Lies,Damned Lies and More Statistics: The Neglected Issue of Multiplicity in Accounting Research

The problem of ‘multiplicity’ (and selection) is considered by many statisticians to be among the most difficult and important problems they face. It includes such areas as multiple tests, variable selection in regression analysis, subgroup analysis and data mining. It undermines statistical inference by inflating type I errors well above reported levels of significance. The basic issue confronting researchers is how to adjust inferences to allow for multiplicity, particularly in exploratory or model-building analyses where standard textbook probability calculations associated with estimation and hypothesis testing do not apply. Despite its importance, and unlike what occurs in other disciplines, the multiplicity problem receives little or no attention in accounting. This situation is of concern because survey results suggest that serious type I error inflation is a real possibility in management accounting. In attempting to remedy this situation, the paper adopts a classical statistical framework for the purpose of examining the key issues underlying the problem and to present some strategies for dealing with it. These strategies offer the researcher a reasoned approach that recognises the possibility that the observed results may be due to chance, as well as the possibility that they are real. The discussion also highlights the fact that the only way to deal with the issue of multiplicity successfully is to repeat results on new data.     

A Comparison of Native Culture,Non-Native Culture and New Management Ideology

Abstract Based on a case study of a Native-operated criminal justice organization, this article uses Hofstede'sfive dimensions of national cultural differences to examine the connections between cultural values and management practices. It concludes that Hofstede's dimensions can provide insights into the differences between Native and non-Native cultures and how Native organizations may draw on traditional cultural values to improve organizational effectiveness. In general, Native cultures are described as collectivist, egalitarian, adaptive, and tolerant. The argument is made that the cultural context in which Native organizations operate is in many ways more compatible with the new management ideology than is the society in which this ideology prevails. Résumé Fondée sur une étude de cas d'un organisme de justice pénale géré par les autochtones, la présente recherche examine les liens entre des valeurs culturelles et des pratiques de gestion en se référant aux cinq dimensions des différences culturelles nationales de Hofstede. Elle con-clut que ces dimensions peuvent jeter une lumière nou-velle sur les différences entre cultures autochtones et allochtones, et sur la façon dont les organismes autochtones peuvent tirer parti de leurs valeurs culturelles traditionnelles pour rehausser I'efficacité orga-nisationnelle. En général, les cultures autochtones sont perçues comme collectivistes, égalitaires, flexibles et tolérantes. Nous proposons l'idée que le contexte cul-turel dans lequel fonctionnent les organismes autochtones est à de nombreux égards plus compatible avec la nouvelle idéologic de gestion que ne Vest la société où prévaut cette idéologic.     

The Political Economy of Medical Marijuana Laws Revisited

Atlantic Economic Journal -     

Redefining the Recruitment Niche for the Guide Association in the United Kingdom

This article shows how the concept of a recruitment niche can be valuable in understanding the difficulties the Guide Association in the United Kingdom has in recruiting new volunteers. Understanding Guiding as career volunteering, within serious leisure, shows how the distinctive ethos of the existing volunteers contributes to the social construction of the recruitment niche. The defining boundaries of the niche restrict the ability to recruit new volunteers. Thus the article gives an example of how a recruitment niche for a voluntary organization can be defined using the socially constructed ethos of volunteers involved in career volunteering rather than by characteristics such as level of educational attainment. It also demonstrates the implications of this for voluntary organizations wishing to increase recruitment.     

Diversity Management: A New Organizational Paradigm

Currently, an increasing number of organizations are attempting to enhance inclusiveness of under represented individuals through proactive efforts to manage their diversity. In this article, we define diversity management against the backdrop of its predecessor, affirmative action. Next, selected examples of organizations that have experienced specific positive bottom line results from diversity management strategies are discussed. The present paper also provides a conceptual model to examine antecedents and consequences of effective diversity management. Additional research areas identified from the model and literature review result in a number of research propositions intended to enhance the exploration and understanding of diversity management.     

‘We're still the same people’: developing a mass media campaign to raise awareness and challenge the stigma of dementia

• A popular awareness‐ and fund‐raising vehicle for charities and non‐profit organisations is the annual ‘Day’ or ‘Week’ campaign. Such campaigns can be challenging because they often involve multiple, potentially competing objectives, not least the requirement to balance the needs of the general public with the those who already have, or are caring for someone with, a particular condition. This paper reports on formative research conducted in Scotland to inform the development of an awareness‐raising campaign on the issue of dementia, which had two key aims: to raise awareness of the condition among the general public, and to reduce the stigma associated with it. Social marketing consumer research was conducted with three key groups—the general public, carers and people with dementia‐to explore their beliefs and perceptions about dementia and their information needs. The research highlights the importance of providing realistic and credible images of people with dementia to the general public and the importance of avoiding instilling fear of the condition. Guidance for future awareness‐raising activity in this area is provided.

Copyright © 2006 John Wiley & Sons, Ltd.