Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business

The application of advanced digitization technologies to accounting and business archives has created new opportunities for accounting and business historians. The joint American Accounting Association and European Accounting Association Task Force (2006–2010) that examined digitization confirmed this. This paper explores these opportunities, along with some attendant challenges and cautions, with reference to the digitization of two significant archives located in Australia. The first is the archive of CPA Australia, a professional accounting association that has its beginnings in 1886 and which today has over 132,000 members. The second is the archive accumulated by the pre‐eminent accounting scholar Raymond Chambers during his long and extraordinarily productive tenure at the University of Sydney. Studies of surviving business records, biography and institutional history provide examples of scholarship that is enabled by digitization technology and which has the capacity to inform contemporary issues and debates.     

THE IMPACT OF THE INDONESIAN FINANCIAL CRISIS ON CHILDREN: AN ANALYSIS USING THE 100 VILLAGES DATA

This paper examines the impact of the Asian financial crisis on children in Indonesia. Specifically, data from four rounds of the 100 Villages Survey are used to examine changes in school attendance rates, child labour force participation and health status. The paper also examines ways in which households are coping with the crisis. The findings provide little evidence that the crisis has had a dramatic negative impact on children. School attendance dropped slightly after the onset of the crisis but has since rebounded to higher than pre-crisis levels. Fewer children are now working, although the older children who are working and not attending school seem to be working longer hours. Comparisons of child health status indicators over time are complicated by changes in the questionnaire but appear to show a relatively stable pattern of child health.     

Race and prosecution expenditures

There has been a steady accumulation of literature on racial differentials in crime and the response of the criminal justice system. A neglected component of societal response to crime has been the volume of prosecution expenditures. This article seeks to repair this neglect by examining state level difference inper capita prosecution expenditures in 1980 using a multiple regression equation. The results show that, holding other factors constant, lower prosecution expenditures are associated with higher percentages of blacks in a state’s population. The relationship of this to discrimination is discussed in terms of England.     

FORECASTING STOCK INDEX VOLATILITY: COMPARING IMPLIED VOLATILITY AND THE INTRADAY HIGH–LOW PRICE RANGE

The intraday high–low price range offers volatility forecasts similarly efficient to high‐quality implied volatility indexes published by the Chicago Board Options Exchange (CBOE) for four stock market indexes: S&P 500, S&P 100, NASDAQ 100, and Dow Jones Industrials. Examination of in‐sample and out‐of‐sample volatility forecasts reveals that neither implied volatility nor intraday high–low range volatility consistently outperforms the other.     

Management of collaborative research: collaboration and exploitation under the UK's information engineering advanced technology programme

An evaluation of a large government-supported programme of research in information technology has enabled a detailed analysis to be made of motives, participant characteristics, management styles and exploitation routes in a large number of collaborative research projects. One particularly successful collaborative structure is discussed in detail. The analysis also highlights a series of issues which must be addressed by programme adminstrators, including the need to strike a balance between rigidity and flexibility in the definition and management of collaborative research programmes.     

Guidelines for services and amenities in developing communities∗

Urban development in Southern Africa has reflected western values and standards relating to health, safety, order, amenity, convenience and general welfare, and only incidentally to efficiency and economy. This article describes a project which relates to different value systems, and has different objectives. It highlights the imperatives for change, namely population growth, urbanisation and declining per capita GDP growth. In this milieu, the objective of affordability becomes paramount Standards are related to resources and are based on consultation with the developing community.

The article describes four key elements in the ‘Guidelines for Services and amenities’ being prepared by the CSIR for the Department of Development Aid, namely stormwater management, public transport, road layout and development density. It concludes by cautioning against development policies which deny or misunderstand the economic forces which drive the process of urbanisation.     

