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The ethics of rights or the separative model has dominated Western thought since the Enlightenment and the ethics of care was developed as a feminist critique seeking to rebalance our basic thought structure. The ethics of care is used as a framework for analysis and as a visionary ideal to evaluate proposed changes in accounting practice. Reports on changes in conceptualizing accounting practice proposed by the AICPA’s special committees on assurance and financial reporting. The proposals challenge traditional views of accounting practice, based on rights thinking, and adopt concepts from new management theories compatible with the ethics of care. Contends that it is not clear to what extent these proposals, and other current proposals to address the problem of auditor independence, represent a real paradigm shift. The proposed changes are driven by an economic imperative to expand the scope of services of the profession and may result in a significant threat to the accounting profession’s claims to professional status.

The purpose of this paper is to reflect on some of the professional and practical challenges which emerged during the process of carrying out a small-scale action research project into different approaches to teaching English Literature in a Year-9 secondary classroom, completed in part-fulfilment of the requirements for a higher degree.

The author narrates an account of some of the difficulties faced by one emergent researcher whilst carrying out educational research in a comprehensive school in England.

The author suggests that even within a research-supportive environment where “research” is encouraged or expected, there is often limited effort from management to articulate the practicalities or evaluate its effectiveness. Despite this, the author emphasises the benefits to teachers and students of undertaking small-scale action research projects into issues of contemporary professional concern in the classroom. The author argues for the involvement of school administrators and universities in supporting teacher-researchers.

The value of this research lies in acknowledging some of the challenges that emergent researchers might face in conducting research in the context of the classroom, which might enable other teacher-researchers to anticipate and avoid similar problems in their own research, and circumvent criticism from those who believe that educational research should not be carried out by teachers.

Professionals’ market knowledge and business experience can facilitate transactions of residential property potentially impacted by stigmatised installations, such as large-scale public infrastructure. The purpose of this paper is to explore perceptions and assessments among homeowners, valuers (appraisers) and real estate agents (realtors) regarding infrastructure in general and high voltage overhead transmission lines (HVOTLs) in particular.

Informed by a literature review, separate surveys in Queensland, Australia, analyse via non-parametric and parametric means informational and perceptual variables concerning HVOTLs among 600 homeowners, 90 valuers and 90 real estate agents.

The findings reveal statistically significant differences in risk and valuation perceptions of homeowners, valuers and real estate agents relating to the placement of major linear forms of infrastructure.

This study adds to a now-solid body of literature pertaining to property effects of HVOTLs. It extends the analysis among classes of real estate professionals and provides new comparisons for further analysis and commentary.

The results speak to property professionals, land use planning and electricity authorities. Prior research can be triangulated with that obtained here from valuers and real estate agents who act as informants, gatekeepers and confidants in the market place. Various hypotheses address specific points of professional practice.

This study shows that property professionals’ disposition to HVOTLs and other large-scale infrastructure is likely to be a good deal more measured than that of homeowners, so that valuers and real estate agents might exercise a mediating influence in placement and installations decisions.

This research raises understanding of differences in market knowledge and perception of essential infrastructure among clients and property agents. As a point of difference, it concentrates on examining empirically what texts refer to as “information asymmetry” in residential real estate markets.

The purpose of this paper is to introduce the contents of the special issue and to clarify and extend conceptual and managerial debates concerning interpretive consumer research (ICR).

A discursive approach is adopted. The arguments are supported by quotes from authoritative publications in the field.

Researching the consumer has progressed far beyond the research for managerial implications and has become a major focus for the social sciences. In the field of qualitative market research, interpretive approaches to studying consumer behaviour are playing an increasing role. However, the economic and psychological heritage of consumer behaviour impedes appreciation of their aims, analytic logics, and methodological contributions. Ten issues about ICR are detailed in order to provide an integrative overview of what ICR is or is not.

Provides an insider's view and serves as a useful overview of debates and developments in the field.

The purpose of this paper is to describe the development of a scale (SITUZAP) to measure the situational factors that trigger channel switching, specifically within the television environment.

