Purpose – The purpose of this paper is to explore the relationship between different aspects of public library use with elements of economic growth and development. Design/methodology/approach – Statistical correlations were performed to uncover statistically significant relationships....

Formal, planned communication between all types of libraries and “telling the state's library story” resulted in the largest single appropriation of new money to libraries, from the state lottery, in Georgia history. This climax follows a string of funding accomplishments including a 20...

Examines the question of whether private library funds — often acquired by libraries through fundraising efforts — threaten the allocation of local public funds. Reports interviews with US librarians and government officials selected by convenient sampling. It is clear that concerns exist...

Uses a rich academic and professional literature to demonstrate that the rise and plateau of the US quality movement was the outcome of a complex senior management decision process that extended well beyond the problem of closing a quality gap between US and Japanese competitors. Firms in many...

This study investigates professional and job‐related attitudes and behavioural intentions of 427 state and municipal governmental accountants from five southwestern states. While professional commitment has been investigated in terms of its impact on conflict, researchers have not investigated...

The decision to disclose social information in annual reports is a voluntary one. A positive model of the factors that may influence firms′ decisions to disclose social information is proposed. It is hypothesised that the decision may be affected by (a) social performance, (b) political...

According to most authors, a body of (formal) knowledge is the crucial trait of professions. It is the presumed existence of this knowledge which legitimises claims to expertise, professional powers, autonomy and control over work. The body of knowledge around which the financial accounting...

This study investigates whether public accountants in the United States and Taiwan perceive the motivational factors (risks and benefits) surrounding unethical business practices differently because of national culture. The study was based on the general proposition that perceptions would differ...

This article critiques “middle‐of‐the‐road” approaches to corporate social reporting and their cautions against radicalising the subject. The historicity of the concept of middle ground is challenged philosophically, politically and socially, by suggesting that its foundations reside...