中介性、公共性、外部性与注册会计师行业的监管模式

本文从对注册会计师行业中介性、公共性、外部性的科学分析入手,根据斯蒂芬·P.罗宾斯的组织与环境理论,构建了对注册会计师行业的自律监管模式、政府监管模式和独立监管模式,并对其进行分析与评价,进而提出应根据本国的现实情况,选择合适的注册会计师行业监管模式.     

R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s

This study examines the contribution of Raymond J. Chambers to the British inflation accounting debate in the early‐to‐mid 1970s, from the perspective of the reception of his book, Securities and Obscurities: A Case for Reform of the Law of Company Accounts, published in 1973. To structure the empirical narrative, drawing on previously unpublished documents from the R. J. Chambers Archives, we employ Czarniawska and Joerges’ ( 1996 ) notion of the ‘travel of ideas’, and Mumford’s ( 1979 ) observation of the existence of ‘inflation accounting debate cycles’. The result is a narrative that traces the environmental and material circumstances that led to Chambers’ book having a lesser impact on the British inflation debate than one would expect based on the international exposure of his ideas, his influence at the time, and the empirical rigour of his proposal. The purpose of this exercise is to assess how contextual factors, such as the choice of publisher, use of promotional material, and distribution methods, can be as (or more) important than the substance of the proposed ideas, arguments, and solutions.     

Amazonian indigenous peoples are threatened by Brazil’s Highway BR-319

The Amazon rainforest in Brazil is under the greatest human pressure in its history. This pressure is increasing under the current presidential administration, with proposed retraction of environmental and humanitarian protections. Among these pressures are new hydroelectric dams, railways and highways. An infrastructure project with especially far-reaching consequences is the reopening of Highway BR-319 right through the heart of the Amazon Forest. The highway connects Manaus in central Amazonia to Porto Velho in the “arc of deforestation” on the southern edge of the forest. The highway crosses one of the most conserved parts of the Amazon with a large concentration of Indigenous Lands (“Terras Indígenas”). Although Brazil is a signatory to ILO Convention 169, which establishes the need for consultation with indigenous peoples and traditional communities, consultations have so far not been held. Here we argue for the need for consultation of all indigenous peoples within 150 km of any part of the highway, comprising 63 Indigenous lands and five other areas containing indigenous communities that are directly threatened by the project.     

“This is a holy place of Ama Jomo”: buen vivir,indigenous voices and ecotourism development in a protected area of Bhutan

Common definitions of ecotourism address the need to benefit the well-being of local people; in reality, ecotourism is often supported or dominated by external agents. Local ideological, social and cultural values may be overlooked, thereby disenfranchising local and indigenous stakeholders. This paper examines indigenous perceptions of ecotourism and well-being, and how they relate to ecotourism practices in three Brokpa communities of the first protected area in Bhutan to become a special tourism destination. A range of methods (e.g. semi-structured interviews, participatory mapping) was used and data analysis was couched in the context of buen vivir (living well), an indigenous concept of well-being. Findings indicate that: (1) perceptions of ecotourism vary between community members and contrast with the official park definition; (2) well-being is conceived in diverse ways but corresponds to key features of buen vivir; (3) indigenous worldviews are pervasive, and shape social values and spiritual beliefs in connection to nature; and (4) indigenous cosmologies and traditional values may be strengthened through their integration into modern policies and institutions. This research contributes more non-Western voices to the literature, a concept and mode of analysis for well-being that embraces an indigenous ontology, and empirical insights on indigenous communities in protected areas.     

