Changing Trains at Wigan: Digital Preservation and the Future of Scholarship

This paper examines the impact of the emerging digital landscape on long term access to material created in digital form and its use for research; it examines challenges, risks and expectations.

Is It Worth It To Win The Talent War? Evaluating the Utility of Performance-Based Pay

While the business press suggests that “winning the talent war,” the attraction and retention of key talent, is increasingly pivotal to organization success, executives often report that their organizations do not fare well on this dimension. We demonstrate how, through integrating turnover and compensation research, the Boudreau and Berger (1985) staffing utility framework can be used by industrial/organizational (I/O) psychologists and other human resource (HR) professionals to address this issue. Employing a step-by-step process that combines organization-specific information about pay and performance with research on the pay-turnover linkage, we estimate the effects of incentive pay on employee separation patterns at various performance levels. We then use the utility framework to evaluate the financial consequences of incentive pay as an employee retention vehicle. The demonstration illustrates the limitations of standard accounting and behavioral cost-based approaches and the importance of considering both the costs and benefits associated with pay-for-performance plans. Our results suggest that traditional accounting or behavioral cost-based approaches, used alone, would have supported rejecting a potentially lucrative pay-for-performance investment. Additionally, our approach should enable HR professionals to use research findings and their own data to estimate the retention patterns and subsequent financial consequences of their existing, and potential, company-specific performance-based pay policies

Barriers to Trade in Health and Financial Services in ASEAN

The purpose of this paper is to give background information on current barriers to trade in four services sectors in the ASEAN region. The information was summarized in a companion paper (Dee 2009), which also laid out concrete proposals for achieving the liberalization targets for these sectors from the ASEAN Economic Blueprint. The four key services are medical services (medical, dental and paramedical services), health services (hospital, medical laboratory and ambulance services), banking services and insurance services. The medical and health sectors are priority sectors under the ASEAN Economic Community Blueprint. This paper describes the survey instruments that were used to collect information about current regulatory policy settings in these sectors in each of the ten ASEAN economies, gives a detailed presentation of results, and compares the results to other recent surveys of services trade barriers in these sectors. In the case of healthcare, there are few comparable cross-country studies, and none that have looked at the evolution of services trade barriers over time. In the case of banking and insurance, by contrast, there have been several previous studies, two of which have looked at how services trade barriers in these sectors have changed over time. In this paper, the most recent information on barriers to financial services trade in ASEAN is also made comparable to that in these other recent studies, so that the current situation in ASEAN can be compared with the recent situation in a number of other developed and developing countries. The findings of the other recent studies on the patterns of financial services liberalization over time are also summarized, as this can give insights into likely patterns of liberalization in ASEAN.Health services, Financial services, Trade barriers, ASEAN.

The making of the management accountant. Becoming the producer of truthful knowledge

In this paper, the authors analyse the practices through which the management accountant is constructed as a knowing subject and becomes a producer of truthful knowledge. They draw on a case study of an automobile equipment manufacturer in which management accountants play a central role. The centrality of their role is evidenced, among other aspects, by their participation in online reverse auctions, wherein they commit themselves and their company to long-term projects. This commitment is constitutive of their identity as knowing subjects and organisational truth tellers. However, the “validity” of the truth they produce can only be assessed over time. They argue that, in this firm, monthly performance review meetings constitute “accounting trials of truth” during which peers and senior management crossexamine the accounting truth presented. Preparations for these trials of truth constitute a form of subjectivation whereby management accountants act on their ways of being in the firm and become the producers of truthful knowledge.management accountant; subjectivation; trials of truth; Foucault

Routines and representations at work - observing the architecture of conceptual design

routines, representations, artifacts, product development, workplace observation, evolutionary economics, chip manufacturing

The shadow in the balance sheet: The spectre of Enron and how accountants use the past as a psychological defence against the future

Accounting frameworks play a crucial role in enabling us to make sense of business. These frameworks provide a common language for individuals, organizations and broader economic groupings to understand and make decisions about the commercial realm in which they operate. From a psychodynamic perspective, the language of accounting also plays an important role. On the one hand it offers a way to tame the uncertainty and unknowability of the future by representing it in the same comforting terms as it does the past, thus reducing anxiety. Accounting provides a ‘shorthand’, which achieves a balance between positive and negative, debit and credit, asset and liability. On the other hand, accounting can also provide an arena in which fantasies about the future can be staged. However, the use of accounting language is problematic, particularly when it comes to dealing with the future. First, accounting frameworks are inherently backward looking and second, the reassuring sense of clarity and predictability they give are bought at the price of unrealistic simplification. The shadow is never far away and is a constant source of surprises in the unfolding future of a business. Rationalizing and sanitizing the shadow through accounting language may alleviate anxiety but fails to provide an escape from its effects, and echoes from the shadow side of business are capable of shaking the world in the form of accounting scandals. Governments and businesses have reacted to scandals such as Enron and Worldcom by tightening legislation and refining accounting standards but little, if anything, has been done to bring us any closer to confronting the shadow of business where these scandals have their r

Member Information Manual

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