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A man in his 40s with alcohol use disorder, learning disability and autism was referred to the learning disability team due to anxiety and low mood. He had been abstinent from alcohol for ten years prior to a recent relapse. The purpose of this paper is to describe his case.

Treatment was person centred, followed standard practice for clients with alcohol use disorder and targeted harm minimisation. Initially, alcohol consumption reduced; however, at month three, he relapsed. Thereafter, he was repeatedly admitted to inpatient settings, drank excessively and engaged in risky behaviours.

Conventional approaches to treating alcohol dependence may not be entirely appropriate for this client group. The client’s alcohol consumption was only curtailed with the use of restrictions to his liberty agreed by him and incorporated into his tenancy agreement.

To the best of the authors’ knowledge, this is the first paper to discuss issues pertaining to people with co-occurring learning disability, autism and alcohol dependence. The authors discuss the use of restrictions, reasonable adjustments and policy issues relevant to treating this complex client group.

Gender divisions are embedded in and essential to the structure of capitalist production. While most men and women in the United States both now work for wages, they rarely work together. Gender segregation has been identified as one of the major issues of the earnings gap between men and women. An explanation of the forces responsible for this has been difficult to achieve. Most theories fail to consider the contribution of demand‐side factors to gender segregation. Neo‐Marxist analysis of labour market segmentation and theories of the dual economy have provided new frameworks for investigating these structural or demand‐side features of industrial organisation. The pattern of blue‐collar segregation in US manufacturing industries is examined drawing on these theories. Employment data from the US census is used to identify how the levels of blue‐collar segregation in manufacturing industries are influenced by the industry's location within the core or peripheral sector of the US economy. Many of segregation's proposed remedies stress the role of supply‐side factors. These strategies focus attention almost exclusively on male and female workers and ignore the structure of the workplace. Strategies that ignore the dualistic nature of the US economy offer only partial solutions and may be counter‐productive. If forced to eliminate or reduce segmentation, employers may simply restructure their labour processes in a way that undermines rather than contributes to gender inequality. It is apparent that the pursuit of gender equality in the workplace is intrinsically related to and dependent on the broader efforts of workers to achieve greater control over production, both at the workplace and in the economy as a whole.

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period

The purpose of this paper is to report on the experience of attempting a “collaboratory” approach in sharing knowledge about leadership development evaluation (LDE). A collaboratory intertwines “collaboration” and “laboratory” to create innovation networks for all sorts of social and technological problems.

The authors, alongside a variety of public and private sector organisations, created the collaboratory. Within the process, the authors collected various forms of qualitative data (including interviews, observations, letter writing and postcards).

The findings show key areas of resonance, namely, the ability for participants to network, a creation of a dynamic shift in thinking and practice and the effective blending of theory and practice. Importantly, there are some critiques of the collaboratory approach discussed, including complications around: a lack of “laboratory” (hence bringing into question the idea of collaboratory itself), and the need to further develop the facilitation of such events.

The originality is to ultimately question whether the network actually achieved the collaboratory in reality. This study concludes, however, that there were some distinct benefits within our collaborations, especially around issues associated with LDE, and this study provides recommendations for academics and practitioners in terms of trying similar initiatives.

The use of accounting to help apply the principles of scientific management to business affairs is associated with the adoption of standard costing and budgetary control. This first British industry‐based study of the implementation of these calculative techniques makes use of the case study research tool to interrogate archival data relating to leading iron and steel companies. We demonstrate the adoption of standard costing and budgetary control early on (during the inter‐war period) by a single economic unit, United Steel Companies Ltd, where innovation is attributed to the engineering and scientific background and US experiences of key personnel. Elsewhere, significant management accounting change occurred only with the collapse in iron and steel corporate profitability that began to become apparent in the late 1950s. The process of accounting change is addressed and the significance for our study of the notions of evolution and historical discontinuity is examined. The paper is contextualised through an assessment of initiatives from industry‐based regulatory bodies and consideration of the economic circumstances and business conditions within which management accounting practices were the subject of radical revision.

David M. Gordon advanced labour economics with his theory of labour market segmentation, in which jobs rather than the marginal productivity of individual workers were the unit of analysis. He advanced economic historiography and macroeconomics by conceptualising social structures of accumulation – a framework built on the foundation of his institutionalist training and enriched by his study of Marxist economics. By appropriating methods from other social science disciplines into econometrics, he augmented empirical analysis in economics. He was a founding member of the Union of Radical Political Economics and its journal, the Review of Radical Political Economics – that advanced and promoted heterodox, radical, and Marxist economists in the United States. His contributions to economics, to organised labour, and to the New School for Social Research, where I studied with him, were stunning.

Part 1 lays out some context about the New School Graduate Faculty where Gordon taught. Part 2 explores what historical forces, including his family, led to his expansive creativity. Part 3 summarises how he expanded labour economics to include the relations as well as the technology of production, linked his understanding of the production process to a historical materialist view of labour in the United States, then extended that to econometric analyses of the US macroeconomy. Part 4 presents a bibliometric analysis to provide some idea of the impact of his work. I end with some concluding remarks.

Numerous studies have examined the institutional setting of accounting as a professional occupation. However, institutional deeds and outcomes derive from the behaviour of individual actors, particularly those key players who drive the creation, policy development and outlook of practitioner associations. Recognising this, and in search of a more detailed understanding of the dynamics of professional formation, this study applies the prosopographical method of inquiry to accounting development in Australia during the period 1886 to 1908. Motives and actions are identified with the founding members of the Incorporated Institute of Accountants, Victoria, during this formative era, which saw key personalities transfer their allegiance to the Australasian Corporation of Public Accountants. The beliefs, preferences and ambitions of individual participants are shown to exert significant influence over the process of professional formation, highlighting the capacity of prosopographical studies to augment the predominantly vocational and institutional focus of the prior sociology of professions literature.

Hoskin and Macve have suggested that the crucial discontinuity in accounting’s development over the last two centuries occurred with its use for disciplinary purposes at the Springfield Armory in the USA in the 1830s and 1840s. Questions the applicability of their thesis to Britain through an examination of the manuscript records of the Dowlais Iron Company. Determines that, at Dowlais, in the mid‐nineteenth century, the accounting system was used for administrative co‐ordination and managerial decision‐making purposes, but does not appear to have been used for purposes of labour discipline, even though this was a matter of concern. Suggests that the Dowlais management, through the use of other methods to counter indiscipline, was able to develop and utilize the accounting system in other ways; also suggests that accounting in Britain may have developed somewhat differently from that in the USA. Suggests that future research into the history of accounting needs to examine the possibility of separate development paths resulting from varying socio‐economic contexts in different countries.

Reports on a US survey of state police (and highway patrol) training academies concerning policies for dealing with AIDS. Finds that although a majority of these organizations have implemented training, fewer agencies have adopted policies informing officers how to deal with HIV/AIDS sufferers, despite the existence of national standards and model policies. Finds that even fewer agencies have policies addressing the employment of staff with HIV/AIDS.

Explores the relationship between educational providers and company clients on tailored MBA programmes. Examines the potential benefits and disadvantages of such programmes in terms of the relative number of providers/companies involved, and describes and evaluates the authors′ experience of developing and operating a consortium MBA involving two providers and nine companies. Presents both provider and company perspectives, and concludes that the resolution of potential conflicts resulted in a programme which satisfied the requirements of providers, companies and participants. Further, increased collaboration between educational providers may more accurately respond to the needs of clients, who may wish to use a number of providers in constructing “their” MBA programme.