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These details and drawings of patents granted in the United States are taken, by permission of the Department of Commerce, from the ‘Official Gazette of the United States Patent Office’. Printed copies of the full specifications can be obtained, price 10 cents each, from the Commissioner of Patents, Washington, D.C., U.S.A. They are usually available for inspection at the British Patent Office, Southampton Buildings, Chancery Lane, London, W.C.2.

The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance.

By engaging with organisations through field research, this paper analyses the aspects of the European Community's Eco‐Management and Audit Scheme (EMAS), an environmental management system (EMS), that act as catalysts for change through the development of intangible assets that improve environmental performance. Evidence is collected from semi‐structured interviews with environmental managers and management accountants from ten Spanish EMAS registered sites.

The embedding mechanisms of EMAS are considered. From the analysis, six valuable intangible assets for improving environmental performance were identified: awareness of employees; environmental knowledge, skills and expertise of employees; the commitment of managers; cross‐functional coordination; the integration of environmental issues in strategic planning process; and, the use of management accounting practices. These intangible assets were used to define three levels of environmental embeddedness: primary, visible, and advanced.

This paper provides insights into the interface between environmental management systems and management accounting and the implications of this for organisational change and environmental performance.

This paper contributes to fieldwork research within the environmental accounting literature by engaging with organisations in addressing the question of how EMAS improves environmental performance. Furthermore, it demonstrates that involvement primarily of internal, but also external, participants enhances further development of EMAS.

More than five years have passed since A Nation at Risk was published in 1983 by then‐Secretary of Education Terrance Bell's National Commission on Excellence in Education. Those years have seen the publication of an enormous body of both primary material, composed of research reports, essays, and federal and state reform proposals and reports; and secondary material, composed of summaries and reviews of the original reform reports and reports about effective programs that are based on reform recommendations. This annotated bibliography seeks to identify, briefly describe, and organize in a useful manner those publications dealing with K‐12 education reform and improvement. The overall purposes of this article are to bring organization to that list, and also to trace relationships and influences from the federal initiatives to the states and professional associations, and from there to the school districts and individual schools.

Environmental law has developed rapidly in the twentieth century, but Britain lacks an environmental code. Cost of compliance is likely to rise rapidly as the number of statuary offences increases. Environmental legislation gives regulators the power to rectify damage caused by polluters. As a result companies need to develop effective responses. Environmental auditing (EA) is a sub‐set of corporate responsibility reporting of which there are a number of theoretical perspectives. However, ISO 14000 has recently emerged, which will determine organizations’ approaches to environmental reporting. EA imposes costs on organizations and many have found difficulty in implementing such systems. Some organizations see environmentalism as an opportunity to pursue a managerial agenda. If this is the case then EA may degenerate into a marketing tool.

CASPE Research and Brighton Health Authority have been working together to test a series of approaches to quality assurance in healthcare. In this paper, they give an account of the results of the quality assurance techniques used; discuss the key requirements for successful quality assurance in the NHS environment; and consider the need for systematic evaluation of quality assurance programmes.

This paper aims to examine the impact of social networking in the workplace and to assess its use as an effective business tool.

The paper examines positive and negative perceptions of social networking in the workplace and provides a critical review of literature in the area. The drivers of, and barriers to, change are explored, and whether the reasons for some organisations prohibiting or restricting social networking in the workplace are well‐founded or corporate suicide. The link between social networking and organisational culture is examined, looking at whether social networking tools are capable of revitalising and reshaping the culture and brand of an organisation, which in turn can lead to better ways of working and increased levels of employee productivity and satisfaction.

The findings indicate that the business advantages and benefits of social networking in the workplace are still very much underappreciated and undervalued. Although some organisations across the world have started to implement some of the facets of social networking technology and reap the business benefits, fear, resistance and risk are the opinions that still dominate many organisations.

The value of social networking technology in the workplace is yet to be determined. This paper addresses gaps in the current literature and demonstrates that the business benefits of social networking far outweigh the negative perceptions that are still predominant in the pre‐millennial generations. The paper highlights that social networking technology can facilitate improved workplace productivity by enhancing the communication and collaboration of employees which aids knowledge transfer and consequently makes organisations more agile. Moreover, social networking can provide enhanced levels of employee satisfaction by reducing the social isolation of teleworkers and making them feel part of organisational culture during long absences from the physical office.

This paper provides a review of the progress made in both academic literature and corporate practice over the last forty years. Although there has been an increase in the number of companies producing social and environmental reports, the quality of the disclosures has not increased. Further, there is little evidence of progress in the integration of social and environmental impacts into management decisions. The paper provides suggestions on research needs to increase the integration of social and environmental impacts into management decisions and improve both the internal reporting and external disclosures and accountability of corporations.

In September 1985, eight sets of children's books from Australia began an odyssey that will take them into all fifty states and Canada by the end of 1988. The books— and the resource, reference and display materials that accompany them—were chosen specifically for their value in introducing non‐Australians to Australia and her children's literature. They also provide an ideal starting point for library collection development.

The purpose of this research paper is to report the results of a study that explains the relationship between institutional pressure and environmental management accounting (EMA) adoption. Specifically, it looks at the pressure of government and other parties in society concerning EMA adoption among manufacturing companies in Malaysia.

Drawing from the new institutional sociology theory, the paper seeks to identify the extent to which institutional pressure influences EMA adoption level. A total of 74 accountants from manufacturing companies in Malaysia participated in the survey. Institutional pressure (coercive isomorphism, normative pressure and mimetic processes) was tested against the level of EMA adoption via multiple regression analysis. Next, semi‐structured interviews were employed with four survey participants to gain further insights into the survey results.

The findings of this study reveal some influence of institutional pressure on EMA adoption. Of these, normative pressure in terms of training and accounting body membership was found to be the most forceful.

Recognising the important role of accountants in managing environmental issues in organisations, this study highlights the influence of education and training as determinants of EMA adoption.

This paper offers a preliminary understanding from the new institutional sociology perspective concerning the type of pressure that influences manufacturing companies in Malaysia to adopt EMA.