Search results

1 – 10 of over 2000
Article
Publication date: 25 August 2021

Hugo A. Macias, Ruth Alejandra Patiño-Jacinto and Maria-Fanny Castro

This paper aims to contribute to the emerging literature on accounting education in the COVID-19 context. It proposes expanding the literature in its methodological, geographical…

Abstract

Purpose

This paper aims to contribute to the emerging literature on accounting education in the COVID-19 context. It proposes expanding the literature in its methodological, geographical and conceptual components.

Design/methodology/approach

This paper is a qualitative study that used a survey as the method. A total of 122 instructors answered the survey from 22 accounting programmes offered in 11 Colombian cities. The dialogic education model of Paulo Freire is the framework for analysis.

Findings

The accounting instructors’ response was to move from face-to-face classrooms to online classrooms, using widely known platforms. The instructors quickly learned to use tools that enabled new dialogue mechanisms with the students. The result was, paradoxically, closer communication at a distance.

Research limitations/implications

The COVID-19 lockdown accelerated the changes in teaching, learning, contextualisation, use of “new” technologies and, above all, practising Freirian dialogue. There is a need to research longer periods and use more data collection and analysis tools.

Practical implications

Evidence of how to teach accounting en masse from online classrooms in a developing country could accelerate the expansion of virtual accounting programmes.

Social implications

The new context allows increasing the number of students because it does not require travel to large cities.

Originality/value

This paper makes three contributions to the literature on accounting education in the COVID-19 context as follows: it describes the phenomenon in Colombia, a context little studied in the international accounting literature; transcends autoethnographic studies, as it is based on a qualitative survey of national scope and analyses the phenomenon based on Paulo Freire’s complete model, which includes context, educational process design and action process.

Details

Pacific Accounting Review, vol. 33 no. 5
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 20 June 2016

Ian Mann, Warwick Funnell and Robert Jupe

The purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented…

Abstract

Purpose

The purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented by the British Government in the mid-nineteenth century was the result of ideological conflict between the privileged landed aristocracy and the rising merchant middle class.

Design/methodology/approach

The study draws upon a collection of documents preserved as part of the Grigg Family Papers located in London and the Thomson Papers held in the Mitchell Library in Sydney. It also draws on evidence contained within the British National Archive, the National Maritime Museum and British Parliamentary Papers which has been overlooked by previous studies of the introduction of DEB.

Findings

Conflict and delays in the adoption of double-entry bookkeeping were not primarily the product of “ideological” differences between the influential classes. Instead, this study finds that conflict was the result of a complex amalgam of class interests, ideology, personal antipathy, professional intolerance and ambition. Newly discovered evidence recognises the critical, largely forgotten, work of John Deas Thomson in developing a double-entry bookkeeping system for the Royal Navy and the importance of Sir James Graham’s determination that matters of economy would be emphasised in the Navy’s accounting.

Originality/value

This study establishes that crucial to the ultimate implementation of double-entry bookkeeping was the passionate, determined support of influential champions with strong liberal beliefs, most especially John Deas Thomson and Sir James Graham. Prominence was given to economy in government.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 April 1986

Michael Kipps, Carol Noble and James Thomson

In early April this year there was much media coverage of a government preliminary report that was stated to have commented about the eating habits of a sample of 3000 children…

Abstract

In early April this year there was much media coverage of a government preliminary report that was stated to have commented about the eating habits of a sample of 3000 children aged 10–15 years old. The report was said to have contained results which indicated that many children were eating foods high in animal fat and sugar, while low in fibre. Diets were said to be deficient in vegetables and fruit, and in lean meat. Concern was expressed about the levels of vitamins and minerals in children's diets. We will have to await publication of the full report before commenting further, but it is appropriate to mention it now because it provides a useful context in which to view the results of a study of school meals in the ILEA carried out at the University of Surrey. Michael Kipps MSc, Carol Noble BSc and James Thomson PhD describe their study and summarise the results.

Details

Nutrition & Food Science, vol. 86 no. 4
Type: Research Article
ISSN: 0034-6659

Article
Publication date: 1 August 1966

Hugh MacDiarmid

SYDNEY GOODSIR SMITH had a long and fully documented essay, ‘Trahison des Clercs or the Anti‐Scottish Lobby in Scottish Letters’, in Studies in Scottish Literature, Vol. II, No…

Abstract

SYDNEY GOODSIR SMITH had a long and fully documented essay, ‘Trahison des Clercs or the Anti‐Scottish Lobby in Scottish Letters’, in Studies in Scottish Literature, Vol. II, No. 2, October 1964, in the course of which he wrote:

Details

Library Review, vol. 20 no. 8
Type: Research Article
ISSN: 0024-2535

Book part
Publication date: 17 December 2003

William P. Osterberg and James B. Thomson

The Omnibus Budget Reconciliation Act of 1993 included depositor preference legislation intended to reduce Federal Deposit Insurance Corporation (FDIC) resolution costs. However…

Abstract

The Omnibus Budget Reconciliation Act of 1993 included depositor preference legislation intended to reduce Federal Deposit Insurance Corporation (FDIC) resolution costs. However, depositor preference might induce an offsetting reaction by general creditors and may affect resolution type.

