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This paper synthesizes the extant research on the outcome effect in the accounting domain, focusing primarily on the context of performance evaluation. It reviews the current state of our knowledge about this phenomenon, including its underlying cognitive and motivational causes, the contexts in which the outcome effect is observed, the factors that influence its various manifestations, and ways in which undesirable outcome effects can be mitigated. It also considers various perspectives about the extent to which outcome effects represent undesirable judgmental bias, and whether this distinction is necessary to motivate research on this topic. The paper is intended to motivate and facilitate future research into the effects of outcome knowledge on judgment in the accounting context. Therefore, we also identify important unanswered questions and discuss opportunities for future research throughout the paper. These include additional consideration of instances in which the outcome effect is reflective of bias, how this bias can be effectively mitigated, ways in which outcome information influences judgment (regardless of whether this influence is considered normative), and how the underlying causes of the outcome effect operate singly and jointly to bring about the outcome effect. We also consider ways that future research can contribute to practice by determining how to encourage evaluators to retain and incorporate the relevant information conveyed by outcomes, while avoiding the inappropriate use of outcome information, and by enhancing external validity to increase the generalizability of experimental results to scenarios frequently encountered in practice.

The purpose of this paper is to evaluate the evidence base of the Food Dudes healthy eating programme, specifically the short- and long-term effectiveness of the intervention for consumption of fruit and vegetables both at school and at home and displacement of unhealthy snack consumption.

Articles were identified using Academic Search Complete, PsycARTICLES, Medline and PubMed databases keywords for the period January 1995 to August 2013. Articles were included if they reported an empirical evaluation of the Food Dudes programme aimed at children aged between 4-11 years. Articles were included regardless of geographical location and publication type (i.e. published and “grey” literature).

Six articles were included for review. Findings indicated that the programme was moderately effective in the short term; however, the long-term effectiveness of the programme is unknown. The ability of the programme to generalise to the home setting and to displace unhealthy snack foods also requires further investigation.

This is the first independent review of the Food Dudes programme. In light of the extensive roll out of the Food Dudes programme, an appraisal of the evidence surrounding the programme is timely. The review highlights that sustaining fruit and vegetable intake cannot be achieved through behaviour-based interventions alone and the long-term maintenance of fruit and vegetable consumption requires more than the implementation of an intervention found to be effective in a controlled research environment.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

Decisions concerning channels and the physical distribution of goods have received a minimal amount of attention from marketing writers. Drucker once referred to distribution as the “dark continent of the economy”; he found the lack of concern with the subject surprising in view of the very substantial amount of value added that the distribution function accounted for. Marketing decision makers also seem to rate distribution decisions as being relatively unimportant. Udell found in a sample of 200 firms that distribution was only the eighth most important marketing decision. Casual observation might confuse a neutral observer: some industries are integrated forwards into agents, wholesalers, and retailers, whilst other similar industries are not.

As the cost of new product development increases, pressure to make the best use of available technology continues to grow. This applies just as much to large firms trying to recoup investment in Ft and D as to the smaller firm endeavouring to maintain a balanced portfolio of new products. One answer to the problem may be technology licensing and research currently being carried out at Bath University, and funded by the Leverhulme Trust, suggests that this is an area in which small and medium sized firms are becoming increasingly active.

There is widespread concern that children consume too few fruit and vegetables and as a result are likely to incur health problems. This paper outlines a series of studies in which an intervention that combines video‐based peer modelling with rewards has been shown to be very effective in enabling children to eat a variety of fruit and vegetables that previously they rejected. These effects have been very substantial and long lasting. The procedure has been used successfully in children’s own homes and, as this paper shows in particular detail, in school settings.

Fruit and vegetable (F&V) intakes amongst Scottish schoolchildren are lower than recommended. The purpose of this paper is to describe an intervention which combined F&V with peer‐modelling and rewards to influence consumption of F&V.

A school‐based initiative was implemented in 19 primary schools. The evaluation of 8 schools (n = 1,477 pupils aged 4.5‐12 years) is reported. The three‐week intervention included free F&V (80 g portions), a peer‐modelling video and a series of small rewards followed by a four to six week maintenance phase during which time free F&V continued. Questionnaires were completed at baseline (T1) and up to two months after the end of the maintenance phase (T2) to assess changes in F&V consumption.

At T2, children in years 1 and 2 consumed F&V at school more often compared with T1, and ate a greater number of portions each time. There were no significant differences in home consumption. The picture was similar for children in years 3‐7 with no change in the reported number of portions.

Few behavioural interventions have been carried out in the public health arena to increase F&V consumption. This paper shows that a peer‐modelling intervention significantly increased consumption of F&V at school, while home consumption remained stable.

If people with learning disabilities are to be effective social agents, the capacity to communicate with others through speech, sign or symbol manipulation is of central importance. Unfortunately, severe and profound learning disabilities are frequently associated with very poor communicative skills and remediation is therefore essential. Theories of normal language development may be of value in suggesting remedial strategies but, of these, structural approaches that emphasise language organisation are less helpful than functional accounts of language use. The latter have led to many successful intervention programmes based in the domestic and social environments of learners. Research is continuing to produce rapid progress in communication intervention but the application of scientific findings is critically dependent on high levels of understanding by, and co‐operation between, professionals in such disciplines as nursing, clinical psychology, speech therapy, teaching and management.

In recent decades a vast amount of academic ink has been spilled in theorising as to how companies should go about making capital investment decisions. Comparable effort has been expended in carrying out surveys to ascertain whether the academic prescriptions are being followed in practice. However, consideration of the theoretical and actual roles of taxation in the capital budgeting decision have formed a relatively small part of these deliberations. The purpose of this paper is to consider these roles.

The relative performance of manufacturing industry in Wales and the UK is appraised using a range of performance measures related to a number of concepts of efficiency, which are outlined. The four measurement approaches are: productivity analysis and efficiency frontiers; survey results; the Wharton approach; potential efficiency and comparative technology used.