Doing Accounting History: Why? When? Professor Garry Carnegie School of Accounting RMIT University Joint Editor, Accounting History

Size: px
Start display at page:

Download "Doing Accounting History: Why? When? Professor Garry Carnegie School of Accounting RMIT University Joint Editor, Accounting History"

Transcription

1 : Why? When? Professor Garry Carnegie School of Accounting RMIT University Joint Editor, Accounting History

2 Setting Each of us is a product of our past (we are the sum of all that resides in our past) History is our myth, our story, our dream of reality, grounded in the context of the past but created to inform the future (Archibald, 1999, p. 66) Our knowledge and understanding of the past is not only incomplete but also prone for revision RMIT University 2015 School of Accounting 2

3 Definition: the study of the nature, roles, practices, uses and impacts of accounting in historical settings Explosion in the literature in the field Increased national and international conferences, colloquiums and symposiums Participation by young scholars, especially women and drawn from around the globe Meanwhile accounting itself has become a more dominant profession or industry RMIT University 2015 School of Accounting 3

4 In recent years, the adoption of alternative methodologies and theoretical perspectives in accounting research [has] provided positive encouragement for investigating a wide range of periods, locations, entities, industries, activities, individuals and ideas in which accounting was implicated (Carnegie & Napier, 1996, p. 15) RMIT University 2015 School of Accounting 4

5 Questions in accounting history Why? When? How? Where? And one more? RMIT University 2015 School of Accounting 5

6 Why accounting history research? Examine the various roles played by the study of accounting history Such roles are diverse: - The past as a status symbol - The utility of accounting history - Critical decision-making theories RMIT University 2015 School of Accounting 6

7 Roles for accounting history The past as a status symbol - The early literature tended to glorify the practice of accounting and the status of accountants - Appeals were made to accounting s historical origins in order to enhance its status as a technical practice RMIT University 2015 School of Accounting 7

8 The past as a status symbol Accounting s long history has been proposed as a basis for asserting accounting s legitimacy as both a profession and an academic discipline Accounting history is perceived as enhancing the credibility of technical writers, practitioners and academics RMIT University 2015 School of Accounting 8

9 Appeals to accounting s past have served a number of key purposes: - Writers of early treatises argued the value and relevance of methods they were revealing and promoting - Depicting the knowledge of accounting practitioners as having deep roots and a longstanding ethic - Stories of progress from Pacioli s Summa assisted in establishing accounting s respectability in the Academy RMIT University 2015 School of Accounting 9

10 The past as a status symbol has been supplemented by other roles Today, official histories are often written to mark a special or celebratory occasion such as a key anniversary for a professional association or accounting firm and may be published, at least in part, for political purposes RMIT University 2015 School of Accounting 10

11 The utility of accounting history Early accounting academics relied on accounting s long history as justification for its status as a University discipline They defended the study of accounting s past by pointing to its usefulness Accounting history, therefore, enhances the way in which we can understand our present and forecast or control the future (Haskins, 1904, p. 141) RMIT University 2015 School of Accounting 11

12 Underlying such claims is a view of accounting as essentially progressive Focus on identifying the laws of progress Portrays the orderly and systematic development of accounting techniques and ideas often appealing to economic explanations (particularly those grounded in neo-classical economics) RMIT University 2015 School of Accounting 12

13 The AAA Committee on Accounting History (1970) justification for accounting history was both intellectual and utilitarian - Intellectual, for it illuminates the process by which accounting thought, practices and institutions develop, identifying the factors in the environment that induce change and revealing how this change actually occurs. It also seeks to determine the effect on the environment of changes in accounting thought, practices, and institutions. Finally, it contributes to a better understanding of economic and business history (1970, p. 53) RMIT University 2015 School of Accounting 13

14 - Utilitarian, for history throws light on the origins of concepts, practices, and institutions in use today, yielding insight for the solution of modern accounting problems. Given an understanding of the past interaction of the environment and changes in accounting practices and institutions, it may become somewhat easier to predict the consequences of currently proposed solutions (Committee on Accounting History, 1970, p. 53) RMIT University 2015 School of Accounting 14

15 The study of accounting emergence and change has served key purposes Elucidates the relationship of accounting and its environment Accounting history is worthy of study because it places accounting of today into perspective The past provides a data base that may provide solutions to the problems of the present RMIT University 2015 School of Accounting 15

16 In short, the study of accounting s past as a status symbol was, in the first instance, supplemented, by the utility of accounting history More recently, the study of accounting s past has been further supplemented by a more critical approach drawing on the perspectives of an array of disciplines, other than a traditional focus on economic rationales alone as was the mainstream tendency RMIT University 2015 School of Accounting 16

17 Critical and decision-making theories Under a more critical approach, the emphasis is placed on understanding accounting s past through the perspective of a range of social and political theories Recent efforts to augment an understanding of accounting s past have been based on wider conceptions of accounting s roles and locales, and on endeavouring to identify and assess accounting s impacts on human behaviour RMIT University 2015 School of Accounting 17

18 Such perspectives are drawn from fields such as sociology, psychology, political theory, education and law Appealing to economic explanations alone in accounting history research is no longer widely tolerated The over-reliance on economic decision making models resulted in alternative, noneconomic views of accounting being eschewed, narrowing an appreciation of the accounting s implications RMIT University 2015 School of Accounting 18

19 The agenda of the new accounting history (Miller, Hooper & Laughlin, 1991) with new accounting historians How had the social been intertwined with the accountings of the past and the present? What factors had been forceful immobilizers of accounting change? And what roles had accounting played in both construction and realization of the domains of the social and the political (Hopwood, 1985, p. 366) RMIT University 2015 School of Accounting 19

