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This paper analyzes two types of potential intangible public-sector assets for consideration by public-sector accounting boards. Government investments in health and social programs can create two potential intangible assets: the intangible infrastructure used to deliver the health or social program and the enhanced human capital embodied in the recipients of program services. Because neither of these assets is currently recognized in a government's year-end financial statements or broader general-purpose financial reports (GPFR), these reports may underrepresent the government's true fiscal and service capacity.

The paper uses an international accounting standards framework to analyze: whether investments in health and social programs create intangible assets that meet the definition of an asset as set out by International Public Sector Accounting Standards (IPSAS), whether they are assets of the government and whether they are recognizable for the purpose of financial reporting.

The intangible infrastructure asset created to facilitate the delivery of health and social programs would often qualify as a recognizable asset of the government. However, the enhanced recipient human capital asset created through the delivery of health and social programs would, in most instances, not qualify as a recognizable asset of the government, though there likely would be benefits from reporting on it through GPFRs or other mechanisms.

This paper makes two contributions. First, it identifies a previously overlooked intangible asset – the infrastructure created to facilitate the delivery of health and social programs. Second, it presents an argument regarding why, even when it fails to generate a recognizable intangible asset to government, it would be valuable for government to report such investments in supplementary statements.

Auditors and accountants have an accepted reputation of being conservative. However, Antle and Nalebuff (1991) conclude in their analytical model on auditor‐client negotiations that auditors are not conservative and that a conservative audit report is never issued. This paper extends the Antle and Nalebuff (1991) results. By replacing the Antle and Nalebuff (1991) assumption that an auditor has a symmetric loss function (financial statement overstatements have the same impact as financial statement understatements) with the assumption that an auditor has an asymmetric loss function (losses to an auditor for financial statement overstatement are greater than the losses of an equal understatement), I find that auditors can be conservative and that conservative audit reports are issued to the users.

Audit negotiations are impacted by many factors. This study aims to investigate how two such factors, communication of the National Office Accounting Consultation Unit (ACU) and the auditor’s approach, affect chief financial officers’ (CFOs’) willingness to adjust the financial statements and satisfaction with the auditor.

This study uses a 2 × 3 between-subjects experimental design. Participants are 169 highly experienced CFOs and financial officers. The experimental design crosses the two multi-dimensional auditor approaches found in the literature with two influence tactics used to communicate ACU involvement, as well as a control condition, with no communication of the ACU involvement.

Communicating the ACU’s involvement as a higher authority (similar to a boss) results in greater willingness to record an adjustment to the financial statements when auditors use a hands-off “compliance-officer” auditor approach, but lower willingness by CFOs to adjust the financial statements when auditors use an expert-advisor auditor approach as compared to when coalition tactics are used. Results also show that communicating the ACU as a higher authority negatively impacts a CFO’s satisfaction with the audit partner. Overall, these results highlight the importance of the auditor’s approach and communication of ACU involvement within the auditor–client relationship. The outcomes of this study are limited to situations where unexpected audit adjustments are found during the year-end process and thus cannot be discussed pre-emptively with clients.

This paper advances the understanding of how the multi-dimensional auditor’s approach can shape and limit the effectiveness of influence tactics. These factors are important, as auditors are tasked with maintaining not only quality audits but also client relationships. However, although rich in detail, factors other than auditor approach may have inadvertently been manipulated and are driving results.

The approach taken by the auditor with a client throughout the audit sets the stage during the auditor–client negotiations. Therefore, audit partners must consider their own approach with the client before communicating the ACU’s involvement as the auditor approach shapes and limits the tactics available for use. Using ill-suited tactics may undermine the client’s willingness to record an adjustment to the financial statements and cause undue harm to the auditor–client relationship.

This paper uses highly experienced CFOs and financial officers to examine how two common elements in the audit negotiation context can significantly affect the outcome to the financial statements and the relationship between the client and audit partner.

