Using and Valuing Accounting Information: Joint Decision Making Between Accountants and Retail Managers

Using accounting information can be complex and difficult because it requires joint decision making between two groups, accountants and line managers, whose different perspectives may interfere with communication and exchange. Interpersonal tension and mistrust may further intensify barriers to problem solving. Deutsch's theory of cooperation and competition was used to examine the interaction between managers and accountants as they made decisions with accounting information. Thirty-three managers from a large food retailer were interviewed on critical incidents. Structural equation and other results support the argument that cooperative goal interdependence induces an open-minded discussion of opposing views. This in turn results in productive decisions and strong relationships which in turn lead to appreciating and valuing the importance of collecting and using accounting and financial information. These relationships seemed to hold across accounting roles. Results were interpreted as suggesting that developing strongly cooperative goals and the skills of constructive controversy can facilitate productive problem solving between accountants and line managers.     

Leadership styles and ethical decision-making in hospitality management

This study examined the ways in which hospitality leaders in Australia seek to influence others in the workplace. One hundred and thirty three hotel managers participated in this study, of which 91 provided answers to all questions. The results indicate that the prevailing leadership styles in Australia are a blend of Machiavellian and Bureaucratic styles and that variance in this choice correlates with the age of the respondent. That is, older managers are less inclined to use a utilitarian or rule-based ethical decision-making style, and more inclined to embrace a social contract or personalistic ethic approach.     

The nominating committee

The nominating committee is vitally important because it identifies, prioritizes, recruits, and orients new members, and retains existing, strong leadership within the organization's guidelines, constitution and by-laws. It is the most important committee because it recruits board leadership, and leadership is the essential ingredient for success.     

THE COSTS AND BENEFITS OF AGROFORESTRY TO FARMERS

Deforestation, growing scarcity of tree products, and environmentaldegradation have created serious problems for rural land usein many developing countries. Agroforestry, a system in whichwoody perennials are grown on the same land as agriculturalcrops or livestock, has been increasingly enlisted in the campaignto meet these threats to the rural economy. Case studies of twenty-one agroforestry projects in six CentralAmerican and two Caribbean countries formed the empricial basisfor the study described in this article. A focal point of analysiswas the profitability of agroforestry for farmers as a crucialincentive to adoption. The findings indicate that many agroforestry practices are profitableunder a broad range of conditions and are therefore likely tobe widely applicable. Successful projects have worked with localcommunities, responding to local needs and preferences and offeringfarmers a broad basket of species and systems from which tochoose. Demonstration plots and the use of paratechnicians havebeen low-cost and effective means of technology transfer, andapplied research has been important in identifying techniquesand practices suited to the region. Other findings have identifiedgovernment regulation of tree harvesting and insecurity of tenure—thoughnot lack of title in itself—as disincentives to adoption.      

From loading coils to microwaves : The rise and fall of Bell

AT & T's 60-year monopoly on intercity service in the USA was founded on its sole ownership of patents on the loading coil and the electronic amplifiers that made long-distance telephony possible. The monopoly lasted in spite of social, economic and political pressures for a free market only as long as there was no technical alternative to wireline systems for large capacity telecommunications. When microwave radio relay was developed, it proved to be less expensive than wireline, and AT & T did not control the patents on it. The technical foundation of the monopoly vanished and the structure crumbled.