A study in system design: C. West Churchman and Chris Argyris

The management accountant, as a system designer, has far reaching impacts on our social world. As a professional, the accountant is expected to exercise judgment informed by adequate theory when designing organizational or data systems. The theoretical frameworks of C. West Churchman and Chris Argyris are proposed as a basis for responsibly guiding those design actions. While both are systems theorists, they anchor their individual frameworks at radically different levels of system analysis. This study identifies their unique approach to the two anchoring levels, cross level similarities in their frameworks, gaps and inconsistencies when they are taken as a whole, and their implications for the designer of management accounting systems.     

Sun-Maid Growers of California

Barry Kriebel, President of Sun-Maid Growers, wants to explain to his growers how price discovery has occurred in the raisin industry. The case asks the reader to explain the key determinants of demand and supply for raisins, analyze price discovery, and consider alternative investments.     

The Accounting Profession as a Career Choice for Tertiary Business Students in Japan-A Factor Analysis

This study aims to investigate the major factors that influence Japanese tertiary business students' vocational choice. A questionnaire-based survey was administered to both accounting and non-accounting students in Japanese tertiary institutions at the undergraduate and graduate levels. The results of two individualized factor analyses indicated significant differences between factors influencing the career profiles of both these groups of students. It further shows that the major influence affecting vocational choice for accounting students was based on intrinsic values. Non-accounting students indicated career prospects as the major contributing factor when choosing a career. These results are very important for accounting educators in Japan as they attempt to address the current unpopularity of the accounting profession.     

The Persistence of Profitability among Firms in the Food Economy

The persistence of industry, firm-specific, and corporate-parent effects on firm profitability in the food economy are calculated and further analyzed within its four major sectors: food processing, wholesale grocery, retail supermarket, and restaurant. Profits are more persistent within an industry than within a corporation. The retail supermarket sector has had stable profits as has individual retail supermarket firms relative to the other three sectors.     

Control, causality and information system requirements

This paper takes a critical perspective on the manner with which system designers have framed the information requirements question. Biases inherent in model-based approaches to defining information needs, and biases in observing the decision making process result in an overly restricted understanding of control and causal processes in organizations. The sociology of knowledge and symbolic interaction are introduced as the basis for an expanded two aspect framework of system design. Implications for design methodologies, evaluation techniques and ethical responsibilities in information system design are identified.     

Strategy-Structure Alignment in the World Coffee Industry: The Case of Cooxupé

This case discusses the evolution and challenges of Cooxupé—a coffee marketing cooperative in Brazil. Founded in 1954 by twenty-four producers, Cooxupé experienced significant growth since 1990 as a result of direct export efforts implemented by Joaquim, the Export Director. Yet Cooxupé leaders face increasing challenges ahead. The world coffee industry has evolved in such a way that growth is deemed essential for survival. The growth imperative poses additional challenges to Cooxupé. First, it becomes more difficult to originate coffees with the quality consistency expected by clients. Second, the increased size and heterogeneity of the membership may have negative impacts on cohesion. Third, financial constraints create the need to evaluate and possibly change the cooperative ownership structure.     

In search of well-being: Factors influencing the movement toward and away from maladaptive consumption

Common consumption behaviors may become harmful to consumers. Maladaptive consumption is the result of an increase in frequency or amount of everyday, normal consumption (adaptive) behaviors, which may cause significant harm to consumers and society. The authors explore maladaptive behavior and investigate how important insights about maladaptive consumption may lie at the intersection of harm. Consequently, the discussion focuses on how marketers and policymakers, through their strategic approach, can both encourage and mitigate maladaptive behavior. Understanding the transition from adaptive to maladaptive behaviors, and the return to adaptive consumption patterns, is critical for marketers, consumer advocates, and policy researchers, focused on dampening overconsumption with its corresponding harm. A discussion of the implications of maladaptive consumption on consumer health and well-being sets the foundation for rethinking marketing practice and public policy. Finally, a set of research propositions are offered for future research.     

Effects of exposure to the International Education Standards on perceived importance of the global harmonization of accounting education among Japanese accounting academics

This exploratory study empirically examines the degree to which the Japanese accounting academics is exposed to the IESs and explores their perception of the importance of global harmonization in accounting education in terms of ensuring quality global control of the accounting profession. Responses from 76 questionnaires found that accounting staff, particularly in the post graduate Accounting Schools, have a basic understanding of the IESs and view this global harmonization as favorable whereas staff who teach at undergraduate level or at ordinal postgraduate level in tertiary schools have a much lower understanding and perception. This is of concern to the accounting profession as it is in these undergraduate schools and ordinal postgraduate schools from where the majority of successful CPA examinees graduate each year. The findings also indicated that the IESs can be effectively used as a benchmarking tool within the Japanese accounting academics.     

“Community” economic development in Knowsley, Merseyside. Rhetoric versus reality

The European Union's long-term goal for regional policy is economic and social cohesion. In Merseyside the Union has been engaged in a range of policies, through Objective 1 status, to stimulate regional economic development. In view of the current government's concern to promote capacity building and community economic development, an interesting aspect of Objective 1 is Pathways to Integration, a policy that seeks to tackle the problems of high unemployment and social exclusion across Merseyside through community economic development and capacity building. This paper contrasts the rhetoric of the Pathways literature with the reality of its local delivery in the Knowsley Borough of Merseyside. It argues that the reality of Pathways, particularly in relation to community involvement, does not match the rhetoric and the local delivery has been problematic, and that this experience has important lessons for local economic development strategies that include a large element of capacity building.