Tylor's Legacy In International Accounting Research

When Hofstede published the book Culture’s Consequences - International Differences in Work-Related Values in 1980, he established indices of culture; culture was to be a measurable variable in international business studies. Hofstede's theoretical basis is traced to a comparative approach established by George Murdock. The lack of use of Hofstede’s dimensions in mainstream social sciences is described. This is sourced to the nineteenth-century scholarship of Edward Tylor, and the debate concerning "Galton's problem". Murdock took the occasion of the 1971 Huxley Memorial Lecture “Anthropology’s Mythology” to renounce his own adherence to this method, and to plead for a new association between anthropology and psychology. Such a shift was paralleled by Hofstede in 1991. It is suggested that there are other methods which may better advance international comparative accounting research

Icons of repute: the attribution of Lamarckian and Darwinian evolutionary mechanisms in economics

working paperPaul David's 1986 exposition on the QWERTY keyboard configuration gave rise not only to Stan Leibowitz and Stephen Margolis's "Fable of the Keys", but also to a consideration by Stephen J. Gould of the characteristics, and correct attribution, of Lamarckian versus Darwinian mechanisms of evolutionary change. This study draws attention to the following issues from this debate: is it correct to attribute the operation of forces of change in evolutionary economics as being Darwinian in nature? How did evolutionary dynamics in economics come to be described utilising concepts and nomenclature typical of organic or biological evolution? It is suggested that it was the extension of Veblen's advocacy of Darwinism as a "scientific methodology" which led to the adoption of Darwinism as an icon of evolutionary mechanisms, and gave rise to the invocation of Darwinian evolutionary mechanisms in economic theories. The basis for such invocation is re-examined and it is suggested the Lamarckian theory provides the more appropriate mechanism for evolutionary success or fitness in economic studies

Tylor's Legacy in International Accounting Research

When Hofstede published the book Culture’s Consequences International Differences in WorkRelated Values in 1980, he established indices of culture; culture was to be a measurable variable in international business studies. Hofstede's theoretical basis is traced to a comparative approach established by George Murdock. The lack of use of Hofstede’s dimensions in mainstream social sciences is described. This is sourced to the nineteenthcentury scholarship of Edward Tylor, and the debate concerning "Galton's problem". Murdock took the occasion of the 1971 Huxley Memorial Lecture “Anthropology’s Mythology” to renounce his own adherence to this method, and to plead for a new association between anthropology and psychology. Such a shift was paralleled by Hofstede in 1991. It is suggested that there are other methods which may better advance international comparative accounting research

The evolution of Darwinism in business studies

working paperThe current invocation of Darwin in accounting research is not matched to the earliest invocations of Darwinism in accounting and economics. The study has two objectives: firstly, to document the change from Darwinism meaning 'the scientific method' (as used by Veblen and Stamp) to Darwinism meaning "survival of the fittest". Secondly, to describe Lamarckism as the more correct descriptor of cultural evolution than Darwinism. Veblen and Stamp were not concerned with Lamarckian or Darwinian processes; "Darwinism" equated with a "scientific" method based on extensive observation of data and an appreciation of the merits of a qualitative approach. It is an objective of this paper to draw attention to the distinction between these two modus operandi, that the casual invocation of Darwinism rampant in research addressing issues in evolutionary economics and accounting might be lessened. Lamarckism deserves to be better recognized as providing the correct understanding of the evolutionary drivers to selective, purposive, adaptive, and deterministic evolution by our markets, institutions, or firms

Research on financial reporting by defined benefit schemes

The objective of this working paper is to provide a comprehensive, readable and informative summary of superannuation reporting by defined benefit schemes in New Zealand; in order to: · monitor compliance with FRS 32 and identify areas where further requirements or amendments may be beneficial to users of such scheme reports; and · gain information with which an interested individual may be able to evaluate the necessity for a reporting standard addressing the reporting of superannuation schemes assets and liabilities by sponsoring entities; or in other ways to encourage adequate disclosure of superannuation schemes assets and liabilities by listed companies in New Zealand. Most of the work examining the schemes reports was undertaken in January 2000, and only one year of each scheme’s reports has been examined

The role of expectancy theory and observed constituency response levels to exposure drafts in accounting standard-setting in New Zealand

Working paperA brief history of studies of standard setting and constituency lobbying is summarised, and a description of standard setting in New Zealand is provided. Historically, levels of responses to exposure drafts in New Zealand indicate there is no clear existing body of theory to clarify the factors contributing to the pattern in responses to exposure drafts in the last twenty years. The historic longitudinal data from New Zealand exposure drafts exhibited a pattern which could be described as consistently low with two major fluctuations. An alternative approach (expectancy theory) is explored. It is proposed that the response level in New Zealand was generally low over time because there is not a sufficient belief by stakeholders that the Board will change the resulting standard sufficiently to ensure making a submission is cost-benefit efficient. It is suggested that the fluctuations represent periods when there were changes in expectancy by participants of their potential influence on due process

Icons of Repute: The attribution of Lamarckian and Darwinian evolutionary mechanisms in economics

Paul David’s 1986 exposition on the QWERTY keyboard configuration gave rise not only to Stan Leibowitz and Stephen Margolis’s “Fable of the Keys”, but also to a consideration by Stephen J. Gould of the characteristics, and correct attribution, of Lamarckian versus Darwinian mechanisms of evolutionary change. This study draws attention to the following issues from this debate: is it correct to attribute the operation of forces of change in evolutionary economics as being Darwinian in nature? How did evolutionary dynamics in economics come to be described utilising concepts and nomenclature typical of organic or biological evolution? It is suggested that it was the extension of Veblen’s advocacy of Darwinism as a “scientific methodology” which led to the adoption of Darwinism as an icon of evolutionary mechanisms, and gave rise to the invocation of Darwinian evolutionary mechanisms in economic theories. The basis for such invocation is reexamined and it is suggested the Lamarckian theory provides the more appropriate mechanism for evolutionary success or fitness in economic studies

Research on financial reporting by defined benefit schemes

Working paperNew Zealand long enjoyed a situation where there was a tradition of well-exercised supervision of defined benefit schemes by the Government Actuary. Because superannuation schemes open to new members were deemed issuers by virtue of the 1997 amendments to the Financial Reporting Act, such schemes had to file their financial statements at the Companies Office, making it is easier to evaluate reporting by such entities. Most of the work examining the schemes' reports in this study was undertaken in January 2000, and only one year of each scheme's reports was examined. 164 superannuation schemes filed their financial statements when this study was undertaken. This report was prepared to provide information on compliance with FRS 32 (NZ) and other issues pertaining to the financial reporting by defined benefit schemes in New Zealand

The Role of Expectancy Theory and Observed Constituency Response Levels to Exposure Drafts in Accounting Standard-Setting in New Zealand

A brief history of studies of standard setting and constituency lobbying is summarised, and a description of standard setting in New Zealand is provided. Historically, levels of responses to exposure drafts in New Zealand indicate there is no clear existing body of theory to clarify the factors contributing to the pattern in responses to exposure drafts in the last twenty years. The historic longitudinal data from New Zealand exposure drafts exhibited a pattern which could be described as consistently low with two major fluctuations. An alternative approach (expectancy theory) is explored. It is proposed that the response level in New Zealand was generally low over time because there is not a sufficient belief by stakeholders that the Board will change the resulting standard sufficiently to ensure making a submission is cost-benefit efficient. It is suggested that the fluctuations represent periods when there were changes in expectancy by participants of their potential influence on due process