Picking on the poor: the contradictions of theory and neo-liberal critique. A response to Stasja Koot's paper on the contradictions of capitalism for Indigenous tourism in the South African Kalahari

The relevance of neo-liberal critique of a community-owned, but commercially managed lodge, is examined with regard to Stasja Koot's paper on “The contradictions of capitalism” published in the Journal of Sustainable Tourism in 2016. Koot focuses on the ≠Khomani Bushmen's relationship with !Xaus Lodge in the Kalahari Desert. His argument locates this small facility as an exemplar of the global contradictions of capitalism in the tourism sector. My response critiques Koot's methodology, theory and conclusions. It provides the missing history of the project discussed, and details the financial evidence that cautions Koot's speculative interpretations. My analysis cautions the relevance and use of Koot's application of David Harvey's Marxist-derived theory of spatial and temporal fixes. This response's assessment is that Koot's conclusions are arrived at without sufficient supporting evidence, and that his theory-led argument conceals a myriad of contextual contradictions that question the unproblematic application of Harvey's theory into a political economic context for which it was not designed. Some comment is offered on researcher positions and responsibilities and on how to interpret responses offered by ≠Khomani sources, whose own playful (and sometimes wilful) exploitation of researchers results in information that must always be triangulated for accuracy.     

Well-being effects of self-employment: A spatial inquiry

Our paper presents an empirical analysis of entrepreneurial well-being using a large-scale longitudinal household survey from the UK that tracks almost 50,000 individuals across seven waves over the period 2009–2017, as well as a number of exploratory case studies. We contribute to the existing literature by investigating how entrepreneurial well-being varies across locations along the urban-rural continuum, and across wealthy-deprived neighbourhoods. We use a Coarsened Exact Matching (CEM) approach to compare the well-being outcomes of individuals who switch into self-employment from waged employment, and show that entrepreneurial well-being, in the form of job satisfaction, is significantly higher for those living in semi-urban locations, relative to those living in urban and rural locations. We argue that semi-urban locations provide an optimal combination of ease of doing business and quality of life. Our results also show that individuals in wealthy neighbourhoods who switch into self-employment experience higher job satisfaction than otherwise comparable individuals living in materially deprived neighbourhoods, although the latter experience greater levels of life satisfaction following the switch.     

Railways and the Exploitation of Victoria's Forests, 1880s–1920s

Railways made a large contribution to the expansion of Victoria's economy, and in the process enabled and drove environmental change. This article focuses on one industry, forestry. It first examines railway demand for timber in construction and maintenance, particularly for sleepers. This demand caused tensions – a bitter dispute in the 1890s between the Railways Department and the Conservator of Forests, George Perrin, over timber cut on state land led to uneasy co-existence after the turn of the century. Railways not only required timber but also carried commercial quantities in bulk, providing forest industries with access to profitable markets – in particular firewood, the significance of which has been underappreciated previously. Forest products contributed substantially to railway revenue, representing a more stable source of income than other major categories of freight such as wheat, wool, and coal.     

Seasonality and regional productivity in the Spanish accommodation sector

This study quantifies the impact of peak demand and seasonality on regional productivity in the Spanish accommodation sector. We then identify factors affecting seasonal fluctuations and their relative contributions to regional variations in seasonality. The results show that demand for accommodation in the peak season mainly determines productivity. Thus, improving a region's attractiveness as a tourist destination is most effective for tourism-based regional development. In addition, reducing seasonal variations has a non-negligible impact on productivity. A decomposition analysis reveals that providing climate-independent tourist attractions and attracting business travelers are effective in reducing seasonality.     

Relationship between city size and firm productivity – A new interpretation using the Chinese experience

This paper contributes to the literature on the relationship between city size and firm productivity by focusing on agglomeration, selection (market competition), and sorting (presence of firms with diverse productivity) effects using Chinese firm-level data for 1998–2013. Contrary to the existing literature, our parametric regression estimates from nearly two million firms show that when the selection effect is controlled, productivity advantage in big cities is reversed. This outcome is explained through a quantile regression showing the existence of left-sided sorting (inefficient firms sort themselves to larger cities) in big cities which is not captured in existing empirical literature. We further find that (1) left-sided sorting is stronger in exporters than non-exporters; (2) is also generated mainly in enterprises with high asset-liability ratios; and (3) selection has a positive effect on firm productivity, suggesting that market competition is key in an explanation of the rapid growth of big cities in China.