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There were 398 bond referenda by Texas school districts from 1990-95. On average, these received a 58% voter approval rating and almost 75% of the referenda passed. A public choice model suggests many factors related to the voter percentage, including the amount of the bond issue per voter, percent of non-white population, and the amount of state and federal aid in the districts. Districts with Big Six auditors received higher voter percentages ceteris paribus, suggesting increased voter confidence in districts reviewed by brand name auditors. Districts with higher standardized test scores (TAAS) had more favorable votes, which can be interpreted that voters are willing to fund more infrastructure when output performance levels are adequate. A public choice model focusing on capital outlays was successful in explaining spending levels. A Big Six audit was associated with higher capital outlays, although TAAS was insignificant.

This chapter examines the definitions of bullying used by students and adults in elementary schools and the effects that these definitions had within the broader school culture.

I combine interviews with 53 students and 10 adults and over 430 hours of participant observation with fifth grade students at two rural elementary schools.

Definitions of bullying held by those in these schools typically differed from those used by researchers. Even when individuals held definitions that were in line with those used by researchers, however, a focus on identifying bullies rather than on behaviors that fit definitions of bullying contributed to a school culture in which negative interactions were normalized and student reports of these behaviors were discouraged.

This study is limited to two elementary schools in the rural Midwest and cannot be seen as representative of all schools. Support for my findings from other research combined with similar definitions and school cultures in both schools, however, suggest that these definitions and practices are part of a broader cultural context of bullying in the United States.

These findings suggest that schools might be better served by focusing less on labels like “bully” and more on particular behaviors that are to be taken seriously by students, teachers, staff members, and principals.

Although other researchers have studied definitions of bullying, none have combined these definitions with observational data on the broader school contexts in which those definitions are created and used.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

JUST a year ago the Bullock Report was published with a ffurry of trumpets. We expressed our opinion on it then and we have no reason to change it now.

THE thoughts of all librarians, chief librarians in particular, are now turned upon the annual conference of the Library Association at Manchester. We understand that all the projects of the conference, which we have commented upon in earlier issues, are proceeding satisfactorily. By this time most of our readers who intend to go will have obtained their accommodation in the city. But we advise those who have not done so to delay no longer.

Outlines the concept of strategic philanthropy, assesses its development and evolution, gives examples of the stakeholder focus, discusses marketing issues and addresses elements to consider in implementation. Organizations have long realized the benefits of benevolent philanthropy in supporting community, employees and the interests of investors. It has only been in recent years that organizations have formalized and integrated the philanthropic decisions with corporate citizenship and other key strategic organizational performance‐related decisions. Organizations in the twenty‐first century are increasingly concerned about managing societal issues in marketing to benefit key stakeholder interests. A new definition of strategic philanthropy is developed and contrasted with other initiatives that link marketing and society. Finally, suggestions for future research are provided.