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The purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are reproduced until replaced) or sedimentation (layering of a new technique upon an earlier technique).

An archival study of management accounting at the Hudson's Bay Company (HBC) between 1670 and 2005.

With the delegitimation of management accounting at the HBC, both structuration and sedimentation processes occurred. However, delegitimation did not mean all of the techniques within a set were eliminated. Several management accounting techniques often continued from one set to another (e.g. indents, outfits, standards of trade) reflecting continued reproduction of existing practices. Sometimes new techniques were added to allegedly make the set more effective, but these overlays did not always replace the former.

The usual limitations of single firm study generalizations.

The research provides practitioners with insights into how management accounting practices change. With change some aspects of management accounting will remain the same.

This case study is based upon a unique primary archival. The HBC has made its accounting and other corporate records available to the public for the period 1670‐1970. The archival data set is supplemented by access to some of the Company's private (and more recent) corporate records, plus interviews with retired and existing senior managers about these changes to their management accounting techniques, up to 2005. Therefore, this study is based upon an extensive, unique and robust longitudinal data set.

This chapter offers a comprehensive review the literature on authentic leadership (AL). The authors employ a bibliometric approach to identify, classify, visualise and synthesise relevant scholarly publications and the work of a core group of interdisciplinary scholars who are key contributors to the research on AL. They review 264 journal articles, adopting a clustering technique to assess the central themes of AL scholarship. They identify five distinct thematic clusters: authenticity in the context of leadership; structure of AL; social perspectives on AL; dynamism of AL; and value perceptions of AL. Velt and Sinkovics assert that these clusters will help scholars of AL to understand the dominant streams in the literature and provide a foundation for future research.

The information which has hitherto appeared in the daily press as to the evidence laid before the Departmental Committee which is inquiring into the use of preservatives and colouring matters can hardly have afforded pleasant reading to the apologists for the drugging of foods. It is plainly the intention of the Committee to make a thorough investigation of the whole subject, and the main conclusions which, in the result, must bo forced upon unbiassed persons by an investigation of this character will be tolerably obvious to those who have given serious attention to the subject. At a later stage of the inquiry we shall publish a full account of the evidence submitted and of the Committee's proceedings. At present we may observe that the facts which have been brought forward fully confirm the statements made from time to time upon these matters in the BRITISH FOOD JOURNAL, and amply justify the attitude which we have adopted on the whole question. Representatives of various trade interests have given evidence which has served to show the extent to which the practices now being inquired into are followed. Strong medical evidence, as to the dangers which must attach to the promiscuous and unacknowledged drugging of the public by more or less ignorant persons, has been given; and some medical evidence of that apologetic order to which the public have of late become accustomed, and which we, at any rate, regard as particularly feeble, has also been put forward. Much more will no doubt be said, but those who have borne the heat and burden of the day in forcing these matters upon the attention of the Legislature and of the public can view with satisfaction the result already attained. Full and free investigation must produce its educational effect ; and whatever legal machinery may be devised to put some kind of check upon these most dangerous forms of adulteration, the demand of the public will be for undrugged food, and for a guarantee of sufficient authority to ensure that the demand is met.

This study aims to construct two environmental disclosure indices (EDI), one obtained from the mandatory reporting (annual report) and the other from the voluntary reporting (sustainability report), to compare their evolution. In addition, the authors developed and evaluated a conceptual model that aims to analyse if the two EDI are affected by industry, environmental certification, lucratively and corporate governance attributes. The legitimacy, signalling and voluntary disclosure theories are used to support the theoretical relationship between the company’s characteristics, corporate governance and environmental disclosure.

Using the content analysis technique, the authors have developed two indices to assess the level of environmental disclosure in the companies’ mandatory and voluntary reporting. In addition, to analyse the determinants of EDI, the authors applied the technique of multiple linear regression using panel data.

Based on Portuguese listed companies (Euronext-Lisbon), the results, from 2015 to 2017, exhibited an increase of 14.6% and 25.8% for the EDI obtained from the annual reports and for EDI obtained from the sustainability reporting, respectively. In addition, the results revealed that the environmental certification, lucratively, number of members on board and number and proportion of women of the board directors tend to affect the annual reporting EDI. Regarding the sustainability reporting EDI, the results showed that the environmental certification, lucratively and proportion of independent members of the board of directors have an impact on it.

The study focuses on quantitative rather than qualitative disclosures and it brings some insights to the theoretical field.

The results obtained can assist corporate decision-making processes regarding the improvement of environmental disclosure, both on the mandatory annual report and on voluntary sustainability reports.

This study brings new perspectives to this topical issue in accounting. Originally, this study is applied to Portuguese listed companies and it shows different trends and determinants of environmental disclosure when included in the annual reporting or sustainability reporting.

