A push to cycling—exploring the e-bike's role in overcoming barriers to bicycle use with a survey and an intervention study

In Norway, as in many countries, there is a political goal to increase bicycle use. The electric bicycle (e-bike) is a promising tool for achieving this goal, given the hilliness of the country. However, little is yet known about the deterrents of cycling in Norway in general, and in particular how the purchase of an e-bike could be stimulated.

In the current study, 5500 respondents from a convenience sample among car owners were asked about their perceptions of bicycling in general, and of e-bikes in particular as well as their willingness to pay (WTP) for an e-bike. Randomly selected participants (N = 66) were given access to an e-bike for a limited time (2 or 4 weeks). A second questionnaire captured the same perceptions and WTP post-intervention. The results were compared with a control group (N = 214).

The results showed that those who cycle the least were most interested in buying an e-bike and that prior knowledge of the e-bike corresponded with a higher desire to buy one. Pro-environmental values did not predict interest in e-bikes, neither did norms and attitudes toward cycling. The WTP for an e-bike increased after having experienced the benefits for those who used an e-bike compared to those who did not. Price reduction of the e-bike (e.g. VAT exemption), spread of knowledge among the wider population, and actions to offer an e-bike experience may therefore be effective strategies for further expansion of the e-bike in the transport system and thereby to increase bicycle use in Norway.     

A review of recent developments and applications of partial equilibrium models of the forest sector

Recent history has seen an increase in the utilization of partial equilibrium based forest sector models to identify potential impacts of various policies or timber market shocks. These models are particularly useful in that they employ economic theory to capture the interaction of supply and demand in a framework where commodity prices are endogenous to the policy or shock simulated. We present recent developments and linkages between models and review applications of these models to forest policy questions over the previous decade. We conclude with a discussion of potential future directions for such research.     

Issues in the relationship between theory and practice in management accounting

In recent decades the interest of academic researchers in the practical aspects of management accounting has waned. This editorial explores some of the reasons of this development. Over the past few decades we have witnessed the establishment of management accounting in academia as a social science. This has increased the credibility of the accounting academics. However, it has also meant that academic researchers have neglected the technical core of their discipline and its problems and issues which have a direct practical relevance. It is concluded that there is a need for academic researchers to have a stronger focus on the technical core of the subject and to harness the findings of empirical research so that they can be used to develop and support practice.     

A rating model for loss of profits insurance

Abstract

In this paper we present a rating model for loss of profits insurance for a production system consisting of n production units. Explicit expressions for the company's long run expected average claims expenditures are derived. A numerical example is given.     

Keeping up gendered appearances: representations of gender in financial annual reports

This study analyses representations of gender in the financial annual reports of 30 corporations. Building on several critical theoretical perspectives, it examines how annual reports contribute to the gendering of organisations through an empirical study of representations of gender in their texts, statistics and images. The results suggest that stereotypical images are dominant and the representational practices reinforce the traditional gendered division of labour. We conclude that the masculine connotation of financial reports thwarts a more diverse representation of gender in organisations.     

The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard

The Balanced Scorecard currently receives much attention. This article analyses the means by which the authors of The Balanced Scorecard have created that attention. Is it the result of a new and convincing theory, or is it merely the result of persuasive rhetoric, where convincing theory differs from solely persuasive rhetoric in that concepts and claims are based on sound argumentation? The article concludes that the text is not so convincing as persuasive—a feature characteristic of the genre of management guru texts; and, at the end, the article discusses the reasons for and appropriateness of such a genre and the consequences that should follow from the results of the analysis.     

Key success factors for a growing technology innovation system based on SMS Application-to-Person in Norway

The case of short message service (SMS) Application-to-Person in Norway documents how SMS has re-emerged as a significant channel for customer dialogue: SMS is increasingly used for everything from dentist appointments to communicating with tax authorities. The Technology Innovation Systems perspective is the basis for an assessment of inducement mechanisms for the case, and thus the critical success factors. More specifically, the case serves as an example of a platform-based business ecosystem where the ownership of the platform is shared and a core resource is provided by the mobile network operators. It is shown how the current growth of the SMS channel is founded on collective action in the system, and how the subsequent legitimation process has aligned the SMS channel with user expectations and practices. The actors’ ability to collaborate and strike a balance between developing and sharing the market has been critical.