Management of accounting: The case for an active role

Regulations imposed upon both the external and internal accounting reports of enterprises may evoke a variety of responses from managers ranging from the active to the passive. This paper explores the active, participatory role which managers may choose to adopt in influencing the direction of accounting regulations. Reference is made to a large number of cases arising in Europe and elsewhere which illustrate how managers have provided benefits to their businesses by actively lobbying for constructive changes in the accounting environment.     

The work process setting and situational contexts based on socially distributed cognition: an interactive,cognitive and social proposal of analysis

To carry out an ethnographic study on the work process in the sterilization unit of a hospital in Catalonia (Spain), we found the socially distributed cognition approaches of Hutchins and Kirsh useful. However, these approaches lack sufficient explanation on three important issues: (a) the pragmatic criteria for identifying and delimiting a relevant unit of analysis and therefore the setting and contexts of the work process; (b) the mechanisms and results of reciprocal influences between these levels of analysis; and (c) the relation between these levels. Therefore, we added several new elements to these approaches, in addition to Layder's model of contexts with some important modifications, with the aim of offering an interactive, cognitive and social proposal of analysis that clarifies these three issues, allowing a more exhaustive and broader empirical analysis that captures better the ‘social’ dimension embedded in the work processes.     

Bright lights,big city: an experimental assessment of short-term behavioral and performance effects of artificial light at night on Anolis lizards

Urban Ecosystems - With urbanization expanding into natural areas, it is increasingly important to understand how species subject to human-induced habitat alteration respond to novel opportunities...     

An experimental evaluation of foraging decisions in urban and natural forest populations of <Emphasis Type="Italic">Anolis</Emphasis> lizards

Foraging decisions reflect a trade-off between the benefits of acquiring food and the costs of movement. Changes in the biotic and abiotic environment associated with urbanization can alter this trade-off and modify foraging decisions. We experimentally manipulated foraging opportunities for two Anolis lizard species – the brown anole (A. sagrei) in Florida and the crested anole (A. cristatellus) in Puerto Rico – to assess whether foraging behavior differs between habitats varying in their degree of urbanization. In both urban and natural forest habitats, we measured the latency of perched anoles to feed from an experimental feeding tray. We manipulated perch availability and predator presence, while also taking into account population (e.g., conspecific density) and individual-level factors (e.g., body temperature) to evaluate whether and how these contribute to between-habitat differences in foraging behavior. In both species, urban anoles had longer latencies to feed and lower overall response rates compared to lizards from forests. Urban anoles were also larger (i.e., snout-vent length and mass) in both species and urban A. sagrei were in better body condition than the natural forest population. We postulate that the observed patterns in foraging behavior are driven by differences in perceived predation risk, foraging motivation, or neophobia. Although we are unable to identify the mechanism(s) driving these differences, the substantial differences in urban versus forest anole foraging behavior emphasizes the importance of understanding how urbanization influences animal populations and their persistence in anthropogenically-modified environments.