Roots of Marketing and Consumer Research at the University of Chicago1

The marketing and consumer research fields began to flourish in the late 1940s after World War II. Social Research, Inc. was founded in 1946 by members of the University of Chicago's faculty. Students at the University's interdisciplinary Committee on Human Development and the Departments of Sociology, Anthropology, and Psychology worked at Social Research, Inc., pioneering the application of behavioral methods of research to problems of business and other organizations. This paper traces the transmission of knowledge from the academic setting to the business environment. It notes especially the influence of members of the university faculty and their theories of human behavior on the emerging fields devoted to the study of consumption and culture.     

Olio and intègraphy as method and the consumption of death

This article discusses strategies called olio and intègraphy as convenient terms for a multi-method approach to studying situations. Encompassing the familiar activities called ethnography, netnography, and symbolic analysis, as well as participant-observation and use of the media, the purpose is to integrate information, data, findings, and examples from a variety of sources in the environment that bear on topics of interest and to explicate what they mean to members of the culture, including the subjects, the researchers, and the audience. This is a classical behavioral science approach that makes explicit the role of the researcher as a participant–observer and an interpreter. It is rooted in symbolic interaction, the classic work of Mead [1934. Mind, Self, and Society, edited by Charles Morris. Chicago, IL: University of Chicago Press], who noted that “the reflective experience, the world, and things within it exist in the form of situations” (Becker, Howard, Blanche Geer, Everett C. Hughes, and Anselm L. Strauss. 1961. Boys in White. Chicago, IL: University of Chicago Press). In addition to summarizing case examples to illustrate the value of this approach, the “consumption of death” is extensively examined as an under-researched and multi-faceted complexity of circumstances and responses.     

External financing problems of LDCs

In INTERECONOMICS No. 3, 1972, Dr Erhard Eppler, Federal Minister for Economic Cooperation, expressed the view that the developing countries at UNCTAD III would not be content with mere benevolent declarations by the developed nations; on the other hand he saw less chance that the western developed countries might offer more concessions that would be regarded as adequate by developing countries than had been the case at the two previous UNCTAD sessions.     

Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature

While the extractive industries (EI) are of major significance economically, the reporting of their activities has been the subject of contentious debate posing dilemmas for regulators and standard setters over many decades. In order to ensure alignment with the International Accounting Standards Board (IASB) research project on EI, we first identify some important economic characteristics of EI and associated accounting challenges together with an overview of how current accounting standards deal with these challenges using International Financial Reporting Standards as the focus. Second, we conduct a review of extant research on EI reporting analyzed around the key areas of: (a) international diversity of accounting practices and the challenges facing information users; (b) standard-setting processes and lobbying behaviour that deals with why the IASB (and other standard setters) have not succeeded in developing rigorous standards for extractive activities; (c) the reporting of oil, gas, and mineral reserves, given that large proportions of the assets of EI firms (the reserves) are off-balance sheet; (d) environmental, social, and governance (ESG) reporting dealing with how EI firms have increased their reporting of ESG information in response to regulatory demands and pressure for voluntary disclosures; and (e) other EI related topics such as earnings management, risk disclosures, and voluntary disclosure behaviour. Finally, we present some conclusions together with suggestions relating to key areas for future research on EI reporting.     

Increasing the number of black chartered accountants in South Africa: an empirical review of educational issues

South Africa has a shortage of black chartered accountants. This situation has arisen due to a combination of political, socio-economic and related educational reasons during the four decades of apartheid rule. In recent years, numerous academic ventures have commenced in an attempt to increase the number of black chartered accountants. This paper reviews and identifies, through an empirically-based exploratory study, the educational issues potentially inhibiting the development of black chartered accountants in South Africa, as well as the academic support structures which have arisen in response to these perceived educational barriers. Both academic support organizations and recently qualified black chartered accountants in South Africa were surveyed through in-depth interviews and structured self-administered questionnaires. This study found, inter alia, that role models, as a motivational factor for black accounting students, were extremely important. Cognitive factors, such as writing skills and the interpretation of numerical data, were identified as areas of primary concern, whilst issues with respect to certain study needs, such as assistance with study skills and examination techniques, also warranted attention. This study also found that the overall approach of academic support organizations to programme structure and design appears to be addressing student needs adequately. Certain improvements, however, are recommended. Of particular concern, is the general lack of studies on the effectiveness of academic support programmes.