Breaking boundaries and barriers: Future directions in cross‐cultural research

Abstract

The level and degree of understanding of the nature and meaning of leisure in the lives of blacks, native‐Americans, Hispanics, and other ethnic minority populations within the United States is lacking. Most research to date has utilized a social aggregate approach to the study of ethnic/racial differentiation; such research overlooks the dynamics and complexity of ethnicity within poly‐ethnic, pluralistic societies. The objectives of this article are: 1) to present an overview of the types of research which have been conducted among ethnic/racial populations within the U.S., 2) to discuss several ideological and theoretical assumptions which underlie such approaches, and 3) to present several alternative theoretical and methodological approaches which might prove more meaningful in attempts to understand the dynamics of cultural diversity.     

Can Certified-Tea Value Chains Deliver Gender Equality in Tanzania?

ABSTRACT

A popular approach over the past twenty years has been to rely upon voluntary standards as a means to make claims, measure, and judge whether a number of social-equity concerns exist in private-sector practices. But can voluntary standards deliver gender equity? This contribution responds to this question by exploring how standards and gendered division of labor interact in certified-tea value chains (for example, Ethical Tea Partnership, Fairtrade, Organic, and Rainforest Alliance) in Tanzania. The results of this mixed-method study (2008–10, 2013) contribute to the literature on gender equity and standards by building on the gendered value-chain approach to analyze these complex and contextual interactions. The study proposes that there is a need to focus on the interactions between men and women with different skills and training that contribute to how equitably their roles are distributed in the certified-tea value chains.     

How consumers’ assessments of the difficulty of manufacturing a product influence quality perceptions

This research shows that the perceived difficulty of manufacturing a product influences consumers’ perceptions of the firm’s other products. In three experiments (with 152 participants in Study 1, 86 in Study 2, and 91 in Study 3), participants received information about the quality of a firm’s product and then inferred the quality of another product from the firm. When participants believed that the initial product was relatively more difficult to manufacture than the second product, they inferred that the second product would be high in quality. However, when participants believed that the initial product was relatively easy to manufacture, they inferred that the second product would be low in quality. These effects occurred when perceived difficulty of manufacture was manipulated (Study 2) and occurred regardless of whether both products had dissimilar product benefits (Study 1) or whether brand names were present (Study 3). Allison R. Johnson and Valerie S. Folkes contributed equally to this article.     

Enough is enough! When identification no longer prevents negative corporate associations

Negative publicity has the potential to create negative corporate associations. However, consumers’ identification with a company might moderate the extent of this effect. This article examines the impact of consumer-company identification on reactions to variable levels of negative publicity about a company. Exposing consumers who had strong identification with a company to moderately negative publicity was found to result in less negative corporate associations than for consumers who had relatively weak identification. In contrast, consumers’ levels of identification did not affect reactions to extremely negative information, resulting in equally negative corporate associations for those with strong versus weak consumer-company identification. Thus, strong identification mitigates the effects of moderately negative publicity but does not attenuate the effects of extremely negative publicity. Consumers’ perceptions of and thoughts regarding negative information about a company partially mediated the effect of identification on attitudes and behavioral intentions. Sabine A. Einwiller (sabine.einwiller@fhso.ch) is a lecturer and researcher at the University of Applied Sciences Northwestern Switzerland. She worked on this research as a visiting scholar at the University of Southern California, visiting from the University of St. Gallen, Switzerland, where she received her Ph.D. She has published in journals such as theJournal of Consumer Psychology and thePersonality and Social Psychology Bulletin. Her research interests include causes and the measurement of corporate reputation and stakeholder-company identification. Alexander Fedorikhin (sfedorik@iupui.edu) is an associate professor in the Kelley School of Business at Indiana University. His research focuses on the intersection of affect and cognition in consumer decision making. He has published in such journals as theJournal of Consumer Research, theJournal of Consumer Psychology, andOrganizational Behavior and Human Decision Processes. Allison R. Johnson (ajohnson@business.queensu.ca) is an assistant professor of marketing in Queen’s School of Business, Queen’s University. She received her Ph.D. from the Marshall School of Business, University of Southern California. Her research interests include corporate social responsibility, customer-company identification, and consumer emotion. Michael A. Kamins (mkamins@marshall.usc.edu) is an associate professor at the University of Southern California, Marshall School of Business. Dr. Kamins’s current research interests he in pricing strategy in the context of online auctions as well as in the impact of color on consumers’ perceptions of products. He has published over 40 academic articles and proceedings in major academic journals, including theJournal of Marketing, theJournal of Marketing Research, theJournal of Consumer Research, theJournal of Consumer Psychology, theJournal of Advertising, and theJournal of Advertising Research.     

A critical examination of the AICPA Code of Professional Conduct

The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession's stated commitment to the public good, a commitment that is discussed at length in the new Code.Specifically, this paper reviews the following issues: (1) client confidentiality and whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good.Allison Collins is an Assistant Professor in the Department of Accounting and Taxation at Colorado State University. She has been a Certified Public Accountant since 1982. She has published previously inJournal of Business Ethics.Normal Schutz is an Associate Professor in the Department of Accounting and Taxation at Colorado State University. He has published in such journals asJournal of Business Ethics, EDP Auditor Journal andInternal Auditor.     

Farmland conversion to non-agricultural uses in the US and Canada: current impacts and concerns for the future

Conversion of farmland to non-agricultural uses presents a challenge to future food production and ecosystem services in US and Canada. Expansions of housing, transportation, industry, retail sales, schools and other developments are driving land out of farming. In the US there is annual conversion of 500,000 ha away from food and fibre production systems. Coupled with 1% annual population increase, this will reduce today's 0.6 ha per person to 0.3 ha by 2050. Canada has more land and smaller population, but farmland losses are occurring in fertile areas near coasts and in level valleys where highest quality land is located. Current rates of increase in agricultural productivity will not compensate for this land loss. Compared to US, there are more specific tools and legislation at the provincial level in Canada that provide opportunities for controlling sprawl. Important in both countries is general lack of awareness and concern about loss of productive farmland, a situation that could be improved through education. Stimulating collective understanding of this growing problem and providing viable solutions could provide the basis for national policy strategies to promote and assure sustainable food systems for the future and enhance the capacity to maintain vital ecosystem services.