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In this paper, the work of the 2003 UK Task Force on Human Capital Management is reviewed. This initiative emerged from a broader Department of Trade and Industry interest in the better usage of human labour and potential, and focuses on the current practice and future possibilities for human capital management in the UK. We emphasise an “accounting influence” present throughout the work of the Task Force, and a predilection for dealing with human capital measurement and reporting within the planned expansion of the Operating and Financial Review. However, we argue that the report has been narrow in its appreciation of interest in the cognate field of intangibles and intellectual capital. It fails to recognise the accountancy discipline’s difficulties in reporting in these areas, as well as being possibly premature in delegating responsibility for human capital reporting to the Operating and Financial Review.

This paper examines the current framework in the UK for the prevention and detection of corporate fraud, in the light of recent figures which demonstrate that losses from reported fraud far exceed losses from other kinds of theft. The responsibilities of external auditors and corporate management for preventing and detecting fraud are explored, as is law enforcement in regard to fraud. The paper concludes that the overall framework is weak and that given the escalation of fraud levels, the Government ought to conduct a full review of the roles of auditor and management and the state of law enforcement in this area.

The purpose of this paper is to report and discuss the principal findings of a recent study of thinking and practice about workforce health and wellbeing among UK accounting and finance and human resource management professionals.

The data informing the paper were collected using postal questionnaires to two samples of 1,000 UK accounting and finance and human resource directors. The research design incorporated the facility for a full second mailing to respondents.

The responses received from the sample of human resource directors were generally more supportive of viewing workforce health and wellbeing as a valuable organisational asset. Accounting and finance professionals employed in private sector organisations were the least enthusiastic about such issues.

While the design of the questionnaire afforded the opportunity for commentary on answers by respondents, semi‐structured interviews will allow a more detailed exploration of the issues.

The UK accountancy profession has yet to fully appreciate the significance of the intellectual capital phenomenon. In seeking to engage health and wellbeing issues, it may be desirable to consider collaboration with the human resource management profession.

Health and wellbeing have seldom been recognised as key constituents of human capital. Consequently, this is the first such study to be carried out.

The purpose of this paper is to identify employee wellness as a further component of intellectual capital and to illustrate how it might be possible to account for it in ways that depart from accounting's traditional focus on costs and valuations.

The paper is discursive in approach, considering a range of ideas relevant to visualising employee wellness as intellectual capital and how to account for it as such.

Employee wellness a component of primary intellectual capital, being something that employees bring to their organisations together with their experience, expertise, know‐how, leadership skills, creativity, etc. It is also a component of secondary intellectual capital envisaged as initiatives designed to promote greater levels of health and fitness among employees. While it is not possible to place financial valuations on employee wellness, individual or collectively, it is possible to develop metrics that will communicate useful information to a variety of stakeholders. In addition, employee wellness is a suitable topic for the development of self accounts by organisational participants.

The paper is an early contribution to a new field of enquiry and seeks to encourage further studies both empirical and conceptual.

This study aims to review how the mental ill-health of academic staff is regarded in higher education institutions (HEIs) and explore the decision to disclose (or not) a mental health condition whilst working in this sector.

The choice to disclose is explored by using duoethnography undertaken by two female academics working in this context who both experience mental ill-health. Both authors recorded their experiences, which were then shared with each other and analysed using thematic analysis.

The themes that emerged from the authors’ reflections comprise: a discussion of the connection between work-life identities and the impact of mental ill-health in the workplace; a consideration of the elements that influence our decision to disclose (or not) mental health diagnoses within HEI; and an examination of the additional burden of identity work for those who experience mental ill-health.

The study contributes to this evidence base by exploring the choice to disclose a mental health diagnosis in HEIs. It investigates this highly personal decision and suggests that this choice depends on the context in which we are located and how we experience our different identities in the workplace. Furthermore, it highlights the importance for HEIs to develop positive employment practices to support academic staff with mental ill-health to disclose a mental health condition and to achieve a good workplace environment whilst emphasising the need for more empirical work to explore the decision to disclose (or not) in this sector.

