Australia's ASRB. A Case Study of Political Activity and Regulatory ‘Capture’

The establishment of an Accounting Standards Review Board (ASRB) in Australia followed proposals for greater government and community involvement in the development of accounting rules, and concern about the low level of compliance with the accountancy profession's standards. The profession had opposed proposals for a review board. The Ministerial Council for Companies and Securities overrode these objections, yet avoided giving any formal authority to the ASRB. In this environment the way was left open for renewed opposition to arrangements which had reduced the profession's capacity to control the standard-setting process. The newly-formed ASRB was vulnerable if it was unproductive—and it encountered delays and difficulties in receiving and processing submissions from the profession. The Board lacked the authority (and the will) to enforce its priorities. After two years the Board abandoned earlier efforts to secure wider community participation in its activities, and announced ‘fast track’ procedures which were to be applied only to those standards which the profession chose to submit for review.

This history suggests that the ASRB had been ‘captured’ by interest groups that it had been established to regulate. The history also casts doubts on claims that the political processes adopted in Australia for the development of accounting rules are consistent with notions of ‘pluralism’; rather, those arrangements seem closer to the form of interest-group politics labelled ‘neo-corporatism’.     

Provision versus Appropriation in Symmetric and Asymmetric Social Dilemmas

Social dilemmas characterize decision environments in which individuals' exclusive pursuit of their own material self‐interest can produce inefficient allocations. Social dilemmas are most commonly studied in provision games, such as public goods games and trust games, in which the social dilemma can be manifested in foregone opportunities to create surplus. Appropriation games are sometimes used to study social dilemmas that can be manifested in destruction of surplus, as is typical in common‐pool resource extraction games. A central question is whether social dilemmas are more serious for inhibiting creation of surplus or in promoting its destruction. This question is addressed in this study with an experiment involving three pairs of payoff‐equivalent provision and appropriation games. Some game pairs are symmetric, whereas others involve asymmetric power relationships. We find that play of symmetric provision and appropriation games produces comparable efficiency. In contrast, power asymmetry leads to significantly lower efficiency in an appropriation game than in a payoff‐equivalent provision game. This outcome can be rationalized by reciprocal preference theory but not by models of unconditional social preferences.     

Health as a consumption object: research notes and preliminary investigation

Through the processes of commodification and marketization, materials and human activities are brought within the domain of market exchange. The results of these accelerating processes are observed in the consumer culture centred on objects of consumption. We contend that, in addition to healthcare, health itself has become yet another object incorporated within consumption space. This contention is consistent with the perspective of consumption as the dominant social paradigm in the structuring of health and healthcare practices. In this paper we present the conceptual backdrop for our contentions, together with details of a heuristic study. Our findings support the view that people regard health as a consumption object. Furthermore, the evidence suggests a patterning of responses by social grade and gender. Given our wider interest in class‐based health inequalities, we use our results to comment on the broader policy debate concerning this phenomenon in relation to consumerism.     

Building e‐support for cause‐related marketing through strategic alliances

New opportunities for nonprofit organisations to reach new donors and volunteers are being generated by an accelerated interest in cause‐related marketing on the part of both consumers and business firms, in conjunction with the emergence of the Internet. Together, these conditions have created a climate conducive for nonprofit alliances with corporations to become one of the fastest growing forms of marketing today. This paper examines online cause‐related marketing from the fundraiser's perspective, and sets forth a series of marketing management implications of building relationships with businesses and their customers as potential donors on the Internet. Copyright © 2000 Henry Stewart Publications.     

Sexuality and holiday choices: conversations with gay and lesbian tourists

This paper is an exploratory investigation of the travel motivations of gay and lesbian tourists. Based on in-depth interviews and focus groups, it investigates the interrelationships between sexuality, tourism behaviour and tourism spaces. Given that public space is controlled and heterosexualized, the paper suggests that whilst gay and lesbian people are motivated to travel for a range of reasons, such is the power of the dominant heterosexual milieu that their sexuality has a critical impact on their tourism choices. The need for safety, to feel comfortable with like-minded people, and to escape from heterosexism – often to specifically gay spaces – emerge as key influences on their choice of holiday.     

