Search results

In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited capabilities of PLS-SEM are a useful tool in the often explorative state of research in management accounting. After reviewing eleven top-ranked management accounting journals through the end of 2013, 37 articles in which PLS-SEM is used are identified. These articles are analysed based on multiple relevant criteria to determine the progress in this research area, including the reasons for using PLS-SEM, the characteristics of the data and the models, and model evaluation and reporting. A special focus is placed on the degree of importance of these analysed criteria for the future development of management accounting research. To ensure continued theoretical development in management accounting, this article also offers recommendations to avoid common pitfalls and provides guidance for the advanced use of PLS-SEM in management accounting research.

This paper aims to explore the steps that need to be taken in developing a measure of global performance for direct real estate.

The paper starts by reviewing the major considerations concerning the available real estate performance series across the world. The paper explains the steps that work through the obstacles of deriving an aggregate performance measure for each of the three regions and then combining them to get a global property returns series. Back‐casting series and weighting assumptions are also covered.

Based on the preliminary results, the paper explores the correlations in the results between different countries, and the performance of “global” property relative to other major asset classes. The paper concludes by drawing out the research issues and implications, and the steps for further research.

Many challenges are involved in the construction of a global index of direct real estate market performance. On the one hand these are associated with the nature of real estate, which tends to be relatively illiquid and immature as an asset class. On the other, there are significant variations in the quality of data availability across countries. IPD has played a huge role in generating consistent data series across countries, and this increases the ability to move towards a “global index” of direct market performance.

The study examines the increasing need for a global performance benchmark for direct real estate and the way a practitioner approaches the limitations and challenges involved in constructing one.

The lengthy review of the Food Standards Committee of this, agreed by all public analysts and enforcement officers, as the most complicated and difficult of food groups subject to detailed legislative control, is at last complete and the Committee's findings set out in their Report. When in 1975 they were requested to investigate the workings of the legislation, the problems of control were already apparent and getting worse. The triology of Regulations of 1967 seemed comprehensive at the time, perhaps as we ventured to suggest a little too comprehensive for a rational system of control for arguments on meat contents of different products, descriptions and interpretation generally quickly appeared. The system, for all its detail, provided too many loopholes through which manufacturers drove the proverbial “carriage and pair”. As meat products have increased in range and the constantly rising price of meat, the “major ingredient”, the number of samples taken for analysis has risen and now usually constitutes about one‐quarter of the total for the year, with sausages, prepared meats (pies, pasties), and most recently, minced meat predominating. Just as serial sampling and analysis of sausages before the 1967 Regulations were pleaded in courts to establish usage in the matter of meat content, so with minced meat the same methods are being used to establish a maximum fat content usage. What concerns food law enforcement agencies is that despite the years that the standards imposed by the 1967 Regulations have been in force, the number of infringements show no sign of reduction. This should not really surprise us; there are even longer periods of failures to comply; eg., in the use of preservatives which have been controlled since 1925! What a number of public analysts have christened the “beefburger saga” took its rise post‐1967 and shows every indication of continuing into the distant future. Manufacturers appear to be trying numerous ploys to reduce the content below the Regulation 80% mainly by giving their products new names. Each year, public analysts report a flux of new names and ingenious defences; eg, “caterburgers” and similar concocted nomenclature, and the defence that because the name does not incorporate a meat, it is outside the statutory standard.

This study examines gestures, themes, message copy points and imagery, and strategy motives reflected in corporate advertising appearing in the China Times and United Daily News, two leading newspapers, in the month following the devastating Chin‐Chin earthquake in Taiwan in September 1999. The study identified four possible corporate strategy motives in post‐crisis corporate communications: social responsibility, communal relationship building, enlightened self‐interest and impression management. A content analysis of adverts (n=100) suggested communal relationship building drove corporate advertising endeavours. Corporate philanthropy was the most common gesture described in the adverts, and the most frequent themes and message components focused on the restoration of society. No significant differences were found between companies headquartered in Taiwan versus elsewhere, or between companies headquartered in Asia versus the West. Implications for examining crisis communications and underlying motives behind public relations communications are discussed.

This research study aims at revealing a planning method for the development of the Souq Waqif-Transit village.

Over the past decade, transit-oriented developments (TODs) have become an international city planning model for promoting sustainable urbanism. On a regional scale, the State of Qatar launched the construction of Doha Metro. The current network consists of three lines with a central interchange station within the city's most vibrant cultural core, i.e., between Msheireb Downtown Doha and Msheireb, near to the Souq Waqif historical site and Al Corniche waterfront promenade. The Qatar National Development Framework emphasizes the importance of stimulating sustainable urban growth by linking the Doha Metro with TODs.

The findings show that the benefits of a strategy for monitoring and assessing the potential benefits of the investigated TOD linked to the analysis of the indices for (1) travel behavior, (2) built environment diversity and (3) other categories specific to the site's historical-heritage preservation.

Namely, a comprehensive approach for developing a historical site is/should be grounded in a planning method for enhancing the mixed-used urban fabric, public realm and walkability, and heritage preservation.

The insights from this research study aim to guide the long-term sustainable urban growth of Gulf Cooperation Council (GCC) cities in the future.

The proposed sustainable growth planning scheme for the Souq Waqif addresses gaps highlighted through design tools of investigation. The missing attributes concern three key factors: (1) mixed-used urban fabric, (2) public realm and walkability and (3) built heritage preservation. The quality of streetscape, corridors, connections and connectivity of pedestrian and walkable network: TOD is not dependent on a singular mode of transport (Doha Metro), but it includes all systems that allow for mass public mobility within the city districts. Integrating other transport systems within mixed-use areas should be reevaluated based on accessibility to such systems, including taxi services, public bus services and public shuttles.

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

Discusses the quality strategy deployment (QSD) processes, and addresses how service organizations identify customers’ needs in relation to the development of viable strategies and deployment of quality services using the quality function deployment (QFD) and the hoshin kanri techniques. An integrated QFD/hoshin approach is proposed to help develop viable strategies and attain service quality deployment. An implementation case of the approach is presented based on a recent QSD study in a typical engineering service organization – the Manufacturing Engineering Laboratory (MEL) of City University of Hong Kong. Incorporating the findings of the study, this paper sets forth the identification of the voice of customers (VOC), the building of a house of quality (HOQ), and the deployment of organizational strategies. Besides, a generic 13‐step guideline of QSD process is elaborated for assisting service organizations to attain continuous performance improvement. Effective implementation of the QFD/hoshin guideline and monitoring the QSD process must garner organizational support and commitment.

Team performance frequently is not reached because of motivation losses. The individual identified motivation best fits in team contexts. However, management control systems research has mainly focused on the external motivation. This chapter analyses how identified motivation and team performance can be enhanced through the interactive use of management control systems and the team identity.

An experimental study is conducted among 144 postgraduate students. We manipulate the interactive use of management control systems and the team identity. We controlled its effects on team members’ motivation and performance.

The results show an indirect effect of the interactive control systems on team performance via team members’ identified motivation. Furthermore, the effect of team identity on team performance is also mediated by the identified motivation.

Managers can increase employees’ motivation by using the control information interactively. Controls focused on socialisation processes and shared values best fit with collaborative environments.

The results provide empirical support for the recent calls about the effect of interactive control systems at individual levels. Despite the considerable attention to the relation between the design of management control systems and team performance, this chapter provides empirical evidence of the positive relation between the style of use of management control systems and individual behaviour in team-based settings.