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Uses Harding′s 1986 book. The Science Question in Feminism, as a framework for examining the implications of some feminisms for accounting. First explores feminist empiricism which challenges the exclusion of women from prominent professions. Second, addresses feminist postmodernism, which explores the differences among women and contends that no over‐arching feminist theory can be found. Third, analyses the feminist standpoint. Advocates that the current masculine system be replaced by one that is infused with a feminist perspective. Discusses and critiques each of the three theories, and explores the implications for accounting.

Since the mid‐1980s the major players in US health care have argued that costs and benefits should underlie the allocation of health care resources. Looks at 30 cost benefit studies taken from the medical literature and examines five of them in depth, using the “depth hermeneutical” approach advocated by Thompson (1990). Concludes that cost benefit studies are about not only the co‐ordination of interests but also the obscuring and exclusion of other interests.

The purpose of this paper is to re‐examine accountability in a concrete historical context from the perspective of pragmatism and feminist theory.

An archival case study of Hull House.

Both pragmatism and feminist theory of Benhabib provide new insight into alternative conceptions of accountability, conceptions at odds with the prevailing and dominant emphasis on quantitative measures of performance. Further, this paper suggests that this limited view severely narrows the understanding of organizational “success.”

While this research serves to problematize notions of accountability further, it leaves the task of developing alternative practices to future researchers.

This paper contributes in two ways: first, there is a paucity of research linking pragmatism to the actual workings of concrete organizations. This paper begins to fill that gap. Second, this work draws the attention of accounting and other organizational researchers to the important role played by the settlement movement, and particularly Hull House, in the development of contemporary organizations.

Discussion of health care costs has expanded beyond the technical domains of accountancy and entered the realms of public discourse. Analyses this discourse through an examination of all the stories published in The New York Times between 1 April 1992 and 1 May 1993 which contained the phrase “health care costs”. Describes the current discourse and examines how antagonostic social interests strive to inscribe the concept of health care cost with conflicting meanings and ideological accents.

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.

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

This chapter introduces how the built environment and walking are connected. It looks at the interrelationships within the built environment, and how those are changing given planning and policy efforts to facilitate increased walking for both leisure activity and commuting. Using a broad review and case-based approach, the chapter examines this epistemological development of walking and the built environment over time, reviews the connections, policies and design strategies and emerging issues. The chapter shows many cases of cities which are creating a more walkable environment. It also reveals that emerging issues related to technology and autonomous vehicles, vision zero and car-free cities, and increased regional policy may play a continued role in shaping the built environment for walking. This dialogue provides both a core underpinning and a future vision for how the built environment can continue to influence and respond to pedestrians in shaping a more walkable world.

The case, briefly reported in the last issue of BFJ, an appeal to a Milk and Dairies Tribunal arising out of a local authority's refusal to grant a licence to a milk distributor because he failed to comply with a requirement that he should provide protective curtains to his milk floats, was a rare and in many ways, an interesting event. The Tribunal in this case was set up under reg. 16(2) (f), Milk (Special Designation) Regulations, 1963, constituted in accordance with Part I, clause 2 (2), Schedule 4 of the Regulations. Part II outlines procedure for such tribunals. The Tribunal is similar to that authorized by S.30, Food and Drugs Act, 1955, which deals with the registration of dairymen, dairy farms and farmers, and the Milk and Dairies (General) Regulations, 1959. Part II, Schedule 2 of the Act provided for reference to a tribunal of appeals against refusal or cancellation of registration by the Ministry, but of producers only. A local authority's power to refuse to register or cancellation contained in Part I, Schedule 2 provided for no such reference and related to instances where “public health is or is likely to be endangered by any act or default” of such a person, who was given the right of appeal against refusal to register, etc., to a magistrates' court. No such limitation exists in respect of the revoking, suspending, refusal to renew a licence under the Milk (Special Designation) Regulations, 1963; an appeal against same lies to the Minister, who must refer the matter to a tribunal, if the person so requests. This occurred in the case under discussion.

Most research on the work conditions and family responsibilities associated with work-family conflict and other measures of mental health uses the individual employee as the unit of analysis. We argue that work conditions are both individual psychosocial assessments and objective characteristics of the proximal work environment, necessitating multilevel analyses of both individual- and team-level work conditions on mental health.

This study uses multilevel data on 748 high-tech professionals in 120 teams to investigate relationships between team- and individual-level job conditions, work-family conflict, and four mental health outcomes (job satisfaction, emotional exhaustion, perceived stress, and psychological distress).

We find that work-to-family conflict is socially patterned across teams, as are job satisfaction and emotional exhaustion. Team-level job conditions predict team-level outcomes, while individuals’ perceptions of their job conditions are better predictors of individuals’ work-to-family conflict and mental health. Work-to-family conflict operates as a partial mediator between job demands and mental health outcomes.

Our findings suggest that organizational leaders concerned about presenteeism, sickness absences, and productivity would do well to focus on changing job conditions in ways that reduce job demands and work-to-family conflict in order to promote employees’ mental health.

We show that both work-to-family conflict and job conditions can be fruitfully framed as team characteristics, shared appraisals held in common by team members. This challenges the framing of work-to-family conflict as a “private trouble” and provides support for work-to-family conflict as a structural mismatch grounded in the social and temporal organization of work.

This paper explores the effects of the adaptation of the learning organisation (LO) concept to teaching in a university setting. The literature in accounting education calls for a change in traditional teaching methods in order to produce accounting graduates whose skills are more appropriate for the contemporary business and professional environment. To address this deficiency accounting educators have started to explore and use teaching innovations. In this study, the LO concept has been adapted to a teaching environment, in contrast to most research which has focused on LO in business settings. The paper, through the examination of empirical evidence arising from a natural experiment, was able to determine some of the impacts arising from the adaptation of the LO concept to teaching in a university setting. The results of the paper suggest that the adaptation of the LO concept not only resulted in improved student learning outcomes, but also influenced life‐long learning. Further research could widen the scope of the operationalisation of the LO concept and explore its use in other undergraduate and postgraduate units.