The Changing Distribution of Male Wages in the U.K.

This paper uses microeconomic data from the U.K. Family Expenditure Surveys (FES) and the General Household Surveys (GHS) to describe and explain changes in the distribution of male wages. Since the late 1970s wage inequality has risen very fast in the U.K., and this rise is characterized both by increasing education and age differentials. We show that a large part of the changes in the U.K. can be summarized quite simply as increases in eduction differentials and a decline of growth of entry level wages which persist subsequently. This fact we interpret as cohort effects. We also show that, like in the U.S., an important aspect of rising wage inequality is increased within-group wage dispersion. Finally we use the GHS to evaluate the role of alternative education measures.     

Best Value and the Control of Local Government: Challenges and Contradictions

This article offers some understanding of the early experience of implementing Best Value in the local authority sector. Implementation is dependent on how local government understands the concept; what local government is able to deliver; and what central government is prepared to accept. For the case study authority described in this article, Best Value is understood to depend on three deliverable 'cornerstones', embedded in a context that emphasises accountability, seeks to develop 'learning' and pursues change in organizational culture, emphasising the tenets of 'business excellence'. The authors conclude that Best Value represents an unusual cocktail of top-down concept and bottom-up realization, providing a new twist in the control of the local government sector.     

Improving product instruction compliance: “If you tell me why,I might comply”

Although prior research into product instructions has been limited to investigating the effect of warnings such that people might avoid possible product dangers by heeding warnings, this research considers methods of improving consumer product instruction compliance when noncompliance with a product instruction does not necessarily lead to a hazardous situation. In particular, this research investigates the impact of providing instructions that specify the process by which compliance with the instructions will lead to the desired end state (e.g., product outcome), called process‐cause information. The results of a first field experiment indicate that intention to comply with product instructions is enhanced when people are told how compliance with the instructions will lead to the desired outcome (i.e., when process‐cause information is included in a product instruction). This finding is substantiated by results of a follow‐up laboratory experiment where subject compliance with an instruction‐based behavior was observed. The importance of the present research is discussed in terms of the potential impacts on customer satisfaction, service recovery, product returns, product liability, and warranties. © 2004 Wiley Periodicals.     

Approaches to organisational culture and ethics

This paper assesses the potential of organisational culture as a means for improving ethics in organisations. Organisational culture is recognised as one determinant of how people behave, more or less ethically, in organisations. It is also incresingly understood as an attribute that management can and should influence to improve organisational performance. When things go wrong in organisations, managers look to the culture as both the source of problems and the basis for solutions. Two models of organisational culture and ethical behaviour are evaluated. They rest on different understandings of organisational culture and the processes by which ethics are enhanced. Firstly, the prevailing approach holds that creating a unitary cohesive culture around core moral values is the solution to enhancing ethical behaviour. Both the feasibility and desirability of this approach, in terms of ethical outcomes, is questioned. The second model queries the existence of organisational culture at all, arguing that organisations are nothing more than shifting coalitions of subcultures. In this second model, the very porousness of the subcultures provides a catalyst for the scrutiny and critique of norms and practices. Such diversity and debate is construed as potentially a better safeguard for ethical behaviour than the uniformity promised by the unitary, strong culture model.Dr. Amanda Sinclair is a Senior Lecturer in the Graduate School of Management. As a teacher on the MBA program of courses, including Ethics, she has a particular interest in the development and professionalisation of managers. Her current research focuses on organisational diversity, change and culture and administrative leadership and accountability.     

The Carbon Neutral Public Sector

Abstract

This paper argues for research into the effectiveness of government strategies for a ‘carbon neutral public sector’. We review initiatives in three OECD countries: New Zealand, Australia and the UK. In all jurisdictions, government agencies have consistently stressed ‘leading by example’ as a rationale for adoption. ‘Direct mandate’ by the Prime Minister (NZ); ‘organic development’ from wider central government sustainability initiatives (UK); and a more ‘laissez faire’ approach by Australian Federal and State Governments, were identified as the general pathways leading to implementation. Our assessment indicates: a lack of understanding of the implementation process for carbon neutrality; a need to identify and critically examine the ‘offset threshold’ at which mitigation efforts cease and offsetting is adopted; an absence of any evaluation of the ‘leading by example’ rationale; a lack of inter-country comparisons; a gap in understanding the relationship with economic and social aspects of sustainability; and a need to evaluate the utility of core government departments as the focus of carbon accounting. We urge colleagues to consider research in this area with a view to contributing to the interdisciplinary solutions which we believe are required.     

