Search results

Asian Review of Accounting (ARA), a leading journal in the field of accounting, completed its 29 years of active publishing in the year 2019. The primary objective of this study is to provide a comprehensive overview of the journal's publishing activities over these years.

The authors use the bibliometric analysis and graphical visualization of bibliographic data to ascertain the publication pattern of ARA. Annual publication and citation structure, leading trends in authorship, institutional affiliation, country affiliation, most cited papers in ARA, documents most cited by ARA and frequency of keyword occurrence are also studied to provide a comprehensive overview of the journal between 1992 and 2019.

Major findings show that ARA has a progressive trend, in terms of both productivity and stature. The journal is highly influenced by Australia and Malaysia in respect of productivity. Major themes published include auditing, financial accounting, governmental and nonprofit accounting, corporate social responsibility, accounting education and financial reporting.

This study offers the first of its kind comprehensive summary of the research work published in ARA.

This paper reports the results of the effects of the release, in the United Kingdom, annual reports and accounts (ARA), on security prices and trading volume of the U.K. firms. If the information reported in the annual reports and accounts (ARA) is relevant, the U.S. security market will respond to the release news through return and volume variances. Both signals are indicators of the relevance of the annual reports and accounts. The results of the analysis suggest the existence of unexpected returns to the annual reports and accounts and no corresponding U.S. trading volume response. The price results are in marked contrast to the findings of previous research that examined the information content of U.S. domestic annual reports, but do not detect a stock price response (e.g., Foster et al. 1986; Bernard and Stober 1989; Cready and Mynatt 1991). Our stock price analyses indicate that non‐U.S. GAAP accounting measures do not impede U.S investors' ability to use U.K. firms' ARA in valuing the sample firms. Indeed, U.S. investors use information from the ARA in their valuation of U.K. firms. Since trading responses to a disclosure are generally more easily detected than price responses (Cready and Hurtt 1999), these findings jointly suggest the provincial nature of the ARA release.

Although marketing functions are basically the same for services and products, there is a significant difference in the organization and implementation for exploiting a competitive advantage in business‐to‐business services.

The present work investigates the micro-mechanisms underlying the link between psychological contract violation (PCV) and incivility in women employees. Building on social exchange theory (SET) and the norm of reciprocity, the authors utilized a multi-dimensional variable, labeled “Aggressive Reciprocal Attitude” (ARA), composed of three sub-constructs, namely anger, hostility and negative reciprocity, to explain negative women's uncivil behaviors. Further, the effect of conscientiousness is hypothesized to restrain the mechanism of ARA.

Confirmatory Factor Analysis (CFA) and Covariance-based Structural Equation Modeling (CB-SEM) were used on a sample of 194 women from 4 different organizations to empirically validate the proposed conceptual model and test the hypothesized relationships.

Women's ARA is shown as a partial mediator of the relationship between PCV and incivility. Conscientiousness significantly moderates the link between ARA and incivility.

Managers should avoid stereotyping women as more compliant and submissive. Based on women's tendency to reciprocate negatively, this study’s findings suggest that reducing the negative reciprocity attitude is advisable by demonstrating that negative responses are an unsuccessful strategy and encouraging other forms of reaction.

By introducing the negative reciprocity attitude in the construction of the variable ARA, the authors overcome the contradiction between the social role theory, according to which women avoid unsociable behaviors, and studies demonstrating a remarkable presence of conflicts among women.

The purpose of this paper is to apply an economic sociology perspective to the activity–resource–actor (ARA) interaction model for business relationships. Interaction has been chosen as a conceptual domain where economic sociology has a particularly high potential to advance business-to-business (B2B) marketing in terms of its future research directions.

The paper provides a structured account of economic sociology through the description of eight key economic sociology concepts and discussion of the structuration theory. This is followed by an overview of the usage of the eight key economic sociology concepts in current B2B marketing research, and concludes with outlining eight specific future research directions which guide future research on interaction in business relationships.

Eight economic sociology concepts are identified: embeddedness, networks, institutions, power, social capital, identity, social structures and cognition. An overview of the application of these constructs within the B2B marketing literature shows how most of them are used as metaphors with a gap in understanding their economic sociology background.

Future research directions are described individually, do not include potential interaction effects and are developed within the ARA interaction model framework. Given the conceptual nature of the paper, it does not provide any empirical data and illustrations related to any of the eight key economic sociology concepts.

The paper answers a call for a wider integration of economic sociology into the B2B marketing literature. It provides a systematic eight-concept economic sociology framework to be used by B2B marketing theorists and researchers. The paper finishes with eight concrete future research directions through which an economic sociology perspective can help advance B2B marketing theory and business relationship management practice. A brief discussion of managerial implications is also provided at the end.

This paper aims to refine conceptual treatment of the social facet in business relationships and reinforce its significance in the industrial marketing and purchasing (IMP) research tradition by integrating the concept of social capital in its original interpretation into the actor-resource-activity (ARA) model.

The paper begins by indicating some typical conceptual challenges associated with application of social capital in IMP. This is followed by a conceptual clarification that explores the origin and the essence of social capital in economic sociology. Finally, the paper proposes integrating social capital in its original interpretation into IMP’s ARA model and presents four propositions on how social capital is created in interaction between business actors.

