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The purpose of this paper is to employ competitive analysis and accounting (CAA) spectrum to analyze the growth and development of social networking site (SNS) service industry in China. SNS service is a modern social cultural issue that affects communication channels and mannerisms.

This paper mainly utilizes archival resources as company financial reports and newspaper clippings online to provide a business and social developmental context to the study. Competitor analysis and accounting framework and organizational life‐cycle stages are utilized.

The study illustrates competitive analysis and accounting in modern telecommunication business. It explores the perception of contemporary management accounting, and then raises an awareness of the relationship among accounting, business strategy, and social life.

This paper is based on two case studies; the findings may not be generalizable to other contemporary culture service companies. The cases have shown certain reasons why different CAA techniques are used by the companies in various stages of the organizational life cycle.

First, in their start‐up stage, both Tencent and Renren, two SNS service companies, engage in product development to obtain founding resources and acquire customers so as to enhance market share. Second, in their growth stage, the two companies engage in product financing through capital market. Tencent even further extends its business to trade financing.

Accounting has attained an increased importance for SNS in the social media culture. Such connection is especially found in competitor analysis and accounting in different stages of the organizational life cycles as addressed in the study.

Social networking site (SNS) service is a popular cultural issue that affects communication methods and mannerisms. The purpose of this paper is to analyze the case of the growth and development of a China SNS service company using the strategic management accounting (SMA) spectrum.

The paper primarily employs archival resources such as company reports and newspaper clippings online to provide a business and social developmental context to the study. Three propositions are developed and discussed.

The study illustrates SMA application in business. It shapes the perception of contemporary accounting, and then delivers an awareness of the relationship among business strategy, accounting, and social life.

This paper is based on a single case study, thus the findings may not be generalized to other popular culture service companies. The case has shown some reasons why different SMA techniques are used by the company in different stages of the organizational life cycle.

First, in the start‐up stage of an SNS service company, it engages in product development to obtain funding resources and market so as to enhance market share. Second, in the growth stage of SNS service, the company engages in product financing through the capital market and trade financing.

The SNS service has emerged for accounting for popular culture. Such connection is especially found in SMA in different stages of the organizational life cycles as addressed in the study.

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.

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.

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.

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.

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.

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.

Despite the increasing popularity of entrepreneurship among students in colleges and university, there is a surprising scarcity of theoretical or empirical research on this topic. In this article, we define the concept of student entrepreneurship, delineate its domain, and demarcate its boundaries. We propose a preliminary typology of student entrepreneurship rooted in the works of three leading economists from the Austrian School of Economics: Joseph Schumpeter, Israel Kirzner, and Ludwig Lachmann. We also identify and discuss important challenges associated with the practice of student entrepreneurship. The article concludes by advancing a future research agenda for the study of student entrepreneurship.

This purpose of this paper is to evaluate Millennials’ intention to use service mobile apps and assess gender as a moderator.

An extended technology acceptance model framework that includes information quality and self-efficacy guides this research. PLS-SEM is used to evaluate the data and test the hypotheses.

The study reveals that information quality, self-efficacy, perceived ease of use and usefulness, and attitude influence Millennials’ intentions to use service mobile apps. Additionally, gender is found to partially moderate the results.

Service companies that rely on mobile apps to deliver services ought to consider the disparities among the Millennial generation, increasing the likelihood that Millennial customers will adopt service mobile apps and that they receive acceptable customer experiences.

This paper examines the factors influencing adoption and use of service mobile apps among Millennials and examines gender as a moderator. Additionally, guidelines for service mobile app design are included.

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.

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).

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.

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.

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.

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.

Spectacular bankruptcies of the Orange County Investment Pool in December 1994 and Barings Bank in February 1995 mounted a pressure on the U.S. Financial Accounting Standards Board (FASB) to issue Statement No. 133, Accounting for Derivatives Instruments and Hedging Activities (FAS 133). Although measuring derivatives at fair value is a major improvement in accounting for derivatives, such type of accounting falls short of quantifying and reporting the risk of losses associated with derivative instruments. The purpose of this paper is to suggest an alternative approach to market valuation by integrating quantitative market risk estimation into the valuation method. The paper will use the Barings Bank experience to demonstrate how FAS no. 133 disclosure falls short of disclosing the magnitude of the market risk held by the bank at the end of 1994. It will also demonstrate how using a risk‐impacted value would have improved the disclosure of how much the bank stood to lose from their open positions.

The next generation of Building Information Modelling (BIM) seeks to establish the concept of Building Knowledge Modelling (BKM). The current BIM applications in construction, including those for asset management, have been mainly used to ensure consistent information exchange among the stakeholders. However, BKM needs to utilise knowledge management (KM) techniques into building models to advance the use of these systems. The purpose of this paper is to develop an integrated system to capture, retrieve, and manage information/knowledge for one of the key operations of asset management: building maintenance (BM).

The proposed system consists of two modules; BIM module to capture relevant information and case-based reasoning (CBR) module to capture the operational knowledge of maintenance activities. The structure of the CBR module was based on analysis of a number of interviews and case studies conducted with professionals working in public BM departments. This paper discusses the development of the CBR module and its integration with the BIM module. The case retaining function of the developed system identifies the information/knowledge relevant to maintenance cases and pursues the related affected building elements by these cases.

The paper concludes that CBR as a tool for KM can improve the performance of BIM models.

As the research in BKM is still relatively immature, this research takes an advanced step by incorporating the intelligent functions of knowledge systems into BIM-based systems which helps the transformation from the conventional BIM to BKM.

A number of studies have highlighted the problems and challenges that have been encountered with the analysis of best value and partnering tenders carried out in the UK public sector. One of the principal issues is that client organisations and decision makers have to assess numerous diverse quality attributes as part of the contractor selection process. The purpose of this paper is to present the findings of research, which aimed to identify the core factors, which could be used to differentiate bids in the context of social housing.

A questionnaire was sent to a cross‐section of stakeholders within the social housing sector asking the respondents to rank the importance of 35 attributes with respect to selecting a successful contractor. The responses were subjected to principal component analysis to detect a structure in the relationship between the attributes and classify the attributes into a set of factors.

The results indicate that the 35 attributes could be grouped together and reduced to ten core factors.

Application of the results could enable the stakeholders to streamline the tender analysis procedure allowing the high volume of tenders to be dealt with more effectively and efficiently.

It is not expected that client organisations would limit their tender analysis to the ten core factors only. They are not intended to be prescriptive and the paper only provides a starting point in using them in the choice of contractor selection quality attributes.