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The paper discusses the fact that behavioral accounting is lacking in a coherent theme or themes. This prevents the systematic development of empirical studies as steps to understanding. What is needed is a structure and a greater willingness to identify with fellow researchers rather than strive for independence and distinctiveness. Empirical research in behavioral accounting is apparently more than a fad of the sixties. This is to be expected for it has a contribution to make in the various areas as discussed in the article. It is particularly useful in verifying what may in retrospect be obvious conclusions about the use of accounting data. However, it has been and will continue to be significantly more useful in ascertaining the impact of accounting reporting schemes on the user as well as the organization. For this to come to a useful conclusion the behavioral accountant must place greater emphasis on his behavioral skills and to a much lesser degree rely on his accounting. While no empirical attempt was made to verify the assertion, it seems almost undeniable that most of the behavioral accounting studies have used the laboratory as the modus operandi. Thus while many researchers have used managers in lieu of students in the laboratory, the methodology has tended to be the same.

An interesting ideological correspondence exists between certain legal philosophers, like Roscoe Pound, and a group called the industrial humanists. This communion of interests rests in an interpretation of the society as being no longer able to offer bound-less opportunities for the individual merely through guaranteeing him his liberty. Rather, they see human wants and expectations as increasing, but seemingly, without a corresponding increase in each man's confidence that he will be allowed an equal chance to participate in the means for the satisfaction of his enhanced desires. Pound puts it this way, speaking of the phenomenon in the context of the evolution of legal thought. The issue which, underlies these proposals for appeal systems is that business, represented by the large corporation, has become so personally restrictive that structural changes in organizations are necessary to foster equal distribution of satisfactions to managers. This hypothesis is investigated in this paper. The spirit of industrial humanism is democratic despite the fact that the practical consequences of its programs for action are compromised by despotic overtones. The new theory of administration should avoid preoccupation with the depersonalized classical concept of the administrative organization.

The article presents information on the congress on, "Decision-Making in Business," which will be held during August 25 - 27, 1976, at The Netherlands School of Business in Breukelen, The Netherlands. Organizers are hoping to bring together many participants whose interests lie in the various subdivisions of management studies and to give them the opportunity to discuss recent results of research likely to be significant for decision-making within the business framework. The congress will consist of two main sessions, namely, one-day symposium, during which prominent speakers will address and take part in discussions with a large gathering of participants, and a two-day research seminar, consisting of parallel sessions devoted to particular themes or topics within the field of management studies. Participation in the research seminar will, in principle, be restricted to those who are willing to present a paper in English dealing with recent research results of importance to decision-making in the business sector. The character of the parallel sessions will be determined by papers selected for presentation.

Between 2006 and 2008 ONS led a research group consisting of representives from 13 EU statistical offices and a small number of independent academics to: * develop new indicators on the economic impact of ICT in business, and * extend consistent analysis of ICT impacts to new countries The results show beneficial productivity effects associated with ICT. Firm-level analysis in Sweden and Netherlands suggests that this is partly due to ICT being a facilitator of wider innovation. The results of this study are compared with recent work in the US and a number of other OECD countries. The article concludes by outlining objectives for the next round of research. [ABSTRACT FROM AUTHOR]

This article supports the Office for National Statistics' monthly and annual surveys reconciliation programme. It presents an analysis of the coherence of business survey returns between the Monthly Inquiry into the Distribution and Service Sector (MIDSS) and Monthly Production Inquiry (MPI) compared with the Annual Business Inquiry. A two-stage methodology is employed: firstly, analysing the aggregate data and secondly, using microdata sets matching individual business responses from the monthly and annual surveys. This analysis is reported in terms of levels and growth rates for both an unadjusted and an adjusted MPI/MIDSS series. [ABSTRACT FROM AUTHOR]

The Index of Production (IoP) published on 10 March 2008 was based on improved methods, as described in an article published in the January 2008 edition of Economic & Labour Market Review. These methodological changes were made primarily in response to concerns in the Office for National Statistics (ONS) about the quality of many of the very detailed published seasonally adjusted estimates. The change was also a response to a wider reprioritisation of ONS's business, which led to a 20 per cent reduction in the number of businesses sampled in the Monthly Production Inquiry, as used in the IoP. This article describes the impact of these methodological changes on the published results. [ABSTRACT FROM AUTHOR]