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The purpose of this paper is to theorize the social role of management systems and their political connections using ANTi-History. In so doing, it engages with academic conversations around the writing of business history. The paper focuses on subjective experience in the context of colonial privateers and the vice-admiralty court in the Napoleonic Wars era.

ANTi-History is proposed as a theoretical lens to examine the entrepreneurial work of privateers. ANTi-History destabilizes the idea of history as a dominant account of the past and is interested in controversies as to how history is produced. This paper also brings-in Bourdieu’s notion of officialization because historical knowledge is situated in official practices that conceal translations and political strategies that enable actor-networks to act as one.

The controls of the vice-admiralty court not only perpetuated the inherited British class system, but also created versions of reality that came to be accepted as recorded history. This shows that the rules and regulations of the court were not neutral accounting activities. The systems constituted the identity of actors and produced privateer history as a modernist knowledge of the past and officialized by western, white, male, elites.

The “historic turn” in management and organization studies has not been fully realized more than a decade after its introduction. This paper engages with the historic turn by providing a specific exemplar of history as applied to officialized accounts of colonial privateers. Using ANTi-History as a methodological approach also makes a contribution by promoting it beyond a prolonged descriptive phase.

Culture has important influence on accounting and disclosure practices. This paper furthers this cultural research and accounting classification schemes in general. To examine the relationship between culture and accounting models, hypothesized cultural pairings of countries within Asia are constructed and tested by rank‐wise comparisons of observed accounting and reporting practices with all possible pairs. The analysis provides confirmation of relationships for two of the six hypothesized pairs using three approaches. There appears to be a high correspondence in the accounting practices within certain pairs of Asian countries sharing common cultural origins. Further, through exploratory Q‐factor analysis and cluster analysis, groupings of countries within Asia are identified, on the basis of observed accounting practices. This again provides evidence that the cultural diversity of Asia may contribute to differences in accounting and reporting practices. A limited interpretation of the resultant groupings is provided.

A three‐year study, partly funded by the Quality, Design and Education Division of the Department of Trade and Industry, has been carried out on the general subject of quality improvement. As part of this work a literature survey of the English language papers was conducted on such issues as the effects of international competition, the nature of quality management, organisations and change, leadership, how companies set about quality improvement and supplier development. In order to examine topics pertinent to the research subject, the search covered not only the general literature on quality management but also the literature on corporate strategy, marketing, organisational psychology and operations management. The main findings from the literature search are presented and guidance is provided on some authoritative reading on quality improvement.

OD conceptualisation has been criticised as being both underdeveloped and too unduly narrow in its focus. Several ways that OD′s conceptualisation might be enhanced are suggested: on the one hand by differentiating its models and theories in terms of their conceptual level or scope, and on the other hand in terms of an enlarged set of fundamental organisational tasks, different levels of change agent intentionality, and the time frame involved in change. These suggested ways of reconceptualising the theoretic possibilities for OD would move it away from its mostly fix‐it, how‐to, internal problem‐solving image.

The conflict between Iran and Iraq is not new; it dates from long before September 1980. In fact, the origins of the current war can be traced to the battle of Qadisiyah in Southern Iraq in 637 A.D., a battle in which the Arab armies of General Sa'd ibn Abi Waqqas decisively defeated the Persian army. In victory, the Arab armies extended Islam east of the Zagros Mountains to Iran. In defeat, the Persian Empire began a steady decline that lasted until the sixteenth century. However, since the beginning of that century, Persia has occupied Iraq three times: 1508–1514, 1529–1543, and 1623–1638. Boundary disputes, specifically over the Shatt al‐Arab Waterway, and old enmities caused the wars. In 1735, belligerent Iranian naval forces entered the Shatt al‐Arab but subsequently withdrew. Twenty years later, Iranians occupied the city of Sulimaniah and threatened to occupy the neighboring countries of Bahrain and Kuwait. In 1847, Iran dominated the eastern bank of the Shatt al‐Arab and occupied Mohamarah in Iraq.

Sociologists of crime and deviance have devoted considerable time and effort, in recent years, to the study of deviants' accounts of their activities. There are good reasons why students of deviance in particular should be interested in what can be learned from their subjects' explanations of their social practices. Actors are normally called to account for or to explain their activities precisely when these actions are seen by significant others to be in some sense “unreasonable”. Moreover, accounts are central to the processes of law. The purpose of legal judgements is to attribute or withold responsibility. In order to assess an individual's guilt, where criminal activities are concerned, lawyers, judges, and juries pose such questions as: “Did the defendant perform an illegal act?”; “if so, can he or she explain his or her actions in reasonable terms?”; “Was the act in question pre‐meditated?” (that is, “motivated”); and, perhaps most important of all “What is the relationship between the accused's account of his or her involvement in an act, and their real involvement?”

