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ABERDEEN, the “Granite City,” the “Silver City by the Sea,” the great headquarters of the grey granite trade, and one of the busiest and most influential mercantile cities in Scotland, has a name which is known throughout the civilized world, and a fame which has penetrated to nearly every quarter of the habitable globe. The writing of all that might legitimately be written concerning this remarkable, and in many cases unique, community of “ hard‐headed Aberdonians ” (as they are usually styled), would fill many large volumes, and as we have neither the time nor the space for the compilation of such a work of history and description as this would imply, our readers must be content with an unpretentious historical survey of what is of more immediate interest to them, viz. : the chief libraries belonging to the city of Aberdeen. These are two in number—the Library of the University and the Public Library.

THIS Indicator was invented by Mr. Alfred Cotgreave, the present Librarian of West Ham, when he was librarian of the Wednesbury Public Library, in 1877. At the time of his invention an Elliot Indicator was in use at Wednesbury, and it was owing to the misplacement of borrowers' tickets in this Indicator, that Mr. Cotgreave's attention was drawn to the question of providing some remedy. He tried various schemes to prevent such mistakes, but ultimately decided that movable numbered blocks, filling up every space in the Indicator would best meet the difficulty. An Indicator on this principle was thereon designed, and later, the numbered blocks were replaced by wooden blocks having a record book attached. The Handsworth Public Library first adopted this Indicator. Subsequently the wooden block was superseded by a metal slide in which the little book carrying the record of issues was placed. In this form the Cotgreave Indicator has existed for a number of years, and it is so well known that it is almost unnecessary to give a description of it in detail. However, I have transcribed an account of its structure and working from one of the descriptive circulars issued in connection with it, from which anyone can gather a good idea of its appearance and use :—

Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to illustrate its potential for studying the situated nature of management accounting practices. The extended framework distinguishes field-level institutions (which the authors term broader institutions) and institutions within the organisation (which the authors term local institutions). To extend the B&S framework the authors draw on recent debates in institutional theory, both new institutional sociology, where the focus is now on the institutional logics perspective, and old institutional economics, where there has been debate about the relationship between institutions and actions.

While the B&S framework focussed on institutions within the organisation, the extended framework explicitly recognises institutions which extend beyond the boundaries of the organisation. It also recognises the way in which rationality and deliberation are related to human agency, as well as the power of specific individuals and/or groups to impose new rules. To illustrate the usefulness of the extended framework the research note draws on a recent study of performance measurement in the Accounting and Finance Groups of the Universities of Groningen and Manchester.

It is argued that local institutions within the organisation combine with the broader institutions to shape the forms of situated rationality which are applied by individuals and groups within the organisation. Different groups within an organisation (e.g. engineers and accountants) can have different forms of situated rationality, and contradictions in these forms of rationality can be a source of institutional change or resistance to change within the organisation, and can explain why accounting changes can by implemented in different ways in different organisations and also in different parts of the same organisation.

The extended framework will be useful for studying: (1) how situated rationalities evolve within an organisation, more specifically how they are shaped by both local and broader institutions; and (2) how prevailing situated rationalities shape the responses to accounting change.

This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations.

Having an institutional perspective, the paper develops a “conceptual contextual framework” of management accounting change. The methodology to accomplish this theory building consists of an integration of a number of different works summarizing the common elements, contrasting the differences and extending the work in some fashion. Particularly, it draws on theoretical triangulation by adopting three approaches: old institutional economics for internal processes and factors (Burns and Scapens, 2000); new institutional sociology for external processes and pressures (Dillard et al., 2004); and power and politics mobilization (Hardy, 1996).

The proposed framework provides an understanding of the complex “mixture” of interrelated factors that may influence management accounting change at multi-institutional levels: political and economic level, organizational field level and organizational level.

The framework extends institutional theory-based management accounting research as well as provides a comprehensive basis for examining dynamics of accounting in the institutionalization process. Through further research, the framework will be extended and refined.

The paper has practical implications for practitioners and officers as well as for the accounting profession and academics alike.

The proposed contextual framework provides insights into the processes of change by focusing attention on the underlying institutions that encode accounting systems or practices in three institutional levels: political and economic level, the organizational field level and organization level. Examining the tension between institutionalized beliefs and values that may occur between these three levels of institutions will enhance our understanding of management accounting change in organizations.

