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Article
Publication date: 16 April 2024

Shiyan Lou, Junhao Wang, Yi Ting Zeng and Chun Cheong Fong

With the rapid development of the economy in China, the wealth of residents has continued to increase, and most families have gradually been aware of the importance of commercial…

Abstract

Purpose

With the rapid development of the economy in China, the wealth of residents has continued to increase, and most families have gradually been aware of the importance of commercial insurance. The family purchase of insurance in China was still not optimistic. Many scholars focus on wealth allocation, but the attention to the commercial insurance market was still less. Based on previous research studies, this study aims to investigate the impact of education and financial literacy on the commercial insurance purchase in China.

Design/methodology/approach

China Household Finance Survey data was used to investigate the purchase of commercial insurance in Mainland Chinese families. Factor analysis was used to construct financial literacy, and the education data were combined to analyze the commercial insurance purchase using the Probit model and the Tobit model. Finally, the contributions of education and financial literacy to commercial insurance purchases were analyzed.

Findings

Both education and financial literacy exerted a positive impact on the purchase of commercial insurance in China. Individual characteristics such as gender, age, marital status, risk attitude, purchase of social insurance and consultation with a financial advisor possessed significant effects; household factors like household size and assets, macro factors such as the density of financial institutions and the density of financial industry staff, and regional factors as local unemployment rate excreted influences on the commercial insurance purchase.

Originality/value

Based on the current economic development in China, this study investigated and expressed opinions on the public and insurance companies regarding commercial insurance purchases. It accentuated financial literacy and education as factors that facilitated commercial insurance development.

Details

Pacific Accounting Review, vol. 36 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 4 May 2012

Steve Chun Cheong Fong and Mohammed Quaddus

This paper investigates the roles of the time for system enhancement, work place relocation, and other organizational constructs, such as organization support, task…

Abstract

Purpose

This paper investigates the roles of the time for system enhancement, work place relocation, and other organizational constructs, such as organization support, task characteristics, intranet characteristics and user characteristics in the use of intranet and web‐enabled applications (IWAs) for supporting management accounting in public hospitals.

Design/methodology/approach

The research was carried out in Hong Kong public hospitals, and a pseudo‐longitudinal study spans a duration of one‐and‐a‐half years to observe changes that occur over time. A two‐phased survey research which investigated how the use of IWAs supports management accounting was also conducted for this study.

Findings

The survey results unearthed a number of findings. In the phase I survey, intranet user information satisfaction had a direct significant impact on information quality of management accounting systems (MASIQ). The extent of task characteristics also improves the performance of MASIQ. However, mixed research results were found regarding the presence of top management support and IS experience of users and their contribution to intranet user information satisfaction and MASIQ. User training also did not show any significant impact on intranet user information satisfaction and MASIQ. The phase II survey results reflect two additional findings. First, workplace relocation (one office management practice) was found to have a negative impact on the support of management accounting. Second, the time for system enhancement improves the acceptance of IWAs in public hospitals.

Research limitations/implications

The study provides support for certain prior research findings though some other findings were not consistent with expectations. The study was based on 157 hospital executives in the phase I survey and 147 hospital executives in the phase II survey. The findings are generalized reliably to the population studied – Hong Kong public hospitals. More research is needed for explorations of these findings. The research results contribute to the knowledge of uses of intranet for management accounting and control in public hospitals.

Practical implications

The research offers insights into management accounting and control systems, as they are implemented through intranet in public hospitals. Work place relocation is less effective for grouping talents to work in offices at different locations. Face‐to‐face communication at a workplace is more efficient than communication through intranet applications. The study reinforced the belief that top management support is of prior concern in improving managerial performance.

Originality/value

The roles of IWAs on the time for system enhancement and workplace relocation have not previously been studied. The results provide some useful support of prior findings and some modifications as well as extensions that further understanding in these areas.