After examining recent developments in library architecture in major European and US institutions, the author examines the creation of a “cybrary” on a new university central campus in San Diego, California, USA. He argues that smaller universities that are under tight budget and resource constraints need to prioritize their services, so that they can best determine where technology will have the optimum effect. To decide their priorities, planners need to examine what kind of facility they have and what kind of clientele they wish to serve. National University in San Diego has only recently developed a centralized campus structure; for 30 years it has had a unique program of catering to students at remote locations. The planners decided that the technology needed to enhance their off‐site delivery system, while also providing adequate on‐campus resources. The National University experience demonstrates that the cybrary model is not restricted to large academic or national libraries with large budgets and staffing resources. Establishing priorities enables planners of small library systems to stay on the cutting edge of technological integration.

The purpose of this article is to introduce the themed section of History of Education Review on “The History of Knowledge and the History of Education”, comprising four empirical articles that together seek to bring the history of education into fuller dialogue with the approaches and methods of the nascent field of the history of knowledge.

This introductory article provides a broad overview of the history of knowledge for the benefit of historians of education, introduces the four themed section articles that follow, and draws out some of their overarching themes and concepts.

The history of knowledge concept of “arenas of knowledge” emerges as generative across the themed section. Authors also engage with problems of the legitimacy of knowledges, and with pedagogy as practice. In addition, focusing on colonial and postcolonial contexts raises reflexive questions about history of knowledge approaches that have so far largely been developed in European and North American scholarship.

The history of education has not previously been strongly represented among the fields that have gone into the formation of the history of knowledge as a synthetic, interdisciplinary approach to historical studies. Nor have historians of education much engaged with its distinguishing concepts and methodologies. The themed section also extends the history of knowledge itself through its strong focus on colonial and postcolonial histories.

The purpose of this paper is to expand on some of the points made in Ken Merchant's paper (this issue) in connection with the research‐practice gap.

Aiming to be provocative for the purpose of evoking further discussion, this commentary adopts the perspective that some deeply rooted misconceptions about the nature and production of scientific knowledge underpin the research‐practice gap.

There are three key findings. First, contrary to popular belief, practical knowledge does not simply derive from basic (“scientific”) knowledge “trickling down” to practice; instead, basic knowledge needs to be transformed into a theory or phronesis of management accounting in a manner that reflects the context and purpose of organizations. Practical knowledge therefore becomes a distinct and rigorous mode of knowing in its own right, no less important than basic knowledge. Second, the adoption of field research or the case study method may be the only way to overcome all of the dimensions associated with the “data problem” existing in management accounting. Finally, a strong argument can be made to suggest that the research‐practice gap and its epistemological underpinnings not only impede the discipline's ability to carve out its own unique intellectual identity (Malmi and Granlund), but they also explain the discipline's inability to produce a cumulative body of knowledge.

The paper suggests that a key step, among others, in addressing the researcher‐practitioner gap is the need to overcome philosophical misconceptions about the nature and production of scientific knowledge. This perspective has not received significant coverage in accounting.

Methodological pluralism in consumer research is usually confined to post‐positivist interpretive approaches. Argues, however, that a positivistic stance, radical behaviourism, can enrich epistemological debate among researchers with the recognition of radical behaviourism′s ultimate reliance on interpretation as well as science. Although radical behaviourist explanation was initially founded on Machian positivism, its account of complex social behaviours such as purchase and consumption is necessarily interpretive, inviting comparison with the hermeneutical approaches currently emerging in consumer research. Radical behaviourist interpretation attributes meaning to behaviour by identifying its environmental determinants, especially the learning history of the individual in relation to the consequences similar prior behaviour has effected. The nature of such interpretation is demonstrated for purchase and consumption responses by means of a critique of radical behaviourism as applied to complex human activity. In the process, develops and applies a framework for radical behaviourist interpretation of purchase and consumption to four operant equifinality classes of consumer behaviour: accomplishment, pleasure, accumulation and maintenance. Some epistemological implications of this framework, the behavioural perspective model (BPM) of purchase and consumption, are discussed in the context of the relativity and incommensurability of research paradigms. Finally, evaluates the interpretive approach, particularly in terms of its relevance to the nature and understanding of managerial marketing.