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The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century.

Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis.

The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto.

The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers.

The purpose of this paper is to examine the effect of parental and peer norms on idol worship as well as the effect of idol worship on the intention to purchase and obtain the idol’s music products legally and illegally.

A stratified, two-stage, cluster sampling procedure was applied to a list of high schools obtained from the Ministry of Education in Taiwan. A return rate of 80 per cent yielded 723 usable questionnaires, the data from which were analysed by the LISREL structural equation modelling software.

The results suggest that both social worship and personal worship have a significant and positive impact on the intention to purchase music. However, personal worship has a negative impact on the intention to pirate music while social worship appears to strengthen it.

The findings suggest that idol worship is more complex than previously understood. The constructs chosen in this research should be seen only as a snapshot but other variables such as vanity trait, autonomy, romanticism or involvement are not taken into account. Future studies would benefit from inclusion of these variables and a wider geographical scope.

The findings contain many implications to help marketing executives and planners better revise their existing marketing and communication strategies to increase their revenue.

Existing research has tended to examine the impact of idol worship as a whole on the reduction of music piracy, but overlook the two-dimensional aspects of idol worship, hence ignoring the fact that many music firms have not properly utilised idol worship to deal with the challenges associated with music piracy. The findings broaden existing understanding about the causes of two different dimensions of idol worship and their different impacts on the intention to music piracy.

THIS IS AN account of an exploratory study into a particular aspect of catalogue use which formed part of a large and broader based enquiry. There have been many signs, in recent years, of growing enthusiasm among British librarians to investigate the use made of catalogues, the significance of various parts of what has come to be accepted as a typical full entry, and the kind of information which readers bring to a catalogue when commencing a search. In 1969, the Library Association Cataloguing and Indexing Group initiated a programme for a planned national catalogue use study to be organised on a co‐operative basis by the schools of librarianship. This began with a pilot survey and eventually led to the fuller study of Spring 1971—the larger and broader based enquiry mentioned above. At the time of writing, the statistics from this are still being analysed and correlated by computer, although a description of the background, methodology and problems has appeared. The comments made in both this enquiry and its pilot survey have, however, been analysed and they suggested that certain further studies devoted to particular aspects of the catalogue might prove rewarding, although it was realised that these might produce ‘impressionistic’ rather than strictly scientific results As a result, the Manchester and Belfast schools combined to carry out a short study on the value of various items of description and of notes or annotation in catalogues.

We provide a review of the research in this volume and suggest avenues for future research.

Review of the research in this volume and unstructured interviews with health care executives.

We identified the three central themes: (1) trust in leadership, (2) leading by example, and (3) multi-level leadership. For each of these themes, we highlight the shared concerns and findings, and provide commentary about the contribution to the literature on leadership.

While relation-oriented leadership is important in health care, there is a danger of too much emphasis on relations in an already caring profession. Moreover, in most health care organizations, leadership is distributed and scholars need to adopt the appropriate methods to investigate these multi-level phenomena.

In health care organizations, hands-on leadership, through role modeling, may be necessary to promote change. However, practicing what you preach is not as easy as it may seem.

We provide a framework for understanding current research on leadership in health care organizations.

The purpose of this study was to investigate how young women and men perceive the Internet as a phenomenon and what role and meaning they ascribe to the Internet as an arena for defining themselves and for shaping their identity.

The empirical data consist of narratives written by Swedish adolescents. Using content analysis the analysis was carried out in three steps: (1) finding categories and themes, (2) calculation of statistical differences in category frequencies, (3) a theoretically informed interpretation of central themes, using Bourdieu’s concept of different forms of capital, and Giddens’ concept of “pure relations.”

The narratives exemplify how computer literacy and technological competence can be converted into social, cultural, and symbolic capital. Gender differences occur both in statistical differences between category frequencies in girls’ and boys’ narratives and in the interpretation of central themes. But there are also several examples that show more complex and contradictory tendencies, exceeding or transformative of gender differences and hierarchy.

This study considers adolescents’ own perspectives on an arena of great importance. The analyses have been performed both qualitatively and quantitatively, which gives a nuanced picture of young people’s self-defining experiences on the Internet.

This paper describes the installation and the first year's operation of a commercial computer‐based cataloguing system and the extent to which this system has been adapted to the specific needs of a new university (the Universitaire Instelling Antwerpen). The catalogue is regarded principally as a finding tool. Cataloguing is done locally according to minimal rules which are, however, MARC‐compatible; input effort is minimised by the use of automatic field recognition and automatic error detection. The data is batch processed by a computer bureau in England. The catalogue is output on COM microfiche in three sequences: 1. author; 2. title; 3. ‘KWUC’ (Keyword and UDC)‐a KWOC‐type format within broad UDC classes and originated from manually tagged title‐derived keywords. The system has been well received by users. Plans for further automation of the UIA Library are outlined.

