title: Quality, quantity, and nutritional impacts of rice price changes in Vietnam

authors: Gibson, John

subjects: Asia

abstract: Asian governments intervene in the world rice market to protect domestic consumers. Whether consumers are nutritionally vulnerable depends on the elasticity of calories with respect to rice prices. Common demand models applied to household survey and market price data ignore quality substitution and force all adjustment onto the quantity (calorie) margin. This paper uses data from Vietnam on market prices, food quantity and quality. A 10% increase in the relative price of rice reduces household calorie consumption by less than 2% but this elasticity would be wrongly estimated to be more than twice as large if quality substitution is ignored.

text: Quality, quantity, and nutritional impacts of rice price changes in Vietnam Asian governments intervene in the world rice market to protect domestic consumers. Whether consumers are nutritionally vulnerable depends on the elasticity of calories with respect to rice prices. Common demand models applied to household survey and market price data ignore quality substitution and force all adjustment onto the quantity (calorie) margin. This paper uses data from Vietnam on market prices, food quantity and quality. A 10% increase in the relative price of rice reduces household calorie consumption by less than 2% but this elasticity would be wrongly estimated to be more than twice as large if quality substitution is ignored.

year: 2013

title: Accounting and culture: The case of Solomon Islands

authors: Hauriasi, Abraham

subjects: accounting

abstract: Purpose – This paper sets out to review research on the compatibility between values underlying western accounting systems and traditional Solomon Islands cultural values. The research takes a sociological view of accounting to better understand how imported accounting values and practices fit into, and interact with, local traditions.

Design/methodology/approach – An interpretive methodology uses in-depth interviews and participant observation. Both inductive and a priori approaches identify and describe major themes.

Findings – The areas of conflict found between accounting themes and traditional Solomon Island group values relate to: the objectivity and neutrality of accounting; profit and wealth maximisation as the bottom-line; the separateness of the economic entity; time-based accounting controls; and the underlying basis of competition for efficiency and effectiveness in western accounting systems.

Research limitations/implications – The challenge is to identify how to adapt accounting and management practices so they fit into existing local cultural values and practices. Solomon Islanders must also determine how some of their cultural values can be adapted to suit contemporary economic circumstances.

Practical implications – The paper recommends that consideration be given to recasting elements of accounting and management practice so that they better reflect the nature of the society/activities being represented – namely, the discharge of accountability; valuing intangible business outcomes; owner-entity separation; time management; and bounded competition.

Originality/value – The research is one of the few studies on the culture-accounting relationship in a developing and economically poor part of the Asia-Pacific region.

text: Accounting and culture: The case of Solomon Islands Purpose – This paper sets out to review research on the compatibility between values underlying western accounting systems and traditional Solomon Islands cultural values. The research takes a sociological view of accounting to better understand how imported accounting values and practices fit into, and interact with, local traditions.

Design/methodology/approach – An interpretive methodology uses in-depth interviews and participant observation. Both inductive and a priori approaches identify and describe major themes.

Findings – The areas of conflict found between accounting themes and traditional Solomon Island group values relate to: the objectivity and neutrality of accounting; profit and wealth maximisation as the bottom-line; the separateness of the economic entity; time-based accounting controls; and the underlying basis of competition for efficiency and effectiveness in western accounting systems.

Research limitations/implications – The challenge is to identify how to adapt accounting and management practices so they fit into existing local cultural values and practices. Solomon Islanders must also determine how some of their cultural values can be adapted to suit contemporary economic circumstances.

Practical implications – The paper recommends that consideration be given to recasting elements of accounting and management practice so that they better reflect the nature of the society/activities being represented – namely, the discharge of accountability; valuing intangible business outcomes; owner-entity separation; time management; and bounded competition.

