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This study aims to explain how the Interstate Commerce Commission (ICC) used its power over rail rates as part of an effort to promote the growth of economically underdeveloped regions of the USA. This was accomplished by subsidizing shipments of food and fuel staples to major domestic and world markets and by offsetting the burden of high protective tariffs through low transportation rates on imported goods, from its inception in 1887 until the disruption of ocean transport with the outbreak of First World War in 1914.

Through examination of contemporary ICC studies and cases, this study shows how the ICC condoned rate practices that promoted the socioeconomic welfare of sparsely populated regions primarily in the Southern and Western USA.

The study illustrates that the ICC facilitated exports by authorizing rates that subsidized the transport of overseas food and fuel staples from the interior while at the same time allowing preferential rail–sea contracts on imports that partially offset the burden of protective tariffs on these regions. The focus on regional social welfare within the ICC largely ended by 1914, with the end of protective tariffs and the start of First World War.

This new interpretation explains how international trade patterns in the USA were influenced in significant ways by the ICC to achieve regional social welfare objectives and to promote greater national economic integration.

This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in the United States and, second, a bibliographical data base and index of twenty‐six years of articles on this region of the world. It accomplishes the first objective by presenting a tabular profile of research in international accounting as it pertains to countries in the Asian/Pacific Rim region as shown in articles published in the International Journal of Accounting (formerly, the International Journal of Accounting, Education and Research) and related publications which appeared from 1965 to 1990. The articles are classified according to country, research methodology, subject, and five‐year time periods. The paper accomplishes the second objective by providing an annotated bibliography of 125 articles on Asian/Pacific Rim countries and indices by country and methodology, and subject.

Cognitive behavioural therapy (CBT) is being used increasingly with people with learning disabilities. The evidence base to support these developments comes from uncontrolled trials of CBT in a variety of psychological disorders and eight to nine controlled trials of CBT for anger (plus a single controlled study in depression). This paper reviews the evidence for the effectiveness of group‐based anger management and the acquisition of anger coping skills, and the effectiveness of individual anger treatment, with some discussion of the status of CBT for other indications and the difficulties of conducting outcome research in this area.

The purpose of this paper is to offer a critique of the sociological model of professionalisation known as the “professional project” put forward by Magali Larson, which has become the prevailing paradigm for accounting historians.

The paper challenges the use of the concepts of monopoly, social closure, collective social mobility and the quest for status as applied to the history of accountancy. The arguments are made on both empirical and theoretical grounds.

The use of the concept of monopoly is not justified in the case of accounting societies or firms. The only monopoly the accountants required was the exclusive right to the titles, for example, CA in Britain and CPA in the USA. They were right to argue that the credentials were merely to distinguish themselves in the market place from untrained accountants. The validity of the concept of social closure via artificial barriers to entry is questioned and new evidence is provided that the elite accountants have always recruited heavily from classes lower in the social hierarchy than themselves. The concept of the collective social mobility project is found wanting on a priori and empirical grounds; accountants behaved no differently to other business classes and have probably not enhanced their social status since the formation of their societies.

The paper offers, in the case of accountancy, one of the few critiques of the accepted model of professionalisation. It demonstrates the weak explanatory power of the sociological paradigms used by accounting historians.

Reviews the history of the early development of the accountancy profession in the UK and the USA and describes the organization of professional accountancy bodies in both countries, concentrating particularly on events in the post‐formation period. Identifies the persistent struggle of UK and US accountants with the conflicting phenomena of economic self‐interest and public duty. Shows how professional accountancy in the UK and the USA evolved from internalized disputes to externalized defences of the professional mission. This evolution caused the actions of UK and US accountants to be scrutinized increasingly in public. Researched evidence of recent institutional reaction to such scrutiny is consistent with earlier behaviour associated with formation events. The economic self‐interest of accounting professionals appears continuously to have motivated their actions to protect the public interest.

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography.

An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography.

The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive.

The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time.

The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

The purpose of this paper is to explore the implications of socially inclusive Building Information Modelling (BIM) library components. BIM requires and integrates many sets of predefined blocks or collection of attributes. Any one of the individual blocks can be replicated and/or stored in a block library for later reuse. However, few if any current block libraries contain or have access to the blocks that enable social inclusion.

An action-based research methodology was used to design, develop and deploy three enabling blocks as part of a plan to develop a larger library of tools for BIM practitioners. The Enabling Block Library is an open access library of Australian code-compliant mobility elements published online. This paper discusses the design and development of the library components in detail, explaining how each of the three blocks was selected in our pilot evaluation and how each was identified; fact-checked; planned (designed); deployed (action); and then evaluated.

The process and evaluation highlights that appropriate code-compliant design tools can support greater social inclusion aspects of a built environment project. These are tools that are relevant to the full spectrum of industry users of BIM, including designers, engineers and certifiers.

Because this paper documents the project while in an early launch phase, with a small number of launch blocks, the research results were limited in their ability to thoroughly measure industry or educational impact. However, the results showed how a socially inclusive BIM block library can be developed and why this is important, with literature supporting the potential of its dissemination to the design and construction industry.

The paper applied action-based research methodology in the development, deployment and evaluation of exploratory BIM use to create more socially inclusive environments. It is of value because it facilitates designers creating the optimum of performance-based accessible environments, rather than the minimum “deemed to satisfy” Building Codes.

The paper aims to highlight the fact that Louis Dembitz Brandeis, well known for his time as a US Supreme Court Justice, was also very influential in promoting the virtues of scientific management in its early period of development while America was experiencing progressivism. In addition to his well known brilliance as a legal scholar, he was also a proponent of the importance of the role of efficient business practices in benefiting the worker and society in general. This paper aims to discuss the relationship between Brandeis and the scientific management movement that evolved over a period of decades that ultimately led to their mutual success.

Through a discussion of the key relationship developed between Brandeis and scientific management the paper shows how each was able to thrive during progressive times.

Over the span of his career Brandeis was adept at blending his appreciation and understanding of efficient business practices based on scientific management concepts with his view of a legal society. His legal and judicial temperament were best illustrated by his well known Brandeis brief which methodically combined economic facts and statistics of work performance with sound and convincing legal recommendations.

This is a historical account that provides a better understanding of the key role that Brandeis played in highlighting the field of scientific management while at the same time applying its concepts in a unique way to issues in the law and society.

The randomised control trial is regarded as the gold standard among the methods used in treatment outcome studies, whatever the treatment. This method imposes the highest level of control over other factors that may influence outcome so that the true effects of the treatment can be tested. In this paper the key features of an RCT are examined, along with potential challenges that emerge when applied to evaluations of psychotherapeutic interventions with people who have learning disabilities.