At both ACR 2004 and EACR 2005, Richard Elliott and Fuat Firat queried the need for CCT, and the thrust of their concerns seemed to be concerns with imposing CCT as a totalizing narrative. The major instigator of this totalizing concern is probably the singularizing semantics of CCT we adopted, which can be read – despite our original emphasis on the internal diversity of its constituent research traditions – as a call for a unified body of theory that is grounded in a vernacular of normal science and its epistemic goal of making incremental contributions to a system of verified propositions (Kuhn, 1962). It is worth noting that, for better or worse, this normal science orientation and its quest for a unified theory is taken as a normative goal (not a threat) by consumer researchers who work outside the CCT tradition. CCT, however, has emerged in the liberatory glow of the sociology of scientific knowledge (LaTour, 1988), reflexive critiques of power relations that are encoded in scientific narratives hailing from feminist, poststructural, and postcolonial critiques (see Bristor & Fischer, 1993; Haraway, 1994; Rosaldo, 1993; Thompson, Stern, & Arnould, 1998), and marketing's positivist–relativist debates (Anderson, 1986; Hudson & Ozanne, 1988). All have significantly problematized conventional notions of objectivity and the modernist project of totalizing theorizations.

Prior work has focused on the impact of using alternative bases for allocating costs to products but there has been little work that evaluates the use of alternative allocation bases for allocating costs to departments. In particular, if different departments of a multi‐national firm are located in settings with different reporting requirements, exchange rate risks, and costs of capital, then the choice of cost allocation base can be important. This paper examines the economic impact of alternative service department allocation bases in a decentralised setting. A non‐linear programming (NLP) approach is used to model the problem. A review of prior literature identifies a method, based on the NLP approach, for determining the economic impact of alternative allocation bases in a multi‐product setting. The method is adapted in this paper for the multi‐divisional context. The study finds that centralised production volume decision‐making is superior to decentralised decision‐making using either revenue or volume‐based cost allocation bases. Under certain conditions, revenue‐based allocation bases are also found to be superior to volume bases. Under the assumptions of the model no distinction can be made between the centralised solution and a profit‐based allocation regime. A practical implication of this study is that designers of cost allocation systems need to consider not only the direct income‐shifting effect of different cost allocation bases but also the indirect economic effect of consequential changes in the operating decisions of the firm.

Purpose: Curatorial consumption studies have hitherto focused on the consumption of family heirlooms. By exploring curatorial consumption within the context of vintage outlets, the authors extend its usage to other consumption sites, allowing them to further develop the construct.

Design/Methodology/Approach: Participant observation was employed at vintage outlets alongside in-depth interviews with 15 vintage traders incorporating object elicitation.

Findings: The authors identify the potential for curatorial consumption to help further develop understanding of individuals’ relationships with their possessions. The authors present a re-contextualization of curatorial consumption, which expands the term beyond caring for family heirlooms, allowing them to incorporate additional contexts. The authors identify vintage traders’ roles as guardians for their merchandise and their sense of responsibility to ensure objects’ circulation to future generations. The authors develop the findings around themes related to curation: acquisition, preservation, and transference. Running through these themes is an overarching concern for historical objects.

Originality/Value: While few studies loosely refer to curatorial consumption, the construct remains underdeveloped. The re-contextualization allows to unpack its potential to enhance understanding of individuals’ relationships with their possessions. In contrast to existing curatorial consumption work that emphasizes the sense of continuity with ancestors, the authors extend this to consider how connections with the past can be maintained beyond local family settings.

Purpose – This chapter frames the topic of organizing for sustainable health care in terms of the environmental trends that have rendered current health care approaches unsustainable, the embeddedness of health care in society's triple bottom line, and the need to build adaptive capability within the complex health care ecosystem.

Design/methodology/approach – We synthesize documented trends and empirical findings regarding the viability of current approaches to health care, and provide a theoretically framed treatment of the adaptation process in the complex health care system that can lead to the emergence of sustainable approaches.

