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The purpose of this paper is to give a brief introduction to Second Life, and to provide an outline of how one academic librarian has got involved with using it and reviews the issues that have arisen from a library perspective.

The paper offers a reflection on whether library activities in Second Life are different from library services in the real world and suggests that Second Life is just another “face” of the library.

Second Life is still in the very early stages of development. There are various barriers and challenges to overcome before it can be used widely within universities. However, this paper shows it does provide an opportunity to experiment and explore what information resources are required in this environment and how librarianship and librarians need to evolve to cater for users in a three dimensional world.

This paper is based on personal experience and offers as many questions as answers.

The purpose of this paper is to demonstrate that Web 2.0 provides an exciting set of tools for librarians to help their students become more information‐literate.

Recently, information overload and Web 2.0 have led librarians to adopt practices labelled as Library 2.0. Information literacy can be the key to affecting the learning attitudes and characteristics adopted by the users, caricatured as the “Web generation”. Web 2.0 tools provide new, interactive ways to engage them. The literature is reviewed to provide examples of librarians using Web 2.0 tools to improve the information literacy of their users.

Librarians are embracing Web 2.0 as it becomes more mainstream and experimenting with the tools to supplement their information literacy interventions. Many of these are being well received but their quantity and measures of their impact on learning have yet to be assessed.

The link between information literacy and Web 2.0 is novel, encourages constructive learning and enables respected educational methods (e.g. reflection) to be used in different ways.

The not-for-profit (NFP) context displays unique characteristics that include stakeholder diversity, multiple stakeholder agendas, and the pervasiveness of philanthropic values and related organisational mission. This study investigated accountants’ perceptions of NFPs’ characteristics that enable and inhibit their communication along with the strategies they adopt to overcome their communication challenges.

This qualitative interview-based study is informed by Giddens’ structuration theory. Thirty NFP accountants, from three Australian states, were interviewed. Thematic analysis was used to identify the relationships between NFP organisational characteristics and accountants’ communication strategies, and their interactions with organisational structures.

The study reveals important relationships between many stakeholders with limited financial acumen, organisational resource constraints, the currency of NFP information technologies, the dominance of operational mission over financial imperatives, and the supply of organisational accountants. Accountants’ structural adaptations emerge in their adopting multiple forms of communications reframing.

The NFP environment exhibits a mix of characteristics, some of which pose challenges for accountants’ communication while others facilitate their communication.

Increasingly, governments are relying on NFPs for the provision of services once provided by the state. Enhancing NFP accountants’ communication has the potential to improve outcomes for NFPs.

The study broadens prior research on accountants’ communication beyond formal written reporting to recognise and articulate their informal communication strategies.

The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go about building and maintaining their networks. It also illustrates the use of strong structuration theory, which specifically considers the networks that surround agents. The theoretical discussion highlights the significance of communication as agency in the context of accounting practice through a strong structuration perspective.

A qualitative approach to the inquiry was adopted. Interviews were conducted with 30 Australian accountants from 22 not-for-profit organisations. A thematic approach was used to analyse the transcripts. Structuration theory, supplemented by strong structuration, informed the study.

The interviewees attested to the importance of communication and developing networks within their organisations. They actively sought to expand and enhance their networks. The accountants played a pivotal role in networks and they pursued both horizontal and vertical relations. The accountants’ knowledge of organisational positions and perceptions of their own roles were used strategically in attempts to alter the internal structures of networked others.

The interviewed accountants worked in not-for-profit organisations and this may influence the findings. Future research might consider accountants working in for-profit organisations. The study provides insights into strategies to develop intra-organisational networks.

The study contributes to the meagre literature regarding accountants’ networks within organisations. It provides insights that may assist accountants in enhancing their own networks. Although structuration theory is well-established in accounting research, the enrichments offered by strong structuration are illustrated in this study.

The purpose of this paper is to suggest how decision-makers may work towards a broader perspective on value than that expressed in financial economics-based accounting terms to enhance value in healthcare.

The authors review published academic research and reports on practice across a range of disciplines.

The authors find that while value is a multidimensional concept, which is open to perceptions that differ across stakeholders in healthcare, financial economics-based accounting is essentially mono-disciplinary and dominates decisions. Enhancing value in health is a wicked problem, and a trans-disciplinary approach has the potential to enable decision-makers to enhance value.

The suggest that a trans-disciplinary approach, which dissolves disciplinary boundaries, is capable of enabling decision-makers to work towards understanding and enhancing value by fostering awareness of stakeholders' perceptions of value. A critical caveat is that a trans-disciplinary approach does not guarantee ready-made or immediate solutions; it does, however, offer the means to struggle towards a destination which may be continually shifting.

