Search results

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in Accounting Education). Using this analysis, we identified the top 20 articles of the 195 articles published. This analysis provides an understanding of the relative contribution and impact of the papers published in Advances in Accounting Education, and the information provides past authors with a measure of how their contributions compare with the contributions of other authors. Also, this analysis may be valuable for potential contributors who are developing a research topic in that it will enable them to identify the types of articles that have traditionally had the greatest impact.

We also identify the top 30 authors of the 383 who have published in the journal. This analysis not only gives feedback to the authors listed, but also helps accounting education researchers identify authors whose work may be relevant to their interests.

We report the research categories (issues) and methodologies used for all articles published from 1998 to 2015 in Advances in Accounting Education. We also compare the research issues and research methodologies used in Advances in Accounting Education to those in the Journal of Accounting Education and Issues in Accounting Education for the period 2006–2015. Authors considering submitting a manuscript to one of these journals can use this information to determine which journal might be the best fit for their work.

Over the last 10 years, small- and medium-sized enterprises (SMEs) in developed countries have faced increasingly stiff competition in their local markets, which has put the survival of many of them at risk. To reduce their vulnerability, many SMEs have targeted sales to other countries. Recently, however, the pace and intensity of these firms’ export activities appear to have decreased, as their traditional markets (i.e., the United States and Europe) have been experiencing slow growth. This situation has led some SMEs to explore the possibility of exporting to less traditional countries presenting more opportunities. However, a good number of entrepreneurs remain hesitant to go down this road, in particular given the uncertainty that prevails in those regions and the risks they represent in terms of exports. This study, which was conducted with a sample of 582 Canadian manufacturing SMEs, reveals that two characteristics help explain the fact that some SMEs choose to export to higher risk countries, more specifically to Asia. These characteristics are a positive attitude towards risk-taking among managers and the implementation of certain risk management mechanisms.

Ridley Scott’s 1982 cinematic production of Blade Runner, based loosely on a 1968 story by Philip Dick (Do Androids Dream of Electric Sheep?), is read within a general context of critical theory, the purpose being twofold: first, to highlight the film’s fit with, and within, several issues that have been important to critical theory and, second, to explore some questions, criticisms, and extensions of those issues – the dialectic of identity/difference most crucially – by speculations within and on the film’s text. The exploration is similar in approach to studies of specific films within the context of issues of social, cultural, and political theory conducted by the late Stanley Cavell. Interrogations of dimensions of scenarios and sequences of plotline, conceptual pursuit of some implications, and assessments of the realism at work in cinematic format are combined with mainly descriptive evaluations of character portrayals and dynamics as these relate to specified thematics of the identity/difference dialectic. The film puts in relief evolving meanings of prosthetics – which is to say changes in the practical as well as conceptual-semantic boundaries of “human being”: what counts as “same” versus “other”? “domestic” versus “foreign”? “integrity” versus “dissolution”? “safety” versus “danger”? And how do those polarities, understood within a unity-of-opposites dialectic, change, as human beings are confronted more and more stressfully by their own reproductions of “environment” – that is, the perspectival device of “what is ‘text’ and what is context’?” – and variations of that device by direct and indirect effects of human actions, as those actions have unfolded within recursive sequences of prior versions of perspectival device, a device repeatedly engaged, albeit primarily and mainly implicitly, as a “prosthetic that could not be a prosthetic.”

Hail risk management is essential for successful farm management in German fruit production, particularly because hail events and associated losses have increased in recent years. The purpose of this paper is to conduct a detailed risk analysis comparing different strategies to manage hail risk, taking into account farmers’ risk aversion and farm-specific conditions.

Within an expected utility framework, two different strategies for managing hail risk are compared: one belonging to the group of financial instruments (hail insurance) and the other to the group of technical instruments (anti-hail net). A unique data set comprising a ten-year time series of orchard-specific hail damage and hail insurance data is used.

For orchards with low local hail risk and low yield potential, not using hail risk mitigation is most efficient. For orchards with high local hail risk and high yield potential, anti-hail nets provide the highest certainty equivalents. For orchards with high local risk, but low yield potential, hail insurance is most efficient. For orchards, with low local risk, but high yield potential, the certainty equivalents are higher for anti-hail net, when the farmer is risk neutral or slightly risk-averse. With increasing risk aversion, hail insurance is most efficient, which can be explained by the greater degree of the instrument’s flexibility.

The novelty of the study lies in the direct comparison of the risk effects of anti-hail nets and hail insurance in fruit production.

There is no argument among serious researchers that a mongoloid stock first colonized the New World from Asia. Nor is there controversy about the fact that these continental pioneers used the Bering Land Bridge that then connected the Asian Far East with Alaska.– Gerald F. Shields, et al.American Journal of Genetics (1992)

The purpose of this study is to present an attempt to evaluate Italian olive oil brand competition thought the analysis of consumers’ visual perspective.

Through the implementation of a new information technology system called “Visual Marketing REL”, which furnishes eye-tracking measures, the authors were able to produce important information relative to the layout organization of to the Italian olive oil shelf, a strategic product of the agro-food chain. The research uses the “in situ” testing of the software developed.

The research, following up the thesis of sensorial marketing affecting choices, intends to identify an IT tool to facilitate the design of the shelf by increasing the efficiency of the retail mix. Results highlight that specific positioning could impact the differentiation effect and orientate consumers’ choices, thus increasing the efficiency of the retail mix.

To generalize the results would require many repetitions of different product categories. In this case, it would be possible to quantify the levels of correlation between visual information and sales.

This work opens important considerations in terms of strategic management of modern distribution, leaders and minor brands competitive relationship, as well as opportunities for producers of high-quality products, which could address their strategies to differentiation and niche market in cooperation with retailers.

The research aims to encourage the process of consumer choice and reduce information asymmetries.

The most important result is the connection among choices, visualization, differentiation strategy and positioning/ordering on the shelf. The layout management, in fact, could be used as a joint strategy of retailers as well as producers to emphasize quality and price differentiation, thereby increasing sales. Moreover, the study provides for the first time the outcomes of a brand new software “Visual Marketing REL”, highlighting its limits and positive elements.