Deat Adam Smith and the Wealth of Nations Essay Example for Free

Deat Adam Smith and the Wealth of Nations Essay They would do this not as a methods for profiting society, yet with an end goal to beat their rivals and increase the best benefit. Be that as it may, this personal responsibility would profit society in general by giving it more and better products and enterprises, at the most minimal costs. To clarify why all general public advantages when the economy is liberated from guideline, Smith utilized the illustration of the â€Å"invisible hand†: â€Å"Every individual is persistently endeavoring to locate the most worthwhile work for whatever capital he can order. It this own bit of leeway, and not that of society, which he has as a main priority, however he is in this, as in numerous different cases, drove by an imperceptible hand to advance and end which was no piece of his expectation, for the convince of his own preferred position fundamentally drives him to lean toward that business which is generally beneficial to society. † The â€Å"invisible hand† was Smith’s name for the financial powers that we today would call flexibly and request, or the commercial center. He forcefully couldn't help contradicting mercantilists who, in burglary journey for a â€Å"favorable equalization of trade,† called for guideline of the economy. Rather, Smith concurred with the physiocrats and their arrangement of â€Å"laissez faire† letting individual and organizations work without impedance from government guideline of private imposing business models. In that manner, the â€Å"invisible hand† would be allowed to control the economy and amplify creation. The Wealth of Nations proceeds to portray the foremost components of the monetary framework. In a renowned area, Smith went to the pin business to exhibit how the division of work and the utilization of hardware expanded yield. One man draws out the wire, another straights it, a third cuts it, a fourth focuses it, a fifth drudgeries it at the top for accepting the head; to make the head requires a few unmistakable activities. † Also present day innovation has improved the techniques by which pins are delivered; the standards relating to the division of work stay unaltered. Correspondingly, other segment managing the elements of creation, cash and world wide exchange are as significant today as when they were first composed. You can see, in this way, cap Thomas Jefferson’s Declaration of Independence and Adam Smith’s The Wealth of Nations share more for all intents and purpose that a birthday. All the more significantly, both contain the absolute best depictions of the standards whereupon our political and monetary frameworks are based. 2. Appreciation 2. 1. Fill in the holes with the important relational words. 1. The time of 1776 partners †¦ the marking †¦ The Declaration †¦ Independence. 2. It earned the creator the title â€Å"the father †¦ economics,† Smith questioned †¦ the important financial accepts †¦ his day. 3. He differ †¦ the mercantilists who estimated the abundance of a country †¦ its cash flexibly, and who called †¦ government guideline of the economy †¦ request †¦ advance a â€Å"favorable equalization †¦ exchange. † 4. It this own favorable position, and not that †¦ society, which he has †¦ mind, yet he is in this, as †¦ numerous different cases, drove †¦ an imperceptible hand to advance and end which was no piece of his expectation, †¦ the convince †¦ his own bit of leeway fundamentally drives him to incline toward that business which is generally worthwhile to society. 5. †¦ that way, the â€Å"invisible hand† would be free †¦ control the economy and augment creation. . Likewise present day innovation has improved the techniques †¦ which pins are delivered; the standards relating †¦ the division †¦ work stay unaltered. 7. Thomas Jefferson’s Declaration †¦ Independence and Adam Smith’s The Wealth of Nations have more †¦ normal that a birthday. 8. Both contain some †¦ the best depictions †¦ the standards †¦ which our political and financial frameworks are based. 2. 2. Answer the inquiries to the content. 1. When and where was The Wealth of Nations by A. Smith distributed? 2. What is a renowned epithet of Adam Smith and why? 3. What monetary issues did Adam Smith deny? 4. What does a nation’s riches rely on as indicated by A. Smith? 5. What was the core of his financial way of thinking? 6. How did he clarify why society benefits when the economy is liberated from guideline? 7. What is â€Å"invisible hand† in the content? How would we call it today? 8. What physiocrats’ strategy did Smith concur with? 9. What is depicted in Adam Smith’s â€Å"The Wealth of Nations†? 10. By what means can the division of work and the utilization of hardware increment yield as indicated by Smith? 11. Is there anything basic in Thomas Jefferson’s Declaration of Independence and Adam Smith’s The Wealth of Nations? 2. 3. Find in the content English counterparts for: , 3. Lexico-linguistic activities 3. 1. Discover the reporter definition to the given English business expressions. Give the Ukrainian variations. Make up a discourse about your business utilizing 5 of the given English business idioms. ColloquialismDefinition All in everything remembered for the cost Big notesa big cheese Book of wordsgenerally