20 New accounting historians are more likely to see accounting as an instrument of power and domination than as a value-free body of ideas and techniques for putting into effect and monitoring contracts freely entered into between equals (Carnegie & Napier, 1996, pp. 7-8) RMIT University 2015 School of Accounting 20

21 Carnegie & Napier (2012) refer to the unifying power of history Ignoring the historical perspective means current accounting practice and ideas appear rootless, evanescent and arbitrary (2012, p. 353) Accounting also appears purely technical, the arena of accountants rather than of policy-makers or indeed of society in general (2012, pp ) RMIT University 2015 School of Accounting 21

22 Therefore, historical knowledge of accounting s past furnishes the unifying power that permits fuller understanding not just of accounting s but also of society s present and provides constructive input into developing and assessing our possible futures (Carnegie & Napier, 2012, p. 354) RMIT University 2015 School of Accounting 22

23 Today, there is a concern for the studying accounting in the contexts in which it operates (Hopwood, 1983) Accounting as social practice (rather than as mere technical practice) is regarded as constitutive (i.e. having power to establish or enact) Accounting (rather than mere accounting change) is shaped by its environment but also shapes the environment, including its use for shaping or modifying human behaviour As social practice accounting impacts organisational and social functioning and development (it is both enabling and disabling as well as pervasive) RMIT University 2015 School of Accounting 23

24 These key roles may be observed in studies concerned with developing knowledge and understanding of accounting s past RMIT University 2015 School of Accounting 24

25 Why accounting history research? - Appeal to accounting s long and glorious past, including celebrating key anniversaries and the commemoration of key actors - Develop an historical understanding of accounting as occurs in other fields of human endeavour - Inform our appreciation of contemporary accounting thought and practice - Provide a data base that may provide solutions to the problems of the present - Provide an appreciation into not just of accounting s but also of society s present and provide constructive input into developing and assessing our futures RMIT University 2015 School of Accounting 25

26 When? At what time or period? How long ago is too far? How recent is too soon? What is the time horizon for the study of accounting history? Surviving (and available) evidence is central to mounting historical accounting research (or the archive ) RMIT University 2015 School of Accounting 26

27 Any time day/month/year/decade/century Any era Any event(s) or any actor(s) Any peoples and any places Contemporary accounting history up to the late 1990s or early 2000s, subject to the availability of evidence RMIT University 2015 School of Accounting 27

28 Further reading Archibald, R. R., (1999), A place to remember: using history to build community, American Association for State and Local History, Carnegie, G. D. and Napier, C. J., (1996), Critical and interpretative histories: insights into accounting s present and future through its past, Accounting, Auditing & Accountability Journal, Vol. 9, No. 2, pp Carnegie, G. D. and Napier, C. J., (2012), Accounting s past, present and future: the unifying power of history, Accounting, Auditing & Accountability Journal, Vol. 25, No. 2, pp Committee on Accounting History of the American Accounting Association (1970), Report, in The Accounting Review, Vol. 45, Supplement, pp RMIT University 2015 School of Accounting 28

29 Haskins, C. W., (1904), An historical defense of bookkeeping, The Journal of Accountancy, Vol. 37. No. 4, April, pp Reprinted in Baxter, W. T. and Davidson, S. (1977), Studies in Accounting, 3 rd ed., Sweet and Maxwell, London, pp Hopwood, A. G., (1983), On trying to study accounting in the contexts in which it operates, Accounting, Organizations and Society, Vol. 8, Nos 2/3, pp Hopwood, A. G., (1985), The tale of a committee that never reported: disagreements in intertwining accounting with the social, Accounting, Organizations and Society, Vol. 10, No. 4, pp Miller, P., Hooper, T. and Laughlin, R., (1991), The new accounting history: an introduction, Accounting, Organizations and Society, Vol. 16, Nos 5/6, pp RMIT University 2015 School of Accounting 29

30 Small groups workshop Pre-reading: Gomes, D., Carnegie, G. D., Napier, C. J., Parker, L. D. and West, B., (2011), Does accounting history matter?, Accounting History Vol. 16, No. 4, pp Group requirements (1) Discuss and debate why accounting history? based on personal experience or overall impressions (2) Prepare (and read) a blurb for a Head of Department/School (maximum of 120 words) justifying the doing of historical accounting research as a component of a research agenda in accounting. (3) Discuss and debate how to make historical accounting research matter more and outline the key strategies for so doing within the group. RMIT University 2015 School of Accounting 30

The interplay of conceptions of accounting and schools of thought in accounting history

The interplay of conceptions of accounting and schools of thought in accounting history Accounting History The interplay of conceptions of accounting and schools of thought in accounting history Delfina Gomes University of Minho Abstract Paralleling the advent of different conceptions of

More information

AG418 Public Sector Accounting. Brief description of honours classes 2012/2013. AG424 Accounting Theories

AG418 Public Sector Accounting. Brief description of honours classes 2012/2013. AG424 Accounting Theories Brief description of honours classes 2012/2013 AG424 Accounting Theories To offer an advanced course on the historic foundations of, and contemporary theoretical issues in, accounting. The course builds

More information

Grounded Theory. 1 Introduction... 1. 2 Applications of grounded theory... 1. 3 Outline of the design... 2

Grounded Theory. 1 Introduction... 1. 2 Applications of grounded theory... 1. 3 Outline of the design... 2 Grounded Theory Contents 1 Introduction... 1 2 Applications of grounded theory... 1 3 Outline of the design... 2 4 Strengths and weaknesses of grounded theory... 6 5 References... 6 1 Introduction This

More information

Training and Development (T & D): Introduction and Overview

Training and Development (T & D): Introduction and Overview Training and Development (T & D): Introduction and Overview Recommended textbook. Goldstein I. L. & Ford K. (2002) Training in Organizations: Needs assessment, Development and Evaluation (4 th Edn.). Belmont:

More information

Aims of Individual Courses. Course 1 Introduction to the Creative Economy: Law, Technology & Culture

