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This article presents procedures that can be followed in behavioral research when indirect measures are needed for a variable of interest. It is hoped that these procedures will be used to develop a database of scales that can increase generalizability across accounting studies. The suggested framework was used to develop a measure of client advocacy, an important construct when studying the judgments and decisions of tax professionals. This measure of client advocacy may be defended for both its reliability and its validity, and the usefulness of this scale is illustrated in two studies. Davis and Mason (1997) tested whether different levels of advocacy affected judgments of similarity in tax authority evaluation. Including advocacy allowed for a more specific interpretation of their results. Measuring advocacy at two points allowed Levy (1996) to examine whether advocacy is an inherent attitude or can be influenced by other variables, such as client preferences.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 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.

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

This paper reports on the results of a qualitative study of middle managers’ perceptions of knowledge management (KM) implementation in NZ organizations. Data were collected in a survey of 71 attendees of a KM presentation. The data were analyzed using qualitative coding principles. Two core issues were examined – barriers and drivers of KM. Subcategories under barriers were primarily concerned with factors internal to the organization such as organizational culture, leadership, and education. Drivers were mostly external to the organization and included competition, peer pressure, and the need for increased productivity. The results indicate that the way managers manage themselves and their organizations are perceived to be the biggest barriers to KM implementation.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.