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In recent years the movement of refugees has led to increasing negative media and political discourse about migration in the United Kingdom, particularly as the number of refugees crossing the English Channel has increased. Despite this hostility, little is known about how the UK public perceive the journeys made by refugees or the refugees themselves.

In this study the authors used a story completion method to analyse perceptions and understandings of refugees. Participants were given the opening of a story about refugees crossing the English Channel and were asked to complete the remainder of the story. In total, 84 participants completed stories that ranged in length from two to 423 words. The stories were analysed using reflexive thematic analysis.

Each of the completed stories was analysed using reflexive thematic analysis and three themes were generated: Conflicting emotions: Uncertainty and the relief of reaching safety after a traumatic journey; The spectre of illegality: Borders and the uncertainty of what happens next; and Welcome or unwelcome?: Cultural values of welcome and hospitality.

The authors argue that this original use of the story completion method highlights how participants draw on cultural narratives of hospitality and welcome and that their stories are constructed using emotional categories that are in contrast to the more binary constructions of refugees that are present in media and government discourse about refugees and the English Channel crossings.

Karl Marx could only pen the memorable line, “the history of all hitherto existing society is the history of class struggles” because he was heir to the sanitary and public health reforms of the nineteenth century (Marx [1848] 1972, p. 335). The Black Death, which had wiped out much of fourteenth-century Florence and which had regularly decimated sixteenth- and seventeenth-century London, was now but a faint memory. Yet had a historian of some earlier period of European history thought to pen a line as presumptuous as Marx's, it might have read: “the history of all hitherto existing society is the history of struggle with plague or pestilence.” Epidemics and pandemics have haunted human societies from their beginnings. The congregation of large masses of humans in urban settings, in fact, made the evolution of human infectious disease microorganisms biologically possible (McNeill, 1976; Porter, 1997, pp. 22–25). Epidemics have been as determinative of the course of economic, social, military and political history as any other single factor – emptying cities, decimating armies, wiping out generations and destroying civilizations.

This case concerned applications that the aforementioned six actions be stayed. The six separate actions arose out of the personal pensions misselling that in turn forms the basis of the SIB guidance that initiated in October 1994, the Review of Past Business on Pension Transfers and Opt‐outs. That review is currently being imple mented by the Personal Investment Authority (PIA) and its members and is designed to identify individuals who have been sold personal pensions in circumstances so inappropriate to their individual needs that it constitutes a breach of the product provider or Independent Financial Advisers' (IFAs) compliance obligations under the Financial Services Act (FSA) 1986. The review is also designed to compensate such individuals by way of their re‐instatement to the financial position they would have been in had the misselling not taken place, and also provide a limited degree of compensation for any resulting distress suffered. The six Plaintiffs in this case ranged in age and occupation (indeed one of them was retired) but each in his or her own way was very typical of the estimated thousands of individual victims of pensions misselling. They included a retired miner who had been recommended to transfer his benefits from the mineworkers' pension scheme to a private transfer bond, a 34‐year‐old nurse who had opted out of the NHS superannuation scheme in favour of a private pension and a 50‐year‐old school janitor who had been advised by a pensions salesman not to join the local government superannuation scheme which he was eligible to join but rather to take out a personal pension instead. These individuals and the three other Plaintiffs brought actions relying on s. 62 FSA 1986 for compensation for loss suffered as a result of being wrongly advised by the six sets of Defendants that a personal pension policy was better than their occupational scheme.

The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting.

A retrospective and prospective essay focusing on developments in the historical accounting literature.

The special issue's advocacy of critical and interpretive histories of accounting's past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks.

The present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation.

In addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting's past.

The purpose of this paper is to determine whether one can infer the identities of specific business and management coursework topics that owner/managers of wineries want to have addressed by a wine industry‐specific educational institution by assessing upstream and downstream vertical integration strategies of their respective wineries.

Exploratory empirical research involves the gathering of relevant information by way of telephone interviews and using closed end questions. The theory of the resource‐based view (RBV) of the firm is the theoretical framework that was employed in developing relevant hypotheses.

The results demonstrate that one can predict the types of business and management courses that owner/managers of wineries want to have offered by assessing realized upstream and/or downstream vertical integration strategies of their respective wineries.

The research creates a bridge between research involving the RBV and the identification of needs of persons in various parts of the wine value chain. Such persons might either become involved in conceiving and/or rendering wine industry‐specific business and management instruction, or benefit by taking business coursework that has been established as relevant for them by this research.

Notes how the value of developing corporate identity (CI), as a means of encouraging an organization's key stakeholders to perceive the corporate entity in a clear and positive way, has been receiving increased attention in the last decade. To date much of the practitioner and academic attention has been focused on the communication function between an organization and its customers (primarily). In order that managers and academics are able to realize more of the potential that CI offers organizations, it is necessary to consider the role and impact CI can have on strategic management. Reviews the literature and considers the concepts of corporate identity, image, reputation and personality. Determines the linkages between these concepts and argues that image research studies should not just be oriented to improving images and communications but that this information can also have a central role to play in the strategic development of an organization. To do this presents a framework, referred to as a corporate identity management process (CIMP). Provides an illustration which shows how an understanding of stakeholder images can be used, via the CIMP, to reveal opportunities for developing sustainable competitve advantage.

It is an ill wind that blows nobody good, and the British public may be congratulated on the salutary, if rude, awakening which the gale raised in Chicago has given them. Peacefully slumbering, and content for years to accept as gospel truths the asseverations of all sorts and conditions of food‐fakers, both of home and foreign growth, the “Britisher” has suddenly received a shock from which it will take him a long time to recover. The abominable crime of milk‐adulteration—striking as it does at helpless infancy and at the vitality of the infirm and the weak; the “doctoring” of food products with a variety of pernicious drugs on the pleas of “preservation” and of meeting “public wants,” but in reality done for the sake of sordid gain; the gigantic meat and butter frauds, whereby largely the agricultural interest of this country has been brought to its present pass; the faking of beer and the wholesale arsenical poisoning which was one of its direct consequences; the denaturing of other foods by abstraction, substitution, and sophistication—all these things have been regarded by the “man in the street” with a sort of languid interest; have, at most, called forth passing comment from the lay press, and cheap sneers about faddery and faddists from various ignorant scribblers; while a succession of lethargic and feeble administrations have shelved the reports of their own Committees and Commissions, and, except under rare and abnormal pressure, have been content to adopt a policy of laissez faire.

This paper aims to explore how accountants manage the processes of identity (re)construction after identity crisis, resulting from increasing pressures and regulatory requirements, considering both introspective and the extrospective issues.

The study drew on an integrated framework drawing on Luigi Pirandello’s views about identity crises and the search for individual coherence and possible representation strategies. It used an ethnographic approach based on photo-elicitation, conversations and documentary sources to explore the identity reconstruction processes of Italian Commercialisti.

Several conditions caused an identity crisis among Commercialisti, including regulatory requirements, public administration demands and increasing power of IT providers. Commercialisti reacted to these circumstances by re-constructing their image through strategies designed to impress both themselves and others.

The paper has implications for the accounting profession in general and in Italy, suggesting that further pressure may result in rapid change efforts among accountants. It provides a broader and more systematic understanding of the threats to the role of accountants and suggests how they can manage complexity to create new opportunities. It also encourages accountants to focus on alternative roles as a possible new strategy that few have tried.

The paper provides a novel contribution to the understanding of identity crisis issues and related representation strategies in the accounting profession. Unlike past contributions, it made a full assessment of both the dynamics of an identity crisis and the micro-level responses to it, in a new, non-Anglo-Saxon context.