We examine the empirical impact of state-level depositor preference laws on resolution type and costs with call-report data and FDIC data for all operating FDIC-BIF insured commercial banks that were closed or required FDIC financial assistance from January 1986 through December 1992. Our major findings are that depositor preference has: (1) tended to increase resolution costs; and (2) induced the FDIC to choose assisted mergers over liquidations.

Details

Research in Finance
Type: Book
ISBN: 978-1-84950-251-1

Article
Publication date: 1 June 1983

Eleanor Carlson, Michael Kipps and James Thomson

We are writing with regard to an item of news in the Observer on the 11th September 1983 in which it was reported that the EEC is proposing to raise the fat content of all types…

Abstract

We are writing with regard to an item of news in the Observer on the 11th September 1983 in which it was reported that the EEC is proposing to raise the fat content of all types of milk, which would also affect yoghurt and other dairy products, in an effort to dispose of some of the butter mountain. It was also reported that there is a proposal to make cheap butter available to biscuit, cake and confectionery manufacturers in order to reduce the butter mountain.

Details

Nutrition & Food Science, vol. 83 no. 6
Type: Research Article
ISSN: 0034-6659

Article
Publication date: 1 January 1984

Carol Noble, Michael Kipps and James Thomson

In an article in Nutrition and Food Science in August 1982 a case was put forward for a closer co‐operation between those involved in nutrition education in schools and those…

Abstract

In an article in Nutrition and Food Science in August 1982 a case was put forward for a closer co‐operation between those involved in nutrition education in schools and those concerned with the provision of school meals in the hope that this would help children to choose wisely from the increasing numbers of cash cafeterias now appearing in schools. But before such a meal choice scheme can be developed for use in guiding children's selection of food, a sound knowledge of their present food habits, particularly foods commonly chosen at lunchtime, is needed. A study being carried out at the University of Surrey on schools meals has provided the opportunity to collect baseline data concerning children's choice and their consumption of food at lunchtime in a variety of situations. Information relating food consumption at lunchtime to food intake for the whole day is also being collected.

Details

Nutrition & Food Science, vol. 84 no. 1
Type: Research Article
ISSN: 0034-6659

Article
Publication date: 1 April 1982

Carol Noble, Michael Kipps and James Thomson

The food habits of generations of people in the UK were subtly influenced by the traditional school dinners. Today those adults who love or loathe gravy, custard, mashed potatoes…

Abstract

The food habits of generations of people in the UK were subtly influenced by the traditional school dinners. Today those adults who love or loathe gravy, custard, mashed potatoes, boiled greens, prunes and semolina pudding may be able to trace their attitudes to school meals eaten ten, twenty or thirty years ago. Nowadays, when school caterers make every effort to serve only those foods which children will eat and enjoy — and which in many cases are identical with the foods children eat everywhere else — is it possible that school meals can influence and improve the food habits of future generations?

Details

Nutrition & Food Science, vol. 82 no. 4
Type: Research Article
ISSN: 0034-6659

Article
Publication date: 1 January 1988

Michael Kipps, James Thomson and Alastair Thompson

The development of policies governing the provision of food to those who become the responsibility of the prison system, has been subject to controversy throughout the centuries…

Abstract

The development of policies governing the provision of food to those who become the responsibility of the prison system, has been subject to controversy throughout the centuries. Today the management of food services in Her Majesty's prisons has reached a high level of efficiency, both in terms of food quality and quantity, and good value for money for the tax payer.

Details

Nutrition & Food Science, vol. 88 no. 1
Type: Research Article
ISSN: 0034-6659

Article
Publication date: 1 February 1906

We have before us the recently‐issued Annual Report of the Local Government Board on the work done by the Local Authorities under the Sale of Food and Drugs Acts. While preserving…

Abstract

We have before us the recently‐issued Annual Report of the Local Government Board on the work done by the Local Authorities under the Sale of Food and Drugs Acts. While preserving the general form and arrangement of its predecessors, it shows that not only the Board itself, but the local authorities also, are coming to an increasing realisation of the importance of the subject. Six years ago we had occasion to point out some of the defects attaching to these reports, and to suggest various improvements that might be made in them. We felt, and expressed at the time our belief, that the Board was much handicapped by the form of quarterly reports imposed on the Public Analyst by the Food and Drugs Acts, and by the non‐existence of any machinery by which it could get together and collate the vast amount of information which those reports ought to, but do not, yield. Until the law is altered the present system must continue, but it is striking evidence of the lack of serious study spent on the matter that for want of effective coordination and control more than one‐half of what may be considered the real and permanent value of the Public Analyst's work goes into the waste‐paper basket. The work done by most Public Analysts as individuals is limited to some few hundreds of samples of any one article of food, but the combined expeperience of them all would in most cases — assuming it could be accurately ascertained—go far towards settling in a single year many of the thorny questions relative to standards and limits which are fought out at such great length and still greater cost to the community in the courts of law.

Details

British Food Journal, vol. 8 no. 2
Type: Research Article
ISSN: 0007-070X

1 – 10 of over 2000