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Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

New digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools impacts the role and use of judgment in financial due diligence (FDD).

The paper reports findings from a field study at a Big Four accounting firm in Sweden (“DealCo”). The primary data includes semi-structured interviews, observations and other meetings. Theoretically, it draws on Dewey’s The Logic of Judgments of Practise and Logic: The Theory of Inquiry and distinguishes between theoretical (what is probably true) and practical judgment (what to do).

In DealCo’s FDD practice, using more data and new DA tools meant that the realm of possibility had expanded significantly. To manage the newfound abundance and to use DA effectively, DealCo’s advisors invoked practical and theoretical judgments in different stages and areas of the data-driven FDD. The paper identifies four critical uses of judgment: Setting priorities and exercising restraint (practical judgment) and forming hypotheses and doing sense checks (theoretical judgment). In these capacities, practical judgment and theoretical judgment were essential in transforming raw data into actionable insights and, in effect, an indeterminate situation into a determinate one.

The study foregrounds the practical dimension of knowledge production for decision-making and contributes to a better understanding of the role, use and importance of accounting professionals’ judgment in a data-driven world.

The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).

The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.

First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.

The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Though lectures in military studies were given at King's College in the mid nineteenth century and again in the inter‐war period there was virtually no library to support them and history further records that towards the end of the Second World War military studies ceased and were not revived until 1953 when a Lectureship in Military Studies was established in the King's History Department. The holder of this lectureship was Michael Howard, who has since achieved wide renown in military history and strategic studies and is at present Chichele Professor‐Elect of the History of War in the University of Oxford. When he was appointed Reader in War Studies in 1961 and Professor of War Studies in 1963 the subject may be said to have finally got off the ground and in token of this it was organized as a separate Department of the College in 1961. I may add that, in common with higher education in general, the 1960s was a period of great expansion in the Department and between 1965 and 1971 four other lecturers were appointed to the staff. The growth of the War Studies Library kept pace with this expansion, for as early as 1953 when London University voted a special grant Michael Howard began to build up the Library on the surest foundations, so that as regards numbers there were approximately 2,500 volumes by the end of the 1950s and by 1977 it has grown to some 11,000.

The challenge of connectivity in Texas, between libraries and between citizens, is complicated by the state's size—both geographic and demographic—and its diversity—ethnic, economic, and technological.

Much of the literature on targeting of federal grants to the most needy local governments concentrates on the explanations of population and need. The author proposes that a third explanation, the aggressiveness and competence of city staffs, should receive attention from scholars also. The last major categorical grant program aimed at distressed urban areas, the Urban Development Action Grant program, is examined to find evidence of differences in the rates of submitting applications and successfully receiving funding among the eligible large cities. In a competitive grants program, federal targeting success will be limited because it is dependent on the initiative and capability of local officials to apply.

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.