New directions for management accounting

Using a general systems rationale, this paper develops a theoretical structure for approaching the problem of management accounting. The management control problem is explicated in terms of maintaining a relationship between the enterprise's structure and its environment. An enterprise's structure is composed of three elements (and their inter-relations): a decision and control subsystem; a financial funds subsystem and an operating (physical transforms) subsystem. Portrayed in these terms, the problem of management accounting is shown to require a methodology which is able to take cognizance of economic, sociological, psychological and other aspects of the enterprise system. The model described here provides a general intellectual frame of reference for ordering the problem.     

The unauthorized Mexican immigrant population and welfare in Los Angeles County: a comparative statistical analysis

"Using a unique 1994 Los Angeles County Household Survey of foreign-born Mexicans and the March 1994 and 1995 Current Population Surveys, we estimate the number of unauthorized Mexican immigrants (UMIs) residing in Los Angeles County, and compare their use of seven welfare programs with that of other non-U.S. citizens and U.S. citizens. Non-U.S. citizens were found to be no more likely than U.S. citizens to have used welfare, and UMIs were 11% (14%) less likely than other non-citizens (U.S.-born citizens).... We demonstrate how results differ depending on the unit of analysis employed, and on which programs constitute ?welfare'."     

Buying into the American Dream? Mexican Immigrants,Legal Status,and Homeownership in Los Angeles County*

Objectives. Contemporary patterns of homeownership reflect the continuing racial and ethnic stratification that exists in nearly all areas of American society. Of particular interest, especially within the context of recent immigration legislation, are the homeownership experiences of Mexican immigrants in the United States. Methods. The current study employs unique data from the 2001 Los Angeles County Mexican Immigrant Residency Status Survey (LAC‐MIRSS) to examine the association between diverse forms of legal status and homeownership for Mexican immigrants. Results. Analyses indicate that the relationship between legal status and housing tenure is not statistically significant, after accounting for economic, life‐course/life‐cycle, and assimilation/social capital characteristics. Conclusions. The lack of a significant relationship is contrary to past research, perhaps explained by the explosive growth of the subprime mortgage market in the United States; the increasing recognition by financial institutions of Latino immigrants as a largely untapped, yet emerging, market in the mortgage industry; the availability of alternative forms of identification; and the institutionalization of unauthorized immigration in Los Angeles.     

Social Capital is Associated with Earnings among Foreign‐born Mexican Men but not Women in Los Angeles County

The mechanisms through which social capital is accumulated may influence its relationship with hourly earnings. Because Mexican men and women accumulate social capital differently, for instance, gender may be an important factor for understanding social capital’s association with Mexican migrant earnings. Unlike past research that often fails to differentiate between various social capital metrics (e.g., social network member reciprocity, participation in civic group organizations, neighbourhood trust), this article estimates two of these associations with wages while controlling for individual‐, household‐ and neighbourhood‐level characteristics. Results suggest that foreign‐born Mexican men receive a wage premium from civic participation (bridging social capital) and a wage penalty from reciprocal social network exchange (bonding social capital). We also find that unauthorized legal status (among Mexican men and all migrants) and having children (among women) were negatively associated with hourly wages. We conclude with a discussion of the relative association of human and social capital with Mexican migrant wages.     

Ethnic Concentration and Nonprofit Organizations: The Political and Urban Geography of Immigrant Services in Boston,Massachusetts

This article considers the geographic distribution of nonprofit organizations serving immigrants across municipalities within the Greater Boston area in an effort to identify variations in the levels of assistance available to major foreign‐born populations in the region. The analysis relies on data from the Census and the National Center for Charitable Statistics. Results suggest that geographic context matters, including immigrant settlement patterns, racial heterogeneity, and fiscal and institutional characteristics of towns and cities, in shaping availability of nonprofit resources to immigrants. These findings highlight large socio‐spatial disparities in immigrant services and challenge the wisdom of devolving responsibility for such assistance to local governments and ultimately nonprofits, as new entrants settle in larger numbers in areas previously unaffected by immigration and ill‐prepared to address immigrant needs. The research contributes to debates on the rescaling of immigrant policy and service provision and literature on the geography of integration by engaging with scholarship in urban and political geography.     

