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Being placed in out‐of‐area services can be one of the most significant forms of transition experienced by people with learning disabilities. The paper reviews the extent of such provision, identifies who is most at risk of being placed out of area, briefly explores the effects of such placement and concludes with a discussion of possible strategic solutions.

This article identifies the broad reasons why costs in children's care services might vary, illustrating them with examples from research literature relating to England. An intentionally broad use of ‘costs’ is employed. The literature has been neither systematically nor comprehensively reviewed but does include most of the recent work in the social care field. Articles have been selected to illustrate particular cost associations. This article finds that there is as yet insufficient research into the costs, cost variations or cost‐effectiveness of children's services. However, the findings provide guidance for decision‐makers as they try to understand how resources are currently deployed and why this might be.

The purpose of this paper is to highlight the perspectives of employers who participated in a 100-hour, for credit, unpaid, work placement programme in accountancy.

A case study method is used involving an interview-based, qualitative approach.

The study highlights the potential benefits and costs of the programme with strong themes applicable to the real-world accounting work environment and the interaction with people as essential elements of why students do a work placement; the importance of tasks in the student’s learning; the significance of relating theory to practice; the nature of the costs involved in providing the work placement; the mutual reciprocal benefits obtained by both students and employers involved in the work placement; and the importance of work placements in accounting education prior to graduation.

This study provides evidence about the nature and value of work placements in accounting from an employer’s perspective, and based on this research, other universities should be encouraged to implement an accountancy work placement programme.

Little research has been done on the employer perspectives of work placements in accountancy, and the exploratory case study of this intervention, based on sociocultural learning theory, provides an insight into their perceptions.

The objective of the pilot study reported on here was to identify some of the more elusive “costs and benefits” of work‐based learning (WBL) placements. This was addressed by exploring the views and experience of a small number of human resource development (HRD) professionals who currently offer supervised work‐based learning placements to full‐time post‐graduate HRD students.

The small qualitative study outlined was a pilot, focused initially on the perceptions of one set of stakeholders within the placement process, the HRD professionals. By means of questionnaires and interviews the participants were invited to reflect on their interpretation of the tangible and intangible costs and benefits to the organisation, the supervisor/mentor, the student and the university.

The findings imply that there are a number of non‐financial costs and benefits that may not be widely recognised but which may have significance when seeking/agreeing placement opportunities.

This is a small‐scale study, and may have limited transferability.

In due course the study will be extended to examine the perspectives of other stakeholders.

Evidence from the literature suggests that obtaining and sustaining good quality WBL placements can be difficult. A reflection on potential “non standard” costs and benefits may assist organisations to weigh up these more ephemeral but potentially important factors and aid decision‐making about the viability and desirability of offering WBL placements and at the same time develop awareness of non‐standard costs and benefits amongst those seeking to set up placements for their students.

The paper looks at the feasibility of university placements supporting small and medium-scale enterprises (SMEs) to operate in a sustainable manner. Due to size and resource constraints, many SMEs may regard sustainability more as a burden than a value-adding commercial strategy.

A two-year study was conducted on the sustainability-themed placements of 101 students of De Montfort University, United Kingdom, in SMEs. The placements were designed with the purpose of acting as a traditional work experience scheme while also equipping students with learning, skills and orientation with which to act as sustainability champions within companies. The study combined the use of students' reflections (via tools such as monthly logbooks) with interviews and questionnaire surveys of both employers and students, in order to evaluate the outcomes of the placements.

Students engaged with the sustainability aspect of their placements mainly by obtaining information on the sustainability performance of SMEs, with significant engagement also occurring in the areas of sustainability advocacy (e.g. proposing socio-environmental plans to companies) and initiatives/action.

Placements can potentially serve as a means of knowledge generation for universities while providing SMEs with cost-effective staff and innovation sustainability resources.

A circular approach to university placement programmes is proposed whereby the knowledge gained from previous placements about SMEs' sustainability performance is used to prepare later cohorts of placement students with a pragmatic understanding of challenges and opportunities related to the implementation of sustainability by SMEs.

In the desire to improve outcomes for children in care, the issue of those individuals placed by local authorities in residential establishments run by external agencies has become especially salient. In addition to questions of quality and value for money, there are concerns about children becoming detached from local services, especially as many of the placements selected are outside the local authorities' geographical boundaries. This study looks at 262 children so placed in eight English local authorities. It was found that although there were common presenting problems, such as a need for specialist therapy or to reduce difficult behaviour, the children's circumstances varied and four distinct groups of children with common needs were identified. The use of such placements also varied across the authorities and did not mirror their numbers of children in care. The factors associated with the use of externally purchased residential placements and differences between those placed internally and externally are explored. A framework for developing new approaches for difficult adolescents and suggestions about fruitful service development are offered.

