In memoriam: Professor David J. Campbell, 1963-2017

Purpose This tribute is in memory of Professor David Campbell, who sadly died in June 2017. David was an influential and inspirational global researcher in accounting. This tribute summarises his significant contribution to the discipline as well as providing insights into his career at Northumbria and Newcastle Universities. Design/methodology/approach The tribute provides a review of David’s research and his key publications in accounting. Specifically, his invaluable contribution to social and environmental accounting disclosure and related corporate accountability is highlighted. Findings David was a hugely popular personality in the accounting research discipline and he will be missed by colleagues and friends across the world. His insightful research, thinking and engaging personality led to enduring friendships and significant collaborative research publications. David was a great supporter of international conferences at which he actively encouraged and nurtured research by others around him. Research limitations/implications David leaves a legacy of influential publications in accounting that have shaped the discipline and have helped develop solid foundations for rigorous future research in the area. Practical implications David’s research had significant practical implications with regard to the usefulness of voluntary accounting disclosure narrative to stakeholders. As well as highlighting the policy implications in relation to corporate disclosure, his work contributed to the debate concerning the accountability and ethics of organisations. Beyond research, David was also influential in professional accounting education as ACCA chief examiner for “Governance, Risk and Ethics”, embedding these issues into the curriculum. Social implications The tribute highlights David’s global collaborative research friendships and their fruitful publications. He will be a huge loss to those people and others who knew him closely, as well as to the accounting community in general. Originality/value David enhanced the discipline as we know it and through his work will continue to shape the discipline in years to come. David had a love for research and for others whom he knew through it

Design, characterization, and fabrication of solar-retroreflective cool-wall materials

Raising urban albedo increases the fraction of incident sunlight returned to outer space, cooling cities and their buildings. We evaluated the angular distribution of solar radiation incident on exterior walls in 17 U S. climates to develop performance parameters for solar-retroreflective walls, then applied first-principle physics and ray-tracing simulations to explore designs. Our analysis indicates that retroreflective walls must function at large incidence angles to reflect a substantial portion of summer sunlight, and that this will be difficult to attain with materials that rely on total internal reflection. Gonio-spectrophotometer measurements of the solar spectral bi-directional reflectivity of a bicycle reflector showed little to no retroreflection at large incidence angles. Visual comparisons of retroreflection to specular first-surface reflection for four different retroreflective safety films using violet and green lasers suggest their retroreflection to be no greater than 0.09 at incidence angles up to 45°, and no greater than 0.30 at incidence angles of up to 70°. Attempts to produce a two-surface retroreflector with orthogonal mirror grooves by cutting and polishing an aluminum block indicate that residual surface roughness impedes retroreflection. Ongoing efforts focus on forming orthogonal surfaces with aluminized Mylar film, a material with very high specular reflectance across the solar spectrum. We investigated (1) folding or stamping a free film; (2) adhering the film to a pre-shaped substrate; or (3) attaching the film to a flat ductile substrate, then shaping. The latter two methods were more successful but yielded imperfect right angles

Use of computer-aided detection (CAD) tools in screening mammography: a multidisciplinary investigation

We summarise a set of analyses and studies conducted to assess the effects of the use of a computer-aided detection (CAD) tool in breast screening. We have used an interdisciplinary approach that combines: (a) statistical analyses inspired by reliability modelling in engineering; (b) experimental studies of decisions of mammography experts using the tool, interpreted in the light of human factors psychology; and (c) ethnographic observations of the use of the tool both in trial conditions and in everyday screening practice. Our investigations have shown patterns of human behaviour and effects of computer-based advice that would not have been revealed by a standard clinical trial approach. For example, we found that the negligible measured effect of CAD could be explained by a range of effects on experts' decisions, beneficial in some cases and detrimental in others. There is some evidence of the latter effects being due to the experts using the computer tool differently from the intentions of the developers. We integrate insights from the different pieces of evidence and highlight their implications for the design, evaluation and deployment of this sort of computer tool

Make it so! Jean-Luc Picard, Bart Simpson and the design of e-public services

In this paper, we report on a project applying participatory design methods to include people who have experience of social exclusion (in one form or another) in designing possible technologies for e-(local)-government services. The work was part of a project for the Office of the Deputy Prime Minister in the UK, and was concerned with ‘access tokens’ that can provide personal identification for individuals accessing public services, based on technologies such as multi-functional smartcards, flash memory sticks, mobile phone SIMs or similar devices. In particular we report on our experience using the ‘pastiche scenarios’ technique recently developed by Mark Blythe. Our findings indicate that the technique can be effective and engaging in helping people to create realistic scenarios of future technology use and highlight some possible pitfalls to consider when using this technique.</p

Integrated Reporting decision usefulness: mainstream equity market views

The International Integrated Reporting () Framework (2013) identified providers of financial capital as its primary users. This research provides evidence from 22 mainstream equity market actors, employed by global investment houses, regarding the decision usefulness of and resistances to , as a reporting framework. Despite institutional-level support for , the interviews reveal that its usefulness to fund managers and equity analysts is low. Concerns are evident over the Framework design and its relevance to more structural issues pertaining to equity market culture. The implication of this is that may become a reporting fad, not embedded into mainstream investment thinking