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Managing the diversity of the enlarged European Union (EU) is a central task for European policies. It is argued that this diversity leads to the development of a core-periphery pattern, separating cores of economic strength from peripheral regions being on the margins and lagging behind with mainly rural areas playing the peripheral part. This chapter describes the approach taken by the FP7 EU research project RUFUS – Rural Future Networks. It concentrated on rural regions and tried to work out the implications of the diversity of European rural areas by creating an interdisciplinary typology. The RUFUS typology is based on nine economic, social and ecological indicators and included regions (NUT3 level) from 10 European countries. A factor and cluster analysis was performed leading to a set of types of rural areas displaying their strengths and weaknesses related to their economic, social and ecological characteristics. The analysis was performed with different combinations of countries. The data set based on countries within the EU15 led to a first typology of four types showing a specific distribution of strong(er) and weak(er) types of regions already functioning for a longer time in the context of EU integration. Including more Central and Eastern European (CEE) countries led to a set of five types combined with the change of type distribution within and between the countries. The approach is an easy to understand classification and visualisation tool to show the relative development status of European regions as well as the relationship of the status with their location (core or border region).

Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint of nursing, how this gap is perceived and what challenges may be involved in bridging it.

Design/Methodology/Approach: The current study compares the findings of Tucker and Parker (2014) with both quantitative as well as qualitative evidence from an international sample of nursing academics.

Findings: The findings of this study point to the differing tradition and historical development in framing and addressing the research–practice gap between management accounting and nursing contexts and the rationale for practice engagement as instrumental in explaining disciplinary differences in addressing the research–practice gap.

Research Implications Despite disciplinary differences, we suggest that a closer engagement of academic research in management accounting with practice “can work,” “will work,” and “is worth it.” Central to a closer relationship with practice, however, is the need for management accounting academics to follow their nursing counterparts and understand the incentives that exist in undertaking research of relevance.

Originality/value: The current study is one of the few that has sought to look to the experience of other disciplines in bridging the gap. Moreover, to our knowledge, it is the first study in management accounting to attempt this comparison. In so doing, our findings provide a platform for further considering how management accounting researchers, and management accounting as a discipline might, in the spirit of this study’s title, “Learn from the Experience of Others.”

It is difficult today, after a decade which has seen the introduction of the 35 hour week, when people spend more time at recreation than at work; and when as a result of these developments there has been a substantial growth in interest in leisure and its uses, to realise the difficulties which must have faced the pioneers of nineteenth century public library service in establishing a service which was accessible to its intended clientele, the working class; in particular the difficulty of establishing adequate opening hours. Today because of changing economic and social circumstances there has been a tendency to curtail the opening hours of libraries. While this has been done with some reluctance in most cases, it has been accompanied by very little discussion of its impact on library services and the users of those services. Historically the problem of opening hours for public libraries has been very little discussed. The general tendency has been to dismiss the matter as a very minor problem. Allred for example writes These libraries were soon opened at hours convenient to the working man.

The authors developed online learning modules to train graduate and undergraduate student instructors (GUSIs) on grading and delivering feedback in quantitative disciplines. The authors report results from multiple assessments conducted during recent training events at a mid-sized, research-intensive institution and discuss implications for educational development.

Using pre/post-assessments, the author measured participants' learning gains and skill development. In Study 1, the authors measured learning gains for 109 computer science GUSIs randomly assigned to complete the modules or not. Participants who completed the modules performed significantly better on the post-assessment relative to the control group across all seven module learning objectives aligned with GUSI responsibilities. In Study 2, we iterated on both assessments and modules, replicating Study 1 results for GUSIs from other quantitative disciplines. In Study 3, the authors compared learning gains from online modules to in-person training sessions, focusing on the authentic task of providing written feedback on student work.

Proficiency improved equally and significantly via both training modalities.

At research-intensive universities, GUSI training can be inconsistent and difficult to scale and rarely assessed via direct measures of outcomes. To the authors’ knowledge, this is the first study to rigorously measure GUSI skill development via authentic assessment tasks such as grading student work and/or providing effective written feedback rather than simply testing knowledge. This study also addresses implications for designing and implementing effective GUSI training at scale.

The purpose of this paper is to use Stewart’s model of role as a lense from which to explore chairperson and CEO role dynamics in addressing strategic paradox and tension.

The paper draws on 29 semi-structured, in-depth interviews with chairpersons and CEOs of UK-listed companies. Interview data are subjected to role analysis using Stewart’s (1982) Demands-Constraints-Choice (DCC) model of role.

Findings indicate that relationship levels of trust, communication and chairperson time enable strategic tensions to be raised and confronted in the relationship reducing defensiveness. Two distinct approaches to handle strategic tensions are found. The CEO-led approach predominates and rests on less flexible role boundaries, requiring the chairperson to proactively identify strategic tensions and perform an advisory/mentoring role. The shared leadership approach, less prevalent, rests on highly flexible role boundaries where the skills and experience of each incumbent become more relevant, enabling the separation of efforts and integration of strategic tensions in the relationship in a “dynamic complementarity of function”.

The paper only applies to the UK context and is limited to contexts where CEO and chairperson roles are separate. The paper draws on individual perceptions of chairperson and CEOs (i.e. not pairs).

The paper provides insights to practicing CEOs and chairperson on two distinct ways of working through strategic paradox and tensions.

The paper adds to the scarce literature at chairperson and CEO roles and strategic paradox and tension.

The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as “Western” market economies, being classical and neoclassical contracting theories. The purpose of this paper is to illustrate how a particular Asian cultural attribute (guānxì ) impacts on the efficacy of fair value measurement.

Using a literature review and research of studies of the adoption of IFRS in China, studies of both guānxì and fair value in Chinese accounting research, this study unbundles Williamson’s governance structure and contracting theory to examine how guānxì is positioned orthogonally to fair value (market-oriented valuation) principles for financial reporting. This is followed by a case study of the events surrounding the collapse of China Medical Technologies.

Guānxì is integral to Asian economies and economic transactions. Resulting conditions, characterised by relational contracting, may not meet the qualitative characteristics of neutrality and faithful representation in fair value measurement of assets and liabilities. The same may be true when insider or “trusted party transaction” values prevail for large ticket transactions among entities in any jurisdiction.

Future research on the impact of guānxì may be constrained by its often hidden, and yet dynamic, character; and the varieties of its manifestations.

This study highlights how difficult it may be to achieve both comparability and relevance in the asset and liability recognition and measurement rules in Asian (and possibly also other) economies adopting accounting principles that are developed in a Western context.

ONE of the chief elements of success in Public Library work is suitable accommodation for books and readers, and it is interesting to note that Mr. Andrew Carnegie has recognised this by granting his money, in most cases, for buildings only. This means that many new libraries will commence with the best conditions as regards accommodation, and so escape the disabilities attaching to some of the older libraries through being housed in adapted buildings. Adapted buildings are rarely a success from an administrative point of view, as I can testify from personal experience.