Consumer behaviour reflected in store and clothing selection criteria: a pilot study in Canada and England

Similarities and differences in selected clothing acquisition behaviour at two independent sites have been investigated using the Engel, Blackwell and Miniard consumer behaviour model as the conceptual framework. Similar clothing values orientations were found, supporting the assumption of a common Anglo-root culture at both sites. The paper focuses on an outcome of the values issue, namely store selection criteria and clothing evaluative criteria used by university students in Winnipeg, Canada and Newcastle upon Tyne, U.K. Respondents at both sites rated the store selection criteria and clothing evaluative criteria in similar orders of importance. Significant Spearman rank correlation coefficients for store selection criteria (r_s= 0-95) and clothing evaluative criteria (r_s= 0-88) suggest that the common Anglo-root culture of the Winnipeg and Newcastle participants has more influence on the alternative evaluative stage of the decision-making process than marketing stimuli and strategies found at each site. When individual criteria were compared across sites, only three of the ten store selection criteria gave statistically different responses, while three of the 21 clothing evaluative criteria were found to be statistically different.     

Using Experimental Economics to Resolve Accounting Dilemmas*

Abstract. Experimental economics is an increasingly important tool in accounting research. This paper examines how the accounting experimentalists' expertise in design, institutional knowledge, and theory can be used to enlighten policy debate. Two recent economics-based experiments examining tax policy and audit education are used to highlight these ideas and show where careful attention to theory would shift the direction of research, making it more applicable to contemporary policy issues. Résumé. L'économique expérimentale est un instrument de plus en plus important en recherche comptable. L'auteure examine comment les aptitudes des expérimentateurs comptables en ce qui a trait à la définition des problématiques, leur connaissance des institutions et leur bagage théorique peuvent servir à éclairer le débat politique. Deux expériences récentes qui s'appuient sur l'économique portent sur la politique fiscale et la formation des vérificateurs et son employées pour jeter un nouvel éclairage sur ces idées et pour illustrer comment l'intérêt pour la théorie devrait modifier le cours de la recherche, en la rendant davantage applicable aux problèmes politiques contemporains.     

Amakudari: The Post‐Retirement Employment of Elite Bureaucrats in Japan

This paper analyzes the amakudari practice in Japan. Amakudari refers to a process in which government agencies contact the private firms that they regulate, asking them to provide employment for their retiring elite bureaucrats. Upon employment at the private firms, bureaucrats may collude with their former colleagues in the ministries they worked for to secure lucrative government contracts, avoid regulatory inspections, or obtain preferential treatment for their new employers. This paper provides an explicit formalization of the implicit collusion between the regulator and the regulated.     

Performance Measure Properties and Incentive System Design

We analyze effects of performance measure properties (controllable and uncontrollable risk, distortion, and manipulation) on incentive plan design, using data from auto dealership manager incentive systems. Dealerships put the most weight on measures that are “better” with respect to these properties. Additional measures are more likely to be used for a second or third bonus if they can mitigate distortion or manipulation in the first performance measure. Implicit incentives are used to provide ex post evaluation, to motivate the employee to use controllable risk on behalf of the firm, and to deter manipulation of performance measures. Overall, our results indicate that firms use incentive systems of multiple performance measures, incentive instruments, and implicit evaluation and rewards as a response to weaknesses in available performance measures.