social engineering Essay -- essays research papers

Pedophilia in short is the craving of a grown-up for sexual contact with kids. Pedophiles have been known to attack youngsters just hours in the wake of being discharged from an extensive jail sentence. In certain occurrences, they execute their casualties so as to conceal their violations. Throughout the years, society has executed numerous endeavors to contain pedophilia including such measures as imprisonment, treatment, and even mutilation. Not many of these have demonstrated fruitful. Pedophilia represents a disturbing issue for society, especially the kids who are the casualties of the sexual maltreatment. As indicated by Bertrand (2005) â€Å"In the United States, up to 500,000 cases are accounted for every year, and a lot more go unreported. In 1990, this wrongdoing cost over $2 billion - and this figure does exclude psychotherapy for the youngster... social building Essay - articles look into papers Pedophilia in short is the craving of a grown-up for sexual contact with youngsters. Pedophiles have been known to attack youngsters just hours subsequent to being discharged from an extensive jail sentence. In certain examples, they slaughter their casualties so as to conceal their wrongdoings. Throughout the years, society has actualized numerous endeavors to contain pedophilia including such measures as detainment, treatment, and even emasculation. Not many of these have demonstrated effective. Pedophilia represents a disturbing issue for society, especially the youngsters who are the casualties of the sexual maltreatment. As per Bertrand (2005) â€Å"In the United States, up to 500,000 cases are accounted for every year, and a lot more go unreported. In 1990, this wrongdoing cost over $2 billion - and this figure does exclude psychotherapy for the youngster...

Reading Pathway Zadie Smith Books

Reading Pathway Zadie Smith Books Zadie Smith was born in NW London to a Jamaican mother and English father. As a child, she enjoyed top-dancing, and she earned money as a jazz singer while at Cambridge University. At the age of 25, Smith published her first, award-winning novel, White Teeth, and the rest was history: the celebrated novelist and essayist is well into a stunning career as one of the best writers of our time. In November 2016, I got the opportunity to see Smith speaking about her newest book at the DuSable Museum of African American History in Chicago. She was an author that I’d always been told I would like, but had never read. I decided that if I was going to see her, that would have to change. And so I read four of her novelsâ€"On Beauty, NW, Swing Time, and White Teethâ€"in a row. I like to think that puts me in a particularly good place to give recommendations on how to tackle Zadie Smith books. Reading them all at once gave me such a great sense of who Smith is as an author, and of how her books intersect and twist and evolve over time. This is a guide for where to begin with Zadie Smith booksâ€"and where to go from there. To Begin: On Beauty I believe On Beauty is the best place to begin. While White Teeth is even wider in scope and while NW is very experimental, On Beauty runs the track between the two as it tells the semi-comic tale of two families, the Belsey family in a fictional town outside Boston (very much like Cambridge, Massachusetts) and the Kipps family in Britain. Their connection is defined by the professional academic differences between the two professor fathers, and the family members intertwine in disagreements, affairs, tensions, and academic debates. This novel is packed with feeling and with thoughts on how we could define something like beauty, and the scope is perfect to get a full and inner view of these two families and how they function. Two Options From There: White Teeth White Teeth is perhaps Smith’s most famous novel, considered a modern classic. It focuses on Samad Iqbal, who is Bangladeshi, and Archie Jones, an Englishman, two men who became friends in the war, and their families. It is a satire of British society that digs into everything from Britain’s colonialist history and aftermath of racism to the struggle of one generation to understand what motivates the next. A little more scattered and open-ended than On Beauty, it’s nevertheless a classic for a reason, managing to tell a huge, wide-ranging complex tale in less than 500 pages. NW If you’ve fallen in love with Zadie Smith’s writing, and the way it skips, jumps, and twistsâ€"the way she manages to tie narratives together in satisfying but mysterious knotsâ€"then you might fall in love with NW, my personal favorite Smith Novel. Smith experiments heavily with dialogue and narrationâ€"its format and style changes with each character, detached and even confusing for Leah, succinct for Natalieâ€"while crafting a tale about female friendship, motherhood, and looking back on the past. The novel centers around four locals in Caldwell in northwest London, delving into the experience of growing up in a modern urban neighborhood, of chance encounters and well-trod streets. What Next: If you loved all of them, or some of them, there is plenty more for you to read. Smith is an avid essayist and frequent contributor to the New York Review of Books, and her essays are collected in Feel Free (2012), as well as in Changing My Mind (2010). She also has two more novels for you to dive into: her sophomore novel, The Autograph Man, about a celebrity-obsessed Jewish-Chinese Londoner who sells autographs for a living; and her most recent novel, Swing Time, a complicated look at a childhood friendship, a celebration of dance, and a frank look at diaspora tourism and inequality. What are your favorite Zadie Smith books?

