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The accounting profession has recognized the need to increase pro bono (free) tax preparation services. Increased pro bono tax preparation services by accountants may address a growing unmet need for free tax preparation services by low-income taxpayers in the United States. One way to foster commitment to free services in the profession is by equipping accounting students with the knowledge and skills necessary to effectively serve low-income taxpayers in preparing their returns. We examined whether accounting students who provided free tax preparation services to low-income taxpayers as part of a service-learning course would experience significant changes in volunteering attitudes and motivation to offer free representation of low-income taxpayers in the future. The service-learning course was tied to the federal Volunteer Income Tax Assistance (VITA) program. Results from traditional pretest/posttest and retrospective pretest/posttest found participants reported significant increases in volunteering attitudes, the role of accounting in addressing social issues, attitudes toward helping others, and motivation and competence to offer future free representation of low-income taxpayers. Also, most participants reported positive experiences in the VITA clinic and further developed skills important to the accounting profession. Qualitative data supported the quantitative results.

This study evaluates participation in the Volunteer Income Tax Assistance (VITA) program, a service-learning activity, to determine if participating students develop confidence in the skills needed for success in the accounting profession. An analysis of data from students at eight U.S. universities shows that VITA students were significantly more confident in their practical skills, citizenship skills, and personal responsibility skills after their VITA experience than a control group of students who did not participate in VITA, measured over a similar period of time. The VITA participants also reported a stronger sense of school pride and moderately more confidence in their interpersonal skills. However, the VITA students reported less confidence in their problem-solving skills, perhaps due to being faced with complex decision-making situations. While this finding was initially unexpected, it actually demonstrates the value of experiential learning for students.

The author reconstructs the anti-Semitic press campaign led by Maffeo Pantaleoni, one of the major Italian economists, between 1915 and 1924. A declared supporter of Nationalism and Fascism, co-editor of the magazine La Vita italiana, the economist moreover promoted the publication of the Protocols of the Elders of Zion in 1921 plus the publication of lists of Jews who had prominent roles in Italy. Pantaleoni’s work is particularly important from the idealogical point of view because it supports that of the founder of La Vita italiana, Giovanni Preziosi, who was destined to hold, after the death of his ‘master’, a primary role in the Fascist culture and policy of anti-Semitism during the Republic of Salò (1943–1945) which promoted the systematic extermination of Italian Jews.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

The purpose of this paper is to explore the training needs of early career researchers (ECRs) in British research-intensive universities. This paper presents a new measurement scale constructed based on the Vitae Researcher Development Framework (a national framework in the UK to help researchers plan their training and development pathways) that disseminates ECRs’ training needs according to the four vitae development domains.

This paper discusses the result of a survey organised among ECRs who were asked to fill-in an online questionnaire, which included a newly developed measurement scale. Training needs are analysed based on 57 respondents working in British research-intensive universities and having obtained their PhDs not more than five years prior to the survey.

This paper offers an insight into the experiences of ECRs in research-intensive universities in relation to their training needs, which are very much centred around the notion of becoming a subject-specific expert, who is able to attract research funding and lead and manage these projects, including the successful supervision of students.

The current academic environment is extremely competitive, and as in other segments of the labour market, it is vital that ECRs recognise the need of continuous training to maintain their competitive status in the knowledge-based economy. This paper is original, as it disseminates a new measurement scale and provides fresh empirical results on the training needs of ECRs in British research-intensive universities.

The purpose of this paper is to evaluate the use of a framework and planner for researcher development introduced into the United Kingdom in 2010 by Vitae: an organisation whose purpose is to support the development of UK researchers.

Qualitative and quantitative data from two cohorts participating in an accredited researcher development course designed and delivered by the Centre for Academic Practice and Learning Enhancement at the University of Strathclyde were analysed.

