The International Integrated Reporting Framework: Key Issues and Future Research Opportunities

This paper has three main aims. First, the paper introduces the concept of integrated reporting (<IR>) as described by the International Integrated Reporting Council (IIRC). A background to the development of the <IR> concept over the 4‐year period from the inception of the IIRC in 2010 is provided, culminating in the release by the IIRC of a Consultation Draft (CD) of the <IR> framework in March 2013. Second, the paper discusses key issues currently being debated relating to the CD that the IIRC will need to resolve prior to the expected release of their <IR> framework in late 2013. This discussion is based on issues identified and reported to the IIRC by a subcommittee of the International Association for Accounting Education and Research (IAAER) comprised of international accounting academics. Finally, the paper identifies a range of potential research issues relating to the development and implementation of <IR>.     

Monitoring in service triads consisting of buyers, subcontractors and end customers

Organisations increasingly outsource service delivery to specialist subcontractors. These buyers, their subcontractors and their end customers operate in a triadic service relationship. In these triads, the buyer lacks direct control over service delivery and completely depends on the subcontractor for its performance towards its end customers. Subcontractors are confronted with two principals (buyer and end customer) who may have conflicting objectives.Although traditionally focusing on dyadic buyer–seller relationships rather than triads, Agency Theory provides valuable suggestions on the type of contract to be used and the type of monitoring to be employed. We adopt Agency Theory as a theoretical lens to look at the buyer–subcontractor–end customer triad and develop propositions on the design of contractual arrangements and monitoring activities. We use the results of two cases of service triads to provide some initial validation for these propositions.     

Discrimination in hiring against immigrants and ethnic minorities: the effect of unionization

There has been a long debate concerning whether unions are exclusive or inclusive with respect to immigrants and ethnic minorities. In the exclusive view of unions, unionization is expected to increase the likelihood of employers asking questions that discriminate against immigrants and ethnic minorities and decrease the likelihood of employers asking Equal Employment Opportunity (EEO) questions related to immigrant or ethnic minority status. The contrary is expected for the inclusive view. Our analysis, using New Zealand data for job applications, provides some support for the inclusive view of unions, as the higher the unionization rate, the more likely EEO information is sought, but no relationship is found between unionization rate and discriminatory questioning. This suggests that unions are probably helpful in promoting diversity but not yet in combating discrimination against immigrants and ethnic minorities in hiring.     

Cost effectiveness of a 92-gene assay for the diagnosis of metastatic cancer

Objectives:

To estimate the clinical and economic trade-offs involved in using a molecular assay (92-gene assay, CancerTYPE ID) to aid in identifying the primary site of difficult-to-diagnose metastatic cancers and to explore whether the 92-gene assay can be used to standardize the diagnostic process and costs for clinicians, patients, and payers.

Methods:

Four decision-analytic models were developed to project the lifetime clinical and economic impact of incorporating the 92-gene assay compared with standard care alone. For each model, total and incremental costs, life-years, quality-adjusted life-years (QALYs), incremental cost–effectiveness ratios (ICERs), and the proportion of patients treated correctly versus incorrectly were projected from the payer perspective. Model inputs were based on published literature, analyses of SEER (Surveillance Epidemiology and End Results) data, publicly available data, and interviews with clinical experts.

Results:

In all four models, the 92-gene assay increased the proportion of patients treated correctly, decreased the proportion of patients treated with empiric therapy, and increased quality-adjusted survival. In the primary model, the ICER was $50,273/QALY; thus, the 92-gene assay is therefore cost effective when considering a societal willingness-to-pay threshold of $100,000/QALY. These findings were robust across sensitivity analyses.

Conclusions:

Use of the 92-gene assay for diagnosing metastatic tumors of uncertain origin is associated with reduced misdiagnoses, increased survival, and improved quality of life. Incorporating the assay into current practice is a cost-effective approach to standardizing diagnostic methods while improving patient care. Limitations of this analysis are the lack of data availability and resulting modeling simplifications, although sensitivity analyses showed these to not be key drivers of results.     

The teacher–community of practice–student interaction in the New Zealand technology classroom

This research investigated how secondary school technology teachers planned and implemented units that enabled students to access authentic technological practice through their contact with a community of practice (CoP). It was found that when teachers plan to access a community of practice for their students a complex dance-style relationship develops between the three parties involved. Unplanned interactions can have a significant effect on the planned teaching unit. If teachers are reflexive to the demands of the student and the CoP representative, there is the potential for the development of teaching programmes with technological outcomes that reflect authentic technological practice.     

Perceptions of restaurant employees in Asia Pacific on sexual harassment in the hospitality industry

A major issue facing all of the hospitality industry is that of sexual harassment and the explosion of the number of sexual harassment lawsuits being filed. According to the National Restaurant Industry (U.S.) in 1998, in certain states there are more sexual harassment lawsuits than slip and fall cases filed within the restaurant industry. With the cost of litigation and the dollar amount of settlements both increasing substantially, it is with a pro‐active view to look at the perspective of sexual harassment by restaurant employees. The purpose of this study was to measure the perceptions and attitudes of service personnel, specifically restaurant employees in Hawaii on sexual harassment.