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In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited capabilities of PLS-SEM are a useful tool in the often explorative state of research in management accounting. After reviewing eleven top-ranked management accounting journals through the end of 2013, 37 articles in which PLS-SEM is used are identified. These articles are analysed based on multiple relevant criteria to determine the progress in this research area, including the reasons for using PLS-SEM, the characteristics of the data and the models, and model evaluation and reporting. A special focus is placed on the degree of importance of these analysed criteria for the future development of management accounting research. To ensure continued theoretical development in management accounting, this article also offers recommendations to avoid common pitfalls and provides guidance for the advanced use of PLS-SEM in management accounting research.

The Resource‐Based View of the Firm (RBV) has become an important stream of literature in strategic management. RDV's main prescription is that strategic assets are crucial determinants of sustainable competitive advantage and thus firm performance. Unfortunately, little empirical research has been occasioned to substantiate that prescription. Part of the difficulty in empirically testing RBV's main prescription lies in identifying resources capable of being strategic assets. This article combines RBV logic, the definition of strategic assets, Hall's studies, and the logic embodied in several streams of management literature to explain why strategic assets are intangible in nature, to show that not all intangible resources are strategic assets, and to demonstrate that company reputation, product reputation, employee knowhow, and organizational culture possess the characteristics of strategic assets. That is the foundation for the proposed hypotheses and proposed conceptual model presented in this paper for testing RBV's main prescription. We also discuss the practical, theoretical and empirical implications of this paper and make suggestions regarding empirical testing.

THE article which we publish from the pen of Mr. L. Stanley Jast is the first of many which we hope will come from his pen, now that he has release from regular library duties. Anything that Mr. Jast has to say is said with originality even if the subject is not original; his quality has always been to give an independent and novel twist to almost everything he touches. We think our readers will find this to be so when he touches the important question of “The Library and Leisure.”

This article does not constitute a commentary on George Shackle either as an economist or as an historian. Rather it sets out to explain the reference to Smith which was introduced to the foreword of the 1983 edition of The Years of High Theory, and further to elaborate some striking similarities between two philosophers whose writings on the origin of theory are separated by more than 200 years.

Adversarial contracting methods are used for most public infrastructure procurement and timely delivery on budget remains a problem. In the past 20 years, OECD countries have adopted a number of alternative procurement methods that are based on collaborative principles including public private partnerships, long-term outsourcing arrangements and relationship/alliance contracts. We review the theoretical principles that operate for both adversarial and collaborative contracting methods. We identify the characteristics of non-adversarial contracting methods such as the output specification, qualitative selection criteria, the alignment of incentives, discrete allocation of residual control rights, life cycle costing, and risk-weighted value for money measurement that are delivering better procurement outcomes for government.

This paper aims to present recently published resources on information literacy and library instruction providing an introductory overview and a selected annotated bibliography of publications covering all library types.

This paper introduces and annotates English-language periodical articles, monographs, dissertations and other materials on library instruction and information literacy published in 2016.

The paper provides information about each source, describes the characteristics of current scholarship and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Recently great interest has developed for a high speed, flexible machine vision system which can accurately determine solder paste and component placement for both process verification and quality control inspection. Present SMT inspection systems must cope with the unpredictable appearance of components and backgrounds and are often used only to determine presence and absence. This paper describes a new approach which combines greyscale data with a three‐dimensional map of the board under test. Originally this method was proposed as a robust technique for locating components in low contrast greyscale images. However, experience working with manufacturers and developers of placement equipment has shown that emerging SMT inspection requirements indicate the importance of three‐dimensional information. In addition to the detection of components and measurement of orientation, examples are shown of solder paste volume measurements, lead co‐planarity, and tombstone effect detection.

Considers the resource‐constrained project scheduling problem where cash inflows and outflows are tied to the occurrence of events. The objective is the maximization of the project net present value (NPV) as well as the minimization of project tardiness in the presence of a project due date. Develops hybrid scheduling rules with both NPV and tardiness considerations to enhance both objectives. Experiments extensively with a set of benchmark problems originally designed for the objective of minimizing the project duration. Demonstrates that thje hybrid rules developed here are superior in performance with respect to both objectives when compared with well known rules which are developed for the two objective of minimizing the project duration. Demonstrates that the hybrid rules developed here are superior in performance with respect to both objectives when compared with well‐known rules which are developed for the two objectives taken individually. Furthermore, the iterative algorithm improves the performance of all tested rules significantly.

This paper assesses the quality of special programmes and services for season ticket holders and their predictability to game consumption. Participants were season ticket holders of an NBA team, who responded to a questionnaire that included six demographic variables, eight consumption variables and 15 special programme and service variables in two versions: importance and perception. The findings further emphasise the importance of providing quality programmes and services to season ticket holders, and point out specific programme and service areas for improvement.

I HAVE sometimes been asked whether I am conscious, as the present editor of THE LIBRARY WORLD, of the spirit and influence of its founder, James Duff Brown, and of his editorial successors, who included J. D. Stewart and W. C. Berwick Sayers. The answer is that of course I am—how could it be otherwise?