This paper aims to piece together chronologically the events and revolutionary acts that have been taken by groups of individuals, entrepreneurs/industrialists and corporate entities in the UK which fall under the ambit of corporate social responsibility (CSR) in order to derive the history of CSR in the country.

Data from literature and prior studies were used to gather the required information in order to contribute to knowledge about the history of CSR, at least from the perspective of the UK.

The results suggest that individuals in groups, industrialists/entrepreneurs acting individually, and even corporate entities have been indirectly engaged in CSR activities in the UK for well over 200 years. Altruistic CSR in the UK has a long history.

Information on how CSR evolved in the UK and elsewhere is considered to be valuable by both academic researchers and business managers, as it provides a framework on which future studies can be based. In addition, it improves the understanding of how the field originally started before it reached its current state.

The purpose of this paper is to provide a deeper insight on the psychological mechanism of customer forgiveness viewed from a cross cultural perspective.

Drawing on the cognitive appraisal theory, this paper relates forgiveness cognitive, emotional and motivational patterns with differences in cultural values' orientations.

The insights from this paper suggest that idiocentric customers are more likely to adopt problem solving strategies when they decide to forgive, whereas allocentric ones tend to regulate their emotional responses to their environment such as expressing benevolence and goodwill, as they are more sensitive to maintaining connectedness within group members.

Albeit conceptual and exploratory in nature, this paper is intended as a beginning for further empirical validation and theoretical refinement. The paper contends that forgiveness is a dynamic, interactive process that should be investigated with different sequential orders. Furthermore, as customer forgiveness is related to time, longitudinal studies are more appropriate to test the proposed model.

Firms serving international markets as well as multiethnic ones would have advantage to understand cultural differences in shaping customer forgiveness. This is relevant to conceive efficient marketing strategies aiming at managing interpersonal conflicts with wronged customers and promoting benevolence and goodwill.

Little is known about customer forgiveness. This paper adds a new insight by examining cultural effects on forgiveness process, allowing for a more comprehensive view of customer forgiveness triggers.

The purpose of this paper is to understand if accounting is an un‐Australian activity, contrasting the notion of the bush and bushman present in popular Australian poetry and cultural myth with the notion expressed by Maltby of the link between the soul of the middle class and the practice of bookkeeping. The paper aims to explore the notion of a tension between what might be seen as indigenous values and the values of Western capitalism.

The paper presents an analysis of Australian poetry to identify in this culturally significant media how the city and the technologies of accounting are negatively contrasted with the bush and the bushman. Since many Australians migrated from European countries, we might expect bookkeeping to claim a foundational place in the Australian soul.

This literature shows bush dwellers as being exploited by those from the city, and city professionals such as the accountant and the lawyer as having lost their sense of self and soul. The sense of “other” reflected by the concept of the bush in Australian literature represents a tension between a structured and ordered European sense of self expressed by Maltby and an archetypical sense of self implied by the character of the bushman and connected to the Australian landscape, with its inherent but little acknowledged debt to the Aboriginal. In this landscape the absence of both accounting and the associated rhetoric of economic rationality allow other forms of rationality to emerge.

This is the first time that poetry has been examined in relation to accounting. It shows a deep insight into the place of archetype of the accountant in Australian cultural identity. In addition it argues that responses to accounting can reflect underlying rhetorics of rationality.

This paper's purpose is to show how literary texts can be used as a source for gaining insights into social practices, including accounting. It aims to deepen our understanding of such social practices in their cultural, social, economic and political contexts by examining portrayals of business and accounting transactions and of reflections of social and economic concerns in two German novels set during a time of economic and political crisis, namely the Weimar Republic's hyperinflation period.

The paper analyses, against the historical, social and economic backgrounds of the inflation period, the novels' authors' social and political perspectives as reflected in the novels; the literary devices employed; the way in which the description of business and accounting matters aids our understanding of everyday inflation period transactions and underlying economic and social concerns; and the links made between accounting/business, money and inflation on the one hand, and morality and rationality on the other hand.

The paper finds that in this exceptional economic situation, the relationship between accounting and morality as explored by Maltby is reversed. The portrayal of (often unusual and creative) economic transactions is used to illustrate the lack of economic, legal and moral certainty experienced by individuals and to evoke and critique the damage caused by the hyperinflation on German society and on human relationships, including the commoditisation of all aspects of life and the resulting moral decline.

The paper contributes to the literature exploring the role of representations of business/accounting and finance in narrative fiction. The novels examined here provide an alternative means for observing, interpreting and critiquing social phenomena, specifically in a setting where financial considerations dominate human interaction and social relationships.