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1 – 10 of over 1000Jose Luis Arquero, Carmen Fernandez-Polvillo and Trevor Hassall
Despite the institutional calls to include the development of non-technical skills as objectives in accounting curriculum and the attempts to do so, a gap between the level of…
Abstract
Purpose
Despite the institutional calls to include the development of non-technical skills as objectives in accounting curriculum and the attempts to do so, a gap between the level of skills exhibited by graduates and those needed to succeed as a professional is still perceived. One of the possible causes could be students' overconfidence, defined as a very optimistic assessment of their own abilities. The main objective of the paper is to assess the existence of overconfidence.
Design/methodology/approach
Two samples, students and employers were surveyed regarding the exhibited level of accounting graduates in a set of 22 non-technical skills, highlighted as relevant in the literature. This enabled a comparison of the opinions of employers with the perceptions of students concerning the demonstrated level of such skills.
Findings
The results of this study support the existence of students' overconfidence. In all the skills students score their ability higher than employers do with those differences being statistically significant in 21 out of 22 skills. Employers who are in closer contact with entry level accountants perceive even lower exhibited skills levels in graduates.
Research limitations/implications
Overconfident students would be less motivated to actively participate in activities designed to improve skills resulting in underachievement and in lower performance. This low performance in highly valued skills could potentially harm their employability.
Originality/value
Although the literature focussing on non-technical skills in accounting is prolific there are few papers comparing the views of employers and students, and there are no previous studies focussing on overconfidence.
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Sascha Kraus, Sandipan Sen, Katrina Savitskie, Sampath K. Kumar and John Brooks
The purpose of this paper is to examine millennial customer perceptions of food trucks and to identify factors that can foster their behavioral intentions pertaining to food…
Abstract
Purpose
The purpose of this paper is to examine millennial customer perceptions of food trucks and to identify factors that can foster their behavioral intentions pertaining to food trucks.
Design/methodology/approach
The study is based on a sample of 247 millennial customers of various food truck vendors in the United States and was assessed using ordinary least squares regression analysis.
Findings
Food truck image and employee friendliness were found to impact both customer satisfaction and word of mouth behavior; however, the other hypotheses were not supported.
Research limitations/implications
There were two limitations. The first was that one of the constructs did not achieve the minimum average variance extracted. The second was that data collection was done in a single city in the United States; therefore, future research could overcome these limitations through a refinement of the construct’s items and targeting more cities.
Originality/value
There has been limited academic research on the millennial customer perceptions of the food truck phenomenon. This research addresses that gap through a field study that examines factors that contributed to the growth and popularity of food trucks among millennials
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Grainne Dilleen, Ethel Claffey, Anthony Foley and Kevin Doolin
This paper aims to investigate how actors in the farmer’s network influence the adoption of smart farming technology (SFT) and to understand how social media affects this adoption…
Abstract
Purpose
This paper aims to investigate how actors in the farmer’s network influence the adoption of smart farming technology (SFT) and to understand how social media affects this adoption process, in particular focusing on the influence of social media on trust in knowledge dissemination within the network.
Design/methodology/approach
The methodology used a two-stage process, with semi-structured interviews of farmers, augmented by a netnographic approach appropriate to the social media context.
Findings
The analysis illustrates the key role of the farmer network in the dissemination of SFT knowledge, bringing insight into an important B2B context. While social media emerges as a valuable way to connect farmers and promote discussion, it remains underused in knowledge dissemination on SFT. Also, farmers exhibit more trust in the content from peers online rather than from SFT vendors.
Originality/value
Novel insights are gained into the influence of the farming network on the accelerated adoption of SFT, including the potential role of social media in mitigating the homophilous nature of peer-to-peer interactions among farmers through exposure to more diverse actors and information. The use of a social network theory lens has provided new insights into the role of trust in shaping social media influence on the farmer, with variances in farmer trust of information from technology vendors and from peers.
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Carlo Giua, Valentina Cristiana Materia and Luca Camanzi
This paper reviews the academic contributions that have emerged to date on the broad definition of farm-level management information systems (MISs). The purpose is twofold: (1) to…
Abstract
Purpose
This paper reviews the academic contributions that have emerged to date on the broad definition of farm-level management information systems (MISs). The purpose is twofold: (1) to identify the theories used in the literature to study the adoption of digital technologies and (2) to identify the drivers of and barriers to the adoption of such technologies.
Design/methodology/approach
The literature review was based on a comprehensive review of contributions published in the 1998–2019 period. The search was both automated and manual, browsing through references of works previously found via high-quality digital libraries.
Findings
Diffusion of innovations (DOIs) is the most frequently used theoretical framework in the literature reviewed, though it is often combined with other innovation adoption theories. In addition, farms’ and farmers’ traits, together with technological features, play a key role in explaining the adoption of these technologies.