This study highlights the importance of a broader understanding of the concept of value than that implied by financial economics-based accounting and recognises the perceptions of stakeholders. It explores the inter-relationship among “the view from nowhere”, wicked problems and trans-disciplinarity and recommends a trans-disciplinary approach with a view to enhancing value in that broader sense. In this way, it contributes to the accounting literature, which has previously paid little attention to some of these aspects.

This study aims to describe the development and approach of a theory-informed social marketing intervention that aimed to promote respite for carers of people with dementia. Despite a high need for respite, carers of people with dementia are often low users of available respite services. The reasons for this are complex, including knowledge, attitudinal, behavioural and systemic barriers. In the context of an aging population, effective strategies to support respite use by carers of people with dementia are needed.

Via formative research, the authors gained an in-depth understanding of a hard-to-reach and vulnerable group (carers of people with dementia). The resulting intervention informed, persuaded and supported carers to rethink the use of respite addressing specific barriers to service use. The intervention was evaluated using a naturalistic effects model.

Carers of people with dementia who were exposed to community-level campaign activities and also self-selected to take part in tailored coaching showed improvements to their respite knowledge, attitudes and self-efficacy. Intention to use respite and levels of personal gain from caring also increased. In contrast, carers only exposed to informational activities experienced negative changes to their respite beliefs and their sense of role captivity.

Social marketing can be used to support carer respite knowledge, attitudes and service-use behaviours in carers of people with dementia. The case study highlights an untapped role for social marketers to work in partnership with health professionals to support improvements in aged care services.

To the best of the authors’ knowledge, this is the first known social marketing intervention promoting the use of respite to carers of people with dementia. Findings demonstrate that tailored support services are most effective in helping carers navigate and use respite services.

Informed by the critical perspective of dialogic accounting theory, the purpose of this paper is to explore the use of evaluation as a means of enhancing accountability to beneficiaries within nonprofit organisations (NPOs). As a stakeholder group frequently marginalised by traditional accounting practices, the participation of beneficiaries within a NPO’s accountability structure is presented as a means of increasing social justice.

The research design used case studies involving two NPOs, examining documents and conducting interviews across three stakeholder groups, within each organisation.

Findings reveal that when viewed on beneficiaries’ terms, accountability to beneficiaries, through participative evaluation, needs to consider the particular timeframe of beneficiary engagement within each organisation. This temporal element positions downwards accountability to beneficiaries within NPOs as multi-modal.

The research poses a limit to statistical generalisability outside of the specific research context. However, the research prioritises theoretical generalisation to social forms and meanings, and as such provides insights for literature.

In acknowledging that beneficiaries have accountability needs dependent upon their timeframe of participation, NPOs can better target their downwards accountability structures. This research also has practical implications in its attempt to action two of the United Nation’s Sustainable Development Goals.

This paper makes a contribution to the limited research into nonprofit accountability towards beneficiaries. Dialogic accounting theory is enacted to explore how accountability can be practised on beneficiaries’ terms.

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the 21 years since its inception.

A descriptive meta-analysis of 293 articles published in 30 issues was conducted and comparable South African and international studies to structure the research were drawn upon. Contributors, research fields, research methods, citations and jurisdictions were examined and emerging trends assessed.

Meditari Accountancy Research Journal has a strong relationship with the South African accounting community. All dimensions of this article indicate that Meditari Accountancy Research has evolved over the 21 years since its inception and has made progress towards an international research journal.

Given that this study relates to one accounting research journal only, there is no specific benchmark against to which to assess its progress. However, the literature offers a basis for comparison.

The challenge is to maintain the traditional South African links while meeting the needs of a changing international accounting research environment.

The current study provides a comprehensive basis for an evaluation of the journal and its future potential by reviewing the full history of Meditari Accountancy Research Journal, which presents insights into the articles published within it, including the range and predominance of contributing authors, research methods, research fields, nature of research, citation rates and jurisdictions.

Relying upon personal interviews with 70 companies, this article offers some conclusions on the nature and scope of international marketing research activities. Specifically, the analysis provides a general characterization of such activities and gives specific examples of how companies approach international marketing research. Various indicators of market potential used by companies are also discussed. A categorization of research themes is offered based upon level of company internationalization. Use of various sources of information is discussed. Finally, specific approaches to foreign market opportunity analysis are highlighted and illustrated with company experiences.