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Book part
Publication date: 15 December 2004

Frank A. Cowell and Guillermo Cruces

This paper analyses the principles underlying the theories of risk and inequality, and the connections between the two. Using two experimental designs, we investigate the…

Abstract

This paper analyses the principles underlying the theories of risk and inequality, and the connections between the two. Using two experimental designs, we investigate the structure of individuals’ rankings of uncertain prospects in terms of risk and inequality. We examine these individual perceptions in the light of the conventional principles underlying risk and inequality. We show that, although the principle of mean-preserving spreads and the principle of transfers are often rejected a weaker principle, “lowest-to-highest” is usually supported.

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Studies on Economic Well-Being: Essays in the Honor of John P. Formby
Type: Book
ISBN: 978-0-76231-136-1

Keywords

Book part
Publication date: 23 May 2007

Yoram Amiel and Frank Cowell

We examine individuals' distributional orderings in situations involving (a) comparisons of social welfare and (b) choice under uncertainty. There is a special focus on whether…

Abstract

We examine individuals' distributional orderings in situations involving (a) comparisons of social welfare and (b) choice under uncertainty. There is a special focus on whether these orderings satisfy the principle of transfers (the principle of mean-preserving spreads). The results are compared with those of earlier work that was conducted in the context of inequality and of risk.

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Inequality and Poverty
Type: Book
ISBN: 978-0-7623-1374-7

Book part
Publication date: 29 August 2017

Elsie C. Ameen and Daryl M. Guffey

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in Accounting

Abstract

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in Accounting Education). Using this analysis, we identified the top 20 articles of the 195 articles published. This analysis provides an understanding of the relative contribution and impact of the papers published in Advances in Accounting Education, and the information provides past authors with a measure of how their contributions compare with the contributions of other authors. Also, this analysis may be valuable for potential contributors who are developing a research topic in that it will enable them to identify the types of articles that have traditionally had the greatest impact.

We also identify the top 30 authors of the 383 who have published in the journal. This analysis not only gives feedback to the authors listed, but also helps accounting education researchers identify authors whose work may be relevant to their interests.

We report the research categories (issues) and methodologies used for all articles published from 1998 to 2015 in Advances in Accounting Education. We also compare the research issues and research methodologies used in Advances in Accounting Education to those in the Journal of Accounting Education and Issues in Accounting Education for the period 2006–2015. Authors considering submitting a manuscript to one of these journals can use this information to determine which journal might be the best fit for their work.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78743-343-4

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Book part
Publication date: 1 January 2008

Laura Francis-Gladney, Robert B. Welker and Nace Magner

Budget decision-makers are forced at times to assign budgets that deviate substantially from budget participants’ requests. In these instances, budget participants likely…

Abstract

Budget decision-makers are forced at times to assign budgets that deviate substantially from budget participants’ requests. In these instances, budget participants likely interpret their budgetary involvement as lacking influence and perhaps as pseudo-participative. This experimental study examined two situational factors that may affect perceptions of pseudo-participation: budget favorability (receiving a much better or much worse budget than requested) and disclosure of budget intention (the decision-maker discloses or does not disclose a preliminary budget before the budget decision, with the final budget exactly matching the preliminary budget). As hypothesized, budget participants had a self-serving tendency to discount pseudo-participation as the cause of low influence when they received a favorable budget. However, contrary to a hypothesized effect, budget participants did not have a self-serving tendency to inflate pseudo-participation as the cause of low influence when they received an unfavorable budget. Instead, they formed strong, unbiased pseudo-participation perceptions. Also contrary to a hypothesized effect, the budget decision-maker's disclosure of an intended budget, which should have provided clear indications of an insincere request for budget input, did not increase perceptions of pseudo-participation. Budget outcomes that indicate low influence may evoke such strong perceptions of pseudo-participation as to override other information that suggests pseudo-participation.

