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In the 1980s there was a growing debate surrounding the impact of multinational corporations (MNCs) on employee relations, particularly in the UK. Furthers this research with an empirical study of the employee relations practices of three groups of MNCs (US, Japanese and German) in one UK region, Wales. This analysis is set within the context of rapid industrial, economic and social restructuring in Wales, including the demise of traditional industrial sectors such as coal and steel and the growth of foreign ownership. Concludes that MNCs have made a significant impact on the creation of a new industrial relations climate, but that there are differences in the practices of the three groups.

The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments.

The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature.

The review illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains.

The review provides practitioners with three main recommendations: ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy; open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems; and sharing costs and benefits among supply chain members requires a change of managers’ mind-set.

This paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016.

The purpose of this paper is to examine the phenomenon of activity-based working (ABW), an office design and management system that has emerged in the past 20 years. It investigates its manifest and underlying agendas with a view to determining its degree of cost management focus and scientific management foundations.

The paper uses historical and website analysis methodologies for investigating historical office management philosophies and practices, as well as contemporary office design and management philosophies and related ABW practices and discourse. These are examined through the theoretical lenses of governmentality and impression management theories.

Despite a rhetoric of staff empowerment, ABW’s dominant agenda is overhead cost reduction and operating cost management. This reflects scientific management principles of early twentieth-century office design and management. Cost efficiencies and productivity emerge as key ABW output foci. While ABW adopters and advocates present ABW as a desirable staff satisfaction and operations facilitator, the cost agenda nonetheless commands centre stage.

Accounting research into the office and its processes is much needed. This has been largely neglected in favour of line management and factory floor costing and accountability systems. In a world dominated by service industries, the office as a centre of organisational and economic activity merits researchers’ greater attention.

Contemporary office design and functioning developments merit greater recourse to and acknowledgement of their historic roots. Then, practitioners can better design and implement systems that build on past knowledge and learnings. While such innovations as ABW may carry potential for improved organisational performance, care is needed with respect to their balancing of agendas and suitability for their institutional and cultural environments.

Organisational work has become a dominant part of social life in most economies today. Such innovations as ABW must be considered in terms of the societal culture into which they are introduced: how they reflect and adapt to that culture and what impacts they may also have on the culture itself. This includes dimensions such as organisational and self-control, as well as personal and organisational accountability.

This study presents itself as one of the very few refereed research studies of ABW currently available in the accounting, management or property research literatures. It also represents one of the very few studies of the office in the accounting research literature internationally.

Governments face many complex problems that require collective solutions involving multiple actors who often disagree both on the nature of the problem and on the necessary solution (Rittel & Webber, 1973). The difficulties are often exacerbated because actors tend to have insufficient or incorrect knowledge of the problems at hand.

The aim of this article is to explore the everyday life experiences of elderly (+70 years) living with young locals and refugees in a collaborative housing project before and during the COVID-19 pandemic in Sweden. The paper discusses the importance of the spatial dimension in the conceptualization of social integration.

The main method is a qualitative case study based on observations of settings, document/video analysis, online diary entries made by ten residents and eight semi- structured interviews conducted with the residents.

SällBo was conceived as a new type of collaborative housing in which elderly, young locals and refugees share common spaces with the aim of enabling social integration. In this context, COVID-19 interrupted the ongoing processes of living together after four months of moving to the house. The three main themes that emerge from the empirical material are (1) changes in the use of common spaces and social interactions, (2) residents' resilient coping responses during the pandemic and (3) insights for future design of collaborative housing based on their experience. The pandemic caused a moment of institutional vacuum, which triggered the agency of the residents whilst developing social bonds and social bridges among them.

Social connection created in everyday life at SällBo's common spaces has triggered processes of social integration.

The ongoing processes of social integration have included the spatial dimension. We understand social integration as a process that involves people from different generations and ethnical backgrounds, which takes place in common spaces and everyday life as different modes of socialization.

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.

The purpose of this paper is to critically evaluate the learning effectiveness and engagement of blended learning tools in a management course of negotiation skills. The study addresses the dilemma brought to light through literature regarding the learning effectiveness of roleplays as a teaching tool in negotiation training. The study compares the impact of traditional roleplays vis-à-vis roleplays fused with blended tools on learner's performance. The endeavour is to investigate the learning effectiveness of traditional tools (roleplay simulation and lecture) vs blended learning tools (flipped classroom, massive open online courses, independent study fused with roleplay simulation).

The current study delves into a negotiation course to conduct experimental research comparing traditional and blended learning tools. The total number of students who participated in this study were 80.

The findings indicate the improved learning effectiveness of blended learning tools vis-à-vis traditional tools. Generation Z students were more engaged with the use of blended learning tools and enjoyed the experience. The study recommends blended learning tools for educators aiming to transition from traditional learning to interactive learning to create experiential classrooms.

Limited sample size and single group experimentation are some limitations of the study. Some latent flaws in the implementation of roleplay simulations in negotiation training were revealed during the study. The study focuses solely on a negotiations course taught to management students.

The study would help academic institutes to comply with the pressing need to impart experiential learning in the classroom. The research would act as a bridge between the industry expectations and academia deliverables.

The study would help academic institutes to comply with the pressing need to impart experiential learning through blended learning in the classroom. The research would act as a bridge between the industry expectations and academia deliverables.

The study addresses the dilemma in the literature, which, on the one hand, upholds the learning effectiveness of roleplays as a teaching tool, and on the other hand, suggests that roleplays have lost their applicability due to advancement in students' exposure to technology. The study in itself is unique, as it addresses the need for higher student engagement in the classroom.

I ENTERED the literary world late in the immediate post‐war years when changes of literary taste and loyalty were already in the air. The first broadcast I gave was, I remember, an attack upon Virginia Woolf. Her books had nurtured me as an adolescent, and I was in reaction against her influence.

THE interval between the Library Association Conference and the printing of THE LIBRARY WORLD is too brief for more than a series of impressions of it. Comment is probably preferable in our pages to mere record. The Association is publishing in the next few weeks all the papers that were read and, as we hope, the substance at least of the unwritten contributions. In this second particular reports in recent years have been lacking. A report that merely states that “Mr. Smith seconded the vote of thanks” is so much waste of paper and interests no one but Mr. Smith. If Mr. Smith, however, said anything we should know what it was he said. What we may say is that the Conference was worthy of the centenary we were celebrating. The attendance, over two thousand, was the largest on record, and there has not been so large a gathering of overseas librarians and educationists since the jubilee meeting of the Library Association at Edinburgh in 1927. So much was this so that the meeting took upon it a certain international aspect, as at least one of the non‐librarian speakers told its members, adding that it was apparently a library league of nations of the friendliest character. It followed that an unusual, but quite agreeable, part of each general session was devoted to speeches of congratulation and good‐will from the foreign delegates. All, with the possible exception of the United States, dwelt upon the debt of their countries in library matters to the English Public Libraries Acts and their consequences. Even Dr. Evans, in a very pleasant speech, showed that he had reached some tentative conclusions about English librarianship.