Management Roles and Sustainability Information. Exploring Corporate Practice

Little empirical research has been conducted on perceptions of the types of sustainability information dealt with by different managers in internal company processes. In this study the roles of different managers are distinguished based on contingency theory and using the categorisation in the sustainability balanced scorecard concept. Expected sustainability information types are identified for these roles and hypotheses are derived and tested about perceptions of the types of sustainability information in different management roles. Interviews identified 116 roles involved with sustainability information in a set of leading German and UK sustainability reporting companies. Results from analysing sustainability information types contingent upon different management roles contribute to the understanding of sustainability accounting systems and practices and how companies can best support different management roles with appropriate sustainability information.     

The Stockholm Manifesto. Creating a safe environment for children in Europe

The European Child Safety Alliance is an initiative of the European Consumer Safety Association with a network of child injury prevention organizations within 25 Member States in Europe. The Alliance, launched in 2001, focuses on strategies that assist in the reduction of injury related deaths and disability amongst children 0 to 18 years of age in the European Union Members States. The Alliance work is done in partnership with stakeholders from various disciplines involved in child injury prevention in order to promote a coordinated and consistent approach across Europe.     

What’s in it for Me? An Examination of Accounting Students’ Likelihood to Report Faculty Misconduct

Since there are so few controls over detecting and preventing faculty misconduct, one of the most common ways in which it is discovered is through student reports (in other words, whistleblowing). Given the importance of student reports in bringing to light faculty’s ethical lapses, this paper seeks to understand what factors influence students’ likelihood to report faculty misconduct. We develop an empirical model that integrates the decision process of the Prosocial Organizational Behavior (POB) Model with insights from the emotional perspective on whistleblowing. Specifically, we use an experimental survey to examine how students’ perceived unfairness of the faculty misconduct, feelings of anger, and the students’ self-interest in the situation in conjunction with situational “cues for inaction” lead to the intention to blow the whistle. Overall, the results from our structural model partially support our theoretical model. Interestingly, these findings demonstrate that, in the case of faculty member misconduct, anger and perceptions of unfairness play a greater role than the more rational cost-benefit process of the POB model. These results could aid in development of ethics education for students and could also inform the development of university policies that encourage students to come forward when faced with faculty misconduct.     

Learning by supplying

Outsourcing in many industries has advanced beyond simple component supply to encompass manufacturing of entire products, often by suppliers in emerging economies. Understanding the evolving role and capabilities of suppliers in global supply chains is thus a pressing strategic issue for suppliers and customers alike. We analyze a novel panel dataset of supply relationships in the mobile telecommunications industry to answer the following questions: What factors contribute to a supplier's ability to build technological and market capabilities? Does it matter to whom the firm supplies? Is involvement in product design important, or is manufacturing the key to learning? Do the same types of relationships that support technological innovation also facilitate successful introduction of own‐brand products, or does this require a different “locus” of learning? Copyright © 2013 John Wiley & Sons, Ltd.     

The Purpose and Process of Science: Contrasting Understandings in UK Research Establishments

This paper is based on an ESRC-funded study into scientists' perceptions of management. Changes in the organisation, purpose and process of science were heralded with the publication of the White Paper (Cm2250 1993). However, to date there has been little empirical work into how research scientists understand such issues. Our research, based on qualitative interviews conducted with scientist/managers in seven government-funded research establishments, found that scientists' notions of scientific purpose varied, not just according to the nature of their work, but also evolved as careers progressed and the contexts within which they worked changed (in particular as the need to generate income through commissioned work has increased). The data also reveal a diversity in scientists' understanding of the relationship between discovery and applied science. Of central importance to R&D managers is the extent to which these scientists saw their aspirations as achievable within the changing context of public sector science. From the data we generate an Ideal Type model of approaches that may be taken to reconcile the imperatives of applied and fundamental research and develop an understanding of the key role of senior management in creating an effective interface with external stakeholders and the development of culture and vision within the laboratory that will enable effective synergy.     

Initial Public Offerings on the Unlisted Securities Market: The Impact of Professional Advisers

This paper tests two hypotheses developed in the context of information asymmetry between companies making initial public offerings (IPO) on the Unlisted Securities Market and potential investors. It is argued that the status of the sponsor and audit firm are interpreted by potential investors as signals of an IPO's quality. The results indicate that for IPOs made during 1986–87 the level of discount and the status of the associated auditing firm are significantly related. Higher quality auditing firms are associated with lower levels of discount. A similar relationship for IPOs made during the period 1988–89 is not detected. The paper suggests that there were significant changes in the IPO market between these two periods. No relationship in either period is detected between the level of discount and the status of the sponsor.     

An Evaluation of Alternative Methods of Forecasting Australian Inflation

The purpose of this paper is to evaluate the forecast of Australian inflation based on four alternative procedures: a univariate time series model, an interest rate model, an error correction model and a public survey of inflation forecasts. We derive estimates of expected and unexpected inflation from each of the methods and compare the out-of-sample forecasting results. Based on a range of evaluation criteria, the time series model dominates the other models, with the interest rate model, the error correction model and the survey forecasts following in that order.     

Efficiency and Technological Change in the U.S. Brewing Industry

This study demonstrates that the measurement of technological change and economic efficiency are tightly linked. Efficiency measures may depend on carefully controlling for technological change, while tests of technological change may be sensitive to empirical model specifications. Moreover, the study underlines Solow's (1994) and Romer's (1994) admonition that econometricians should pay attention to industry and institutional evidence in building models of technological change. The empirical results presented here suggest that there has been substantial technological change in the U.S. brewing industry from 1950 to 1992. This occurred in the form of a dramatic shift in technology beginning with the introduction of super breweries in about 1972. There has also been a substantial increase in scale economies, which undoubtedly caused many inefficiently small firms to exit the industry during the 1960s and 1970s. Further results suggest that a more complete specification of technological change and the stochastic nature of the frontier production function leads to higher and more tenable estimates of efficiency.     

Field publishing performance of U.S. economics departments

Conclusion The purpose of this study is to reduce information costs in the market for graduate education in economics and the market for Ph.D. economists by providing information on research concentration in each of 19 fields for 1980–1986. Some variation in publishing performance across fields is found in highly regarded universities. Unexpected faculty strength is discovered in some middle level departments for particular fields. Among middle- and lower-ranked departments, substantial publishing diversity across fields is evident.