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1 – 10 of 59Accounting’s definition of accountability should include attributes of socioenvironmental degradation manufactured by unsustainable technologies. Beck argues that emergent…
Abstract
Accounting’s definition of accountability should include attributes of socioenvironmental degradation manufactured by unsustainable technologies. Beck argues that emergent accounts should reflect the following primary characteristics of technological degradation: complexity, uncertainty, and diffused responsibility. Financial stewardship accounts and probabilistic assessments of risk, which are traditionally employed to allay the public’s fear of uncontrollable technological hazards, cannot reflect these characteristics because they are constructed to perpetuate the status quo by fabricating certainty and security. The process through which safety thresholds are constructed and contested represents the ultimate form of socialized accountability because these thresholds shape how much risk people consent to be exposed to. Beck’s socialized total accountability is suggested as a way forward: It has two dimensions, extended spatiotemporal responsibility and the psychology of decision-making. These dimensions are teased out from the following constructs of Beck’s Risk Society thesis: manufactured risks and hazards, organized irresponsibility, politics of risk, radical individualization and social learning. These dimensions are then used to critically evaluate the capacity of full cost accounting (FCA), and two emergent socialized risk accounts, to integrate the multiple attributes of sustainability. This critique should inform the journey of constructing more representative accounts of technological degradation.
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Howard Bodenhorn, Timothy W. Guinnane and Thomas A. Mroz
Long-run changes in living standards occupy an important place in development and growth economics, as well as in economic history. An extensive literature uses heights to study…
Abstract
Long-run changes in living standards occupy an important place in development and growth economics, as well as in economic history. An extensive literature uses heights to study historical living standards. Most historical heights data, however, come from selected subpopulations such as volunteer soldiers, raising concerns about the role of selection bias in these results. Variations in sample mean heights can reflect selection rather than changes in population heights. A Roy-style model of the decision to join the military formalizes the selection problem. Simulations show that even modest differential rewards to the civilian sector produce a military heights sample that is significantly shorter than the cohort from which it is drawn. Monte Carlos show that diagnostics based on departure from the normal distribution have little power to detect selection. To detect height-related selection, we develop a simple, robust diagnostic based on differential selection by age at recruitment. A companion paper (H. Bodenhorn, T. Guinnane, and T. Mroz, 2017) uses this diagnostic to show that the selection problems affect important results in the historical heights literature.
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Poschinger Andreas, AG Siemens, Kates Ronald and Keller Hartmut
Gracie Irvine, Natasha Pauli, Renata Varea and Bryan Boruff
The Ba River catchment and delta on the island of Viti Levu, Fiji, supports a wealth of livelihoods and is populated by diverse communities who are living with an increased…
Abstract
The Ba River catchment and delta on the island of Viti Levu, Fiji, supports a wealth of livelihoods and is populated by diverse communities who are living with an increased frequency and intensity of hydro-meteorological hazards (floods, cyclones and droughts). Participatory mapping as part of focus group discussions is a tool that can be used to elucidate communities’ understanding of the differing impacts of multiple hazards, as well as the strategies used to prepare and respond to different hazards. In this chapter, the authors present the results of qualitative research undertaken with members of three communities along the Ba River, from the Nausori highlands to the coastal mangroves, with a particular focus on recent floods (2009, 2012) and Tropical Cyclone Winston (2016). The communities draw on a wide range of livelihood strategies from fishing and agriculture to tourism and outside work. Natural hazard events vary in their impact on these livelihood strategies across the landscape and seascape, so that community members can adjust their activities accordingly. The temporal ‘signatures’ of ongoing impacts are also variable across communities and resources. The results suggest that taking a broad, landscape (and seascape) approach to understanding how communities draw livelihoods is valuable in informing effective and inclusive adaptation strategies for environmental change. Furthermore, documenting how the landscape is used in a mapped output may be a valuable tool for future social impact assessment for resource extraction activities.
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Stephanie A. Andel, Derek M. Hutchinson and Paul E. Spector
The modern workplace contains many physical and interpersonal hazards to employee physical and psychological health/well-being. This chapter integrates the literatures on…
Abstract
The modern workplace contains many physical and interpersonal hazards to employee physical and psychological health/well-being. This chapter integrates the literatures on occupational safety (i.e., accidents and injuries) and mistreatment (physical violence and psychological abuse). A model is provided linking environmental (climate and leadership), individual differences (demographics and personality), motivation, behavior, and outcomes. It notes that some of the same variables have been linked to both safety and mistreatment, such as safety climate, mistreatment climate, conscientiousness, and emotional stability.
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Kelly M. Soderstrom, Naomi S. Soderstrom and Christopher R. Stewart
The paper complements the research framework proposed by Kim and Matsumura (2017) through a broad survey of the management accounting research in sustainability.
Abstract
Purpose
The paper complements the research framework proposed by Kim and Matsumura (2017) through a broad survey of the management accounting research in sustainability.
Methodology/ approach
The paper reviews recent management accounting research in the area of corporate responsibility/sustainability; focusing on articles published in seven widely recognized accounting journals and the Journal of Business Ethics.
Findings
Our survey of the recent literature indicates: (1) a major focus has been on integration of sustainability in management control systems; (2) the primary research methods used are case studies and surveys, with few large sample, archival studies (primarily on compensation); and (3) a significant amount of literature has been published outside of the traditional accounting literature.
Originality/value
The paper complements existing literature reviews in the area by focusing on the set of most widely recognized journals. By focusing on these journals, we highlight opportunities for future research that are likely to reach a broader accounting readership.
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