How easy can the barley brie : drinking culture and accounting failure at the end of the nineteenth century in Britain

Purpose – This paper seeks to extend the development of the historical accounting research agenda further into the area of popular culture. The work examines the discourses that surrounded the drinking of alcohol in nineteenth century Britain and explores how an accounting failure disrupted the tension between the two established competing discourses, leading to a significant impact on UK drinking culture at the end of the nineteenth century.

Design/methodology/approach – The paper employs both primary and secondary sources. Secondary sources are used to develop the main themes of the discourses deployed by the temperance societies and the whisky companies. Primary sources derived from the contemporary press are employed, as necessary, in support.

Findings – The paper demonstrates that accounting, although it may not be central to a discourse or other social structure, can still have a profound impact upon cultural practices. The potential for research into culture and accounting should not therefore be dismissed if no immediate or concrete relationship between culture and accounting can be determined. Further support is provided for studies that seek to expand the accounting research agenda into new territories.

Originality/value – The study of popular culture is relatively novel in accounting research. This paper seeks to add to this research by exploring an area of cultural activity that has hitherto been neglected by researchers, i.e. by exploring how an accounting incident impacted upon the historical consumption of Scotch whisky in the UK.

Trends in Australian contact lens prescribing during the first decade of the 21st century (2000–2009)

Purpose:  The aim was to document contact lens prescribing trends in Australia between 2000 and 2009.

Methods:  A survey of contact lens prescribing trends was conducted each year between 2000 and 2009. Australian optometrists were asked to provide information relating to 10 consecutive contact lens fittings between January and March each year.

Results:  Over the 10-year survey period, 1,462 practitioners returned survey forms representing a total of 13,721 contact lens fittings. The mean age (± SD) of lens wearers was 33.2 ± 13.6 years and 65 per cent were female. Between 2006 and 2009, rigid lens new fittings decreased from 18 to one per cent. Low water content lenses reduced from 11.5 to 3.2 per cent of soft lens fittings between 2000 and 2008. Between 2005 and 2009, toric lenses and multifocal lenses represented 26 and eight per cent, respectively, of all soft lenses fitted. Daily disposable, one- to two-week replacement and monthly replacement lenses accounted for 11.6, 30.0 and 46.5 per cent of all soft lens fittings over the survey period, respectively. The proportion of new soft fittings and refittings prescribed as extended wear has generally declined throughout the past decade. Multi-purpose lens care solutions dominate the market. Rigid lenses and monthly replacement soft lenses are predominantly worn on a full-time basis, whereas daily disposable soft lenses are mainly worn part-time.

Conclusions:  This survey indicates that technological advances, such as the development of new lens materials, manufacturing methods and lens designs, and the availability of various lens replacement options, have had a significant impact on the contact lens market during the first decade of the 21st Century.

‘I am content with Canada’: Canadian girls at the turn of the twentieth century

This essay focuses on British girls' periodicals and novels published around the turn of the twentieth century that generate an imagined picture of Canadian girlhood; I also begin to contrast these representations with those produced and published in Canada.

Scientists and the cultural politics of academic disciplines in late 19th-century Germany: Emil Du Bois-Reymond and the controversy over the role of the cultural sciences

This article is concerned with interactions between the natural and the human sciences. It examines a specific late 19th-century episode in their relationship and argues that the schism between the two branches of knowledge was due to cognitive factors, but consolidated through the social dynamics of institutionalized disciplines. It contends that the assignment of a social function to the human sciences to compensate for the self-destructive tendencies inherent in the technological society was expressed even by those, at the end of the 19th century, who were fervent advocates of a science- and technology-driven modernization.

Merely the man in the street: community consultation in the planning of 1920s Melbourne

It is an accepted tenet of planning history that Australia's planning practice in the first half of the 20th century was dominated by experts delivering a package of international planning ideas. Is this story made more    complicated, however by the attitudes of the lay Australian to urban planning at this time? What role have the approaches of planners and planning  bodies played in advising the public of the best routes to take  towards comprehensive and appropriate planning? This paper discusses these  issues with use of examples of the general public's letters to  Melboume's Metropolitan Town Planning Commission (MTPC)( 1923-30) about planning issues in Melbourne; the MTPC's responses; and responsive propaganda generated by prominent Melbourne planner Saxil Tuxen (1885-1975).