Technology Investment and Management Accounting Practice

Management accounting techniques and information are often accused of having many limitations that are likely to constrain investment in new technology. However, relatively little is known about the actual influence of management accounting practices on investment decisions. The empirical evidence of this research shows that new technology investment decisions are both highly complex and political. These decision attributes give rise to a protracted, circuitous, decision process that is very different from the rational model which dominates the capital budgeting literature. The research also shows that the management accounting system captures only a fraction of the information generated by this process and consequently has a relatively low influence on these investment decisions.     

Continuity and discontinuity in the politics of the sixties generation: A reassessment

This paper reassesses the sources of sixties generation college graduates' liberal and radical politics through a reanalysis of General Social Survey and National Election Study data from the early 1970s to the early 1980s. Results of regression and ordered probit analyses of political attitude data do not sit well with the conventional view that the additive effects of education and membership of a particularly liberal generation explain sixties generation college graduates' politics. Instead, on some issues, the politics of sixties generation college graduates is discontinuous both with other groups in the early 1970s and with their own politics in the early 1980s. On attitudes to business and attitudes to state welfare spending, sixties generation college graduates were more liberal than the additive effects of their education and cohort membership can explain in the early 1970s. Moreover, they became substantially more conservative compared to other groups by the early 1980s on these issues. On other issues, notably social issues and attitudes to state consumption spending, this pattern of discontinuity was not found. Possible interpretations of these results are discussed.     

Team‐specific Human Capital and Performance

In this paper we explore the effects of team‐specific human capital (TSHC) on performance. We do so by delineating between two dimensions of TSHC, relating to team members and the team manager, and then exploring how the two dimensions may interact in shaping performance. Employing a 10‐year panel of football teams from the English Premier League we find that team members’ TSHC has a positive and significant effect on team performance, which is positively moderated by managers’ TSHC. Our results attest to the importance of considering both the team member and team manager dimensions of TSHC, and how the performance effects of team members’ TSHC are shaped by managers’ TSHC. Our results stand in stark contrast to the dramatic reduction in managerial tenure that has characterized the English Premier League in recent years.     

Disabled people as counterfeit citizens: the politics of resentment past and present

In this article I argue that disabled people in the United Kingdom have been tipped into an abyss of counterfeit citizenship. They have been smeared as ‘false mendicants’ – an old trick well documented in the historical archives of ableism. Neoliberalism has used this repertoire of invalidation – its noxious taint of cunning and fraud – as the ‘moral justification’ for welfare reform and for the pillory and notoriety into which the entire disabled community has been placed. Austerity – through the neoliberal politics of resentment – has made disabled people its scapegoat. I argue that a historical precedent for the contemporary demonisation of disabled people as counterfeit citizens can be found in the early modern period in the mythology of the ‘sturdy beggar’.     

Bounded awareness and anomalies in intertemporal choice: Zooming in Google Earth as both metaphor and model

This paper draws on recent developments in the theory of choice under uncertainty to model anomalies in intertemporal choice. Cognitive limitations leading to hyperbolic discounting and magnitude effects in intertemporal choice may be described in terms of bounded awareness, and represented by phenomena familiar from visualization software such as Google Earth. Cognitive limits on visualization impose constraints on both the area being viewed and the level of detail of the view, with a trade-off between the two. Increasing detail at the expense of limiting the area viewed may be described as zooming. Data from a field experiment were used to assess the theory with an incentive-compatible multiple price list approach involving magnitude levels of 5x, 10x and 20x the basic magnitude level with time horizons of one, three, six and 12 months. Without zooming adjustments in base consumption, very strong hyperbolic and magnitude effects were found, and present bias could not explain the hyperbolic effects. The zooming model provides an explanation of what appear to be significant intertemporal anomalies in the data.     

Seeking urban sustainability on the world stage

Nearly any introduction to the ideas and actions of sustainable development includes a mention of the role played in launching the global movement by the 1992 Earth Summit in Rio de Janeiro, Brazil. International forums have been a major vehicle for the pursuit of sustainability subsequent to 1992, as well, but little attention has been paid to the contribution that these global gatherings have made to the advancement of sustainability goals. This article takes up this question, with a focus on the role that major global gatherings may be playing in the pursuit of urban sustainability, specifically. To this end, we examine outcomes from the United Nations Habitat II Forum (1996, Istanbul), the World Summit on Sustainable Development (2002, Johannesburg), the World Social Forum (2001–present, Porto Alegre), and the World Urban Forum 3 (2006, Vancouver), based on reports in the scholarly literature and, in the latter case, based on our own experience as urbanists in the host city of the World Urban Forum 3. For comparative purposes, we include in our review reflections on the contribution made by a United Nations effort towards sustainability, the Millennium Development Goals (MDGs), made without an accompanying major global gathering. While we do not find evidence of ‘Rio-scale’ success among either the forums or in the case of the MDGs, we report on process and structural innovations made with each forum as well as common critiques of all of them. A primary contribution that all the forums have made to the advancement of urban sustainability has been more clearly differentiating among sustainability's very different types of proponents and charting the landscape of barriers and opportunities for paradigm change towards sustainable urban futures.