Aims of Individual Courses. Course 1 Introduction to the Creative Economy: Law, Technology & Culture MSc@CREATe Aims of Individual Courses Course 1 Introduction to the Creative Economy: Law, Technology & Culture This course offers a thematic introduction to the concept of the creative economy, which is

More information

School of Management MSc in Entrepreneurship Postgraduate Student Handbook Section 1

School of Management MSc in Entrepreneurship Postgraduate Student Handbook Section 1 School of Management MSc in Entrepreneurship Postgraduate Student Handbook Section 1 2015-2016 i Contents Page MSC IN ENTREPRENEURSHIP AT THE SCHOOL OF MANAGEMENT 1 PROGRAMME SPECIFICATION 2 PROGRAMME

More information

Social Policy Association Guidelines on Research Ethics

Social Policy Association Guidelines on Research Ethics Social Policy Association Guidelines on Research Ethics Introduction The purpose of these Guidelines on Research Ethics is to provide a framework to help members of the Social Policy Association (SPA)

More information

LLB (Hons) Law with Criminology Module Information

LLB (Hons) Law with Criminology Module Information LLB (Hons) Law with Criminology Module Information Year 1 Law of Contract and Problem Solving This module develops students knowledge and understanding of the law of contract. You will study the underlying

More information

Religious and moral education Principles and practice

Religious and moral education Principles and practice Religious and moral education Principles and practice Why is religious and moral education important for all children and young people? 1 What do children and young people achieve through learning in religious

More information

IMPACT OF CORPORATE GOVERNANCE ON PERFORMANCE OF COMPANIES IGOR TODOROVIĆ 1

IMPACT OF CORPORATE GOVERNANCE ON PERFORMANCE OF COMPANIES IGOR TODOROVIĆ 1 MONTENEGRIN IMPACT OF JOURNAL CORPORATE OF ECONOMICS GOVERNANCE Vol. 9, ON No. PERFORMANCE 2 Special Issue OF COMPANIES (May, 2013), 47-53 47 IMPACT OF CORPORATE GOVERNANCE ON PERFORMANCE OF COMPANIES

More information

Book Review of School, Family, and Community Partnerships: Preparing Educators and Improving Schools

Book Review of School, Family, and Community Partnerships: Preparing Educators and Improving Schools Book Review Book Review of School, Family, and Community Partnerships: Preparing Educators and Improving Schools Marilyn Price-Mitchell Key Words: family engagement, preparing educators, engaging families,

More information

Assessment Modes: Critical Review of a Body of Knowledge

Assessment Modes: Critical Review of a Body of Knowledge Assessment Modes: Critical Review of a Body of Knowledge Criteria In order to demonstrate functioning at Masters level in a critical review of a body of knowledge students will: show familiarity at first

More information

Developing Critical Thinking: Student Perspectives LILAC 10 Discussion Paper Dr Angus Nurse, University of Lincoln

Developing Critical Thinking: Student Perspectives LILAC 10 Discussion Paper Dr Angus Nurse, University of Lincoln Developing Critical Thinking: Student Perspectives LILAC 10 Discussion Paper Dr Angus Nurse, University of Lincoln SUMMARY/ABSTRACT This discussion paper relates to the interim findings of a research project

More information

Stage 3: Writing an Evaluation Report

Stage 3: Writing an Evaluation Report Stage 3: Writing an Evaluation Report Table of Contents SECTION 1: Executive Summary SECTION 2: Program Description SECTION 3: Evaluation Methodology SECTION 4: Findings SECTION 5: Interpretation and Reflection

More information

Health and Social Care Level 3. Unit 6 Sociological perspectives for health and social care

Health and Social Care Level 3. Unit 6 Sociological perspectives for health and social care Unit 6 Sociological perspectives for health and social care Definitions of Health Instructions and answers for Teachers These instructions should accompany the OCR resource Definitions of Health, which

More information

Dissertations 2: Introductions, Conclusions and Literature Reviews. This guide seeks to explain in simple terms the structure and

Dissertations 2: Introductions, Conclusions and Literature Reviews. This guide seeks to explain in simple terms the structure and Dissertations 2: Introductions, Conclusions and Literature Reviews This guide seeks to explain in simple terms the structure and purpose of dissertations introductions, conclusions and literature reviews.

More information

Regional & Urban Planning. University College Dublin An Coláiste Ollscoile Baile Átha Cliath

Regional & Urban Planning. University College Dublin An Coláiste Ollscoile Baile Átha Cliath An Coláiste Ollscoile Baile Átha Cliath National University of Ireland, Dublin Ollscoil na héireann, Baile Átha Cliath Regional & Urban Planning Session 2004/05 2 Regional and Urban Planning Contents Introduction:...4

More information

Creative Platforms: Online Writing, Branding and Social Media (Level 4)

Creative Platforms: Online Writing, Branding and Social Media (Level 4) Creative Platforms: Online Writing, Branding and Social Media (Level 4) Students on this course will explore and experiment with a range of Creative Platforms Online Writing, Branding and Social Media.