The Play Antigone By Sophocles - 1085 Words

The play Antigone by Sophocles provides multiple themes to the reader. One of which is Individual vs State as Antigone goes against Creon s rule. This act of defiance is due to the feeling by an individual that what they believe is correct over that of a states law. This theme when applied to modern times can be interpreted as government vs personal freedoms. A person will always act on the values that they have and on those values souly, even when that is against the laws set in place. This idea of personal freedom is not only something that was evident in the play but is an key element of human nature. Ever since the creation of organized governement people have always felt like their personal freedoms have been oppressed. Whenever a†¦show more content†¦In Antigone, Sophocles creates Antigone as a character that holds her core values and beliefs very highly. He does this because it provides the reader with someone that they can aspire to be because Antigone has her life i n check. She knows that her values are not something that can be messed with and that she holds them higher than that of the law. Antigone s response to Creon s ruling was what Creon says is quite irrelevant. He is my brother. I will bury him (Sophocles 42-43). This is very important because it means that although the law says that Antigone should not doing anything for her brother she knows that this is wrong and that she does not need to follow it. She is going to do what she knows is right for her brother and doesn t care about the consequences that are going to follow. An example of this in modern times is the response that Kim Davis had when she was told to issue same sex marriage licenses. Kim Davis was a county clerk in Kentucky and was in charge of issuing mariage licenses. Once Kentuky had approved same sex mariage she was going to be required to issue them. This would be an issue for her because this would go against Davis s beliefs. In response to Kentucky s ruling on iss uing

