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The feasibility of using job evaluation procedures to establish non‐biased pay structure is a central issue in the debate over comparable worth. Results of two investigations indicate that even under carefully controlled conditions job evaluation results are highly susceptible to random and systematic errors on the part of the evaluators, and are apt to vary significantly from the concept of worth underlying the evaluation plan. The choice of evaluation instruments or scoring procedure can also have a major impact on results. Thus, the feasibility of using job evaluation results as the governing criterion of the relative worth of jobs is highly questionable.

The purpose of this paper is to define event evaluation, develop a conceptual model of its process and elements, review pertinent literature, and draw conclusions pertaining both to the discourse on evaluation and its praxis.

General review of literature and development of a conceptual model of the evaluation process.

The review suggests that impact assessments have dominated, but are only one type of evaluation; research and papers on evaluating the worth of events has been minimal, while those on the evaluation of various management and marketing functions is fragmented.

It is concluded that little has been written about evaluation paradigms and systems, although the discourse on sustainability and triple bottom line accountability has led to a greater emphasis on non-economic considerations.

The conceptual model of the evaluation process and its components offers a systematic approach to shaping evaluation discourse and methods. Conclusions are drawn on how to advance evaluation research and methods applied to events.

Comparable worth is a theory that has been hailed as the issue of the 90's. Lee Finney, feminist and labour activist from Contra Costa County, asserted in 1986, “It may not be the issue of the eighties. But it's the issue of the nineties. Comparable worth is here to stay”[2, p.202]. Comparable worth has also been referred to as being overblown [3,p.121] and looney [2, p.52]. With so many diverse comments, an analysis of the current and future status of comparable worth is controversial.

On Justification: Economies of Worth (Boltanski & Thévenot, 1991/2006) was a synthetic and comprehensive parsing of common goods, goods that could and had to be justified in public. In response to Bourdieu’s critical sociology, they rather provided a robust and disciplined sociology of critique, the situated requirements of justification. They refused power and violence as integral to the operability of justification. They emphasized the ways in which conventions of worth afforded coordination, not their constitution of or by domination. They refused to make either capitalism, or the state, into primary motors of social order. Indeed, they refused social sphere, structure, or group as the ground of the good. They emphasized the cognitive capacities of agents. There was no passion, no desire, no bodily affect in these justified worlds. There wasn’t even any account of production of value, of children, or of money. And while they recognized the metaphysical aspect of the good and even used Christianity as a template for one of their cités, they rigorously excluded religion. The theory was designed to analyze moments of controversy, not quiescence or quietude. In his subsequent work, Boltanski aimed to address these absences. In this essay, we examine how Boltanski sought to restore love, violence, religion, production, and institution across five texts: Love and Justice as Competences (1990/2012), The New Spirit of Capitalism, co-authored with Eve Chiapello (1999/2007), The Foetal Condition: A Sociology of Engendering and Abortion (2004/2013), On Critique: A Sociology of Emancipation (2009/2011), and La «Collection», Une Forme Neuve du Capitalisme – La Mise en Valeur Economique du Passé et ses Effets (2014) co-authored with Arnaud Esquerre.

This paper explores the role of institutional objects in the constitution of institutional logics. Institutional objects depend for their objectivity on the goods produced through those objects, such as economic models, passports, or sacred texts. The authors theorize institutional logics as grammars of valuation that institutionalize goods through institutional objects. The authors identify four value moments through which goods are objectified: institution, the instituting of a good, a belief and an imagination of its objective goodness; production, how the good is produced, what practices are productive of the good; evaluation, how good is the good, the practices and objects through which worth in terms of that good is determined, and territorialization, the domain of reference of the good, to what objects and practices a good can and does refer in its instantiations. The authors assess the adequacy of our model through an institutional object based on the good of “market value” – i.e., an options pricing model. The authors discuss the implications of these findings for institutional logical theory and the sociology of valuation.

