Frontiers of Non-Financial Performance Reporting in New Zealand

In 1989, legislation in New Zealand introduced requirements for non-financial performance information in the public sector to be reported and audited. This paper describes the initial responses of the Institute of Chartered Accountants of New Zealand and the Audit Office to this challenge and examines their further development following a decade of experience.     

Relationship, Contribution, and Resource Constrains: Determinants of Distributive Justice in Individual Preferences and Negotiated Agreements

This laboratory study investigated the impact of relationship, relative levels of perceived contribution, and resource constraints on individuals' allocation preferences and dyads' negotiated allocations. Dyads of female undergraduates – either strangers or roommates – were given performance feedback that one member produced the majority of the resources available to the dyad; the members of the dyad faced relatively scarce or abundant resources. Subjects indicated their individual allocation preferences and then negotiated the distribution of resources as a pair. Results indicate that all three factors are important predictors of the norms of distributive justice met by the individually preferred and dyadically negotiated allocations. Results also suggest that the degree of agreement between the norms implied by individually preferred allocations and dyadic agreements affect strangers' satisfaction with outcomes to a greater extent than roommates'.     

Dynamics of the Market for Medical Malpractice Insurance

Public attention has been directed recently at the market for medical malpractice insurance, yet disagreement persists over whether this market has changed and, if so, what has caused this change. In this study, we examine factors that affect the market for this insurance, including the growth in premiums, losses, and investment earnings, and loss variability. Our analysis suggests that there was significant deterioration in the market for medical malpractice insurance beginning in 1998 and culminating in 2001. We conclude that insurers' losses are the primary driver of the market deterioration during the period 1998 through 2003.     

Moral Repair in the Workplace: A Qualitative Investigation and Inductive Model

The topic of moral repair in the aftermath of breaches of trust and harmdoing has grown in importance within the past few years. In this paper, we present the results of a qualitative study that offers insight into a series of key issues related to offender efforts to repair interpersonal harm in the workplace: (1) What factors motivate offenders to make amends with those they have harmed? (2) In what ways do offenders attempt to make amends? (3) What outcomes emerge from attempts to make amends? Drawing from the findings, we build an inductive model intended to guide future business ethics and management inquiry and research in this area.