Accounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously

Purpose – The purpose of this paper is to synthesize work in the emerging field of how accounting and accountability can be reoriented to better promote pluralistic democracy which recognizes and addresses differentials in power, beliefs and desires of constituencies. An agenda for future research and engagement is outlined, drawing on this and insights fromother papers in this special issue of the Accounting, Auditing and Accountability Journal (AAAJ) aimed at taking multiple perspectives seriously. Design/methodology/approach – The paper reviews and synthesizes the central themes associated with accounting, accountants and accountability regimes in pluralistic societies, especially with respect to the research studies in this AAAJ special issue, and it identifies possibilities for future research and engagement. Findings – Three central themes are identified: the challenges of achieving critical, pluralistic engagement in and through mainstream institutions; the possibilities of taking multiple perspectives seriously through decentred understandings of governance and democracy; and the value of an agonistic ethos of engagement in accounting. The articles in this issue contribute to these themes, albeit differently, and in combination with the extant social science literature reviewed here, open up pathways for future research and engagement. Practical implications – This work seeks to encourage the development of pluralistic accounting and accountability systems drawing on conceptual and practice-based resources across disciplines and by considering the standpoints of diverse interested constituencies, including academics, policymakers, business leaders and social movements. Originality/value – How accounting can reflect and enact pluralistic democracy, not least to involve civil society, and how problems related to power differentials and seemingly incompatible aims can be addressed has been largely neglected. This issue provides empirical, practical and theoretical material to advance further work in the area. Paper type Research pape

Creating a capital-efficient organization: Accele BioPharma

Research methodology Case information was mainly acquired through interviews with Richard Gammans, chief operating officer. Dr Gammans was a visiting professor at Fayetteville State University for a year, and two of the case authors developed personal friendships with Richard. Interviews were conducted over a two-year period as the accelerator got started. In addition, one author conducted a team-building session with the management team and one of the bio-startup researchers. An interview was also conducted with Clayton Duncan, chief executive officer, to gain his agreement with developing the case. The Accele website included a write-up on each of the pharmaceutical startup companies. The write-up included a company summary, description of the science (disease and cure), the size of the market, results from testing, regulatory considerations and intellectual property. A literature review was conducted as the basis for the information on the pharmaceutical industry. Case overview/synopsis This case is about a biopharmaceutical accelerator founded in 2011 by two senior executives with experience in both large pharmaceutical companies and running biotech startup companies. The founders were successful in raising capital to start their first venture capital fund which they used to invest in four biotech startups. All four startups were working in very different disease areas. For example, one developed a drug to help with hearing loss that the department of defense was funding. Another of the startups discovered drug candidates that attack antibiotic-resistant bacteria. Biopharmaceutical accelerators were relatively new. They differed from business incubators because they invest in the startups and provide operational support, but the degree of support provided varies across accelerators. The Accele BioPharma accelerator operated in virtual, network type of organization, and Accele BioPharma provided primary strategic and operational management for the startups. The challenge in this case is to identify how the leaders managed the virtual network, and what additional resources were needed so that the management team could expand their ability to assist startups to get drugs approved by the food and drug administration. Complexity academic level This case is suitable recommended for undergraduate/graduate strategy, undergraduate/graduate organizational behavior, entrepreneurship and health-care management courses

FORMS of TIME: Fields and Particles

We investigate the nature of time along the lines of some new Cosmological connections as well as introduce some new concepts on Tachyon and Tardyon theory

Coaxial atomic force microscope probes for imaging with dielectrophoresis

We demonstrate atomic force microscope(AFM) imaging using dielectrophoresis(DEP) with coaxial probes. DEP provides force contrast allowing coaxial probes to image with enhanced spatial resolution. We model a coaxial probe as an electric dipole to provide analytic formulas for DEP between a dipole, dielectric spheres, and a dielectric substrate. AFM images taken of dielectric spheres with and without an applied electric field show the disappearance of artifacts when imaging with DEP. Quantitative agreement between our model and experiment shows that we are imaging with DEP.Engineering and Applied Science

Mapping The Movement of Overwintering Western Monarch Butterflies (Danaus Plexippus) at the Pismo Beach Monarch Butterfly Grove Using ARCGIS Software

Dr. Villablanca of the Cal Poly Biology Department commissioned this project with the goal of tracking Monarch Butterfly spatial redistribution in anticipation of or response to severe weather events. We believe that Monarchs cluster non-preferentially on introduced Eucalyptus trees until midwinter when they begin to cluster preferentially on native conifers. Based on the efforts of a previous group of students, it has been deter- mined that, over a two-week time period in mid-winter, Monarchs spend the majority of their time on native conifers. We set out to clearly demonstrate Monarch Butterfly spatial redistribution in either anticipation of or response to severe weather

A Novel Experimental Scheme to Fully Separate Permethylated Glycans and Allow Online RP-LC-MS with Simplified ESI-MS Analysis

Abstract available for download

Koinonia

In This IssueThe Quest for Moral Integrity, James S. Spiegel The Freshmen Year Experience: A Senior\u27s Perspective, Ryan Hartwig Around CampusRelationship Emphasis Week, Jesse Brown Spotlight on ServiceThe Schuberts: Finding Passion on a Journey of Faith, David Craig Regular FeaturesPresident\u27s Corner Editor\u27s Disk Annual Conference: Memories of the ACSD 2000 at Taylor University Book Review: What Christians Think about Homosexuality ACSD Business: Placement Services ACSD Business: Logo Searchhttps://pillars.taylor.edu/acsd_koinonia/1014/thumbnail.jp

More Than Just a Name: Archival Authority Control, Creator Description, and the Development of Encoded Archival Context (EAC)

Encoded Archival Context (EAC) is an XML-based encoding standard for describing creators of archival records, museum items, or bibliographic units. Based closely on ISAAR(CPF), the International Council on Archives standard for archival authority records, EAC allows archival repositories to create authority records that manage the various forms of names associated with a person, corporate body, or family, much like traditional bibliographic authority records do. However, EAC also allows for the inclusion of detailed and structured descriptive information about the entity being described. Furthermore, EAC records can be linked to descriptions of archival collections, bibliographic entities, and museum items related to the entity being described. Through interviews conducted with practicing archivists involved in the initial creation of EAC, as well as with North Carolina-area archivists involved in a pilot project to implement EAC on a state-wide basis, this study focuses on how EAC will change the way archivists perform authority work and creator description, how it will affect the user experience at archives, and how it may be implemented across repositories, libraries and museums