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This paper aims to introduce and illustrate how discrete choice experiments (DCEs) can be used by accounting researchers and present an agenda of accounting-related research topics that might usefully benefit from the adoption of DCEs.

Each major phase involved in conducting a DCE is illustrated using a capital budgeting case study. The research agenda is based on a review of experimental research in financial accounting, management accounting and auditing.

DCEs can overcome some of the problems associated with asking decision-makers to rank or rate alternatives. Instead, they ask decision-makers to choose an alternative from a set. DCEs arguably better reflect the realities of real-world decision-making because decision-makers need to make trade-offs between all of the alternatives relevant to a decision. An important advantage that DCEs offer is their ability to calculate willingness-to-pay estimates, which can enable the valuation of non-market goods. Several streams of experimental accounting research would appear well-suited to investigation with DCEs.

While every effort has been made to ensure that this illustration is as generic to as the many potential studies as possible, it may be that researchers seeking to utilise a DCE need to refer to additional literary sources. This study, however, should serve as a useful starting point.

Accounting researchers are expected to benefit from reading this article by being: made aware of the DCE method and its advantages; shown how to conduct a DCE; and provided with an agenda of accounting-related research topics that might usefully benefit from application of the DCE methodology.

It is the authors’ understanding that this is the first article directed to accounting academics regarding the conduct of DCEs for accounting research. It is hoped that this study can provide a useful platform for accounting academics to launch further research adopting DCEs.

Purpose – The purpose of the paper is to show that HRM is not the sole responsibility of HR departments, but also of other agents inside and outside the organisation, such as top and line managers, and external HRM service providers. This paper seeks to examine how organisations distribute HRM activities and responsibilities among these agents. The study attempts to classify organisations according to agent distribution and to explore whether a number of internal and external context characteristics affect this distribution. Design/methodology/approach – The survey in the paper shows the methodology chosen in order to collect and analyse factual data about the participation of different agents in HRM activities and the characteristics of the organisations and their context. The questionnaire obtained a valid sample of 231 Spanish companies. A multiple correspondence analysis approach was taken in order to cluster the organisations. Findings – The analysis of the data in this paper clearly produced seven groups, each involving organisations that allocated responsibilities to the various agents in a similar fashion. However, no common contextual characteristics were found among the companies in each of the seven categories. Research limitations/implications – The main limitations in the paper are related to the length of the questionnaire, the adequacy of the respondents related to the unit of observation; and the relative newness of the techniques used. Originality/value – The main contribution of the paper consists of the incorporation of existing partial areas of study in the field of HRM (roles of the HR department, devolution to line management, and outsourcing of the HR function) into an integrated study.

Few definitions in the HRM literature have reached as much consensus as the term “devolution”. However, devolution is a phenomenon that has been defined from the perspective of HRM specialists, with little or no contribution from middle managers. This paper seeks to explore what is behind the commonly shared definition of devolution, by examining not only the actual tasks that are being devolved, but also by trying to establish different degrees of devolution according to a number of dimensions.

An approach that facilitated the exploration of the extent of devolution and impact on middle managers' perceptions was required. A qualitative approach was adopted. Specifically, a case study of a hospital in Spain was undertaken. The research methods included in‐depth interviews, participant observation and internal documentation.

The findings emphasize the importance of reflecting on the reality and the rhetoric of devolution. The results indicate that it is worthwhile to break down the concept of devolution into dimensions (tasks and responsibilities, decision‐making power, financial power and expertise power) and to specify what dimensions are devolved.

There is a clear difference between the rhetoric of devolution and what actually happens in practice. In order to distinguish between those organisations that go beyond the rhetoric of devolution, it is important to differentiate between the devolution of tasks and the devolution of decision‐making power and autonomy in order to undertake these tasks. This differentiation facilitates the identification of those companies which display superficial levels of devolution and take steps to advance the process.

This paper questions the traditional definition of devolution. It proposes a new definition of devolution based on the identification of various dimensions and incorporates the perspectives of all the actors involved in the process.

Taxes are used to subsidise the public use of pharmaceuticals in some countries. This paper seeks to quantify criteria considered important by the Australian public for allocating resources for pharmaceuticals.

A discrete choice experiment (DCE) was administered to two samples of adults in Australia. A forced choice design was used in a pilot study, but an opt‐out option was included in the main study to avoid forcing choice. Data were analysed using multinomial logit.

For the levels and units presented in the DCE, quality of life (QoL) after treatment was the most important attribute in both the pilot and main studies, followed by survival after treatment and the chance of success for a given pharmaceutical. Cost to the government was of little importance in the pilot study, but was of importance in the main study.

By understanding public preferences, marketers can tailor pharmaceutical offerings that appeal to the public and to relevant pharmaceutical funding bodies when making submissions, thus increasing the likelihood of receiving public funding support. Understanding public preferences allows public policy‐makers to direct resources towards those medical technologies which are likely to give the greatest overall societal benefit.

