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The work of Craig Calhoun is examined as a perspective on the operation of community structures. Three facets are considered: Calhoun's model of the pre‐industrial community resting on linked multiple social relationships; parallel studies; comparisons across time and between regional or national settings. The conventional view is that national societal differences have been paramount in differentiating the long‐term profiles (e.g. economic growth) of nation states. Here the continuing importance of localised patterns of economic and social activity is emphasised.

The current study examined the effects of gender and motivation on negotiation strategy and outcome. It was hypothesized that findings suggesting that women obtain lower joint outcomes from integrative bargaining than men may result from women, but not men, entering negotiation settings with a high level of concern for the other's outcomes. Drawing on the dual concern model of Pruitt and his colleagues, it was predicted that situationally induced high self‐concern would result in high joint outcomes for female dyads—ay high as those for male dyads under any conditions. Male dyads were expected to require situationally‐induced self‐ and other‐concern to reach optimal joint outcomes. Where there was no situationally induced concern for either self or other, male dyads were expected to obtain higher joint outcomes than female dyads. Results from dyads bargaining in a laboratory setting were generally supportive of predictions, except that men tended to do well but for where other‐concern alone had been situationally induced. Discrepant findings are discussed in terms of the generally low level of antagonism present in these dyads.

This paper adds to a focus of the social accounting literature (on perceptions and attitudes to social accounting) by seeking to offer insights into Syrian accountants' attitudes towards, and perceptions of, social accounting in Syria in the first decade of the twenty‐first century, with particular attention to its role, future development and implementation.

The paper takes the form of an analysis of interviews of Syrian accountants; contextual analysis (and an appreciation of the prior literature).

Syrian accountants' perceptions are shaped by developments in Syria's socio‐political and economic context, encompassing imperialism/colonialism, globalisation and cultural specificities, including Islam. Interviewees perceived a significant role for a social accounting – that would parallel the Western form of social accounting – in enhancing well‐being in the dynamic context. At the same time, they were reluctant to see the development and implementation of this accounting in Syria as an urgent issue, so that this social accounting might be left initially at least with an even more marginal part to play than in the West. The study suggests that a combination of forces – global developments, Western imperialism and Syria's colonial history – have had a substantively repressive rather than progressive impact on the development of social accounting in Syria vis‐à‐vis its more positive potential.

All limitations of interview research apply. This study focuses on Syria in a context when economic transition was a major issue. Further studies of economies in transition would be of interest.

An awareness of how the local and the global interact in debates over social accounting can provide insights for policy makers concerned with accounting regulation.

The focus on Syria, a non‐Western country, enriches the social accounting literature, which focuses mainly on Western developments.

In 1990 we compiled an annotated bibliography of official state lists of endangered, threatened, and rare species. In gathering information for that bibliography, which appeared in Reference Services Review in Spring 1991, we found numerous unofficial sources of state lists, such as those developed by universities, institutes, and Natural Heritage Programs, which also provide valuable information on statuses of endangered, threatened, and rare species. A comprehensive search for unofficial lists results in this second bibliography.

A key to the effective implementation of strategic plans is the communication of the strategic plans to executives in functional areas. A study of eighteen organizations revealed that their functional executives’ knowledge of the strategic plan was closely tied to their corporate planners’ assessment of the quality of the communication of the plan. In contrast, the functional executives’ knowledge was not so closely tied to the planners’ assessment of merely the quality of the business plan itself.Different organizations use different communication tactics. These tactics suggest practical actions to enable strategic planners to improve the communication of their plans.

Why is South Carolina resisting compliance with the National Voter Registration Act of 1993? In a case study with implications for other states challenging the implementation of the motor voter law, the author frames his analysis on the basic of a conflict between nation-centered and state-centered views of American federalism. He argues that: (1) the lingering influence of a traditional political culture (for South Carolina), (2) states' rights tendencies associated with the devolution of more authority to the states in domestic policy, (3) Republican Party hegemony for strengthening the role of states in the federal system, and (4) the general objection of subnational officials to unfunded federal mandates converge to propel South Carolina and several other states (9 of 10 led by Republican governors) to seek judicial relief under the Tenth Amendment to the Constitution from what they see as the national government exploiting its authority at the expense of states.

