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The Director of the Department of Adult Education at the University of Nottingham has based this article on comments arising from a recent Further Education Replan project.

Professions have evolved in contrasting ways in different countries, although this has only recently been recognised by sociologists, who long had an Anglo‐American bias in their work on this subject. In the UK professions have generally evolved “bottom‐up” (i.e. through the activities of the professionals) in contrast to “top‐down” (through state intervention) in Germany. Since the valuation profession in Germany has not been regulated by the state it has not evolved as a high status occupation and lacks high entry standards or effective self‐regulation. This has resulted in a different approach to valuation theory and practice from that in the UK.

This issue is a selected bibliography covering the subject of leadership.

This paper reports results of analyses made at an all-female Gulf Arab university measuring the nature and extent of biases in students' evaluation of faculty. Comparisons are made with research reporting the nature of similar relationships in North America. Two issues are investigated: 1) What variables (if any) bias faculty evaluation results at an all-female Arab university? 2) Are biasing variables different in nature or magnitude to those reported at North America universities? Using the population of 13,300 faculty evaluation records collected over two school years at Zayed University, correlations of faculty evaluation results to nine potentially biasing factors are made. Results show biases to faculty evaluation results do exist. However, biases are small, and strikingly similar in nature to those reported at North American universities.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.