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1 – 10 of over 1000Arthur Seakhoa-King, Marcjanna M Augustyn and Peter Mason
Jose 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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Sherrie Human, Thomas Clark, Charles H. Matthews, Julie Stewart and Candace Gunnarsson
Relatively few comparative studies have examined how perceptions across cultures might converge or diverge regarding careers in general and new venture careers in particular. Our…
Abstract
Relatively few comparative studies have examined how perceptions across cultures might converge or diverge regarding careers in general and new venture careers in particular. Our research addresses this gap by providing a comparative study of career perceptions among undergraduate business students in three countries with different levels of experience with capitalism: Ukraine, South Korea, and the United States. Results suggest both surprising differences and interesting similarities between undergraduate students in the three countries with regard to how they perceive characteristics associated with entrepreneurial careers. Findings are discussed in the context of distinct differences and commonalities across cultures and implications for future research provided.
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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