Search results

This work aims to draw attention to information retrieval philosophies and techniques allied to the records management profession, advocating a wider professional consideration of a functional approach to information management, in this instance in the development of information architecture.

The paper draws from a hypothesis originally presented by the author that advocated a viewpoint whereby the application of records management techniques, traditionally applied to develop business classification schemes, was offered as an additional solution to organising information resources and services (within a university intranet), where earlier approaches, notably subject‐ and administrative‐based arrangements, were found to be lacking. The hypothesis was tested via work‐based action learning and is presented here as an extended case study. The paper also draws on evidence submitted to the Joint Information Systems Committee in support of the University of Abertay Dundee's application for consideration for the JISC award for innovation in records and information management.

The original hypothesis has been tested in the workplace. Information retrieval techniques, allied to records management (functional classification), were the main influence in the development of pre‐ and post‐coordinate information retrieval systems to support a wider information architecture, where the subject approach was found to be lacking. Their use within the workplace has since been extended.

The paper advocates that the development of information retrieval as a discipline should include a wider consideration of functional classification, as this alternative to the subject approach is largely ignored in mainstream IR works.

The increasing capabilities of artificial intelligence (AI) are changing the way organizations operate and interact with users both internally and externally. The insurance sector is currently using AI in several ways but its potential to disrupt insurance is not clear. This research evaluated the implementation of AI-led automation in 20 insurance companies. The findings indicate four business models (BM) emerging: In the first model the insurer takes a smaller part of the value chain allowing others with superior AI and data to take a larger part. In the second model the insurer keeps the same model and value chain but uses AI to improve effectiveness. In the third model the insurer adapts their model to fully utilize AI and seek new sources of data and customers. Lastly in the fourth model a technology focused company uses their existing AI prowess, superior data and extensive customer base, and adds insurance provision.

The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline.

The approach takes the form of a literature review.

The paper challenges the extent of one's knowledge of audit practice, highlighting a variety of concerns with dominant research approaches/traditions and pin‐pointing a range of research questions and approaches which offer potentially rewarding insights of the audit practice arena.

The paper emphasises the scope for auditing researchers and practitioners to think differently about audit practice and to work collectively in pursuing advances in auditing knowledge and educational processes more generally.

The paper illustrates just how vibrant contemporary auditing research agendas can be when the focus is directly on understanding the practice of audit and the work of associated regulatory institutions. It argues that the development of the auditing research discipline has been hindered by desired attachments to so‐called notions of “scientific rigour” and a reluctance across significant parts of the discipline to undertake (or even acknowledge) research of a more “qualitative” or “critical” dimension.

AFTER more than thirty‐three years THE LIBRARY WORLD appears in a new and, we hope our readers will agree, more attractive form. In making such a change the oldest of the independent British library journals is only following the precedent of practically all its contemporaries. The new age is impatient with long‐standing patterns in typography and in page sizes, and all crafts progress by such experiments as we are making. Our new form lends itself better than the old to illustration; we have selected a paper designed for that purpose, and illustrated articles will therefore be a feature of our issues. We shall continue as in the past to urge progress in every department of the library field by the admission of any matter which seems to have living interest for the body of librarians.

Reviews the growth in branded licensed merchandise for children inspired by books: literary fiction is an art form which has always had a close relationship with the market, and the full commercial value of children’s books lies in the potential for interpreting their content and characters into diverse product categories. Considers the contrasting roles of three early‐mid 20th century children’s authors as brand managers and custodians: Dr Seuss, Beatrix Potter and A.A. Milne. Describes the products that have emanated from each: Milne’s Pooh character is the most commercially successful children’s literary character, and the least recognisable. Categorises Milne as having a permissive approach to brand management, because he was uninterested in how the Pooh books were positioned in the market; Dr Seuss was a purist who wanted his books to be educational or even subversive, and refused to let his characters like the Grinch be used purely commercially; but Potter was a pragmatist who embraced merchandising of her books in order to make money.

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.

The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.

The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.

The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.

The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.

IN a recent season Mr. A. A. Milne published an entirely enchanting book of verses entitled When We were Very Young. Later this was followed by other Milne books for and about children. The literary pages, literary departments and literary reviews of two nations gave a great deal of space to criticism of, comment upon, and gossip about these books, and by the most expert and practiced critics of these nations the charming volumes were given their just meed of praise.

Charlotte Brontë integrated her own and her sisters' traumatic boarding school experiences into her novel, Jane Eyre (1847) as a way of expressing her anger through autobiographical fiction. The aim is to link contemporary research into boarding school trauma to the relevant events, thereby identifying what she wrote as a testimony contributing to the long history of the problematic nature of boarding schools.

Autobiographical fiction is discussed as a form of testimony, placing Jane Eyre in that category. Recent research into the traumatic experiences of those whose parents chose to send them to boarding school is presented, leading to an argument that educational historians need to analyse experience rather than limiting their work to structure and planning. The traumatic events the Brontë sisters experienced at the Clergy Daughters' School are outlined as the basis for what is included in Jane Eyre at the fictional Lowood School. Specific traumatic events in the novel are then identified and contemporary research into boarding school trauma applied.

The findings reveal Charlotte's remarkable insight into the psychological impact on children being sent away to board at a time when understandings about trauma and boarding school trauma did not exist. An outcome of the analysis is that it places the novel within the field of the history of education as a testimony of boarding school life.

This is the first application of boarding school trauma research to the novel.