Suchergebnisse

A recent study by Jacobs [2003] examines economic class bias in the contemporary recruitment practices of public accountancy firms. The study bases its argument on a historical review that suggests such bias has its origins in early Scottish chartered accountancy. This paper challenges the Jacobs thesis by examining the notion of economic class in relation to the social status of professions, and provides archival evidence of the effects of the recruitment practices of Scottish chartered accountants from mid 19th century until the beginning of the First World War. This evidence demonstrates a dual effect. The first is a considerable change during this period in the economic class origins of the general community of chartered accountants in Scotland and the second is relative stability in the economic class origins of their leadership. Scottish chartered accountancy immigrants to the US provide a clear example of the general community effect. They also reveal how economic class was not a significant factor in the success of their American professional careers. The data also highlight differences in these matters between chartered accountants from each of the three Scottish bodies and suggest generalizations about early Scottish chartered accountancy are inappropriate. Overall, therefore, and contrary to the argument of Jacobs, the early Scottish chartered accountancy bodies did not maintain their social status in terms of the economic class origins of their general memberships. Instead, they coped with the economics of a growing market for their services by increasingly recruiting men from lower middle class and working class backgrounds while maintaining their social respectability as a professional grouping with leaderships almost exclusively of upper class and upper middle class origins.

The paper reasserts the importance of biographical research in accounting history by reference to Stephen Zeff's book on Henry Rand Hatfield. It illustrates that depth studies of individual actors offers compelling insights to the history of accounting theory, practices and institutions. Biography also has the capacity to reveal insights which have a bearing on modern day issues.

The purpose of this paper is to observe and explain signs of a historical change in the form of annual reporting of very large British industrial corporations. It is based on an argument by Sikes [1986], supported by Ewen [1988], that contemporary business management uses the annual report to reflect corporate style by means of visual metaphors of corporate character. Using data extracted from the annual reports of a small sample of British industrial corporations, the paper reports results consistent with the argument. The data indicate the annual reports of these corporations have increasingly been used as stylistic means of establishing corporate identity in a consumer-oriented world. This raises concern about the effectiveness of such reports as mechanisms of corporate governance.

We use data from the Wisconsin Longitudinal Study (WLS) to consider the distal and proximal correlates of happiness and eudaimonia in later life. Even after controlling for proximal covariates, outcomes at age 18 (IQ score, parental income and parental education) remain good predictors of well-being over 50 years later. In terms of the proximal covariates, mental health and social participation are the strongest predictors of well-being. Although some factors are important in explaining both happiness and eudaimonia, there are notable differences between the two measures: well-being policy will thus depend to an extent on which measure is preferred.

We use data from the Wisconsin Longitudinal Study (WLS) to consider the distal and proximal correlates of happiness and eudaimonia in later life. Even after controlling for proximal covariates, outcomes at age 18 (IQ score, parental income and parental education) remain good predictors of well-being over 50 years later. In terms of the proximal covariates, mental health and social participation are the strongest predictors of well-being. Although some factors are important in explaining both happiness and eudaimonia, there are notable differences between the two measures: well-being policy will thus depend to an extent on which measure is preferred.

We use data from the Wisconsin Longitudinal Study (WLS) to consider the distal and proximal correlates of happiness and eudaimonia in later life. Even after controlling for proximal covariates, outcomes at age 18 (IQ score, parental income and parental education) remain good predictors of well-being over 50 years later. In terms of the proximal covariates, mental health and social participation are the strongest predictors of well-being. Although some factors are important in explaining both happiness and eudaimonia, there are notable differences between the two measures: well-being policy will thus depend to an extent on which measure is preferred.

We use data from the Wisconsin Longitudinal Study (WLS) to consider the distal and proximal correlates of happiness and eudaimonia in later life. Even after controlling for proximal covariates, outcomes at age 18 (IQ score, parental income and parental education) remain good predictors of well-being over 50 years later. In terms of the proximal covariates, mental health and social participation are the strongest predictors of well-being. Although some factors are important in explaining both happiness and eudaimonia, there are notable differences between the two measures: well-being policy will thus depend to an extent on which measure is preferred.

We use data from the Wisconsin Longitudinal Study (WLS) to consider the distal and proximal correlates of happiness and eudaimonia in later life. Even after controlling for proximal covariates, outcomes at age 18 (IQ score, parental income and parental education) remain good predictors of well-being over 50 years later. In terms of the proximal covariates, mental health and social participation are the strongest predictors of well-being. Although some factors are important in explaining both happiness and eudaimonia, there are notable differences between the two measures: well-being policy will thus depend to an extent on which measure is preferred.