The Ethics Of Academic Integrity - 1149 Words

Compare and Contrast Ethics Research Articles Ethics are the principals that build an individual’s character and integrity. It is the code of conduct that a person lives by; it is the way that a person conducts themselves when no one is around. Stealing, lying, and cheating are wrong, yet every day in the workplace these issues occur. Growing competition lends to the need for people to do what they can to get ahead and stay ahead. Ethics are pushed to the side as people try to gain power or to stay out of trouble, all at the risk of tarnishing their character. This same mindset has spilled over into Academia. A student’s desire to successfully earn a degree by any means necessary has caused educational institutions to address these ethical issues by setting policies in place to combat academic dishonesty. Defining Academic Integrity Academic integrity is the code of academic conduct that is set forth by educational institutions. It is the catalyst for the mission of most institutions. The expectation is that students will be honest and responsible as it pertains to academia. It defines the academic rigor in research and academic publishing and gives value to the institution (Spain Robes, 2011). Academic integrity also applies to the way that an individual behaves both personally and professionally, and is a true measure to the worth of the degree that is earned. This standard of behavior applies to both students and faculty. In short this is just thief ofShow MoreRelatedAcademic Ethics And Academic Integrity Essay1276 Words   |  6 PagesAcademic ethics are the moral codes or the shared standards of an academic enterprise and the core of its success (Occidental College, 2016). Basically, academic ethics require each student, to be honest, responsible, fair, respectful, give credit where it is due, turn in their original work, and etc. (Michigan State University, n.d.). Academic integrity requires students to do their own work without unauthorized help from others, cheating, lying, plagiarizing, and stealing (Valdosta State UniversityRead MoreAcademic Ethics : Academic Integrity1080 Words   |  5 Pages Academic Integrity Name Institution Academic Integrity Any person who is in academics has to abide by some norms, so that he can carry out the academic work with morality and conscience. By definition, academic integrity stands for the ethical policy or the moral code of the realm of academics. Upholding academic integrity is the responsibility of the students, researchers or academicians. Any person related to academics has to be honest in his or her approach, and that shouldRead MoreThe Ethics Of Academic Integrity1225 Words   |  5 PagesAcademic integrity continues to be an important issue of public concern especially in higher education institutions. There are countless articles that report students cheating on examinations, plagiarizing written assignments, and collaborating with others when such behavior is prohibited. Conversely, there are reports of viable honor systems that have been implemented in schools that make such unethical behavior less pervasive. Both of these extremes, beg the question whether an honor code, suchRead MoreAcademic Integrity Becomes The Breeding Ground For Ethics2504 Words   |  11 PagesAcademic Integrity can be defined in six simple words: honesty, trust, fairness, respect, responsibility, and courage (ICAI). Through these values individuals are able to encourage academic communities to turn their ideologies into actions ( ICAI). Therefore, Academic Integrity becomes