The objective of this paper is to investigate the role of information asymmetry in the equity selling mechanisms chosen by the firms from an important emerging market, India. Specifically, the authors look into the choice between the two most popular mechanisms of equity issues – rights issue and private placement of equity.

This study introduces three analyst specific variables as proxies of information asymmetry as the conventional proxies are fraught with several disadvantages. First, the paper tests the choice between rights issue and private placement using a binary logistic model. In the second approach the authors use rights issue and segregate the private placements into preferential allotments and qualified institutional placements and test the impact of information asymmetry using a multinomial logistic regression.

The outcome of this empirical exercise shows that only those firms facing lesser information problems choose rights issue of equity. Private placements are chosen by firms facing higher information problems to circumvent information costs. The results remain invariant even after segregating the qualified institutional placements from private equity placement as the firms with information disadvantage choose to place equity privately.

In contrast to the conventional studies that focus on the debt-equity framework, the authors argue that the impact of information asymmetry is applicable even at disaggregated levels of equity selling mechanism.

The purpose of this study was to explore the views of autistic people, carers and practitioners regarding the barriers autistic employees face at work (Study 1) and to use these views to inform the design of an employment programme for autistic employees without learning disabilities (Study 2).

In Study 1, 16 (20%) carers, 17 (21%) practitioners and 47 (59%) autistic adults who had been or were currently employed, answered a survey regarding barriers at work. Study 2 evaluates the efficacy of a set of profiling assessment tools (PA) developed to help employers make individually-tailored adjustments for their autistic employees by delivering an employment programme consisting of 15, 8-week work placements.

In Study 1, only 25% of autistic adults reported having had adjustments in the workplace and all groups reported this as the main barrier – alongside employers’ lack of understanding. Two sets of results demonstrate the efficacy of the PA tools in addressing this barrier. First, a comparative cost simulation revealed a cost-saving in terms of on-job support of £6.67 per participant per hour worked relative to published data from another programme. Second, 83% of autistic employees reported having had the right adjustments at work.

This is an exploratory study that did not include a comparison group. Hence, it was not possible to evaluate the efficacy of the PA tools relative to a standard employment programme intervention, nor to assess cost reduction, which currently is only estimated from already available published data.

Overall the findings from these studies demonstrate that the time invested in the high-quality assessment of the profile of autistic employees results in saving costs over time and better outcomes.

The originality of the Autism Centre for Employment programme resides in that, unlike other programmes, it shifts the focus from helping autistic employees to helping their employers.

The purpose of this paper is to outline the findings from an exploratory research project investigating perspectives on the recruitment of work placement students among a diverse sample of employers in order to disentangle what constitutes student “employability” in the eyes of these employers.

The paper draws on data collected in 30 detailed qualitative interviews with managers responsible for the recruitment and selection of work placement students in a wide range of organisational settings.

The paper identifies multiple facets of employability that are the explicit or implicit focus of student recruitment and highlights the often subjective, unknowable and shifting criteria used to select among similar candidates for employment.

Despite the richness of the data, the restricted sample of managers interviewed limits the degree to which the findings can be generalised. It provides, however, a strong rationale for a greater focus in research and practice on the demand-side of the employability equation.

This paper presents a strong argument for a more nuanced understanding of how employers select among applicants to enable more effective student preparation for the labour market.

This paper contributes to the literature seeking to elucidate the range of factors that shape employment outcomes and, in doing so, adds to the political and academic discourse on employability, skills and the role of higher education institutions (HEIs) in preparing students and graduates for the labour market.

This paper investigates how different and sometimes conflicting approaches to performance evaluations are hybridized in the day-to-day activities of a disciplined hybrid organization–i.e. a public child protection agency at the intersection between the market and the public sector.

The paper is based on a one-year ethnography of how employees achieve to qualify their work as “good work” in situations with several and sometimes conflicting ideals of what “good work” is. Fieldwork material was collected by following casework activities across organizational boundaries. By combining accounting literature on hybridization with literature on practices of valuation, the paper develops a novel theoretical framework which allows for analyses of the various practices of valuation, when and where they clash and how they persist over time in everyday work.

Throughout the study, four distinct registers of valuation were identified: feeling, theorizing, formalizing and costing. To denote the meticulous efforts of pursuing good work in all four registers of valuation, the authors propose the notion of sequencing. Sequencing is an ongoing process of moving conflicting registers away from each other and bringing them back together again. Correspondingly, at the operational level of a hybrid organization, temporary compartmentalization is a means of avoiding clashes, and in doing so, making it possible for different and sometimes conflicting ways of achieving good results to continuously hybridize and persist together.

The single-case approach allows for analytical depth, but limits the findings to theoretical, rather than empirical, generalizability. The framework the authors propose, however, is well-suited for mobilization and potential elaboration in further empirical contexts.

The paper provides a novel theoretical framework as well as rich empirical material from the highly political field of child protection work, which has seldomly been studied within accounting research.