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Uses Harding′s 1986 book. The Science Question in Feminism, as a framework for examining the implications of some feminisms for accounting. First explores feminist empiricism which challenges the exclusion of women from prominent professions. Second, addresses feminist postmodernism, which explores the differences among women and contends that no over‐arching feminist theory can be found. Third, analyses the feminist standpoint. Advocates that the current masculine system be replaced by one that is infused with a feminist perspective. Discusses and critiques each of the three theories, and explores the implications for accounting.

Since the mid‐1980s the major players in US health care have argued that costs and benefits should underlie the allocation of health care resources. Looks at 30 cost benefit studies taken from the medical literature and examines five of them in depth, using the “depth hermeneutical” approach advocated by Thompson (1990). Concludes that cost benefit studies are about not only the co‐ordination of interests but also the obscuring and exclusion of other interests.

The purpose of this paper is to re‐examine accountability in a concrete historical context from the perspective of pragmatism and feminist theory.

An archival case study of Hull House.

Both pragmatism and feminist theory of Benhabib provide new insight into alternative conceptions of accountability, conceptions at odds with the prevailing and dominant emphasis on quantitative measures of performance. Further, this paper suggests that this limited view severely narrows the understanding of organizational “success.”

While this research serves to problematize notions of accountability further, it leaves the task of developing alternative practices to future researchers.

This paper contributes in two ways: first, there is a paucity of research linking pragmatism to the actual workings of concrete organizations. This paper begins to fill that gap. Second, this work draws the attention of accounting and other organizational researchers to the important role played by the settlement movement, and particularly Hull House, in the development of contemporary organizations.

Discussion of health care costs has expanded beyond the technical domains of accountancy and entered the realms of public discourse. Analyses this discourse through an examination of all the stories published in The New York Times between 1 April 1992 and 1 May 1993 which contained the phrase “health care costs”. Describes the current discourse and examines how antagonostic social interests strive to inscribe the concept of health care cost with conflicting meanings and ideological accents.

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

The case, briefly reported in the last issue of BFJ, an appeal to a Milk and Dairies Tribunal arising out of a local authority's refusal to grant a licence to a milk distributor because he failed to comply with a requirement that he should provide protective curtains to his milk floats, was a rare and in many ways, an interesting event. The Tribunal in this case was set up under reg. 16(2) (f), Milk (Special Designation) Regulations, 1963, constituted in accordance with Part I, clause 2 (2), Schedule 4 of the Regulations. Part II outlines procedure for such tribunals. The Tribunal is similar to that authorized by S.30, Food and Drugs Act, 1955, which deals with the registration of dairymen, dairy farms and farmers, and the Milk and Dairies (General) Regulations, 1959. Part II, Schedule 2 of the Act provided for reference to a tribunal of appeals against refusal or cancellation of registration by the Ministry, but of producers only. A local authority's power to refuse to register or cancellation contained in Part I, Schedule 2 provided for no such reference and related to instances where “public health is or is likely to be endangered by any act or default” of such a person, who was given the right of appeal against refusal to register, etc., to a magistrates' court. No such limitation exists in respect of the revoking, suspending, refusal to renew a licence under the Milk (Special Designation) Regulations, 1963; an appeal against same lies to the Minister, who must refer the matter to a tribunal, if the person so requests. This occurred in the case under discussion.

This paper explores the effects of the adaptation of the learning organisation (LO) concept to teaching in a university setting. The literature in accounting education calls for a change in traditional teaching methods in order to produce accounting graduates whose skills are more appropriate for the contemporary business and professional environment. To address this deficiency accounting educators have started to explore and use teaching innovations. In this study, the LO concept has been adapted to a teaching environment, in contrast to most research which has focused on LO in business settings. The paper, through the examination of empirical evidence arising from a natural experiment, was able to determine some of the impacts arising from the adaptation of the LO concept to teaching in a university setting. The results of the paper suggest that the adaptation of the LO concept not only resulted in improved student learning outcomes, but also influenced life‐long learning. Further research could widen the scope of the operationalisation of the LO concept and explore its use in other undergraduate and postgraduate units.

To meet the needs of under-resourced, rural schools where teacher attrition is high, this case study examined how a school–university partnership strengthened teacher and leader abilities to support deeper learning for students.

This research focused on a 17-year collaborative partnership between one rural school district and a university research and outreach organization to develop deeper learning experiences for students through shared and supportive leadership and learning of teachers and leaders. The researchers utilized documents, field notes and interviews with administrators to validate the data.

The study’s findings suggest that participation in authentic, researched-based professional development through the partnership improved the skills of leaders and teachers to support deeper learning for students. This partnership heightened teacher and leader capacity to promote and support continued change and sustainability.

This case study explored how one university center collaboratively engaged with a district by sharing research and strategies to support the development of leaders and teachers to create deeper learning for students. Through these experiences, the district evolved its deeper learning system and improved its organizational effectiveness, leadership development and learning for all.

Neighbourhood environmental factors are associated with active lifestyle. Despite the considerable research that examined their relationship with elderly active lifestyle, the measures' reliability and validity attracted less attention. This pilot study aimed at examining the reliability and validity of eleven neighbourhood environmental factors hypothesized to promote active lifestyle among the elderly. The neighbourhood environmental factors ratings were compared from previous studies scale and the NEWS scale among young elderly residing in two cities in Malaysia. The identified items were further examined to identify their potential association with elderly active lifestyle. All the measures showed valid values except for convenience in both neighbourhoods and accessibility in Taman Meru. All items showed good-excellent reliability except for convenience in Taman Meru. All factors showed moderate-good correlations with active lifestyle except for walkability and convenience in Taman Meru, maintenance and safety in TTDI. The neighbourhood environmental factors can be used in neighbourhood and relevant surveys.

The purpose of this paper is to highlight the determinants of malnutrition of primary school‐age (five to ten years) children in urban and slum areas. The ultimate objective is to frame policy proposals for children's nutritional welfare.

In this empirical study, logit model is applied to 882 observations of primary data. The composite index of anthropometric failure (CIAF) is constructed to use an indicator of malnutrition.

The probability for anthropometric failure increases by age, birth‐order, female sex and activity of the child (child labor or home‐care activity) other than schooling. The parents' education, specifically mothers' education, can play an important role for child's nutritional status. Malnutrition is positively related with congestion in the household (number of household members per room), while provision of electricity, safe drinking water and underground drainage turns out to be negatively affecting children's malnutrition. The children living in slums are more likely to experience anthropometric failure.

From the policy perspective awareness about gender equity of child, adult education, growth of household income specifically of slum areas and improvement in living conditions (through public health works program) may contribute to enhance children's nutritional status.

The slums need targeted policy for children welfare regarding their nutrition in the form of provision of public utilities and income support.

From the methodological point of view, CIAF has been estimated as a measure of malnutrition. The findings of study may support academicians, policy makers and social activists for human development programs.