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Book part
Publication date: 2 December 2021

Steven L. Gill and Brett S. Kawada

This study addresses the issue of decreasing accounting student interest in the specialized taxation discipline. Using survey responses from accounting students around the United…

Abstract

This study addresses the issue of decreasing accounting student interest in the specialized taxation discipline. Using survey responses from accounting students around the United States, the authors find that one of the most important influences on the choice of a taxation specialization over other accounting fields is the fascination and interest created as part of the initial taxation course in the student’s undergraduate education. This finding echoes prior research on how to motivate pre-business students toward accounting as a major area of study. The authors find that the challenging nature of the initial tax course and potential differences in future career options do not deter students from taxation. Other driving forces for pursing taxation include perceptions of entry-level and long-term compensation, long-term career opportunities, and having an interesting and challenging career. This study can be of interest to academic institutions, public accounting recruiters, and the accounting profession in general as it highlights the meaningful role each can play in encouraging accounting students to pursue taxation as a profession.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-80071-702-2

Keywords

Book part
Publication date: 26 July 2014

Jochen Gläser, Enno Aljets, Adriana Gorga, Tina Hedmo, Elias Håkansson and Grit Laudel

The aim of this article is to explain commonalities and differences in the responses of four national educational science communities to the same external stimulus, namely…

Abstract

The aim of this article is to explain commonalities and differences in the responses of four national educational science communities to the same external stimulus, namely international comparative large scale student assessments that offered vastly improved comparability of national results from the beginning of the 1990s. The comparison shows the epistemic traditions of educational research in the four countries and properties of the data produced by the international comparative studies to be the central explanatory factors for commonalities and differences of responses to the new studies.

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Organizational Transformation and Scientific Change: The Impact of Institutional Restructuring on Universities and Intellectual Innovation
Type: Book
ISBN: 978-1-78350-684-2

Keywords

Book part
Publication date: 12 July 2010

Richard Walker, Kimberley Pressick-Kilborn, Erica Sainsbury and Judith MacCallum

Until recently, motivation has been considered to be an individual phenomenon. Motivational theorists have accordingly conceptualised key constructs in individualistic terms and…

Abstract

Until recently, motivation has been considered to be an individual phenomenon. Motivational theorists have accordingly conceptualised key constructs in individualistic terms and emphasised the individual origins and nature of motivation, although they have also long recognised that contextual or social factors have a significant influence on these individual processes. Recently this conceptualisation has been questioned as theorists have suggested, after Vygotsky, that motivation, like learning and thinking, might be social in nature. This idea was first suggested by Sivan (1986) more than twenty years ago but it received a major impetus with the publication of an article by Hickey (1997) eleven years later. Since that time interest in the social nature of motivation has grown as a small number of book chapters and journal articles have been published and conference papers have been presented on the topic. Although some motivational theorists remain sceptical (e.g. Winne, 2004) of this theoretical development, the inclusion of a section on sociocultural approaches to motivation in Perry, Turner, and Meyer's (2006) chapter on classrooms as contexts for motivating learning in the 2nd edition of the Handbook of Educational Psychology suggests that this perspective is being seriously considered by motivational researchers. Similarly, the inclusion of a chapter (Walker, in press-b) on the sociocultural approach to motivation in the 3rd edition of the International Encyclopedia of Education indicates that this approach has achieved some recognition.

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The Decade Ahead: Applications and Contexts of Motivation and Achievement
Type: Book
ISBN: 978-0-85724-254-9

Abstract

Purpose

To consider Critical Management Studies as a social movement.

Design/methodology/approach

The purpose is fulfilled by reflecting upon the history of Critical Management Studies by reference to social movement theory, institutional theory and the social theory of hegemony.

Findings

Critical Management Studies is plausibly understood as a social movement.

Originality/value

The chapter offers a fresh perspective on Critical Management Studies by representing it as a movement rather than as a specialist field of knowledge.