The purpose of this paper is to add to efforts to treat the relationship between accounting, democracy and emancipation more seriously, giving recognition to difference in this context. To open up space for emancipatory praxis vis-à-vis accounting, the authors articulate a delineation of accounting as a differentiated universal and emphasise the significance of an appreciation of accounting as contextually situated. The authors outline implications of a reading of new pragmatism for emancipatory praxis in relation to accounting that takes democracy and difference seriously.

Critical and analytical argument reflecting upon previous literature in the humanities and social sciences (e.g. Laclau and Mouffe, 2001) and in accounting (e.g. Gallhofer and Haslam, 2003; Bebbington et al., 2007; Brown, 2009, 2010; Blackburn et al., 2014; Brown and Dillard, 2013a, b; Dillard and Yuthas, 2013) to consider further accounting’s alignment to an emancipatory praxis taking democracy and difference seriously.

A vision and framing of emancipatory praxis vis-à-vis accounting is put forward as a contribution that the authors hope stimulates further discussion.

The authors extend and bolster previous literature seeking to align accounting and emancipation through further reflection upon new pragmatist perspectives on democracy and difference. In the articulations and emphases here, the authors make some particular contributions including notably the following. The accounting delineation, which includes appreciation of accounting as a differentiated universal, and a considered approach to appreciation of accounting as contextually situated help to open up further space for praxis vis-à-vis accounting. The authors offer a general outline of accounting’s positioning vis-à-vis a reading of a new pragmatist perspective on emancipatory praxis. The authors articulate the perspective in terms of key principles of design for emancipatory praxis vis-à-vis accounting: take seriously an accounting delineation freeing accounting from unnecessary constraints; engage with all accountings in accord with a principle of prioritisation; engage with accounting in a way appreciative of its properties, dimensions and contextual situatedness; engage more generally in a new pragmatist praxis. This adds support to and extends prior literature. The authors elaborate in this context how appreciation of a new pragmatist continuum thinking that helps to highlight and bring out emancipatory and repressive dimensions of accounting can properly inform interaction with existing as well as new envisaged accountings, including what the authors term here “official” accountings.

The purpose of this paper is to illustrate how an international company, Nielsen Holdings, reacted to changes in their highly competitive industry brought about by advances in technology. This case presents the strategic management decisions that enabled Nielsen to regain its competitive advantage. This case further describes the functioning of the resource-based view (RBV) of strategy, dynamic capabilities framework, and digital data genesis (DDG), in a turbulent business environment.

The case study is based primarily upon secondary data to include annual reports, press releases, company web site, as well as articles.

The case study provides an example of the functioning of a once durable competitive advantage that was eroded due to advances in technology, and the steps the company took to regain that advantage. The paper illustrates the functioning of a capability and a dynamic capability in DDG.

This case can be used for the teaching of decision making, business strategy, the RBV of strategy, dynamics capabilities, and DDG.

This paper provides an example of the functioning of the capability and dynamic capability of DDG.

The purpose of the paper is to look at CEO succession in light of regulations and post‐Sarbanes‐Oxley (post‐SOX) dynamics.

Describes best‐in‐class practices for boards of directors responsible for CEO succession.

Finds that the post‐SOX dynamics promise to even further confound boards of directors' responsibilities for succession planning and execution.

Provides some practical guidelines that may facilitate CEO succession in the challenging post‐SOX business environment.

This study aims to examine the role that cultural dimensions at the accounting subculture level play in the relation between XBRL mandate and quality of financial information environment.

Analyst forecast accuracy with empirical data of firms from six nations is assessed.

Results show that accounting values across nations play a significant role in influencing information quality change from XBRL mandate.

This research paper is the very first in assessing the role of national culture in realizing information quality improvement value of XBRL.