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Article
Publication date: 12 March 2018

İlhan Dalci and Hasan Özyapici

This paper aims to explore whether cultural values identified by Hofstede (1980) are relevant with respect to the relationship between career drivers and students…

Abstract

Purpose

This paper aims to explore whether cultural values identified by Hofstede (1980) are relevant with respect to the relationship between career drivers and students’ intentions of pursuing a career in accounting.

Design/methodology/approach

A total of 266 Turkish, East African, West African, Iranian and Arabic business-related students studying at Eastern Mediterranean University in North Cyprus have participated in this study. To test the hypotheses, a t-statistic at the univariate level and a discriminant analysis at the multivariate level have been performed.

Findings

The results reveal that collectivism and/or large power distance are associated with the statistically significant relationship between parental and peers’ influence and students’ intentions of choosing an accounting career. The results further demonstrate that collectivism and/or strong uncertainty avoidance is/are relevant to insignificant relationship between beliefs factors and students’ career aspirations into accounting profession.

Research limitations/implications

The main implication derived from this study states that the accounting educators and professional accounting firms should mostly target parents and convince them of the positive aspects of accounting study and profession to attract more students from cultures characterized by collectivism and large power distance. Parallel to this, the results suggest that universities and professional accounting firms should use their current students to attract more students into their accounting-related programs.

Practical implications

Given evidence that cost of education is an important issue for the students opting to pursue a career in accounting, educators could attract more students into their accounting programs by providing scholarships to bright students intending to study accounting. They could also increase attractiveness by offering reductions in tuition fees to the students for obtaining good grades in accounting courses.

Originality/value

This study is unique in the sense that it takes a new step to investigate the influence of career-choice factors by using multiple dimensions of cultural values. In addition, this could be the first study exploring the factors that may influence decision of the students studying in North Cyprus in choosing accounting career.

Details

Journal of Financial Reporting and Accounting, vol. 16 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

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Article
Publication date: 11 July 2016

Hasan Ozyapici and Veyis Naci Tanis

The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried…

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Abstract

Purpose

The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital.

Design/methodology/approach

A descriptive case study was first carried out to identify the current costing system of the case hospital. An exploratory case study was then conducted to reveal how implementing RCA within the case hospital assigns costs differently to gallbladder surgeries than the current costing system (i.e. a TCS).

Findings

The study showed that, in contrast to a TCS, RCA considers the unused capacity, which is the difference between the work that can be performed based on current resources and the work that is actually being performed. Therefore, it assigns lower total costs to open and laparoscopic gallbladder surgeries. The study also showed that by separating costs into fixed and variable RCA allows managers to benefit from a pricing strategy based on the difference between the service’s selling price and variable costs incurred in providing that service.

Research limitations/implications

The limitation of this study is that, because of time constraints, the implementation was performed in the general surgery department only. However, since RCA is an advanced system that has the same application procedures for any department inside in a hospital, managers need only time gaps to implement this system to all parts of the hospital.

Practical implications

This study concluded that RCA is better than a TCS for use in health care settings that have high overhead costs because it accurately assigns overhead costs to services by considering unused capacities incurred by a hospital. Consequently, this study provides insight into both measuring and managing unused capacities within the health care sector. This study also concluded that RCA helps health care administrators increase their competitive advantage by allowing them to determine the lowest service price.

Originality/value

Since the literature review found no study comparing RCA with TCS in a real-life health care setting, little is known about differences arising from applying these systems in this context. Thus, the current study fills this gap in the literature by comparing RCA with TCS for both open and laparoscopic gallbladder surgeries.

Details

International Journal of Health Care Quality Assurance, vol. 29 no. 6
Type: Research Article
ISSN: 0952-6862

Keywords

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