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Networked information is viewed increasingly as a critical component to economic development and competitiveness, to essential improvements in our educational systems, and to public access to information in support of an informed citizenry in a democratic society. Iowa is a part of the changing environment affecting the creation and distribution of information. Iowa libraries use electronic information in a variety of unique ways as evidenced in the following reports.

On April 2, 1987, IBM unveiled a series of long‐awaited new hardware and software products. The new computer line, dubbed the Personal Systems 30, 50, 60, and 80, seems destined to replace the XT and AT models that are the mainstay of the firm's current personal computer offerings. The numerous changes in hardware and software, while representing improvements on previous IBM technology, will require users purchasing additional computers to make difficult choices as to which of the two IBM architectures to adopt.

The cardinal point to note here is that the development (and unfortunately the likely potential) of area policy is intimately related to the actual character of British social policy. Whilst area policy has been strongly influenced by Pigou's welfare economics, by the rise of scientific management in the delivery of social services (cf Jaques 1976; Whittington and Bellamy 1979), by the accompanying development of operational analyses and by the creation of social economics (see Pigou 1938; Sandford 1977), social policy continues to be enmeshed with the flavours of Benthamite utilitatianism and Social Darwinism (see, above all, the Beveridge Report 1942; Booth 1889; Rowntree 1922, 1946; Webb 1926). Consequently, for their entire history area policies have been coloured by the principles of a national minimum for the many and giving poorer areas a hand up, rather than a hand out. The preceived need to save money (C.S.E. State Apparatus and Expenditure Group 1979; Klein 1974) and the (supposed) ennobling effects of self help have been the twin marching orders for area policy for decades. Private industry is inadvertently called upon to plug the resulting gaps in public provision. The conjunction of a reluctant state and a meandering private sector has fashioned the decaying urban areas of today. Whilst a large degree of party politics and commitment has characterised the general debate over the removal of poverty (Holman 1973; MacGregor 1981), this has for the most part bypassed the ‘marginal’ poorer areas (cf Green forthcoming). Their inhabitants are not usually numerically significant enough to sway general, party policies (cf Boulding 1967) and the problems of most notably the inner cities has been underplayed.

The paper adopts an organizational perspective to explore the conditions of possibility of the recent re-emergence of overt class-based discourse on one hand, epitomized by the ‘We are the 99%’ movement, and the rise on the other hand of a populist, nativist and sometimes overtly fascist right. It is argued that these phenomena, reflecting the increasingly crisis-prone character of global capitalism, the growing gap between rich and poor and a generalized sense of insecurity, are rooted in the dismantling of socially embedded organizations through processes often described as ‘financialization’, driven by the taken-for-granted dominance of neoliberal ideology. The paper explores the rise to dominance of the neoliberal ‘thought style’ and its inherent logic in underpinning the dismantling and restructuring of capitalist organization. Its focus is upon transnational value chain capitalism which has rebalanced power relations in favour of a small elite that is able to operate and realize wealth in ways that defy and often succeed in escaping the regulation of nation states.

Sports betting has become more prevalent, visible and socially accepted in Western liberal societies than ever before. This normalisation of gambling on sports has been fuelled by deregulation, the omnipresence of advertising and the growing dependency of elite sports on sponsorship revenue streams from the gambling industry. That said, much remains to be uncovered about the mechanisms through which this normalisation of gambling occurs in sports. This chapter focuses on the role of sports clubs in Belgium and the Netherlands, drawing on empirical insights from two related studies that examine the oft-neglected salience of integrity as a key factor shaping gambling-related policy and practice at the organisational level. This sets the stage for a critical research agenda that can support the denormalisation of gambling, and the deconstruction of dominant discourses that frame sports betting as a fun, risk-free social practice.

This paper analyzes what factors drive a company’s decision to align financial and management accounting policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a company.

Research hypotheses for six different determinants are developed: company size, number of operating segments and subsidiaries, internationality of the business, business strategy, company life cycle stage, and leverage. The hypotheses are tested using International Financial Reporting Standards 8 (IFRS 8) segment report data from a large sample of 175 German publicly listed companies.

A higher internationality of the business causes companies to choose a lower degree of integration. Companies with a prospector (defender) strategy choose a lower (higher) degree of integration. Companies in later life cycle stages and with higher leverage choose a lower degree of integration as well. Company size does not impact integration.

Companies have to decide whether, and to what extent, to integrate financial and management accounting and align the two sets of accounting policies. German companies have traditionally kept the two sets separate. As the research reported in this paper sheds light on when companies do not consider integration to be beneficial, it is useful for practitioners.

The legal reporting requirements in Germany as well as German accounting traditions make the German setting particularly suited for examining the integration of management accounting and financial accounting. Using the number of adjustments to financial accounting policies made for management accounting purposes is a novel approach, and the number of adjustments is a more fine-grained measure of integration at the highest hierarchy levels of a company than the measures used in prior literature.