Colliding Interests – Age as an Automobile Insurance Rating Variable: Equitable Rate-Making or Unfair Discrimination?

Many private business relationships are increasingly characterized by claims that certain actions should not be permitted since particular right claims are involved. Such claims should be taken seriously, but are they always ethically legitimate? This paper analyzes one context, the use of age as a rating variable in the pricing of automobile insurance, where such claims are made. By identifying, evaluating and assessing the relevant basis for the differentiation, actuarial equity, it is concluded that there is an ethical basis for such a practice. The analysis also provides an equivalent means for considering other such analogous claims where actuarial equity is involved.     

Sensemaking in Crisis and Change: Inspiration and Insights From Weick (1988)

When Karl Weick's seminal article, ‘Enacted Sensemaking in Crisis Situations’, was published in 1988, it caused the field to think very differently about how crises unfold in organizations, and how emergent crises might be more quickly curtailed. More than 20 years later, we offer insights inspired by the central ideas in that article. Beginning with an exploration of key sensemaking studies in the crisis and change literatures, we reflect on lessons learned about sensemaking in turbulent conditions since Weick (1988), and argue for two core themes that underlie sensemaking in such contexts: shared meanings and emotion. We examine when and how shared meanings and emotion are more and less likely to enable more helpful, or adaptive, sensemaking, and conclude with some suggestions for future research in the sensemaking field.     

The sign value of accounting: IMF structural adjustment programs and African banking reform

This paper examines an IMF structural adjustment program and the role of accounting technologies and agents within that program. Focusing on banking sector reform in Nigeria, the paper shows how IMF attempts to remake economic life come up against formidable contextual challenges, and how accounting may or may not be taken up to confront those challenges. Specifically, it shows that even where accounting numbers are ‘managed’, the potential disciplinary power of accounting's system of signs remains, though again that power may not be exploited if those who are responsible for governing lack the necessary desire. The study's findings challenge two sets of understandings: that which sees the economy as somehow separate or distinct from the wider socio-political field, and that which sees crises such as occurred in Nigeria as simply resulting from inadequate or insufficient accounting regulations and controls.     

Trade Policies in Southeast Asia in the Wider Asian Perspective

This paper takes stock of trade policies in Southeast Asia after the Asian crisis and in the wake of the current global economic crisis. It compares trade policies in individual Southeast Asian countries; places them in the context of regional and global economic integration; and particularly draws implications for the region from the rise of China and India. The first section looks at recent trade and FDI patterns in Southeast Asia. Then follows an overview of key trade‐policy trends, in the region overall and in individual countries. The next sections examine ASEAN countries in international trade negotiations and agreements: first in the WTO, especially in the Doha Round; then within ASEAN; and finally on cross‐regional FTAs. The paper concludes that ASEAN countries cannot rely on external tracks ‘from above’ for meaningful trade policy reform. Since the Asian crisis there has been a slowdown of reform momentum, and too much reliance on trade negotiations – especially FTAs. Rather, countries in the region have to rely on themselves –‘from below’ as it were. The engine of liberalisation and regulatory reform has to be home‐driven – as it was before the Asian crisis – with governments taking unilateral measures in response to internal and external conditions.     

Midstream value creation in social marketing

ABSTRACT

The purpose of this study is to develop improved understanding of how value is created at the midstream (meso) level in a collaborative smoke-free homes and cars social marketing programme. The study adopts a qualitative approach including interviews and observation. The findings show that the co-creative organisational model adopted for the Smokefree programme affords access to resources and capabilities of midstream actors and provides opportunities for reshaping and mobilising existing value networks. The focal organisation has a key role in coordinating, connecting actors and providing resources to facilitate value co-creation at the network level. The study illustrates that the service interaction allowed for customer-centred cues for action which took into account their context and the existence/lack of resources for value creation. The implications of this study are discussed, in particular, in terms of the role of focal organisations in managing value networks, the social context, configurational fit and resources of actors involved in community-based social marketing and the need for policies and practices to provide health professionals with role support for health promotion.     

The Effect of a Program‐Based Housing Move on Employment: HOPE VI in Atlanta

We combine records of Atlanta Housing Authority (AHA) clients, Georgia Department of Labor (DOL) employment records, and neighborhood characteristics to analyze the causal effect of an exogenous move out of public housing on the employment of public housing residents. The exogenous move was caused by a HOPE VI or HOPE VI‐like project in Atlanta. We find that such an exogenous move has a positive and statistically significant effect on the probability of employment for those residents who moved relative to other public housing tenants. We also compare the change in employment of those whose exogenous move was to another public housing unit to those who took a housing voucher. We also compare the change in the probability of employment associated with an exogenous move and a voluntary move and find that both types of moves are associated with a greater probability of employment as compared to those who did not move.     

A comparison of academic performance in traditional and hybrid sections of introductory managerial accounting

This paper reports the results of a comparison of academic performance (course grade) in two sections of a principles of managerial accounting course, one held in a traditional format (classes held two days per week in a classroom setting) and one in a hybrid format (one class period held in a classroom setting and one in a web-based environment). After controlling for other factors, academic performance was not significantly associated with class delivery format (traditional or hybrid).