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I. INTRODUCTION In this monograph we point out and analyse various dimensions of bargaining structure, which we define broadly as the institutional configuration within which bargaining takes place, and attempt to provide some guidelines for management action. We look at the development, theory, and present framework of bargaining structure in Britain and then examine it in terms of choices: multi‐employer versus single employer, company versus plant level bargaining, and the various public policy issues involved.

The paper provides a research framework for analyzing CSR issues and suggests knowledge gaps that can be addressed by managerial accounting researchers.

The paper draws on frameworks introduced by Epstein (2008), Aguinis and Glavas (2012), and Hahn, Figge, Pinkse, and Preuss (2010).

Despite the potential tension between managing corporate social responsibility (CSR) performance and corporate financial performance, researchers have generally established a positive relationship between the two. However, the underlying mechanisms or processes linking CSR efforts to financial performance are not well understood. Managerial accounting researchers can help fill the knowledge gap on linkages between processes, performance measures, and incentives in achieving CSR goals. A particularly important area of potential research is how firms motivate creativity, both individually and collectively, to integrate CSR initiatives into firm processes.

The paper provides a framework for researchers starting out at the intersection of management accounting and CSR.

The purpose of this paper is to highlight both the value and critiques of Erving Goffman’s conceptualization of stigma as well as the emotion work needed to learn the lessons it has to teach.

I use a personal narrative grounded in my experience as a member of the “wise” category (the mother of a young woman with cerebral palsy) and observations of the reactions of my disabled students as a vehicle for taking the reader inside the experience of the trials and tribulations of reading Goffman as a member of “marked” social categories and the more humanizing experience of reading Spencer Cahill’s work.

There remains much to be learned from reading Goffman’s Stigma. In many ways his work has set the stage for approaches to the study of disability that we are still discovering. Learning these lessons through is made difficult by the de-humanizing perspective Goffman brings to the work. He clearly locates himself and his readers in the category of “we the normals” who see the stigmatized as “not quite fully human.” For disabled students and scholars and their families, reading Goffman requires a good deal of emotion management. Reading Spencer Cahill’s work can help in that process. Goffman presents disabled students and scholars and their family members with confirmation of what we know to be true about our marked and not quite human status in the eyes of others and in the process gives us our “own.” Cahill helps us all see ourselves in the strangeness that is inside social life. There is great value in both.

Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, this chapter raises the question whether accountants are involved in a way different than previously reported and if yes, what their role is in social accounting practice.

Based on 58 interviews with corporate practitioners, this chapter firstly explores the roles involved in the social accounting practice in companies which are considered to be leading in sustainability reporting in the United Kingdom and Germany. Secondly, the role of professional accountants is analysed from a power theory perspective.

The main findings suggest that professional accountants are partially involved in social accounting practice but mainly exert a gatekeeping role between sustainability managers and higher management.

Investigating the observed behaviour empirically can help improve social accounting. Should it turn out that the accountants have no other option but to act like gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accounting professionals and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.

The chapter empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.

This paper describes how two academic health science librarians exposed graduate students to health literacy concepts in a graduate-level nutrition course. This paper aims to present an easy method for librarians to expose students in the health professions to concepts of health literacy.

The Information and Health Literacy course is an online course co-taught by nutrition faculty and librarians at Rosalind Franklin University of Medicine and Science. The librarian-led one-week health literacy module begins with readings that define health literacy and continues with two online discussion board activities. One activity is identifying an example of low health literacy in their personal or professional lives, and the other is using criteria from the readings in their analysis of a consumer health website.

Students often comment that prior to taking this course, they had not considered how patients might think about and understand their own health care, but they will now take it into account going forward. Many students also felt that the assignment made them view Web resources for patients differently and with a more critical eye.

Those in allied health professions like registered dietitians often have direct contact with patients and have the ability to make a significant impact. If students are exposed to health literacy concepts through online activities within the curriculum, they may be more aware of this important concept when working with patients in the future.

This study aims to investigate the applicability of Ritter’s (2000) framework of interconnectedness in a triadic relationship between a provider, intermediaries and customers and to extend the framework by considering how the state of the relationships in a triad influences the relationship dynamic.

A qualitative case study research method with multiple sources of evidence was adopted in this study. The case study focusses on a triadic relationship of one of the largest UK-based financial services institutions, Provider XYZ, with independent financial advisers and customers.

The findings confirm that the synergy effect, lack effect, competition effect and by-pass effect exist in the triadic relationship. The findings also acknowledge that the state of the relationships in a triad, whether they are positive (+), negative (−) or neutral (0), combined with the identified interconnectedness effect determine the dynamic of the triadic relationship network.

This paper extends the existing framework of interconnectedness by considering how the change of the relationship state changes the relationship dynamic in a triad. By evaluating both the effect of interconnectedness and the state of the relationships in a triad, managers can identify and manage possible conflicts in a triad and enhance the effectiveness of the triadic relationship.