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Hazardous and radioactive wastes are routinely disposed of in shallow land disposal facilities at sites that have undergone environmental remediation. These residual contaminants, which remain on-site in these isolation facilities, continue to pose risks to humans and the environment and represent extremely long-term liabilities that require continuous management.

This paper draws upon the experiences generated from two federal programs established in response to the Uranium Mill Tailings Radiation Control Act (UMTRCA) of 1978 and the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) of 1980. Operational issues arising at existing sites suggest that there is a need to better integrate the management functions at contaminant isolation facilities. To protect human health and safeguard the natural environment, more sustainable environmental protection systems are required for the long-term management of residual contaminants. A series of logic diagrams are introduced to improve the integration and management of remedial processes, engineered barriers and institutional controls. These institutional responsibilities need to be monitored and maintained by the appropriate site stewards to ensure continued system performance.

WE offer our readers good wishes for 1939. We hope that every kind of library may be allowed in peace to pursue its development for the spreading of good reading, to the end that enlightenment and with it wisdom may prevail amongst our millions of readers. We hope too that it will be another year of progress in service, in good and deftly‐employed technique, in the development of the will to make libraries interesting, attractive, useful and indeed inevitable and essential to all men. For librarians we hope it may be a further stage in the promotion of their profession, of growth of their own faith in it, and of increase in the willingness of those who employ librarians in municipalities, counties, colleges and other places to recognize training and service with better pay, prospects and status. We know that appreciation will not give greater willingness to serve; we do know it will give greater happiness.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint of nursing, how this gap is perceived and what challenges may be involved in bridging it.

Design/Methodology/Approach: The current study compares the findings of Tucker and Parker (2014) with both quantitative as well as qualitative evidence from an international sample of nursing academics.

Findings: The findings of this study point to the differing tradition and historical development in framing and addressing the research–practice gap between management accounting and nursing contexts and the rationale for practice engagement as instrumental in explaining disciplinary differences in addressing the research–practice gap.

Research Implications Despite disciplinary differences, we suggest that a closer engagement of academic research in management accounting with practice “can work,” “will work,” and “is worth it.” Central to a closer relationship with practice, however, is the need for management accounting academics to follow their nursing counterparts and understand the incentives that exist in undertaking research of relevance.

Originality/value: The current study is one of the few that has sought to look to the experience of other disciplines in bridging the gap. Moreover, to our knowledge, it is the first study in management accounting to attempt this comparison. In so doing, our findings provide a platform for further considering how management accounting researchers, and management accounting as a discipline might, in the spirit of this study’s title, “Learn from the Experience of Others.”

Many jurisdictions fine illegal cartels using penalty guidelines that presume an arbitrary 10% overcharge. This article surveys more than 700 published economic studies and judicial decisions that contain 2,041 quantitative estimates of overcharges of hard-core cartels. The primary findings are: (1) the median average long-run overcharge for all types of cartels over all time periods is 23.0%; (2) the mean average is at least 49%; (3) overcharges reached their zenith in 1891–1945 and have trended downward ever since; (4) 6% of the cartel episodes are zero; (5) median overcharges of international-membership cartels are 38% higher than those of domestic cartels; (6) convicted cartels are on average 19% more effective at raising prices as unpunished cartels; (7) bid-rigging conduct displays 25% lower markups than price-fixing cartels; (8) contemporary cartels targeted by class actions have higher overcharges; and (9) when cartels operate at peak effectiveness, price changes are 60–80% higher than the whole episode. Historical penalty guidelines aimed at optimally deterring cartels are likely to be too low.

The purpose of this paper is to examine the significant contributions of Lillian M. Gilbreth through the lens of critical biography to put her work in the context of her life events, her key roles, the turning points in her life and the societal context within which her contributions to management thought were made.

Critical biography examines the interaction of a person’s life events with the social, economic and political contexts surrounding his or her life and draws inferences as to why the person made specific decisions and contributions.

Key contributions to management thought made by Lillian M. Gilbreth are linked to her biographical events, including the multiple roles she played as daughter, student, wife, mother, author, engineer, psychologist, breadwinner, domestic scientist and teacher. Various turning points in her life are identified, including being allowed to go to college, taking her first psychology course, marrying Frank Gilbreth, publishing Fatigue Studies and Frank’s death. Key societal factors that influenced Gilbreth’s contributions were the growing interest in scientific management, the status of women and the increased interest in domestic science.

The qualitative technique of critical biography is demonstrated as a useful methodology for examining individual contributions to management history. The authors acknowledge the limitation of subjective interpretation.

The reasons behind Lillian Gilbreth’s contributions, which were considered a precursor to the human relations era, are extrapolated from this research.

The influence of social context is examined, as it pertains to the life and work of Lillian Gilbreth.

This paper provides a critical biography of Lillian M. Gilbreth and her work within the context of her life and times.