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The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical analysis in accounting research, particularly in the Pacific region.

This paper reviews relevant sociological and accounting literature. In addition, it presents the results of a case study where “first language” was used as a proxy for ethnicity.

The results of the literature review present six different research approaches towards determining ethnicity. Furthermore, it is found that “first language” was a justifiable determinant of ethnicity in an accounting education study.

The determination of reliable and valid proxies for ethnicity in accounting research is important for researchers, including those whose objective is to associate ethnicity with learning and teaching outcomes, accounting and financial reporting activities or behaviours.

In the context of accounting research, the value of this study is its challenge to the notions that culture and ethnicity are not only homogenous but interchangeable and to offer a reflection on how ethnicity can be determined.

The purpose of this paper is to investigate whether ethnicity makes a difference to the level of respect given to teachers by tertiary accounting students. In particular, it examines whether ethnicity has an impact on students’ perceptions regarding their teachers’ attributes and behaviors, which in turn influences their respect for their teachers.

First year accounting students, both domestic and international, were surveyed in New Zealand, Australia and the UK, using a purpose-designed online questionnaire. “Ethnicity” was categorized according to first language, resulting in three categories: Home, Chinese and Other International. Student responses to quantitative questions regarding attributes and behaviors were analyzed using MANOVA and ANOVA. Open-ended questions provided further insight into student perceptions.

Regarding teachers’ attributes, statistically significant differences are seen between the ethnic groups in qualifications, classroom control and professional qualifications or work experience, but not in teachers’ behaviors. The open-ended questions provided student contributions regarding respect. These included “clarity” and “good English skills.”

This research contributes to debates over the impact of ethnic diversity in the classroom. It also contributes to the debate over the definition of the concept of “ethnicity.” A comparison between three countries is unusual; all have significant numbers of international students. Value is added through the findings, which challenge often-held assumptions regarding stereotypical “Chinese learners.” The findings will also assist teachers who have large numbers of international students in their classrooms.

THE Electronic Computer Exhibition and the B.I.M. conference have provided material for serious contemplation. Sir Harold Gillett, Lord Mayor of London, opening the Exhibition suggested that we are living in the age of the second industrial revolution. There are some who share the Lord Mayor's view and others who take the whole matter in their stride. One thing is certain, we shall be able to do more—and do it more efficiently.

Using a life course perspective, we identified perceived events, transitions and trajectories in older adults' lives that contributed to and inhibited continuous participation in physical activities and exercise at three stages of their lives (ie, young adulthood, middle adulthood, late adulthood). In‐depth interviews with nine men and six women provided an understanding of how societal processes and opportunities, life course roles and transitions and individual meanings of physical exercise influenced the older adults' perceptions of and current participation in physical activity and exercise.

Examines the need for marketers of service innovations to be aware of barriers to trial and adoption. Considers the example of the introduction of interactive home video ordering services in the USA which failed in part due to inaccurate market segmentation and targeting. Introduces empirical evidence, based on Roger′s model of diffusion, that early trier segments exist for innovative services. States that the study′s findings are of relevance to other services such as cellular telephone systems and electronic funds transfer systems. Concludes that early trier segments should be targeted during initial marketing carried out by service providers, who will have studied potential markets and identified requirements of different segments.

For many years the senior citizen market has been eclipsed by the youth market. This has been especially true in the market for apparel. While manufacturers, such as Levi Strauss, have offered fuller‐cut clothing and jeans for the mature consumer, a void still exists in the fashion clothing market for older Americans.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Although none of the new music reference books of the past year totally replaces the old stand‐bys, some significant works did appear, especially in the areas of contemporary music, opera, and classical music discography.

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.