More information

Prepared to be Valuable: Positioning Ombuds Programs

Prepared to be Valuable: Positioning Ombuds Programs Prepared to be Valuable: Positioning Ombuds Programs ANDREA SCHENCK AND JOHN W. ZINSSER ABSTRACT The status and privileges conferred on organizational Ombuds programs allowing Ombuds to work differently

More information

NEVER STOP LEARNING FAMILY CHILD EARLY YEARS PRACTICE CHILDCARE- STUDIES DE DEVELOPMENT MASTER OF ARTS

NEVER STOP LEARNING FAMILY CHILD EARLY YEARS PRACTICE CHILDCARE- STUDIES DE DEVELOPMENT MASTER OF ARTS NEVER STOP LEARNING FAMILY CHILD EARLY YEARS PRACTICE CHILDCARE- STUDIES DE DEVELOPMENT MASTER OF ARTS (Early Childhood Studies) Course Overview The Masters of Arts (Early Childhood Studies) has been developed

More information

Chapter 9: Textual Analysis

Chapter 9: Textual Analysis Chapter Outlines for: Frey, L., Botan, C., & Kreps, G. (1999). Investigating communication: An introduction to research methods. (2nd ed.) Boston: Allyn & Bacon. Chapter 9: Textual Analysis I. Introduction

More information

Integrating Diversity Training into Doctoral Programs in Mathematics Education

Integrating Diversity Training into Doctoral Programs in Mathematics Education Transformations Volume 1 Issue 1 Winter 2016 Article 4 1-1-2016 Integrating Diversity Training into Doctoral Programs in Mathematics Education Ruthmae Sears University of South Florida Tonisha B. Lane

More information

Higher Computing Science Course Specification (C716 76)

Higher Computing Science Course Specification (C716 76) Higher Computing Science Course Specification (C716 76) Valid from August 2014 This edition: June 2015, version 1.1 This specification may be reproduced in whole or in part for educational purposes provided

More information

Learning and Teaching

Learning and Teaching B E S T PRACTICES NEA RESEARCH BRIEF Learning and Teaching July 2006 This brief outlines nine leading research-based concepts that have served as a foundation for education reform. It compares existing

More information

London School of Commerce. Programme Specification for the. Cardiff Metropolitan University. Bachelor of Arts (Hons) in Business Studies

London School of Commerce. Programme Specification for the. Cardiff Metropolitan University. Bachelor of Arts (Hons) in Business Studies London School of Commerce Programme Specification for the Cardiff Metropolitan University Bachelor of Arts (Hons) in Business Studies 1 Contents Page 1. Aims and Objectives 3 2. Programme Learning Outcomes

More information

THE BUSINESS OF THE DESIGN DOCTORATE A CRITICAL ANALYSIS OF AIMS, INTERACTIONS AND IMPACTS Martin Woolley, University of the Arts, London

THE BUSINESS OF THE DESIGN DOCTORATE A CRITICAL ANALYSIS OF AIMS, INTERACTIONS AND IMPACTS Martin Woolley, University of the Arts, London THE BUSINESS OF THE DESIGN DOCTORATE A CRITICAL ANALYSIS OF AIMS, INTERACTIONS AND IMPACTS Martin Woolley, University of the Arts, London This paper examines the aspirations of research students, whether

More information

Introducing Social Psychology

Introducing Social Psychology Introducing Social Psychology Theories and Methods in Social Psychology 27 Feb 2012, Banu Cingöz Ulu What is social psychology? A field within psychology that strives to understand the social dynamics

More information

FROM TERRIBLE TO TERRIFIC UNDERGRADUATE

FROM TERRIBLE TO TERRIFIC UNDERGRADUATE FROM TERRIBLE TO TERRIFIC UNDERGRADUATE ECONOMICS CURRICULA: An evidence- based assessment of an intellectual disaster, and a proposal for an alternative approach to economics teaching 1 PEPS- Économie

More information

This minor is not available to students on BSc Politics or BSc Politics and International Relations.

This minor is not available to students on BSc Politics or BSc Politics and International Relations. Minor Specification International Relations This specification provides a concise summary of the main features of the minor and the learning outcomes that a typical student might reasonably be expected

More information

Vocational Pedagogy. What it is, why it matters and what we can do about it. Bill Lucas 1. Background Note for UNESCO-UNEVOC e-forum.

Vocational Pedagogy. What it is, why it matters and what we can do about it. Bill Lucas 1. Background Note for UNESCO-UNEVOC e-forum. Vocational Pedagogy What it is, why it matters and what we can do about it Bill Lucas 1 Background Note for UNESCO-UNEVOC e-forum May 2014 1 Correspondent Professor Bill Lucas, Director, Centre for Real-World

More information

WHY THEORY MATTERS FOR EFFECTIVE HEALTH PROMOTION:

WHY THEORY MATTERS FOR EFFECTIVE HEALTH PROMOTION: WHY THEORY MATTERS FOR EFFECTIVE HEALTH PROMOTION: A BRIEFING I could not do my job without talking about theory. (Health promotion practitioner) There is nothing so practical as a good theory (Kurt Lewin).

More information

A CYCLE OF CHANGE: THE TRANSITION CURVE

A CYCLE OF CHANGE: THE TRANSITION CURVE A CYCLE OF CHANGE: THE TRANSITION CURVE This case was prepared by Alison Young and Terry Lockhart. Copyright Cranfield School of Management March 1995. All rights reserved. CHANGE OR TRANSITION? This short

More information

The Importance of Corporate Governance for an International Financial Centre

The Importance of Corporate Governance for an International Financial Centre The Importance of Corporate Governance for an International Financial Centre Eddy Fong Chairman 9 September 2008 Good morning ladies and gentlemen. I would like to start by congratulating the Chamber of

More information

SVIM E-JOURNAL OF APPLIED MANAGEMENT VOL-II, ISSUE- I, APRIL 2014, ISSN NO-2321-2535

SVIM E-JOURNAL OF APPLIED MANAGEMENT VOL-II, ISSUE- I, APRIL 2014, ISSN NO-2321-2535 The Program Management Office. Establishing, Managing and Growing the value of a PMO. Author: Craig J Letavec, PMP. Publisher: J. Ross Publishing, 2006. Pages: 388. ISBN 1-932159-59-2 Dr. Manasranjan Dashmishra

More information

A review on Daniel Hausman (2012): Preference, value, choice, and welfare, Cambridge University Press, Cambridge. Aki Lehtinen

