Do We Matter? The Attention the General Public, Policy Makers, Academics Give to Accounting Research

2020 ◽  
Author(s):  
F. Greg Burton ◽  
Scott L. Summers ◽  
T. Jeffrey Wilks ◽  
David A. Wood
Keyword(s):  
Public Policy ◽  
General Public ◽  
Accounting Education ◽  
Journal Articles ◽  
Policy Makers ◽  
Accounting Research ◽  
Elite Level ◽  
Tax Research

Many question the value of accounting scholarship to society. We compare the attention the general public, policy makers, and academics give to academic accounting research relative to other business disciplines and other more general disciplines (economics, psychology, and other sciences). The results indicate that accounting research receives significantly less attention from the general public than all other disciplines and also performs relatively poorly in receiving policy makers’ attention compared to both economics and finance. Within accounting subtopics, tax research receives more attention from the general public and policy makers than other topic areas. We also find that articles in other disciplines’ elite journals cite relatively little of accounting’s elite-level publications, but non-elite journal articles cite accounting research in similar numbers to other disciplines. Finally, we rank scholars, institutions, and journals by the attention they receive. We discuss how these findings could impact accounting education.

scholarly journals OVERVIEW OF THE ROLE-PLAYERS IN THE INVESTIGATION, PREVENTION AND ENFORCEMENT OF MARKET-ABUSE PROVISIONS IN SOUTH AFRICA

Obiter ◽  
2021 ◽  
Vol 34 (2) ◽  
Author(s):  
Howard Chitimira ◽  
Vivienne A Lawack
Keyword(s):  
South Africa ◽  
Public Policy ◽  
Financial Services ◽  
General Public ◽  
Policy Makers ◽  
Market Abuse ◽  
Role Players ◽  
Overview Analysis

This article analyses the role and effectiveness of selected key role-players primarily dealing with the investigation, prevention and enforcement of the market abuse prohibition in South Africa in order to increase awareness on the part of the general public, policy-makers and other relevant stakeholders. To this end, the article provides an overview analysis of selected role-players as well as their distinct functions in the investigation, prevention and combating of market-abuse practices in South Africa. This is done by discussing the roles of the Financial Services Board, the Directorate of Market Abuse and the Enforcement Committee.

Health, Body Weight, and Obesity

2015 ◽  
pp. 151-178
Author(s):  
Darius N. Lakdawalla ◽  
Julian Reif
Keyword(s):  
Public Policy ◽  
Body Weight ◽  
Food Intake ◽  
Peer Effects ◽  
General Public ◽  
Food Prices ◽  
Empirical Literature ◽  
Economic Literature ◽  
Policy Makers

The rise in obesity has generated enormous concern among policy makers and the general public. Economists have focused on explaining the causes of this rise, along with the attendant implications for public policy. This chapter summarizes the economic literature on the theory of weight determination, including the optimal determination of food intake and exercise, and the influence of prices and peer effects. In addition, the chapter reviews the empirical literature that tests a range of explanations for the rise in obesity, such as declining food prices, increasing price of exercise, rising income, peer effects, and the decline in cigarette consumption.

Partisipasi Masyarakat dalam Proses Kebijakan Daerah

2012 ◽  
Vol 10 (2) ◽  
pp. 163-177
Author(s):  
Abdullah Manshur
Keyword(s):  
Public Policy ◽  
Public Participation ◽  
Policy Evaluation ◽  
Policy Process ◽  
Policy Formulation ◽  
Problem Situation ◽  
Policy Cycle ◽  
Policy Makers ◽  
The Public ◽  
Policy Making Process

Public policy is a decision to deal with a particular problem situation, that identifies the objectives, principles, ways, and means to achieve them. The ability and understanding of policy makers in the policy-making process is very important for the realization of public policy of rapid, accurate and adequate. The product to suit the needs of the public policy, public participation in the policy process is needed in the policy cycle, from policy formulation to policy evaluation. This paper attempts to review the importance of community participation and other forms of public participation in the policy process, in particular, policy areas.

OBJECTIVES OF FINANCIAL REPORTING, ABORIGINAL COST, AND POOLING OF INTERESTS ACCOUNTING

2012 ◽  
Vol 39 (2) ◽  
pp. 45-80 ◽  
Author(s):  
Hugo Nurnberg
Keyword(s):  
Public Policy ◽  
Financial Reporting ◽  
Information Needs ◽  
Public Utility ◽  
Financial Reports ◽  
Policy Makers ◽  
Business Combinations ◽  
Decision Usefulness ◽  
Rate Base ◽  
Utility Rate

ABSTRACT Through the years, pooling of interest accounting was criticized as contrary to the decision usefulness objective of financial reporting and potentially misleading to stockholders and creditors, the assumed principal users of financial reports. This paper does not dispute those criticisms. It demonstrates, however, that there were some very good reasons for permitting pooling accounting for certain business combinations when the method was developed in the 1940s. At that time, the basic objectives of financial accounting encompassed stewardship and decision usefulness for multiple users, including public utility regulators and public policy makers. Pooling accounting developed in part to satisfy the information needs of public utility regulators who favored aboriginal (original historical) cost to determine the utility rate base; additionally, it was favored by public policy makers who sought lower utility rates (prices) to foster social and economic goals.

