| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | The World Bank Economic Review |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 35-63 |
| Abstraksi Narasi | : | The important debate between the proponents of direct (basic needs) and indirect (economic growth) measures of promoting welfare, Sri Lanka has frequently been cited as one country which has successfully pursued the direct approach-it has raised living standards without much cost in terms of reduced growth. This conclusion, however, is based on analyses which do not account for the initial conditions of the countries being compared. After methodologically incorporating these concerns, neither the improvement in living standards nor the 2.0 percent per capita growth rate during the period of direct policy measures (1960-78) was exceptional. In contrast, during the period of more indirect growth-promoting policies (1977-84), (i) economic growth more than doubled to an average rate of 4.3 percent per capita per annum; (ii) expenditure inequality did not significantly change; (iii) consumption expenditures of the population, and the poor, generally increased; and (iv) several living standard indicators continue to improve |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | The World Bank Economic Review |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 149-179 |
| Abstraksi Narasi | : | Semicommercial farms that produce multiple crops make up a large part of the agricultural sector in developing economies. These farms or agricultural households combine two fundamental units of microeconomic analysis: the household and the firm. Traditional economic theory has dealt with these units separately. But in developing economies in which peasant farms dominate, their interdependence is of crucial importance. Researchers at the Food Research Institute, Stanford University, and at the World Bank have developed models of agricultural households that combine producer and consumer behavior in a theoretically consistent fashion. Recent empirical applications of these models have extended them and expanded the range of policy issues which can be investigated using this general framework. This article reports the results of empirical applications of this model in India, Indonesia, Japan, the Republic of Korea, Malaysia, Nigeria, Senegal, Sierra Leone, Taiwan, and Taiwan. It provides a comparative analysis of the policy implications of the approach for such matters as the welfare of farm households, the size of marketed surplus, the demand for nonagricultural goods and services, and for hired labor, and the availability of budget revenues and foreign exchange. |
| Nama Pengarang | : | Gordon A. Hughes, Squire, Lyn, Inderjit Singh, Strauss, John ...[et al.], Surjit S. Bhalla, Glewwe, Paul, Hans Binswanger, Jaime Quizon, Dornbusch, Rudiger, L. Alan Winters, Julio J. Nogues, Andrzej Olechowski |
| Nama Majalah/Jurnal | : | The World Bank Economic Review |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 65-101 |
| Abstraksi Narasi | : | This article proposes a new methodology for estimating the impact of fuel price and tax changes on the general price level and the distribution of income and applies a model to Thailand using data 1975-76 and 1981-82. Because the model allows for princing under international competition where tax increases must be partially absorbed in reduced factor income rather than always being passed on in higher consumer prices, the results are significantly different from those generated by the more conventional cost-plus pricing rule. The inflationary impact of fuel tax changes is slight because of both the openness of the economy and the low energy intensity of manufacturing and other production in Thailand. In contrast, taxes on imports engender price increases not only for imports but also for goods which subtitute for imports. The model also indicates that the net effects of taxes on petroleum products (other than kerosene) are progressive in their distributional impact, relative to a tax on imports or consumption. A main policy conclusion of the study is that fuel taxes could be used to increase both equity and allocative efficiency without inducing significant inflationary responses. It follows that in the current circumstances of falling world oil prices, developing countries could generate revenues needed for structural adjustment by increasing fuel taxes to maintain domestic petroleum price levels. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 26-40 |
| Abstraksi Narasi | : | The accountants` ethical decision-making process occurs in a contextually rich environment which includes the moral imperative of a particular issue (i.e., moral intensity), the values systems of moral agents , and professional influences such as the American Institute of Certified Public Accountants` Code of Professional Conduct. Jones (1991) theorized that issue characteristics, collectively called moral intensity, affects the agent`s decision process. Weber (1993) suggests that values may also affects the agent`s response to an ethical dilemma. This paper explores the relationship between a moral agent`s values system and his or her perceptions of moral intensity. Results indicate that among issues of lower moral intensity, the accountant`s values preferences influence perceptions of moral intensity. These results imply that differences in individuals` values preferences are most likely to influence the ethical decision-making process when dealing with issues for which there is a lower moral imperative. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 98-116 |
| Abstraksi Narasi | : | Accounting decision problems require decision makers to not only recognize decision rules but to also apply such decision rules to solve complex problems. This study examines the effects of justification conditions and individuals` general experience and training on problem-solving performance, and whether these effects are contingent on task complexity. Three hundred twelve subjects (145 MBA and 167 undergraduate business students) participated in a laboratory experiment. MBA and undergraduate students were treated as two different subject groups because of their differences in general experince and training. Subjects were randomly assigned to a justification or a no-justification condition and were asked to respond to two sets of three problems. The first set tested their understanding of three basic decision rules. The second set tested their application of the decision rules to solve three complex accounting problems. The results show that general experience and training significantly affected performance. Surprisingly, a justification requirement increased effort but did not significantly improve performance, regardless of task complexity. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-20 |
| Abstraksi Narasi | : | This study tests the influence (Upon analytical procedures judgment) of having auditors focus on explanations from an error vs. non-error dominated list of explanations. The audit judgment studied was the probability of misstatement due to error or irregularity, based on an unexpected fluctuation in the inventory turnover ratio. A laboratory experiment was conducted using experienced audit seniors and managers, in varied client environments. As predicetd by interference and availability theory, having auditors focus on errors from an error dominated list resulted in an increase in auditors` likelihood assessment of error. On the other hand, having auditors focus on non-errors from a non-error dominated list did not significantly decrease auditors` likelihood assessment of error. Results suggest that focusing auditor attention on externally generated errors can make error hypotheses more available and increase the subsequent likelihood assessment of error, and focusing auditor attention on externally generated non-errors does not significantly lower error availability. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 76-93 |
| Abstraksi Narasi | : | This study examines the effect of audit firm structure, control risk and task related experience on auditors` decision to project sample errors to the population or to treat sample errors as isolated ossurrences. One hundred forty-one practicing auditors from five Big 6 firms evaluated six error scenarios and indicated whether they would project or isolate each error. Results indicated that greater audit firm structure and task-related experience were associated with increased likelihood of projection. Control risk was not related to error projection. These results contribute to a growing body of research attempting to understand the auditor`s judgment process in evaluating sample evidence. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 50-68 |
| Abstraksi Narasi | : | Financial analysts often make concerning annual earnings, and there is evidence to suggest that some provide more accurate forecasts than others. Despite their importance as both users of information and agents for its dissemination in financial markets, little is currently known about the factors which cause these differences in financial analysts` forecast accuracy. This study provides evidence on this issue by addressing three research questions. First, does ability affects performance in a financial forecasting task? If so, does the effect persist after controlling for experience? Finally, does a decision aid mitigate the effect of ability on earnings forecasting performance? The results show that two measures of ability, perceptual ability and tolerance for ambiguity, were significantly related to earnings forecasting accuracy. Moreover, these effects were very persistent and not easily overcome by either experience or a decision aid. The decision aid was moderately successful at reducing the effects of tolerance for ambiguity, but not perceptual ability. Suggestions for future research and practical implications are discussed. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 41-49 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 117-122 |
| Abstraksi Narasi | : | - |
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