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Examines the role that competences have played in recent years. While it is acknowledged that competences have helped integrate human resource activity, expresses concerns about the capability of competences to help organizations deliver business success. Specifically, the Competency Movement has failed to make the linkages between the requirements of different business strategies and associated management challenges and demands. As such, competences are like a novel with dialogue but no plot. Provides a context for competences from research in business diagnostics.

This article suggests that Patrick Pearse’s thought and work was rooted in the child‐centred movement of the late nineteenth‐century, was informed by the tenets of progressivism and predated the work of later influential educational thinkers. It is further argued that Pearse developed a unique conceptualisation of schooling as a radical form of political and cultural dissent in pre‐1916 Ireland. Aspects of Pearse’s thought that are evidently problematic are highlighted and the article suggests that discussions of his work might benefit from moving to these more substantial and germane areas.

The purpose of this research is to seek to understand and explain the non‐governmental organisation (NGO) and its location in civil society in order to provide a basis for future research work. The paper aims to explore and develop understandings of accountability specifically in the context of the NGO and then extend these insights to the accountability of all organisations.

The paper is framed within a theoretical conception of accountability and is primarily literature‐based. In addition secondary data relating to the issues of concern are collated and synthesised.

The research finds that the essence of accountability lies in the relationships between the organisation and the society and/or stakeholder groups of interest. The nature of this relationship allows us to infer much about the necessary formality and the channels of accountability. In turn, this casts a light upon taken‐for‐granted assumptions in the corporate accountability and reminds us that the essence and basis of success of the corporate world lies in its withdrawal from any form of human relationship and the consequential colonisation and oppression of civil society.

The principal implications relate to: our need to improve the analytical incisiveness of our applications of accountability theory; and the possibility of the accounting literature offering more developed insights to the NGO literature. The primary limitations lie in the paper in being: exploratory of a more developed understanding of accountability; and a novel excursion into the world of the NGO and civil society – neither of which feature greatly in the accounting literature.

These lie in the current political struggles between civil society and capital over appropriate forms of accountability. Corporations continue to avoid allowing themselves to be held accountable whilst civil society organisations are often accountable in many different and informal ways. Ill‐considered calls from capital for more oppressive NGO accountability are typically, therefore, hypocritical and inappropriate.

NGOs are introduced in a detailed and accessible way to the accounting literature. The concept of accountability is further developed by examination of relationships and channels in the context of the NGO and, through Rawls' notion of “closeness”, is further enriched.

The purpose of this paper is to better understand the dramatic transformation of Las Vegas from a local watering hole to a world renowned entertainment city, and to offer predictions of what this ever-changing city might become in the future.

A series of turning points in Las Vegas’ history are presented in a chronological manner, highlighting how external forces have played a role in shaping the city into what it is today. These external forces are then used as the underlying reasoning for a series of scenarios, signposts informing predictions detailing what might happen to Las Vegas in the future.

The development of Las Vegas has been influenced by a wide range of external factors, from geology, government, organized crime, business visionaries, large corporations and the economy. The continued influence of these factors could lead to drastically divergent outcomes from the loss of the city to a new golden age.

This paper identifies turning points that have helped to shape the development of Las Vegas, and in doing so encourages researchers to consider future scenarios grounded in the underlying dynamics of the turning points.

In my first column I gave some anonymous ftp tips on how to read and use index and ‘readme’ files without having to leave your ftp session. This helps you to find the file when you're browsing an ftp site.

We consider conditional distribution and conditional density functionals in the space of generalized functions. The approach follows Phillips (1985, 1991, 1995) who employed generalized functions to overcome non-differentiability in order to develop expansions. We obtain the limit of the kernel estimators for weakly dependent data, even under non-differentiability of the distribution function; the limit Gaussian process is characterized as a stochastic random functional (random generalized function) on the suitable function space. An alternative simple to compute estimator based on the empirical distribution function is proposed for the generalized random functional. For test statistics based on this estimator, limit properties are established. A Monte Carlo experiment demonstrates good finite sample performance of the statistics for testing logit and probit specification in binary choice models.

The purpose of this paper is to ascertain how upward accountability processes can be enabling in, or constraining to, the effective deployment of development aid funding.

The paper derives its primary insights from in-depth interviews and focus groups with non-governmental organization (NGO) fieldworkers working and delivering development aid in Northern Ghana. It analyses inductively the perspectives of fieldworkers to explain their experiences of upward accountability.

The fieldworkers’ perception of upward accountability was mainly one of external control, in response to which they enacted a skilful form of compliance accountability. This perception of control failed to stifle their initiative and intrinsic commitment to beneficiaries. The fieldworkers craved “conversations for accountability”, in which they had a voice in the development of upward accountability metrics, thereby enabling them to fulfil their sense of felt responsibility to beneficiaries. While aspects of “conversations for accountability” were emerging in fieldworker-funder interactions, it was unclear to what extent funders were committed to further advancing them. Overall, the analysis unveils how felt responsibility mediates for, and partly diminishes, the perceived negative impacts on aid effectiveness of upward accountability processes informed by a focus on control.

The authors examine the potential of upward accountability processes using in-depth analyses of the actual experiences of those involved in delivering NGO services at the grassroots level. The authors contribute to emerging work in this vein by enriching the authors’ understanding of local constituencies’ experiences of accountability processes more generally, especially the impact these mechanisms have on NGO operational activities. The authors also unveil the mediating role fieldworkers’ “felt responsibility” to beneficiaries’ plays in moderating the perceived negative impacts on aid effectiveness of upward accountability processes.

This editorial aims to consider the relationship between academic accounting research and professional practice.

The paper takes the form of an editorial review and argument.

The paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its impact on teaching, professional practice, and the professions and society is a hotly debated issue.

The editorial offers scope for accounting academics to engage with the profession and society as to the impact of their research, an important issue in higher education, not only in Australia, but internationally.

The paper provides important commentary on the relationship between accounting research and practice as represented in academic journals.