Details

International Journal of Accounting & Information Management, vol. 20 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 8 June 2010

Steve Chun Cheong Fong and Mohammed Quaddus

The purpose of this paper is to report the findings from a study of the relationships of organization support, user characteristics, task characteristics, and intranet…

Abstract

Purpose

The purpose of this paper is to report the findings from a study of the relationships of organization support, user characteristics, task characteristics, and intranet characteristics for using intranet applications to support management accounting in public hospitals.

Design/methodology/approach

To test the research hypotheses, data were collected from Hong Kong public hospitals using a questionnaire survey. The research attempts to identify how the interactions of these antecedents help to achieve intranet user information satisfaction (IUIS) and thus efficiency of management accounting in hospitals in terms of information quality of management accounting systems (MASIQ).

Findings

The results show that IUIS is positively associated with IQMAS in Hong Kong public hospitals. User characteristics such as information systems (IS) experience is positively associated with IUIS, and the extent of task characteristics is also positively associated with the IQMAS. The results have several implications for accounting IS management.

Research limitations/implications

The paper provides support for some prior research findings and some findings are not consistent with expectations. The paper is based on questionnaire responses of 157 hospital executives. The findings are then generalized to the population studied – Hong Kong public hospitals. More research is needed for exploration and confirmation of these findings.

Practical implications

The research offers insights into management accounting and control systems as they are implemented through the use of intranet in public hospitals. It suggests that top management support is of prior concern in improving managerial performance.

Originality/value

The paper bridges two disciplines of studies, management accounting and IS. The results provide some useful support of prior findings and some modifications and extensions that further understanding in this area.

Details

International Journal of Accounting & Information Management, vol. 18 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 8 May 2018

Mahesh Joshi, Monika Kansal and Sharad Sharma

This paper aims to explore the awareness of terminology related to intellectual capital (IC) among executives of Indian banks and the sources in which they mostly find IC-related…

Abstract

Purpose

This paper aims to explore the awareness of terminology related to intellectual capital (IC) among executives of Indian banks and the sources in which they mostly find IC-related terminology. The paper also explores relative and specific contributions of each selected source of information in creating IC awareness among bank executives in India and determines difference among the executives from the public and private sector.

Design/methodology/approach

This research paper follows a survey-based approach to capture the perceptions of Indian bank managers working middle and top management across different banks. Regression analysis and ANOVA were applied to data from 166 responses.

Findings

The study finds that IC awareness among Indian banking executives is reasonably high and is equally spread across the three sub-categories of capital (external capital, human capital and internal capital), though the relative awareness of external capital is on the higher side. However, the sources of awareness of IC terminology differ among executives from the public- and private-sector banks.

Research limitations/implications

The sample was limited to middle and top managers in the Indian banking industry and suffers from the usual limitations of survey-based research such as the design of the survey instrument and the personal biases of the respondents. Some limitations may also have arisen because of the definitions of IC elements adopted by this study.

Originality/value

This research adds a new dimension to the IC research by exploring the practical application and awareness of IC that deviates from traditional annual report-based disclosure and valuation studies. No existing literature has examined the survey-based awareness study, particularly on the banking industry. This paper provides a foundation for future studies that examine the operational awareness and application of IC in the service industries.

Details

International Journal of Accounting & Information Management, vol. 26 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 14 December 2021

Wooyang Kim, Donald A. Hantula and Anthony Di Benedetto

The study aims to examine the underexplored agenda in organizational citizenship behaviors (OCBs) through the collectivistic 50-and-older customers' lens when encountering…

Abstract

Purpose

The study aims to examine the underexplored agenda in organizational citizenship behaviors (OCBs) through the collectivistic 50-and-older customers' lens when encountering medical-care services by applying stimulus-organism-response (S-O-R) theory.

Design/methodology/approach

The authors propose an integrative causal model derived from employees OCBs perceived by the collectivistic 50-and-older outpatients in Korean medical-care organizations and test the causal relationships using structural equation modeling (SEM).

