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We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin with a brief discussion of the data that archival researchers have used to measure CSR. Next, we conduct our review in four parts: (1) determinants of CSR; (2) the relation between CSR and financial performance; (3) consequences of CSR; and (4) the roles of CSR disclosure and assurance. We summarize the accounting literature in these areas and comment on how accounting researchers can use their skill sets with regard to specific issues. Within each area, we present some suggestions for future CSR research in accounting.

This paper presents Stanford Research Institute's approach to corporate planning and illustrates how it can be applied to international business. Planning is only now beginning to emerge from the status of being an art and to develop into some kind of science. We at the Institute have been in the corporate planning research business for some seven or eight years now, and the approach we take is constantly being modified and improved on. Our format is flexible. It is in reality a philosophy, a basis of logic, that underlies the physical tasks in the planning process, and these tasks vary with the individual company. A rigorous basis of logic is not a mechanical stifler of creativity; rather it is a means of capitalizing on it.

A classification scheme by its notation does not do more than locate the subject; therefore, after the books are classified according to the scheme adopted, a secondary arrangement must be provided for the shelves, whereby books in a given class may be arranged in some order to accelerate finding and to differentiate one book from another. There are several methods in vogue of so arranging books in a given class, but one's choice will be, to some extent, determined by the System of issue in use. The usual methods are by:—

THERE was a rather remarkable statement made at the Royal Institute of British Architects by Mr. Berwick Sayers last month. He affirmed that so far as the recorded issues of the reference libraries in the municipal libraries of London were concerned, only 8,880 books were consulted daily. This, as the statistical account of twenty‐nine public libraries, shows an average of a fraction over 302 books daily. To some this may seem not an inadequate issue, if all the books recorded are books which the student and the searcher for information have used. The point of the meeting at which the remark was made was that the reference libraries of London should do more in co‐operation with industry, and it was argued by the representatives of ASLIB who took part in the conference that our London reference libraries should be strengthened in the science and technology departments, even at the expense of the lending libraries. The experience of the public librarian seemed to be that few people lived in London near their work; and that they had command of the special libraries in London in a way that provincial industrialists had not, and therefore they did not make any use that mattered of London reference libraries. The Chambers of Commerce in the various boroughs of London consist of small traders as a rule whose main purpose is “to keep down the rates,” and who have very little connection with industry on the scale in the minds of the ASLIB representatives. In short, the chief function of the London public libraries is mainly that of home reading. Ultimately the solution of the reference problem may be the establishment of one or two great regional reference libraries supported by the co‐operation of the boroughs. Co‐operation, however, is in its initial stages yet, and it will probably be some time before such an ideal, if it be an ideal, is achieved.

I've tried, in thinking about this talk, to live up to that provocative title. ‘To proceed pulpitically’, as Lord Chesterfield would say, I would like to start with a text from Lord Melbourne, that wise old counsellor of Queen Victoria, and it runs like this, ‘I wish I was as cocksure of anything as Tom Macauley is of everything.’ To put that in a slightly different way, ‘In an uncertain world it is more important to understand than to know’. You may just be intrigued that the new science curriculum has come to a view which I hope will soon be published, that in teaching science to children from the age of five to sixteen, perhaps no more than 40 per cent of the weighting should be on what they actually learn in terms of knowledge and skills. Equally important — perhaps more so — is that they should acquire scientific method, the ability to observe, to infer, to induce and to deduce, to test their conclusions in real life and to communicate these conclusions. So I believe that in an uncertain world this phrase, that it is better to understand than to know, deserves to have a wider currency.

This paper offers a reanalysis or “re‐view” of a celebrated tale of corporate transformation – the turnaround of Sears, Roebuck and Company – which was discussed in the Harvard Business Review. Noting that “contextual” and “processual” attempts to revise the tale of Sears and its transformation would tend to exchange one monological rendering for another, albeit more critical account, the paper “re‐views” the case in an attempt to make space for perspectives and narratives normally edited out of narratives of change management.

Building upon a critical review of the literature concerned with organizational storytelling the paper “re‐views” the Harvard rendering of the Sears case as an epic tale. The paper then supplements this epic rendering of the Sears case with another two accounts of the case, which recast and review the tale first as a tragedy and then as a comedy.

The paper reveals the polysemic nature of organization and change and suggests the need for approaches to the narration of change that can give voice to perspectives denied by both celebratory and critical accounts of change management.

The paper offers an innovative “re‐view” of a celebrated account of change management and invites the reader to make room for voices and perspectives normally lost within narratives of change.

“GIVE a dog a bad name and hang him,” is an aphorism which has been accepted for many years. But, like many other household words, it is not always true. Even if it were, the dog to be operated upon would probably prefer a gala day at his Tyburn Tree to being executed in an obscure back yard.

“Men make their own history,

but they do not make it just as they please;

they do not make it under circumstances chosen by themselves

but under circumstances directly encountered,

given and transmitted from the past.”

–Karl Marx

“Men make their own history,

but they do not make it just as they please;

they do not make it under circumstances chosen by themselves

but under circumstances directly encountered,

given and transmitted from the past.”

Over one dozen books have been written about historically black colleges and universities over the last 15 years. However, not one of the volumes published addresses this cohort of institutions from a global dimension. Each of the books ignores the reality that there are institutions of higher education populated by persons of African descent scattered around the globe. Equally, the emergent literature is silent on issues of racial stratification; consequently, treating black colleges as homogenous monoliths. This quiesance ignores the important tension of racial oppression/white supremacy, social stratification, and the persistent hegemony of power in societies with black populations. In this commencing chapter, there are two primary explorations: (1) the particularities of race and identity in black colleges in the United States, and (2) the nexus between race and culture in black colleges outside of the United States. In order to properly contextualize this diorama, it is imperative to examine the meaning of diaspora, the realities of racial stratification, and the ways in which hegemony can be unsettled and usurped.

“All things are in a constant state of change”, said Heraclitus of Ephesus. The waters if a river are for ever changing yet the river endures. Every particle of matter is in continual movement. All death is birth in a new form, all birth the death of the previous form. The seasons come and go. The myth of our own John Barleycorn, buried in the ground, yet resurrected in the Spring, has close parallels with the fertility rites of Greece and the Near East such as those of Hyacinthas, Hylas, Adonis and Dionysus, of Osiris the Egyptian deity, and Mondamin the Red Indian maize‐god. Indeed, the ritual and myth of Attis, born of a virgin, killed and resurrected on the third day, undoubtedly had a strong influence on Christianity.