As announced in the May issue of Hybrid Circuits, ISHM‐Benelux is organising a one‐day conference on applications of hybrid circuit technology.

Over recent years, public relations (PR) research has diversified in themes and theories. As a result, PR presents itself today as a multi-paradigmatic discipline with competing ideas of progress that mainly circle around questions of ontology and epistemology, i.e. around defining appropriate object and knowledge in PR research.

This conceptual article highlights a third crucial question underlying the debate drawing on a narrative approach: The question of axiology, hence, the normative question how PR research shall develop to contribute to societal progress.

The article presents a model, which describes how normative visions of progress in different PR paradigms – functional, co-creational, social-reflective and critical-cultural – manifest in each distinct combinations of four narrative plots – tragedy, romance, comedy and satire.

These findings complement the current debate on disciplinary progress in PR research by fostering reflection and debate on paradigm development and cross-paradigmatic tensions and exchange from an explicit axiological perspective.

The paper aims to analyze the contribution of young academics to the field of public relations (PR) and shows which authors exert most influence on them. The study thereby contributes to the assessment of the state of the art of theory building in the field. The authors analyzed the study data against the background of two approaches on progress in the field: Nothhaft et al.’s (2018) idea of strategic communication as an elusive concept and Winkler et al.’s (2021) narrative approach.

The study comprises two parts. First, the authors conducted a survey among participants of the EUPRERA PhD-workshops between 2007 and 2019, asking respondents about their perception of the state of the field. Second, the authors performed a bibliometric (co-)citation analysis of the young scholars’ most important works.

Results indicate that though the field has progressed in terms of quantity and diversified with regard to established paradigms, it has not matured in a sense that it has settled on a generally accepted theoretical underpinning. However, the data show how the dominant paradigms in the field map onto the co-citation networks that emerged out of the works of young scholars. The authors’ findings imply that this new generation might signal their allegiance to a paradigm by citing the works of its emblematic authors.

Unlike most bibliometric studies, this one uses an author-centered approach, thus studying works that matter most to young academics themselves. Not only do the authors thereby contribute to the analysis of the state of theory building in PR research, but also expand the scope in looking at research as a social system, in which young researchers need to position themselves.

The rapid advances in the technologies of mobile computing and wireless communications have facilitated the use of applications and services on handheld devices. Sharing of living experience (SOLE) is one such service, through which users can share their experience of daily activities such as shopping, entertainment, and traveling. This paper seeks to study SOLE in more detail.

The paper presents an application framework for a context‐aware SOLE which considers location, preferences, and other useful information for a seamless user experience. SOLE leverages on the service‐oriented middleware, Coalition. Entities of interest are represented as services registered with Coalition, which are organized using location information. This facilitates location‐based selection of entities for associating or retrieving experiences. In addition, Coalition incorporates the contexts of users in the discovery and delivery of experience information. Besides, to cater for resource constraints of mobile devices, the concept of “proxy” is introduced.

A detailed study of SOLE, namely, its design as well as its interaction with the middleware, information providers and information consumers, is provided. As a proof of concept, a prototype of SOLE for mobile phone users is also provided. The experiments show the ease of using SOLE and its acceptable performance in practice.

SOLE is generic and scalable, by not assuming a specific application scenario; flexible, by allowing the user to choose where to store the experience data and to specify his audience; and context‐aware by considering the contexts of the user such as location and preferences in the experience sharing process.

The purpose of this paper is to analyse the leadership tendencies of Japanese people and relevant changes over time while exploring their task and relationship orientations on the basis of culture.

In order to explore the behavioural tendencies of working adults in the Japanese workplace, the paper focused on comparing the leadership orientations of 231 respondents on the basis of age, gender and public/private sector work experience. To deepen the understanding of Japanese leadership orientation, the authors precisely examine Japanese culture, organisation and management practices.

Japanese respondents have a significantly higher score on the relationship orientation. Their task score is also in the moderately high range. Japanese males were found to be more task‐oriented. No differences were found based on public/private sector work experience. However, older Japanese have a significantly higher focus on task orientation compared to their younger colleagues.

One of the limitations is the small number of responses. One specific limitation is the fact that this study was conducted with a convenient sample population. Future studies can compare specific populations in different parts of the country with similar working backgrounds and demographic variables.

The findings that Japanese employees are more focused on their relationship but that they also have a moderately high task orientation score are useful for managers and expatriates working in Japan to understand the behavioural tendencies of Japanese people and the relevant changes over time.

Japan is a high‐context culture; therefore Japanese people are traditionally regarded to be relationship‐oriented, and this was confirmed academically in the findings of this research. However, the paper showed that the Japanese also have a moderately high task orientation.