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The objective of the current study was to examine the relationship between visitation patterns of museums at home when compared to museums visited on holidays taken. The data were collected from a sample of residents of Alta, a fjord town in northern Norway. A multiple discriminant analysis was first conducted to ascertain the factors that increased the probability of visiting a museum at home. The variables that correlated significantly with the discriminant function were collectively named “cultural consumption”. Subsequently, a bivariate correlation analysis was performed in order to examine the relationship between the significant discriminant function and the frequency of visits of the same sample to museums on their holidays. Theoretical and practical implications of the study are also discussed.

This study explores the question of whether investors can successfully detect management fraud using a firm's financial statements. Using financial ratios obtained from fraudulent companies’ financial statements, we examine the effectiveness of both logit and discriminant analyses in predicting the likelihood of fraud. Sixty-eight fraudulent companies used in the study are identified from the SEC's Accounting and Auditing Enforcement Releases. Our research design has addressed certain weaknesses present in prior fraud-detection studies. The empirical results suggest that ratio analysis is grossly ineffective in detecting financial statement fraud. We also discuss the implications of our findings on future research.

The purpose of this chapter is to describe a study that identified the school variables that seem to have the greatest impact on placement of students in high incidence special education programs (i.e., special programs for students with emotional and/or behavioral disorders, specific learning disabilities, and educable mental handicaps). School records of 42 students who were identified when they were in primary school as at risk for learning, emotional, and behavioral disorders were examined retrospectively over three grades (i.e., grades 3 and 4, grades 5 and 6, and grades 7 and 8). Of these, 21 students had been placed in high incidence special education programs, and 21 had not been placed. Low achievement and academic performance and a high number of negative comments by their teachers were the two most salient variables associated with placement. Implications for prevention/intervention efforts and effective service delivery options are discussed.

This study aims to provide an integrated view of performance measurement systems (PMS) by developing a taxonomy reflecting the interdependencies among various PMS aspects. This study aims to move the study of PMS from a cartesian form of contingency fit to a configuration form. More specifically, the following research question is investigated in this study: To what extent do similar patterns across various dimensions of PMS occur with regularity? Using a survey approach to collect data from a sample of manufacturing firms, this study aims to develop a taxonomy based on three aspects of the PMS process, namely the design (i.e., the mix of financial, customer, internal processes, innovation and learning measures), the use (i.e., monitoring, strategic decision-making, attention-focusing, legitimization), and the revision (i.e., the addition, deletion, and changes in performance indicators). Three patterns of relationships reflecting the role and importance of PMS within the organization emerge: (a) PMS as an outcomes surveillance mechanism, (b) PMS as a management support tool, and (c) PMS as an institutionalized organizational process. This study contributes to the management accounting literature by providing a different understanding of the various levels of integration of PMS within organizational routines.

Ethical leadership is of great interest in the accounting profession. After numerous ethical and moral leadership failures over the last two decades, where accounting professionals played a significant role in the fraudulent behaviors that impacted individuals, businesses, and the economy as a whole, the profession has renewed its focus on promoting ethical behavior. To date, research contributing to improving ethical behavior in the accounting profession has been minimal. A plethora of research has identified the deficiency of ethical reasoning and conduct in accounting students and professionals but has provided minimal recommendations on how to improve the status quo. Earlier studies have also found that values based, ethical and transformational leadership behaviors contribute to leader effectiveness in the accounting and business professions. What has not been studied or identified are the specific ethical and transformational leadership behaviors that should be sought or developed in professionals that would improve the ethical conduct and effectiveness of accounting leaders. This study seeks to address the gap in the literature by using neuro network analysis to understand the individual components of ethical and transformational leadership that result in leaders that are more effective in the profession. It concludes that in this study of 212 accounting professionals, ethical leaders that: (a) communicate openly, (b) are trustworthy, (c) consider and support their subordinates’ interest and (d) are altruistic, with a selfless concern for the well-being of others and transformational leaders that encourage their followers to think creatively are innovative are more effective leaders.

This paper is the main section on quantitative data analysis. It explains the concepts at a greater detail to help non-Math/Stat scholars to understand the basics easily. Proper data analysis is critical to any research. If data are not properly analyzed, then it may give results which either cannot be properly interpreted or wrongly interpreted. This section covers univariate, multivariate analysis and then, factor analysis, cluster analysis, conjoint analysis, and multidimensional scaling (MDS) techniques.

This study develops a typology of web site structure and then makes a cross-national comparison between Korea and Australia. Using a content analysis method, the study classifies 383 corporate web sites based on the typology. The study identifies two general types of web site structure: the hypermedia type and static image type and uses cluster analysis and discriminant analysis to verify the results. The study then tests predictions as to which type of web site will be more prominent in Australia versus Korea based on cultural factors. Results show that Korean firms employ the hypermedia type more frequently, whereas Australian companies are more prone to use the static image type. Cultural factors and industry-based factors are used to explain the results.

This chapter examines residents’ attitudes toward the use of local cuisine and culinary establishments in developing a destination brand. Analyses were based on a sample of residents in Taiwan. Three distinctive groups were identified: “indifferent,” “ambivalent,” and “supportive.” Residents belonging to the latter category had the most interest in being involved in promoting culinary cuisine to international tourists. The ambivalent group was conservative in making recommendations to international tourists about local food. The indifferent members had a low level of support for using culinary tourism. Generally, residents were likely to recommend snacks at local night markets and seafood-based cuisine at Chinese restaurants to international tourists. The chapter concludes with a discussion of implications for developing effective destination branding strategies through culinary tourism.