Accounting as interpretive framing

The study furthers our understanding of the persuasive and constructive aspects of accounting information. We consider it as a process of ‘interpretive framing’ in the quest for legitimacy - an attempt to justify decisions and excuse mistakes. We base our theoretical discussion on the premise that the picture reported by accounting information is an example of institutional reality and thus mediated by the social contexts in which it is constructed and interpreted. Accounting information is a matter of ‘the interpretation of interpretations’ - the provision of accounting information, which is already a result of a competitive interplay among prior interpretations of certain aspects of our economic phenomena, undergoes further interpretation by the recipients of that information. This notion applies equally to narratives and numbers. We challenge notions of rigor, accuracy and objectivity assigned to quantification in accounting and posit that numbers can be an even more powerful rhetorical device due to their image of being rational and ‘rhetoric free’. We illustrate our theoretical propositions presenting explicit references to the constructive and rhetorical aspects of financial reporting from Pacioli and his times (late 15th century) to the recent regulatory developments of FASB/IASB in 2013, i.e. from the rhetoric of double entry book-keeping to the rhetoric of 'fair value’. We acknowledge, building on these theoretical foundations, the inherent subjectivity of accounting information (influenced by perceptions and interests) without entirely denying however its informative functions. We illustrate the practical implications of this, in a situation where “shared and socially accepted” perceptions may be the nearest we can get to anything resembling a faithful representation of economic reality. The paper contributes to a broader understanding of how accounting information can be viewed as a social and humanistic construction, and challenges taken-for-granted assumptions about impartiality, neutrality and rationality in regard to the process.

Turning a Bourdieuian lens on English teaching in primary schools: linguistic field, linguistic habitus and linguistic capital

The research project used to frame discussion in this chapter was a doctoral study of the experiences of English primary school teachers teaching pupils whose home language was not English in their previously monolingual classrooms. They taught in a region in the south of England which experienced a significant rise in the population of non-native English speakers following Eastern European member states’ accession to the EU in 2004 and 2007. The study focussed principally on the teachers’ responses to their newly arrived Polish children because Polish families were arriving in far greater numbers than those from other countries. The research aims focussed on exploring and analysing the pedagogical experiences of teachers managing the acquisition of English language for their Polish children. Critical engagement with their experiences and the ways in which they did or did not adapt their pedagogy for teaching English was channelled through Bourdieuian constructs of linguistic field, capital and habitus. The following sections explore my reasons for adopting Bourdieu’s work as a theoretical lens, the practicalities and challenges of incorporating Bourdieu’s tools for thinking in data analysis, and the subsequent impact on my research activity.

Cognitive appraisals in young people with obsessive-compulsive disorder

Background: A number of cognitive appraisals have been identified as important in the manifestation of obsessive-compulsive disorder (OCD) in adults. There have, however, been few attempts to explore these cognitive appraisals in clinical groups of young people. Method: This study compared young people aged between 11 and 18 years with OCD (N ¼ 28), young people with other types of anxiety disorders (N ¼ 28) and a non-clinical group (N ¼ 62) on three questionnaire measures of cognitive appraisals. These were inflated responsibility (Responsibility Attitude Scale; Salkovskis et al., 2000), thought–action fusion – likelihood other (Thought–Action Fusion Scale; Shafran, Thordarson & Rachman, 1996) and perfectionism (Multidimensional Perfectionism Scale; Frost, Marten, Luhart & Rosenblate, 1990). Results: The young people with OCD had significantly higher scores on inflated responsibility, thought–action fusion – (likelihood other), and one aspect of perfectionism, concern over mistakes, than the other groups. In addition, inflated responsibility independently predicted OCD symptom severity. Conclusions: The results generally support a downward extension of the cognitive appraisals held by adults with OCD to young people with the disorder. Some of the results, however, raise issues about potential developmental shifts in cognitive appraisals. The findings are discussed in relation to implications for the cognitive model of OCD and cognitive behavioural therapy for young people with OCD. Keywords: Cognitive models, inflated responsibility, obsessive-compulsive disorder, perfectionism, thought–action fusion. Abbreviations: ADIS-C: Anxiety Disorders Interview Schedule for Children; ADIS-P: Anxiety Disorders Interview Schedule for Parents; E/RP: Exposure/Response Prevention; LOI-CV: Leyton Obsessional Inventory – Child Version; MPS: Multidimensional Perfectionism Scale; OCD: Obsessive-Compulsive Disorder; RAS: Responsibility Attitude Scale; TAF-LO: Thought–Action Fusion – (Likelihood Other).