Findings

The three dimensions of OCBs are external stimuli to the synergistic relationship of both cognitive and affective organisms for enhancing the organization's external outcomes. The customers' organismic processes mediate the relationships between OCBs and the resultant outcomes. Customer satisfaction plays a pivotal role in determining customers' future behavior when converting the business relationship to friendship.

Practical implications

The proposed integrated model provides an overall mechanism of the collectivistic customer decision process in the medical-care service setting. The integrated model helps to understand better how customers proceed mental and emotional states with the encountered services and how frontline employees offer extra-roles beyond in-roles to their customers in touching points to maintain superior organizational performance.

Originality/value

The authors respond to the underexplored agenda in the OCB research discipline. The study is one of the few studies to examine the effect of OCBs from collectivistic customers' perspectives and apply a consumer behavior theory to explain a service organizational performance in an integrative causal model.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 34 no. 10
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 20 February 2020

Jeff Hai-chi Loo

The persistent growth of ‘nativists’ in Hong Kong not only highlighted people's consideration over mainlandization, it also stimulates Beijing's nerve on national security. This…

Abstract

Purpose

The persistent growth of ‘nativists’ in Hong Kong not only highlighted people's consideration over mainlandization, it also stimulates Beijing's nerve on national security. This paper adopts a critical perspective to explore the development of ‘Hong Kong Nationalism’ that emerged in 2015. It will show the development of ‘Hong Kong nationalism’ is a phenomenon compounded by the creation of critical academics, government exaggeration, and pro-Beijing media labeling. In fact, this phenomenon leads to the suppression of political space for critical opposition.

Design/methodology/approach

The interaction between Hong Kong Special Administrative Region (HKSAR) government, central government, critical academics, and pro-Beijing media will be used to adopt a conceptual framework to show how their interrelationship would derive tremendous impacts to the development of ‘Hong Kong Nationalism.’ It will further investigate some implications for the further political development in Hong Kong.

Findings

The development of ‘Hong Kong Nationalism’ illustrates the triangular relations between critical academic, HKSAR and the Beijing government, and pro-Beijing media. The critical academics create and imagine such ‘Hong Kong Nationalism’ with Hong Kong's political destiny that stimulates the nerve of Beijing and HKSAR on territorial integrity. The ‘imagined nationalism’ advocated by critical and opposition academics and advanced by the activists not only opened the Pandora's box that derives a Trojan horse scenario for the development of pan-democratic camp which affects the democracy movement tremendously.

Originality

This paper is the first academic paper to explore ‘Hong Kong Nationalism’ through analyzing the discourse advocated by critical academics. This paper can also fill in the gap from existing literature about social movement in Hong Kong as most of them ignored the influence of radical nativist movement.

Details

Asian Education and Development Studies, vol. 9 no. 4
Type: Research Article
ISSN: 2046-3162

Keywords

Article
Publication date: 1 January 2001

Gerald K Chau and Sidney J Gray

This study investigates the impact of environmental influences, particularly a secretive aspect of Chinese culture, on voluntary corporate disclosure practices. Evidence is…

Abstract

This study investigates the impact of environmental influences, particularly a secretive aspect of Chinese culture, on voluntary corporate disclosure practices. Evidence is provided of the similarly low level of voluntary disclosure by Hong Kong (HK) and Singaporian listed industrial companies. Further, a comparative analysis with prior research on UK/US companies indicates that the extent of voluntary disclosure by HK and Singaporian companies is lower overall. However, while this finding applies to both financial and nonfinancial information, it is not so in the case of strategic information for HK companies.

Details

Asian Review of Accounting, vol. 9 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 3 January 2017

Hio Hei Albert Wong

The purpose of this paper is to provide the historical and social contexts for the three protests in Macau in the Summer of 2014, while examining the popular discourse of the…

Abstract

Purpose

The purpose of this paper is to provide the historical and social contexts for the three protests in Macau in the Summer of 2014, while examining the popular discourse of the protests. These include simultaneous eruptions toward immediate issues, the political apathy of Macau residents and Castell’s model of “networked social networks.” It also discusses the competition for youth after the protests.