HIS holidays over, before the individual and strenuous winter work of his library begins, the wise librarian concentrates for a few weeks on the Annual Meeting of the Library Association. This year the event is of unusual character and of great interest. Fifty years of public service on the part of devoted workers are to be commemorated, and there could be no more fitting place for the commemoration than Edinburgh. It is a special meeting, too, in that for the first time for many years the Library Association gathering will take a really international complexion. If some too exacting critics are forward to say that we have invited a very large number of foreign guests to come to hear themselves talk, we may reply that we want to hear them. There is a higher significance in the occasion than may appear on the surface—for an effort is to be made in the direction of international co‐operation. In spite of the excellent work of the various international schools, we are still insular. Now that the seas are open and a trip to America costs little more than one to (say) Italy, we hope that the way grows clearer to an almost universal co‐working amongst libraries. It is overdue. May our overseas guests find a real atmosphere of welcome, hospitality and friendship amongst us this memorable September!

OUR readers will, we trust, appreciate our double souvenir number issued in connection with the Library Association Conference at Glasgow. Special features are the articles on the Mitchell Library, Glasgow, 1874–1924, by a member of the staff, Mr. J. Dunlop, and one on the Burns Country, by Mr. J. M. Leighton, of Greenock Public Library. We printed the provisional programme in our July issue and as we go to press have little to add to the particulars there given, except to compliment the Library Association and the Local Reception Committee on the excellent programme arranged for the occasion, from both the professional and social point of view.

THAT DR T. C. SMOUT in his highly praised A History of the Scottish People, 1560–1830 (1969) felt able to dismiss Robert Fergusson (‘the dissipated son of an Edinburgh clerk’) with the verdict ‘nothing more serious than the celebration of food and drink was ever his business’ indicates yet again the continuing depreciation that, with honourable exceptions, has been Fergusson's critical fate since his bourgeoning fame disappeared in the furore excited by the appearance of Burns.

This paper describes the three main phases of automation at the National Library of Scotland. During Phase I (1978–85) NLS was a member of the British Library's Local Cataloguing Service (LOCAS), submitting forms for keypunching prior to the production of a COM catalogue. During Phase II (1985—87) data was input online to the computer at NLS and then was transmitted to LOCAS. The use of the VTLS (Virginia Tech Library System) systems forms Phase III (1988—). The current applications, cataloguing (including downloading and authority control) and use of OPAC are discussed along with systems information. Future plans for automation in NLS are listed.

The purpose of this paper is to examine why there were different representations and research applications of Burns and Stalker's The Management of Innovation.

The approach primarily takes the form of an examination of academic journals, in particular The Administrative Science Quarterly between 1960 and 1980. Theoretical works, in particular by Bourdieu, were also used.

Contrary to accepted knowledge, the journals were eclectic in their approaches and did not require authors to adopt positivist approaches.

A fuller answer to the question posed would require interviews with journal editors and university policy makers from the 1960s‐1980s. This has not been possible so far. Although some answers have been provided, questions still remain as to why certain representations of this book were dominant.

There are implications as to what counts as knowledge in academe, and how this knowledge should be treated, given that it may only partially represent the theory above and also other theories. This has implications for what is taught in universities and what is adopted by consultants as bona fide knowledge.

To the author's knowledge such questions using this type of research have not been examined in the detail pursued here.

To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: “old institutional economics” and “new institutional sociology”. To propose ways of developing these theories, and in general to develop an institutional understanding of management accounting change.

Analysis of the literature on management accounting change, with a special emphasis on the literature drawing on institutional theory. Theoretical discussion based on the concept of the “circuits of power”. Illustration with observations made during a case study of an organisation in which attempts to promote change in management accounting were conducted in recent years.

Identification of some complementarities between these two strands of institutional theorising, and suggestions of how they can be developed by drawing on insights from the “circuits of power” framework.

The case study analysis is limited to an illustration of the theoretical discussion. A building of bridges between the various developments in institutional approaches to management accounting change is necessary.

The paper is of value to researchers studying management accounting change. It clarifies the theoretical underpinnings of the institutional frameworks and suggests areas for institutional research into management accounting change.