scholarly journals Climate scientists set the bar of proof too high

2021 ◽  
Vol 165 (3-4) ◽  
Author(s):  
Elisabeth A. Lloyd ◽  
Naomi Oreskes ◽  
Sonia I. Seneviratne ◽  
Edward J. Larson
Keyword(s):  
Public Policy ◽  
Public Communication ◽  
Central Question ◽  
Level Of Evidence ◽  
Intergovernmental Panel ◽  
Policy Makers ◽  
The Public ◽  
Standard Of Proof ◽  
Policy Context ◽  
Standards Of Proof

AbstractStandards of proof for attributing real world events/damage to global warming should be the same as in clinical or environmental lawsuits, argue Lloyd et al. The central question that we raise is effective communication. How can climate scientists best and effectively communicate their findings to crucial non-expert audiences, including public policy makers and civil society? To address this question, we look at the mismatch between what courts require and what climate scientists are setting as a bar of proof. Our first point is that scientists typically demand too much of themselves in terms of evidence, in comparison with the level of evidence required in a legal, regulatory, or public policy context. Our second point is to recommend that the Intergovernmental Panel on Climate Change recommend more prominently the use of the category “more likely than not” as a level of proof in their reports, as this corresponds to the standard of proof most frequently required in civil court rooms. This has also implications for public policy and the public communication of climate evidence.

Intervention by Outsiders: A Strategic Management Perspective on Government Industrial Policy

1993 ◽  
Vol 13 (1) ◽  
pp. 69-88 ◽  
Author(s):  
Romano Dyerson ◽  
Frank Mueller
Keyword(s):  
Public Policy ◽  
Strategic Management ◽  
Industrial Policy ◽  
Financial Control ◽  
Firm Level ◽  
Policy Makers ◽  
Management Perspective ◽  
British Experience ◽  
The Government

ABSTRACTAs the debate throughout the eighties has concluded, the efforts of governments to intervene at the firm level has largely been disappointing. Using two examples drawn from the British experience, Rover and Inmos, this paper offers an analysis as to why the Government has encountered difficulties when it has sought to intervene in a strategic fashion. Essentially, public policy makers lack adequate mechanisms to intervene effectively in technology-based companies. Locked out of the knowledge base of the firm, inappropriate financial control is imposed which reinforces the ‘outsider’ status of the Government. Having addressed the limitations of strategic intervention, the paper, drawing on the comparative experience of other countries, then goes on to address how this policy boundary might be pushed back in the long term.

Is Marriage Counseling Perceived as Scientific? Examining the Views of U.S. Adults

2017 ◽  
Vol 25 (3) ◽  
pp. 239-246
Author(s):  
Lisa F. Platt ◽  
Christopher P. Scheitle
Keyword(s):  
Public Policy ◽  
General Public ◽  
General Social Survey ◽  
Marriage Counseling ◽  
Future Directions ◽  
Social Survey ◽  
Utilization Of Services ◽  
Demographic Groups ◽  
Nationally Representative ◽  
Public Policy Decisions

Whether marriage counseling is perceived by the general public to be scientific or not has a number of implications for utilization of services, treatment outcomes, and public policy decisions. The current study used a nationally representative sample ( N = 1,026) from the 2012 General Social Survey to examine two research questions. First, how scientific is marriage counseling viewed by the general public? Second, what demographic variables predict how scientific marriage counseling is perceived by the general public? The analyses indicate that marriage counseling is generally not viewed as scientific, with only 7% rating it as “very scientific” and 40% rating it as “not scientific at all.” These ratings are similar to those given for salesmanship and financial counseling. This opinion was consistent across all demographic groups measured with the notable exception of those individuals who attend religious services more frequently, who were more likely to rate marriage counseling as scientific. There was also a finding indicating the possibility of those who are currently married but previously divorced rate marriage counseling as more scientific than those who are currently married and never divorced. The implications for the field of marriage counseling in regard to health promotion, public policy, and client utilization are discussed. Future directions, including more in-depth inquiry about these opinions, are also presented.

Ageing in an aged society: experiences and attitudes of Catholic order members towards population ageing and older people

2013 ◽  
Vol 35 (1) ◽  
pp. 1-36 ◽  
Author(s):  
MARC LUY ◽  
PRISKA FLANDORFER ◽  
PAOLA DI GIULIO
Keyword(s):  
General Population ◽  
Older People ◽  
General Public ◽  
Positive Attitude ◽  
Multivariate Analyses ◽  
Population Ageing ◽  
Intergenerational Solidarity ◽  
Basic Pattern ◽  
Policy Makers ◽  
Aged Society

ABSTRACTPopulation ageing occurs in all industrialised societies and is the demographic phenomenon that currently gets the highest attention from scientists, policy makers and the general public. The main aim of this paper is to broaden our understanding of its societal consequences, such as ageism and intergenerational solidarity. Our study is based on the 2008 investigation of attitudes towards population ageing and older people in seven European countries of Schoenmaeckerset al.We replicate their analysis in a specific human subpopulation in which the process of population ageing started earlier and is much more advanced than in the general societies: the members of Catholic orders. The study compares the attitudes of 148 nuns and monks from three Bavarian monasteries to those of the western German general population using descriptive and multivariate analyses in the context of the debate around population ageing in Germany. We discuss the specific characteristics of order members that might influence their attitudes and also take a brief look at their views on possible political strategies to solve the problems connected with the demographic changes. Our results confirm the findings of Schoenmaeckerset al.and reveal that worldly and monastic populations show an identical basic pattern of a positive attitude towards older people while at the same time considering population ageing a worrisome development. However, order members evaluate older people's abilities and their role in society more positively. This result gives rise to the optimistic perspective that in an aged population the younger and older generations can build a well-functioning society.

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