirements, professional accountants continue to play a central role in enabling corporations to make unethical business decisions and take unethical business actions. Several jurisdictions in the United States require ethics education for licensure, but often the focus is on memorizing rules and regulations, rather than on providing tools to improve the moral practice of professionals and to help them resolve ethical dilemmas. The authors analyzed recent state Certified Public Accountant (CPA) society course offerings and found much more emphasis on memorization than on ethical reasoning to satisfy State CPA CPE requirements. To improve accountants’ ethical awareness and behavior, CPE providers should stress ethical reasoning rather than merely memorizing rules. Such changes will make future and present accountants and auditors more ethically aware, and thus more likely to improve their ethical decision-making. Nonetheless, the authors suggest that effective ethics education and training should start in the classroom with help from departmental advisory councils. Ethics courses offered in accounting programs as well as those offered by CPE providers can leverage the experience of members of advisory councils to create programs that resonate with professionals and foster lifelong ethical awareness and ethical reasoning skills.

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

In the early 1990s, a number of controversial and radical initiatives were introduced by the Australian Government that had a compounded impact on higher education in general, and for the teaching of accounting studies in particular. The impacts of these initiatives have now lasted well over a decade. The purpose of this paper is to address this situation.

This paper uses a case‐study approach to study the quality management objectives and strategies of an accounting department, to survive and prosper in this changing academic environment, initially as an independent entity in the period 1990‐1996, and thereafter from 1997 to 2006 as a merged entity with another accounting department in the same university that was an internal competitor in the earlier period.

It is demonstrated that the department was largely successful in climbing from a position of significant under‐achievement amongst its peers in 1990, to one of strength in terms of both research performance and entrepreneurship by 1994. However, continual re‐structuring of the department by the university has resulted in a loss of synergy and a decline in the latter periods of the study.

This case is of particular interest to educators who are coping with the issues of “balance” between teaching and research, and to those interested in seeing how a department implemented a comprehensive quality management programme largely in keeping with the framework provided by the Higher Education Council.

The value of the paper is that it provides many useful insights on many diverse issues to those universities and their departments which wish to operate in a globalised environment.

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and economic democracy, which centres around the establishment of a new sector of employee‐controlled enterprises, is presented. The proposal would retain the mix‐ed economy, but transform it into a much better “mixture”, with increased employee‐power in all sectors. While there is much of enduring value in our liberal western way of life, gross inequalities of wealth and power persist in our society.