The changing technological environment and the future of behavioural research in accounting

In an era where the pace of change continues to escalate, behavioural research provides an ongoing avenue for explaining the likely effects of emergent changes on decision‐making by providers, users and assurers of accounting information, and for providing ex ante enlightenment for policy‐makers. The purpose of this discussion is to identify contemporary changes affecting the accounting environment, discuss the potential impact to individual and organisational decision‐making, and explore how behavioural research can be utilised to examine these changes. Specifically, this discussion focuses on the impact that technological changes have had on financial reporting, external auditing and managerial accounting, with an eye towards the potential for these changes to radically alter the future of accounting and auditing research.     

Strategies for shifting technological systems The case of the automobile system

Californian and Dutch efforts to produce electric vehicles are explored and compared. Three strategies are put forward that could turn electric vehicles from an elusive legend, a plaything, into a marketable product: technology forcing creating a market of early promises, experiments geared towards niche development and upscaling (strategic niche management), and the creation of new alliances (technological nexus) which bring technology, the market, regulation and many other factors together. These strategies deployed in the Californian and Dutch context are analysed in detail to explore their relative strengths and weaknesses and to argue in the end that a combined use of all three will increase the chances that the dominant technological system will change. The succesful workings of these strategies crucially depend on the coupling of the variation and selection processes, building blocks for any evolutionary theory of technical change. Evolutionary theory lacks understanding of these coupling processes. Building on recent insights from the sociology of technology, the authors propose a quasi-evolutionary model which underpins the analysis of suggested strategies.     

The Museums' future

‘The Museums' Future’ argues that through the effects of the postmodernisation of museums, art has been ceded variously to culture, commerce, politics, values and to experience. In this scenario, political culture has surrendered to cultural politics.It asks whether a museum project of the future can be envisaged in which history and experience are not replaced entirely by spectacle, and memory is not banalized? Can the museum contribute to reconfigurations of the Subject and Other and to identity and difference without falling into the traps of a politics of identity? Can the museum find ways of reaffirming universal principles without running the risk of imposing a new order dominated by a single culture?     

The future quantified

The results reported in this paper demonstrate that the qualitative (group) research and quantitative (individual) survey techniques that have been developed now offer a viable means for mapping current expectations and the possible future directions these will take. Sensible use of these should provide governments, and large organisations in general, with a powerful new set of tools for positively managing the future. In terms of the issues themselves, the group which emerged most strongly from the quantified responses of the individuals are those which might be seen as relating to the ‘green' environment. On the other hand, our qualitative groups looked upon these key issues as representing matters of survival for humanity as a whole. Such a focus on survival may seem selfish, but it can also be seen as altruistic not concerned with personal survival. It also represents a sound, rational approach to long-term planning, where the respondents focused instead on how governments might positively, and safely, manage all the long-term issues threatening the future of humankind. If we move away from ‘green' issues, it is also clear that even individuals recognize the globalisation of issues in particular the globalisation of business, the possibility of a global financial crash and the (threat of) domination by Pacific Rim countries. At the opposite end of the spectrum are worries about the significant problems faced by the underclasses—and, in turn, the significant threat these present to society as a whole. In general though, apart from technological issues, the emphasis was—across almost all areas—on survival in the face of events ranging down from catastrophes to mere crises and stresses!     

一个产业与一座城市的未来

大连试图通过发展软件产业和信息服务业,走一条低消耗、无污染、高产出、高科技密度、高信息密度的产业道路。如果大连能够在软件产业方面走出一条道路,那么对中国走新型工业化道路,无疑是提供了一个借鉴。大连想做一个探索。     

未来趋势下中国所面临的挑战

美国前贸易谈判代表巴尔舍夫斯基女士认为：未来经济发展有四个趋势,从这些趋势中能够看出国外对中国宏观经济政策的理解,也能说明中国加深金融改革的重要性。她说     

The Era of finance: Proposals for the future

Finance, the economic activity intermediating between savings and investments, is probably the first to reach the stage of globalization; as a consequence, the financial sector is taking a leading position in modern economic systems. While the world expects from financial efficiency an increasingly positive contribution to welfare, it appears that recent developments of financial leadership in an increasingly deregulated world system, are also acting negatively on world welfare. In many aspects, it can be established that finance is crisis prone, induces deflationary biases and stimulates speculative behaviour: crisis, deflation and speculation are often harmful to the real economy. A set of proposals are made in order to improve world financial stabilization, promote growth and encourage the spirit of enterprise, as a way of enhancing the future contribution of financial activities to world welfare.     

The future of morality

Moral criticism of human institutions is frequent : the acceptance of social constraints by the free individual is rare. This moral inversion is inconsistent with the survival of an increasingly interdependent society. Statements of human rights must be replaced by statements of human responsibility if we are to make the world viable.     

The future as information

Based on the notion that a society can be simplified to the sum of information communicable among its members, the development of information is then one of the most decisive, formative factors for the future. This essay examines the implications of information and information technologies for American social dynamics of the future. The political potentialities of new means of communication and of information manipulation are discussed in particular.     

