Are Academics Committed to Accounting Ethics Education?

This paper reviews the current commitment of accounting academics to teaching accounting ethics. In the course of the review it assesses the recent initiative of the American Accounting Association; namely, Ethics in the Accounting Curriculum: Cases and Readings, 1994. This collection of cases has not been widely adopted despite an identified lack of case materials available to those teaching accounting ethics. The question becomes whether the lack of adoption suggests that accounting academics are not particularly interested in incorporating ethical issues in the classroom or whether there are difficulties with the quality of the collection. The paper continues by examining the current state of research in accounting ethics and again asks what this tells us about commitment to teaching accounting ethics. While the conclusions of this examination are far from definitive, there are signs that all is not well with the accounting ethics discipline.     

The main findings of the district pilot project of labour‐intensive road construction and maintenance in Botswana and the implications for similar projects in South Africa

Unemployment has been identified as one of the main problems confronting South Africa. Recently, in order to improve rural infrastructure and create employment, several pilot projects of rural road construction have been initiated in South Africa. In such a context it is considered that attention should be drawn to a pilot project carried out some time ago in Botswana to examine the potential of labour‐intensive methods in the construction and maintenance of rural roads.

The main conclusion of the pilot project was that labour‐intensive methods were viable, although attention had to be paid to several critical factors. In 1982, following its evaluation of the pilot project, the Government of Botswana decided that over the next five years the technical and organisational methods developed during the pilot project should be replicated throughout Botswana.

After a brief survey of the background to the project, the paper summarises several important features of the pilot project and its main findings. The paper closes with some comments on the implications of this pilot project for those currently underway in South Africa.     

Contingent Work and Its Contradictions: Towards a Moral Economy Framework

This article proposes the lens of moral economy as a useful ethical framework through which to assess HRM practice, with a particular focus on the strategic use of contingent work (??non-standard?? employment practices including temporary, agency and outsourced work). While contingent work practices have a variety of impetuses we focus here on their strategic use in the pursuit of economic and flexibility goals. A review of the contingent work literature conveys mixed messages about its outcomes for individuals, and more opaquely, for organisations: on the one hand transferring risks yet on the other, creating opportunities. A moral economy lens views employment as a relationship rooted in a web of social dependencies, and considers that ??thick?? relations produce valuable ethical surpluses that represent mutuality and human flourishing. Applying such an approach to the analysis of contingent work enables a fresh interpretation of contradictory individual and collective outcomes observed in the research literature. We suggest that evaluations informed by moral economy offer a more holistic appraisal of HRM practices such as contingent work, where both economic and social opportunities and costs can be more fully seen. In this way we not only highlight the ethical inadequacies of neglecting the human in HRM but also the conceptual pitfalls of analytically separating the economic from the social.     

Quick-service expenditure in Ireland: parametric vs. semiparametric analysis

The aim of this study is to identify the economic and socio-economic factors influencing Irish households' expenditure on quick-service meals, a particularly dynamic component of the foodservice industry, and to determine the extent to which these factors have changed over the course of the 1990s. Maximum likelihood estimation and semiparametric alternatives are considered with the conclusion that in this instance semiparametric techniques do not offer a viable alternative to maximum likelihood estimation of tobit models, even in the presence of heteroscedasticity and non-normality. The results revel that household income, place of residence, commuters and household size have significant and positive influences on quick-service expenditure. Older families, single households and married couples, together with homeowners, display reduced expenditure. The opportunity cost of time is positively related to quick-service expenditure, consistent with theory, while health knowledge has a negative impact on quick-service consumption.