Search results

Allocation problems in accounting require joint costs to be allocated among participating agents. In this setting, however, unfair allocations can stifle cooperation and lead to inefficient group outcomes. Then, what qualifies as fair enough for individual agents to agree to cooperate and extract joint benefits? Building on prior analytical literature that has offered perspectives involving joint cost allocations, we experimentally evaluate two common notions of fairness that present competing predictions in the cost allocation context – proportionality and equality. We operationalize two notions of fairness using a behavioral approach and examine which fairness notion prevails in cost allocation problems. More specifically, we examine fairness considerations in the cost allocation context using a modified ultimatum game, where joint cost savings can only be acquired through cooperation between two agents and individual contributions are varied transparently. Our experimental evidence suggests that fairness considerations in cost allocations coincide more with the proportionality notion when individuals make different contributions to create joint benefits. These findings provide important insights on the key rationale underlying the prevalent cost allocation method in accounting practices and the design of fair cost allocations that promote cooperation among agents.

This study aims to investigate the impact of online collective feminist actions on social media participation and the perceived value of social media as part of the social identity model of collective action (SIMCA).

A mixed methodology is used. Within the SIMCA model in the context of feminist collective actions, social identity, group-efficacy and fear predicted the intention of online collective action participation in the first part (quantitative) of the study. Contrary to predictions, the influence of anger on the intention to participate in collective action was negative. In-depth interviews are conducted in the study’s second (qualitative) part to investigate why individuals do not participate in collective actions despite their anger at violence against women.

The concept of online feminist collective action, from the perspective of the SIMCA model, deals with violence against women in the context of social marketing, revealing the importance of online collective actions as an antecedent of social media participation and the perceived value of social media. The possible causes of the negative impact of anger, which is an important emotion within the framework of the SIMCA model, on online feminist collective action were determined, and a contribution was made to the social marketing literature in the context of women’s rights.

The study makes three major contributions to the literature. First, women’s rights are addressed in the context of online collective action, an issue that has received little attention in social marketing. Second, in the context of the social identity theory of collective action, online collective feminist action and its predecessors are addressed. Finally, the Turkish case is used to highlight the probable causes of anger’s negative impact on collective action.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

This paper aims to describe a case study of a formative study for the development of a social marketing campaign for increased biowaste sorting. In following the social marketing principles, it provides insights for practitioners willing to implement behaviour change interventions.

The case study describes the scoping review, expert interviews, online survey and focus groups, which were integrated to comprehend the specificities of biowaste sorting in the South Suburbs of Athens. This mixed-method research design enabled a comprehensive understanding of biowaste sorting practices that would not have been attainable through a single method.

This study found that the “descriptive norm” and “perceived controllability” significantly influenced biowaste sorting. Differential challenges of at-home and out-of-home sorting were also identified. The demand for more information was also highlighted. The tailored intervention comprises of a mix of behavioural modelling, persuasive communication, education and enablement.

By concretely showcasing how the integration of multiple research methods through the application of social marketing principles can guide the design of a tailored behaviour change intervention, this paper offers an outline for informed decision-making and strategic planning in the realm of (environmental) behaviour change.