A review on Daniel Hausman (2012): Preference, value, choice, and welfare, Cambridge University Press, Cambridge. Aki Lehtinen A review on Daniel Hausman (2012): Preference, value, choice, and welfare, Cambridge University Press, Cambridge Aki Lehtinen Preferences as total subjective comparative evaluations I always look forward

More information

A. Majchrzak & M. L. Markus

A. Majchrzak & M. L. Markus TECHNOLOGY AFFORDANCES AND CONSTRAINTS IN MANAGEMENT INFORMATION SYSTEMS (MIS) Forthcoming: Encyclopedia of Management Theory (Ed: E. Kessler) Sage Publications. A. Majchrzak & M. L. Markus The theory

More information

1 KPMG Business Academy. Internal Audit Risk and Compliance

1 KPMG Business Academy. Internal Audit Risk and Compliance 1 KPMG Business Academy Internal Audit Risk and Compliance 2 KPMG Business Academy Internal Audit supports an organization in accomplishing its objectives by bringing a systematic, disciplined approach

More information

Programme Description for Myths and Fairytales - Copenhagen and Oslo (20 + 10 credits)

Programme Description for Myths and Fairytales - Copenhagen and Oslo (20 + 10 credits) Programme Description for Myths and Fairytales - Copenhagen and Oslo (20 + 10 credits) Minor revision approved by the Dean May 22, 2011. Introduction Why do stories and myths appeal to modern man? What

More information

Guidelines for Preparation of Review Protocols

Guidelines for Preparation of Review Protocols Guidelines for Preparation of Review Protocols Type of document: Policy _x_ Guideline Procedure Version: 1.0, January 1 2001 Decision: Steering Group, Date? A Campbell Systematic Review is meant to review

More information

Programme Specification. M.Sc. in Criminology and Criminal Justice. Entry requirements: Aims and Objectives. Course Content and Structure

Programme Specification. M.Sc. in Criminology and Criminal Justice. Entry requirements: Aims and Objectives. Course Content and Structure Programme Specification M.Sc. in Criminology and Criminal Justice Entry requirements: Candidates should normally have at least a second class honours degree from a British university, or its equivalent,

More information

Applied Interpretation: A Review of Interpretive Description by Sally Thorne

Applied Interpretation: A Review of Interpretive Description by Sally Thorne The Qualitative Report Volume 15 Number 6 November 2010 1624-1628 http://www.nova.edu/ssss/qr/qr15-6/stgeorge.pdf Applied Interpretation: A Review of Interpretive Description by Sally Thorne Sally St.

More information

CRITICAL WRITING WORKSHOP

CRITICAL WRITING WORKSHOP CRITICAL WRITING WORKSHOP Purpose of a Critical Review The critical review is a writing task that asks you to summarise and evaluate a text. The critical review can be of a book, a chapter, or a journal

More information

Reporting Service Performance Information

Reporting Service Performance Information AASB Exposure Draft ED 270 August 2015 Reporting Service Performance Information Comments to the AASB by 12 February 2016 PLEASE NOTE THIS DATE HAS BEEN EXTENDED TO 29 APRIL 2016 How to comment on this

More information

How to Teach Serbian History Students about School Failure and Cultural Diversity

How to Teach Serbian History Students about School Failure and Cultural Diversity How to Teach Serbian History Students about School Failure and Cultural Diversity Lidija Radulović and Vera Rajović Abstract History teaching in Serbia has a clearly identified political role. Paramount

More information

The Future is Now: HR Competencies for High Performance

The Future is Now: HR Competencies for High Performance The RBL White Paper Series The Future is Now: HR Competencies for High Performance WAYNE BROCKBANK, DAVE ULRICH, JON YOUNGER, AND MIKE ULRICH The Future is Now: HR Competencies for High Performance * Wayne

More information

Master List, Student Competencies (Learning Outcomes), Goal Areas 1-10 and WSU Intensive Courses/Additional Graduation Requirements

Master List, Student Competencies (Learning Outcomes), Goal Areas 1-10 and WSU Intensive Courses/Additional Graduation Requirements Master List, Student Competencies (Learning Outcomes), Goal Areas 1-10 and WSU Intensive Courses/Additional Graduation Requirements (compiled from current WSU undergraduate catalog at http://catalog.winona.edu/preview_program.php?catoid=7&poid=884)

More information

PRINCIPLES FOR EVALUATION OF DEVELOPMENT ASSISTANCE

PRINCIPLES FOR EVALUATION OF DEVELOPMENT ASSISTANCE DEVELOPMENT ASSISTANCE COMMITTEE PRINCIPLES FOR EVALUATION OF DEVELOPMENT ASSISTANCE PARIS 1991 TABLE OF CONTENTS I. INTRODUCTION 3 II. PURPOSE OF EVALUATION 5 III. IMPARTIALITY AND INDEPENDENCE 6 IV.

More information

Book Review: W. A. Paton and A. C. Littleton: An Introduction to. Corporate Accounting Standards

Book Review: W. A. Paton and A. C. Littleton: An Introduction to. Corporate Accounting Standards Book Review: W. A. Paton and A. C. Littleton: An Introduction to Corporate Accounting Standards Zhiyan Cao Introduction This book has been viewed by many as the basis for modern accounting standardsetting.