The Association of Meaningfulness,Well‐Being,and Engagement with Absenteeism: A Moderated Mediation Model

We theorized that absence from work is a resource‐based process that is related to perceived meaningfulness of work, well‐being, and engagement. Broaden‐and‐build theory (Fredrickson, 1998, 2001) and engagement theory (Bakker, Schaufeli, Leiter, & Taris, 2008; Kahn, 1990) were used to develop a framework for explaining absence. Results of a study of 625 employees and human resource records of subsequent absenteeism data for a three‐month period supported our hypotheses that meaningful work increases engagement with work, and that engagement is associated with low levels of absenteeism. Furthermore, data showed that engagement fully mediated the relationship between meaningfulness and absence, and that well‐being strengthened the relationship between meaningfulness and engagement. The results have implications for understanding the role of individual‐level resources in the workplace, and how meaningfulness, well‐being, and engagement influence absence.     

Does it pay to remediate? An analysis of the internal and external benefits of remediation

We examine the internal and external benefits associated with the remediation, or correction, of material weaknesses in internal controls over financial reporting. We document that firms that remediate material weaknesses exhibit higher performance and reporting quality than firms that never reported any weaknesses. These results suggest that the remediation of material weaknesses, an indication of an improved internal control system, is associated with internal benefits. Moreover, we find that remediating firms experience significantly lower audit fees and betas (i.e. external costs) than non-material weakness firms. However, these lower external costs are contingent on a firm's level of performance and information quality. These results suggest that remediation offers firms a chance to re-examine and correct their internal controls and this leads to better performance and information quality. Furthermore, external stakeholders are not necessarily swayed by remediation alone but need to observe tangible evidence of the corrected internal control system before reassessing a firm's risk downward.     

Self-admissible sets

Best-response sets (Pearce, 1984 [28]) characterize the epistemic condition of “rationality and common belief of rationality.” When rationality incorporates a weak-dominance (admissibility) requirement, the self-admissible set (SAS) concept (Brandenburger, Friedenberg, and Keisler, 2008 [17]) characterizes “rationality and common assumption of rationality.” We analyze the behavior of SAS's in some games of interest—Centipede, the Finitely Repeated Prisoner's Dilemma, and Chain Store. We then establish some general properties of SAS's, including a characterization in perfect-information games.     

Healthcare resource utilization and costs among psoriasis patients treated with biologics,overall and by disease severity

Aims: To describe healthcare resource utilization (HCRU) and costs among biologic-treated psoriasis patients in the US, overall and by disease severity.

Materials and methods: IQVIA PharMetrics Plus administrative claims data were linked with Modernizing Medicine Data Services Electronic Health Record data and used to select adult psoriasis patients between April 1, 2010 and December 31, 2014. Eligible patients were classified by disease severity (mild, moderate, severe) using a hierarchy of available clinical measures. One-year outcomes included all-cause and psoriasis-related outpatient, emergency department, inpatient, and pharmacy HCRU and costs.

Results: This study identified 2,130 biologic-treated psoriasis patients: 282 (13%) had mild, 116 (5%) moderate, and 49 (2%) severe disease; 1,683 (79%) could not be classified. The mean age was 47.6 years; 45.4% were female. Relative to mild psoriasis patients, patients with moderate or severe disease had more median all-cause outpatient encounters (28.0 [mild] vs 32.0 [moderate], 36.0 [severe]), more median psoriasis-related outpatient encounters (6.0 [mild] vs 7.5 [moderate], 8.0 [severe]), and a higher proportion of overall claims for medications that were psoriasis-related (28% [mild] vs 37% [moderate], 34% [severe]). Relative to mild psoriasis patients, patients with moderate or severe disease had higher median all-cause total costs ($37.7k [mild] vs $42.3k [moderate], $49.3k [severe]), higher median psoriasis-related total costs ($32.7k [mild] vs $34.9k [moderate], $40.5k [severe]), higher median all-cause pharmacy costs ($33.9k [mild] vs $36.5k [moderate], $36.4k [severe]), and higher median psoriasis-related pharmacy costs ($32.2k [mild] vs $33.9k [moderate], $35.6k [severe]).

Limitations: The assessment of psoriasis disease severity may not have necessarily coincided with the timing of biologic use. The definition of disease severity prevented the assessment of temporality, and may have introduced selection bias.

Conclusions: Biologic-treated patients with moderate or severe psoriasis cost the healthcare system more than patients with mild psoriasis, primarily driven by higher pharmacy costs and more outpatient encounters.     

Social justice in a cold climate: Could social accounting make a difference?

Building on the argument that justice should be the transcendent principle in accounting, we argue that social accounting invokes notions of community, shared social values, and fairness in the distribution of social resources. These ideas are elaborated in relation to local government, which provides a window on how communities make decisions about distributing their social resources and the accounting processes which guide these decisions. Fieldwork in two large but contrasting English local authorities suggests that the potential of social accounting is not reflected in the predominant accounting systems in local government organisations, but in more subtle and successful forms of ‘enacted social accounting’. Its utility relates to the achievement of short-term social goals where social injustices persist and accountants, managers and politicians seek to accommodate financial pressures to protect the most vulnerable members of the community. We identify local government accountants as morally responsible for the further development of social accounting which envisions a future for local government, and establishes links between social justice, environmentalism and localism.