The SEWA way: Shaping another future for informal labour

Globalization has accelerated the growth of the informal sector worldwide. It now comprises majority workers in many countries, especially the developing world. The trade union movement should ideally have come forward to organize informal labour, both to legitimise itself and to help the exploited masses uplift themselves. Unfortunately, examples of this are few. Non-governmental organizations have stepped in to a limited extent to help organize informal labour ‘bottoms-up’ and from `above’—urging the corporate world to cleanse its supply chains and consumers to buy `fair trade’ products. In some instances, new or alternative unions have emerged. The Self-Employment Women's Association (SEWA), a trade union of nearly 700,000 poor women in the informal sector in India, can be seen as a pioneer of this trend though it first emerged as far back as in 1972 in the textile town of Ahmedabad, Gujarat. An analysis of SEWA's way of functioning, its holistic approach encompassing socio-economic and political rights and its widespread impact offers lessons for organising informal labour to give these workers a brighter future. This paper elaborates these lessons based on the SEWA experience.     

The psychodynamics of meaning and action for a sustainable future

Environmental policy and social research tends to neglect the inner, experiential dimensions of human life. Yet, the ways in which individuals seek to achieve psychological and emotional well-being in their lives is inevitably expressed in behaviour that impacts on ecological (and social) processes.The yearning for this ‘inner human sustainability’ is psychologically rooted and subjectively experienced. Beliefs and worldviews about how best to satisfy it are culturally (i.e. inter-subjectively and collectively) constructed and expressed through behaviour that, in turn, supports or undermines the external ecological and social world. Consumerism and its associated behaviours are inherently unsustainable socio-ecologically and psychologically. Through a psychodynamic theory of human experience, meaning and behaviour, the paper explains why any policy, if it is to be effective in the long-term, must be attentive to psychological, experiential and cultural dimensions of human beings and beliefs about how needs and wants will be satisfied. It also argues that long-term societal and cultural transformation is only possible when individuals take responsibility for their own development, transformation and engagement in the larger social and ecological complex on which they depend. Policy-making, research and education are themselves cultural activities that seek to respond appropriately to changes in the external world within the constraints of powerful cultural (collective) and psychological (individual) values and priorities. A systemic approach to sustainable development requires consideration of the mutual dependence between eco-social and psycho-cultural realities.     

The future of social security

We analyze the effect of the projected demographic transition on the political support for social security, and equilibrium outcomes. Embedding a probabilistic-voting setup of electoral competition in the standard OLG model with capital accumulation, we find that intergenerational transfers arise in the absence of altruism, commitment, or trigger strategies. Closed-form solutions predict population ageing to lead to higher social security tax rates, a rising share of pensions in GDP, but eventually lower social security benefits per retiree. The response of equilibrium tax rates to demographic shocks reduces old-age consumption risk. Calibrated to match features of the U.S. economy, the model suggests that, in response to the projected demographic transition, social security tax rates will gradually increase to 16%. Other policies that distort labor supply will become less important; labor supply therefore will rise, in contrast with frequently voiced fears.     

伊斯兰金融的未来

回顾伊斯兰金融的发展历程,从1963年成立首家伊斯兰银行,到2007年伊斯兰金融资产达到3000亿美元,伊斯兰金融发展迅速。文章通过实例剖析了伊斯兰债券与资产支持证券的异同,并从伊斯兰债券的金融本质入手,从宏观的角度展开对伊斯兰金融的未来前景的探讨,指出伊斯兰金融是传统伊斯兰融资体系适应全球化经济下的一种新模式探索,并期待着伊斯兰现代主义能够更好地促进伊斯兰金融的发展和成熟,使伊斯兰社会更好地融合到全球化的经济发展中。     

贸易信用的未来

18个月前,使用贸易信用保险的公司还很少,他们中的大多数甚至还不了解贸易信用保险的真正价值所在。贸易信用保险是帮助贸易商规避坏账风险的工具。你不能指望一个评级机构会为其评级的差错提供赔偿。     

Unix终端还能走多远?

今天,当桌面计算已经进入了一个图形化的视窗时代后,曾经最早进入信息化的Unix终端行业用户,依然在使用着纯粹的Unix终端。当行业应用对终端产品提出更多新的需求,传统的Unix终端显然已经不能适应应用需求的快速延伸与扩展,我们不禁质疑:传统Unix终端还能走多远?2003年5月,国内图形终端的领导者升腾资讯公司,以“终结Unix终端时代”的鲜明旗帜,发布数十款升腾终端产品,以完善、成熟的“一台清”行业桌面应用方案,打响了一场全面替换传统Unix终端的产业升级革命。行业应用深刻变化提出“一台清”终端需求回顾终端发展历史,具有相对简单的…     

The future financing of Medicare

Regardless of the timing and the type of federal action to reform the nation's health care system, the Medicare program's financial problems must be addressed soon. Serious concerns exist about both the Hospital Insurance and the Supplementary Medical Insurance portions of the program.