The 150-hour rule as a barrier to entering public accountancy

In many states, CPA licensure now requires 150 credit hours of college coursework thereby adding an extra semester or year of schooling beyond typical undergraduate degree requirements. Thus, the “150-hour rule” should increase the cost of becoming a CPA and, consequently, reduce the supply of new CPAs. We test this hypothesis using panel data on the number of first-time candidates for the CPA exam in each state over the years 1985 to 2002. We find that the imposition of the 150-hour education requirement reduces the number of candidates sitting for the CPA exam by 60 percent and that the “grandfathering” provisions of the 150-hour rule produce a substantial transitory increase in the number of candidates sitting for the exam in the year prior to the rule’s effective date. Examination of candidates’ pass rates on the exam also finds behavior consistent with the hypothesis that the 150-hour rule is a barrier to entry. We thank Wilson Mixon and particular the 2002 Western Economics Association and 2002 Southern Economisc Association meetings for helpful comments. We also thank Ian Elkin, Steven Simms, and especially, Keri Anderson for extraordinarily diligent ressearch assistance.     

Interpretation of electoral mixed strategies

In this paper is remarked that “mixed” strategies in games of electoral competition do not need to be interpreted as random moves. There are two a priori symmetric parties, and a finite (non spatial) set of alternatives. Parties are allowed to take unclear positions, by campaining on a “platform” that is a mix of several alternatives. Each individual nevertheless identifies a party with a single alternative, the number of individuals who identify a party with a given alternative being proportional to the importance of that alternative in the party’s platform. Received: 24 March 1998/Accepted: 3 March 1999     

The face and mask of unionism

Richard Freeman and James Medoff have asserted that labor unions have two “faces,” a “good” face and a “bad” face. This contribution critically examines their arguments to expose serious flaws in their conceptual analysis.     

The power of the intelligentsia: The Rywin Affair and the challenge of applying the concept of cultural capital to analyze Poland’s elites

This article aims at integrating the phenomenon of the Central and Eastern European intelligentsia into the application of the theory of cultural capital of Pierre Bourdieu to the analysis of societies of that region. This is done by critically reevaluating the model of evolution of the post-communist countries of Central Europe proposed by Gil Eyal, Ivan Szelényi, and Eleanor Townsley, in their “Making Capitalism without Capitalists.” The present article argues for supplementing their approach with an analytical distinction between the concepts of intellectuals (as masters of the critical discourse culture) and the intelligentsia, which in countries like Poland have an important component of post-gentry culture. The identity and images of the intelligentsia are analyzed as important though highly contested aspects of cultural capital in Poland. Wide implications of discursive battles on the status of intelligentsia in contemporary Poland are exemplified in the case of the debates over the so-called Rywin Affair in Poland and the role played in that affair by the major Polish intellectual Adam Michnik. The political discourse related to the affair and to the status of Michnik are studied in context of the structure of the Polish political scene and related to the academic debates on the intelligentsia, whether it is a “really existing” and significant social group or merely a marginal one and “outdated discourse.”     

Formalism in the social sciences,rhetorically speaking

Even formal methods in economics, which sociologists have been tempted to adopt, are “rhetorical,” in the sense of “argued to other scholars, not proven forever and ever.” The rhetoric of inquiry, in other words, is not confined to flowery language. Two examples of formal methods that have defective rhetorics are significance tests (in which the sociologists are far ahead) and existence theorems (in which the sociologists are in danger of imitating the economists’ errors). Much effort in economics is spent on a rhetoric without conclusions. A more humanistic economics — or sociology—would examine all the arguments, whether mathematical or not. He is also director of the Project on Rhetoric of Inquiry.     

The re-accomplishment of place in twentieth century Vermont and New Hampshire: history repeats itself,until it doesn’t

Much recent literature plumbs the question of the origins and trajectories of “place,” or the cultural development of space-specific repertoires of action and meaning. This article examines divergence in two “places” that were once quite similar but are now quite far apart, culturally and politically speaking. Vermont, once considered the “most Republican” state in the United States, is now generally considered one of its most politically and culturally liberal. New Hampshire, by contrast, has remained politically and socially quite conservative. Contrasting legacies of tourist promotion, political mobilization, and public policy help explain the divergence between states. We hypothesize that emerging stereotypes about a “place” serve to draw sympathetic residents and visitors to that place, thus reinforcing the salience of those stereotypes and contributing to their reality over time. We term this latter process idio-cultural migration and argue its centrality to ongoing debates about the accomplishment of place. We also elaborate on several means by which such place “reputations” are created, transmitted, and maintained.     

An “amorphous mist”? The problem of measurement in the study of culture

Sociological studies of culture have made significant progress on conceptual clarification of the concept, while remaining comparatively quiescent on questions of measurement. This study empirically examines internal conflicts (or “infighting”), a ubiquitous phenomenon in political organizing, to propose a “resinous culture framework” that holds promise for redirection. The data comprise 674 newspaper articles and more than 100 archival documents that compare internal dissent across two previously unstudied lesbian and gay Marches on Washington. Analyses reveal that activists use infighting as a vehicle to engage in otherwise abstract definitional debates that provide concrete answers to questions such as who are we and what do we want. The mechanism that enables infighting to concretize these cultural concerns is its coupling with fairly mundane and routine organizational tasks. This mechanism affords one way to release the culture concept, understood here as collective self-definitions, from being “an amorphous, indescribable mist which swirls around society members,” as it was once provocatively described.     

