Feminism Facing Industrial Relations in Britain

This is an opportune time to renegotiate the boundaries between industrial relations theory and feminist analysis in Britain. Such a bargain would involve going beyond an agreement to add 'women's issues' to the research agenda, to a recognition of the gendered character of employment relations and of work itself. The formal institutions involved, namely, management, trade unions and the state, cannot be treated as gender‐neutral. Further, the very way industrial relations scholars define what is 'inside' the industrial relations system and what is 'outside' reflects masculine priorities and privilege.     

Critical accounting and communicative action: On the limits of consensual deliberation

Richard Laughlin's work provides a framework for scholarly engagement that includes process (middle range thinking), a societal model of administration, and a means for reflexive and collective decision-making. The framework draws on Habermas’ theory of communicative action, which is underpinned by a deliberative, consensus-oriented conceptualization of democracy. Based on recent developments in political theory and related applied fields, we argue that deliberative democracy is only one of several democratic bases useful in understanding and/or improving accounting and accountability systems to better meet the needs of diverse contemporary societies. In particular, we contend that, in relying on Habermasian-style deliberative democracy, Laughlin's conceptualizations do not fully account for the dimensions of disagreement and difference in democratic interactions. Drawing on the work of agonistic political theorists and studies from the applied fields of communicative planning and critical policy analysis, we argue that deliberative democracy approaches based on ideal speech criteria and universalistic consensus need to be balanced with theorizations that recognize the reality and value of more open-ended and unfinalizable struggles among actors with different histories, cultures, and/or ideological orientations. While cognizant of the challenges involved in bridging deliberative-agonistic conceptualizations of democracy, such endeavors provide opportunities for (re)theorizations that offer promise for enriching critical accounting by, as we argue, reinforcing the critical/political in critical accounting. To this end, we consider possibilities of forging links between Laughlin's work and our own proposals for dialogic/polylogic accountings based on agonistic democracy in an effort to foster more enabling accounting praxis.     

Integrating Quantitative and Qualitative Analysis Using Latent and Manifest Variables

The relative virtues of quantitative and qualitative research have been vigorously debated. Several researchers recommend combining methodologies but there is little evidence in the literature to suggest how different research methods might be integrated (Bryman, 1988). The current study addresses this deficiency in the research by examining the use of latent variables in quantitative and qualitative research as a means of blending the two approaches. A study of entrepreneurial Locus of Control where quantitative and qualitative data were available illustrates the methodological issues. Analysis of quantitative data was conducted using LISREL (7.20) and qualitative data were categorised using NUD.IST (Non-numerical Unstructured Data Indexing Searching and Theorising computer software). Detailed comparisons are made between the methods described in this paper and other approaches to content analysis.     

The Role of the Independent Director: Evidence from a Survey of Independent Directors in Australia

The purpose of this paper is to report the results of a survey of independent directors on a range of issues relating to the execution of their role including the independent directors' perceptions relating to board effectiveness, board interactions, information sources, and performance and evaluation. A survey was forwarded to independent directors of the top 200 Australian Securities Exchange (ASX) listed companies. The paper aims to provide the perceptions of independent directors themselves and so contribute to the literature through a better understanding of the nature of the work performed by Australian company independent directors and the environment in which it occurs. Findings suggest that the fundamental role of the independent director has not changed as a result of the corporate governance reforms.     

Playing the field in all-pay auctions

Experimental Economics - We provide the first examination of all-pay auctions using continuous-time protocols, allowing subjects to adjust their bid at will, observe payoffs almost instantaneously,...     

Mistaken wages: the cost of labour in the early modern English economy,a reply to Robert C. Allen

This article responds to Robert C. Allen's reply to my new wage evidence for London, 1650–1800. The day rates Allen relies upon are not ‘wages’, and the evidence clearly points to a large difference between existing estimates and actual wages earned. His use of the piece rate in understanding earnings is significant, but cannot support a ‘high wage’ thesis. International comparisons that take new evidence into account do not show English wages to be any higher than elsewhere in Europe.     

Formas inaceptables de trabajo. Un modelo multidimensional

Las formas inaceptables de trabajo (FIT) son una de las «esferas de importancia decisiva» que la OIT se ha fijado de cara a su centenario. Hacía falta pues un estudio exhaustivo de sus dimensiones, causas o manifestaciones, que las autoras presentan aquí. En primer lugar, se examinan varios conceptos fundamentales sobre el trabajo contemporáneo, con objeto de indagar qué pueden aportar a una concepción de las FIT basada en un análisis riguroso. Después se esboza un nuevo modelo multidimensional del que pueden valerse los actores locales para identificar y combatir las FIT en países con diversos niveles de renta.     

Governance and Funds Allocation in United States Medical Research Charities

We examine boards of directors of medical research charities and find that medical charities spend less on program activities and more on fund-raising when the executive director of the charity serves on the board of directors, especially when the board is small. Executive salaries are also higher at charities where management is represented on the board. Management and general expenses and fund balances are, however, unrelated either to the presence of an insider on the board or to the size of the board.