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Article
Publication date: 21 May 2018

Rebecca G.W. Mueller

The College, Career, and Civic Life Framework and recently revised social studies standards in a number of states have placed renewed emphasis on inquiry-based instruction…

Abstract

Purpose

The College, Career, and Civic Life Framework and recently revised social studies standards in a number of states have placed renewed emphasis on inquiry-based instruction rooted in rigorous and relevant questions, which necessitates a better understanding of how teachers develop questions capable of meeting the expectations set forth in these documents. The purpose of this paper is to examine teachers’ question-development processes and the impact of question development and implementation on their understanding of compelling questions.

Design/methodology/approach

This qualitative study examined how six high school civics teachers from a single Kentucky school district defined and developed compelling questions. Following recommendations for in-depth phenomenological interviews, this study implemented a three-interview sequence, each of which included a verbal report component. Additional data were generated through teacher-completed Question Development Tasks and Question Evaluation Tasks.

Findings

The findings suggest that participants’ attempts to craft questions that balanced relevance and complexity led them to engage in a deliberate, reflective question-development process. Teachers’ understandings of compelling questions were shaped by their question-development experience; however, teachers who implemented their compelling questions emerged with a more nuanced understanding of their construction and a deeper commitment to their use.

Originality/value

Although focused on a small group of teachers, this study provides valuable insight into teachers’ conceptions of inquiry, which may strengthen the supports teacher educators and administrators provide to those attempting to implement inquiry in their classrooms.

Details

Social Studies Research and Practice, vol. 13 no. 1
Type: Research Article
ISSN: 1933-5415

Keywords

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Article
Publication date: 1 February 1995

Kamran Ahmed

Prior studies on accounting and its environment that included culture as an explanatory variable have limitations because of their failure to operationalize it properly…

Abstract

Prior studies on accounting and its environment that included culture as an explanatory variable have limitations because of their failure to operationalize it properly. The purpose of this study is to apply two of Hofstede's cultural value dimensions as alternative measures to represent national culture and to examine the impact of these two variables along with economic and equity market factors on accounting disclosure practices in different countries. A sample of thirty‐nine countries was chosen based on the availability of information on the explanatory variables. To empirically test the hypothesis, three regression models, with disclosure practices as the dependent variable and five economic and cultural factors as the explanatory variables, were developed. The Price Waterhouse survey (1979) and Gray, Campbell and Shaw's survey (1984) were used to construct three indexes to operationalize disclosure practices. The five explanatory variables are: (1) type of economy, (2) size of the equity market, (3) equity market activity, (4) uncertainty avoidance, and (5) individualism. The results showed that out of the five explanatory variables, only two, namely, uncertainty avoidance and size of the equity market, are significantly associated with disclosure practices. The results are consistent with prior theoretical and empirical studies.

Details

Asian Review of Accounting, vol. 3 no. 2
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 11 August 2014

Pingjun Jiang and Bert Rosenbloom

This research reviews numerous studies of the relationship between consumer knowledge and external search in conventional marketing channels to investigate differences…

Abstract

Purpose

This research reviews numerous studies of the relationship between consumer knowledge and external search in conventional marketing channels to investigate differences among these studies that have produced conflicting results. The findings provide a benchmark for future researchers and practitioners seeking to gain insight into consumer information search processes unfolding in the new environment of online, mobile, and social networking channels.

Methodology

A meta-analysis of an extensive array of empirical studies of the relationship between consumer knowledge and external information search was conducted. Regression analysis was used to test whether certain characteristics in the studies can explain variability in the effect sizes in which effect sizes are entered as dependent variables and moderators as independent variables.

Findings

Objective and subjective knowledge tend to increase search, while direct experience tends to reduce search. Consumers with higher objective knowledge search more when pursuing credence products. However, they search relatively less when pursuing search products. Consumers with higher subjective knowledge are much more likely to search in the context of experience products, but as is the case for objective knowledge having little effect on search for experience products, subjective knowledge has no significant effect on information seeking for search products. In addition, objective knowledge facilitates more information search in a complex decision-making context while higher subjective knowledge fosters more external information search in a simple decision-marketing context. Finally, the findings indicate that the knowledge search relationship reflects strong linkage in the pre-Internet era.

Originality

Relatively little is known about how the relationship between knowledge and information search varies across different types of products in simple or complex decision-making contexts. This study begins to fill this gap by providing insight into the relative importance of objective knowledge, subjective knowledge, and direct experience in influencing consumer information search activities for search, experience, and credence products in simple or complex decision-making contexts.

