TOWARDS A VALUE-NEUTRAL POSITIVE SCIENCE OF ACCOUNTING: A REPLY

The main criticisms of "A Value-Neutral Positive Science of Accounting" relate to three issues: (1) The status of scientific knowledge and the 'superiority' of the scientific method; (2) The role of empirical research; and (3) The values implicit in scientific research. These are both fundamental and controversial, and will hopefully be pursued further in the accounting literature. However, debate in terms of cliches aimed at a manufactured stereotype of science, and individual values, is unlikely to be productive. This Reply attempts to show that such criticisms are exaggerated misrepresentations of the original paper in the hqte that future contributors will consider them more thoroughly.     

An equilibrium existence theorem without complete or transitive preferences

The Walrasian equilibrium existence theorem is reproved without the assumptions of complete of transitive preferences.     

Sophisticated voting with information for two voting functions

The necessary and sufficient conditions for a single rational voter to reveal a sophisticated preference ordering under the Borda and Kemeny voting functions are presented. Algorithms for determining the dominant strategic ballot are given for a key voter having perfect information regarding the true preference orderings of the other voters. An example illustrating the stated concepts is provided.     

A decision support system for area-wide water quality planning†

The Generalized Planning System is presented as the framework for implementation of a decision support system for area-wide water quality planning. Special attention is given to the method of data organization, a method of system interface for nonprogramming planners, and to the need for system flexibility that allows adaptation to changing conditions.     

BOOK REVIEWS

Book reviews in this article: LABOUR IN THE EUROPEAN COMMUNITY: The Migration of Workers in the United Kingdom and the European Community by W. R. Böhning LABOUR IN THE EUROPEAN COMMUNITY: Labor Movements in the Common Market Countries by Marguerite Bouvard LABOUR IN THE EUROPEAN COMMUNITY: Employment Conditions in Europe by Margaret Stewart TRANSNATIONAL INDUSTRIAL RELATIONS: Proceedings of a Symposium held at Geneva by the International Institute for Labour Studies by Hans Günter MULTINATIONAL CORPORATIONS AND BRITISH LABOUR: REVIEW OF ATTITUDES AND RESPONSES by John Gennard INDUSTRIAL CONFLICT—A COMPARATIVE LEGAL SURVEY by B. Aaron and K. W. Wedderburn WORKERS PARTICIPATION IN MANAGEMENT IN BRITAIN by R. O. Clarke, D. J. Fatchett and B. C. Roberts DO TRADE UNIONS CAUSE INFLATION? by D. Jackson, H. A. Turner and F. Wilkinson HANDBOOK OF INDUSTRIAL RELATIONS by D. Torrington ORGANISATIONS IN THEORY AND PRACTICE by Cyril Sofer THE SOCIAL PSYCHOLOGY OF WORK by Michael Argyle     

BOOK REVIEWS

THE WORKER DIRECTORS: A SOCIOLOGY OF PARTICIPATION P. Brannen, E. Bastone, D. Fatchett and P. White. b     

BOOK REVIEWS and BOOK NOTES

Book reviews in this article: GROUP PROCESS AND PRODUCTIVITY: by Ivan D. Steiner WILL THORNE: CONSTRUCTIVE MILITANT: A study in New Unionism and New Politics by Giles and Lisanne Radice INDUSTRIAL STUDIES: Industrial Studies 1: The Key Skills by Ed. Coker and Geoffrey Stuttard (Eds). INDUSTRIAL STUDIES: Industrial Studies 1: The Organized Worker: by Tony Topham. INDUSTRIAL STUDIES: Industrial Studies 1: The Activist's Handbook: by Bob Houlton. INDUSTRIAL STUDIES: Industrial Studies 1: Statistics for Bargainers: by Karl Hedderwick INDUSTRIAL STUDIES: Industrial Studies 1: Calculating: by Joyce Bill Hutton. JESSE BOOT OF BOOTS THE CHEMISTS: by Stanley Chapman TRAINING IN INDUSTRY: THE MANAGEMENT OF LEARNING: by Bernard M. Bass and James A. Vaughan. ORGANISATION DESIGN: An analytical approach to the structuring of organisation by Derek Newman. INDUSTRIAL DEMOCRACY AND THE WORKER-OWNED FIRM: A study of twenty-one plywood companies in the Pacific Northwest by Carl J. Bellas. SOCIOLOGY and INDUSTRIAL LIFE: by J. E. T. Eldridge. BRITISH INDUSTRIAL RELATIONS: Attitudes to Price Increases and Pay Claims by H. Behrend. BRITISH INDUSTRIAL RELATIONS: Management and Unions - the theory and reform of industrial relations: by A. Flanders. BRITISH INDUSTRIAL RELATIONS: Coming to Terms with Trade Unions - Six case studies in Collective Bargaining Strategy: by W. E. J. McCarthy A. S. Collier. BRITISH INDUSTRIAL RELATIONS: Managers and Shop Stewards - shop floor revolution: by A. I. Marsh. BRITISH INDUSTRIAL RELATIONS: Manpower and Pay in Retail Distribution: Distributive Trades E.D.C., National Economic Development Office BRITISH INDUSTRIAL RELATIONS: Collective Agreements - a guide to their Drafting: by J. C. Ramsey in association with J. M. Hill. INDUSTRIAL DEMOCRACY: Socialising the Company by D. R. Allan. INDUSTRIAL DEMOCRACY: The new Unionism - the case for Workers Control by K. Coates and T. Topham.