Accountability and ideology: when left looks right and right looks left

Abstract Managers face hard choices between process and outcome systems of accountability in evaluating employees, but little is known about how managers resolve them. Building on the premise that political ideologies serve as uncertainty-reducing heuristics, two studies of working managers show that: (1) conservatives prefer outcome accountability and liberals prefer process accountability in an unspecified policy domain; (2) this split becomes more pronounced in a controversial domain (public schools) in which the foreground value is educational efficiency but reverses direction in a controversial domain (affirmative action) in which the foreground value is demographic equality; (3) managers who discover employees have subverted their preferred system favor tinkering over switching to an alternative system; (4) but bipartisan consensus arises when managers have clear evidence about employee trustworthiness and the tightness of the causal links between employee effort and success. These findings shed light on ideological and contextual factors that shape preferences for accountability systems.

CAFS in action

For those few readers who do not know, CAFS is a system developed by ICL to search through data at speeds of several million characters per second. Its full name is Content Addressable File Store Information Search Processor, CAFS-ISP or CAFS for short. It is an intelligent hardware-based searching engine, currently available with both ICL's 2966 family of computers and the recently announced Series 39, operating within the VME environment. It uses content addressing techniques to perform fast searches of data or text stored on discs: almost all fields are equally accessible as search keys. Software in the mainframe generates a search task; the CAFS hardware performs the search, and returns the hit records to the mainframe. Because special hardware is used, the searching process is very much more efficient than searching performed by any software method. Various software interfaces are available which allow CAFS to be used in many different situations. CAFS can be used with existing systems without significant change. It can be used to make online enquiries of mainframe files or databases or directly from user written high level language programs. These interfaces are outlined in the body of the report.

Climate change policy and business climate strategies: EU cement companies' response to climate change and barriers against action

The paper provides a descriptive analysis of the carbon management activities of the cement industry in Europe based on a study involving the four largest producers of cement in the world. Based on this analysis, the paper explores the relationship between managerial perception and strategy with particular focus on the impact of government regulation and competitive dynamics. The research is based on extensive documentary analysis and in-depth interviews with senior managers from the four companies who have been responsible for and/or involved in the development of climate change strategies. We find that whilst the cement industry has embraced climate change and the need for action, their remains much scope for action in their carbon management activities with current effort concentration on hedging practices and win-win efficiency programs. Managers perceive that inadequate and unfavourable regulatory structure is the key barrier against more action to achieve emission reduction within the industry. EU Cement companies are also shifting their CO2 emissions to less developed countries of the South.