Consulting young children about barriers and supports to learning

From consideration of children's rights in general and equal opportunities for disabled children in particular, it is important to consult children about barriers and supports to learning and participation. Finding appropriate and feasible ways, however, to incorporate this into educational programmes for younger children can present challenges. Here we report on what happened when teachers from reception classes in England for children aged 4–5 years implemented activities designed to access pupils' views about what helps or hinders at school. Teachers evaluated the feasibility and usefulness of the activities and, together with a small sample of children's responses, this showed that young children could indeed identify aspects of school life they like or dislike, laying the foundations for identifying barriers and supports to learning. Teachers' responses highlighted the importance of careful choice of activity to meet the needs of young children, particularly those with communication difficulties and/or low self-confidence, with staff in some cases adapting and merging activities to suit pupils' needs. Sensitive issues emerged concerning the introduction of consultation activities early in children's school careers. The implications of a compliant rather than collaborative approach by teachers are discussed in the context of children's right to have their views heard, and their developing understanding of difference.

Be careful how you ask! Using focus groups and nominal group technique to explore the barriers to learning

Schools have a legal duty to make reasonable adjustments for disabled pupils who experience barriers to learning. Inclusive approaches to data collection ensure that the needs of all children who are struggling are not overlooked. However, it is important that the methods promote sustained reflection on the part of all children, do not inadvertently accentuate differences between pupils, and do not allow individual needs to go unrecognized. This paper examines more closely the processes involved in using Nominal Group Technique to collect the views of children with and without a disability on the difficulties experienced in school. Data were collected on the process as well as the outcomes of using this technique to examine how pupil views are transformed from the individual to the collective, a process that involves making the private, public. Contrasts are drawn with questionnaire data, another method of data collection favoured by teachers. Although more time-efficient this can produce unclear and cursory responses. The views that surface from pupils need also to be seen within the context of the ways in which schools customize the data collection process and the ways in which the format and organization of the activity impact on the responses and responsiveness of the pupils.

Awareness of number in children with severe and profound learning difficulties: three exploratory case studies

This paper reports on exploratory work investigating how children with severe and profound learning difficulties register an awareness of small quantities and how they might use this information to inform their understanding. It draws on studies of typically developing children and investigates their application to pupils whose response to conventional mathematical tasks are often limited because they lack relevance and interest. The responses of the three pupils to individualized learning contexts mirror the progression suggested in the literature, namely from awareness of number to simple actions using number cues to problem-solving behaviour

Какую поддержку хотят родители для своих детей с ОВЗ

Schools in England (as elsewhere in Europe) have a duty to promote equality for disabled people and make reasonable adjustments for disabled children. This paper presents data drawn from a national questionnairedesigned for schools to use to identify their disabled pupils and examines in detail parental responses to a question on the kinds of support their child finds helpful in offsetting any difficulties they experience. It illustrates the complex and varied nature of the reasonable adjustments required and an overriding sense these need to be underpinned by the values of a responsive child centred approach, one that reflects parents’ knowledge and understanding of their child. Schools need to have in place the two way communication process that supports them in “knowing” about the visible and invisible challenges that disabled pupils face in participating in school life

Disability data collection for children's services

Schools need to identify disabled pupils in accordance with their Disability Equality Duty. This research assisted in the development of suitable tools to allow them to identify disabled children in accordance with the definition set out in the Disability Discrimination Act (DDA) by surveying parents and, via the use of purpose-designed activities, the children themselves.

Departmental differences in attitudes to special educational needs in the secondary school

As trends in favour of inclusion continue, questions arise concerning the extent to which teachers in mainstream schools feel prepared for the task of meeting pupils' special educational needs. Little previous research has considered how the subject taught impacts upon the attitudes of mainstream teachers towards pupils with special educational needs. In this article, Jean Ellins, research fellow at the University of Birmingham, and Jill Porter, senior lecturer at the University of Bath, report on their research into the attitudes of teachers in one mainstream secondary school. Building a detailed case study using documents, records of pupil progress, an interview and a questionnaire using a Likert-type attitude scale and open-ended questions, these researchers set out to explore distinctions between the attitudes of teachers working in different departments. Their findings suggest that the teachers of the core subjects, English, mathematics and science, had less positive attitudes than their colleagues. Further, pupils with special educational needs made least progress in science where teacher attitudes were the least positive. Jean Ellins and Jill Porter review the implications of these findings and make recommendations for future practice and further enquiry.

Big Data and ecosystem research programmes

The size and complexity of data sets generated within ecosystem-level programmes merits their capture, curation, storage and analysis, synthesis and visualisation using Big Data approaches. This review looks at previous attempts to organise and analyse such data through the International Biological Programme and draws on the mistakes made and the lessons learned for effective Big Data approaches to current Research Councils United Kingdom (RCUK) ecosystem-level programmes, using Biodiversity and Ecosystem Service Sustainability (BESS) and Environmental Virtual Observatory Pilot (EVOp) as exemplars. The challenges raised by such data are identified, explored and suggestions are made for the two major issues of extending analyses across different spatio-temporal scales and for the effective integration of quantitative and qualitative data.