The quantity and quality of new immigrants to the US

Since immigration to the US began to accelerate in the 1970s, economic and social policy issues surrounding immigration frequently raise concern and generate debate. These policy debates often aim to mitigate the costs of immigration and augment the benefits. Key to this is understanding the characteristics of immigrants, especially those related to economic success and integration. A commonly accepted finding in the economic literature regards the declining economic “quality” of successive immigrant cohorts as measured by differences in entry wages across cohorts. In this paper, I refine our understanding of immigrant cohort quality. I show that increasing competition in the labor market among immigrants can explain a significant portion of declining “quality”. This result suggests that labor market interactions are as important to immigrant economic integration as their inherent “quality”.     

“Hired hand research” revisited

This article reconsiders the arguments of Roth (1966) concerning “hired band research.” Problems associated with different types of employees, research tasks, and research organizations are distinguished. It is argued that researchers who hire assistants can minimize the hired hand mentality by: 1) hiring persons who are able to stay on the job long enough to develop commitment to the project; 2) involving both hired hand workers and researchers in the research process to the fullest extent possible; 3) designing a flexible research project; 4) justifying theoretically each variable, interview question, observation, etc.; 5) collecting qualitative as well as quantitative data; and 6) remaining highly involved in the research project. Her recent writings include “The Consequences of Professionalization and Formalization in the Pro-Choice Movement” (American Sociological Review 1988) and “Organizational and Environmental Influences on the Development of the Pro-Choice Movement” (Social Forces, forthcoming).     

Charles Tilly,German Historicism,and the Critical Realist Philosophy of Science

This paper examines Charles Tilly’s relationship to the schools of thought known as historicism and critical realism. Tilly was committed to a social epistemology that was inherently historicist, and he increasingly called himself a “historicist.” The “search for grand laws in human affairs comparable to the laws of Newtonian mechanics,” he argued, was a “waste of time” and had “utterly failed.” Tilly’s approach was strongly reminiscent of the arguments developed in the first half of the 20th century by Rickert, Weber, Troeltsch, and Meinecke for a synthesis of particularization and generalization and for a focus on “historical individuals” rather than abstract universals. Nonetheless, Tilly never openly engaged with this earlier wave of historicist sociology, despite its fruitfulness for and similarity to his own project. The paper explores some of the possible reasons for this missed encounter. The paper argues further that Tilly’s program of “relational realism” resembled critical realism, but with main two differences: Tilly did not fully embrace critical realism’s argument that social mechanisms are always co-constituted by social meaning or its normative program of explanatory critique. In order to continue developing Tilly’s ideas it is crucial to connect them to the epistemological ideas that governed the first wave of historicist sociology in Weimar Germany and to a version of philosophical realism that is interpretivist and critical.     

Sociology of law in Britain

This article reviews the state of law and society studies in Britain by revisiting the arguments raised by CM. Campbell and Paul Wiles in the late 1970s. It argues that the divide they identified between theoretically-oriented “sociology of law” and a-theoretical or empiricist “socio-legal studies” has widened, discusses some of the cultural and institutional reasons, and makes some practical recommendations.     

Blame analysis: Accounting for the behavior of protected groups

When a group is not doing as well as other groups on some dimension, group members and sympathizers give accounts that attempt to minimize the group’s blame for its predicament. These accounts reflect concerns about prejudice, as well as policy concerns. This approach to social science may be called “blame analysis,” because it evaluates theories according to the extent to which they blame protected groups. Blame analysis treats cause and blame as the same, and rejects theoretical arguments that posit any causal role for the protected group because they “blame the victim.” As a result, discussions of proximate causes and mediating variables are avoided in explanations of outcomes for these groups. The author argues that this approach violates scientific principles and discourages the investigation of important issues. He is a social psychologist who does research on interpersonal violence and on the determinants and consequences of self-appraisals.     

Micro foundations of multi-prize lottery contests: a perspective of noisy performance ranking

This article proposes a multi-prize noisy-ranking contest model. Contestants are ranked in descending order based on their perceived performance, which is subject to random perturbation, and they are rewarded based on their ranks. Under plausible conditions, we establish that our noisy performance ranking model is stochastically equivalent to the family of multi-prize lottery contests built upon ratio-form contest success functions. We further establish the equivalence of our model to a contest model that ranks contestants by their best performance out of multiple independent attempts. These results therefore shed light on the micro-foundations of the popularly adopted lottery contest models. The “best-shot ranking rule” reveals a common thread that connects a broad class of seemingly disparate competitive activities (such as rent-seeking contests, patent races, research tournaments), and unifies them through a common performance evaluation mechanism.     