Research limitations/implications
So far, research has positioned the determinants of digital technology adoption mainly within the boundaries of the farm.
Practical implications
On the practical level, the extensive determinants’ review has potential to serve the aim of policymakers and technology industries, to clearly and thoroughly understand adoption dynamics and elaborate specific strategies to deal with them.
Originality/value
This study’s contribution to the existing body of knowledge on the farm-level adoption of digital technologies is twofold: (1) it combines smart farming and existing technologies within the same category of farm-level MIS and (2) it extends the analysis to studies which not only focus directly on adoption but also on software architecture design and development.
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Fatah Behzadian and Naser Izadi Nia
In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users…
Abstract
In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPAs) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of the Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in the auditing process is not effective as an independent auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality, while the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.
Isabel C. Botero and Tomasz A. Fediuk
Justice perceptions describe an individual's evaluation of whether decisions or actions are fair or unfair. These perceptions are important because they affect individual…
Abstract
Justice perceptions describe an individual's evaluation of whether decisions or actions are fair or unfair. These perceptions are important because they affect individual attitudes and behaviors in different situations. Family firms develop and implement governance policies and structures (i.e., governance systems) to diminish the problems that can arise from the overlap between the business, the family, and the ownership systems of a firm. Governance systems help family firms have a clear structure of accountability and a clear understanding of the rights and responsibilities that family and non-family members have toward the family enterprise. Research on governance to date has focused on the practices and policies that exist and their effects on the family firm. However, in the governance context, individual perceptions are important because they are likely to affect the attitudes that family and other members have toward the family enterprise and the likelihood that they will follow the different policies when they are implemented. This chapter takes a receiver perspective to explain how individuals create justice perceptions based on governance mechanisms and the effects of these perceptions. The goal is to understand how we can use this information when developing governance practices in family firms.
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Isto Huvila, Åsa Cajander, Jonas Moll, Heidi Enwald, Kristina Eriksson-Backa and Hanife Rexhepi
Data from a national patient survey (N = 1,155) of the Swedish PAEHR “Journalen” users were analysed, and an extended version of the theory of technological frames was developed…
Abstract
Purpose
Data from a national patient survey (N = 1,155) of the Swedish PAEHR “Journalen” users were analysed, and an extended version of the theory of technological frames was developed to explain the variation in the technological and informational framing of information technologies found in the data.
Design/methodology/approach
Patient Accessible Electronic Health Records (PAEHRs) are implemented globally to address challenges with an ageing population. However, firstly, little is known about age-related variation in PAEHR use, and secondly, user perceptions of the PAEHR technology and the health record information and how the technology and information–related perceptions are linked to each other. The purpose of this study is to investigate these two under-studied aspects of PAEHRs and propose a framework based on the theory of technological frames to support studying the second aspect, i.e. the interplay of information and technology–related perceptions.
Findings
The results suggest that younger respondents were more likely to be interested in PAEHR contents for general interest. However, they did not value online access to the information as high as older ones. Older respondents were instead inclined to use medical records information to understand their health condition, prepare for visits, become involved in their own healthcare and think that technology has a much potential. Moreover, the oldest respondents were more likely to consider the information in PAEHRs useful and aimed for them but to experience the technology as inherently difficult to use.
Research limitations/implications
The sample excludes non-users and is not a representative sample of the population of Sweden. However, although the data contain an unknown bias, there are no specific reasons to believe that it would differently affect the survey's age groups.
Practical implications
Age should be taken into account as a key factor that influences perceptions of the usefulness of PAEHRs. It is also crucial to consider separately patients' views of PAEHRs as a technology and of the information contained in the EHR when developing and evaluating existing and future systems and information provision for patients.
Social implications
This study contributes to bridging the gap between information behaviour and systems design research by showing how the theory of technological frames complemented with parallel informational frames to provide a potentially powerful framework for elucidating distinct conceptualisations of (information) technologies and the information they mediate. The empirical findings show how information and information technology needs relating to PAEHRs vary according to age. In contrast to the assumptions in much of the earlier work, they need to be addressed separately.
Originality/value
Few earlier studies focus on (1) age-related variation in PAEHR use and (2) user perceptions of the PAEHR technology and the health record information and how the technology and information–related perceptions are linked to each other.
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Virpi Ala-Heikkilä and Marko Järvenpää
This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the…
Abstract
Purpose
This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the ideal management accountant image differ from operational managers’ perceived role expectations, how management accountants perceive their identity and how those factors shape management accountants’ understanding of who they are and want to be.
Design/methodology/approach
A qualitative design draws upon the case company’s 100 job advertisements and 31 semi-structured interviews with management accountants and operational managers. Those data are entwined with role theory and its core concepts of expectations and identities and also early recruitment-related theoretical aspects such as image and employer branding.
