The temporal aspects of strategy and decision making have not, until recently, been accorded the importance they deserve. This paper describes a study undertaken to measure the temporal perception of people in an organization. An instrument was devised which the authors have called “the circle...

This teaching note describes an exercise which appears to prompt students to reflect on their learning. The exercise is based on five pairs of words concerned with knowing and learning: (1) learn/study, (2) educate/train, (3) know/understand, (4) teach/tutor, and (5) student/pupil. The exercise...

Reflection on learning (both on content and process), and on the knowledge resulting from that learning, provides many benefits. The chief of these, in the context of thinking about, and within, accounting as practice and academic discipline, is that reflection can help us to turn experience...