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The purpose of this paper is to investigate the factors influencing career intentions toward becoming a Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on students' work experience, prior major/s at their undergraduate level, gender, attitude toward the opportunity cost of becoming a CPA and their perceptions of the CPA profession.

The sample comprised students studying at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the relationship between these influential factors and their career intention, with particular reference to those who intended to pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to become a CPA and those who merely want to brush up on their accounting skills and do not wish to sit the CPA entrance exams. A total of 349 effective responses were analysed.

Findings indicate that students who have work experience and major in disciplines other than accounting or business are more reluctant to become a CPA. This is in direct contrast to one of the objectives for the CPA reform scheme in Japan, which is to extend the diversity of CPA candidature.

This paper is the first study undertaken in Japan to successfully provide a new dimension on the factors that influence career intention of students aspiring to become a CPA.

This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path decision.

This study is the first such research in Japan that has been conducted to investigate students' perception of various factors regarding the accounting profession and CPA. The data used in this study were collected via questionnaires completed by students who were studying at the undergraduate and graduate levels in large Japanese universities. From approximately 200 universities offering accounting courses in Japan, this study mainly selected universities where students were contemplating a career in the accounting profession. The results of the questionnaire were then quantitatively analyzed.

The results indicated significant differences in several factors of perceptions toward the CPA between accounting students and non‐accounting students. These results create various implications that need to be addressed in order to reverse the current situation of the problematic unpopularity towards the accounting sector in Japan.

As this is the first accounting education paper produced in Japan on this topic the results will inspire educators and the CPA to re‐think the way in which they market accounting as a profession to potential students.

The paper intends to identify and explain key managerial principles for vertical integration in the cattle industry during a key period of environment uncertainty.

Following Yin's advice on using case studies for exploratory theory development, this study builds on existing theories of vertical integration through a case study that explores potential prospects for cattle producers in a uniquely uncertain environment and the execution of a higher degree of vertical integration in a mature market.

The creation of NVF is a result of a well‐groomed uncertainty management scheme designed to attain a higher degree of vertical integration within an enterprising community. Some key managerial principles have been identified that can be applied to a thriving vertical integration endeavour in the cattle industry. History has proven that such an undertaking is taxing. Nevertheless, by looking at NVF's business model, it can be seen that environmental uncertainty can facilitate vertical integration projects in the cattle industry, given the right community‐oriented doctrine.

This case study does not include cases where cattle producers were not so successful.

It provides advice for managing vertical integration by networks of small business owners in the cattle industry. The BSE crisis seems to have triggered efforts to decrease dependency, especially by outside stakeholders. NVF focused its members on building a business model and long‐term objectives beyond the specific uncertainties created by bovine spongiform encephalopathy (BSE), such as whether the border reopened or stayed permanently closed to foreign markets. Domestic consumers were their core marketing priority at the outset. In addition, future plans were set in motion to create a strategy to seek other foreign markets, including the EU.

The case study presented in this paper provides an example of vertical integration as a strategic response to market uncertainty enhanced by a political and economic crisis in a rural community. This paper also outlines key events of the Canadian BSE crisis, the Canadian beef industry and surrounding communities, and the relevance of past research on environmental uncertainty and vertical integration in explaining why vertical integration has been strategically unnatural to cattle producers but occurred in this situation.

Technology provision and Next Generation Learning Spaces (NGLS) should respond to the active learning needs of twenty-first century learners and privilege multiple ‘pictures of learning’ and associated knowledge work. In this sense it is important for NGLS to be pedagogically agnostic – agile enough to cater for a range of pedagogical approaches within the one physical space. In this chapter, the democratising and potentially disruptive power of new digital technologies to facilitate the privileging of these multiple pictures of learning is explored, recognising the significant rise in student ownership and academic use of mobile technologies. With their escalating ubiquity and their facilitation of active knowledge work, research around considerations for the implementation of mobile digital technologies is canvassed, highlighting a range of issues to be considered. This is part of the ‘hidden work’ of technology implementation. Without this hidden work, the potential of NGLS in facilitating and privileging active learning and multiple pictures of learning is diminished and the potential for reinforcing already powerful and potentially exclusionary modes of knowledge work increases. Finally to assist in articulating the hidden work of digitally enabled NGLS, a model is proposed to help understand how ease of use and confidence impacts on student and academic knowledge work.

In analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists continue beancounter image usage in popular culture.

Beancounter characters have been studied in an application of Iconology (Panofsky, 1955) in order to unravel how individuals make sense of cultural artefacts and how, in turn, the visuals shape cultural belief systems at a given time.

This study reveals that comics artists usage of the beancounter image results from their critical reactions to management and capitalism whilst at other times the usage is an indication of authenticity. Motivation for the usage is not constant over time nor is the impact of the beancounter image. Both appear dependant of the level of artistic freedom experienced by the artist.

Based on a single media (comics) with a unique characters (European French language) this study deepens exploration of the ways in which accounting becomes entwined with the everyday and implies that further research is needed.

Extends the work of Smith and Jacobs (2011) and Jacobs and Evans (2012) by focusing on a genre of popular culture over a long period, and by adopting a critical viewpoint. Also expands the possible applications of Panofsky's (1955) Iconology in accounting studies.

Cities are increasingly using events as an instrument for economic and social change and cultural and urban regeneration. Major events help cities to distinguish themselves, and attracting event-related tourism generates income and jobs and increases atmosphere and “liveliness”. Many cities have therefore positioned themselves as “eventful cities” or “festival cities” by adopting event-led strategies. The paper aims to discuss these issues.

The effects of the 2007 European Capital of Culture (ECoC) in Sibiu, Romania were evaluated through a decade of longitudinal research including surveys and depth interviews with local residents, stakeholders and tourists to monitor the sustainability of event-related regeneration strategies.

The impacts identified include increased cultural activity, tourism growth, image improvements and increased pride among residents. These impacts have been facilitated by a local growth coalition, and the increased linkage of the city to flows of investment, skills and talent through EU membership. The city has taken some important steps to becoming an “eventful city”, in which events are utilised to sustainably increase the quality of life. However, the momentum of eventfulness developed in 2007 has been difficult to maintain, and there are difficulties in separating the effect of event-related activities from wider cultural, social and economic development factors.

The research indicates that the Sibiu ECoC in 2007 and the programme of cultural development leading up to it had substantial impacts on the city both in the short and longer term. The ECoC certainly met most of its short-term aims, as there was a significant economic boost from tourism and an improvement in the external image of the city.

This paper is an initial attempt to discuss the American institutionalist movement as it changed and developed after 1945. Institutionalism in the inter-war period was a relatively coherent movement held together by a set of general methodological, theoretical, and ideological commitments (Rutherford, 2011). Although institutionalism always had its critics, it came under increased attack in the 1940s, and faced challenges from Keynesian economics, a revived neoclassicism, econometrics, and from new methodological approaches derived from various versions of positivism. The institutionalist response to these criticisms, and particularly the criticism that institutionalism “lacked theory,” is to be found in a variety of attempts to redefine institutionalism in new theoretical or methodological terms. Perhaps the most important of these is to be found in Clarence Ayres’ The Theory of Economic Progress (1944), although there were many others. These developments were accompanied by a significant amount of debate, disagreement, and uncertainty over future directions. Some of this is reflected in the early history of The Association for Evolutionary Economics.