Altruism and culture as social products

The historical core of the independent sector is comprised of churches, charitable organisations and higher education. What distinguishes these and other independent sector organisations from the governmental and commercial sectors is the fact that participation in the independent sector is free from state compulsion and not for the purpose of monetary gain. The independent sector is a modern development which could not have occurred without the disestablishment of religion. Disestablished churches have given rise to secular charities, higher education and other independent sector organisations in the United States. The independent sector is the arena in which cultural production and altruistic activities with a distinctive moral quality take place. Participation in the independent sector is the only mechanism for status legitimation in a democractic society with no compulsory state religion or traditional forms of authority.     

Community development in a Mexican squatter settlement: A program evaluation

This paper critically examines various approaches to community development in Mexican squatter settlements. Using a quasi-experimental design, the authors show systematic differences between government-sponsored and spontaneous squatter communities. Results suggest that residents in the non-government squatter settlement are not disadvantaged in their ability to construct adequate housing or to obtain resources similar to those living in government-sponsored communities. Government-sponsored settlements, however, showed significantly higher levels of collective action and community building than those that were spontaneously formed. The authors conclude with suggestions for improving the social and physical conditions of squatters.     

Consensus in the marital dyad: couples' perceptions of contraception,communication, and family life

The present study was based on data collected separately for husbands and wives from 365 couples to determine levels of consensus on a series of variables related to the family forming process. Following Scheff (1967), consensus was operationalized as both agreement and coorientation in the marital dyad. The data generally indicated low levels of consensus on such variables as contraceptive efficacy, desired family size, child spacing, unwanted pregnancies, communication with spouse, and levels of alienation. It becomes clear that survey research data collected solely from wives or husbands contain an important source of error - a selective distortion of the facts about family life and fertility behavior in many instances. Disparities in perceptions and world views suggest the importance of treating the couple as a unit in studies of relationships between alienation and fertility behavior. The lack of consensus within the marital dyad may constitute a major obstacle to rational decision making, particularly on sensitive topics and in areas surrounded by high levels of ego involvement. Couples not only disagree but lack awareness of their disagreements. This information suggests that many crucial family events are not planned. It becomes more appropriate to question whether decisions are made at all, and if so, to what extent, under what conditions and by whom.     

Confidence to be given findings derived from fixed-period definitions of migration

Some of the errors in measurement of migration and its determinants that occur with the use of fixed-period data are identified. Consideration of this issue yields a typology of studies based on the nature of the determinants related to migration. Sources of distortion are numerated. The logical severity of each distortion is detailed. Use of the typology permits an appraisal of the potential confidence to be given to the validity of findings associated with classes of migration research which use fixed-period data. A test case is examined to illustrate the usefulness of the typology.This research was supported in part by the NSF Grant No. SOC76-81767, for the study, "A Test of Competing Explanations for Migration Differentials." Funds for computer time and technical assistance were also provided by the Department of Sociology, The University of Tennessee, Knoxville.     

Revisiting followership through a social identity perspective: The role of collective follower emotion and action

We review the concept of followership, with a specific focus on how followers actively influence leadership outcomes. We examine in particular research from four key areas: social identity perspectives on leadership, intergroup emotion theory, collective action, and reciprocal affect within leader–follower interactions. Our central proposition is that followers engage in actions, driven by both cognitive and affective-based processes, which affect leadership outcomes. Moreover, because leaders are part of the groups they lead and therefore embedded within the social context of a group, we propose that any action that affirms or threatens the salient group will trigger both cognitive and emotional responses from followers towards leaders. These include the extent to which a leader engages in actions that are perceived as (1) self-sacrificial, (2) procedurally fair, and (3) expressing emotions congruent with that of their group. We also propose that the extent to which followers translate their perceptions and emotions towards collective action towards their leaders will be moderated by individual-level group identification and group-level shared identity. To conclude, we highlight theoretical implications in light of these propositions and suggest areas for further research on followership.     

The State of Accounting and the State of the State

The purpose of this paper is to present a study of the evolution of accounting regulation within one country in the context of that country's historical development, the origins and motivations of the legal system and the state, and the subsequent outcomes in terms of accounting rules and regulations. The case in point is Greece. However, the paper neither describes specific regulatory practices in a systematic manner nor rules that exist for the preparation of the financial statements. It is concerned instead with the relationship between the state and corporate accountability.In the context of accounting regulation, Greece has recently attracted attention in the research literature. Papas (1993) and Ballas (1994) were among the first to describe to an international academic audience various institutional aspects of corporate accounting in Greece while Neal (1997) has attempted to describe the social and economic forces that have shaped its development. However, this study offers new insights into the institutional framework of accounting and in particular the relationship of the state to accounting regulation.