Evaluation of the convergence between “self-reporters” and “proxies” in a disability questionnaire by means of behaviour coding method

Household surveys often require including proxy reporters to obtain information about other household members who cannot be interviewed. The participation of proxies can undermine survey data quality due to the fact that proxies must respond to questions thinking about other people. The objectives of the present study were to analyze the behaviour of proxy reporters and evaluate the convergence between the answers given by proxies and self-reporters by means of behaviour coding. This improves the evaluation of convergence, since only adequate (i.e., interpretable) answers given by both types of informant are taken into account. Responses to a disability questionnaire employed by an official statistical institute were analyzed. The questionnaire includes 11 questions about different limitations related to everyday activities. 16 self-reporter and 16 proxies formed 16 couples whose members lived together and supported a direct family relation. The results show a high percentage (52%) of convergence between both types of informant, although fluctuating across the questions and the couples. Proxies showed relatively more adequate behaviour during the interaction than self-reporters. From this we conclude that proxies can be considered at least as good informants as self-reporters from an interviewer-respondent interaction perspective. Future research should address the impact of proxy responses on survey validity.     

Intergovernmental Fiscal Arrangements and Provincial Consumption Risk Sharing in China

This paper utilizes a panel data set on two major fiscal reforms in China—the fiscal contract system (FCS) in 1980-93 and the tax-sharing system (TSS) after 1994—to examine how the various aspects of intergovernmental fiscal arrangement affect the ability of the fiscal system to facilitate risk sharing. The high revenue decentralization and the proliferation of extrabudgetary revenue items in the FCS generally weakened the central government's ability to support interprovincial risk sharing. This situation was reversed in the TSS period. In addition, the effect of central-to-local transfer (transfer-in) and local-to-central transfer (transfer-out) on risk sharing was asymmetric in the sense that transfer-out enhances risk sharing but transfer-in does not.     

Extending the Classification of European Countries by their IFRS Practices: A Research Note

Abstract

This paper expands the IFRS accounting systems’ classification proposed by Nobes [(2011). IFRS practices and the persistence of accounting system classification. Abacus, 47(3), 267–283] to a broader set of European countries. The results suggest a classification distinguishing between four groups of European countries, and add to the evidence, reported by Kvaal and Nobes [(2010). International differences in IFRS policy choice. Accounting and Business Research, 40(2), 173–187] and Nobes (2011)., that pre-IFRS accounting differences influence the options adopted by firms. This study contributes to the literature suggesting that the widespread adoption of IFRS has not eliminated the differences between national accounting practices and that accounting systems classification did not lose its relevance.     

The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives

This paper analyses the process that led the European Commission to the decision to develop European Public Sector Accounting Standards (EPSAS) for harmonizing public sector accounting practices within the European Union. The paper finds that there was limited scope in terms of stakeholder participation in the public consultation that served as a basis for the decision. In addition, the decision to adopt EPSAS for EU member states raises questions on the relationship between regional and global governance in the area of public sector accounting.     

Do Harmonised Accounting Standards Lead to Harmonised Accounting Practices? An Empirical Study of IAS 39 Measurement Requirements in Some European Union Countries

The objective of this paper is to investigate the level of harmonisation for IAS 39 Financial Instruments: Recognition and Measurement and to identify if different levels of harmonisation are associated with company-specific factors. Based on Rahman et al. (2002) , we used the Jaccard (JACC) index to determine the level of harmonisation between IAS 39 and the financial reporting practice of a broad-based sample of European-listed companies in 2005. We applied regression analysis to identify companies' specific characteristics that affect the level of convergence of the reporting practice of financial instruments. The results of this study show a high level of harmonisation between accounting practices of European companies included in our sample and IAS 39.     

The interactive effects of leader–member exchange,gender and spouse's gender role orientation on work interference with family conflict

Based on social support and gender role theories, we examined the direct and interactive effects of leader–member exchange, gender and spouse's gender role orientation on work–family conflict. Survey data were collected from matched dyads from 185 dual-earner couples in Sri Lanka. The results show that leader–member exchange is negatively related to work interference with family. There is also support for crossover effects among couples such that individuals with spouses who have a traditional gender role orientation experience greater work interference with family conflict. Finally, there is a three-way interaction such that a spouse's gender role orientation moderates the relationship between leader–member exchange and work interference with family conflict differently for men and women.     

Understanding and Improving Teamwork in Organizations: A Scientifically Based Practical Guide

Teams are pervasive in today's world, and rightfully so as we need them. Drawing upon the existing extensive body of research surrounding the topic of teamwork, we delineate nine “critical considerations” that serve as a practical heuristic by which HR leaders can determine what is needed when they face situations involving teamwork. Our heuristic is not intended to be the definitive set of all considerations for teamwork, but instead consolidates key findings from a vast literature to provide an integrated understanding of the underpinnings of teamwork—specifically, what should be considered when selecting, developing, and maintaining teams. This heuristic is designed to help those in practice diagnose team‐based problems by providing a clear focus on relevant aspects of teamwork. To this end, we first define teamwork and its related elements. Second, we offer a high‐level conceptualization of and justification for the nine selected considerations underlying the heuristic, which is followed by a more in‐depth synthesis of related literature as well as empirically‐driven practical guidance. Third, we conclude with a discussion regarding how this heuristic may best be used from a practical standpoint, as well as offer areas for future research regarding both teamwork and its critical considerations. © 2014 Wiley Periodicals, Inc.     

The Impact of Work–Family Programs on the Relationship between Gender Diversity and Performance

Work–family programs signal an employer's perspective on gender diversity to employees, and can influence whether the effects of diversity on performance are positive or negative. This article tests the interactive effects of nonmanagement gender diversity and work–family programs on productivity, and management gender diversity and work–family programs on financial performance. The predictions were tested in 198 Australian publicly listed organizations using primary (survey) and secondary (publicly available) data based on a two‐year time lag between diversity and performance. The findings indicate that nonmanagement gender diversity leads to higher productivity in organizations with many work–family programs, and management gender diversity leads to lower financial performance in organizations with few work–family programs. The results suggest different business cases at nonmanagement and management levels for the adoption of work–family programs in gender‐diverse organizations. © 2014 Wiley Periodicals, Inc.