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Don't believe vendors who tell you it will be easy to implement an enterprise resource planning system. It won't be. But it's not impossible, either.

Forests too thick with fuels that are too continuously spread to resist fire are common throughout the west. After a century or more of actively working to suppress fire across the landscape, we now recognize that fire is a part of our forests, shrublands, and range, and that it will come whether we wish it or not. At last, managers must realize forests cannot be fire-proofed (DellaSala, Williams, Williams, & Franklin, 2004). We must work with fire rather than against it.

Robert Franklin Hoxie was of the first generation of University of Chicago economists, a figure of significance in his own time. He is often heralded as the first of the Institutional economists and the impetus behind the field of labor economics. Yet today, his contributions appear as mere footnotes in the history of economic thought, when mentioned at all, despite the fact that in his professional and popular writings he tackled some of the most pressing problems of the day. The topics upon which he focused included bimetallism, price theory, methodology, the economics profession, socialism, syndicalism, scientific management, and trade unionism, the last being the field with which he is most closely associated. His work attracted the notice of some of the most famous economists of his time, including Frank Fetter, J. Laurence Laughlin, Thorstein Veblen, and John R. Commons. For all the promise, his suicide at the age of 48 ended what could have been a storied career. This paper is an attempt to resurrect Hoxie through a review of his life and work, placing him within the social and intellectual milieux of his time.

Takes an exploratory approach to the development of an accountability framework for environmental performance of the Australian Commonwealth public sector. Explains that the aim of the environmental performance accountability framework is for the various stakeholders to understand the actions of Commonwealth public sector organizations and consequences of those actions for ecological systems; to become familiar with the trends and changes in trends in public sector environmental performance; and to place stakeholders in a position to promote change when performance is not acceptable. Examines three interrelated strands of literature. Identifies key institutional stakeholders in the Commonwealth public sector. Synthesizes the literature related to public sector transformation, and reviews the flourishing literature on environmental accounting and reporting, and links it to the concept of environmental accountability. Drawing on this literature, explores interrelationships between three characteristics of environmental performance at the federal level in the Australian public sector: criticality of natural capital; information uncertainty; and regulatory response. Examines environmental accountability dimensions of each of these characteristics. Concludes by making three policy recommendations: first, measurement of environmental performance should focus on criticality of natural capital and informational uncertainty as bounded by the precautionary principle; second, the measures of criticality of natural capital and informational uncertainty should determine the extent of direct accountability to parliament for each public sector organization’s environmental performance; and, finally, a third party attestation of reported information is needed. Also makes some suggestions for extending this exploratory research.

There has been little thought given in science to the impact of direct brain‐machine interfacing upon the future development of human consciousness. Even less thought has been given to the possibilities for both optimizing and thwarting development in the cyborg child. A neurocognitive model of the evolution of cyborg consciousness is summarized, and from this model grounded speculations are offered pertaining to the future development of the higher cognitive functions in the cyborg child. It will be shown that cybernetic implants are “multistable”; that is, the artificial intelligence (AI) component of the cyborg brain‐machine linkage may function to condition development along ideological lines (the brain conditioned by the “ideological chip”), or may operate to open up neurocognitive development to new and heretofore unrealized limits (the brain’s development optimized by the “guru programme”). Development of the cyborg child may be conditioned in the interests of ideological concerns, or may lead to a consciousness that easily transcends all forms of ideology. Application of the guru programme may foster the emergence of new levels of cognitive complexity and information processing (à la Piagetian and neo‐Piagetian theory) that in turn allows new strategies of adaptation previously beyond human comprehension. The ethical and regulatory problems raised by cyborg technologies are addressed.

Often overlooked in discussions related to how to ensure accessible and affordable high-quality early childhood education is the heavy burden that has been carried by the early childhood workforce; the data reveal a level of exploitation of this workforce that must be considered and addressed. This chapter will focus attention on the economic realities of the early childhood workforce as a key element to achieve equitable access to affordable high-quality early childhood services.

This paper explores the issue of accounting and accountability in the spirituality and practices of an ecumenical Christian group – the Iona Community. Fundamental to the existence and operation of the Iona Community is their Rule, which requires all full‐members to account to each other for their use of money and time. This paper explores the development of that Rule and how it is actualised. It examines the accounting practices of individuals in the Community and the distinction between individualising and socialising accountabilities. Findings reported challenge the assumption that accounting has no role in a religious or sacred setting. The study also serves to illustrate that the distinction between individualising and socialising accountability is not clear. In the Iona Community structures of individualising accountability were subject to resistance. Structures of socialising accountability, while perceived as positive and empowering, had the potential to function as forms of internalised surveillance and domination.

Accounting is problematically shaped by a culture of spin. In the practice of accounting, presentational management risks assuming greater importance than an open and clear communication motivated by a concern to serve the public interest. We elaborate upon this problematic feature of contemporary practice and suggest pointers towards responding to the challenge it poses in terms of a better way for accounting in the new millennium.

Many businesses are faced with liquidity problems for various reasons. This is especially true for small businesses, since most must operate with fewer sources of both short and long term financing than larger firms. Where less financing is available, more assets must be held in liquid form to meet daily transactions and emergency requirements. Larger firms, that have better access to both the money and capital markets, can afford to hold fewer current assets and meet cash requirements just as quickly and efficiently through borrowing.

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.

The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.

The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.

The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.

The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.