Long-term mortality following injury in working-age adults: a systematic review

Priorities for prevention activities and planning for services depend on comprehensive knowledge of the distribution of the injury-related burden in the community. The aim of this systematic review was to quantify the effect of being injured, compared with not being injured, on long-term mortality in working age adults. Cohort studies were selected that were population-based, measured mortality post-discharge from inpatient treatment, included a non-injured comparison group and related to working-age adults. Data synthesis was in tabular and text form with a meta-analysis not being possible because of the heterogeneity between studies. Eleven studies met the inclusion criteria. All studies found an overall positive association between injury and increased mortality. While the greatest excess mortality was evident during the initial period post-injury, increased mortality was shown in some studies to persist for up to 40 years after injury. Due to the limited number of injury types studied and heterogeneity between studies, there is insufficient published evidence on which to calculate population estimates of long-term mortality, where injury is a component cause. The review does suggest there is considerable excess mortality following injury that is not accounted for in current methods of quantifying injury burden, and is not used to assess quality and effectiveness of trauma care.     

Beyond the world of packaged goods: assessing the relevance of integrated marketing communications for retail and consumer service marketing

Product and packaged goods marketers have responded to changing consumer and media environments by adopting integrated approaches to marketing communication. The value and utility of such approaches likely extend to a wide range of marketers, but there have been few published attempts to examine the viability of the integrated marketing communication concept in retail and service marketing. This study addresses this void by using a seven-stage model of integrated marketing communications to examine the media and message delivery practices of national and regional retailers and consumer service marketers. The results of a national mail survey found many of these marketers using such key integrated marketing communication elements as multiple media, databases, individual-level consumer information and behavioural response measures in their media and message delivery practices. Few, however, were using these elements in a strategic or coordinated fashion. Integrated approaches thus appear to have much value in retail and service marketing, particularly as a means for coordinating media and message delivery elements in a fashion that provides a way to link behavioural responses to media vehicles and advertising messages.     

The influence of consumer socialisation in the home on gender differences in financial literacy

The lower level of financial literacy amongst females relative to males has been well documented in the literature. There has however been a less than compelling argument constructed as to why this discrepancy occurs. This article introduces findings showing the influence the home, particularly financial discussions in the home, has on the financial literacy levels of children and young adults. A key finding is that males have their first financial discussion in the home at a younger age than females on average, with this differential statistically significant across students of differing socioeconomic status. For males, the age of the child when they have their first financial discussion in the home influences their financial literacy levels some years later at university, even accounting for other variables such as socioeconomic status. The findings of this article suggest that financial socialisation in the home may be subject to a gender bias, which over time contributes to differential financial literacy knowledge levels between the genders.     

A Note: The CSCE cheddar cheese cash and futures price long-term equilibrium relationship revisited

In the early 1990s, after four decades of relying on government mandated minimum price supports and public stockholding to achieve price risk management, the United States dairy industry is undertaking a shift to a market clearing equilibrium system. A potentially important component of this new structure is the development of an operational futures market for selected milk and dairy products. In June of 1993 the Coffee, Sugar, & Cocoa Exchange introduced a contract on Cheddar Cheese. As the production of cheese represents over one third of the use of raw milk in the United States, this contract has the potential of serving as an important price risk management tool. Using unit root and cointegration techniques, Fortenbery and Zapata studied the cheese cash-futures relationship over the period June 1993–July 1995. They reach the conclusion that the cash and futures markets, during the period of their analysis, had not established an economic equilibrium relationship. F&Z raise the important question as to whether the cheddar cheese market is in some sense “slow” to develop or whether there something fundamentally amiss. The work of F&Z provides an important initial step toward understanding the cash–futures relationship. This research revisits the existence of a cointegrating relation using a much longer time period and additional time-series statistical tests. The results of this study suggest that the data support the establishment of an equilibrium relationship in the cheese markets and therefore provide support for the use of the futures market as a price risk management tool by the dairy industry. © 1999 John Wiley & Sons, Inc. Jrl Fut Mark 19: 233–244, 1999