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There are a range of business evaluation methods that can be applied to determine the value of a business. Ultimately, the valuation of a business is what someone will pay for it when the sale transaction is completed. When determining the value of their own business, business owners are often influenced by how hard they have worked to start and build up the business, what the business represents and their projections for the future (Hawkey, 2017). This case provides an opportunity for students to consider exit strategy planning and how to establish a fair market price for a business, how to consider the value of good will and, in particular, the value associated with running an environmentally conscious bakery operation. The trend toward environmental responsibility and green practices in the small business community has started to have an impact on the value of small companies (Inc. 2021). Finally, the case raises the issue of the personal values of the owners and the related implication of finding a buyer with similar values and interests for a bakery business.

This case was field researched and the company and individuals are not disguised. One of the authors interviewed the two owners of The Royal Bakery. There were three interviews over a six-month period. The interviews were audio recorded. An ethical review for this research was completed at the co-authors’ institution, and a case release was signed.

The Royal Bay Bakery presents Dave Grove and Gwen Snyder who, with over 30 years in the bakery business, had started to consider next steps toward retirement. Royal Bay Bakery was profitable and growing. As they prepared to retire and sell the business, they were unsure about how to maximize the value of the business. They also wanted to find a buyer who would recognize and continue their business commitment to environmental and social sustainability.

This case may be taught in a class on exit strategies for small family businesses in the context of a small business course. This case is appropriate for both undergraduate seniors and graduate students. The case may be used to help students understand small business valuation, family ownership and exit strategies and environmental practices in small businesses. Instructors may choose to emphasize specific conceptual tools, including SWOT analysis, and business valuation. The case may also be used to reinforce applications of exit strategy for small, family-owned businesses.

We argue this method of inquiry better represents the participants' learning, lives and experiences in the formal neoliberal education system prioritising performativity, categorising and ranking students.

The paper explores using poetry as a research method to reveal the learning experiences of adult learners, who have often had disruptive experiences of the formal schooling system and return to study in community-based education spaces. Inspired by Laurel Richardson’s transgressive technique of presenting sociological data through poetry as method, we use poetic representations of these learners' lives alongside case study research methodology. The research was conducted in conjunction with Neighbourhood Houses in Victoria, Australia. Qualitative data were generated through conducting multiple case studies of learners across various adult community education (ACE) sites. In this research, some case studies were presented in the traditional method of writing biography, others were written in the form of found poetry, which we refer to as data as poetry and text. The paper uses found poetry through participant-voiced poems written from interview transcripts. We argue this method of inquiry better represents the participants' learning, lives and experiences in the formal neoliberal education system prioritising performativity, categorising and ranking students. Our findings highlight the benefits of using poetry to communicate data in case study research as it effectively represents the experiences of adult learners' lives in a creative and concise form, transgressing normative practices of writing education research. These poetic representations of data reveal learner experiences in an embodied and agentic way while providing readers with a deep and rich understanding of these crucial adult learning spaces.

Our findings highlight the benefits of using poetry to communicate data in case study research as it effectively represents the experiences of adult learners' lives in a creative and concise form, transgressing normative practices of writing education research.

This research paper is empirical research and has not been submitted elsewhere for publication.

Are business outcomes due primarily to entrepreneurial and managerial ability or are they mainly the result of business content? The purpose of this study is to explore this question by comparing the railroads of Victoria and Queensland (Australia) and the South-West and Northern Plains of America between 1881 and 1900. Given the commonalities of the four railway systems in terms of their economic orientation towards rural custom, and their marked difference in terms of ownership, one would expect similarities in their financial circumstances if outcomes were primarily determined by fluctuations in global commodity markets. Conversely, marked differences would be expected if outcomes primarily resulted from managerial initiative.

Conceptually, this study is informed by the idea that social and economic outcomes are shaped by long historical movements, with meaningful structural change occurring rarely but to great effect. In exploring this concept through a comparison of the railways of Australia and the American West, the study draws on two forms of archival evidence. One source of evidence relates to railroad management, operations and finances. Figures cited come primarily from Australian railway commissioners’ reports and Poor’s Manual of the Railroads of the USA. The other source of evidence relates to agricultural statistics. These are drawn from official reports.