Findings
The findings reveal how employers’ perceptions of the ideal image and operational managers’ role expectations shape and influence the identity of management accountants. However, management accountants distance themselves from a brand image and role expectations. They experience identity conflict between their current and desired identity, the perception of not being able to perform the currently desired role. Although this study presents some possible reasons and explanations, such as employer branding for the misalignment and discrepancy between perceptions of employer (image), expectations of operational managers (role) and management accountants’ self-conception of the role (identity), this study argues that the identity of a management accountant results from organizational aspects of image and role and individual aspects of identity.
Research limitations/implications
Image and external role expectations can challenge identity construction and also serve as a source of conflict and frustration; thus, a more comprehensive approach to studying the identity of management accountants is necessary to understand what contributes to the fragility of their identity.
Practical implications
The results provide an understanding of the dynamics of the image, role and identity to support management accountants and employers and to further address the suggested dissonance and ambiguities.
Originality/value
This study contributes by showing how the dynamics and connections between the image, role and identity influence the identity construction of management accountants. Moreover, this study shows how overpromising as a part of employer branding might not reflect the reality experienced by management accountants but may cause frustration and threaten the management accountants’ identity.
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Carmen Sum, Yui-yip Lau and Ivy Chan
The paper aims to address the gap in the literature related to students’ mindsets and learning activities through investigation of the differences in students’ expectations of…
Abstract
Purpose
The paper aims to address the gap in the literature related to students’ mindsets and learning activities through investigation of the differences in students’ expectations of, feelings towards, and perceptions of an overseas study tour based on their mindset. The study provides an in-depth analysis of students with different mindsets and proposes the use of overseas tours and intercultural learning to foster students’ growth mindset.
Design/methodology/approach
An overseas study tour hosted by a self-financing tertiary institution in Hong Kong was selected for investigation. 13 sub-degree students participated in the study tour during the summer term in 2018. Two types of primary data – quantitative (i.e., a questionnaire survey) and qualitative (i.e., in-depth interviews) – of fixed mindset and growth mindset students were collected for analysis.
Findings
The findings indicate differences in students’ expectations of, feelings towards, and perceptions of an overseas study tour depending on whether they demonstrate a fixed or growth mindset. The growth mindset students had more and higher expectations of the study tour, all of which were related to personal growth and development. The fixed mindset students did not have as much of a desire for personal development and their expectations were easily met. Both growth and fixed mindset students had positive feelings and perceptions of the tour.
Originality/value
Research on the application value of overseas study tours in helping students from self-financing tertiary institutions develop a growth mindset is scarce, and thus warrants further investigation.
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Bettina König, Christian Pfeiffer, Marcus Wieschhoff and Elena Karpova
The purpose of this paper is to examine the influence of wine closure types on the quality perception of wine consumers in a traditional wine market, combined with the willingness…
Abstract
Purpose
The purpose of this paper is to examine the influence of wine closure types on the quality perception of wine consumers in a traditional wine market, combined with the willingness to pay for red and white wines in bottles closed with screw caps compared with that for wines in bottles with a cork closure.
Design/methodology/approach
An online experiment with 436 Austrian wine consumers was conducted in a two-by-two between-groups design. To assess the quality of Austrian red and white wine, quality indicators such as origin, grape variety, awards, the content of residual sugar, vintage, geographical indication, ageing potential, organic certification, vineyard designation and brand (producer) have been applied. Furthermore, different involvement levels as well as willingness to pay were taken into consideration.
Findings
Contrary to earlier findings, results confirm that Austrian consumers do not generally perceive wines (both red and white) in a screw cap bottle to be lower or different in quality from those in a cork-closed bottle. However, consumers expect red and white wines in bottles with a cork closure to be higher in price than wines in bottles with a screw cap. Among established quality indicators, the present analysis shows that price is the strongest cue for quality when it comes to wines and indicates that wines in bottles closed with corks and bearing a higher price tag are considered to be of higher quality.
Research limitations/implications
This research comes with limitations, such as the absence of sensory differences. Moreover, the research design is based exclusively on the description of wines and a limited set of quality indicators and does not involve the actual tasting of wines.
Practical implications
Outcomes suggest that in the strategic positioning of wines, the difference in wine consumers’ quality perceptions between wine bottles with screw caps and cork closures plays a smaller role than anticipated. Findings are relevant for practitioners, particularly in old-world wine markets where cork is still seen as the closure of choice for higher-quality wines.
Originality/value
The results of this survey contribute to understanding consumers of an established old-world wine market and their attitudes towards alternative bottle closure types such as screw caps. It adds new insights to the research stream of the quality perception of wines.
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