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Can we do business with strangers? A major handicap to any promotion is ignorance of the market and its members. In order to understand Latin Americans, says Albert Hirschman, we must first understand how Latin Americans understand each other. We see the “facts” one way, but their perception of these same facts is often very different. This is my purpose in reporting on Peru's attitude and internal discussions on international trade. Why Peru? A U S. State Department official told me that they consider Peru as a sort of bell wether in South America. Abraham Lowenthal of the Inter‐American Dialog says Peru has an international significance greater than would be expected, considering the size of its economy, and E. V. K. Fitzgerald of Cambridge says the Peruvian experience is significant in judgimg prospects in South America.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

This paper reports on the implementation and evaluation of the JOBS programme in Ireland. This is a training intervention to promote re‐employment and improve mental health among unemployed people that was implemented on a pilot basis in the border region of the Republic and Northern Ireland. Programme participants were unemployed people recruited from local training and employment offices and health agencies. The evaluation indicated that the programme was implemented successfully and led to improved psychological and re‐employment outcomes for the intervention group, lasting up to 12 months post‐intervention. This paper reflects on the implementation issues that arose in adapting an international evidence‐based programme to the local setting and considers the implications of the evaluation findings for the roll out of the programme on a larger scale.

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and economic democracy, which centres around the establishment of a new sector of employee‐controlled enterprises, is presented. The proposal would retain the mix‐ed economy, but transform it into a much better “mixture”, with increased employee‐power in all sectors. While there is much of enduring value in our liberal western way of life, gross inequalities of wealth and power persist in our society.

The term “social entrepreneurship” is being adopted and used more extensively, but its meaning is not widely understood. In particular, the scope of social entrepreneurship in both business and the voluntary sector has not been mapped effectively. This paper seeks to do this. It begins by defining social entrepreneurs and social entrepreneurship. Then, using projects considered for a charter award under the Duke of York’s Community Initiative, it looks at what social entrepreneurs do and achieve for the community, at the wide scope of their world, and at the help that is available and needed. The paper includes two case studies of successful social entrepreneurs as a means of drawing out a number of important issues and lessons. It provides a new map for understanding the complexity and the many facets of the world of the social entrepreneur and the voluntary sector. It questions whether the UK government’s stated desire for an “explosive act” of volunteering can happen without more substantial support, and concludes that whilst the growth of this sector is urgent and vital, a number of hurdles remain to be overcome.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

THOSE who were present at the induction of the President of the Library Association on January 26th must have left that pleasant, but very limited, assembly with two thoughts ; that the speeches were adequate and deserved a much wider audience than the relatively small Council Chamber at Chaucer House can accommodate, and that our affairs are in good hands for 1949. Mr. McColvin made the speech of thanks to Mr. Nowell, as a man straightforward, sane, loyal, simple, broadminded and fundamentally sound. We echo these and could add other praises but, fortunately, Mr. Nowell has many years of active service ahead, and we hope for many opportunities yet to acknowledge it. Sir Ronald Adams showed that modesty and charm which we were assured from his record he possesses. Our readers have found these speeches in the L.A. Record for February, and our only purpose in alluding to them is to say our own word of thanks for past service and our good wishes to both outgoing and incoming Presidents. And again to repeat our view that the Association loses a great ceremonial opportunity by holding the inauguration in a small room in London in the winter, rather than at the great annual assembly of the Conference as was at one time the practice. It was the central occasion of the year.

The paper extends the organizational learning framework: Structural-Functional (SF)-single-loop or Conflictual-Radical (CR)-double-loop learning to the management accounting literature. The sociological approach of organizational learning is utilized to understand those contingent factors that can explain why management accounting innovations succeed or fail in organizations.

We view learning as enhancing an organization’s strategic competitive advantage by making it better able to adopt and diffuse innovation in respond to changes in its environment in order to manage improved performance. The success of management accounting innovations is contingent upon whether its learning process involves SF-single-loop or CR-double-loop learning to adopt and diffuse process innovation.

The paper suggests that the learning strategy that the organization chooses is the reason why some management accounting innovations are more successfully adopted than others and why some innovations are easily diffused in some organizations but not in others. We propose that the sociological approaches to learning provide an alternative framework with which to better understand the adoption and diffusion of process innovations in management accounting systems.

It has become evident that management accounting researchers need to pay particular attention to an organization’s approach to adoption and diffusion of innovation strategies, particularly when they are designing and implementing process innovation programs for an organization. According to Schulz (2001), there are two interrelated stages of the learning that can shape the outcome of the innovation process in an organization. The first stage is related to the acquisition/production (adoption) of knowledge that results in gathering information, codification, and exploration. This is followed by the second stage which is the distribution or dissemination (diffusion) processes. When these two stages – adoption and diffusion – are applied within an accounting context, they address issues that are commonly associated with the successes and/or failures of management accounting innovations.

Although innovation involves learning, the nature of the learning process does not completely describe the manner in which an innovation affects the organization. Accordingly, we suggest that the two interrelated organizational sociological dimensions of innovations processes, namely, (1) the adoption and diffusion theories of Rogers (1971 and 1995), to approach organizational learning, and (2) the SF (single loop) and CR (double loop) approaches to learning be used simultaneously to describe management accounting innovations.

When an innovation is implemented, it initially can be introduced as an incremental change, one that can be limited in both in its scope and its breadth of administrative changes. This means that situations which are most likely to benefit from its initiation can serve as the prototype for its adoption by the organization. If successful, this can be followed by systemic accounting innovations to instituting broader administrative changes within the existing accounting reporting and control systems.

The purpose of this paper is to better understand women’s working relationships and career support behaviors, by investigating expectations women have of other women regarding senior women’s roles in (and motivations for) helping junior women succeed, and junior women’s engagement in their own career advancement behaviors.

The authors surveyed self- and other-reports of senior women’s engagement in career assistance behaviors on behalf of junior women colleagues, and junior women’s engagement in their own career advancement behaviors. One sample of respondents indicated to what extent they believed senior women did engage in career assistance toward junior women, and to what extent they believed junior women did engage in career advancement. Another sample indicated to what extent they believed senior women should engage in career assistance, and to what extent they believed junior women should engage in their own career advancement.

Results suggest a disconnect between the expectations and perceptions junior and senior women have of each other. Junior women expect senior women to engage in career assistance behaviors to a greater degree than they believe senior women are engaging in such behaviors, and junior women think they are doing more to advance their careers than senior women are expecting them to do. The authors examine individual and organizational implications of these unmet expectations and perception mismatches.

Women-to-women working relationships are under-studied, and typically viewed in either/or terms – good or bad. The findings provide a more nuanced understanding of women’s perceptions and expectations and offer suggestions for how women can influence female career advancement.