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Over the past two decades, most major corporations have installed some sort of formal planning system. Such a system represents an important commitment to rational, professional management and should, in theory, provide a sound basis for the setting of strategic and operational objectives and the allocation of resources.

Redesigns of supply chains have been largely limited to the differentiation of delivery processes to offer customers different delivery lead‐times on different products. In the future, differentiation will go much deeper, back into the supply chains within and across companies. Companies, together with partner companies in a supply chain, will increasingly have to design business processes that meet many different kinds of customer needs. This article describes how differentiated service will be realized through the reconstruction of the traditional sales and fulfillment cycle, whereby the traditional process is broken down and reconstructed in a manner that maximizes the overall efficiency of the chain. The article is based on the results of a year‐long study to develop supply chain improvements within two sectors ‐ electrical installations and pharmaceuticals. Distinctive aspects of this study were that it looked at supply chains that connected three echelons of independent companies in a project environment. The major players in the industries were involved in the project. The article describes three elements for reconstructing the sales and fulfillment cycle: i) reallocating activities to most efficient players; ii) reallocating inventory to reduce duplication; and, iii) using knowledge of end‐user demand to streamline (parts of) the supply chain. The article also examines two barriers to implementation and how to deal with these: the need for openness between supply chain partners; and the fact that current systems cannot handle the degree of differentiation and cooperation required.

The purpose of this paper is to evaluate the bespoke resource list management system (MyReading) at the University of Huddersfield.

An online survey was designed to assess student use of MyReading and their views on potential improvements. The survey used closed questions designed to obtain quantitative data. Thematic analysis was used to analyse qualitative data obtained from open questions.

The paper supports findings of another recent study which found that reading lists are perceived as more important by students than by lecturers. A variety of positive and negative themes emerged which pointed to this conclusion. Positive themes were: the perceived helpfulness of reading lists, students’ view of MyReading as a starting point for independent further reading, ease of use of MyReading and the time saving afforded to students and the value students place on their reading lists as being “quality assured” by lecturers. Negative themes were: inconsistency in the length and structure of lists; concerns that some lists are not regularly updated; lack of awareness of functionality, revealing training needs for students and lecturers; and suggestions for future enhancements to MyReading. Another finding from the quantitative data is the clear link between low use of reading lists by students in certain schools and low use of other library resources.

The research provides guidance to universities regarding future development of resource list management systems and promotional and training needs.

The study adds rich information to the existing body of qualitative research on students’ perceptions of their reading lists.

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

This chapter takes a critical perspective on the conventional wisdom that more advanced cost allocation methods have the potential to provide a more accurate picture of “true” cost, inevitably leading to optimal product mix and pricing decisions, and ultimately to greater profitability.

Two concrete examples of the growing divergence between cost accounting theory and practice – the failures of activity-based costing and the reciprocal method of service department cost allocation to take root in practice – are examined through the lens of post-structuralist literary theory.

The findings suggest that economic truth has been devoured in an accounting simulation. The accounting model no longer reflects any profound economic reality; it precedes reality.

Much of the mainstream management accounting literature remains theoretically grounded in the belief that ‘true’ cost exists, as an object, which is revealed through our cost accounting systems. This chapter raises serious questions about this foundation, and therefore the practical applicability of a great deal of research.

Society has granted the accounting profession a great deal of responsibility and autonomy, largely on the confidence that it has historically provided an objective and truthful model of economic reality. The findings in this chapter suggest that the basis for the accounting profession’s preferential charter in society ought to be critically examined.

At a time where research has advanced toward an ever-narrower focus on self-referential tautologies and ever more complex modeling techniques, this chapter provides a new and stimulating, albeit provocative, perspective to yet unresolved issues in management accounting research and practice.

Describes an experiment begun in 1994 at Eindhoven University in The Netherlands, which aimed for the integration of research, education and knowledge transfer to industry. This experiment focused on the transportation and distribution (T&D) sector in a province in The Netherlands. The aim was threefold: to find the key success factors for companies in the T&D sector; to involve a group of students who were ready to start their graduation project; and to help T&D companies to improve their competitiveness. Benchmarking was used to find the key success factors. Discusses the organizational setting and the methodology of the experiment. Pays attention to the issue of segmentation, which is considered to be crucial in benchmarking.