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Argues that there is no place for parochialism in distance learning institutions and that their survival in the face of fierce competition will depend on their ability to understand and manage change, make bold and intelligent choices regarding the best strategy to follow to become learning organizations and master the ever‐changing technological revolution in order to serve fully the needs of customers in an expanding marketplace. Lists the desired characteristics of an effective distance‐learning organization, provides a current profile of Distance Education and Training Council member institutions and offers practical suggestions for distance learning programme design.

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

The use of data in the twenty-first century to improve expert decision-making has radically transformed what it means to be an expert in multiple fields, including behavioural healthcare. This chapter summarises the impact on information technology on the field, including use of digital platforms to enable video therapy and online cognitive behavioural therapy programmes. The chapter is intended for practitioners seeking information on how to be a twenty-first century expert, where years of education and experience matter less compared to evidence of performance in the form of solid outcome data. Key to the use of outcome data is expertise in how to use questionnaires in therapy and how to interpret results, both at the individual client level as well as overall results across multiple clients. A twenty-first century expert measures are not simply to measure outcomes but to improve results over time. Failure to incorporate the use of data into routine practice ignores an evidence based practice with decades of evidence as to its effectiveness, potentially resulting in suboptimal care.

We assess the impact of NZ IAS 32 on the financial reporting of convertible financial instruments by retrospective application of the standard to a sample of New Zealand companies over the period 1988 ‐ 2003. NZ IAS 32 has a broader definition of liabilities than does the corresponding current standard (FRS‐31) and it does not permit convertibles to be reported under headings that are intermediate to debt and equity. The results of the study indicate that in comparison with the reported financial position and performance, the reporting of convertibles in accordance with NZ IAS 32 would result in higher amounts for liabilities and higher interest. Thus, analysts using financial statement information to assess risk of financial distress will need to revise the critical values of commonly used measures of risk and performance when companies report under NZ IAS

Alasdair MacIntyre’s path-breaking book After Virtue launched him into a place of prominence in social and moral philosophy. Two central, and still relevant, themes are identifiable in the corpus of MacIntyre’s work. First, advanced modernity is in a perilous state because of the philosophical creation of the emotivist self. Second, virtue must be reclaimed if the crisis in moral philosophy is to be addressed and an institutional world worthy of what we are as human beings is to be built. MacIntyre’s heroic effort in this regard is a new presentation of a Thomistic Aristotelianism but he was not naïve about the chances of his project’s success. Emotivism has made it extremely difficult for a virtue perspective to even gain a hearing. MacIntyre proposed a way forward different from abstract theorising. He felt that at this point we could, and had to, learn how to act from accounts of exemplary lives. This chapter presents the wisdom of legendary basketball coach John Wooden as a contribution to aid in the recovery of virtue. The central claim being made is that it is long overdue that John Wooden should take his rightful place in the virtue tradition in ethics. This work gives John Wooden’s conception of leadership that flows from his understanding of virtue the attention it deserves. The examination of John Wooden’s life undertaken bridges virtue theory and leadership. Several other key elements of MacIntyre’s thought set the structure of the inquiry. The chapter begins with a biographical sketch of Wooden’s life because of the stress that MacIntyre places on tradition and narrative unity. The basis of Wooden’s reflection on virtue, the tradition informing his practical reasoning, is a selected canon of Western civilisation, its great literature and the Bible. The Midwestern values of hard work, honesty, faith, and caring for one’s family are also significant. MacIntyre places great emphasis on the need to understand the story of a life and, in particular, the need to understand how development was aided or hindered in childhood and what kind of apprenticeship into a practice was available. The singular influence John Wooden’s father had on his life is documented. The role that John Wooden’s teachers, coaches and mentors played in initiating him into the practice of coaching is reviewed. The experiential base for Wooden’s derivation of his emotionally healthy definition of success and his well thought out conception of the virtues is thus put in place. MacIntyre summarises the teleological structure of human life and the role of virtue in human flourishing by contrasting man-as-he-happens-to-be with man-as-he-should-be-if-he-realised-his-essential-nature. John Wooden’s Pyramid of Success identifies the combination of personal qualities and values, virtues, that fulfil MacIntyre’s second term, that are intrinsic to reaching one’s potential as a person. The 15 qualities Wooden gives – industriousness, enthusiasm, friendship, loyalty, cooperation, self-control, alertness, initiative, intentness, condition, skill, team spirit, poise, confidence, competitive greatness – are defined and illustrated. The rationale for the qualities and for their placement into a coherent whole is discussed. Basic elements of John Wooden’s leadership genius are then brought out. Leaders need to get the culture right, build cohesive teams, and be guided by a moral topline.

Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.

This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.

This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.

To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.