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This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

In an effort to understand the base differences between tourism and hospitality academic programmes, it is important to understand their philosophical relationships. Different types of philosophies will give rise to different orientations. The differential orientations often lead to conflicts. These conflicts are not usually understood in terms of basic philosophical differences, but are seen as a perceptual distinction. This translates to the real world in that many tourism and hospitality professionals have strong feelings about each other that lead to professional misunderstandings. These differences in philosophy also have important ramifications for curricula, course structure, or the instructional philosophies. The purpose of this article is to examine the philosophical relationships between tourism and hospitality academic programmes and their implications, especially for curricular design. This type of philosophical modelling will help obtain a better perspective on the design of courses that have a general thematic structure to improve the preparations programmes in tourism and hospitality.

Tests and analyzes a total quality management (TQM) methodology known as the mystery guest approach. The method involved the development of a research‐based approach to employee training by involving employees in the problem‐solving and strategic planning process. In this case study university student subjects were asked to participate in a focus group format which utilized the critical incidents, importance/performance analysis and planning effectiveness evaluation technique. Participants were organized to take a trip from Bowling Green, Ohio to Quebec City, Quebec with the itinerary including four major points of interest along the way and five on the return. Each point of interest was evaluated as a tourism experience for families. Findings revealed that participants developed their problem‐solving skills and improved their decision‐making abilities. It became apparent to the researchers that a research approach in training has the potential to be used in organizations to build employee loyalty, understanding and confidence.

There are many definitions of profound and multiple learning disabilities. Most definitions include having a high degree of learning disability in conjunction with at least one other severe impairment, such as visual, auditory or physical impairments (Male, 1996; Ware, 1996; Lacey, 1998). Bunning (1997) adds that people with such disabilities are very reliant on others for support, including support in taking part in communicative events. Establishing reliable and consistent methods of communication may be exceptionally difficult (Florian et al, 2000). However, it is important to consider the individuality and extreme diversity of this population (Detheridge, 1997; Hogg, 1998), which includes variability in communication strengths and needs (Granlund & Olsson, 1999; McLean et al, 1996). Communication is often given little attention when services are planning ways of supporting individuals to participate, develop independence and make choices (McGill et al, 2000). While the individual's communication strengths and needs should remain central within any discussion, the significant others and the environment will also have an important influence. This article explores some of the communication issues experienced by people with profound and multiple learning disabilities and highlights the importance of the communication partnership within interventions.

In this book the terms ‘clean language’ and ‘clean language interviewing’ are written using lower case, according to the convention of the American Psychological Association (sixth edition). ‘Clean language interviewing’ is sometimes abbreviated to CLI.

Modelling is a research methodology that has received little academic attention since it began to be formulated in the 1970s. On the spectrum of clean language interviewing (CLI) applications described in Chapter 1, the most sophisticated is modelling, and especially modelling that takes place in real time during the interview.

This chapter defines what we mean by ‘a model’ and ‘modelling’ and explains how they are related to CLI. We situate the chapter by recounting how modelling became linked to CLI. To conclude we consider some of the methodological challenges faced by both the interviewee and interviewer involved in a modelling research project.

We also explain how interviewee metaphors discussed in Chapter 3 can support the modelling process. Much of the modelling that takes place during an interview resides in the background of the interaction. To illustrate modelling we provide an annotated transcript of a symbolic modelling interview that uses clean language to model the skill of ‘knowing what is essential’.

Underpinning clean language interviewing is a set of skills that allow the interviewer great facility in tracking what has been presented. These skills include minimising personal inference and making an informed choice of what question to ask. They are grounded in the logic of the interviewee's data and the purpose of the interview.

This chapter makes visible four hidden skills I identified through reflection on a doctoral study I conducted using clean language interviewing. These are, how I: ‘parcel out’ sentences in order to build visual-spatial schema; apply content-free codes during the interview; decide what is salient in the interviewee's words and gestures; and use adjacency to navigate my way around the data. Since these skills are applied moment-by-moment during the interview, I refer to them as ‘coding in-the-moment’. I conclude with a comparison between grounded theory methodology and clean language interviewing.

The purpose of this paper is to examine Fritz Machlup's method and use of scenario analysis in the policy discussions around exchange rate solutions to balance of payments problems.

The qualitative research on which this paper is based is the sociohistorical biographical approach, based on a close examination of published works and archival materials.

What makes Machlup unique is his focus on the impact to an economic system of discrete human actions, each set of actions associated with a change in exchange rate policy and the operations and institutions necessary to implement it. Impact on the system was evaluated in terms of three values – balance of payments adjustment, liquidity and confidence. In his use of a system's approach, his focus on change and adjustment to change, and most particularly his focus on human action, Machlup is also distinctively Austrian.

This is the first paper generated from the author's far larger planned study of Fritz Machlup and the Bellagio Group.

The collaborative exploration of alternative futures by senior teams has become increasingly important to strategic planning by governments and corporations.

The story of the Fritz Machlup's contribution to exchange rate regimes, international trade and the balance of payments has remained largely untold.