Year book of the State of Indiana.

Includes annual reports of the state officers, departments, bureaus, boards and commissions.

The Times of India directory and year book including who's who.

Vols. for 1950-1951 compiled by The Times of India; 1952-1970 "a Times of India publication."

The Incorporated accountants' year book

Mode of access: Internet.

XBRL:an (open) source of enlightenment or disillusion?

Extensible Business Reporting Language (XBRL) is being adopted by European regulators as a data standard for the exchange of business information. This paper examines the approach of XBRL International (XII) to the meta-data standard's development and diffusion. We theorise the development of XBRL using concepts drawn from a model of successful open source projects. Comparison of the open source model to XBRL enables us to identify a number of interesting similarities and differences. In common with open source projects, the benefits and progress of XBRL have been overstated and 'hyped' by enthusiastic participants. While XBRL is an open data standard in terms of access to the equivalent of its 'source code' we find that the governance structure of the XBRL consortium is significantly different to a model open source approach. The barrier to participation that is created by requiring paid membership and a focus on transacting business at physical conferences and meetings is identified as particularly critical. Decisions about the technical structure of XBRL, the regulator-led pattern of adoption and the organisation of XII are discussed. Finally areas for future research are identified.

Financial accounting:a practical introduction

Discussing the theory and the application of accounting methods in isolation does not enable the learner to fully understand the material and the key techniques, and get the practice required. This text is an effort to “put a face” on this problem. Learning financial accounting is like learning a different language and as such, lots of practice is required. Financial accounting is not particularly a popular subject among first year students. Students usually find the first year introductory financial accounting module quite challenging and demanding. Many lecturers are consistently asked to provide more questions and exercises. Attempting a large number of accounting questions provides students with the necessary self-assurance and familiarity required to deal with more difficult aspects of financial accounting.

Motivations to deposit:two approaches to Open Educational Resources (OER) within Languages and Social Sciences (LSS) at Aston University

In Spring 2009, the School of Languages and Social Sciences (LSS) at Aston University responded to a JISC (Joint Information Systems Committee) and Higher Education Academy (HEA) call for partners in Open Educational Resources (OER) projects. This led to participation in not one, but two different OER projects from within one small School of the University. This paper will share, from this unusual position, the experience of our English tutors, who participated in the HumBox Project, led by Languages, Linguistics and Area Studies (LLAS) and will compare the approach taken with the Sociology partnership in the C-SAP OER Project , led by the Centre for Sociology, Anthropology and Politics (C-SAP). These two HEA Subject Centre-led projects have taken different approaches to the challenges of encouraging tutors to deposit teaching resources, as on ongoing process, for others to openly access, download and re-purpose. As the projects draw to a close, findings will be discussed, in relation to the JISC OER call, with an emphasis on examining the language and discourses from the two collaborations to see where there are shared issues and outcomes, or different subject specific concerns to consider.

An institutional perspective on management accounting change in the public sector : a case study from Canada

This thesis reports on a four-year field study conducted at the Saskatchewan regional office of the Department of Indian Affairs and Northern Development, a large department of the Government of Canada. Over the course of the study, a sweeping government-wide accounting reform took place entitled the Financial Information Strategy. An ethnographic study was conducted that documented the management accounting processes in place at the regional office prior to the Financial Information Strategy reform, the organization’s adoption of the new accounting system associated with this initiative, and the state of the organization’s management accounting system once the implementation was complete. This research, therefore, captures in detail a management accounting change process in a public sector organization. This study employs an interpretive perspective and draws on institution theory as a theoretical framework. The concept of loose coupling and insights from the literature on professions were also employed in the explanation-building process for the case. This research contributes to institution theory and the study of management accounting change by recognizing conflicting institutional forces at the organizational level. An existing Old Institutional Economics-based conceptual framework for management accounting change is advanced and improved upon through the development of a new conceptual framework that incorporates the influence of wider institutional forces, the concepts of open and closed organizational systems and loose coupling, and the recognition of varying rates of change and institutionalization of organizational activity sets. Our understanding of loose coupling is enhanced by the interpretation of institutional influences developed in this study as is the role of professionalization as a normative influence in public sector organizations.

Accounting in politics:devolution and democratic accountability, Mahmoud Ezzamel, Noel Hyndman, Age Johnsen and Irvine Lanley

Book review: Mahmoud Ezzamel, Noel Hyndman, A° ge Johnsen and Irvine Lapsley (eds), Routledge, 2008, 191 pp., £65 (hb), ISBN: 9780415425902

Dynamic learning as entrepreneurial action in the context of open innovation:an instrumental case from a communities-of-practice perspective

Recent scholarly discussion on open innovation put forward the notion that an organisation's ability to internalise external knowledge and learn from various sources in undertaking new product development is crucial to its competitive performance. Nevertheless, little attention has been paid to how growth-oriented small firms identify and exploit entrepreneurial opportunities (i.e. take entrepreneurial action) related to such development, in an open innovation context, from a social learning perspective. This chapter, based on an instrumental case-firm, demonstrates analytically how learning as entrepreneurial action takes place, drawing on situated learning theory. It is argued that such learning is dynamic in nature and is founded on specific organising principles that foster both inter- and intracommunal learning. © 2012, IGI Global.