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This study focuses on the marketing strategies of the two most successful discount department store chains in Australia between 1969 and the late 1980s when consumer acceptance of both brand and format were being determined. It examines how they approached marketing a new-format national retail chain to the Big Middle of the market and the ways in which brands were differentiated.

Archival sources and oral histories provide evidence about the marketing strategies of each firm. These are integrated with press coverage, advertising and promotional activity to analyze marketing programs. Consumer research from the time offers insights into the effectiveness of campaigns.

The Coles and Myer retailing firms pursued similar marketing strategies to encourage adoption of their Kmart and Target discount department store chains, educating consumers about the links between their operational efficiencies and lower prices. Both firms not only formulated national standardized marketing strategies but also differentiated their positioning to maximize their appeal to consumers.

This article expands understandings of the ways in which new national retail chains are developed and marketed. It explores the intersection between public relations material and media coverage and the ways in which existing brands can be leveraged to legitimize new formats and encourage adoption. More broadly, it contributes to a literature on the “Big Middle”, a space occupied by dominant, volume-oriented retailers. In doing so, it demonstrates that foreign adopters can draw on Big Middle retail formats to quickly gain access to large population segments in their home markets.

The purpose of this paper is to indicate trade characteristics of Foreign direct investment (FDI) inflows in China and examine the dynamic interaction between FDI inflows and China’s international trade through empirical analysis.

At first, this paper builds the probability distribution model (Poisson and negative binomial (NB)) to capture the characteristics of spatial distribution of all kinds of FDI firms in Chinese cities and provinces based on count data, so as to indicate the potentials for further introducing FDI inflows in China; Second, this paper investigates the effects of trade on FDI firms inflows based on probability regress model (Binary Logit, Tobit, NB, Poisson, zero inflated negative binomial) and shows how international trade accelerates the different kinds of FDI firms to agglomerate in Eastern, Middle and Western region by the endowments of factors; third, this paper empirically examines the magnitude and characteristics of trade effects generated by FDI inflows by building dynamic panel model based on continuous data.

First, statistical tests of probability distribution model based on count data show that there are characteristics of spatial agglomeration of FDI firms such as manufacture firm, R & D firm, managing and marketing firm and total sectors, which obey NB distribution as whole; Second, this study indicate that FDI inflows have strong positive effects on the international trade in China’s provinces and on China’s regional trade, and that most of foreign firms in China are export oriented being strongly characterized as labor-intensive industries, especially, contributions of FDI to imports are greater than the contributions of FDI to exports in China’s Middle and Western trade, and the growth of FDI trade in China’s trade volume has been strong over the past years; third, the empirical results of models based on count data and continuous data indicate that FDI inflows have significantly positive relationship with international trade, that is, the relationship between FDI and international trade in the case of China is the characteristics with complement and imports substituting relationship.

Because of mixed data set for FDI inflows of processing and assembling trade and production-oriented FDI, efficiency-seeking and knowledge or technology – intensive FDI inflows in the past 36 years, the paper only investigate characteristics of FDI inflows in China before the turning point of financial crisis, but it is important for capturing the whole picture of trade characteristics of FDI inflows in China.

The derived quantitative results imply that there are still greater potentials for further introducing FDI inflows in China, and decision-maker should make policy of introducing FDI inflows which are favorable to supporting innovative activities and economic agglomeration, and preferably encourage efficiency-seeking and export-oriented FDI inflows so as enhance quality and efficiency of economic growth, which are also helpful to accelerate upgrade of Chinese industry and gradually shorten gap of growth among Eastern, Middle and Western region.

FDI inflows in China not only stimulate the remarkable growth of bilateral trade between host country and home country, but also promote the growth of international trade between China and the rest of the world. Thus, policies of bilateral or multilateral free-trade and investment area should be encouraged, which will be also favorable to promote the growth and welfare in all the regions.

This paper demonstrates that spatial distributions of FDI firms in Chinese cities and provinces obey NB probability distribution pattern, and puts forward the methodology of model based on count data and continuous data. Besides, this paper quantitatively indicates trade characteristics of FDI inflows in China as well as the dynamic interaction between FDI inflows and China’s international trade.

The purpose of this study is twofold: to investigate the role of big data in firms’ co-knowledge and value creation and to understand the underlying drivers behind value creation through big data in the oil and gas industry by underscoring the role of firms’ capabilities, trends and challenges.