This study aims to understand whether and how the use of performance measures in the context of healthcare organizations facilitates the dynamics of compromise or whether it creates moral struggles among a wide variety of actors. It offers novel insights into the concept of hybridity by investigating its underlying moral dimension. Drawing upon the sociology of worth theory (Boltanski and Thévenot, 1991, 2006), this paper examines how actors negotiate and compromise over time concerning issues of justice, involving the use of performance measures on a day-to-day basis.

The article presents a single case study of a medical unit in a French public hospital. Data were obtained through the ethnographic method, semi-structured interviews and internal financial and accounting documents.

Unlike earlier accounting studies, the authors analyze whether, and how, accounting, on one hand, contributes to the dynamics of compromise between actors with divergent values that characterize hybrid organizations, and, on the other hand, increases tensions among actors with convergent values involved in caregiving. This offers practical insights into three relational mechanisms underlying the dynamics of compromise and their limits through the time dimension.

The authors use a single case study in a country-specific context.

This study helps managers of healthcare organizations to understand the relationships between the use of performance measures and their impact on the evaluation of worth in practice.

In terms of theoretical contribution, the authors show how the sociology of worth (Boltanski and Thévenot, 1991, 2006) complements the analysis of hybridity and develop an original approach to understanding the ambivalent role of performance measures in bringing together divergent values within French public hospitals.

Presents a study of the procurement of beef by UK supermarkets. Investigates the hypothesis that a retailer’s choice of beef supplier is influenced by the transaction costs incurred in different supply relationships. Measures the relative importance of the transaction costs incurred by retailers as a result of concerns over quality consistency, traceability and farm animal welfare using conjoint analysis. Data for the conjoint analysis were collected through a postal survey of UK supermarket retailers. From the results, suggests that the information and monitoring costs arising from the need to ensure that beef supplies are of a consistent quality are relatively important influences on the choice of supplier, followed by the traceability of cattle, whether the beef originates from a farm assurance scheme and the price paid by the retailer. Also analyses procurement preferences of individual respondents, revealing some interesting differences between the retailers. Concludes that strategic alliance partnerships between retailers, processors and marketing groups composed of farmers may emerge as the method of vertical co‐ordination which minimizes transaction costs.

The purpose of this paper is to provide practical insights into a senior manager’s engagement with integrated reporting (IR). This paper theorises IR as an accounting compromise and test of worth in an Australian IR pilot organisation.

In-depth interviews with the chairman of the IR pilot organisation are analysed in the context of Boltanski and Thévenot’s (1991, 2006) economies of worth (EW). A personal narrative approach was used to privilege the voice of an individual actor at the heart of decision making.

In contributing to van Bommel’s (2014) use of EW to examine IR as an accounting compromise, the authors find that ambiguity in IR does not mean that reporting is getting harder to operationalise. Instead, IR is getting harder to justify. The relativism issues that IR has revealed suggest that if all views are met, any significant contributions would not stand out. Interviews reveal that the challenge for IR is to provide the means to report on the organisation’s broader societal impacts, which go beyond measures of IR value creation.

This paper contributes to the accounting academy with practical insights on a dual-purpose organisation’s experiences with IR. The authors demonstrate how a chairman of the board uses accounting to navigate competing priorities and justify management decisions.

This study offers unique insights from the chairman of an IR pilot organisation. A personal narrative approach contributes to the limited empirical literature in accounting using EW as a micro-level analytic.

The Canadian lamb industry is small compared to lamb industries in many other countries and the supply chain for lamb is weak and fragmented. Without improvements in the flow of information, product quality and continuity of supply, the formal supply chain in Canada may collapse and Canadian lamb will become a local cottage industry with the retail chain and institutional markets serviced by offshore suppliers. Examines one of the key interfaces in the Canadian lamb supply chain. Conjoint analysis is used to assess the attitudes of the major commercial buyers of lambs ‐ abbatoirs and producer marketing groups ‐ towards key attributes of the lamb supply chain. The relative importance of a number of characteristics are assessed: a regular supplier, the basis of payment, reduced handling of lambs from farm to abattoir and the price paid for the lambs.