Search results

The MIT libraries were called upon to recommend a metadata scheme for the resources contained in MIT’s OpenCourseWare (OCW) project. The resources in OCW needed descriptive, structural, and technical metadata. The SCORM standard, which uses IEEE Learning Object Metadata for its descriptive standard, was selected for its focus on educational objects. However, it was clear that the Libraries would need to recommend how the standard would be applied and adapted to accommodate needs that were not addressed in the standard’s specifications. The newly formed MIT Libraries Metadata Unit adapted established practices from AACR2 and MARC traditions when facing situations in which there were no precedents to follow.

The use of accounting to help apply the principles of scientific management to business affairs is associated with the adoption of standard costing and budgetary control. This first British industry‐based study of the implementation of these calculative techniques makes use of the case study research tool to interrogate archival data relating to leading iron and steel companies. We demonstrate the adoption of standard costing and budgetary control early on (during the inter‐war period) by a single economic unit, United Steel Companies Ltd, where innovation is attributed to the engineering and scientific background and US experiences of key personnel. Elsewhere, significant management accounting change occurred only with the collapse in iron and steel corporate profitability that began to become apparent in the late 1950s. The process of accounting change is addressed and the significance for our study of the notions of evolution and historical discontinuity is examined. The paper is contextualised through an assessment of initiatives from industry‐based regulatory bodies and consideration of the economic circumstances and business conditions within which management accounting practices were the subject of radical revision.

The purpose of this paper is to examine financial management in the Pre‐Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488‐1514).

The paper employs a combination of literature‐based analysis, archival research and the use of biographies in order to examine aspects of financial management within the Pre‐Reformation church in Aberdeen, Scotland.

There is evidence that accounting for assets and income was mobilised in order to achieve social aims. Recording mechanisms give visibility to the church's remuneration and governance strategy. Together, these examples show that there was no evidence of a sacred/secular divide in this context.

Archives may be incomplete but can give insight into financial management in historical context and aspects of the sacred/secular divide.

This paper aids understanding of visibility and governance possibilities afforded by accounting that has been mobilised in an historic setting in order to achieve social aims.