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Significant research has been carried out in terms of development of new bidirectional reflectance distribution function (BRDF) instruments; however, there is still little research available regarding spectral BRDF measurements of human skin. This study aims to investigate the variation in human skin reflectance using a new fibre optic-based spectral-BRDF measurement device.

Design of this system mainly involves use of multiple fibre optics to illuminate and detect light reflected from a sample, whereas a hemispherical dome was 3D printed to mount the fibres at various slant/tilt angles. To investigate the spectral differences in BRDF of human skin, 3 narrowband filters in the visible spectrum were used, whereas measurements were taken from the back of the hand for Caucasian and Asian skin types.

The experiments demonstrate that the BRDF of human skin varies with wavelengths in the visible spectrum and it is also different for Caucasian and Asian skin types. Both skin types exhibit off-specular reflection with increase in angle of incidence and show less variation with respect to viewing angles when the angle of incidence is normal to the surface.

A database of spectral BRDF measurements of human skin will help not only in creating realistic skin renderings but also in development of novel skin reflectance models for biomedical and machine vision applications. The measurements would also provide means to validate the predictions from existing light transport/spectral simulation models for human skin and will ultimately help in the accurate diagnosis and simulation of various skin disorders.

The proposed system provides fast scatter measurements by utilising multiple fibres to detect light simultaneously at different angles while also allowing easy switching between incident light directions. Due to its flexible design and contact-based measurements, the device is independent of errors due to sample movements and does not require any image registration. Also, measurements taken from the device show that the BRDF of skin varies significantly in the visible spectrum and it is different for Caucasian and Asian skin types.

This paper's aim is to assess the practical advances resulting from progress in artificial intelligence affecting vision‐equipped robots.

A short history of artificial intelligence applied to robotic hand‐eye coordination is followed by a description of some of the milestones in pattern recognition, interfacing, operating systems and programming paradigms. Finally, a range of current‐day practical applications is given, from industrial to student project.

The paper finds that advances in the speed and robustness of pattern recognition algorithms have been very important in the development of robots that adapt to randomly positioned workpieces. Event‐triggered object oriented programming, wide address buses, smart cameras, ethernet and other standard cables and communications formats, and the ever‐increasing power of computers are also of great practical importance.

The paper contrasts the current state of robotic vision with that 20 years ago.

This paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a developed model of Habermasian colonization provides a framing for both the ways in which accounting is implicated in organizational change and the effect of accounting disturbances on organizational micro-practices.

Qualitative field studies at three secondary schools were used to gather empirical detail in the form of interview data and documentary evidence. A total of 24 semi-structured interviews were conducted with teachers and bursars.

Accounting disturbances that were constitutive-transactional in nature had the greatest influence on organizational micro-practices. Behavioural responses to accounting disturbances can be organizationally ambiguous, subtle and subject to change over time.

More field studies are needed, and there is scope to develop a longitudinal perspective to better understand the impact of accounting disturbances over time.

By framing the processes of accounting change using a developed model of Habermasian colonization, contributions are provided by illuminating aspects of both the processes of accounting colonization and the impact of accounting on organizational micro-practices. The findings also add to prior appreciations of reciprocal colonization, creative transformation of accounting disturbances and how accounting can be enabling.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

This paper aims to trace the hybridising of financial and service expertise in English local authority budget control to provide a more comprehensive understanding of the contexts that gave rise to hybridisation than do previous accountability research frameworks.

Using practice theory, this paper interprets the findings from a field study of Newcastle City Council and a review of relevant local authority regulation for England, stretching back to the 1980s.

The hybridisation of financial and service expertise has entailed major changes to the practices on which local authority management depends, fuelled by a changing societal role of local authorities. Frequently, local authorities are no longer providers of public services but enablers who purchase services and manage arms-length contracts. This paper identifies some of the ways in which three structural elements that underpin local authority management practices have evolved to give rise to novel practices.

