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The purpose of this paper is to provide a soundly based epistemological underpinning for the kind of theorisation in which many classical financial accounting researchers engaged and thus to support a renewal of this programme.

The paper draws on pragmatist philosophy and, in particular, on Jules Coleman’s theory of “explanation by embodiment”. The applicability of this theory to the world of financial reporting is discussed. Various theorists and schools within classical accounting theory are examined from the perspective of Coleman’s ideas, focusing particularly on A.C. Littleton’s Structure of Accounting Theory.

The paper finds that classical accounting research works such as Structure of Accounting Theory can be interpreted as the search for Colemanian explanation by embodiment and that this provides them with a soundly based pragmatist underpinning for their theorisation.

This paper supports the resumption by academics, qua academics, of work to contribute to accounting standard-setting by offering argumentation that addresses accounting principles and methods directly, rather than only via the social scientific investigation of behaviour in the accounting arena.

Such a resumption would contribute positively to future standard-setting.

This paper contributes to the defence of classical financial accounting research from the charge of lacking theoretical rigour.

Purpose – The purpose of this chapter is to argue that utility maximisation, taken from a narrow economic understanding of rationality, frames contemporary business school pedagogy and management theory. The chapter will illustrate this observation by detailing the rational framing assumptions in social capital literature. The chapter will argue that these framing rational notions foster a perspective that inclines towards excessive self-interest as well as a concomitant lack of fellow feeling or morality.

Methodology – Literature review of Social Capital theory.

Findings – The chapter demonstrates that the narrow economic understanding of rationality that predominates as the framing notion in management theory tends towards amorality as it privileges individual self-interest. In consequence, the significance of ethics and cooperation are under-reported and under-emphasised which leads to Corporate Social Irresponsibility (CSI). These observations are discussed with reference to social capital theory.

Research implications – To consider the significance of the under-acknowledged rational background or framing perspectives in distorting theory and empirical research in social capital literature, and more generally in contemporary management literatures and business school pedagogy.

Social implication – There is a need to re-examine and challenge the validity and application of rational notions in contemporary management literatures and pedagogy.

Originality – The chapter identifies that a narrow utility maximising understanding of rationality frames and therefore inhibits current management literatures and pedagogy, including social capital literature.

War is undoubtedly a dirty business, usually entailing massive destruction and loss of life on both sides. In an attempt to limit this inevitable death and destruction, philosophers have argued that belligerents must following certain principles in the conduct of warfare; namely, the principles of discrimination (that only legitimate military targets may be attacked) and of proportionality (that the damage done in attacking such targets must not be out of proportion to the military value of the target). These principles have come to be enshrined in International Law through a range of treaties, which are collectively known in military circles as the International Law of Armed Conflict (LOAC).

The essential idea at the heart of Michael Walzer’s supreme emergency argument, or as Brian Orend calls it, the supreme emergency exemption, is that desperate times call for desperate measures. If the situation is dire enough, and the consequences faced are serious enough, then it will be justifiable to act in ways which would normally be prohibited. In concrete terms, what this means is that during a time of war, a state can in some circumstances ignore the usual rules of warfare (i.e. the principles of discrimination and proportionality). Walzer claims this is justified if and only if the following conditions are met: the state is the victim of aggression, the state is about to be militarily defeated, and that the consequences of defeat will be catastrophic (i.e. would include extreme and widespread violations of fundamental human rights). In other words, when faced with a supreme emergency one is justified in engaging in widespread violations of the rights of some people (people to whom one only has a general duty) in order to prevent widespread violations of the rights of others (people to whom one has a specific duty).

In this paper I argue that the ‘rules’ which must be applied in order for widespread rights-violations to be considered justified are actually well understood, and that supreme emergency is not an unusual situation for which new rules must be considered, but simply an important specific example of such a situation. Essentially I argue that one must dirty one’s hands in war, but that there is no need for one’s hands to get any dirtier in a situation of supreme emergency.

This paper provides a novel framework for considering a much-debated question within military ethical fields, using insights from two of the major proponents of contemporary military ethics.

Who will lead Ambridge in the years to come? Theories rooted in psychology and political science, when applied to family dynamics in The Archers, allow for some educated guesses. Social learning theory suggests that children who see their parents vote, run for office and participate in other civic activities are more likely to do the same in adulthood. Emma Grundy did just that when she followed in the footsteps of her father, Neil Carter, in winning a seat on the parish council. Previous research has found that birth order also can shape future leaders, with the eldest child more likely to benefit developmentally from parents' undivided attention in the early years, and also more likely to establish a hierarchy of power over younger siblings. With these factors in mind, who are the most probable contenders to lead Ambridge in the spheres of politics, business and civic affairs? The extant research points to Pip Archer, Lily Pargetter, Phoebe Aldridge and George Grundy. The unique circumstances of Ruairi Donovan's childhood suggest he may also be a formidable candidate. And, as is the case in so many contexts, one would be wise not to overlook Molly Button.

The COVID-19 pandemic exacerbated food insecurity and insufficiency in the United States. However, the causes of food insufficiency among people with disabilities during the pandemic are not well understood. This paper examined how loneliness and household structure are associated with food insufficiency among working-age adults (ages 18–64) with disabilities during the COVID-19 pandemic. Using 2021 National Survey on Health and Disability data, we conducted logistic regression to estimate the association between loneliness, household composition, and food insufficiency. Measures of household structure, such as the number of children in the household and living with other adults, were not associated with food insufficiency during the COVID-19 pandemic. Secondary analyses found that loneliness had a strong association with food insufficiency for those who live alone. Respondents who lived alone and reported feeling lonely had the highest odds of being food insufficient during the pandemic. Our findings indicate that in addition to household structure, it is important to assess psychosocial well-being, such as measures of loneliness, when examining food insufficiency among working-age adults with disabilities.

Considers how employees were traditionally introduced into the workplace, outlining the opposing methods of little introduction at all and the lengthy training room inductions by some large corporations. Outlines a cost effective middle option seeing each new individual as a valuable new asset. Suggests a checklist for all parties to ensure all information is covered which includes the relevant personal information, introduction to supervisor and allocating a sponsor help them through out the initial stages. Highlights the importance of follow ups, respect for the individual and support from senior management.

Many relationships between politicians and bureaucrats are based on an energy‐equilibrium model where the politicians provide energy and the bureaucrats, equilibrium. According to this model, conflicts occur when one partner does not adequately fulfill his or her expected role. This model may be fruitfully used to study the relationship between the politician, the career bureaucrat, and the political appointee. The division of roles among this “ménage à trois” is particularly difficult and often generates tension. The situation is most prone to conflict when the government is in a period of change. At such times, the newly elected politicians have a tendency to mistrust the established bureaucracy and to depend almost exclusively on their political appointees. The dysfunctions induced by this phenomenon, in regard to the capacity of the bureaucracy to adequately fulfill its equilibrium role, are very clearly illustrated by the Canadian political transition of 1984, when the federal government was handed over to the Progressive Conservative Party. A series of interviews with ministers, senior civil servants, and senior policy advisors, all of whom had ringside seats to this transition, shows how the extensive power granted to ministerial offices aggravated the difficulties usually associated with a period of transition. This particular transition illustrates how important it is for the newly elected to ensure that their partisan policy advisors play their roles without getting in the way of the indispensable cooperation which must be established between ministers and senior civil servants.