the breeding ground for ethics in academia. When looking at cheating, plagiarism, maintaining academic standards, and maintaining a sense of honesty in levels of academia, the goal of academic leaders is to encourageRead MoreThe Importance Of Academic Honesty812 Words   |  4 PagesBauer Academic Honesty What is academic integrity and why is it important? What is academic integrity? Having integrity means doing the right thing, even when no one is looking. It means upholding the academic honesty policies set forth by the University and the Bauer College. It means doing your own work even if your friend offers you help on a take-home exam. It means writing your own papers and properly citing your resources. It means taking an online quiz without the help from your textbooksRead MoreEthics in Education1245 Words   |  5 Pagesâ€Å"Ethics in Education† Learning Team B Gen300 Dr. Athalene Mc Nay 4-20-2008 I. What is ethics? A. A definition of ethics. B. How are ethics used in education? II. Integrity is part of ethics in education. A. A definition of integrity. B. Trust relationship is essential in ethics in education. C. Academic integrity is a mutual responsibility. D. There is cheating and academic responsibility within the education system. E. Phony schools, diploma mills and false credentials are aRead MoreBusiness Ethics : Ethical And Ethical Issues1360 Words   |  6 Pages INTRODUCTION: Business ethics can be defined as the set of moral values and codes or standards of conduct in an organization. According to Wikipedia – â€Å"Business ethics (also corporate ethics) is a form of applied ethics or professional ethics that examines ethical principles and moral or ethical problems that arise in a business environment. It applies to all aspects of business conduct and is relevant to the conduct of individuals and entire organizations.† The particulars and specifics of theRead MoreBusiness Ethics, Corporate Social Responsibility, Integrity, And Integrity1318 Words   |  6 Pagesresponsibly. Business ethics, have been created in recent years as responses to an increasing sense of corporate wrong doing. This essay attempts to discuss what business ethics are for improvement of business behavior to the satisfaction of the â€Å"constituents† of business, i.e. the major stakeholders. In addition, the essay describes how similar ethics can be applicable to a University setting, especially playing a role in the society. It also explains the concept of integrity and its importance isRead MoreReflective Paper959 Words   |  4 PagesImportance of Academic Honesty your name Class number Date Instructor Name Importance of Academic Honesty This paper will explain the importance of academic honesty in students’ life. â€Å"Academic honesty means the performance of all academic work without cheating, lying, dishonesty of any kind, getting any unauthorized assistance and favors from anyone† (Valdosta State University). Academic honesty helps to motivate students to become better human beings. It is very important aspect ofRead MoreProfessional Values and Ethics Paper1122 Words   |  5 Pages-1 Professional Values and Ethics Paper Rhonda Beron, Andrea De Los Santos, Emilie Goodman, and LaToya Sims GEN/200 August 16, 2010 Andrea Lara Abstract The purpose of this paper is to discuss the relationship among professional values, ethics, and career success. A person’s personal values and ethics can influence their professional values and ethics in the workplace. Finding the right balance between personal and professional views in the workplace will help foster a successful career

