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To the surface coating chemist a solvent is a necessary tool in the creation of coatings which are insensitive to water to encourage good application properties, gloss, substrate adhesion etc.

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.

Examines the debate (1891‐1923) concerning whether women should receive equal pay for equal work and whether they should have equal employment opportunities. Addresses the issues surrounding equal employment opportunities for women, whether women′s work performance was equal to that of men, the question of equal pay and, finally, the debate over equal pay vs equal job opportunity.

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

From a perspective of ‘critical performativity’, John Lewis is of special interest since it is celebrated as a successful organization and heralded as an alternative to more typical forms of capitalist enterprise.

Our analysis uses secondary empirical material (e.g. JLP documents in the public domain, histories of John Lewis and recent empirical research). Our assumption is that engagement and interrogation of existing empirical work can be at least as illuminating and challenging as undertaking new studies. In addition to generating fresh insights, stimulating reflection and fostering debate, our analysis is intended to contribute to an appreciation of how structures of ownership and governance are significant in enabling and constraining practices of organizing and managing.

The structures of ownership and governance at John Lewis, a major UK employee-owned retailer, have been commended by those who wish to recuperate capitalism and by those who seek to transform it.

JLP can be read as a ‘subversive intervention’ insofar as it denies absentee investors access to, and control of, its assets. Currently, however, even the critical performative potential of the Partnership model is impeded by its paternalist structures. Exclusion of Partners’ participation in the market for corporate control is reflected in, and compounded by, a weak form of ‘democratic’ governance, where managers are accountable to Partners but not controlled by them.

Our contention is that JLP’s ownership and governance structures offer a practical demonstration, albeit flawed, of how an alternative form of organization is sufficiently ‘efficient’ and durable to be able to ‘compete’ against joint-stock companies.

By examining the cooperative elements of the John Lewis structures of ownership and governance, we illuminate a number of issues faced in realizing the principles ascribed to employee-owned cooperatives – notably, with regard to ‘democratic member control’, ‘member economic participation’ and ‘autonomy and independence’.

This paper has the aim of revisiting the works of Beatrice and Sidney Webb in the field of industrial relations and assessing their intellectual contributions to the study of the labour market, unions and collective bargaining in Britain.

The paper discusses the Webbs' studies of trade union history and union organisation, policy and methods that were first published at the end of the nineteenth century.

In refuting critiques of unions in the market economy by English classical and neo‐classical economists, and drawing on the ideas of the German school of historical economics, the Webbs incorporated organised labour into mainstream economic and political thought. Their major theoretical propositions were to set out an “agency model” of trade unions and an advanced system of democracy, in politics and at work, which unions would play a major part in promoting. In justifying the collectivisation of the employment relationship, the Webbs provided the intellectual foundations of the pluralist‐institutional model of industrial relations, which was built upon by other scholars following the end of the World War II. Their prediction that collective bargaining would decline in importance, as democracy matured, and be replaced by legal regulation, has taken place for reasons unforeseen by themselves.

The value of this paper is its reassessment of the Webbs' contribution to theory in the field and to the British collectivist tradition of industrial relations.

The system of government-run poor relief in England, dating from the sixteenth century, was not replicated in Europe until the mid- to late 1800s. In order to understand why, poor relief must be placed within the socio-economic framework of capitalism, a system of surplus appropriation which originated in the novel class relations of English agriculture. The English way of dealing with poverty was distinctive and this distinctiveness was rooted in the unparalleled expansion of capitalism in that country in the early modern era. Assistance to the poor in England emerged alongside a qualitative social change, wherein an economy rooted in custom was transformed into one based on the competitive social relations of capitalism. The main conclusion of this article is that the welfare state was not a product of industrialization but of the class structure of agrarian capitalism.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

The post-truth moment comes at a time of deference for epistemic authority, which has serious implications for democracy. If democracy implies an epistemology, attempting to live a democratic way of life implies a theory about the nature of knowledge among other theoretical aspects (e.g. political and ethical). At the time of ‘fluid modernity’, the post-truth politics of renouncing truth damages the foundations of democracy, for how could we proceed with a democratic way of life without truth as a common denominator for deliberation? While a defining feature of the post-truth era is its intrinsic relativism, Gellner (2013) warns this could lead to ‘cognitive nihilism’. Thus, it is imperative to (i) find our way back to reasonableness (based on both reason and emotions) based on a Freirean dialogic middle ground, instead of renouncing truth (that is any notion of truth), and (ii) critically discuss possibilities for various approaches to truth-seeking. While it is important to question the foundation and reasonableness of truth, two crucial issues arise: which theory of knowledge and whose theory of knowledge should be accepted as the epistemological basis of truth? Moreover, this chapter will argue that a more plausible notion of truth is neither one that is based on intrinsic objectivity nor intrinsic relativism, but one that is based on the relationship between objectivity and subjectivity; that is a relational (nor relative) and dialectic understanding of truth which does not rule out the existence of facts but questions the political constructs of facts. The final section of the chapter focuses on the application of the understanding of truth as a relational dialogical epistemology. While arguing for a dialogical theory of truth, the chapter also problematizes the predominant view of evidence-based research and policy and offers an in-depth discussion of how our understanding of the relational dialogical notion of truth can be utilized in the analysis of cases involving pro-active discrimination and affirmative action.