This study argues that effective strategic decision-making can only occur if we understand the structural changes that alter our world. In the late nineteenth century, the Australian and American railroads servicing newly settled rural regions were financial failures because management failed to appreciate the structural changes that the revolution in steam-powered transport had initiated; a revolution which resulted in commodity prices – and hence, the railway rates for farm produce – being determined by global demand and supply balances rather than by local factors. As a result, they continued a policy of expansion that was no longer financially justified.

This study seeks to contribute to a fundamental debate in historical studies and management about the drivers of social and economic change. Increasingly, there is acceptance of the view that historical circumstances are inherently unstable and what counts is the particular change cascading through a myriad of “events”. This study points in a contrary direction, suggesting that business outcomes are primarily determined by deep structural shifts that can be understood and steered but seldom opposed.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

The article surveys dairy farmers' lay knowledge of climate change and the adaptation strategies they have implemented to respond to climatic and economic drivers. Dairy farming is highly dependent on local weather and climate. The case study is in Western Victoria, Australia, part of a major dairy farming region that contributes 26 per cent of national milk production and 86 per cent of the country's dairy exports. The paper aims to discuss these issues.

This study utilised a survey and semi-structured interviews in Corangamite Shire, to document dairy farmers' perceptions of climate variability and the adaptation strategies they have implemented, compared to meteorological data collected on climate variability in the recent past.

Farmers in this region perceive a change in rainfall and temperature broadly in line with meteorological records. Those that have experienced a greater degree of climate variability in drier regions were found to perceive it more accurately. Almost all respondents had already made changes to their dairy businesses, but in doing so only a small percentage were responding directly to seasonal variability or to longer term changes (9 and 15 per cent, respectively); the majority said they were responding to changing economic conditions in the industry.

A primary survey of dairy farming adds to knowledge of how climate variability is perceived, and how it is adapted to in a region heavily reliant on rainfall for its prime economic activity.

Apparel brands are heavily reliant on emotional appeal and creation of imagery to achieve consumer recognition and interest. This study examines how US female consumers compare and form impressions of competing national apparel brands. More specifically, this study examines consumer perceptions of five brand personality traits for various apparel brands and the relationship between brand personality and brand preference. Findings from this study show that although personality expectations for apparel brands differ, brands with favourable brand attitude have favourable competent ratings. Also, for brands with similar personality patterns, similarities could be found for such characteristics as product lines offered, brand image, retailing format, etc.

The only comprehensive list of British medical libraries hitherto available has been that in The Aslib directory 1928, and there is an extended account of those in London in Reginald Rye, The students' guide to the libraries of London (3rd ed., 1927), pp. 362–77. The new list, here put forward, is intended to bring the information from those two books of reference up to date, after nearly twenty years. British libraries are briefly listed among ‘Medical libraries outside North America’ in the Medical Library Association's A handbook of medical library practice, ed. Janet Doe, Chicago, American library association 1943, chapter 1, appendix 2, pages 41–64. The meagre information in that list, if contrasted with the detailed documentation of American and Canadian libraries in successive issues of the American medical directory, accentuates the need for us to know ourselves better. Several, perhaps many, medical librarians have had to compile lists of kindred libraries for their own convenience. A list which I had thus prepared seemed to Aslib to offer adequate basis for a Directory of British medical libraries, and in order to complete it Aslib issued a questionnaire in the autumn of 1944 to libraries known to possess medical collections and to hospitals, medical societies, and medical institutions throughout the British Isles. The information obtained from the generous response to this questionnaire is epitomized in the list which follows. I am responsible for all omissions and errors and I hope that those who detect any will supply corrections and additions so that this preliminary list may be revised and become a definitive Directory.

This article is an account of an ambitious change management effort across the inter‐organisational divide of health and education. It focused on improving the relationships between staff in health and education sectors, to enable people to work together with a sense of shared purpose and joint vision: to get young people with early psychosis back into education and training, and to keep them there. It involved working on people's mindsets, and discarding long‐held negative expectations of what mental health service users can achieve. The project is based in London.

Given the size of the Australian population the regional output of publications is impressive. The Australian National Bibliography, compiled and published by the National Library of Australia, includes in its annual volume a statistical survey of Australian book production. The latest figures available are those for 1976 and a comparative table for the preceding five year period shows a modest rate of growth. The titles of specific Australian interest published overseas are also shown. I have added figures for 1977 based on still unpublished information.