ACCOUNTING PRACTICES AND ORGANIZATIONAL DECISION MAKING

In this paper we argue for the importance of a sociologically informed study of organizational accounting practices. By making the nexus between accounting and decision making problematic, instead of given, we move issues of interpretation and hierarchical control to the center stage of understanding the social construction of accounting practices. We suggest that inductive case studies of the organizational setting is a promising methodological strategy for identifying how accounting operates as an organizational control system. We focus on debates and proceedings of the board of directors as an overlooked source of data on decision making and organizational practices. We show how accounting practices are part of the strategic control system that functions to interpret the environment and direct the adaptation of the organization in a manner particular to the substantive rationality of corporate decision makers. We illustrate these contentions with a case study of accounting practice changes over a six year period.     

MOVING OUT OF THE HOUSE: AN ANALYSIS OF CONGRESSIONAL QUITS

Despite extensive study concerning involuntary departures by U.S. House members, little has been said about voluntary departures from the House–-quit behavior. This paper has three primary purposes: (1) to establish a theoretical framework that models the full range of choices a representative faces in any given term, (2) to measure the impact of different variables that affect representatives' quit behavior, and (3) to explain why Republicans have been more likely to pursue higher office than their Democratic colleagues.     

The Decline of Barriers to Immigrant Economic and Political Rights in the American States: 1977–20011

State governments exercise significant powers to regulate the economic and social activities of resident aliens. We review the laws of the six leading states of immigrant settlement regulating access of noncitizens to 23 occupations, updating existing studies from 1946–77. Citizenship requirements for these occupations have plummeted, a change we attribute to federal court decisions, advisory opinions of state attorneys general, and state legislative and administrative action. There are numerous additional citizenship requirements in the statutes of the six states, although these appear to be poorly enforced. The authority of states to regulate their political communities is the most important remaining constitutionally valid basis of citizenship requirements. States define their political community broadly, leading to questionable exclusions of noncitizens from important activities.     

Uncertainty Analysis for Computer Model Projections of Hurricane Losses

Projecting losses associated with hurricanes is a complex and difficult undertaking that is wrought with uncertainties. Hurricane Charley, which struck southwest Florida on August 13, 2004, illustrates the uncertainty of forecasting damages from these storms. Due to shifts in the track and the rapid intensification of the storm, real-time estimates grew from 2 to 3 billion dollars in losses late on August 12 to a peak of 50 billion dollars for a brief time as the storm appeared to be headed for the Tampa Bay area. The storm hit the resort areas of Charlotte Harbor near Punta Gorda and then went on to Orlando in the central part of the state, with early poststorm estimates converging on a damage estimate in the 28 to 31 billion dollars range. Comparable damage to central Florida had not been seen since Hurricane Donna in 1960. The Florida Commission on Hurricane Loss Projection Methodology (FCHLPM) has recognized the role of computer models in projecting losses from hurricanes. The FCHLPM established a professional team to perform onsite (confidential) audits of computer models developed by several different companies in the United States that seek to have their models approved for use in insurance rate filings in Florida. The team's members represent the fields of actuarial science, computer science, meteorology, statistics, and wind and structural engineering. An important part of the auditing process requires uncertainty and sensitivity analyses to be performed with the applicant's proprietary model. To influence future such analyses, an uncertainty and sensitivity analysis has been completed for loss projections arising from use of a Holland B parameter hurricane wind field model. Uncertainty analysis quantifies the expected percentage reduction in the uncertainty of wind speed and loss that is attributable to each of the input variables.     

Cross‐Cultural Perspectives on Career Assessment

The authors present an overview of the discussion and presentations that took place concerning techniques and assessment in educational and vocational guidance at the recent symposium International Perspectives on Career Development. Two topics were examined. The 1st focused on the theoretical foundations of and psychometric issues in career assessment. The 2nd focused on the practice of career assessment and the use of career measures, particularly in cultural contexts for which the measures were not originally developed.     

Feminism,militarism, and attitudes toward the role of women in the military

Attitudes toward the role of women in the military require the reconciliation of two often conflicting beliefs: those toward the roles and rights of women and those toward the military. This article explores the relationships between positive attitudes toward women’s roles throughout society, or feminism, and positive attitudes toward defense spending, or militarism, both with each other and with attitudes toward gender integration in the military. Results of this analysis show there to be a negative relationship between feminism and militarism, a positive relationship between feminism and gender integration, and a negative relationship between militarism and gender integration. The results of multiple regression analysis show that feminism is the strongest predictor of attitudes toward gender integration, while militarism is weak in its predictive ability. The author argues that the issue of women in the military is more one of women’s equality than of national defense and that policy discussions should be structured accordingly. She is currently conducting research which examines how women in the United States military employ strategies to manage gender and sexuality. This research provides evidence for the claim that gender is not simply a role or an attribute, but that gender is created and recreated through our interactions with others.     

The gambling lifestyle: I. theory

This paper describes the lifestyle model of gambling behavior in which compulsive gambling behavior is conceptualized as a lifestyle characterized by pseudoresponsibility, self-ascension, hypercompetitiveness, and social rule breaking/bending/ twisting. The underlying premise of this theory is that gambling behavior takes on the appearance of a lifestyle when it is viewed by the individual as a viable means of enhancing self-worth, minimizing personal insecurity, and controlling fear. Three primary areas of theoretical and research interest are covered in this paper: (1) the theoretical underpinnings of lifestyle theory; (2) the individual components (conditions, choice, cognition) of a gambling lifestyle; and (3) the developmental progression of a gambling lifestyle.The author would like to thank Henry Lesieur and anonymous reviewers of earlier versions of this paper for their helpful comments. The assertions and opinions contained herein are the private views of the author and should not be construed as official or as reflecting the views of the Federal Bureau of Prisons or United States Department of Justice.     

A Semi-Parametric Quantile Function Estimator for Use in Bootstrap Estimation Procedures

In this note we develop a new quantile function estimator called the tail extrapolation quantile function estimator. The estimator behaves asymptotically exactly the same as the standard linear interpolation estimator. For finite samples there is small correction towards estimating the extreme quantiles. We illustrate that by employing this new estimator we can greatly improve the coverage probabilities of the standard bootstrap percentile confidence intervals. The method does not reqiure complicated calculations and hence it should appeal to the statistical practitioner.