The domain construct is defined and 14 potential scale items were drawn from the literature and qualitative research. The scale was purified during the pilot phase and three scale items removed. The scale was re‐tested during the main study via an independent sample, confirming the two‐dimensional nature of the scale.

Reliability analysis indicates that the scale is internally consistent with co‐efficient alpha high across both pilot and main studies. Moreover, confirmatory factor analysis supports the two‐factor measurement model – “advertising triggers” and “RCD empowerment”. The test‐retest result (r=0.662) further provides evidence of stability within the scale. The scale has also been verified for content, criterion, discriminant, and nomological validity. All other indicators are within the acceptable range of statistics.

This is the first scale that measures the effect of situational factors on channel switching.

Library services to meet the needs of ethnic minority groups are described, along with the guidelines within which librarians operate in the development of multicultural library services. The needs of ethnic minority groups are identified and the ways in which these needs can be met by the public library are demonstrated.

The purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies. It aims to do so by focusing on attempts made by writing masters and accountants to establish a recognisable persona in the public domain, in England, during the seventeenth and eighteenth centuries, and to enhance that identity by behaving in a manner designed to persuade the public of the professionalism associated with themselves and their work.

The study is based principally on the contents of early accounting treatises and secondary sources drawn from beyond the accounting literature. Notions of identity, credentialism and jurisdiction are employed to help understand and evaluate the occupational history of the writing master and accountant occupational group.

Writing masters and accountants emerged as specialist pedagogues providing the expert business knowledge required in the counting houses of entities that flourished as the result of rapid commercial expansion during the early modern period. Their demise as an occupational group may be attributed to a range of factors, amongst which an emphasis on personal identity, the neglect of group identity and derogation of the writing craft were most important.

The paper highlights Early English Books Online (available at: http://eebo.chadwyck.com/home), Eighteenth Century Collections Online (available at: www.gale.cengage.com/DigitalCollections/products/ecco/index.htm) and the seventeenth and eighteenth century Burney Collection Newspapers as first class electronic resources now available for studying accounting history from the sixteenth century through to the eighteenth century.

The paper advances knowledge of accounting history by: profiling commercial educators active in England in the early modern period; studying the devices they employed to achieve upward social and economic trajectory; explaining the failure of an embryonic professionalisation initiative; and demonstrating the contingent nature of the professionalisation process.

This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expected to be valuable. It shows that there are a number of complementary explanations that can be applied to examine the value of public audit, including agency, signaling, insurance, management control, governance and confirmation explanations. The evidence from research and history is generally consistent with the agency and management control explanations. There is some support for the signaling and insurance explanations, while research evidence suggests that governance has differing impact in the public sector compared to the private. The confirmation hypothesis is also potentially relevant. Reviewing the history of the development of public sector auditing functions shows that at least some developments were consistent with explanations such as agency theory and management control. Auditing in the public sector is an area where more research is valuable. The paper concludes with a discussion of issues for further investigation.

Business, consumers and governmental organisations are harbouring a growing need to gain an appreciation of behaviours connected to food criminality. In order to acquire a cross-functional understanding of these thematic areas (crime and fraud) the mapping of existing research is needed. The paper aims to discuss these issues.

This paper contributes to the process of knowledge understanding, by systematically reviewing literature to provide an analysis of the current body of business knowledge against the thematic criterion of “supply chain food crime” and “supply chain food fraud”. The analysis derives themes from the literature and maps this across the eight pillars underpinning the UK Government paper on food supply chain resilience.

A distinct gap lies with the eight pillars of food supply chain resilience, business interest into supply chain criminality and academic research into the field. There are noteworthy gaps when the literature is analysed to that of the UK Government report.

The limitation of the study was its focus on business-only journals; a plethora of literature resides in the science field (e.g. testing) that has not made its way to business text.

Drawing inference between business research and the government report, clear identification and tangible research areas can be immediately exploited to align cross-functional thinking.

The gap of consumer is not as yet addressed in this field, this research contributes originally to this gap and the need to address the same for societal benefit.

The paper concentrates on the metrics know to contribute to “food crime” and “food fraud” and deviating views of academic vs non-academic literature. In conclusion the paper identifies thematic areas for further research and presents a conceptual framework of food supply chain resilience.