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The paper seeks to explore the extent of involvement of management accounting in strategic inter‐organizational decisions and control in the context of offshoring of services.

For the present study, a multiple case study field research design was selected. A data‐bank media search identified companies actually offshoring their services. In total, 17 semi‐structured interviews with management accountants/managers were conducted in 14 of the identified companies. The interviews were analyzed using content analysis techniques.

Management accounting is involved in offshoring activities to a much lower extent than expected. The reasons range from contractual agreements between the different parties, which substitute in part for management accounting interventions, to competence problems in accounting departments. Therefore, management accounting often fails to provide support for strategic planning and coordination.

The data obtained through the qualitative research approach have a low‐scaling level, which limits subsequent analysis to descriptive statistics only.

The paper identifies risks and actual problems associated with offshoring, which indicate an increased need for coordinated planning and information processing. Furthermore, it raises the question of how management accounting can overcome existing competence problems with respect to the support of strategic decision making, in order to fulfil its function within the company more efficiently.

Literature does not provide convincing evidence of the practical significance of management accounting in the context of strategic decisions and inter‐organizational relations. This paper shows that management accounting currently remains far removed from its function as a developer of strategic decisions and as a support function for corporate planning and coordination processes.

This paper aims to argue that in the short history of New Zealand banking, political experimentation, based at first upon socialist ideology of the 1940s led to the nationalisation of The Bank of New Zealand (BNZ), followed by a period of neo‐liberalism in the 1980s and early 1990s in which the bank was privatised. It further argues that the establishment of Kiwibank Ltd in New Zealand at the dawn of the twenty‐first century was a return to the political ideology of the 1940s.

The paper discusses the nationalisation and subsequent privatisation of the BNZ and draws a parallel between the perceived banking environment as it existed in New Zealand in the twentieth century and as it existed at the establishment of Kiwibank. By way of context setting it also discusses the political environment as it relates to the nationalisation of the Bank of England.

The paper finds that in New Zealand, political experimentation, not commercial pragmatism, was the underlying motivating factor for the state's involvement in banking.

The paper contributes to the pool of knowledge regarding the political motivations behind nationalisation and state ownership of banking assets. The article is of interest to economic and political historians as well as those who study New Zealand political party history. Future policy makers could do well to reflect upon the motivations for state ownership of banking assets by asking if their decisions are driven by ideology or economics.

During a short two‐decade period (1879‐1903) processes for making food packages – paperboard cartons, tinplate cans and glass bottles – were mechanized by American inventor/entrepreneurs Robert Gair, Edwin Norton and Michael Owens, respectively. This paper aims to describe the context for packaged, processed food at the time, and to explore the men, their inventions, and the modern packaging industry that they collectively developed.

Biographies and patents were reviewed as well as contemporaneous and retrospective trade publications, newspapers, censuses and commentary.

Packaging's industrial revolution played a key role in the development of modern marketing. Mass‐produced cartons, cans and bottles collectively became building blocks for mass markets. By the time of the first supermarket in 1920, annual sales of packaged breakfast cereal, crackers, biscuits, canned fruits and vegetables, preserves, soft drinks and other prepared foods had increased by 60‐fold over 1880 levels, 80 percent of which occurred after 1910. The packaging companies of Gair, Norton and Owens capitalized on new methods of production and business integration (and collusion) to profit from the trend, and enabled emerging national brands like Nabisco, Campbell's Soup and Coca‐Cola to successfully lead a revolution in mass marketing.

This paper shows why and how the practically simultaneous invention of machines to make cartons, cans and bottles was able to accelerate the development of national brands and supermarkets. Inasmuch as the histories of the three packaging forms are not considered to be in the same “industry,” this research represents a fresh interpretation of secondary sources.

The purpose of this paper is to enhance students’ ability to use theory to assess facts logically and creatively. To achieve this end, the author explicates the evolution of retailing from its pre-industrial genesis to its Internet descendants in a historically based retail strategy class that investigates the determinants of new retail formats (major retail innovations – MRIs) over a > 200 year span. MRIs entail a major reconfiguration of the retail mix (i.e. price, product, place, promotion and personnel) , take significant business from existing formats that sell the same goods, generate greater benefits to customers than do rival formats and are widely imitated.

The author chronologically presents how the industrial revolution generated major environmental changes that facilitated a creative and highly effective re-organization of the retail mix.

Changes in environmental factors (e.g. mass production, transportation, location of population and communication) made possible retail formats that could not have existed earlier.

The course is based on two theories that are linked by the retail mix; one theory relates to consumer store choice, while the other relates to the minimum market size required for a retail format to be viable. To illustrate, more personnel raises service, drawing customers from rivals while raising costs; higher costs raise the needed market size.

All six MRIs are derived from the two aforementioned theories. Experience indicates these theories are valid for assessing retailing at all stages of economic development. The course is based on the authors own material.