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The current classifications for public school costs are provided by the National Center for Educational Statistics. To improve comparability between school districts, we provided an alternative classification with fewer numbers of expenditure categories, distinctions between school-based and non-school based administration costs, and school levels. The new classification was then applied to five comparable urban school districts. We found (1) that teacher salaries per student are affected by school level disaggregation; (2) that separating administrative costs into school-based and nonschool- based provides for an observable cost relationship; and (3) that curriculum and instructional support per student differ by school level disaggregation. The alternative classification may assist auditors and investigators whose role is to assess the costs performance of urban school districts by providing comparable school level and cost type.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and interpretations of the life of Woody Guthrie.

An employee who is eligible to make a complaint for unfair dismissal has to prove that he has been dismissed by the employer if the employer contests that the employee has in fact been dismissed. If the dismissal is not contested, all the employee has to do is to show that he has been dismissed. This constitutes the first stage of the proceedings in an industrial tribunal.

A growing number of US fast‐food franchises are expanding operations to overseas markets. Critical to the success of these service firms is an understanding of the way consumers in foreign markets evaluate their services. Reports the findings of a study that examined and compared the expectations and perceptions of US customers with those of South Korean clients about an international fast‐food chain. Reveals several important differences between the two groups of customers. Discusses the implications of the results for US fast‐food companies in international markets.

The purpose of this paper is two fold: educate investors about hedge fund managers' activities prior to the fraud recognition by the authorities and to help investors and other stakeholders in the hedge fund industry identify red flags before fraud is actually committed.

The paper investigates fraud committed by the Bayou Funds, Beacon Hill Asset Management, Lancer Management Group (LMG), Lipper & Company and Maricopa investment fund. The fraud activities took place during 2000 and 2005.

The five cases alone cost the hedge fund investors more than $1.5 billion. Investors may have had a good opportunity for avoiding the irrecoverable costs of the fraud had they carefully vetted the backgrounds of the hedge fund managers and/or continuously monitored the funds activities, especially during turbulent market environments.

This is the first research paper to identify and extensively investigate fraud committed by hedge funds. In spite of the size of the hedge fund industry and relatively substantial level and inevitably recurring fraud, academic journals are to yet address this issue. The paper is of great value to hedge funds and their individual and institutional investors, asset managers, financial advisers and regulators.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

Over the past ten to 15 years, key account management (KAM) has established itself as an important and growing field of academic study and as a major issue for practitioners. Despite the use of strategic intent in conceptualizing KAM relationship types, the role of strategic intent has not previously been empirically tested. This paper aims to address this issue

This paper reports on inductive research that used a dyadic methodology and difference modelling to examine nine key account relationship dyads involving 18 companies. This is supplemented with 13 semi-structured interviews with key account managers from a further 13 companies, which provides additional depth of understanding of the drivers of KAM relationship type.

The research found a misalignment of strategic intent between supplier and customer, which suggested that strategic intent is unrelated to relationship type. In contrast, key buyer/supplier relationships were differentiated not by the level of strategic fit or intent, but by contact structure and differentiated service.

This research showed that there can be stable key account relationships even where there is an asymmetry of strategic interests. The findings also have practical implications relating to the selection and management of key accounts.

These results raise questions relating to conceptualizations of such relationships, both in the classroom and within businesses.