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Accountancy is no mystic, druidic activity but a means devised by practical people to express the use of resources (and any returns from commercial activities) in a common measure—money.

Planningof any kind can be motivated by a pressing practical problem which has to be solved—for example, an increasing number of people may have to be housed in the same area; or by a long‐term idealistic vision; or by both (the idealist seeing the long‐term implications of an immediate problem). In short‐term planning, the danger exists that the more technical problems may be solved, without attention to their implications for human beings; to take my housing example, higher and higher flats may be built, without considering the possible effects (e.g. the effect on social groupings). In long‐term planning, Utopian or ideological blueprints may be produced.

This paper explores the question of how librarians can win financial resources from their parent organisations. It maintains that securing funding is essential at a time of change and goes on to advocate practical techniques for improving the acquisition and management of financial resources. The paper examines the financial environment of many libraries, covering financial cuts, organisational changes, contracting out, service level agreements and income generation. The importance of the integration of libraries and information units within their parent bodies is considered. The paper stresses the importance of political skills in winning resources and explores what this means in practice for public, academic and special librarians. Finally, the paper looks at some aspects of austerity management.

The purpose of this paper is to examine the influence of personality traits on the perception of key message characteristics in road safety advertising.

The advertisement uses visual imagery and imagery methods to examine key message characteristics. An online survey questionnaire was used to obtain responses of 947 driver perceptions with various personality traits; and the data are explored using multiple linear-regressions.

The findings of the research indicate the importance of using key message characteristics based upon established scientific theory to developing messages, more particularly in road safety and other social marketing campaigns. The role of personality traits and its relevance also appear to be of primary importance and can be used to segment the market; guide message designs and development, as different personality traits are found to be significant for different message characteristics.

This research varies from preceding efforts as it examines the influence of personality traits on drivers’ perceptions of messages using established scientific theory, and bridging the gap in the research between two main paths of research with reference to fear-based messages: the process that influences an individual response to key messages; and the influences of personality trait differences on message perceptions.

This study extends the knowledge in several essential areas and offers a set of recommendations to assist marketers in developing effective message strategies and segmentation based on personality traits. Besides advancing theory, this study enhances the understanding of how to develop more effective road safety messages that will save lives and prevent injuries.

This study aims to uncover relationships between content communities post language, such as parts of speech, and user engagement.

Analyses of almost 12,000 posts from the content community Reddit are undertaken. First, posts’ titles are subjected to electronic classification and subsequent counting of main parts of speech and other language elements. Then, statistical models are built to examine the relationships between these elements and user engagement, controlling for variables identified in previous research.

The number of adjectives and nouns, adverbs, pronouns, punctuation (exclamation marks, quotation marks and ellipses), question marks, advisory words (should, shall, must and have to) and complexity indicators that appear in content community posts’ titles relate to post popularity (scores: number of favourable minus unfavourable votes) and number of comments. However, these relationships vary according to the category, for example, text-based categories (e.g. Politics and World News) vs image-based ones (e.g. Pictures).

While the relationships uncovered are appealing, this research is correlational, so causality cannot be implied.

Among other implications, companies may tailor their own content community post titles to match the types of language related to higher user engagement in a particular category. Companies may also provide advice to brand ambassadors on how to make better use of language to increase user engagement.

This paper shows that language features add explained variance to models of online engagement variables, providing significant contribution to both language and social media researchers and practitioners.

This chapter introduces linguistic delivery style to auditing research, demonstrates how linguistic delivery style relates to client credibility, and shows how linguistic delivery style and client credibility influences auditors’ judgment. Two hundred auditors participated in an analytical procedures task. The results indicate that high client credibility and powerful linguistic delivery style increase the auditor's assessed likelihood that the explanation accounts for the fluctuation and decrease their intent to perform additional testing. Moreover, powerless linguistic delivery style from an otherwise high credibility client leads to auditor judgments and intentions that are indistinguishable from those that arise from a low credibility client. Finally, evidence indicates that linguistic delivery style is a fourth component of credibility.

“Economists theorise about what causes it and how to cure it, financial accountants argue a lot about whether, and if so how, to report it, but management accountants have got to cope with it!”

Consumer research and marketing rarely examine illegal forms of economic life despite the fact that market terminology is often (and increasingly) applied to describe the exchange relations in illicit markets like prostitution and drug consumption. Represents an attempt to use a consumer research perspective to explore the youth consumption of illicit recreational drugs. The findings show that the illicit structure of the market for recreational drugs has a direct effect on the consumer decision‐making process in terms of expectations, risk judgments and source credibility. The findings highlight the importance of social networks and implicit exchange relations in the market for recreation drugs. The paper concludes that there is value in a drawing on a consumer research approach to examine illicit marketing contexts.