Sisters organising in Japan and Korea: the development of women‐only unions

In this article, I explore the development of women‐only unions in Japan and Korea. Women‐only unions, which organise women workers across enterprises and employment status boundaries in both countries, have appeared only recently and are new areas of research. While the strategy to form autonomous women‐only unions in Japan and Korea is a recent phenomenon, women workers in both countries are continuing a tradition of women's activism that has challenged both management and the male domination of the union movement. By taking a broad scope and by organising the growing non‐full‐time workforce and women employed in small workplaces, the formation of women‐only unions in Japan and Korea is a positive development for both non‐unionised women workers and for the broader workers' movement in general.     

An Examination of the Structure of Executive Compensation and Corporate Social Responsibility: A Canadian Investigation

We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal 42(5), 564–578 ; Kane, E. J.: 2002, Journal of Banking and Finance 26, 1919–1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives’ compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., S. Dow and K. Argheyd: 2003, Journal of Business Ethics 45(4), 341–359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review 69, 751–846; Zalewski, D.: 2003, Journal of Economic Issues 37(2), 503–509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed.Lois. Mahoney is an Assistant Professor at Eastern Michigan University. Her research is focused in the areas of ethics and accounting information systems. She has published in ethics and accounting journals including Journal of Business Ethics, Business Ethics Quarterly, Research on Professional Responsibility and Ethics in Accounting, Information and Organization. Dr. Mahoney has received several research awards, including Best Paper award at the Seventh Symposium on Ethics Research in Accounting. Dr. Mahoney is also actively involved in the American Accounting Association.Linda Thorn is an Associate Professor at York University in Toronto Ontario. Her research focuses on ethical decision making, the ethics of accountants and accounting students and ethical aspects of accounting information. She has published in ethics and accounting journal including among others, Business Ethics Quarterly, Journal of Business Ethics, Contemporary Accounting Research, Behavioral Research in Accounting and Audit: A Journal of Practice in Theory.     

The meaning of the tindemans report

In INTERECONOMICS No. 3, 1976, we published an Interview with Professor Dr Walter Hallstein, former President of the EEC Commission, on the Belgian Prime Minister’s, Leo Tindemans’, “Report on the European Union”. Meanwhile the Report has been discussed on occasion of the last European Council meeting in Luxembourg whose unfortunate outcome pointed out in a dramatic way the weakness of the political will of the Community. In the following article the President of the Council, Gaston Thorn, explains his views of the significance of the so-called “Tindemans Report”.     

The Use of Computers in Accounting Courses: A New Perspective—A Comment

This comment examines the framework put forward by Er and Ng (Accounting and Business Research, Autumn 1989) and calls for a more radical re-evaluation of the role of computers in accounting education.     

Encouraging sustainability beyond the tourist experience: ecotourism,interpretation and values

The relationship between tourism and sustainability is complex, with considerable attention paid to ecotourism's potential to positively contribute to sustainability. One way forward could be through using tourist experiences, especially those focusing on interpretation, to activate or change sustainability relevant values, beliefs, attitudes and actions both at places visited and elsewhere. This paper reports on research conducted with passengers on expedition cruises that explored links between aspects of the overall experience including the interpretation provided, tourist perceptions of the benefits of these experiences and their awareness of sustainability values linked. An adapted mean-ends analysis technique was used and found a consistent pattern of relationships between features of interpretive experience, activation of values and intentions to adopt responsible behaviours beyond the cruise. Responses highlighted the importance of staff expertise and dedication, the ability of interpretive staff to provide security, to assist people to make personal connections and to elicit participant trust. A Value Model of Interpretation (VMI) was developed, integrating theories of effective interpretive practice and connecting interpretation to the activation of sustainability values. The VMI offers new areas for guides to consider, shifting the focus from the transmission of information and towards the facilitation of mindfulness and reflective engagement.