More information

OCCUPATIONAL HEALTH IN EUROPEAN MEMBER STATES: A ROAD TO ORGANIZATIONAL HEALTH

OCCUPATIONAL HEALTH IN EUROPEAN MEMBER STATES: A ROAD TO ORGANIZATIONAL HEALTH International Journal of Occupational Medicine and Environmental Health, Vol. 14, No, 1, 13 17, 2001 OCCUPATIONAL HEALTH IN EUROPEAN MEMBER STATES: A ROAD TO ORGANIZATIONAL HEALTH JACQUES A. VAN DER VLIET

More information

Factors for the Acceptance of Enterprise Resource Planning (ERP) Systems and Financial Performance

Factors for the Acceptance of Enterprise Resource Planning (ERP) Systems and Financial Performance Factors for the Acceptance of Enterprise Resource Planning (ERP) Systems and Financial Performance Ayman Bazhair and Kamaljeet Sandhu Abstract The purpose of this research paper to present the synthesized

More information

Class on Hedley Bull. 1. Some general points about Bull s view

Class on Hedley Bull. 1. Some general points about Bull s view Class on Hedley Bull 1. Some general points about Bull s view A central claim in Bull s argument is that anarchy understood as interaction between and among agents, whether individuals or states, in the

More information

Journal of Professional Communication 2(2):15-21, 2012. Professional Communication

Journal of Professional Communication 2(2):15-21, 2012. Professional Communication Journal of Professional Communication The role of communication in governance: Universities and (new) media Melonie Fullick York University, Toronto, (Canada) Journal of Professional Communication 2(2):15-21,

More information

Nottingham Trent University Course Specification MA Public Sociology

Nottingham Trent University Course Specification MA Public Sociology Nottingham Trent University Course Specification MA Public Sociology Basic Course Information Awarding Institution: Nottingham Trent University School/Campus: School of Social Science/City Campus Final

More information

Kindergarten to Grade 4 Manitoba Foundations for Scientific Literacy

Kindergarten to Grade 4 Manitoba Foundations for Scientific Literacy Kindergarten to Grade 4 Manitoba Foundations for Scientific Literacy The Five Foundations Manitoba Foundations for Scientific Literacy To develop scientifically literate students, science learning experiences

More information

Formulating a convincing rationale for a research study. Rojon, Céline 1 & Saunders, Mark N. K. 2. GU2 7XH United Kingdom;

Formulating a convincing rationale for a research study. Rojon, Céline 1 & Saunders, Mark N. K. 2. GU2 7XH United Kingdom; Formulating a convincing rationale for a research study Rojon, Céline 1 & Saunders, Mark N. K. 2 1 Department of Psychology & The Surrey Business School, University of Surrey, Guildford, GU2 7XH United

More information

Telling tales : understanding and practising narrative career counselling. Euroguidance Centre Malta in association with MCGA May 2015 Dr Hazel Reid

Telling tales : understanding and practising narrative career counselling. Euroguidance Centre Malta in association with MCGA May 2015 Dr Hazel Reid Telling tales : understanding and practising narrative career counselling Euroguidance Centre Malta in association with MCGA May 2015 Dr Hazel Reid Overview The key note will: Consider the place of narrative

More information

Taking Student Retention Seriously: Rethinking the First Year of College

Taking Student Retention Seriously: Rethinking the First Year of College 1 Taking Student Retention Seriously: Rethinking the First Year of College Vincent Tinto Syracuse University Many colleges speak of the importance of increasing student retention. Indeed, quite a few invest

More information

Human Resource Development International

Human Resource Development International Human Resource Development International Call for Papers Special Issue: CSR, Sustainability, Ethics and International HRD. Guest Editors: Valerie Anderson Thomas Garavan Eugene Sadler-Smith Special Issue

More information

RESEARCH DEGREES HANDBOOK 2014-15

RESEARCH DEGREES HANDBOOK 2014-15 RESEARCH DEGREES HANDBOOK 2014-15 Section C: Framework for Postgraduate Student Training IN THIS SECTION: C1 C2 C3 C1 Context The Components of the Programme Management and Quality Assurance CONTEXT C1.1

More information

Turku School of Economics: Strategy for 2010 2015

Turku School of Economics: Strategy for 2010 2015 Turku School of Economics: Strategy for 2010 2015 Appendix A TURKU SCHOOL OF ECONOMICS STRATEGY FOR 2010 2015 1 The strategic position of the Turku School of Economics... 1 1.1 Operating environment...

More information

The challenge, of course, is that no two family s objectives will be the same. However, a potential hierarchy of objectives might be as follows:

The challenge, of course, is that no two family s objectives will be the same. However, a potential hierarchy of objectives might be as follows: The growth of the wealth management sector over the last 20 years has been fuelled by the promise to clients of a new, holistic and strategic approach. At the heart of the proposition is more intelligent

More information

Ethics in the Qualifying Law Degree

Ethics in the Qualifying Law Degree Ethics in the Qualifying Law Degree Welcome, introduction and background to the Law Society s work on legal ethics Tony King Chair The Law Society s Education & Training Committee Keynote address Sir Mark

More information

Religious and moral education Experiences and outcomes

Religious and moral education Experiences and outcomes Religious and moral education Experiences and outcomes Learning through religious and moral education 1 enables me to: recognise religion as an important expression of human experience learn about and

More information

Marketing Research Contemporary Themes and Trends

Marketing Research Contemporary Themes and Trends Marketing Research Contemporary Themes and Trends Mohammadreza Haji-Basri School of Management and Information System Victoria University PO Box 14428, Melbourne, Victoria 800, Australia Abstract To discuss

More information

Doctor of Education - Higher Education

Doctor of Education - Higher Education 1 Doctor of Education - Higher Education The University of Liverpool s Doctor of Education - Higher Education (EdD) is a professional doctoral programme focused on the latest practice, research, and leadership

More information

The Society of American Archivists and Graduate Archival Education: A Sneak Preview of Future Directions

The Society of American Archivists and Graduate Archival Education: A Sneak Preview of Future Directions The Society of American Archivists and Graduate Archival Education: A Sneak Preview of Future Directions Luciana Duranti Abstract The Society of American Archivists approach to graduate archival education

More information

The Profession of Public Administration PAD 5050, Spring 2007. Course Description and Outline