Knowledge Based Systems Free Essays

What is a knowledge-based system? A system which is built around a knowledge base. i. e. We will write a custom essay sample on Knowledge Based Systems or any similar topic only for you Order Now a collection of knowledge, taken from a human, and stored in such a way that the system can reason with it. Example: System: What is the patient’s name? User: George Smith System: What is the patient’s age? User: 52 years System: Is the patient male or female? User: Male System: What are the symptoms? User: Headache dizziness upset stomach high fever System: When did these symptoms first appear? User: 23/03/2002 System: I conclude that the patient has a viral infection , my recommendation is that he should take two aspirin, drink plenty of fluid, get lots of rest. What is knowledge? Knowledge is the sort of information that people use to solve problems. Knowledge includes facts, concepts, procedures, models, heuristics, etc. Knowledge may be: * specific or general * exact or fuzzy * procedural or declarative What is an expert system? * A particular kind of knowledge-based system * One in which the knowledge, stored in the knowledge base, has been taken from an expert in some particular field. Therefore, an expert system can, to a certain extent, act as a substitute for the expert from whom the knowledge was taken. What is Artificial Intelligence? Artificial Intelligence (AI) is concerned with exploring such aspects of human (and other animal) mental activity as: * understanding * creativity * Perception * problem-solving * consciousness * using language * Intelligence by simulating them using computers. It is therefore closely connected with such social sciences as: * psychology * linguistics * philosophy Applied Artificial Intelligence What is applied AI? Applied AI is concerned with producing software which is â€Å"intelligent† It is intelligent in that it is based on what we know about human reasoning and other mental abilities We are therefore talking about a branch of advanced computing – computer technology – rather than social science Knowledge engineering The term â€Å"knowledge engineering† is often used to mean the process of designing, building and installing an expert system or other knowledge-based system. Some authors use the term to mean just the knowledge acquisition phase. Experts An expert is an experienced practitioner in his/her particular field. More than that, he/she is a highly effective problem-solver and decision-taker in that field. Experts have three qualities: * They make good decisions * They make those decisions quickly * They are able to cope with a wide range of problems. Experts and expert systems Note that: The task that an expert system performs will generally be regarded as difficult. An expert system almost always operates in a rather narrow field of knowledge. The field of knowledge is called the knowledge domain of the system. There are many fields where expert systems can usefully be built. There are also many fields where they can’t. Note also that an expert can usually explain and justify his/her decisions. Reasons for building an E. S. One might build an expert system for any or all of the following reasons: * To archive an expert’s knowledge, to insure against the day when he/she leaves, or retires, or dies. * To disseminate his/her knowledge, so that it is available in more (possibly many more) places than the location of the expert. * To ensure uniformity of advice/decisions. As a basis for training other specialists. Advantages of expert systems E. S. have the following advantages over human experts: * The knowledge is permanent * The knowledge is easily replicated * The knowledge is represented explicitly, and can be evaluated * The system is consistent – whereas human practitioners have bad days, computers don’t. * Once built, running costs are low Disadvantages of exp ert systems a) Developing an expert system usually costs a great deal of time money b) Historically, there has been a high failure rate in E. S. projects * The project may well fail during development – most likely during the â€Å"knowledge acquisition† phase. * The development may succeed, but the organisation may fail to accept and use the finished system. c) A human expert can update his/her knowledge in the light of * Common sense * Knowledge derived from other domain * Contacts with other experts. An expert system can’t. Choosing an E. S. project a) Because of cost, and the danger of failure, it is important that E. S. projects are carefully chosen. ) The expense must be justified, in the light of the possible benefits. c) E. S. technology must be appropriate a. the right kind of expertise is involved b. Make sure it isn’t a problem which conventional programming could do better. d) Management, and the participants, must support the project fully. Possible expert systems – case histories For discussion; The following seven problem areas may, or may not, be suitable for computerisati on as expert systems. * A certain third world country has a large population, very few trained doctors, and insufficient resources to train many more. It is proposed to provide paramedics, who can be trained relatively cheaply and easily, with medical kits and portable PCs, each PC to be loaded with an expert system that can advise on the diagnosis and treatment of a variety of common diseases. * The housing department in a provincial English town is overworked, although the staff turnover is quite low. Much of the work the staff do involves interviewing clients, and there is a clear pattern of questioning (which varies to a limited degree, depending on the circumstances of the client). It is proposed to build an expert system, which will direct the questioning process. A firm of wine importers relies heavily on its chief wine expert, who is skilled at selecting wines that are destined to be popular, on the basis of their taste, colour, scent etc. She is soon to retire. It is proposed to build an expert system that will enable any of several junior wine specialists to do her job. * An education authority has a severe shortage of pr imary school teachers. It is proposed that an expert system should be built which can do the job of teaching English and arithmetic to five year old children. * A software company proposes to build an expert system which can perform book-keeping for small commercial concerns. A large manufacturer of diesel electric locomotives has problems in providing enough maintenance personnel who are sufficiently skilled to locate faults in these (highly complex) locomotives. They propose to build an expert system which can perform fault location on such a machine. * A mineral exploitation company wishes to extend its operations, which involve searching for hitherto undiscovered deposits of valuable metal ores. It is short of trained geologists. It proposes to build an expert system which can assess a geological site and come to a conclusion about how likely it is that there is a worthwhile mineral deposit there. How to cite Knowledge Based Systems, Essay examples