This study shows the simultaneous importance of survival, QoL, chance of success and cost to public preferences for pharmaceutical funding. Cost (tax) signals suggest the public are willing to limit the amount they expect the government to pay for effective pharmaceuticals.

High quality healthcare is important to all patients. If healthcare is felt to be high quality, then patients will be satisfied, and the relationship between patients and healthcare providers will improve. Patient satisfaction is among the most commonly used service quality indicators; however, it is not fully known which factors influence satisfaction. Therefore, it is necessary to pay attention to the elements that affect both healthcare quality and patient satisfaction. Nowadays, several methods are used in health economics to assess patient preferences, prioritize them and help health policy makers improve services. Discrete choice experiment (DCE) is one method that is useful to elicit patient preferences regarding healthcare services. The purpose of this paper is to apply DCE and elicit patient preferences in medical centers to rank certain healthcare quality factors.

The descriptive, analytical study used a cross-sectional questionnaire that the authors developed. In total, 12 scenarios were chosen after applying fractional factorials. The questionnaire was completed by patients who were admitted to Kerman General Teaching Hospitals, South-East Iran in 2015. Patient preferences were identified by calculating the characteristics’ marginal effects and prioritizing them. The generalized estimation equation (GEE) model was used to determine attribute effects on patient preferences.

In total, 167 patients completed the questionnaire. Prioritizing the attributes showed that “physical examination” was the most important attribute. Other key features included “cleanliness,” “training after discharging,” “medical staff attention,” “waiting for admission” and “staff attitude.” All attributes were statistically significant (p<0.05) except staff behavior. No demographic characteristic was significant.

To increase hospital patient satisfaction, health policy makers should develop programs to enhance healthcare quality and hospital safety by increasing physical examination quality and other services.

To estimate DCE independent variables, logistic regression models are usually used. The authors used the GEE model to estimate discrete choice experiment owing the explanatory variables’ dependency.

The fast-food market is one area which faces little regulation of visible nutritional information on menus and food packaging to encourage healthy food choices. Additionally, nutritional information’s effectiveness is mostly unknown in the fast-food market. The purpose of this paper is to provide insights into the effectiveness of various forms of nutritional labelling methods and information by analysing the consumer decision-making process of 248 fast-food consumers.

Three discrete choice experiments are used to compare three popular nutritional symbol methods. Consumer preferences for these symbols are extracted using a “choice-based” conjoint analysis, while controlling for price and branding of fast-food products.

It is found that a very simple “traffic light signal” is the best signal for suggesting healthiness, with as much as 41 per cent of the importance in consumer decision making (p<0.01), over that of product pricing and even product brand and performs better than more information laden guided daily amounts symbols and health endorsement methods (attributing 27 and 13 per cent in their respective studies). This highlights the fine balance between too much and too little food nutrition information and (most notably) how specific nutritional information methods can be even more influential on food choices than a change in product price might.

There is currently a lack of research into the use of nutritional cues on influencing fast-food choices. Additionally, most previous studies focus on the isolated effect of nutrition labels.

The purpose of this paper is to describe a case study to test the applicability of the discrete choice experiment (DCE) method to assess the preferences of carers of people with dementia. The focus of enquiry was home care provision.

A multi-method approach was adopted for this pilot study. A literature review identified key characteristics of home care for dementia. This informed consultations with lay representatives. Key attributes of home care for the DCE were identified and formed the basis for the schedule. In all, 28 carers were recruited by two voluntary organisations to complete the DCE. A multinomial logistic regression model was used to analyse the data.

Seven attributes of home care for people with dementia were identified from the consultation. The use of the DCE approach permitted the identification of those most important to carers. Despite the modest sample, statistically significant findings were reported in relation to five of the attributes indicating their relevance. A lay involvement in the identification of attributes contributed to the ease of administration of the schedule and relevance of the findings.

This study demonstrated the utility of a DCE to capture the preferences of carers of people with dementia and thereby gather information from carers to inform policy, practice and service development. Their involvement in the design of the schedule was critical to this process.

Purpose – The purpose of this paper is to introduce the special issue, which brings together five papers exploring the changing anatomy of HRM at organisational level. Design/methodology/approach – This overarching paper briefly contextualises the theme and introduces the five selected empirical papers. Findings – The findings in this paper vary according to the core theme of each of the five contributions. The first paper highlights whether the mix of distributed HR activities between the HR department and internal/external agents may be understood to be less a product of contextual influences and more a matter of corporate choice. The second paper establishes that role dissonance is a very real issue for middle managers with HR responsibilities. The third paper unearths the complexities and challenges involved in changing existing HRM procedures and practices in a post‐merger scenario. The fourth paper provides an understanding of the management of human resource supply chains and outlines five, empirically derived, generic models of HR outsourcing. The final paper finds that human resource IT diffusion and take‐up is primarily fuelled by interpersonal communication and network interactions among potential adopters. Originality/value – Combined, the papers offer insights on the changing anatomy of the HRM function against the backdrop of a dynamic contemporary organisational landscape and showcase cross‐national research on the theme.