Deception in Management Accounting Experimental Research: “A Tricky Issue” Revisited

2018 ◽  
Vol 31 (2) ◽  
pp. 143-158 ◽  
Author(s):  
Theresa Libby ◽  
Steven E. Salterio

ABSTRACT Management accounting (MA) scholars generally accept that our subject matter requires a multidisciplinary approach. Broadly speaking, there are two main views from different base disciplines about experimental deception: “deception if necessary” (social psychology) and “deception should be banned” (experimental economics). We aim to develop a common understanding within the MA research community about what constitutes deceptive research practice. We review arguments supporting the two main views and analyze the transfer of their norms into MA research. We develop a framework that evaluates the need for and potential consequences of using deception. Our analysis implies careful consideration of the decision to employ deception and case-by-case editorial review of experiments employing deception are necessary. In the long run, the MA research community may consider if an explicit policy on the role of deception in MA research is warranted or whether a case-by-case approach, as advocated by us as an interim measure, is sufficient.

2021 ◽  
Vol 3 (5) ◽  
pp. 34-39
Author(s):  
S. K. MANUCHARYAN ◽  

The modern information environment, in which situations of uncertainty and risk begin to prevail every year, puts company managers in very specific conditions: they need not only to make competent management decisions based on reliable data, but also to be able to predict the possible outcome of a particular decision as in the short-term and in the long run. In such circumstances, the practice of using risk management as an irreplaceable assistant in the management accounting system of an enterprise begins to come to the fore. This article discusses the need to apply risk assessment in company management, the causes of risk, as well as various levels and groups of risks. As a result, the author came to the conclusion that the issues of further convergence of management accounting and risk management have not been sufficiently studied and require further analysis, taking into account the widespread digitalization.


2008 ◽  
pp. 61-76
Author(s):  
A. Porshakov ◽  
A. Ponomarenko

The role of monetary factor in generating inflationary processes in Russia has stimulated various debates in social and scientific circles for a relatively long time. The authors show that identification of the specificity of relationship between money and inflation requires a complex approach based on statistical modeling and involving a wide range of indicators relevant for the price changes in the economy. As a result a model of inflation for Russia implying the decomposition of inflation dynamics into demand-side and supply-side factors is suggested. The main conclusion drawn is that during the recent years the volume of inflationary pressures in the Russian economy has been determined by the deviation of money supply from money demand, rather than by money supply alone. At the same time, monetary factor has a long-run spread over time impact on inflation.


2013 ◽  
pp. 97-116 ◽  
Author(s):  
A. Apokin

The author compares several quantitative and qualitative approaches to forecasting to find appropriate methods to incorporate technological change in long-range forecasts of the world economy. A?number of long-run forecasts (with horizons over 10 years) for the world economy and national economies is reviewed to outline advantages and drawbacks for different ways to account for technological change. Various approaches based on their sensitivity to data quality and robustness to model misspecifications are compared and recommendations are offered on the choice of appropriate technique in long-run forecasts of the world economy in the presence of technological change.


1990 ◽  
Vol 2 (3) ◽  
pp. 55-66
Author(s):  
John S. Hatcher

The Bahá’í teachings simultaneously assert the equality of men and women while advocating in some cases distinct duties according to gender. Since the Bahá’í Faith also teaches that religious convictions should be examined by the “standards of science,” this ostensible paradox invites careful study. At the heart of the response to this query is the Universal House of Justice statement that “equality between men and women does not, indeed physiologically it cannot, mean identity of functions.” To appreciate and to accept this thesis that there can be gender distinction, even insofar as the assignment of fundamental tasks is concerned, without any attendant diminution in the role of women, we must turn to statements in the Bahá’í writings about the complementary relationship between men and women. Through a careful consideration of this principle, we can discover how there can indeed be gender distinction without inequality in status or function.


Author(s):  
Ирина Викторовна Евстафьева

В статье исследуются вопросы попечительства в отношении несовершеннолетних, отбывающих наказание в виде лишения свободы. Проблема, поднимаемая автором настоящей статьи, многогранна, касается различных аспектов отбывания наказания несовершеннолетними в воспитательных колониях и требует комплексного исследования, способного ответить на определенно значимый вопрос: является ли колония законным представителем находящихся в ней несовершеннолетних со всеми вытекающими из статуса законных представителей последствиями. При этом необходимо обращать внимание на специфику правового статуса лиц, отбывающих наказание в воспитательных колониях, которые, во-первых, являются несовершеннолетними, то есть не обладают дееспособностью в полном объеме и нуждаются в особой заботе, защите и представительстве, а во-вторых, осуждены за совершение тяжкого или особо тяжкого преступления, влекущего изоляцию от общества и определенные ограничения и лишения. Отечественное законодательство достаточно детально регламентирует особенности режима отбывания наказания в виде лишения свободы несовершеннолетними, не определяя при этом статуса воспитательных колоний, кем они являются: воспитателями, попечителями или исключительно учреждениями исполнения наказаний. Между тем правильное понимание значения и роли воспитательной колонии в жизни находящихся в ней несовершеннолетних преступников, по мнению автора, поможет избежать ряда проблем, объективно складывающихся в учреждениях подобного рода. С этой точки зрения предлагаемая тема представляет интерес не только для ученых-теоретиков, но и для практиков - сотрудников соответствующих учреждений. Особо следует подчеркнуть, что исследований по данной тематике в специальной литературе нет. Отдельные исследования, встречающиеся в современной литературе, касаются исключительно общего гражданско-правового статуса несовершеннолетних осужденных. Однако это обстоятельство может свидетельствовать только о новизне данной темы, но никак не об отсутствии самой проблемы. The article analyzes the issues of the status of educational colonies as guardians of minors serving a sentence of imprisonment. In fact, the problem raised by the author of this article is multifaceted, concerns various aspects of the serving of punishment by minors in educational colonies and requires a comprehensive study that can answer, it seems, a definitely significant question: whether the colony is the legal representative of the minors in it with all the consequences arising from the status of legal representatives in the form of duties and responsibilities. At the same time, it seems, it is necessary to pay attention to the specifics of the legal status of citizens serving sentences in educational colonies, who, firstly, are minors, i.e. do not have full legal capacity and need special care, protection and representation, and, secondly, are convicted of committing a serious or particularly serious crime, entailing isolation from society and certain restrictions and deprivation. Domestic legislation regulates in sufficient detail the peculiarities of the regime of serving sentences in the form of deprivation of liberty by minors, without determining the status of educational colonies. Who are they: educators, Trustees or only institutions of execution of punishments. Meanwhile, the correct understanding of the importance and role of the educational colony in the life of juvenile offenders in it, according to the author, will help to avoid a number of problems that objectively develop in institutions of this kind. From this point of view, the proposed topic is of interest not only for theoretical scientists, but for practitioners-employees of relevant institutions. It should be emphasized that there are no studies on this subject in the special literature. However, this circumstance can testify only about novelty of the given subject, but in any way about absence of the problem. It seems that the relevance and importance of a problem is not always measured by the number of studies devoted to it. Sometimes these its traits are manifest only under particularly careful consideration.