Federal immigration policy embodies national ideas about membership. Nevertheless, attitudes toward immigration within a nation are not invariable. Regional policies vary dramatically in their support or antagonism toward immigrants. In addition, immigration policy profoundly affects other areas of governmental authority. This chapter explores the relationship between state-level immigration policy and family reunification for Hispanic/Latino children in the United States. The quantitative analysis utilizes data from the National Council of State Legislatures (NCSL) (2008–2014) as well as data gathered from the Child Welfare Outcomes Report published by the Department of Health and Human Services. The results show that while Hispanic/Latino children are not overrepresented in the child welfare systems of the states with the most antagonistic legislation, they are returned to the custody of their parent(s) in smaller percentages compared to whites in the states with the most antagonistic bills compared with the states with the most supportive bills.

This article reports on the first health technology appraisal conducted jointly between the National Institute for Health and Clinical Excellence (NICE) and Social Care Institute for Excellence (SCIE). The appraisal systematically reviewed evidence for the clinical effectiveness of parent‐training/education programmes in the management of children with conduct disorders. This appraisal is highly topical in the light of cross‐cutting policy agendas concerned with increasing parenting capacity. It is also methodologically innovative in its approach to synthesising the meta‐analysis of trial evidence on outcomes of programmes with qualitative evidence on process and implementation. The appraisal found parent‐training/education programmes to be effective in the management of children with conduct disorders, and it identifies the generic characteristics of effective programmes. It is concluded that this approach offers an exemplar for the development of systematic reviewing of complex psychosocial interventions that are relevant to integrated children's services.

Libraries, museums and cultural centers have long served as cultural ambassadors and foreign policy instruments, bridging diplomatic relationships among nation-states and institutions. The purpose of this scoping review is to ascertain and understand the emerging areas of research on libraries, museums and cultural centers in foreign policy and cultural diplomacy within broader research paradigms of international relations, social sciences, education and library and information studies by systematically mapping key concepts and identifying the types of studies and knowledge gaps.

Using the Joanna Briggs Institute’s (JBI) Manual for Evidence Synthesis, relevant peer-reviewed journal articles, books and book chapters that were published over a wide time period in any language from various databases were systematically examined. Two reviewers worked independently to extract the data and reached a consensus regarding the inclusion criteria using the JBI’s data charting template.

In total, 6,436 citations were screened, and 57 documents were identified as eligible for inclusion. The following sequences were reviewed and explored: study characteristics, theoretical approaches and research themes. The research themes were grouped into broader ones that included goals, actors, strategies and instruments. Finally, the concentration and clusters of ideas and gaps that emerged in the identified studies were investigated, resulting in a discussion of the recommendations and directions for future research.

This first scoping review is a useful tool for investigating the changing and novel roles of libraries, museums and cultural centers in cultural diplomacy and foreign policy. Although substantial work exists on the topic, the potential remains for interdisciplinary research to challenge and extend the current knowledge about cultural diplomacy practices in libraries, museums and cultural centers.

User involvement in research is entering the mainstream of traditional mental health research. In practice, there are diverse ways in which the process of involvement is experienced by mental health service user researchers. This paper aims to explore two diverse experiences of involvement by the researcher.

Auto-ethnography is the research methodology used in this study; it combines a process of reflective writing and critical analysis which enables the author to explore experiences of being both a service user and academic researcher. Two accounts of the author’s involvement in mental health research are presented: one which builds on a consultation model and the other based on co-production principles.

Experiences of power-sharing and collaborative decision-making, alongside disempowerment, are discussed, leading to exploration of the theoretical and practical processes for promoting participation of users in research.

The research is limited because it is undertaken by one individual in a local setting, and is therefore is not generalisable; however, it provides useful insights into the diverse processes of involvement that many service users experience.

Recommendations are presented to support the involvement of service users in research, with final remarks offered considering the possible future implementation of this still emerging tradition.

This paper reflects on the experiences of one service user academic involved in research and highlights diverse experiences of both empowering and disempowering involvement, providing recommendations for best practice.