The paper shows how bridging Bourdieu’s theory of social capital with the IMP approach may solve the identified conceptual challenges. This paper’s main contribution is a cyclical model depicting how social capital is created in business networks. It is integrated into the ARA model and designed specifically for studying the social facet of business relationships.

The paper is expected to aid IMP researchers in empirical contexts where the social component in business relationships is particularly prominent. As such, the novel approach presented could be used to further understand how social exchange processes are related to relationship governance, relationship initiation and development.

The proposed model shows how social capital is generated through the dynamic interplay in the social facets of actor, activity and resource dimensions, emphasising its creation dynamics. The model integrates insights from the classic works in economic sociology to strengthen the social side of IMP’s socioeconomic interface and is intended to be used as a tool for empirical application.

This study aims to propose an analytical tool based on the activities–resources–actors (ARA) model to understand the coordination mechanisms in humanitarian action. The tool identifies the phases of humanitarian action and analyzes the underlying mechanisms that facilitate coordination among organizations.

This study uses a literature review to develop analytical grids and theoretical propositions based on the ARA model.

The ARA model is a useful tool for understanding coordination mechanisms in humanitarian action. The study identifies key elements of interaction systems and characterizes the phases of humanitarian action. Effective coordination among organizations is essential for successful aid delivery. The study provides four theoretical propositions.

Future research could validate the propositions formulated in this study through case studies.

The analytical grids proposed in this study can be used by humanitarian organizations to improve their coordination mechanisms and aid delivery processes.

Effective humanitarian action can help alleviate the suffering of individuals affected by crises and contribute to the overall well-being of communities. The analytical tool proposed in this study can improve the effectiveness of humanitarian action and ultimately benefit society.

This paper presents an original approach by leveraging the ARA model to develop an analytical tool for humanitarian action, which is useful for both practitioners and researchers. In addition, the paper attempts to overcome the siloed vision of humanitarian action by highlighting “emergency-development” aspect.

The purpose of this paper is to analyse the accounting education manuscripts published in the Asian Review of Accounting from 1992 to 2007.

Content and citation analyse techniques have been used to examine authorship, affiliation, educational themes and citation arrangements of manuscripts.

Results indicate that whilst there is a predominance of authors and institutional affiliation to Australia, educational themes tend to focus on Asian issues.

The regional nature of the Asian Review of Accounting and the lack of a dedicated accounting education journal in the region over the period provides valuable insight into the publishing patterns in accounting education and the regional interests of academics.

The purpose of this study was to understand factors that hinder success of at-risk students and whether blending advising models helps students who are on academic warning or probation. In this chapter, the researchers reflect on the development and implementation of an academic recovery program (ARP) that involved 332 at-risk students during a three-year period, beginning in the Fall of 2016. When conceptualized, the ARP centered on the issue of development of students on all levels – as individuals, as scholars, and as creators and consumers of knowledge.

The results show that 54% of ARP students exited the program with good standing and persisted at the university (graduated or enrolled at the end of the period of the study). Of the 46% that were not retained by the university, 32% left with good standing. Qualitative explorations indicated that students in the program experienced a variety of academic and external challenges that prevented students from reaching success. These challenges resulted in heightened levels of stress and anxiety about their college success.

Building on stimulus organism response theory, this study aims to examine the influence of Integrated store service quality (ISSQ) on omnichannel shoppers’ attachment to the integrated store with the mediating role of omnichannel customer engagement (CE) dimensions (absorptive attention, enthusiastic participation and social connection). This research demonstrates the effect of customers’ attachment to the integrated store on the willingness to pay more for omnichannel services and products of the retailer, their cross-buying behaviors in future purchases and loyal webrooming intentions. The moderating role of perceived relationship investment and alternative retailer attractiveness (ARA) in a few proposed relationships was also tested.

The research is descriptive, quantitative and cross-sectional investigation. A purposive sampling technique was used for selecting the study respondents. The data was collected from n = 589 Indian omnichannel shoppers who have experience shopping in the brick and mortar store of channel-integrated stores using a validated self-administered questionnaire. The proposed conceptual model was tested using PLS-SEM.

The results indicate that omnichannel CE dimensions (absorptive attention, enthusiastic participation and social connection) positively mediate the relationship between ISSQ and customer attachment to the store. Customer attachment to the store significantly impacts their willingness to pay more, cross-buying behaviors and loyal webrooming intentions. The moderating effect of the customer-perceived relationship investment and ARA revealed that it significantly impacted the relationship between ISSQ and willingness to pay more, cross-buying behaviors and loyal webrooming intentions. This research also demonstrated the direct impact of ISSQ on willingness to pay more, cross-buying behaviors, loyal webrooming intentions and the indirect impact through different CE dimensions and attachment with the store.

The study is conducted in the Indian population, where omnichannel retailing is still nascent.

This study addresses the need to investigate the impact of CE and their attachment to stores driven by the in-store service quality of integrated stores on the various postpurchase consumer behaviors. To the best of the authors’ knowledge, this study is the first to show that ISSQ might affect their willingness to pay more, cross-buying behaviors and loyal webrooming intentions through different CE dimensions and their attachment to the store. The moderating effect of customer-perceived ARA and their perception of retailers’ investment in a relationship on proposed hypotheses was also tested.