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The stereotypical image of the profession is poor with accountants appearing in the popular media as either the object of satire or the criminally inclined expert who deceives the public for self-gain. Extant research on the portrayal of the stereotypic accountant is limited in two ways: (1) existing research assumes a unitary concept by inferring a dominant image when the accountant stereotype is multifaceted; and (2) it is unclear from existing research whether the dominant image results from perceived character traits or the duties undertaken by accountants. This paper relies on qualitative methods of data analysis to unpack the elements that underpin stereotypical images in accounting to develop a framework of external perceptions that distinguishes one image from another. The framework is constructed on two broad criteria that comprise accountants (personality traits and physical characteristics) and accounting (task functionality). The interplay of these two criteria creates four subtypes representing positive (Scorekeeper and Guardian) and negative (Beancounter and Entrepreneur) interpretations of the two basic categorizations: bookkeeper and business professional. Further analysis revealed four primary dimensions (Ethics and Sociable, Skill and Service) that underlie the construction of the subtypes. In general, the ‘Scorekeeper’ rates more highly than the ‘Beancounter’ on ‘Ethics and Sociable’ and the ‘Guardian’ rates more highly than the ‘Entrepreneur’ on ‘Ethics’. Accounting researchers and the profession could benefit from understanding how stereotypical perceptions are constructed and managed.

There is a wide range of issues involved in how users can exchange and integrate information and resources between databases given that each may have its own structure or taxonomy. This paper clarifies the issues concerning interoperability of data systems and user‐defined taxonomies and provides suggestions for new technical approaches. It is based on experiences in developing a web‐based portal for learning technology, a multidisciplinary field of research and practice. It outlines the nature of the problem in the context of current knowledge of the systems, protocols and implementation issues concerned with interoperability and introduces a possible solution.

The aim of the Game On project is to adapt and create highly engaging and motivating serious games to teach employment skills to prisoners, ex‐offenders and those at risk of offending (termed offenders). The target audience first trialled existing serious games with work‐based educational content to identify their limitations and to highlight gaps in provision. From this, a development plan evolved for the adaptation of these materials and the creation of new materials using 3D games mods' to teach induction information to prisoners in an accessible format. Games features include an ability to personalise educational content, locale detection for use in a variety of countries, accessibility features including signing tracks and closed captions and accompanying activities for a blended learning approach. Retrial of these serious games and games mods' with trainers and offenders found that they provided positive measures of engagement and effectiveness.

This paper aims to investigate different ways in which faculty members of sustainability-related departments in universities across the world perceive, understand and define sustainability and how these definitions are linked to their demographics and epistemological beliefs.

Scholars from different disciplines investigate the sustainability of social-ecological systems from different perspectives. Such differences in the understanding of, and approaches to, sustainability have created ambiguity within the field and may weaken its effectiveness, impact and reputation as a field of research. To contribute to the discussion about sustainability definition, a survey was conducted involving university faculty members working in sustainability-related academic departments around the world. Participants’ responses were analyzed using SPSS 24.0 involving descriptive and inferential statistics and principle component analysis. Additionally, responses to open-ended questions were qualitatively analyzed.

Factor analysis on sustainability definition items reveal four emergent universal definitions of sustainability, labeled as Environmentalism concerns, Common understanding, neo-Malthusian environmentalism and Sustainability as well-being. Statistical analyses indicate that individuals from developed countries are more likely to define sustainability as Environmentalism and Common understanding; however, individuals from developing countries tend to define sustainability as well-being. Also, more heavily engaged scholars in interdisciplinary research of sustainability are more likely to perceive sustainability as Common understanding. Logistic Regression models demonstrate a connection between epistemological perspectives of researchers and sustainability definitions. Qualitative content analysis indicates that interdisciplinarity and collaboration are the most common challenges to sustainability research.

The findings of this study demonstrate disconnects between scholars from developing and developed countries in understanding and defining sustainability, and these disconnects may present further challenges for global sustainability scholarship.