The Masters in Teaching and Learning (MTL): a retrospective, intrinsic case study of the process of policy into practice and its impact on teacher participants

The research reported here is a retrospective case study of the recent (2010) introduction of the Masters in Teaching and Learning (MTL) as a post-graduate level programme of professional development for teachers. It contributes to the debate and research over the past two decades about the impact of post-graduate professional development and appropriate ways of delivering it. The study is located within an extensive body of literature dealing with the importance of the teaching profession with regard to the success of schools and pupils and the impact of professional development on teaching quality and of teaching quality on attainment. A further relevant context is the ongoing tension between the teaching profession and academics on the one hand and government and political actors on the other, in respect of the approaches to professional development and to the control of educational processes. The research questions which inform the study deal with the perspectives of various participants – policy makers, programme directors, coaches and teachers studying for the MTL – on the extent to which the MTL is likely to have an ameliorative effect on teaching and pupil attainment, their experiences of the process of policy development and their experiences as course participants. The study adopts a case study approach which involves elite interviews with those responsible for the development and implementation of the MTL, questionnaires completed by MTL course participants and a comparison group taking a conventional MA and in depth interviews with participants and coaches. The results revealed tensions and difficulties associated with the development of the MTL including uneasy relationships between HE institutions and government agencies, ideas about ‘producer capture’, the relevance of the MBA model and concern over the role of coaches. However, while acknowledging various difficulties and some misconceived expectations they viewed its potential to meet its expressed aims positively, given time. Course participants were positive about their experience of the MTL and felt that it had contributed to many aspects of their professional development. Most saw it as a positive experience despite the variable quality of support from their schools, particularly in the form of the school-based coach the concept of which had been heralded as the bellwether of the MTL. It was striking that the responses of the MTL participants were very similar to those of teachers taking a conventional MA. A finding which would repay further investigation is that while the great majority of course participants felt that the MTL (and the MA) had contributed to their becoming more effective teachers they were much less confident that it had contributed to increased pupil attainment.

Was the Stern-Gerlach Phenomenon Classically Described?

A criticism of a recent article published in this journal, claiming to have reached a classical description of the Stern-Gerlach phenomenon, is presented here. The author of the article, among other mistakes, wrongly writes the total energy of each silver atom and, moreover, presents a nonsensical equation, from which his results and the conclusion of his article are derived.

Ungdomars fysiska aktivitet och dess betydelse för prestationen i skolan

This study where designed to investigate if there are any positive relationship between the extent of physical activity during adolescent's leisure time and the academic performance, and also if there are any negative relationship between the academic performance and the time spent in front of the television or computers. Another part of the study tried to find out if physical activity has a direct and immediate influence on the performance in school. 91 pupils (51 girls and 40 boys) in the 8:th year of the Swedish primary school, from three different schools participated in the study. All 91 pupils first responded to a questionnaire concerning there activities in leisure time. They where then tested in a mathematical test and the results where compared with the extent of physical activity and TV/computer time they had stated in the questionnaire. 53 of the pupils also participated in the part of the study where direct and immediate influences of physical activity where tested. They where tested in two different but similar mathematical tests. Before the first test all pupils had a walk for about 3 km. The second test where accomplished whiteout preceding walk.Pupils who spend one hour or less/week on physical activity had significant lower mean score on the mathematical test then the pupils who spend more than one hour/week on physical activities, (Mann-Whitney U-test: Z= -2,486, p= 0,0129). Boys who spent 10,5 hours or less/week in front of the TV/computer had significant higher mean score than the boys who spent more than 10,5 hours/week in front of the TV/computer. No significant differences in the results of the two different tests, one white and one whiteout preceding walk, were observed.

Are We Terribly Different? : A case-study of male and female fiction-writing in English

The aim of this study is to find similarities and differences between male and female fiction-writing. The data has been collected from pupils at an upper secondary school in Central Sweden. They were given an extract from a novel by Bernard MacLaverty and from that they were supposed to continue the story.Theories that have evolved during the last centuries claim that the language use between men and women differ in many aspects. Women, it is said, use a more emotional language than men do, while men use more expletives than women. Likewise, the language is said to differ in the use of adverbs, verbs and adjectives. It has also been claimed that men and women have different topic developments and that women write longer sentences than men.The results of the current study show that most of these claims are false, or at least not true in this specific context. In most cases there is little or no difference between the male writing and the female writing. There are also cases where the opposite is true – for example, the female participants write shorter sentences than the male participants. A general conclusion of the study is that the writing between the two groups are quite similar – or at least that similarities are present to a larger extent than differences.