Management accounting,performance measurement and strategy in English local authorities

This paper analyses the results of an extensive survey of UK local government which explored the relationship between strategy, management accounting practices (MAPs), and performance measurement techniques (PMTs). The research investigated a resource-based view of strategic capabilities and Porter’s strategic typologies. PMTs and MAPs were shown to be associated with strategic capabilities. Strategic typologies, however, were found to be only weakly associated with the use of PMTs and MAPs.     

The role of travel agents’ ethical concerns when brokering information in the marketing and sale of sustainable tourism

ABSTRACT

Using conservation tourism as a test case, this study explores the role high-end travel agents play in selling sustainable tourism. It examines a niche marketing activity in that process. The study focuses on agents’ consideration of ethics as they act as information brokers between tourists and operators. Data were collected from interviews with agents and analysed using a deductive content analysis based on six overarching concepts and theories on ethical decision-making. The findings emphasize the implicit influence within conservation tourism of tourism's ethical dimensions, whilst identifying many constraints that prevent a full consideration and/or disclosure of ethical concerns in the sales process. Most importantly, agents made assumptions using a false consensus bias about clients' preferences for service over concerns for the environment, and were not prepared to discuss the more sensitive issues surrounding conservation with their clients. A number of recommendations are proposed regarding the need to unpack conservation information, overcome the false consensus bias, and agents’ reluctance to discuss ethics in the sales process. Finally, the findings have broader implications for the development of sustainable tourism, which ultimately will depend on a dialogue of ethical concerns and values within the tourism supply chain between suppliers, brokers and tourists.     

Who should own it? An agency‐based explanation for multi‐outlet ownership and co‐location in plural form franchising

Plural forms exist when managers use two owners to perform one activity. Franchising is a plural form explained by agency theory, however, the theory is unable to explain two franchisor actions: 1) allowing franchisees to own multiple outlets and 2) co‐locating company‐owned and franchised outlets. We use research that describes a symbiosis between company‐owned and franchised outlets to extend agency theory and explain these actions. Our investigation of ownership patterns among 4,339 outlets of 16 plural form franchisors is consistent with our theory that multi‐outlet franchising is cost efficient and that co‐location occurs when franchisors fill market gaps left by franchisees. Copyright © 2011 John Wiley & Sons, Ltd.     

Exploring the relative influences of transport disadvantage and social exclusion on well-being

This paper explores the separate and combined effects of transport disadvantage and social exclusion on well-being using an empirical analysis of data from a travel and disadvantage survey in Victoria, Australia. Previous research explores the impact of transport on social exclusion but does not study the downstream impacts on well-being. To explore this relationship measures of subjective well-being are compared across four groups: (i) people who are neither transport disadvantaged nor socially excluded, (ii) transport disadvantaged only, (iii) socially excluded only and (iv) both transport disadvantaged and socially excluded. The paper explores which component aspects of social exclusion and transport disadvantage have the greatest impact on well-being and which social groups are most likely to face transport disadvantage and social exclusion together. The paper concludes with a commentary on how the findings might be used to better target policy interventions meant to improve well-being.     

The Social Psychological Underpinnings of Commons’s Institutional Economics: The Significance of Dewey’s Human Nature and Conduct

The institutional environment of science differs across countries. Its particularities have an impact on productivity of scientific enterprise in terms of both research and teaching. Reform of the system of higher education occupies an important place in programs of catch-up modernization. Attempts to replicate Western institutional arrangements and organizational designs in this area have been undertaken in Russia since the very beginning of economic and political reforms of the 1990s. This paper considers a particular transplant, the Higher School of Economics (HSE) established in 1992, and its subsequent evolution. A structural analysis shows its divergence from the organizational patterns that served as a model. The HSE case is compared with several "representative" Western universities as well as other Russian universities. When explaining divergent patterns between the HSE and the Western counterparts, special attention is paid to the issue of power relationships and their role in the functioning of the scientific organization. The paper aims to contribute to the discussion of "cultural entrepreneurs" and their motivation.     

Exploring the trip chaining behaviour of public transport users in Melbourne

This paper explores trip chaining behaviour of Melbourne residents using evidence from a household travel survey. The research literature has suggested that trip-making behaviour has grown increasingly complex as modern life has become busier and people grow time-poor. Complex trip chains have been said to require flexible travel modes, and for this reason some research has suggested that public transport is limited in this regard compared to the private car. Results of this study show that between 1994 and 1999 the complexity of trip chains was relatively stable and the complexity of chains was found to be larger for rail and tram than for car-based trips. Disaggregate analyses compare the complexity of chains based on work versus non-work chains, the purpose of stops on the chain, and whether the chain entered the central city of Melbourne or not. Overall these findings suggest a less bleak outlook for public transport ridership in a travel future which is said to be becoming more complex.     