This paper reviews the progress that Cornwall County has made since the murder of Steven Hoskin and the resulting Serious Case Review (Flynn, 2007). Interviews were held with senior and frontline personnel, whose agencies were in contact with Steven and the people who moved into his bedsit. The agencies have progressed significantly, in terms of attitude and reforming the way in which they work. The outcomes and processes that have resulted from the action plans that were drawn up have been welcomed, although there are still challenges to overcome.

The purpose of this study is to assess the benefits derived from the application of mobile devices as part of the students’ online learning experience and the extent to which the perceived benefits are linked to student learning styles.

A small group of students enrolled in an exclusively online graduate accounting program were issued with iPods as part of their learning materials. Two data collection instruments were issued: a questionnaire to elicit students’ opinions on the usefulness of the iPod as a tool for learning; and a questionnaire to establish their learning styles (using a VARK^© questionnaire).

The findings indicate that the primary advantage of iPods lies in its portability, which, in turn, facilitated efficient and effective use of time and study planning. The portability attached to iPods allowed students to take advantage of what otherwise have been down‐time, such as commuting. Students with a preference for visual learning rated the iPod as being important to their learning.

The generalizability of the findings is limited due to the low sample size (23) that constrains the robustness of the results.

The exploratory nature of this study provides preliminary evidence on the perceived usefulness of handheld devices as a learning tool.

This article details findings on how leaders of deeper learning schools establish, maintain, and propel unique teaching and learning environments. In this case study, the authors present findings from data collected through interviews with 30 leaders of self-proclaimed deeper learning initiatives and site visits to those elementary and secondary schools.

Using a case study approach, the authors collected data from interviews and observations of 30 school leaders.

The study's findings indicate how leaders of schools that engage in deeper learning tend to adhere to three core practices. First, the leaders of deeper learning schools in this study intently listened to the community to ascertain needs and desires; this drove the vision. Second, leaders of deeper learning schools created learning spaces that empowered students and gave them voice, agency, and choice. Third, leaders of deeper learning schools sought to humanize the schooling experience.

This study provides actionable examples of what leaders currently do to engage kids and teachers in deeper learning. These leaders offer insights into specific actions and practices that they espoused to make the schooling experience markedly different.

Previous studies focused on the deeper learning of schools and students. This is one of the first studies to focus on the inteplay between deeper learning and school leaders.

This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya.

The historical method is used to interpret relevant documentary evidence in the development of accounting in Libya vis-à-vis developments in the country’s post-colonial political-economic history.

The development of accounting regulation in Libya is traced to post-colonial political-economic history that occurred independent of the country’s colonial past. The immediate aftermath of colonialism (1951-1968) showed that Western accounting practices used by Western businesses operating in Libya were imbued by pro-Western ideology. Basic legislative requirements for accounting and auditing emerged during this period through legislation. Two distinct epochs surfaced during Muammar Gaddafi’s rule: initially, the state advocated a centrally planned economy, but in the 1980s, an ideological shift occurred, which opened the Libyan economy to the global market. The first epoch saw the formation of accounting regulatory agencies consistent with the state-centred organisation of society, and the second epoch engendered the development of accounting standards consistent with the developments in market-centred societies during the era of globalisation.

The study offers unique historical evidence on the development of accounting regulation in a developing country independent of its colonial history. The study enhances our understanding of how the interplay between the political economy and the ideological basis of the state determines the historical path of accounting as a basis for predicting the possible future direction of accounting development.

The purpose of this paper is to demystify the meaning of the term “consequential loss” in relation to the practice of construction law. Parties may have different understandings of the term and typically an exclusion clause will not solely relate to consequential loss, but will also include other heads of losses for which the party will not be liable for, such as loss of profit, loss of revenue and loss of business.

The question emerges as to whether the term consequential loss has a definitive legal meaning in its own right. This study seeks to ascertain the definition of the term consequential loss within the construction industry through a review of the legal position regarding liability for breach of contract and consequential loss through the consideration of the case law relating to this topic and the associated secondary sources of information.

The study concludes by elucidating a clear interpretation of the term consequential loss and guidance of how it should be used in contract law.

Recent cases and established authorities are considered together for the first time in this work which assists in the development of legal principles of direct and indirect losses and the determination of how they apply to the built environment.