Transnational Twist: Pecuniary Remittances and the Socioeconomic Integration of Authorized and Unauthorized Mexican Immigrants in Los Angeles County1

Annual U.S.‐Mexico pecuniary remittances are estimated to have more than doubled recently to at least $10 billion ‐ augmenting interest among policymakers, financial institutions, and transnational migrant communities concerning how relatively poor expatriate Mexicans sustain such large transfers and the impact on immigrant integration in the United States. We employ the 2001 Los Angeles County Mexican Immigrant Residency Status Survey (LAC‐MIRSS) to investigate how individual characteristics and social capital traditionally associated with integration, neighborhood context, and various investments in the United States influenced remitting in 2000. Remitting is estimated to have been inversely related to conventional integration metrics and influenced by community context in both sending and receiving areas. Contrary to straight‐line assimilation theories and more consistent with a transnational or nonlinear perspective, however, remittances are also estimated to have been positively related to immigrant homeownership in Los Angeles County and negatively associated with having had public health insurance such as Medicaid.     

The Quality of Recent Pacific Sociological Association (PSA) Meetings: Location,Session Quality and Institutional Change

Employing data (n?=?734) collected from those having attended the Pacific Sociological Association (PSA) annual meetings held in San Diego, California (2012) and Reno, Nevada (2013), we test whether session quality and host-city satisfaction are positively associated with how respondents rated the overall quality of the meetings. A majority (54 %) of respondents reported the quality of the meetings highly (“Above Average” or “Excellent”), and suggestive of the importance of conference location, this declined from 64 % in 2012 to 41 % in 2013. Controlling for individual characteristics and institutional affiliation, regression results intimate that both host-city satisfaction and session quality are positively associated with how respondents rated the overall quality of the meetings. And they suggest that the former is somewhat more important than the latter for explaining variation in meeting quality. A final stage of our analysis (n?=?205) finds that attendees’ evaluations of changes in how the 2013 PSA meetings were developed and organized are positively associated with meeting quality without diminishing the independent effects of session or location quality. We discuss implications of these results for future PSA meetings, as well as for research investigating how to improve the quality of regional academic conferences more generally.     

Unauthorized Mexican workers in the 1990 Los Angeles County labour force

By analysing how unauthorized Mexicans compare with seven other ethno'racial groups in Los Angeles County, separately and collectively, by educational attainment and time spent in the US, we find that unauthorized Mexicans had relatively fewer years of formal education (either in the US or in Mexico) and had been in the US a relatively fewer number of years than in-migrants of other ethno-racial backgrounds in 1990. These findings are then used as proxies to compare the human capital endowments of different ethno-racial groups. We next estimate the number of unauthorized Mexicans by occupation, industry and class of workers, and compare these distributions with the total labour force and with the other ethno-racial groups in Los Angeles County. To the extent that unauthorized Mexicans are found to be substitutes (complements) in the labour market, they can be expected to be a valid (invalid) empirical source of social tension and hence contemporary restrictionist immigration policy sentiment. Results show that amounts of human capital are positively related to the kinds of occupations filled. Analysis of the percentage of discordant pairs shows that unauthorized Mexicans are found to be most dissimilar (potential complements) to non-Latino (1) Anglos; (2) Blacks; (3) American Indians, Aleuts, and Eskimos; and (4) Asians and Pacific Islanders. Results also show that those ethno-racial groups most similar to (potential substitutes for) unauthorized Mexicans are (1) legal Mexican in-migrants and (2) other Latino foreign-born persons (both authorized and unauthorized). The ethno-racial group which falls into the intermediate realm of (dis)similarity is US-born Mexican. Consequently, for most persons residing in Los Angeles County the rise of restrictionist immigrant sentiment is not consistent with their labour market experiences, and restrictionist immigration policy, to the extent it is based on a labour market competition assumptions, may not be justified.