Following an inductive approach, semi-structured interviews were conducted with senior managers and analysts working in oil and gas companies across eight countries. The data collected from these key informants were then analysed using the qualitative data analysis software ATLAS.ti.

Value creation through big data is an important factor for enhancing performance. It has a positive impact on both tangible (organisational performance) and intangible (societal) aspects depending on the context. Oil and gas companies understand the importance of big data to creating value in their operations. However, implementing and using big data has been problematic. In this study, a framework was developed to show that factors such as the shortage of data experts, poor data quality, the risk of cyber-attacks and unsupportive organisational cultures impede its implementation and utilisation.

The findings from this study have implications for managers and executives implementing big data and creating value across various data-intensive industries. The research findings, are contextual, however, and should be applied cautiously.

This study contributes to the value creation literature in the big data context. The findings identify the key areas to be considered for the effective implementation and utilisation of big data in the oil and gas sector. This study addresses a broad but under-explored issue (i.e. knowledge creation from big data and its implementation) and strengthens the academic debate within this research stream.

As a key element of corporate accountability, social and environmental accounting (SEA) has failed to yield significant results in terms of firms embracing goals other than financial profitability. Influenced by the work of critical accountants on dialogic accounting, the study rejects binary frameworks and aims to contribute to an essential element of SEA, stakeholder engagement.

Business concerned with unconventional gas (UCG) extraction was chosen from numerous vehicles suited to examining multiple views on contested issues. The research explores perspectives expressed by community, while also including perspectives of one gas firm. Research is viewed through the lens of critical futures theory and methodology causal layered analysis (CLA) in the analysis of the interviews at the case study site in Australia. In addition, to broaden the understanding of “accountability”, participants captured their own views through images that they interpreted in the interviews. This methodology is known as photovoice.

Findings suggest that CLA enables access to multiple, complex and nuanced perspectives and various ways of knowing, some of which are less conscious.

Accessing multiple perspectives, including marginalized voices, gives rise to the potential to then collaboratively develop a more inclusive set of solutions to critically examine, and the CLA methodology appears to provide a fuller story, address “blindness” and enable a clearer “seeing”. This suggests access to new understandings. These two potentials should be further explored through follow up research.

This practice-based methodology involving civil society could provide SEA accounting practitioners with a greater range of possibilities; they would therefore benefit from incorporating “CLA thinking” as a basis in developing a pluralist, democratic and transformative approach to stakeholder engagement.

The study is an initial contribution in an ambitious task of democratizing accounting and accountability.

The study addresses a gap in accounting and accountability research by applying a critical futures theory and a practice-based method.

Middle leaders play an important role in the education landscape, first and foremost as teachers, and second as leaders. The purpose of this paper is to identify the expectations and challenges experienced by first-time middle leaders in New Zealand primary schools, and identify the leadership development and support they were provided with.

This was a small qualitative study designed to collect data from the perspectives of first-time middle leaders and principals in New Zealand primary schools. Three methods were employed. Semi-structured interviews were conducted with six middle leaders who had been in the role for one to three years. These participants were identified through an analysis of recent public appointment records and then e-mailed with an invitation. Four principals from a local principals’ association were invited to comprise a focus group and relevant documents were analysed.

The findings from this study are presented in three sections: expectations, challenges and leadership development and support. Whilst the principals described wide and varied role expectations the middle leaders highlighted the importance of their teaching role with leadership responsibilities as secondary. From both perspectives time to do the administrative work was an overwhelming difficulty. A key finding was related to a lack of confidence to undertake the role in spite of efforts to provide and receive support. Overall, there was agreement that further development for new middle leaders was essential.

This small, limited study highlights the central role that middle leaders play in leading learning and teaching, and the existence of a lack of confidence. Further research is needed to delve into conditions that would enable new middle leaders to manage the challenges of time and confidence.

The research recommends that practitioners who are new to a middle leadership role be allocated dedicated time for performing the administrative tasks and participating in an ongoing induction programme. The middle leaders themselves and their schools would benefit from efforts to strengthen middle leadership development.

Although a great deal has been written about middle leadership, there is only a small amount of research about primary schools. This research adds valuable new information in a primary school context and breaks new ground in researching early career, first-time middle leaders in this context.

