Theoretical studies of the historical development of the accounting discipline: a review and evidence

Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consistent, with each focusing on a different aspect of development. A composite model is proposed. Based on a hand-crafted database, author co-citation analysis is used to map empirically the entire literature structure of the accounting discipline during two consecutive time periods, 1972–81 and 1982–90. The changing structure of the accounting literature is interpreted using the proposed composite model of scholarly knowledge development

Offsite environmental monitoring report on radiation monitoring around United States nuclear test areas, Calendar Year 1996

This report describes the Offsite Radiation Safety Program. This laboratory operated an environmental radiation monitoring program in the region surrounding the Nevada Test Site (NTS) and at former test sites in Alaska, Colorado, Mississippi, Nevada, and New Mexico. The surveillance program is designed to measure levels and trends of radioactivity, if present, in the environment surrounding testing areas to ascertain whether current radiation levels and associated doses to the general public are in compliance with existing radiation protection standards. The surveillance program additionally has the responsibility to take action to protect the health and well being of the public in the event of any accidental release of radioactive contaminants. Offsite levels of radiation and radioactivity are assessed by sampling milk, water, and air; by deploying thermoluminescent dosimeters (TLDs); and using pressurized ionization chambers (PICs). No nuclear weapons testing was conducted in 1996 due to the continuing nuclear test moratorium. During this period, R and IE personnel maintained readiness capability to provide direct monitoring support if testing were to be resumed and ascertained compliance with applicable EPA, DOE, state, and federal regulations and guidelines. Comparison of the measurements and sample analysis results with background levels and with appropriate standards and regulations indicated that there was no airborne radioactivity from diffusion or resuspension detected by the various EPA monitoring networks surrounding the NTS. There was no indication of potential migration of radioactivity to the offsite area through groundwater and no radiation exposure above natural background was received by the offsite population. All evaluated data were consistent with previous data history

Offsite environmental monitoring report on Radiation monitoring around United States nuclear test areas, calendar year 1997

This report describes the Offsite Radiological Environmental Monitoring Program (OREMP) conducted during 1997 by the US Environmental Protection Agency`s (EPAs), Radiation and Indoor Environments National Laboratory, Las Vegas, Nevada. This laboratory operated an environmental radiation monitoring program in the region surrounding the Nevada Test Site (NTS) and at former test sites in Alaska, Colorado, Mississippi, Nevada, and New Mexico. The surveillance program is designed to measure levels and trends of radioactivity, if present, in the environment surrounding testing areas to ascertain whether current radiation levels and associated doses to the general public are in compliance with existing radiation protection standards. The surveillance program additionally has the responsibility to take action to protect the health and well being of the public in the event of any accidental release of radioactive contaminants. Offsite levels of radiation and radioactivity are assessed by sampling and analyzing milk, water, and air; by deploying and reading thermoluminescent dosimeters (TLDs); and using pressurized ionization chambers (PICs) to measure ambient gamma exposure rates with a sensitivity capable of detecting low level exposures not detected by other monitoring methods

Evidence and Implications of Multiple Paradigms in Accounting Knowledge Production

This paper uses evidence gathered in two perception studies of Australasian and British accounting academics to reflect on aspects of the knowledge production system within accounting academe. We provide evidence of the representation of multiple paradigms in many journals that are scored by participants as being of high quality. Indeed most of the journals we surveyed are perceived by accounting academics as incorporating research from more than one paradigm. It is argued that this 'catholic' approach by journal editors and the willingness of many respondents in our surveys to score journals highly on material they publish from both paradigm categories reflects a balanced acceptance of the multi-paradigmatic state of accounting research. Our analysis is set within an understanding of systems of accounting knowledge production as socially constructed and as playing an important role in the distribution of power and reward in the academy. We explore the impact of our results on concerns emerging from the work of a number of authors who carefully expose localised 'elites'. The possibilities for a closer relationship between research emerging from a multi-paradigm discipline and policy setting and practice are also discussed. The analysis provides a sense of optimism that the broad constituency of accounting academics operates within an environment conducive for the exchange of ideas. That optimism is dampened by concerns about the impact of local 'elites' and the need for more research on their impact on accounting academe.