Transport problems that matter - social and psychological links to transport disadvantage

This paper presents an analysis exploring self-reported measures of transport disadvantage and how these relate to social exclusion and well-being in Melbourne, Australia. A sample of 535 individuals sourced from a household survey explores ratings of 18 types of transport problems. The questionnaire also measured social exclusion represented in five dimensions including income, unemployment, political engagement, participation in activities and social support networks. Well-being was also measured adopting standard psychological measures of ‘Satisfaction with Life’, ‘Personal Well-being Index,’ ‘Positive Affect’ and ‘Negative Affect’.A factor analysis of self-reported transport difficulties identified four statistically significant sub-scales (‘transport disadvantage’, ‘transit disadvantage’, ‘Vulnerable/Impaired’ and ‘rely on others’) which together account for 57% of the variance in the responses.Analysis established that those with high self-reported transport problems were more likely to be located in fringe and remote parts of the city and lived in areas where it was not possible to walk to a local shop. However all groups made an average number of trips per day (except the ‘Vulnerable/Impaired’ group which make fewer trips) suggesting that self-reported transport disadvantage is unrelated to realised mobility. Analysis further established that only the ‘Vulnerable/Impaired’ group was associated with social exclusion and that they also had the lowest values of well-being compared to other groups.Overall findings confirm the methodological concerns associated with the use of self-reported measures of transport problems as a basis for defining transport disadvantage. The majority of those with high self-reported transport problems did not travel less than the survey sample as a whole and they were not associated with social exclusion. However the ‘Vulnerable/Impaired’ group was the exception, displaying a significantly higher association with social exclusion and lower well-being.The findings suggest which aspects of transport disadvantage are likely to be of greater concern for social policy. A concentration of research and policy on issues and social groups associated with the ‘Vulnerable/Impaired’ factor would be more effective in reducing social exclusion. Transport problems associated with this group including physical access to transport, knowing where to go and feeling safe from theft or attack when travelling may deserve higher priorities for attention. In addition those associated with the ‘Vulnerable/Impaired’ factor including older retired females and those who are more likely to be looking after someone with an illness or disability are clearly a high risk group and should warrant positive discrimination in transport and social policy.     

Understanding bus rapid transit route ridership drivers: An empirical study of Australian BRT systems

Bus Rapid Transit (BRT) systems are an increasingly popular public transport option internationally. They provide rail-like quality for bus services for a fraction of the cost of fixed rail. Many claims of high and increasing ridership have resulted from BRT system development; however, it is unclear exactly which aspects of BRT system design drive this. This paper explores whether BRT design features, among other influences, significantly increase ridership above and beyond the impact of service levels. It does so using a series of regression models undertaken on 77 BRT and non-BRT bus routes in Australia which is known for its diversity in BRT route design. Explanatory variables used included service level, frequency, speed, stop spacing, share of segregated right of way, vehicle accessibility, employment and residential density, car ownership levels and BRT infrastructure quality. Five models explored the role of these variables. Two models found that service level dominates predictions of boardings per route km although they suffer from endogeneity. Further models control for this influence by modelling boardings per vehicle km. Overall results suggest that some BRT infrastructure treatments such as right of way have a significant impact on ridership but the influence of infrastructure is within the context of high service levels. The role of accessible vehicles has also been highlighted in this research, although more research is needed to clarify this influence. The paper concludes with a discussion of the various influences on ridership and recommendations for existing policy and future research.     

Text Analysis Software: Commonalities,Differences and Limitations: The Results of a Review

In this paper we discuss the tendencies infunctionality and technology of software for textanalysis and reflect on those areas where moredevelopment is needed. The basis for this discussionforms a comprehensive review of fifteen currentlyavailable software for text analysis (Alexa and Zuell,1999). In the review the following software packageswere individually presented in a detailed andextensive manner: AQUAD, ATLAS.ti, CoAn, Code-A-Text,DICTION, DIMAP-MCCA, HyperRESEARCH, KEDS,NUD^*IST, QED, TATOE, TEXTPACK, TextSmart,WinMAXpro, and WordStat. Here we only delineate ourmethodology and criteria for selecting which programsto review and concentrate on discussing the types ofsupport the selected programs offer, the commonalitiesand differences of their functionality, point to someof their shortcomings and put forward suggestions forfuture development.