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1 – 10 of 21Joanne Louise Tingey-Holyoak, Sarah Ann Wheeler and Constantin Seidl
Australian agriculture is facing increasingly uncertain weather patterns which is impacting financial performance, exacerbated by worsening terms of trade and a decline in…
Abstract
Purpose
Australian agriculture is facing increasingly uncertain weather patterns which is impacting financial performance, exacerbated by worsening terms of trade and a decline in commodity prices. Increasing the resilience and adaptive capacity of the primary production sector is of key importance. Governments and farmer groups often depict technology adoption as the salvation of farming, frequently ignoring the importance of decision-making processes and soft information skills and needs. The purpose of this study is to explore farmer decision-making and resilience and, in doing so, address ongoing challenges with soft information, including the inaccessibility of accounting data and a lack of awareness of its formal role in strategic decisions.
Design/methodology/approach
Drawing on a strategic choice perspective, we explore the links between farmer characteristics, attitudes, technology orientation, decision-making and financial performance to investigate how accounting data and tools could better support growers’ adaptive capacity. Detailed on-farm interviews were conducted with 25 grape growers across the Riverland in South Australia, with information thematically and descriptively analysed.
Findings
Results show that farmers with low operating profit margins spend double the time making decisions and struggle with minimising variable costs, especially water costs. Lower profit growers were also less likely to perceive climate change as a threat and demonstrated lower resilience.
Originality/value
The results highlight the potential for accountants to make more use of data-driven technological advances and for this information to be used to enhance on-farm strategic decision-making and support innovative business models. Simply packaged biophysical and financial data could also support strategic decisions and adaptation of farmers struggling to make a profit.
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Life studies are a rich source for further research on the role of the Afro‐American woman in society. They are especially useful to gain a better understanding of the…
Abstract
Life studies are a rich source for further research on the role of the Afro‐American woman in society. They are especially useful to gain a better understanding of the Afro‐American experience and to show the joys, sorrows, needs, and ideals of the Afro‐American woman as she struggles from day to day.
The following is an annotated list of materials dealing with orientation to library facilities and services, instruction in the use of information resources, and research and…
Abstract
The following is an annotated list of materials dealing with orientation to library facilities and services, instruction in the use of information resources, and research and computer skills related to retrieving, using, and evaluating information. This review, the fifteenth to be published in Reference Services Review, includes items in English published in 1988. A few are not annotated because the compiler could not obtain copies of them for this review.
Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence…
Abstract
Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.
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We've been living in a homogenous world, you know a world centered on and seen through the language perceptions of men. The consequences of this for everything that we take for…
Abstract
We've been living in a homogenous world, you know a world centered on and seen through the language perceptions of men. The consequences of this for everything that we take for granted, for all our assumptions are very deep. Feminism, in the sense I use it, is a radical complexity thought in the process of transforming itself. It is a kind of breaking open of not only the oversimplification but of the lies and the silence in which so much of human experience has been cloaked. Too much has been left out, too much has been unmentioned, too much has been made taboo. Too many connections have been disguised or denied. (Interview with Adrienne Rich, Christopher Street, Jan. 1977, pp. 9–16.)
Clive Bingley, Wilfred Ashworth, Edwin Fleming and Sarah Lawson
SINCE I have spent the better part of fifteen years parading in the public arena the superiority which attaches to me by reason of not possessing a television set, I had better…
Abstract
SINCE I have spent the better part of fifteen years parading in the public arena the superiority which attaches to me by reason of not possessing a television set, I had better now come clean and reveal that immediately before Christmas my wife and I changed our minds and rented one for a trial period of six months.
M. Christian Mastilak, Linda Matuszewski, Fabienne Miller and Alexander Woods
Commentators have claimed that business schools encourage unethical behavior by using economic theory as a basis for education. We examine claims that exposure to agency theory…
Abstract
Commentators have claimed that business schools encourage unethical behavior by using economic theory as a basis for education. We examine claims that exposure to agency theory acts as a self-fulfilling prophecy, reducing ethical behavior among business students. We experimentally test whether economics coursework or a manipulated competitive vs. cooperative frame affects measured ethical behavior in simulated decision settings. We measure ethical behavior using established tasks. We also measure ethical recognition to test whether agency theory reduces recognition of ethical issues. Exposure to agency theory in either prior classwork or the experiment increased wealth-increasing unethical behavior. We found no effect on unethical behavior that does not affect wealth. We found no effect of exposure to agency theory on ethical recognition. Usual laboratory experiment limitations apply. Future research can examine why agency theory reduces ethical behavior. Educators ought to consider unintended consequences of the language and assumptions of theories that underlie education. Students may assume descriptions of how people behave as prescriptions for how people ought to behave. This study contributes to the literature on economic education and ethics. We found no prior experimental studies of the effect of economics education on ethical behavior.
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The purpose of this paper is to examine the acquisition of clothing through informal trading channels by provincial working‐class consumers between 1800 and 1850. It argues that…
Abstract
Purpose
The purpose of this paper is to examine the acquisition of clothing through informal trading channels by provincial working‐class consumers between 1800 and 1850. It argues that the informal trade fulfilled various functions for such consumers, both as buyers and sellers: clothing could be sold to raise cash quickly and bought at a cheap price, while the informal trade may also have reinforced local community networks and other social relationships.
Design/methodology/approach
The paper focuses on the counties of Herefordshire and Worcestershire to provide a case study that highlights any differences in informal networks arising out of geographical variations. Documentation for the informal trade has been gathered from records of court cases and newspaper reporting of criminal trials involving stolen clothing.
Findings
The informal trade in clothing involved everyday, ordinary clothing, usually sold for money, but often for goods in kind and/or social credit. The trade operated over all areas of the two counties and seems to have been an important method for acquiring cheap clothing where retail provision was not yet fully developed to cater for all social classes.
Originality/value
The link between all facets of retailing is highlighted, as is the importance of placing informal trading networks within their local retailing environment. Their success relied on participants' knowledge about the goods, on trust in each other and often on expectations of mutuality. The informal trade was an important strategy for working‐class clothing acquisition in both rural and urban areas. The trade in illicit clothing formed a large proportion of the informal trade, and its analysis also sheds light on the informal trade in licit clothing.
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