Originality/value – The research is one of the few studies on the culture-accounting relationship in a developing and economically poor part of the Asia-Pacific region.

year: 2009

title: Do two rights fix a wrong? A study of employee and organizational responses to abusive supervision in New Zealand

authors: de Fluiter, Alida Jane

subjects: Abusive supervision

abstract: Organizational justice theories suggest that employees who are abused by their supervisor are likely to respond with lower job and personal outcomes. However, an under-explored area has been the influence of support perceptions. The present study suggests that perceived supervisor support (PSS) and perceived organizational support (POS) may moderate the influence of abusive supervision, and this was tested with three-way interactions. Data was collected from two samples: (1) 100 blue-collar workers in construction and (2) 218 random Maori employees from a variety of industries and professions. Structural equation modeling confirmed the unique constructs of the study measures towards abusive supervision and PSS and POS. Direct effects showed abusive supervision was significant and negative in both samples towards life satisfaction, job satisfaction, and organizational-based self-esteem (OBSE), and significant and positive in both samples towards turnover intentions, anxiety, depression, and insomnia. The results indicated that abusive supervision accounted for large amounts of variance towards all outcomes, with the exception of life satisfaction in study two (7%), and insomnia (8% in study one, and 4% in study two), ranging from 13%-32% variance. Significant three-way interactions were found for all outcomes except turnover intentions and insomnia. The three-way interaction towards life satisfaction in study one indicated that under abusive supervision, respondents with high PSS and high POS experienced the greatest levels of life satisfaction. Similar relationships were found toward depression (study one and two) and anxiety (study one), showing that respondents who experienced high abusive supervision, high PSS, and high POS had the lowest levels of negative mental health outcomes amongst all abused respondents. This suggested a potentially cumulative effect of multiple sources of support. Furthermore, towards job satisfaction in study two, findings show respondents with high abusive supervision and high POS reported the highest job satisfaction, irrespective of levels of PSS. A similar relationship was found toward OBSE in study two, suggesting that of the support variables examined, POS may have greater effect on outcomes, thereby supporting research of Dawley, Andrews and Bucklew (2008) who found POS to be the best predictor of organizational outcomes. Overall, this paper supports the notion that perceptions of support may moderate the influence of abusive supervision perceptions on employee’s work and personal outcomes. The findings show that while abusive supervision can play a dominant role on outcomes, this can be somewhat nullified by greater support from the organization. This has strong implications for firms dealing with problem supervisors, signaling the importance of establishing POS, and emphasizing that creating a supportive organization may be the first step to enabling employees to develop positive work and individual outcomes.

text: Do two rights fix a wrong? A study of employee and organizational responses to abusive supervision in New Zealand Organizational justice theories suggest that employees who are abused by their supervisor are likely to respond with lower job and personal outcomes. However, an under-explored area has been the influence of support perceptions. The present study suggests that perceived supervisor support (PSS) and perceived organizational support (POS) may moderate the influence of abusive supervision, and this was tested with three-way interactions. Data was collected from two samples: (1) 100 blue-collar workers in construction and (2) 218 random Maori employees from a variety of industries and professions. Structural equation modeling confirmed the unique constructs of the study measures towards abusive supervision and PSS and POS. Direct effects showed abusive supervision was significant and negative in both samples towards life satisfaction, job satisfaction, and organizational-based self-esteem (OBSE), and significant and positive in both samples towards turnover intentions, anxiety, depression, and insomnia. The results indicated that abusive supervision accounted for large amounts of variance towards all outcomes, with the exception of life satisfaction in study two (7%), and insomnia (8% in study one, and 4% in study two), ranging from 13%-32% variance. Significant three-way interactions were found for all outcomes except turnover intentions and insomnia. The three-way interaction towards life satisfaction in study one indicated that under abusive supervision, respondents with high PSS and high POS experienced the greatest levels of life satisfaction. Similar relationships were found toward depression (study one and two) and anxiety (study one), showing that respondents who experienced high abusive supervision, high PSS, and high POS had the lowest levels of negative mental health outcomes amongst all abused respondents. This suggested a potentially cumulative effect of multiple sources of support. Furthermore, towards job satisfaction in study two, findings show respondents with high abusive supervision and high POS reported the highest job satisfaction, irrespective of levels of PSS. A similar relationship was found toward OBSE in study two, suggesting that of the support variables examined, POS may have greater effect on outcomes, thereby supporting research of Dawley, Andrews and Bucklew (2008) who found POS to be the best predictor of organizational outcomes. Overall, this paper supports the notion that perceptions of support may moderate the influence of abusive supervision perceptions on employee’s work and personal outcomes. The findings show that while abusive supervision can play a dominant role on outcomes, this can be somewhat nullified by greater support from the organization. This has strong implications for firms dealing with problem supervisors, signaling the importance of establishing POS, and emphasizing that creating a supportive organization may be the first step to enabling employees to develop positive work and individual outcomes.

year: 2011