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Advances in Management Accounting
Type: Book
ISBN: 978-1-84855-267-8

Book part
Publication date: 14 July 2004

Kristof Bosmans and Erik Schokkaert

We present the results of a questionnaire study with Belgian undergraduate students as respondents. We consider the relationship between people’s direct ethical preferences, their…

Abstract

We present the results of a questionnaire study with Belgian undergraduate students as respondents. We consider the relationship between people’s direct ethical preferences, their preferences behind a veil of ignorance, and their purely individual risk preferences over income distributions. The results reveal that, although there are important similarities between the three types of preferences, the first and third types form two extremes, while the second type lies in between the other two. Consistency of response patterns with the expected utility (EU) and rank-dependent expected utility (RDEU) models – natural analogues of the social welfare functions most frequently used in the literature on inequality and social welfare – is tested as well. For all three types of preferences the results reveal that, in the considered context, the RDEU model does not add explanatory power to the EU model. However, preferences appear to be relatively well described by some of the basic concepts from non-expected utility theory not usually considered in the income distribution literature.

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Inequality, Welfare and Income Distribution: Experimental Approaches
Type: Book
ISBN: 978-0-76231-113-2

Book part
Publication date: 30 September 2014

Barbara Jancewicz

Existing research shows that popular income inequality measures fail to reflect their respondents’ perceptions of income inequality. However, most of the current literature…

Abstract

Existing research shows that popular income inequality measures fail to reflect their respondents’ perceptions of income inequality. However, most of the current literature focuses on what is negative, telling us what individuals do not perceive. This paper presents an alternative methodology to help uncover actual perceptions of inequality, how people perceive inequality instead of how they don’t. Multidimensional scaling, a statistical tool for visualizing dissimilarity data as a low-dimensional map, is used on results of a simple grouping task with a given distribution set. The outcome is a perception map that presents respondents’ answers spatially, which enables additional insight into respondents’ thinking. The map created by the respondents’ replies, presented in this paper, indicates that their decisions are driven by two factors: what the biggest gap in incomes of a given distribution is and whether some groups have equal incomes. The result additionally validates multidimensional scaling as a tool for measuring income inequality perception and opens new ways of improving inequality perception questionnaires.

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Economic Well-Being and Inequality: Papers from the Fifth ECINEQ Meeting
Type: Book
ISBN: 978-1-78350-556-2

Keywords

Book part
Publication date: 30 September 2003

Theresa Libby

This paper explores the relationship between fairness in contracting and the creation of budgetary slack. A laboratory experiment was performed in which privately informed…

Abstract

This paper explores the relationship between fairness in contracting and the creation of budgetary slack. A laboratory experiment was performed in which privately informed subjects were compensated under either a truth-inducing or slack-inducing incentive contract. Contracting processes were either fair or unfair as defined by procedural justice theory (Leventhal, 1980; Lind & Tyler, 1988). Under the slack-inducing contract, subjects exposed to the fair contracting process created significantly less slack than subjects exposed to the unfair contracting process. Slack created by subjects compensated under the truth-inducing contract was low and insensitive to the fairness or unfairness of the contracting process employed.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-231-3

Book part
Publication date: 14 July 2004

Yoram Amiel, Frank Cowell and Dan Slottje

We run income inequality questionnaire in 17 universities in the USA. In the questionnaire we examine how students of economics compare inequality of income distributions, when…

Abstract

We run income inequality questionnaire in 17 universities in the USA. In the questionnaire we examine how students of economics compare inequality of income distributions, when transfers are made between income recipients. The results are analysed in terms of several personal characteristics of the respondents: family income, ethnicity, sex, geographic origin, number of siblings, age, and by ranking of the universities.

Details

Inequality, Welfare and Income Distribution: Experimental Approaches
Type: Book
ISBN: 978-0-76231-113-2

Book part
Publication date: 14 July 2004

Michele Bernasconi and Valentino Dardanoni

Social mobility is an issue at the crossroad of various disciplines: sociology, statistics, political science and economics. We review alternative approaches to the analysis of…

Abstract

Social mobility is an issue at the crossroad of various disciplines: sociology, statistics, political science and economics. We review alternative approaches to the analysis of intergenerational income mobility, and conduct a questionnaire aimed to reveal students’ opinions on some basic principles developed in the literature. The questionnaire includes questions focussed on: (a) the difference between structural and exchange mobility; (b) the decomposition of mobility tables into parameters linked to structural mobility and parameters linked to exchange mobility; (c) the effects of transformations of the status variables (incomes) on mobility comparisons. These issues have been formalized as hypotheses that can be formally tested by the questionnaire. We find various regularities in the data, but also some rejections of basic principles that require further scrutiny.

Details

Inequality, Welfare and Income Distribution: Experimental Approaches
Type: Book
ISBN: 978-0-76231-113-2

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-869-8

1 – 10 of over 1000