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Book part
Publication date: 11 December 2004

Joyce P. Jacobsen and Peter Kooreman

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The Economics of Time Use
Type: Book
ISBN: 978-1-84950-838-4

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Book part
Publication date: 11 December 2004

Daniel S. Hamermesh and Gerard A. Pfann

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The Economics of Time Use
Type: Book
ISBN: 978-1-84950-838-4

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Book part
Publication date: 11 December 2004

Rene Fahr

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The Economics of Time Use
Type: Book
ISBN: 978-1-84950-838-4

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Book part
Publication date: 11 December 2004

Abstract

Details

The Economics of Time Use
Type: Book
ISBN: 978-1-84950-838-4

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Book part
Publication date: 11 December 2004

Stephen P. Jenkins and Lars Osberg

Abstract

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The Economics of Time Use
Type: Book
ISBN: 978-1-84950-838-4

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Book part
Publication date: 19 January 2005

Jos van Ommeren

Abstract

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Urban Dynamics and Growth: Advances in Urban Economics
Type: Book
ISBN: 978-0-44451-481-3

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Article
Publication date: 19 February 2021

Heinz Ahn, Marcel Clermont and Jens Hesping

The subjective interpretation of numerical information can induce the so-called unit effect, i.e. the scale and unit chosen to quantify such information might influence a…

Abstract

Purpose

The subjective interpretation of numerical information can induce the so-called unit effect, i.e. the scale and unit chosen to quantify such information might influence a person's judgment. Although this bias is well-known, until now, it has been difficult to obtain an overview of the respective research. There are a variety of versions of the unit effect, different terms are used for the same kind of effect and proposals for grouping such effects lack a straightforward typology.

Design/methodology/approach

A literature review is conducted using a systematic literature search design. We address the following questions: (1) What knowledge exists about the unit effect? (2) What is a suitable concept for structuring the findings? (3) What ideas can be deduced for future research focusing on performance management?

Findings

A total of 11 versions of the unit effect and 27 moderating variables are identified and grouped into four contexts in which the effects occur. Structured according to these contexts, research ideas are depicted. They include suggestions for studies adapted to the field of performance management to scrutinize the main effects and moderators addressed in the literature to date as well as to consider additional potential moderators.

Originality/value

Few publications explicitly address the unit effect from the perspective of performance management. As one of the core objectives of this business function is to enable rational decision-making based on numerical information, it can be assumed that corresponding research will be very fruitful.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 1 October 2000

Michael‐Burkhard Piorkowsky

Following an introduction to household accounting in Germany, the paper presents the results of research projects on accounting practices in private households and reports…

Abstract

Following an introduction to household accounting in Germany, the paper presents the results of research projects on accounting practices in private households and reports on the subsequent development of a new household accounting system. The empirical research suggested that accounting records were kept on a regular basis in 27 per cent of German households. It was discovered that self‐developed bookkeeping systems were predominantly used for that purpose. The research findings on household accounting practices were used to inform the design of Das Neue Haushaltsbuch (The New Housekeeping Book). The article charts the development of a number of variants of this prototype including a bookkeeping system which permits parallel reporting in the Deutschmark and the Euro, a system designed for use by budgeting advice services, and a pocket‐money book for children.

Details

Accounting, Auditing & Accountability Journal, vol. 13 no. 4
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 23 May 2007

Olivier Bargain and Nicolas Moreau

The literature on household behavior contains hardly any empirical research on the within-household distributional effects of tax-benefit policies. We simulate this effect…

Abstract

The literature on household behavior contains hardly any empirical research on the within-household distributional effects of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife is a significant determinant of intrahousehold negotiation but with very low elasticity. Consequently, the labor supply responses to the reform are essentially driven by the traditional substitution and income effects as in a unitary model. For some households only, the reform alters the intrahousehold distribution in a way that tends to change normative conclusions. A sensitivity analysis shows that the distributional effects captured by the collective model would be significant only for reforms both radical and of extended scope.

Details

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

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