213 research outputs found

    An analysis of the deinstitutionalization of inflation-adjusted accounting practices in Brazilian companies

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    This article aims to analyze the deinstitutionalization of the inflation-adjustment accounting practices used by large Brazilian companies. The theoretical assumptions used were based on institutional theory, which provides a sociological interpretation of human behavior that recognizes the phenomenon of limited rationality and the political character of social action. Analyses were based on the empirical approach that was proposed by Oliver (1992). The research strategy consisted of questionnaires and interviews conducted in a population of 118 large Brazilian companies from Exame Magazine's list of the 500 largest companies. The primary respondents were accountants and controllers. Factor analysis, one-way ANOVA and the Kruskal-Wallis test were conducted using the approach proposed by Oliver (1992), and the research included 22 variables comprising 12 constructs and 6 qualitative hypotheses regarding the pressures that motivate the deinstitutionalization of inflation-adjusted accounting practices. Therefore, with regard to the constructs assessed, emphasis was placed on identifying the political pressures (the environment) and the functional pressures in both the organizational and environmental dimensions. However, the social pressures did not prove to be significant. We conclude that the process of deinstitutionalization results from a distinct combination of institutional factors, and these results are consistent with the findings from research conducted in the US market and in the UK

    Optimal diet selection by white-tailed deer: Balancing reproduction with starvation risk

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    Energy intake rates of wintering deer vary over time because of variation in the abundance and quality of their natural foods. Accordingly, there is a chance that energy requirements will not be satisfied in a feeding period. This is especially critical because deer are reproductive during winter; hence selecting diets to minimize the risk of starvation may not maximize fitnss. I examined diet selection by white-tailed deer ( Odocoileus virginianus ) using a risk-sensitive foraging model which predicts the optimal diet when foragers face starvation risks during a reproductive period. Optimal diets were estimated by quantifying the mean and variance in energy intake rate deer could obtain when selecting different potential diets and substituting these values into functions for estimating offspring production and starvation risk. I conducted a field experiment to ask whether deer selected deciduous and coniferous twigs according to model predictions. Starvation risk was manipulated by providing deer supplemental feed. When faced with starvation risks, deer appeared to select diets that balanced offspring production with starvation risk. When starvation risk was climinated, deer tended to select diets that simply maximized their mean energy intake rates.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/42743/1/10682_2005_Article_BF02270707.pd

    Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling

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    The Supreme Court and the Commander in Chief (Clinton Rossiter, 1951)

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    The Wages of Management

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    The Wages of Management

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