Pioneering in Ethics Teaching: The Case of Management Accounting in Universities in the British Usles

Relatively little is currently known about thecoverage of ethical issues in the accountingcurriculum. This paper reports on the resultsof a questionnaire survey of universityacademics in the British Isles which found thata significant minority of management accountinglecturers do claim to address ethical issues intheir teaching. In addition to reporting theextent of such provision, the paper exploresthe reasons for the coverage of ethics. Bothpersonal interest and a belief in theimportance of ethics are found to besignificant, and lecturers who do addressethical issues tend to express stronger beliefsin the responsibility and ability ofuniversities to improve the ethical attitudesand behaviour of their students. Some evidenceis found that personal interest is positivelyrelated to number of years of practicalexperience, which would appear to be a topicworthy of future research in accounting andbusiness ethics.     

Creating consumer satisfaction in maternity care: the neglected needs of migrants,asylum seekers and refugees

An estimated 190 million people are now living outside their countries of birth or citizenship, and the rate of this migration is expected to remain high. The resulting growing cultural and ethnic diversity in societies adds specific challenges to the requirement of delivering public services such as health care to consumers. Globally, about half of the migrant population are women. Migrants’ outcomes of pregnancy are known to be poor, showing significant disparities when compared with those of native populations. Although these disparities have been noted, knowledge is limited regarding the availability and accessibility of healthcare services, as well as the acceptability of maternity care for women with experiences of free and forced migration. Healthcare research in general, and maternity care research specifically, have often neglected this population. This paper examines the existing international guidelines intended to address inequities in health outcomes, policies which have been introduced at national levels, and the widely used concepts of ‘patient‐centred’ and ‘woman‐centred’ health services. The ideals implicit in those guidelines and concepts are contrasted with the available evidence of many overseas nationals’ experiences with healthcare provisions in general, and maternity care in particular. This is followed by reflections on deficiencies in current studies and on those methodological problems which make research on maternity care for migrant women particularly challenging. The conclusion considers the appropriateness and relevance of guidelines currently promoting equity in maternity care and suggests a future agenda for priority research.     

Ethical Consumption and New Business Models in the Food Industry. Evidence from the Eataly Case

Individual and collective ethical stances regarding ethical consumption and related outcomes are usually seen as both a form of concern about extant market offerings and as opportunities to develop new offerings. In this sense, demand and supply are traditionally portrayed as interacting dialectically on the basis of extant business models. In general, this perspective implicitly assumes the juxtaposition of demand side ethical stances and supply side corporate initiatives. The Eataly story describes, however, a different approach to market transformation; in this case a company and a social movement (Slow Food) have negotiated and collaborated prior to initiating a new business model. This collaboration process and its outcomes are described, focusing specifically on ordinary Eataly customers’ and Slow Food members’ reactions. Given that Eataly can be regarded as a case of mainstreaming, ordinary customers seem satisfied with the new offering and the Slow Food support for the initiative; the more purist members of the Slow Food movement had critical concerns, however, as happened in similar conditions, according to literature, with regard to Fair Trade. The Slow Food endorsement of the new venture has also been observed from the attitude–behaviour gap perspective, as it contributed to addressing the factors affecting the gap between attitudes and actual behaviours. Extensive qualitative data were collected and analysed over a 3-year period. The main study implications refer to the ways in which companies and social movements could interact to co-design new business models, as well as outlining consumers’ attitudes and behaviours towards such new offerings.     

Collective Effects in Italian and Mexican Footwear Industrial Clusters

The focus of this article is on the analysis of the collective economic effects deriving from the intense set of backward, forward, labor, horizontal and institutional linkages existing within clusters of enterprises. Among the economic effects two main categories are distinguished: external economies, which are the spontaneous by-product of economic activities undertaken within the clusters and cooperation effects, which are the results of explicit and deliberate cooperative behaviors of the economic actors.In the empirical investigation, these economic effects have been analyzed in four clusters of footwear firms in Italy and Mexico. The first result of the empirical investigation is the confirmation of the importance of collective efficiency both in the proper Italian districts and in the Mexican clusters. Nevertheless, there are considerable differences concerning the intensity and quality of the collective effects between the realities studied. Those differences are explained through the impact of the disparities in the outside environment on the core characteristics of the different clusters. Finally, some considerations about the need for moving from a static to a dynamic approach to explain differences between stages of development and growth trajectory patterns of the districts are put forward.     

Pricing Discretion and Price Regulation in Competitive Industries

Price capped firms enjoy a large degree of pricing discretion, which may harm customers and competition. We study two alternative regulatory regimes to limit it: the first regime (Absolute) places a fixed upper limit to the prices charged in captive markets, while the other regime (Relative) constrains the captive prices relatively to the competitive ones. Under the Relative regime, captive prices are only weakly lower and competitive prices are always higher than under the Absolute regime. However, the number of competitors and/or their output may be higher under the Relative regime. While the effects on aggregate welfare are ambiguous, there is some evidence that the Relative regime is more likely to increase consumers’ surplus and social welfare the more efficient are the competitors.     

Temporary Migration and Bilateral Trade Flows

Empirical evidence on migration and trade has established that permanent migration promotes trade. This finding has been interpreted as proof for the role of migrants in reducing trade‐related transaction costs such as contract enforcement costs or information costs. This paper contributes to improving our understanding of trade‐related transaction costs by analysing empirically whether temporary migrants, like permanent migrants, have an impact on bilateral trade flows. Temporary migrants can be expected to be less integrated in the host country than permanent migrants. At the same time, their knowledge of the home country can, on average, be expected to be more up‐to‐date. Our findings therefore give insights as to the relative importance of knowledge on the host and the home country for trade‐related transaction costs. Using a gravity approach in our empirical analysis, we find that temporary migration has a positive and significant effect on trade and that temporary migration tends to have a stronger and more significant effect on both imports and exports than permanent migration. Interestingly, the role of temporary migrants in reducing trade costs does not appear to be associated with their skills.     

Family Altruism and Incentives

This paper characterizes the pattern of intergenerational transfers that emerges in an altruistic model of the family when children's effort is explicitly made endogenous and parents have imperfect information on the stochastic income realizations of their children. It is shown that, if parents can credibly commit to a pattern of transfers, they will choose not to compensate children in bad outcomes as much as predicted by the standard (no uncertainty, no asymmetric information) dynastic model of the family. In this context, Ricardian equivalence holds whenever non‐negativity constraints are not binding.