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Book part
Publication date: 23 December 2011

Parmod Chand and Chris Patel

The forces of globalization and political expediency are forcing an increasing number of countries to adopt International Financial Reporting Standards (IFRS) issued by…

Abstract

The forces of globalization and political expediency are forcing an increasing number of countries to adopt International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). Although numerous countries are adopting IFRS, the approaches used for convergence continue to differ significantly across countries. Using selected countries from the South Pacific region, this chapter investigates the relationship between country-specific characteristics and the selection of the appropriate approach for the adoption of IFRS. The country-specific attributes that have been found to influence convergence are (1) the set of accounting standards that prevailed in the country at the time the selection was made, (2) the availability and experience of professional accountants, (3) the relevant educational and professional training, (4) the presence of the Big 4 accounting firms, and (5) the accounting regulatory framework. The results of this study suggest that complete comparability in financial reporting may be difficult to achieve across all countries in the region even after adopting the IFRS because of differences in country-specific factors. These findings are important because they indicate that attention should be concentrated on theorizing and empirically testing the effects of country-specific attributes on convergence efforts across jurisdictions.

Details

Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region
Type: Book
ISBN: 978-1-78052-443-6

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Article
Publication date: 31 July 2014

Lisa Baudot

The purpose of this paper is to add to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting…

Abstract

Purpose

The purpose of this paper is to add to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards accepted by markets worldwide. This research studies the effort as one of “convergence” in accounting standards and aims to bring theoretical and empirical clarity as to how we can conceptualize the notion of convergence.

Design/methodology/approach

Through a longitudinal study of 23 key FASB-IASB projects undertaken between 2002 and 2011, this paper analyzes processes of accounting change using a blend of institutional theory and political economy. A process perspective provides a method to unfold variants of accounting change by identifying patterns that help us to understand the conditions for and characteristics of convergence.

Findings

The author highlights specific variants of accounting change observed during the convergence effort – direct emulation, difference reduction and progressive redesign – as analogous to institutional processes. Where direct emulation and difference reduction reflect institutional processes of imitation and editing or translation, respectively, the author shows how progressive redesign of accounting standards goes beyond these classical categorizations to encompass the notion of “institutional co-construction” (Djelic, 2008).

Research limitations/implications

A longer (shorter) period of study and a greater (lesser) number of projects could be argued for a more comprehensive (more detailed) study; however, limiting the period and project to the terms of the formal convergence program allows for forces driving this particular process to be isolated and their effects extrapolated to broader thinking on accounting and global regulation.

Originality/value

This research informs the global standard-setting community of the evolution of convergence and the factors which impact that evolution by revealing the influence of various institutions, actors and events over time. In particular, the author identifies the impact of the competitive and cooperative conditions under which the FASB-IASB convergence effort operated and reveal how these conditions were influenced by the macro-level economic and political developments occurring over the period.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 1 December 2020

James Giannarelli and Piyush Tiwari

This paper examines the extent of the short-run relationship between Australian real estate investment trusts (A-REITs) and direct real estate returns on both a commercial…

Abstract

Purpose

This paper examines the extent of the short-run relationship between Australian real estate investment trusts (A-REITs) and direct real estate returns on both a commercial property sector and a prime and secondary grade basis, i.e. a subsector basis.

Design/methodology/approach

Two-step methodology is used. First, we identify the dynamic interdependencies between A-REITs and each commercial property subsector to determine whether the returns of A-REITs lead each subsector or vice versa. Second, short-run deviations between these asset returns are estimated by measuring their individual response behaviours to changes in key economic and financial market factors that are expected to influence these returns.

Findings

Results suggest that each subsector shares a unique relationship to A-REITs, given each prime and secondary grade commercial property return series varies in behaviour. Some property subsector returns can be predicted by movements in A-REIT returns, whereas returns for others move independent to changes in A-REITs. Similarly, some subsectors commove with A-REITs in response to changes in certain market factors, whereas others diverge. As such, these findings have practical significance to fund managers and portfolio selection, as each commercial subsector embodies its own exposure to A-REITs and vulnerabilities to market forces. Subsectors that commove with A-REITs in response to certain market forces may be used as substitutes in a portfolio. Alternatively, subsectors that diverge from A-REITs in response to market forces may offer diversification benefits when combined.

Practical implications

These findings extend beyond existing research to offer critical decision-making guidance at the acquisition level, as fund managers may more closely consider the impact that prime or secondary grade properties within a given commercial sector may have on a portfolio that consists of public and private Australian real estate. Ultimately, a more informed acquisition may be carried out as consideration of a property's asset grade allows for a deeper insight into the property's risk profile and its anticipated short-run impact on a portfolio.