Consistent judgement aggregation: the truth-functional case

Generalizing the celebrated “discursive dilemma”, we analyze judgement aggregation problems in which a group of agents independently votes on a set of complex propositions (the “conclusions”) and on a set of “premises” by which the conclusions are truth-functionally determined. We show that for conclusion- and premise-based aggregation rules to be mutually consistent, the aggregation must always be “oligarchic”, that is: unanimous within a subset of agents, and typically even be dictatorial. We characterize exactly when consistent non-dictatorial (or anonymous) aggregation rules exist, allowing for arbitrary conclusions and arbitrary interdependencies among premises.     

Of risk and pork: urban security and the politics of objectivity

This article focuses on the Urban Area Security Initiative (UASI) controversy as a case study in the politics of risk assessment. It examines struggles among diverse actors–think tank experts, journalists, politicians, and government officials–engaged in the contentious process of establishing a legitimate definition of risk. In the field of homeland security, the means of conducting rational risk assessment have not yet been settled, and entrepreneurial officials from urban and regional governments use different techniques to identify local risks and vulnerabilities. In this contentious process, federal bureaucrats are responsible for determining how to allocate resources fairly and rationally to different cities and metropolitan regions, given that local officials have clear incentives to request funds and little cause to refrain. Although “rationality” is supposed to replace “politics” in making bureaucratic decisions over the allocation of resources, what we find instead is a political struggle over how to define, measure, and manage risk. For political actors, victory in debates over urban security comes from codifying one’s interests within the technical practice of risk assessment.     

Using members’ dues for political purposes: The “paycheck protection” movement

Conclusion Both sides in the paycheck protection debate can make substantive, as opposed to political, arguments to support their positions. Supporters of paycheck protection measures argue that many workers disagree with the political positions their unions take, a point that is borne out by the scholarly research on members' attitudes towards politics. They contend that workers should have “the basic right to choose if and how their money is spent on political causes” (Kamburowski, 1998, p. 2). They further argue that ultimately it is an issue of fairness and choice and that “compelling workers to support causes they do not believe [in] violates the fundamental tenets of a free country” (Kamburowski, p. 2).     

A general equilibrium analysis of the Laffer argument

This paper examines the Laffer argument (i.e., the possibility that an increase in a tax rate may reduce tax revenues, and vice versa) in a general equilibrium model and using tax reform techniques. Our methodology allows us to examine the Laffer argument in a very general setting. Despite the high level of generality, we are able to reach some clear conclusions that happen to provide some support for the intuition that the Laffer effect requires: (1) a “ high” labour-income tax rate, and (2) a “ large” labour supply response to wage changes. However, the notions of “high” and “large” in our framework are quite different to the interpretations given them in conventional wisdom about the Laffer argument. The analysis also provides indirect support for the intuition that it is not optimal for a government to operate on the downward-sloping segment of the Laffer curve.     

Modernity and the hybridization of nationalism and religion: Zionism and the Jews of the Middle East as a heuristic case

This article looks at nationalism and religion, analyzing the sociological mechanisms by which their intersection is simultaneously produced and obscured. I propose that the construction of modern nationalism follows two contradictory principles that operate simultaneously: hybridization and purification. Hybridization refers to the mixing of “religious” and “secular” practices; purification refers to the separation between “religion” and “nationalism” as two distinct ontological zones. I test these arguments empirically using the case of Zionist nationalism. As a movement that was born in Europe but traveled to the Middle East, Zionism exhibits traits of both of these seemingly contradictory principles, of hybridization and purification, and pushes them to their limits. The article concludes by pointing to an epistemological asymmetry in the literature by which the fusion of nationalism and religion tends to be underplayed in studies of the West and overplayed in studies of the East/global South.

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Identifying X-Consumers Using Causal Recipes: “Whales” and “Jumbo Shrimps” Casino Gamblers

X-consumers are the extremely frequent (top 2–3%) users who typically consume 25% of a product category. This article shows how to use fuzzy-set qualitative comparative analysis (QCA) to provide “causal recipes” sufficient for profiling X-consumers accurately. The study extends Dik Twedt’s “heavy-half” product users for building theory and strategies to nurture or control X-behavior. The study here applies QCA to offer configurations that are sufficient in identifying “whales” and “jumbo shrimps” among X-casino gamblers. The findings support the principle that not all X-consumers are alike. The theory and method are applicable for identifying the degree of consistency and coverage of alternative X-consumers among users of all product-service category and brands.     

Quaternary dichotomous voting rules

In this article, we provide a general model of “quaternary” dichotomous voting rules (QVRs), namely, voting rules for making collective dichotomous decisions (to accept or reject a proposal), based on vote profiles in which four options are available to each voter: voting (“yes”, “no”, or “abstaining”) or staying home and not turning out. The model covers most of actual real-world dichotomus rules, where quorums are often required, and some of the extensions considered in the literature. In particular, we address and solve the question of the representability of QVRs by means of weighted rules and extend the notion of “dimension” of a rule.