The role of accountancy firms in tax avoidance: Some evidence and issues

As entrepreneurial businesses, accountancy firms have supplemented their traditional trade of selling accounting and auditing services by diversifying into a variety of other products and services. They have developed organisational structures and strategies to sell tax avoidance schemes to corporations and wealthy individuals. The sale of such services shifts tax burdens to less mobile capital and less well-off citizens. It also erodes the tax base and brings the firms into direct conflict with the state. This paper provides some evidence of the strategies and tactics used by accountancy firms to sell schemes that enable their clients to avoid corporate, sales and payroll taxes. Such strategies stimulate reflections upon the possible trajectories in the development of accountancy firms and social consequences of their trade.     

The planning-motivation dilemma: Limitations and advantages of setting goals

Planning affects motivation, but how it does so and what its effects are-those are more complicated questions. The needs and desires of the individual interact with characteristics of the work situation, and effective management must consider both the motives of the individual and the goals of the organization. Different approaches to goal setting, for example, can stimulate different kinds of behavior-desires for achievement, cooperation, or power. Even so, the desired effects of planning can be limited by several variables: employee motivations, administrative inconsistencies, or simplistic goals. The author concludes with an analysis of particular planning techniques-MBO and program management-which attempt to coordinate goal setting and motivation.     

Dive Tourism and Local Communities: Active Participation or Subject to Impacts? Case Studies from Malaysia

Dive tourism impacts were examined in three Malaysian islands: Perhentian (backpackers), Redang (package tourism) and Mabul (upmarket dive tourism). Qualitative local participation approaches were applied to investigate whether host communities were merely reactive to dive tourism's impacts. Dive tourism affected many aspects of community life. Besides physical/ environmental impacts (new infrastructure), research found varied economic impacts including employment/business opportunities and differing economic linkages. Participation varied between locations, and obstacles to increased participation were revealed. Mainly negative socio‐cultural impacts were observed with minimal participation in cultural productions (handicrafts, performances). However, positive educational impacts emerged, especially environmental awareness and English language acquisition. Copyright © 2012 John Wiley & Sons, Ltd.     

Urban migration in New Zealand: Dummy variable interpretations

This note provides appropriate interpretations of a dummy variable measuring the impact of South Island residential location on urban migration in New Zealand. Interpretations drawn previously by the authors over-stated this impact.     

A model of sales supervisor leadership behavior and retail salespeople’s job-related outcomes

Retail salespeople play an important role in a retailer’s marketing mix, yet little empirical research has examined how retail managers might assist sales personnel in the performance of their jobs. This paper reports the results of a study that explored a causal model of sales supervisor “leadership behavior” and seven job-related outcomes of retail salespeople. Implications for retailers and researchers are provided.