Author(s):  
Carrie Figdor

Chapter 9 presents the idea that Literalism undermines current social and moral boundaries for moral status. Possession of psychological capacities, moral standing, and respectful treatment are a standard package deal. So either many more beings enjoy moral status than we now think, or the relative superiority of human moral status over other beings is diminished. It introduces the role of psychological ascriptions in drawing social and moral boundaries by examining dehumanization and anthropomorphism. It argues that in the short term Literalism does not motivate us to do more than make minor adjustments to current moral boundaries. We can distinguish the kinds of psychological capacities that matter for moral status from the kinds that best divide nature at its joints. In the long run, however, Literalism prompts us to reconsider the anthropocentric standards that govern current moral boundaries.


Author(s):  
Patricia Leavy

The book editor offers some final comments about the state of the field and promise for the future. Leavy suggests researchers consider using the language of “shapes” to talk about the forms their research takes and to highlight the ongoing role of the research community in shaping knowledge-building practices. She reviews the challenges and rewards of taking your work public. Leavy concludes by noting that institutional structures need to evolve their rewards criteria in order to meet the demands of practicing contemporary research and suggests that professors update their teaching practices to bring the audiences of research into the forefront of discussions of methodology.


Author(s):  
Yugank Goyal ◽  
Klaus Heine

AbstractWhy do informal markets resist formalizing, even when the gains of doing so outweigh its costs in the long run? While a number of responses to this question have been advanced, we discover that part of the reason could be located in the tacit knowledge (attributed to Polanyi, Hayek) embedded in the marketplace, on which market institutions run. This factor is not fully explored yet. Tacit (idiosyncratic, inarticulate, nonconscious) knowledge is acquired personally through experience and cannot be transferred or conveyed to anyone. This is the knowledge we use to act without knowing it in a propositional form. We present the case of one of India’s largest informal footwear cluster, located in the city of Agra. We show that informal markets, hinged on tacit knowledge, cannot evolve easily and therefore may remain locked-in, despite external pressures or incentives to formalize. The study shows that efforts to overcome informality and reaping the benefits of formalized market structures cannot be done without taking cognizance of the sticky intangible knowledge on which these markets rest.


2021 ◽  
Vol 13 (9) ◽  
pp. 5024
Author(s):  
 Vítor Manuel de Sousa Gabriel ◽  
María Mar Miralles-Quirós ◽  
José Luis Miralles-Quirós

This paper analyses the links established between environmental indices and the oil price adopting a double perspective, long-term and short-term relationships. For that purpose, we employ the Bounds Test and bivariate conditional heteroscedasticity models. In the long run, the pattern of behaviour of environmental indices clearly differed from that of the oil prices, and it was not possible to identify cointegrating vectors. In the short-term, it was possible to conclude that, in contemporaneous terms, the variables studied tended to follow similar paths. When the lag of the oil price variable was considered, the impacts produced on the stock market sectors were partially of a negative nature, which allows us to suppose that this variable plays the role of a risk factor for environmental investment.


Agriculture ◽  
2021 ◽  
Vol 11 (2) ◽  
pp. 157
Author(s):  
Jean Trap ◽  
Patricia Mahafaka Ranoarisoa ◽  
Usman Irshad ◽  
Claude Plassard

Plants evolve complex interactions with diverse soil mutualist organisms to enhance P mobilization from the soil. These strategies are particularly important when P is poorly available. It is still unclear how the soil P source (e.g., mineral P versus recalcitrant organic P) and its mobility in the soil (high or low) affect soil mutualist biological (ectomycorrhizal fungi, bacteria and bacterial-feeding nematodes) richness—plant P acquisition relationships. Using a set of six microcosm experiments conducted in growth chamber across contrasting P situations, we tested the hypothesis that the relationship between the increasing addition of soil mutualist organisms in the rhizosphere of the plant and plant P acquisition depends on P source and mobility. The highest correlation (R2 = 0.70) between plant P acquisition with soil rhizosphere biological richness was found in a high P-sorbing soil amended with an organic P source. In the five other situations, the relationships became significant either in soil conditions, with or without mineral P addition, or when the P source was supplied as organic P in the absence of soil, although with a low correlation coefficient (0.09 < R2 < 0.15). We thus encourage the systematic and careful consideration of the form and mobility of P in the experimental trials that aim to assess the role of biological complexity on plant P nutrition.


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