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In his bestselling The Worldly Philosophers, Robert Heilbroner puts the focus on the visions and analyses of the great economic thinkers from Adam Smith to Joseph A. Schumpeter. Worldly philosophy is considered as a child of capitalism and worldly philosophers as system-builders addressing the long-run development of the economy and the society. This implies viewing the economy as historically and institutionally situated demanding a more interdisciplinary perspective and embedding economics in the social sciences. The article compares the work of Heilbroner and Adolph Lowe who was Heilbroner’s main mentor. The focus is on their reflections on Smith and Schumpeter. Heilbroner considered Smith as the first worldly philosopher of whose Wealth of Nations a German translation was published already in 1776 in Stuttgart, Lowe’s native city. Lowe’s early work on business cycles was strongly inspired by Marx and Schumpeter’s emphasis on the role of capital accumulation and technical progress as well as Schumpeter’s distinction between statics and dynamics. Lowe was forced to emigrate from Nazi Germany in spring 1933, only half a year after Schumpeter’s move to Harvard where Heilbroner studied in the late 1930s when Schumpeter enjoyed making provocative statements on the Great Depression which was still not yet overcome.

In their Foreword, Augullo and Guidi identify the objectives behind the design features of their long-term project. One objective is to study “the history of economics from the viewpoint of the economists’ relationships with the institutional and professional environment.” A second objective is that of comparative methodology, the “systematic and meditated comparison among national cases…so that the interpretive framework of each might be enriched by cross-fertilization.” A third objective is that “economics was rooted in institutional contexts and had itself over time become an institution—a doctrinal corpus of knowledge which permeates and frames the mind of the student body, scholars, professionals and public opinion at large” and to do so “not merely from the canonical standpoint of doctrinal or paradigmatic evolution” (AG, p. xi).

This chapter discusses the employment of migrant women to work as ‘nannies’ in private homes in the United Kingdom.¹ The term nanny has been used in the United Kingdom to denote a ‘qualified childcare professional’ (Cox, 2006; Gregson & Lowe, 1994). In this chapter, however, I argue that in 2010 it also referred to a form of deprofessionalised unqualified childcare provided in private homes across the United Kingdom. Migrant women have long been over-represented in care and domestic work in a range of advanced and emerging states (Anderson, 2007; Lutz, 2008) and this form of deprofessionalised nanny employment was no exception. This alternative use of the term nanny in the United Kingdom therefore referred with increasing frequency to migrant women who could be tasked with caring for children while also shopping, cooking, cleaning, driving, providing homework assistance etc. The chapter argues further that deprofessionalised nanny employment, occurring as it did in private domestic spaces and in the context of very low levels of state control, was likely to be characterised by high levels of informality (Cyrus, 2008). This meant that an important element of the childcare and associated domestic work sector in the United Kingdom was performed illegally. Deprofessionalisation and informality in the employment of (often migrant) nannies in the United Kingdom is troubling not only because of its association with illegal employment but also because it represented a marked failure to realise the demands for the upgrading of the status of care- and housework that have been key themes of feminist debate since the 1970s (Lutz, 2008).

Although existing research on cohesion provides a robust understanding of the emergent phenomenon in small groups and teams, our comprehension of cohesion at the multisystem (MTS) level is quite limited. The simultaneous within- and between-team functioning inherent in MTSs produces more intricate dynamics than those observed at the team level. This added layer of complexity requires that many familiar team constructs, including cohesion, be systematically re-conceptualized and empirically examined through the lens of MTS theory (DeChurch & Zaccaro, 2010; Hackman, 2003). The present research addresses this gap by extending the conceptualization of team cohesion to the interteam level, and empirically investigating how cohesion functions across levels in a collective network of teams. Results from preliminary research suggest that intrateam and interteam cohesion share a curvilinear relationship with one another, while simultaneously interacting to affect overall system-level outcomes. This research not only illuminates the complexities associated with emergent phenomena in MTSs, but also serves as a starting point for continued, systematic research of the multilevel cohesive bonds that characterize MTS functioning.