Findings – There is a misfit between current approaches to delivering health care and the requirements and trends in contemporary society. Fundamental transformation is required that entails a broadening of purpose, a future orientation, and a rethinking of how health care adds value and how it is embedded in society.

Originality/value – By reconceptualizing health care reform as intricately related to societal sustainability and the triple bottom line, we open the possibility of transcending a narrow focus on reengineering to create more efficient organizations and work processes that consume fewer resources and deliver greater value. We invite health care practitioners and scholars to rethink all the connections in the health care ecosystem, and the need to build in self-organizing capabilities and adaptive capacity. The cases in this book provide knowledge from systems engaged in fundamental transformation, analyzed through the lenses of theoretical frameworks that help us better understand essential dynamics involved in creating sustainable health care systems.

The world economy is becoming increasingly cross‐cultural. During the next decades, as marketers enter new international markets, an understanding of how culture influences consumer behavior will be crucial for both managers and consumer researchers. This article presents a framework that integrates and reinterprets current research in cross‐cultural consumer behavior. The framework also serves to identify areas that need further research and can be used as a template for marketers seeking to understand their foreign consumers. The article also attempts to integrate from an applied perspective two distinct traditions in the study of culture and consumer behavior: the anthropological approach and the cross‐cultural psychology tradition.

This chapter argues that organizations are not sustainable if they operate in unsustainable societal and ecological contexts, and that operating in a way that contributes to the health of the larger system requires organizations to develop new capabilities. It demonstrates the role that rich internal and external networks play in developing sustainability capability particularly in providing pathways to generate, import, apply, and disseminate knowledge about how to operate more sustainably.

The case study of the sustainability transition of Cleveland Clinic is based on four years of interviews and archival data collection examining the system’s transformational change that began in 2007. The case focuses on the building of sustainability capability, including an internal infrastructure to focus the organization on this outcome, and building of rich networks for learning and action. The case is framed with capability and network theory.

Guided and catalyzed by a small central group called the Office for a Healthy Environment, Cleveland Clinic has achieved measurable progress in key strategic focuses including waste diversion, energy efficiency, and increasing integration of local foods into its supply chain. To do so, it has developed strong internal networks to disseminate knowledge and accelerate innovation and adoption of sustainable practices. Strong, dynamic external networks have enabled Cleveland Clinic to import knowledge about sustainable practice from its environment, and have enabled it to help build the sustainability capability of its vendors, the community upon which it depends, and the health-care industry.

Starting with the perspective that the sustainability of an organization depends on the sustainability of the ecosystems in which it exists, this chapter focuses not on the design of specific sustainability initiatives, but on the dynamic networks that underpin the capability to simultaneously improve the health of the organization and of the larger ecosystem. This perspective provides insight into new organizing principles.

This study aims to explore: consumer experiences of intense moral dilemma arising from identity multiplicity conflict, expressed in the marketplace, which demand stark moral choices and consumer response to intensely felt moral tension where their sense of coherent moral self is at stake.

The authors gathered ethnographic data from amongst ethical consumers, and theorised the data through theory of life projects and life themes to explain how multiplicity can become an unmanageable problem in the midst of moral dilemma.

The authors reveal that in contrast to notions of liberating or manageable multiplicity conflict, some consumers experience intense moral anxiety that is unmanageable. The authors find that this unmanageable moral tension can provoke consumers to transform self and consumption choices to construct a coherent moral self. The authors identify this transformation as the meta life project.

This work contributes to knowledge of multiplicity, consumer life themes and life projects, moral dilemma and ethical consumption by showing that some experiences of moral anxiety arising from multiplicity conflict are unmanageable, and these consumers seek moral self re-unification through the meta life project.

This study provides practical guidance to companies, marketers, public organisations and activist groups seeking to understand and harness consumers’ moral codes to promote ethical consumption practices.

The authors extend current theory of multiplicity into the moral domain to illustrate limitations of framing consumer experiences of multiplicity conflict as being either liberating or manageable when consumers’ sense of moral self is at stake. This article is of interest to academic, marketing practitioner and public policy audiences.