The Profession of Public Administration PAD 5050, Spring 2007. Course Description and Outline The Profession of Public Administration PAD 5050, Spring 2007 Course Description and Outline Class: Mondays, 5:15 p.m. 8:00 p.m. Location: Bellamy 003 Professor: Jim Murdaugh, Ph.D. E-mail: jtm06f@fsu.edu

More information

New Metrics Briefing 2: Feedback to the GELP Metrics co-design group Simon Breakspear, Cambridge University

New Metrics Briefing 2: Feedback to the GELP Metrics co-design group Simon Breakspear, Cambridge University New Metrics Briefing 2: Feedback to the GELP Metrics co-design group Simon Breakspear, Cambridge University The paper was prepared by Simon for the new metrics co-design group. We share it with the community

More information

School of Social Work

School of Social Work Social Work 282 School of Social Work St. Patrick s Building 469 Telephone: 788-5601 Fax: 788-7496 The School Director of the School: Gillian Walker Supervisor of Graduate Studies: Allan Moscovitch The

More information

DIPLOMATIC COMMUNICATION IN THE DYNAMICS OF THE INTERNATIONAL RELATIONS

DIPLOMATIC COMMUNICATION IN THE DYNAMICS OF THE INTERNATIONAL RELATIONS DIPLOMATIC COMMUNICATION IN THE DYNAMICS OF THE INTERNATIONAL RELATIONS Theodora Magdalena MIRCEA Special representative with the rank of general director Coordinator of the Infoeuropa Center Ministry

More information

The Know Nothing Movement in Iowa: Editor's Introduction

The Know Nothing Movement in Iowa: Editor's Introduction The Annals of Iowa Volume 53 Number 1 (Winter 1994) pps. 1-4 The Know Nothing Movement in Iowa: Editor's Introduction Marvin Bergman ISSN 0003-4827 Copyright 1994 State Historical Society of Iowa. This

More information

International Trade and Corporate Social Responsibility

International Trade and Corporate Social Responsibility International Trade and Corporate Social Responsibility Professor Kevin Kolben Rutgers Business School, Newark and New Brunswick, New Jersey, USA Testimony Before the Committee on International Trade European

More information

Police Organization and Administration. CJ 3600 Professor James J. Drylie Week 8

Police Organization and Administration. CJ 3600 Professor James J. Drylie Week 8 Police Organization and Administration CJ 3600 Professor James J. Drylie Week 8 Planning & Decision Making Mismanagement by Crisis The manager whose time is consumed by dealing with crisis is symptomatic

More information

LONDON SCHOOL OF COMMERCE. Programme Specifications for the. Cardiff Metropolitan University. MSc in International Hospitality Management

LONDON SCHOOL OF COMMERCE. Programme Specifications for the. Cardiff Metropolitan University. MSc in International Hospitality Management LONDON SCHOOL OF COMMERCE Programme Specifications for the Cardiff Metropolitan University MSc in International Hospitality Management 1 Contents Programme Aims and Objectives 3 Programme Learning Outcomes

More information

Management and Business Consultancy. National Occupational Standards October 2009

Management and Business Consultancy. National Occupational Standards October 2009 Management and Business Consultancy National Occupational Standards October 2009 Skills CFA 6 Graphite Square, Vauxhall Walk, London SE11 5EE T: 0207 0919620 F: 0207 0917340 Info@skillscfa.org www.skillscfa.org

More information

Inquiry As Stance: Practitioner Research for the Next Generation.

Inquiry As Stance: Practitioner Research for the Next Generation. i.e.: inquiry in education Volume 1 Issue 2 Article 7 12-1-2010 Inquiry As Stance: Practitioner Research for the Next Generation. Della R. Leavitt DePaul University, della.leavitt@rutgers.edu Follow this

More information

Applying Lean in the Public Sector: Must Do Better

Applying Lean in the Public Sector: Must Do Better Applying Lean in the Public Sector: Must Do Better Professor Peter Hines 1 Applying Lean in the Public Sector: Must Do Better Lean Thinking has a long history in manufacturing industry. It is newer to

More information

Chapter Four. Ethics in International Business. Introduction. Ethical Issues in International Business

Chapter Four. Ethics in International Business. Introduction. Ethical Issues in International Business Chapter Four Ethics in International Business 4-2 Introduction Business ethics are the accepted principles of right or wrong governing the conduct of business people An ethical strategy is a strategy or

More information

Nonprofit Organizations and Civil Society in the United States By Kelly LeRoux and Mary K. Feeney

Nonprofit Organizations and Civil Society in the United States By Kelly LeRoux and Mary K. Feeney Nonprofit Organizations and Civil Society in the United States By Kelly LeRoux and Mary K. Feeney Table of Contents Preface Acknowledgments SECTION I: INTRODUCTION TO THE NONPROFIT SECTOR & CIVIL SOCIETY

More information

Critical Realism. Background

Critical Realism. Background Critical Realism Critical realism offers an ontology that can conceptualize reality, support theorizing, and guide empirical work in the natural and human sciences. It views reality as complex and recognizes

More information

Three Challenges Facing Modern Macroeconomics. White paper submitted to the National Science Foundation

Three Challenges Facing Modern Macroeconomics. White paper submitted to the National Science Foundation Three Challenges Facing Modern Macroeconomics White paper submitted to the National Science Foundation Kenneth Rogoff, Professor of Economics, Harvard University, September 21, 2010 Abstract: Three Challenges

More information

Nottingham Trent University Course Specification

Nottingham Trent University Course Specification Nottingham Trent University Course Specification Basic Course Information 1. Awarding Institution: Nottingham Trent University 2. School/Campus: Nottingham Business School/City 3. Final Award, Course Title

More information

HAMPTON UNIVERSITY ONLINE Hampton University School of Business PhD in Business Administration

HAMPTON UNIVERSITY ONLINE Hampton University School of Business PhD in Business Administration Program Overview The PhD in Business Leadership and Administration is designed for professionals located nation wide who desire an advanced degree in business to excel in their careers. In addition, the