Management Accounting Research free essay sample

It shows that researchers emphasize the importance of practice, but worry about the prospects of a successful cross-fertilization between practice and research, because of the pressure they feel to publish in international research journals. Their contacts with consultants are limited. Consultants have limited access to academic research, because of pressures from their daily work. Knowledge created by consultants is initiated by problems coming from practice; it has to be ready-made for application in practice, and is often a combination of explicit and tacit knowledge.However, our interviews with researchers show a more diffuse picture; the knowledge created by some of them is disciplinary-driven and fundamental, whereas the research of others is more overdriven and applied. Our study hints at two intermediary groups, I. E. Consultant-researchers and consultants working in the expertise entrees of their firms, both of which can potentially overcome hindrances in the communication between consultancy and research. C 2010 Published by Elsevier Ltd. We will write a custom essay sample on Management Accounting Research or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Keywords: Academics Consultants Public sector management accounting 1.Introduction The public sector has been criticized during the last two decades for being insufficiently effective and efficient. New management and accounting techniques have been developed as a response to this criticism. Because nearsightedness is, for instance, considered to be important for improving the functioning of public sector organizations (Walsh, 1995, up. 51-257; Guthrie et al. , 1999, p. 20; Polite and Backrest, 2000, chapter 4; Grotto and Budding, 2004), accurate information about the full costs of services * Corresponding author. E-mail addresses: g. . Van. [emailprotected] Nil (G. J. Van Helped), [emailprotected] Nil (H. Awarded), h. J. Term. [emailprotected] Nil (H. J. Term Bog), [emailprotected] Vi. Nil (T. L. C. M. Grotto). 1044-5005/$ see front matter @ 201 0 Published by Elsevier Ltd. DOI:1 0. 101 6/j. Mar. 2010. 02. 008 is needed and this requires new techniques for output measurement and full costing. This implies that management accounting ? together with Other spineless like financial reporting, auditing and management may be expected to contribute to a better functioning of the public sector.Management accounting is a practice-oriented discipline, dealing with methods that assist managers in planning and controlling their organization (Mali and Granular, 2009). What methods work, and what do not work, is a question with a high relevance to practice, because it relates to what is perceived as beneficial to and by the users of management accounting methods. This also holds for questions regarding conditions for the successful implementation of those methods. Developing new techniques or approaches in the field of management accounting, or the adaptation of existing ones, are knowledge creation activities.Organizations 84 G. J. Van Helped et al. / Management Accounting Research 21 (2010) 83-94 create knowledge on their own or as part of a network of similar organizations, but they can also use knowledge created by consultants or academic researchers. The types of knowledge consultants and academics create may diverge, because consultants rely largely on their past experiences in comparable situations and academics adhere to their theories and research methods. Moreover, the way consultants and academic researchers rate knowledge may also be influenced by the problems raised by practitioners.Despite their different backgrounds, consultants and academics can also influence each other in creating knowledge for practice; for instance when consultants use the outcomes of academic research, or when academics draw on insights produced by consultancy work. There are some studies on the role of either consultants or academics in knowledge creation on public sector management accounting. Christensen (2005, 2006), for example, documents the prominent influence of auditing firms on the adoption of accrual accounting in the State of New South Wales, Australia.In addition, Lapse and Oldie (2001 ) show that large multinational consultancy firms are promoters of universally applicable tool kits, whereas small locally operating consultancy firms are dedicated to delivering custom- made solutions for public sector practice. Knowledge creation for practice in public sector management accounting by academics is an even less researched issue. Notable is the literature review by van Helped and Northrop (2010) which identifies the practical orientation of the research objective(s) and the practice relevance of conclusions in papers published in international research journals.As far as we know, our study is the first that simultaneously examines the roles that consultants and academics play in public sector management accounting, and their interaction. L The problem We wish to d iscuss is if and in what respects knowledge creation in public sector management accounting by consultants and researchers is distinct and whether a lack of common understanding or communication between them could influence the relevance for practice of the knowledge created.In order to address this problem, we will analyses similarities and differences between consultants and researchers in the way practice influences their knowledge reaction activities, in the knowledge sources they use, and in the type of knowledge they create. Moreover, we examine the ways in which they influence each other in creating knowledge. In addition to providing preliminary findings on these issues, we also suggest directions for future research.This paper not only reports interviews with consultants and academic researchers, but also interviews with consultants working part-time as academics (because they are active in both worlds), and consultants working in expertise centers of their firms (because of their role in disseminating knowledge to their colleague-consultants). All respondents are active in public sector management accounting in the Netherlands. The paper is structured as follows. First, in the next section we briefly sketch the context in which consultants and academic researchers in public sector management accounting operate.The subsequent section then develops theoretical considerations and elaborates the research questions and research methods. Next, the findings of our study are presented. The final section reflects on these findings and suggests directions for future research. 2. Context In this paper, knowledge creation by consultants and academics takes place within he context of public sector reforms. Since the sass, financial accounting reforms in the Netherlands have concentrated on the adoption and further refinement of accrual accounting for local governments and central government agencies (Back, 2003).Management accounting reforms in budgeting, performance measurement and costing are receiving almost continuous attention from governmental organizations (Term Bog and van Helped, 2005; Term Bog, 2008). Often innovations are combined with decentralized forms of governance, such as agencies. The reforms and associated innovations in management and accounting methods are very animal to what is internationally known as New Public Management (Hood, 1995; Kickers, 2000, up. 5?37), which emphasizes the adoption of private sector management techniques and management styles by public sector organizations. Academic researchers who study Dutch management accounting innovations are working in a context of two partly opposing forces. On the one hand, international research publications in peer-reviewed journals have become much more important (Term Bog and Escapes, 2009; see also Mitchell, 2002; Genders, 2008), implying that academic researchers are increasingly driven by developments in academic thought and by the requirements posed by the academic community.