The purpose of this paper is to report findings from a larger study into the role of middle leaders of change in New Zealand higher education.

In total, ten middle leaders from the New Zealand higher education sector took part in a recent research project which examined successful change leadership in higher education. As part of that larger study, each middle leader answered questions about their views on being in the “middle” in their change leadership roles and their views on middle leadership in general.

The ten middle leaders all described their place in their respective organisations in terms of being “caught in between”, or “sandwiched between” senior management to whom they were accountable, lecturers whom they described as colleagues or peers, and subordinates for whom they had some functional and often moral responsibility. The paper discusses the perceptions of being in the “middle” and how change leaders reconcile their position as a subordinate, an equal and a superior. Insight is gained into how educational leaders reconcile their position in the “middle” as they hold management responsibility for both academic and general staff who are hierarchically, beneath them; lead teams of colleagues in collegial decision making; and answer to higher authority in the form of senior organisational leadership.

The participant contributions of personal observations and unfolding real life stories which meld personal common sense with local meaning have formed a unique local ontology therefore allowing for a deeper understanding of the contributing factors toward being in the “middle”. Some of these perspectives have been used by the author's own organisation in the development of leadership training for future organisational change, particularly those aspects concerning communication and participation that are tailored to meet the unique needs of management and staff.

For middle change leaders the focussed examination of the working relationship between middle change leaders and staff groups might prove to be a rich area of further study. These relationships take a variety of forms, including where a staff member has risen through the ranks (off the shop floor as it were) to take on the mantle of leadership, or simply where there is a shared understanding based on subject or professional backgrounds which binds the two together. Further investigation into these relationships may provide perspectives that enable leaders to develop a greater understanding of how change occurs.

The paper shows how the participants locate themselves as being “very much” in the middle in terms of line management of both resources and academic matters and often as being caught between competing imperatives, institutional dynamics and institutional structures.

Using a sample of US nonprofit organizations, where the identity of the auditor in charge of the audit is revealed, I investigate whether individual auditor characteristics (gender, engagement size and tenure) are associated with audit quality.

To investigate how individual audit partner characteristics affect audit quality, I follow Petrovits et al. (2011) and Fitzgerald et al. (2018) who investigate client characteristics and partner tenure as determinants of ICDs in nonprofits. I add three characteristics of the auditor in charge – gender, engagement size and tenure – to their models. In additional analyses, I use subsamples partitioned by client risk and audit firm size, and find that individual auditor characteristics generally play a more significant role in the issuance of ICDs and QAOs for riskier clients than for less risky clients.

My results show that female auditors are more likely to report internal control deficiencies and issue qualified audit opinions (QAOs) to nonprofits. I also find that auditors with more Single Audit engagements within the same year are less likely to report ICDs. In addition, auditor tenure is negatively associated with the likelihood of issuing an ICD report, suggesting that auditors become complacent as the length of the auditor–client relationship lengthens or, alternatively, that they are better able to assist their clients in correcting ICDs and in maintaining stronger internal control environments as they gain client-specific knowledge over time. Additional analysis suggests tenure and engagement load results are sensitive to the sample specification employed.

One caveat of this study is that self-selection bias may be present when a client chooses an audit firm, the audit firm selects a client, and the audit firm assigns a partner to the engagement. Future study with more advanced econometric models is needed to mitigate self-selection bias. Another limitation is that my sample consists of nonprofit organizations and may not be generalizable to for-profit firms. Another caveat of this study is that the tenure variable is truncated compared to prior literature (e.g. Fitzgerald et al., 2018). Also given the rarity of audit quality measures in the nonprofit setting, internal control deficiencies and qualified opinions are used as proxies for audit quality because they reflect both the quality of audit work and the quality of organizations' internal control and financial reporting. Future studies with data including additional audit quality measures could shed more light on the topic.

This study contributes to the literature in several ways. First, this study offers a more comprehensive examination on the impact that a broader set of individual auditor characteristics on audit quality in the nonprofit setting, compared to Fitzgerald et al.'s (2018) study. Second, the findings should be of interest to policymakers who recently mandated engagement partner disclosures from US audit firms (PCAOB, 2015b). Finally, another distinctive feature of this study is that I examine the impact of individual auditor characteristics on audit quality in a setting where Big 4 audit firms are not dominant.