More information

Who Wins, Who Loses: Pluralism Versus Elitism

Who Wins, Who Loses: Pluralism Versus Elitism CHAPTER NINE Who Wins, Who Loses: Pluralism Versus Elitism CHAPTER OVERVIEW This chapter examines two competing approaches pluralism and the power elite school--in order to answer the basic questions Who

More information

The Pros & Cons of Outsourcing Investment Management

The Pros & Cons of Outsourcing Investment Management The Pros & Cons of Outsourcing Investment Management QR Code Presenters: Ed Hankins (Moderator), Director, Regional Municipality of York, Ontario Bruce Plante, Treasurer, City of Minneapolis Terry McCall,

More information

Student Engagement: Transference of Attitudes and Skills to the Workplace, Profession, and Community

Student Engagement: Transference of Attitudes and Skills to the Workplace, Profession, and Community Neil Hauenstein Virginia Polytechnic Institute and State University A common theme that has emerged in the Education and Training column has been strategies and techniques that allow students to take a

More information

Executive summary. Executive summary

Executive summary. Executive summary Executive summary 11 Executive summary Underlying this report by the Committee for the National Inquiry into the Teaching of Literacy is the conviction that effective literacy teaching, and of reading

More information

Critical thinking - applied to the methodology of teaching mathematics

Critical thinking - applied to the methodology of teaching mathematics Educaţia Matematică Vol. 1, Nr. 1 (2005), 57 66 Critical thinking - applied to the methodology of teaching mathematics Ioana Mărcuţ Abstract Critical thinking can be seen as having two components: 1. a

More information

C O N T E N T S. Introduction. Section 1. Section 2. Section 3. Mentee Preparation Workbook

C O N T E N T S. Introduction. Section 1. Section 2. Section 3. Mentee Preparation Workbook Mentee Preparation Workbook C O N T E N T S Introduction Section 1 The Mentor s Commitment and what a Mentor on our Scheme can offer you Contracting stage Section 2 Preparation for your journey as a mentee

More information

Culture and channelling corporate behaviour. A joint research project by ACCA and the ESRC

Culture and channelling corporate behaviour. A joint research project by ACCA and the ESRC Culture and channelling corporate behaviour A joint research project by ACCA and the ESRC Culture and channelling corporate behaviour The 2008 global financial crisis demonstrated very clearly how regulation

More information

Research Project: Religion and Politics in Communist Hungary, 1948-1964

Research Project: Religion and Politics in Communist Hungary, 1948-1964 Nicolas Bauquet, march 2005 Research Project: Religion and Politics in Communist Hungary, 1948-1964 I started my PhD research in September 2002 to elucidate the relationships between religion and politics

More information

INTRODUCING LANGUAGE TEACHER COGNITION

INTRODUCING LANGUAGE TEACHER COGNITION INTRODUCING LANGUAGE TEACHER COGNITION Simon Borg, Centre for Language Education Research, School of Education, University of Leeds The Origins of Teacher Cognition Research Teacher cognition research

More information

Join a truly global classroom this summer

Join a truly global classroom this summer 1 London Summer Schools Programmes 2014 Join a truly global classroom this summer About Contents 2 The LSBF Summer School Programmes offer intensive business courses aimed at university students from all

More information

NATHALIE BULLE. SOCIOLOGY AND EDUCATION Issues in sociology of education

NATHALIE BULLE. SOCIOLOGY AND EDUCATION Issues in sociology of education NATHALIE BULLE SOCIOLOGY AND EDUCATION Issues in sociology of education 2 SOCIOLOGY AND EDUCATION Issues in sociology of education I - PURPOSE OF THE BOOK Sociology and Education is a substantial introduction

More information

Section 1: What is Sociology and How Can I Use It?

Section 1: What is Sociology and How Can I Use It? Section 1: What is Sociology and How Can I Use It? CHAPTER 1.1: WHAT IS SOCIOLOGY? If you are going to apply sociology, you first need to know what sociology is! In this section, we will introduce you

More information

Contents Page. Programme Specification... 2

Contents Page. Programme Specification... 2 School of Management MA in Marketing Postgraduate Student Handbook Section 1 2014-2015 1 Contents Page Marketing at the School of Management... 1 Programme Director... 1 Director of Graduate Studies, School

More information

Different nonprofits devote different

Different nonprofits devote different Is Grant Proposal Writing a Fundraising Expense? by Mark A. Hager Editors Note: Detailed information on nonprofit organizations and their finances has never been more readily available. Nonprofit organizations

More information

Working Paper Series. Beyond the limits of accountants as trusted advisors for small and medium sized enterprises: environmental sustainability advice

Working Paper Series. Beyond the limits of accountants as trusted advisors for small and medium sized enterprises: environmental sustainability advice School of Management, Royal Holloway University of London Working Paper Series SoMWP 1207 Beyond the limits of accountants as trusted advisors for small and medium sized enterprises: environmental sustainability

More information

Programme specification: MA International Journalism. University of the Arts London (UAL)

Programme specification: MA International Journalism. University of the Arts London (UAL) Programme specification: MA International Journalism Awarding body University of the Arts London (UAL) Teaching institution London College of Communication (LCC) Final award MA International Journalism

More information

Product Mix as a Framing Exercise: The Role of Cost Allocation. Anil Arya The Ohio State University. Jonathan Glover Carnegie Mellon University

Product Mix as a Framing Exercise: The Role of Cost Allocation. Anil Arya The Ohio State University. Jonathan Glover Carnegie Mellon University Product Mix as a Framing Exercise: The Role of Cost Allocation Anil Arya The Ohio State University Jonathan Glover Carnegie Mellon University Richard Young The Ohio State University December 1999 Product

More information