Problem-centred research and knowledge-based theory in the professional accounting setting

The paper discussess the emerging need for theory development and much more extensive task and context analysis with respect to cognition in the professional accounting setting (“accounting” being taken to include the various accounting, auditing, tax and related subjects about which accounting professionals exercise judgment). The paper examines how such theory development and task and context analysis can improve the research and its contribution to understanding the professional settings that are the province of accounting research. Our analysis reflects our proposal that accounting judgment research contribute more strongly to the general body of accounting research, and deal better with practitioners' problems. From our analysis, we conclude that the lack of theory development is associated with several problems in the research, including an over-emphasis on transference of simplified models from psychology, inappropriate use of normative criteria for evaluating performance, and an over-emphasis on accountants and auditors rather than accounting and auditing. We offer a large number of constructive comments about task analysis, theory development and other steps to guide future accounting judgment research.     

Invariance of conditional maximum utility

The consumer benefit in a discrete choice model is often measured by maximum utility. We characterize the conditional (on the chosen alternative) and the unconditional distribution of maximum utility. We show that among a wide class of distributions (independent with convex supports) of error terms, the Type I extreme-value distribution is the unique distribution which ensures that all the conditional distributions of maximum utility coincide. Moreover, we show that for i.i.d. (with convex support) error terms, the invariance of conditional expected maximum utility characterizes the multinomial logit model.     

Discovering the entrepreneurial micro‐ecosystem: The case of a corporate accelerator

Faced with a proliferation of initiatives like corporate accelerators, entrepreneurial ecosystems see emerge new spaces that we can call entrepreneurial micro‐ecosystems. A micro‐ecosystem is a local open system interacting with the entrepreneurial ecosystem and driven by an actor or group of actors capable of fostering dynamics of innovation and entrepreneurship. The literature has tended to focus on the macro and meso levels leaving behind the microlevel and the strategies implemented by the actors that could lead to the creation of micro‐ecosystems. In this study, we consider corporate accelerators, still little studied, as entrepreneurial micro‐ecosystems. We propose to take a structural and strategic approach in order to better understand the attributes and the strategies put in place by these actors from a multilevel approach. A qualitative study was conducted on a corporate accelerator and the results reveal the importance of strategic attributes in terms of legitimacy, coopetition, and business model.     

Optimal Integrated Strategies to Control an Invasive Weed

Although there have been numerous studies on the economics of weed control in agriculture, relatively few studies have focused on weeds in natural ecosystems. A stochastic dynamic simulation model and a stochastic dynamic programming model are developed to: (A) identify the combination of control options that is optimal for blackberry (Rubus anglocandicans) in Australian natural ecosystems, (B) assess whether an integrated control strategy is superior to chemical‐only strategies, (C) evaluate the net benefits of biological control (a rust and grazing by goats), and (D) determine how changes in model parameters affect the optimal control strategy. The results indicate that, while an integrated strategy combining chemical and nonchemical control methods may be optimal in certain circumstances, it is not necessarily superior to a chemical‐dominant strategy in all cases. The results show that grazing goats for control of blackberry can be optimal despite uncertainty about its effectiveness. Policy makers need to be aware of the trade‐offs between choosing more effective control options that may impose environmental and health risks versus less effective control strategies that are safer to the environment and human health.     

Pesticides,Preference Heterogeneity and Environmental Taxes

In this paper we present results from two choice experiments (CE), designed to take account of the different negative externalities associated with pesticide use in agricultural production. For cereal production, the most probable impact of pesticide use is a reduction in environmental quality. For fruit and vegetable production, the negative externality is on consumer health. Using latent class models we find evidence of the presence of preference heterogeneity in addition to reasonably high willingness to pay (WTP) estimates for a reduction in the use of pesticides for both environmental quality and consumer health. To place our WTP estimates in a policy context we convert them into an equivalent pesticide tax by type of externality. Our tax estimates suggest that pesticide taxes based on the primary externality resulting from a particular mode of agricultural production are a credible policy option that warrants further consideration.     

The evolution of aquatic agricultural systems in Southwest Bangladesh in response to salinity and other drivers of change

Aquatic agricultural systems (AAS) in coastal Southwest Bangladesh have evolved in response to a number of stimuli and constraints including improving market access, technological change, and salinization. Farming systems in the region are highly dynamic, and are characterized by the integration of varying combinations of freshwater prawns, rice, fish, vegetables, and brackish water shrimp. This paper examines the developmental history, productivity, and profitability of three distinct AAS: a low-salinity freshwater prawn-dominated system; an intermediate-salinity-mixed prawn and shrimp system, and a high-salinity shrimp-dominated system. Productivity, cropping intensity, and profitability are found to be highest in the diversified low- and intermediate-salinity systems, and lower in the high-salinity system, where cultivation of rice and vegetables is no longer possible. The paper concludes that more diverse integrated systems reduce risk and vulnerability for farming households. Salinization is found to be a double-edged sword – proving a stimulus to diversification at low levels, but reducing agro-biodiversity at higher salt concentrations. While the adaptation strategies in all systems have been successful in maintaining or improving most, though not all, system functions due to high levels of social resilience, support for effective community-based adaptation strategies will enable continued transformation and adaptation to future drivers of change.     

Predicament of identity in Iran: a qualitative meta-analysis of theoretical and empirical studies on identity

Identity is regarded as a theoretical and practical problematic issue constituting a large range of literature in social planning, political activities and cultural policy-making in the last decades. Thus, this study is to Meta-analyze three sorts of studies on identity in a distinctive perspective. These are: universal theories of identity, theoretical studies of identity in Iran and research studies on Iranian identity in Iranian academic sphere. The findings demonstrate that the sociological theories are more effective to discuss identity than other scientific fields. While the theoretical studies focused mainly on national level of identity, the empirical ones highlighted the sub-nation and global dimensions of identity. Most of studied researches employed constructivist approach. According to literature review of identity studies in Iran, the main sources of identity are the Persian language, Shiite religion, Islam, Oriental Culture, Oriental Mysticism, Modernity and National History. Generally, the sources of identity are diverse. The results indicate that the constitution of Iranian identity portrays a hybrid and synthetic texture in all levels.     

An Analysis of Tourism Trends in Mauritius 1979 to 1998

A longitudinal analysis of tourism trends in Mauritius is conducted using published statistics and reports compiled by the Government of Mauritius. A number of trend indicators and ratios are derived and plotted as time series data from 1979 to 1998. Interesting trends emerge that may be of value to other Indian Ocean Island tourism agencies and analysts. The ratios calculated are as follows: number of nights spent per tourist, discounted earnings per tourist, discounted earnings per night, contribution to GDP per tourism earnings, discounted contribution to GDP per tourist, percentage of nights spent in hotels, nights spent per tourist in hotels and nights spent per tourist in informal accommodation, average expenditure per tourist accommodated in hotels and average expenditure per tourist accommodated in informal accommodation (private bungalows, boarding/guest houses and homes of friends/relatives).

The main findings are that the continued success of tourism in Mauritius rests significantly on tourists accommodated in the informal accommodation sector and that tourist spending in real terms in Mauritius has declined from 1990 to 1997.