Design/methodology/approach

This paper first reviews the history of Macau, in particular the people’s struggle against corruption and privilege, and its little-discussed history of protest. Its innovation in communications, political structure and education development are also explained to illustrate the foundations which make possible protests against an obsolete social structure.

Findings

The author finds that the history of Macau since the nineteenth century does not lack protests, with goals ranging from protests against colonialism to national and local demands. Macau youth are now more able and willing to mobilize themselves to make demands on the administration, and activists find it necessary to pass down such experience for generations to come.

Originality/value

The paper deconstructs the traditional image of Macau’s politics, by appealing to the linkage between continuity and contemporary events, and calls for the reader’s attention toward its social activism.

Details

Asian Education and Development Studies, vol. 6 no. 1
Type: Research Article
ISSN: 2046-3162

Keywords

Article
Publication date: 13 October 2022

Wei Shan Cheong, Karunanithy Degeras, Khairul Rizuan Suliman, Mohan Selvaraju and Kavitha Subramaniam

Undergraduate students are known to be a high-risk group for mental health problems. The purpose of this paper is to constitute a repeated cross-sectional study on the trend of…

Abstract

Purpose

Undergraduate students are known to be a high-risk group for mental health problems. The purpose of this paper is to constitute a repeated cross-sectional study on the trend of depression over the years and factors associated with depression among undergraduates.

Design/methodology/approach

Cross-sectional data from five surveys between 2013 and 2020 (N = 1,578) among the undergraduates of Universiti Tunku Abdul Rahman, a private university in Kampar Malaysia, were combined. The Depression Anxiety and Stress Scale-21 was used to screen for depression. Cochran’s Armitage test was used to detect trend in depression. Logistic regression, random forest regression and extra gradient boosting regression were used to identify risk factors and classification.

Findings

The prevalence of depressive symptoms was found to be between 26.4% and 36.8% between the years with an average of 29.9%. There was no significant time trend in the prevalence. The risk of depressive symptoms was higher among female students, those who were dependent on family for financial support and those who were stressed.

Practical implications

Periodical screening for depression is warranted for the identification of students at risk for depression. Professional cognitive-behavioral therapies, peer support and consulting services should be made available to the students in need.

Originality/value

Depression among students had been studied widely, but the trend over years remains unexplored, especially in developing countries.

Details

Journal of Public Mental Health, vol. 21 no. 4
Type: Research Article
ISSN: 1746-5729

Keywords

Article
Publication date: 24 April 2023

Szu-Yu Chou, Chih-Wei Lin, Yi-Chun Chen and Jyh-Shen Chiou

This study aims to propose an integrated view and emphasize the importance of bank intangible value binding in customers' robo-advisory adoption. It explores the relationship…

Abstract

Purpose

This study aims to propose an integrated view and emphasize the importance of bank intangible value binding in customers' robo-advisory adoption. It explores the relationship between robo-advisors and traditional banking and defines the role of bank intangible assets value. It also attempts to understand if trust in the banking institution and the financial consultant determines the effect of these relationships.

Design/methodology/approach

The target sample of the study was investors who currently use wealth management services. This study collected 228 valid questionnaires and then executed structural equation model analysis to test the hypotheses.

Findings

Results showed that intangible value bindings play a mediating role, which positively affects consumers' willingness to adopt robo-advisors. Consumers' trust in banks and financial consultants are antecedent variables, which positively affect the intangible value bindings between consumers and banks. In addition, when the consumers' investment amount is higher, it will weaken the positive relationship between the intangible value binding and robo-advisor adoption intention.

Originality/value

Most of the past studies have focused on whether robo-advisors would replace personal financial consultants. This study proposes a hybrid model that contains both robo-advisors and traditional banking services, which encourage the acceptance of robo-advisors.

Details

International Journal of Bank Marketing, vol. 41 no. 4
Type: Research Article
ISSN: 0265-2323

Keywords

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