Domestic tourists to Elmina Castle,Ghana: motivation,tourism impacts,place attachment,and satisfaction

Abstract

Current research on dark tourism lacks an in-depth investigation of the relationships between the various psychological factors that influence tourist satisfaction. Using the cognitive-affective-behavior system, this paper evaluates a theoretical model that postulates relationships between four constructs, namely: motivation, perceptions of tourism impacts, place attachment, and satisfaction. The study extends the tourism literature on cultural sustainability by showing the psychological connections of domestic tourists to a dark heritage site, and the implications for perceptions of tourism impacts on this heritage. Based on a sample of 414 domestic tourists at a dark heritage site in Elmina, Ghana, PLS-SEM confirmed several inter-relationships among the four constructs. Motivation had a positive relationship with perceptions of positive and negative tourism impacts, suggesting that the tourists who were more motivated to visit the site for cultural/learning experiences were also more inclined to perceive both positive and negative tourism impacts. Implications for dark tourism and how heritage site management can influence tourists’ perceptions of impacts are offered.     

Attitudes toward outdoor recreation development: An application of social exchange theory

A research project was undertaken within a multi‐county region in southeastern Ohio to ascertain the attitudes of local residents toward future outdoor recreation development within the area. A systematic random sample of 1493 respondents was drawn from a five‐county region to test a theoretical perspective developed from selected components of social exchange theory. The findings demonstrated that the respondents held very favorable attitudes toward outdoor recreation development. Multivariate analysis of the data revealed that the theoretical model was basically supported. The findings are discussed from both applied and theoretical perspectives.     

Non-fatal violence-related injuries in Kingston,Jamaica: a preventable drain on resources

Using data for a one-year period from the Kingston Public Hospital (KPH) in Jamaica, we describe patterns of non-fatal violence-related injuries, and carry out simulation analysis to estimate rates of hospital admission under various injury reduction scenarios, and the potential savings that can be realized by reducing violent crimes. In this period there were 6107 registered violence-related visits to the KPH representing 11.5% of all recorded visits. Of these 16.6% (1001) were admitted. The most common methods of inflicting injury was by stabbing (52.1%), blunt injuries (37.9%) and gunshot wounds (7.3%). Multivariate analyses indicated that gunshot injuries, stab injuries, being male between the ages of 15 and 44 years, receiving the injury in November or December, and being injured by a stranger or unknown assailant, were significant correlates of a higher probability of admission. Simulation analysis with various injury reduction scenarios indicated decreases in the probability of admission ranging from 12% to 44%, with estimated savings of up to 31% of the annual supplies budget of KPH.     

The development of the Personality Audit: a psychodynamic multiple feedback assessment instrument

The Personality Audit (PA) was developed to meet a need for a relatively simple multiple feedback instrument that could clarify the various motivational needs of executives. Using a psychodynamic approach to leadership, the PA allows the test-taker to assess him- or herself in seven personality dimensions important in human behaviour and to identify personal ‘blind spots’. The resulting insights can be used to formulate appropriate leadership development goals.

The objective of this paper is to describe the design and psychometric properties of the PA. This instrument, in contrast with other tools that can be used to clarify the inner theatre of individuals, is designed not only to report information given by the test-taker but also to reflect the perceptions of observers representing both the test-taker's public and private spheres. This paper describes in detail the conceptual foundations of the questionnaire, the psychometric methods used to confirm its validity and reliability, and possible directions for future research.     

Signalling,Disclosure And The Implications Of Financial Structure For Uk Corporate R&D ∗

This paper investigates the impact of R&D disclosure and finance variables on the level of R&D expenditures. The question addressed is: what is the impact of changes in disclosure requirements on the relationship between R&D expenditure and the financing of firms? The question is motivated by the possible signalling role that elective disclosure may have had prior to changes in accounting practices to ensure R&D disclosure.