This paper compares and contrasts practice-based perceptions of the research–practice gap in the United States (US) with those in Australia.

The current study extends the work of Tucker and Lowe (2014) by comparing and contrasting their Australian-based findings with evidence from a questionnaire survey and follow-up interviews with senior representatives of 18 US state and national professional accounting associations.

The extent to which academic research informs practice is perceived to be limited, despite the potential for academic research findings to make a significant contribution to management accounting practice. We find similarities as well as differences in the major obstacles to closer engagement in the US and Australia. This comparison, however, leads us to offer a more fundamental explanation of the divide between academic research and practice framed in terms of the relative benefits and costs of academics engaging with practice.

Rather than following conventional approaches to ‘bridging the gap’ by identifying barriers to the adoption of research, we suggest that only after academics have adequate incentives to speak to practice can barriers to a more effective diffusion of their research findings be surmounted.

This study makes three novel contributions to the “relevance literature” in management accounting. First, it adopts a distinct theoretical vantage point to organize, analyze, and interpret empirical evidence. Second, it captures practice-based views about the nature and extent of the divide between research and practice. Third, it provides a foundational assessment of the generalizability of the gap by examining perceptions of it across two different geographic contexts.

This chapter looks at what it means to set out to do anthropological research with tangata whenua (New Zealanders of Māori descent; literally, ‘people of the land’), from the particular perspective of a Pākehā (New Zealander of non-Māori descent – usually European) musical anthropologist with an interest in sound-made worlds. In late 2017, Lowe was awarded funding for a conjoint PhD scholarship in anthropology at James Cook University, Australia, and Aarhus University, Denmark. However, following advice from several colleagues in Aotearoa New Zealand, Lowe decided to assess the viability of the project with his prospective Māori and non-Māori collaborators prior to officially starting his PhD candidature. Throughout this process of pre-ethics (Barrett, 2016), Lowe met with both Māori and non-Māori to discuss the proposed PhD project; a ‘listening in’ to his own socio-historical positioning as a Pākehā anthropologist within contemporary Aotearoa New Zealand. This approach to anthropological research is in response to George (2017), who argues for a new politically and ethnically aware mode of anthropology that aims to (re)establish relationships of true meaning between anthropology and Māori in Aotearoa New Zealand.

In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation. We examine whether the increased documentation requirements of AS3 affect legal professionals' perceptions of audit quality and auditor responsibility in the event of an audit failure. Our experiment consists of a 3 × 2 between-participants design with law students serving as proxies for legal professionals. The results of our experiment indicate that when an audit procedure, namely the investigation of inconsistent evidence, is not required to be documented, legal professionals perceive the performance of the work itself but not its documentation to significantly increase audit quality and reduce the auditor's responsibility for an audit failure. When documentation of the procedure is required, as per AS3, legal professionals perceive enhanced audit quality and reduced auditor responsibility only if the performance of the work is documented.

This chapter outlines a method for developing simulation code from case-based data using narrative sequence analysis. This analytical method allows researchers to systematically specify the ‘real-world’ behaviours and causal mechanisms that describe the research problem and translate this mechanism into simulation code. An illustrative example of the process used for code development from case-based data is detailed using a well-documented case of photovoltaic innovation. Narrative sequence analysis is used to analyse case data. Micro-sequences are identified and simplified. Each micro-sequence is presented first in pseudo-code and then in simulation code. This chapter demonstrates the coding process using Netlogo code. Narrative sequence analysis provides a rigorous and systematic approach to identifying the underlying mechanisms to be described when building simulation models. This analytical technique also provides necessary and sufficient information to write simulation code. This chapter addresses a current gap in the methodology literature by including case data within agent-based model building processes. It benefits B2B marketing researchers by outlining guiding processes and principles in the use of case-based data to build simulation models.