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The recent PTRC meeting at Warwick on “Retailing and Local Planning” was notable for the practicality of its approach and its determination to avoid suffocation by excessive concentration on gravity models. Useful contributions were made by a number of people concerned with various aspects of the development of retailing facilities. The conference is discussed here by Patrick McAnally, (Research Department, John Lewis Partnership) who acted as Chairman of the Programme Committee for the meeting.

How have department stores fared over the last five years? Patrick McAnally suggests that there has been something of a renaissance, that a newer generation of store has developed alongside the old one. Some of the new ones include Fenwicks and John Lewis at Brent Cross, Debenhams in Stirling and Bentalls in Bracknell — stores which by any standards are as much part of the 1970s as the latest hypermarket.

Time was when the lot of the department store was not a happy one. Its glorious past contrasted unhappily with its demise, and until recently, it seemed that the department store had only one fate: to comply with the laws of gravity. However, the results of an URPI workshop, “Planning for Department Stores” seemed to note the beginning of a recovery. The response to this apparently unprecedented move — a workshop about department stores and their particular planning needs — was very well attended and the results were optimistic. The main points of the conference concerned the problems of attracting a department store into town centres, something of importance to local authorities who are facing pressure for these stores from public attitude surveys. Of course, the department stores themselves are equally concerned with finding suitable sites. A report on the findings and papers held at the workshop have been published by the Unit for Retail Planning Information (URPI UIO), Victoria House, 26 Queen Victoria Street, Reading RG1 1TG, Price £6.40 to members and £10.90 to non‐members.

This paper provides a review of research on financial derivatives, with an emphasis on and comprehensive coverage of research published in 15 top accounting journals from 1996 to 2017. We begin with some brief institutional details about derivatives and then summarize studies explaining when and why firms use derivatives. We then discuss the evolution of the accounting rules related to derivatives (and associated disclosure requirements) and studies that examine changes in these requirements over the years. Next, we review the literature that examines the consequences of firms’ derivative use to various capital market participants (i.e., managers, analysts, investors, boards of directors, etc.), with an emphasis on the role that the accounting and disclosure rules play in such consequences. Finally, we discuss the importance of industry affiliation on firms’ derivative use and the role that industry affiliation plays in derivatives research. Overall, our review suggests that, perhaps due to their inherent complexity and data limitations, derivatives are relatively understudied in accounting, and we highlight several areas where future research is needed.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 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.

The accelerated pace of change in the global economy and capital markets along with the complexity of transactions and financial reporting that involve applying fair value measurements (FVM) is a major third-party user concern. The 2008 financial crisis highlighted risks that investors are exposed to when making FVM-related capital allocations. Accounting estimates often involve subjective assumptions and measurement uncertainty, increasing potential management bias (Choudhary, 2011; Ramanna & Watts, 2012). FVMs are of critical importance to the reliability of the financial statements. Therefore, the purpose of this chapter is to inform educators of the possible need to evaluate their curriculum as to coverage of FVM topics. The support for this evaluation is based on our attempt to: (1) evaluate the extent of reported FVM-related deficiencies with reference to regulatory bodies’ findings of significant deficiencies in FVM; (2) examine the use of FVM specialists; (3) determine if colleges and universities are keeping pace with FVM demands; (4) list the Uniform CPA Examination Blueprint FVM testing areas; and (5) provide curricular FVM topic recommendations.

Differentiation is an important dimension of organizational structure, as it is the building block of organizational structure upon which organizations are based. The purpose of this paper is to investigate the nature of differentiation in central libraries of leading universities in Pakistan.

Multiple quantitative methods were used to carry out this research. Structured questionnaire, perusal of organizational documents and observation of library section were used to collect data for this study.

Majority of libraries have divided the entire library operations into five to eight departments, and acquisition, circulation and periodical sections are created in almost all the libraries included in the sample. Unity of command principle is applied at only the section level, but dual chain of command is prevalent for personnel working under the two hierarchical levels, i.e. section head and library head, as they have to report to both of them. In majority of libraries, average span of control ranges from five to ten personnel for the library head and from six to seven personnel for the section head.

No such study is conducted in Pakistan. This study has identified the levels of differentiation and will guide academic library executives in creating a balance in the levels of differentiation to accomplish the objectives of the organization.

This paper considers how archival accounting records may support truth-telling about past atrocities during Australia's frontier wars.

The study examines two colonial accounting records – military muster payrolls and the ledger statements of a local tax fund – used during the British's punitive expeditions against the Aboriginal peoples of Sydney in 1816.

The accounting records reveal new information about the full scale of the campaign, the degree to which the violence was formally endorsed and acts of Aboriginal resistance. However, much of the human toll of the campaign remains obscured by the highly structured, monetary lens of financial records authored and archived by the British colonial regime.

Australia's First Nations have called for greater truth-telling about the frontier wars to enable meaningful reconciliation and political recognition of Indigenous sovereignty. This study highlights the potential role of accounting records as a resource for contemporary truth-telling processes.

The study contributes to the literature about the dark history of accounting by explicating genre features in the content, form and context of archival accounting records, which can both render past atrocities more visible as well as perpetrate invisibilities, ambiguities and silences.