Originality/value

This paper extends previous studies that focus mostly on aggregate or sector-level returns by measuring REIT and real estate dynamics at the subsector level, allowing for practical significance at not only the portfolio level but crucially at the acquisition level, a pivotal decision-making stage for fund managers. This is also the first paper to study REIT and real estate causality and response patterns to changes in market factors at the Australian sector level.

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Article
Publication date: 14 August 2007

Iraj Noravesh, Zahra Dianati Dilami and Mohammad S. Bazaz

The purpose of this paper is to examine the relationships between cultural values (as defined by Hofstede) and accounting values (as described by Gray) in Iran.

Abstract

Purpose

The purpose of this paper is to examine the relationships between cultural values (as defined by Hofstede) and accounting values (as described by Gray) in Iran.

Design/methodology/approach

The appropriate data for a period of ten years (1993‐2002) were compiled from economical magazines, the Iran Statistical Yearbook, financial statements, and auditors’ reports of the firms listed in Tehran Stock Exchange. LISREL was used to analyze the data.

Findings

The results of this research show the relationships among cultural and accounting values in Iran and found support for more than one‐half of Gray's hypotheses. Numerous issues, such as the abnormal evolution of accounting in Iran, the impact of unstable economics, inappropriate use of accounting methods and procedures which are common among developing countries, the impact of governmental ownership, and the lack of well developed capital market tradition may be some determining factors as to why several of Gray's hypotheses were not supported through this research.

Originality/value

This paper analyzes the effect of Iran's cultural changes on accounting practice and encourages research that examines all dimensions of accounting in Iran and other developing countries.

Details

Review of Accounting and Finance, vol. 6 no. 3
Type: Research Article
ISSN: 1475-7702

Keywords

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Article
Publication date: 1 May 2000

Xu‐Dong Ji

Outlines the history of accounting in China and reviews the literature published in English on the full range of Chinese accounting issues. Summarizes the contents of…

Abstract

Outlines the history of accounting in China and reviews the literature published in English on the full range of Chinese accounting issues. Summarizes the contents of three books, refers to sections in other books and analyses journal articles by period, journal, research topic and research method. Argues that this accounting research has historical, academic and practical value,believes it will continue to improve and calls for greater use of more rigid research methodologies in this area.

Details

Managerial Finance, vol. 26 no. 5
Type: Research Article
ISSN: 0307-4358

Keywords

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Article
Publication date: 1 January 1985

Kenneth Simmonds

Summary This paper presents the case for a geocentric approach to global strategy formation. It describes the geographic adjustments that are the embodiment of both attack…

Abstract

Summary This paper presents the case for a geocentric approach to global strategy formation. It describes the geographic adjustments that are the embodiment of both attack and defence under global competition, and the geographic units that multinationals adopt as their primary organizational units to identify and carry out these adjustments. In addition to actions with local effects, global competitive performance demands actions from these primary units which will have payoffs accruing to other units. The geocentric approach to global strategy endeavours to identify and stimulate these cross‐unit opportunities through collaboration among units and the centre. The consequent needs at unit level for information on the global competitive situation are examined, as well as some common impediments to geocentric collaboration imposed by the design of planning, accounting and reporting systems.

Details

International Marketing Review, vol. 2 no. 1
Type: Research Article
ISSN: 0265-1335

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Article
Publication date: 30 October 2018

Irene Campos-García and José Ángel Zúñiga-Vicente

Building on Upper Echelons Theory and prior research on strategic leadership, the purpose of this paper is to examine the possible effect on employee motivation of two…

Abstract

Purpose

Building on Upper Echelons Theory and prior research on strategic leadership, the purpose of this paper is to examine the possible effect on employee motivation of two sets of characteristics related to leaders: demographic (gender and age); and professional development (tenure, prior career experience in the organization and training).

Design/methodology/approach

The empirical analysis is based on data from a survey of Spanish educational organizations (secondary schools). The hypotheses are tested using hierarchical multiple regression analysis estimations.

Findings

The results reveal that the characteristics linked to a leader’s professional development have a significant impact on employee (teacher) motivation. Specifically, a long tenure in office has a negative effect, while prior career experience in an organization and continuous training have a positive impact. However, none of the leader’s demographic characteristics considered in the study has a significant impact on teacher motivation.

Practical implications

Several lines of managerial and educational policy action are suggested for improving employee (teacher) motivation, especially in the specific case of the schools considered here.

Originality/value

This study is one of the first attempts to explore what impact certain leaders’ characteristics have on employee motivation.

Details

Employee Relations, vol. 41 no. 1
Type: Research Article
ISSN: 0142-5455

Keywords

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