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Describes work being done to extend the MARC format to cater for the bibliographic description of printed music, and the format drawn up by the Music Bibliography Group and submitted to the British Library. The potential for the bibliographic control of music, in the use of such a format, to build a data base covering most music frequently encountered.

The monograph argues that American racism has two colours (white and black), not one; and that each racism dresses itself not in one clothing, but in four: (1) “Minimal” negative, when one race considers another race inferior to itself in degree, but not in nature; (2) “Maximal” negative, when one race regards another as inherently inferior; (3) “Minimal” positive, when one race elevates another race to a superior status in degree, but not in nature; and (4) “Maximal” positive, when one race believes that the other race is genetically superior. The monograph maintains that the needs of capitalism created black slavery; that black slavery produced white racism as a justification for black slavery; and that black racism is a backlash of white racism. The monograph concludes that the abolition of black slavery and the civil rights movement destroyed the social and political ground for white and black racism, while the modern development of capitalism is demolishing their economic and intellectual ground.

Accounts manipulation has been the subject of research, discussion and even controversy in several countries including the USA, Canada, the U.K., Australia, Finland and France. The objective of this paper is to provide a comprehensive review of the literature and propose a conceptual framework for accounts manipulation. This framework is based on the possibility of wealth transfer between the different stake‐holders, and in practice, the target of the manipulation appears generally to be the earnings per share and the debt/equity ratio. The paper also describes the different actors involved and their potential gains and losses. We review the literature on the various techniques of accounts manipulation: earnings management, income smoothing, big bath accounting, creative accounting, and window‐dressing. The various definitions of all these, the main motivations behind their application and the research methodologies used are all examined. This study reveals that all the above techniques have common elements, but there are also important differences between them.

The immediate financial and operational impacts of the COVID-19 pandemic on higher education have resulted in short-term responses focused on reducing costs. This has included decreasing the size of the permanent workforce, pausing senior executive pay and replacing face-to-face with online teaching. The impact of these changes on employees who provide education, research and student support has been significant. To enable higher education to respond effectively to future complexity requires a more strategic approach designed to build employees commitment. The extent of change requires a move away from the current control-oriented, individualist and hierarchical administrative management approach that characterises higher education, towards a more collaborative leadership approach. Based on a case study of Australian higher education, the chapter unpacks how, in combination, the elements of an ecological view of leadership, actioned through multiple double-loop feedback based on the six tenets of a distributed leadership approach, can underpin a collaborative leadership approach designed to build employee commitment.

Development theory in college describes and explains how students develop. This chapter explores ways to balance and consolidate differentiation and integration in this theory. First, it traces the origins, history and current development of the theory, which evolves from an integrative understanding to a differentiated one. Subsequently, it identifies the tensions between integration and differentiation in this evolution. This chapter consider two directions towards the theoretical consolidation of differentiation and integration: (1) returning to how integrative understandings were achieved and exploring research directions that further advance integrative understandings; (2) recognizing the parallel evolution of North American student development theory in theorising about learning from a critical realism perspective, and, by overlaying this theory upon such a perspective, reconstructing it towards consolidation. This chapter concludes by discussing two implications for further higher education research that draws on student development theory.

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.

This chapter presents the major components in framing a developmental model of wise organizing in the field of higher education that proceeds along an increasingly more just and responsible path. Our argument considers individual student development theories that lead one to greater competence for wise and socially responsible interactions and engagement in society, and aligns these individual processes with the organizational scholarship emphasizing how organizations enhance their capacities for wise and socially responsible conduct. After reviewing these arguments, we frame a set of research topics required for empirically identifying how universities can cultivate wisdom.

Times were tough for the heads of Australian independent schools in the 1950s and 1960s. In New South Wales alone, Knox Grammar School lost two, Barker College and P. L. C. Croydon one each in the 1950s and Newington College had lost two and Meriden School one in the 1960s. And in 1965, Allen McLucas was forced to resign from The Scots College Sydney. Behind these problems of governance and leadership in independent schools lay deeper social and moral changes in the broader community and changing educational philosophies.

The study aims to explore the use of alternative measures of “understandability” on accounting texts. This includes the meaning identification test (MIT) and the sentence verification technique (SVT), which have not previously been used by accounting researchers, as well as variants on the traditional Cloze tests such as the C-Test.

This study focuses on the understandability of accounting texts and evaluates how reliable the Cloze test is as a measure of comprehension. An experiment was designed and conducted to measure users' performance with a variety of comprehension measures (MIT, SVT, Cloze, C-Test).

The study concludes that the outcomes from the MIT and SVT comprehension tests are not significantly associated with those from the Cloze tests. This implies that while the Cloze test is a good measure of the predictability of accounting narratives, and of textual redundancy, it does not necessarily measure the understandability of the text.

These measures of understandability, which have not previously been used in accounting, would enable researchers to test the communicational effectiveness of using different accounting narratives such as annual reports or prospectuses. Such a measure could be used to improve the understandability of accounting narratives. The strengths and weaknesses of the various tests are assessed. It is suggested that there is a need for further experimentation especially with the MIT test.

Scholars in the field of higher education take many approaches to apply theory in empirical research. However, this wide array of theoretical applications has prompted confusion among scholars who seek to integrate and understand how theory is situated in higher education research. This chapter explores the conceptualization, application, and visibility of theory in higher education research by presenting discourse from field leaders and discussing methodological definitions of theory, theoretical frameworks, and conceptual frameworks. Additionally, we conducted a summative content analysis of 239 empirical articles from the Review of Higher Education over a 10-year period, with the goal of understanding how theories were framed and applied in a subset of research. We conclude by reiterating the importance of theory in the study of higher education and providing strategies for effective theory application.