What is the role of consensus statements in a risk society?

Abstract

This paper explores the role of consensus statements in a risk society. It uses Beck’s theory of risk to show that scientists have employed consensus statements in order to re-establish faith in science. Through analysing the goals of participants in consensus fora and comparing them to the fora processes, this paper considers how consensus statements and guidelines in public health can be viewed as remedies for the decline in expert trust experienced in the current risk society. To collect data, 25 interviews were undertaken with consensus panel participants from the USA, UK and Australia. Interviewees were from peak national agencies/commissioning agencies and were categorised as policymaker, practitioner and consumer stakeholders. Participants made recommendations for improving consensus processes in order to mitigate perceptions of risk. These were: (1) clearly stated goals; (2) robust, evidence-based and transparent processes of methodological development and participation/deliberation/decision-making; (3) diverse stakeholder representation, including increased consumer participation; (4) transparency about conflicts of interest; and, (5) robust, carefully worded recommendations. Poor-quality consensus statements can further entrench scepticism about the scientific enterprise. While consensus statements can be seen as a tool for moderating perceptions of risk, policymakers and scientists must ensure the integrity, strength and transparency of their research methods. This has the potential to facilitate policy, improve scientific accountability to the public and legitimise processes. While fostering greater trust is not a primary objective for scientists, an increase in legitimacy of process can be an important unintended consequence of improved quality consensus statements and an important antidote to the risk society.     

Predicting Wine Tourism Intention: Destination Image and Self-congruity

Using the context of wine tourism, this study tests an integrated structural model of destination factors and self-congruity to predict behavioral intentions. A survey of 696 respondents throughout Australia showed that functional destination image, affective destination image, and self-congruity predict attitude toward wine tourism, which in turn predicts behavioral intentions. The moderating influence of wine involvement was also tested through multigroup and latent mean analysis. Consumers who were highly involved with wine appeared to be more influenced by affective destination image and self-congruity than those who indicated low wine involvement.     

SFAS No. 2: Auditor evaluations and input to the home office

This study examines auditors representing their local offices in their evaluations of SFAS No. 2, Accounting for Research and Development Costs, and their decision whether or not to communicate these evaluations to the home office. Preliminary interviews with four local office representatives (LORs) indicated that LOR evaluations are related to three criteria: usefulness, theory and implementation cost. The interviews further suggested that the importance of the cost criterion depends upon the extent to which the local office's clients are affected by SFAS No. 2 as well as the LOR's rank in the firm. Finally, it was also suggested that a LOR's decision to provide input to the home office is related to the magnitude of the perceived costs associated with SFAS No. 2, the extent to which the local office's clients are affected by the standard and the LOR's rank in the firm. The importance of these factors is supported by modeling responses to a field survey which asked LORs, who represent local “Big 8” offices throughout the United States, to evaluate SFAS No. 2, and to indicate whether or not they provided input to the home office on this pronouncement. Areas for future research are also discussed.     

Food miles and food choices: the case of an upscale urban hotel in Hong Kong

The nature of food production and consumption has changed dramatically in recent decades. Food sources for hotels and resorts have been an increasingly important sustainability topic in recent years. Where food is sourced has important implications for the economic, environmental and socio-cultural sustainability of tourist destinations. Based on where food is sourced and the mode of transportation, food miles is calculated for an upscale urban hotel in Hong Kong over a 12-month period. Greenhouse gas emissions associated with these food miles are computed. Over three-quarters of the food and beverages procured travelled via sea, the most energy efficient mode of transportation. Follow-up interviews with the hotel's procurement and executive chefs reveal the motivation behind these purchase decisions. While quality of food is the main driver for chefs, the procurement department take quality and cost into consideration. These different motivations provide potential conflict in sourcing food sustainably. Another issue raised is that food being procured from nearby countries may have questionable health and safety standards. Just because food can be procured closer to the destination does not necessarily mean it is the most sustainable option.     

Review of literature related to human spark scenarios

This paper presents a summary of articles from the literature concerning human spark ignition scenarios. Two basic subject areas are covered. These are (1) articles related to charge generation, particularly those associated with clothing and textiles, (2) articles related to energy storage and discharge. The papers have been organized according to their primary subject. However, it should be recognized that many of the papers relate to both subject areas. The key conclusions and recommendations from each of the cited articles are included, as well as a summary of conclusions drawn from the overall literature review.     

Teaching Business-Communication Ethics with Controversial Films

Two recent films by Pulitzer Prize-winning playwright, David Mamet, can provide opportunities for observing student reactions to ethically troublesome situations and for discussing business-communication ethics in the classroom. The key question addressed in this article is whether business-communication courses, for example, those in public relations, can encourage students to make the "metaphoric leap" and apply Mamet's messages to class readings and discussions on ethical problems or challenges. Through showing two films in their entirety and conducting focus groups among upper-level undergraduates, the authors find that there is instructional value in using Mamet's films to discuss ethics in business-related settings.     

Do Shareholders Assess Managers' Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When Its Outcome Serves Shareholders' Interests?*

We examine how shareholders' trust in managers is affected by (i) the outcome of earnings management (inconsistent vs. consistent with shareholders' interests) and (ii) the method of earnings management (accruals vs. real methods). Using a controlled experiment, we predict and find that trust is impaired when the outcome of earnings management suggests that managers have put their interests above shareholders' interests and/or when the method of earnings management suggests that managers misreported the firm's economic performance. We argue that shareholders assess managers putting their interests above shareholders' interests as a signal of untrustworthiness because it involves a transfer of the firm's resources away from shareholders to managers. We argue that shareholders also assess managers' use of accruals to manage earnings as a signal of untrustworthiness because, in this instance, managers misreport the firm's economic performance. Finally, we show that trust mediates the combined effects of the outcome of earnings management and the method of earnings management on investment decisions. Our study incrementally contributes to the literature by highlighting the adverse implications of managers' use of accruals to manage earnings even when its outcome serves shareholders' interests.