Even though this paper’s research into changing regulatory frameworks, rules and evolving local authority financial practices is based on institutional changes in England since the 1980s, the fieldwork element which fleshes out certain implications for local authority practices has focused on Newcastle City Council. Future research could fruitfully examine these issues in other local authorities.

The hybridisation of financial and service expertise has contributed to reshaping local government beyond the rules that are put in place for regulating the sector by giving rise to new practices. Recent key developments include new service delivery arrangements, for example, through council-owned subsidiaries or third-sector organisations. It is important that, in an austerity context, new risks to “off the books” service quality is matched by new control and audit arrangements. Moreover, the professional bodies that service local government should recognise the new forms of hybridisation of finance and service expertise and ensure arrangements for the changing skill sets of those involved in service provision.

This is the first paper to analyse the emergence of hybrid financial expertise in the public sector with reference to distinct structural elements of the relevant practices.

Concepts equip the mind with thought, provide our theories with ideas, and assign variables for testing our hypotheses. Much of contemporary research deals with narrowly circumscribed concepts, termed simple concepts herein, which are the grist for much empirical inquiry in the field. In contrast to simple concepts, which exhibit a kind of unity, complex concepts are structures of simple concepts, and in certain instances unveil meaning going beyond simple concepts or their aggregation. When expressed in hylomorphic structures, complex concepts achieve unique ontological status and serve particular explanatory capabilities. We develop the philosophical foundation for hylomorphic structures and show how they are rooted in dispositions, dispositional causality, and various mind–body trade-offs. Examples are provided for this emerging perspective on “Big concepts” or “Big Ideas.”

Accountability in the public sector has generally been discussed in light of public sector auditing and performance measurement. Performance audit or ‘value for money’ audit practice has been implemented at various government levels for assessing three key areas of performance – economy, efficiency and effectiveness. This practice has been significantly influenced by recent reforms in the public sector globally. Local governments or city councils play a significant role in providing community services at grass-root levels. How different actors are involved in auditing practices at the local level has attracted recent research interest world-wide. This chapter contributes to the global public sector accounting literature by presenting a critical overview of the development of local government auditing in Australia. It focusses on the role of the local government regulations and various stakeholders in audit scope, methodologies and practices with an illustration from the state of Victoria in Australia. The evidence presented will contribute to understanding international audit practices in local governments across the globe.

The Food Hygiene (General) Regulations, 1970, when they first appeared, seem to have attracted more notice in the daily press than in the specialist journals, although, while re‐enacting much that was in the 1960 regulations, which they repeal, the new measures break new and important ground, as well as introducing a number of amending provisions, which experience has shown were needed. We tend to associate hygiene needs of food and drink with the thronging streets of the city and town, the hidden backrooms of restaurants, the bustling market and the mobile food van, which, in this motorized age, has ousted the bawling backstreet hucksterer.

Globalization has brought about migration and the transnational movement of people from different backgrounds, cultures, ethnicities, using different languages, and has thereby facilitated intercultural interaction and re-interpretation of lived experiences. Gender research in accounting is also influenced by globalization, which has created a platform where different cultures can meet and interact, and where knowledge can be synthesized from the work of authors from various different countries. Building on my own research experiences and their outcomes, this study examines the globalization of gender research in accounting by tracing the development of research on the relationship between Japanese women and accounting. The experiences of Japan highlight that knowledge in accounting, including gender-in-accounting studies, historically flows from West to East. The language, concepts and framework in existing Western-led accounting studies translate and visualize the history and phenomena in a Japanese context to be shared within the international accounting arena.

This study demonstrates that this process provides a body of interesting evidence from Japanese contexts in the fields of history, household accounting and professionalization. Accounting played an enabling role for women in Japan, while positioning women to act as catalysts for social change. Questions arise regarding the potential for such findings (from the East) to flow to the West and be accorded equal status to Western-led accounting research. The study concludes by discussing, in terms of achieving sustainable and innovative knowledge creation in accounting, the importance of herstory in understanding local culture and its integration into ‘global’ academic research.