Participants reported that the Vitae Researcher Development Framework (RDF) personal development planner (PDP) was useful in facilitating career development. Most found it relatively easy to use once initial perceptions of the tool as being overly detailed and complex were overcome. In addition, some technical problems with the software were identified. There was great variation in the manner in which the RDF was used (for instance in the number of descriptors selected). Although use was highly individualised, the full range of descriptors was used between the course participants.

The results suggest that the RDF PD planner has great potential in supporting researcher development, provided certain specified conditions are met – in particular the need to ensure individualisation, support, and researcher ownership of the outcomes. Further evaluation is necessary.

This is the first report on the RDF PDP being used in a researcher development course.

This article sets out to explore three differing approaches from three agencies to supporting and treating people with a learning/intellectual disability who have sexually offended. The three agencies are: Waymarks in the United Kingdom, York Central Hospital Behaviour Management Services and Vita Community Living Services both in Ontario, Canada. Each agency provides services to a similar population of offenders with disabilities. Though each client engaged in vastly different behaviour, all clients have been identified as having sex offending history and as having a high likelihood of offending again in the future. As the organisations evolved, differing approaches to the provision of service developed. For the three agencies, it can be argued that there was a very limited range of theoretical models available when each organisation developed. Consequently each agency developed their service according to the needs and ‘best fit’ of the people they were supporting with the available resources at that time. This meant that services developed as a direct response to the need and were designed to best fit the need with the resources to hand at the time. As a result, three different models of service arose, all of which have had real success with meeting the needs of people with learning/intellectual disabilities who have sexually offended, while providing support and treatment in differing ways. This article will examine some of those differences.

This paper aims to discuss with an introductory narrative on the models and its role in the context of librarianship.

This paper explores the relationship between researcher development and library research support. The authors observed the interconnectedness of the two concepts and how this should be studied more with respect to librarianship. Five major higher education and researcher development–related models are examined to assess which would be more suited for library’s research support activities. Accordingly, Prof Linda Evans’ conceptual researcher development model, the Vitae Researcher Development Framework (RDF), the Research Skill Development Framework, Society of College, National and University Libraries Seven Pillars of Information Literacy model and Association of College and Research Libraries’ Standards for Libraries in Higher Education were reviewed. Review and examination of the frameworks, along with relevant literature on the topic, were examined.

The authors found that the Vitae RDF seemed most ideal, as it was comprehensive and detailed in presentation and could be used not just by the academic staff but also by librarians and researchers to their benefit.

Further studies and thorough review of recent educational and library-related frameworks and models are required from the lens of library research support.

Application of frameworks needs to be actively adopted by librarians.

There are few studies that have examined researcher development and research support in librarianship in conjunction. The present study has aimed to bridge this gap.

This case examines the merger of two nonprofit organizations from the point of view of the board of directors and senior staff leaders.

The case is designed to teach students about the complex issues in nonprofit mergers and to stimulate thinking about the role of the board of directors in mergers.

In this review paper, the authors are particularly interested in the growth in the scholarly investigation of the efficacy of developmental interventions for doctoral and early career researchers. This paper aims to provide a “State of the Art” overview of the emerging fields of research and suggest areas that command more research.

A foundation of key disseminations relating to the new discipline has become established, and it is the outputs of these that the authors look to first in their review. However, much of the work is reported in the proceedings of two specific conferences, known to the authors and does not appear in database searches, which results in a concentration of research in two specific countries, namely, the UK and Australia. Relatively little is found from database searches, however approached, but the authors also report on this work.

There is a general gap in the depth of the body of work in all areas of literature relating to research on the practice of developing researchers. We have identified specific areas as the most limited in terms of the body of published research including research governance; work life balance; engagement influence and impact training and creativity and innovation training.

There is much work as yet unpublished and the practice of rigorous study and publication is not yet generally embedded in this research discipline.

Without the depth of rigorous and robust findings of research to provide us with evidence of good practice, the emergent discipline will struggle to have integrity in its practice. Continued growth in research in this emergent discipline is essential.

To the best of the authors’ knowledge, this is the first review of its kind looking at the published research in respect of the development of researchers.