The United Kingdom between Mars and Venus:bridge or Bermuda triangle?

The concept of the United Kingdom acting as a bridge between Europe and the United States has been a key element in British foreign policy for six decades. Under the second Blair Premiership it reached both its apogee and its nadir. This paper analyses these developments focusing both on the transatlantic and European ends. Particular attention is paid to the failure of the Blair government either to establish a secure place for Britain as a co-leader or to make the British people more comfortable in their European skins. This failure occurred at a period when the EU is characterised by leadership transition and confusion. New leaderships will emerge in the EU over the next two years but it seems unlikely that Britain, characterised by a continuing disconnect between a Euro-sceptic public discourse and deep involvement at a governmental level will develop a European policy narrative that is regarded as convincing at either the EU or domestic level. This weakness is compounded by a failure to develop new thinking about the rise of new powers such as China and India.

Practitioners are from Mars; academics are from Venus? An investigation of the research-practice gap in management accounting

Purpose: The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported "gap" between academic management accounting research and practice. Design/methodology/approach: Drawing on diffusion of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives of the four principal professional accounting bodies in Australia. Findings: Professional accounting bodies perceive the gap between academic research and practice in management accounting to be of limited concern to practitioners. The two most significant barriers to research utilisation by practitioners are identified as: difficulties in understanding academic research papers; and limited access to research findings. In acting as a conduit between the worlds of academia and practice, professional bodies have an important role to play by demonstrating the mutual value to both academics and practitioners resulting from a closer engagement between MA research and practice. Research limitations/implications: As one of the few empirically-based, theoretically informed investigations exploring the research-practice gap in management accounting, this study provides insights rather than "answers". Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry. Originality/value: This study contributes to the conversation about the "research-practice gap" in management accounting by adopting a distinct theoretical vantage point to organize, analyse and interpret empirical evidence obtained from Australian professional accounting bodies about management accounting practice. © Emerald Group Publishing Limited.

Debazzled:a blue and black ship, dressed to deceive

The blue and black dress that “melted the Internet” is thought to have done so because its perceived color depended on people using different prior assumptions about discounting the illuminant. However, this is not the first monochromatic object to have confused the public. For a brief period during WWI, RMS Mauretania was dressed in (dazzle) camouflage shades of blue and black/grey, yet she is sometimes depicted by artists, modelers, and historians in a much showier dress of red, blue, yellow, green, and black. I raise the possibility that this originates from a case of public deception deriving from the momentary misperception of a playful artist who neglected to discount the illuminant, propagating the most (perhaps only) successful application of dazzle camouflage known.