Book part
Publication date: 25 September 2020

N. Serap Vurur

Purpose: Investor sentiment in financial markets has a close relationship with the general mood prevailing in the environment such as economic, social and political life. Future…

Abstract

Purpose: Investor sentiment in financial markets has a close relationship with the general mood prevailing in the environment such as economic, social and political life. Future economic expectations are important for both investors and policymakers. Investor sentiment and macroeconomic variables are likely to affect each other. Emerging countries are particularly sensitive to interest and foreign exchange risk. Turkey is an important emerging country. The effects of interest rate and exchange fluctuations are high in this country. The aim of this study is to reveal the relationship between investor sentiment and interest and foreign exchange rates in Turkey.

Methodology: This study investigates the relationship between economic confidence index, exchange rates and interest rates in Turkey during the period between January 2012 and November 2019 using monthly data sets. The economic confidence index is used to represent the investor sentiment in the study. Interest rate variables are the deposit interest rates and the commercial credit interest rates. The representative of the US dollar currency variables is included in the analysis. This chapter used the time series vector error correction model approach of stationarity test, cointegration test and Granger causality test.

Findings: According to the causality test, there is a two-way relationship between economic confidence index and exchange rate, and there is uni-directional causality from commercial credit interest rate to economic confidence index. The results show that foreign exchange and commercial credit interest rate variables are carefully monitored by market players and are effective and influential in the formation of future expectations.

Originality/value: The study shows the direction of the relationship between economic confidence foreign exchange and commercial credit interest rate. Policymakers can shape expectations by taking into account the direction of the relationship.

Details

Uncertainty and Challenges in Contemporary Economic Behaviour
Type: Book
ISBN: 978-1-80043-095-2

Keywords

Book part
Publication date: 11 November 2019

John Xeller and David J. Atkin

President Obama embraced social media and remains one of the most followed persons on Twitter. The focus of this study is twofold: to assess how the President’s use of Twitter…

Abstract

President Obama embraced social media and remains one of the most followed persons on Twitter. The focus of this study is twofold: to assess how the President’s use of Twitter affected (a) Millennials’ perception of Obama and (b) Millennials’ interest and likelihood to participate in the political process. Study findings provide support for a model derived from information processing theory. Results also suggest that message orientation (or perceived favorability) predicted source credibility, which stems from message content as well as the Twitter medium by which the message was delivered. Implications for study findings – including optimal strategies for cultivating a social media presence – are discussed.

Book part
Publication date: 22 December 2006

Ferrel Heady

Public administration as an aspect of governmental activity has existed as long as political systems have been functioning and trying to achieve program objectives set by the…

Abstract

Public administration as an aspect of governmental activity has existed as long as political systems have been functioning and trying to achieve program objectives set by the political decision-makers. Public administration as a field of systematic study is much more recent. Advisers to rulers and commentators on the workings of government have recorded their observations from time to time in sources as varied as Kautilya's Arthasastra in ancient India, the Bible, Aristotle's Politics, and Machiavelli's The Prince, but it was not until the eighteenth century that cameralism, concerned with the systematic management of governmental affairs, became a specialty of German scholars in Western Europe. In the United States, such a development did not take place until the latter part of the nineteenth century, with the publication in 1887 of Woodrow Wilson's famous essay, “The Study of Administration,” generally considered the starting point. Since that time, public administration has become a well-recognized area of specialized interest, either as a subfield of political science or as an academic discipline in its own right.

Details

Comparative Public Administration
Type: Book
ISBN: 978-1-84950-453-9

Book part
Publication date: 23 October 2003

Heather Hartley

We are in the midst of a broad societal change in which women’s sexual problems are becoming increasingly medicalized, characterized as treatable medical conditions and defined…

Abstract

We are in the midst of a broad societal change in which women’s sexual problems are becoming increasingly medicalized, characterized as treatable medical conditions and defined and understood as a largely physiologically based disease, called “female sexual dysfunction” (FSD). When a condition is medicalized, a medical framework is used to understand it, and medical interventions are used to treat it. As part of this process, then, over the last several years, researchers and pharmaceutical companies have turned attention to developing medical treatments for FSD. As this medicalization continues to unfold with potentially important impacts, it is crucial that we understand the forces working to shape it.

Details

Gender Perspectives on Health and Medicine
Type: Book
ISBN: 978-1-84950-239-9

Book part
Publication date: 12 July 2010

Mary Ainley

The attractiveness of dynamic systems perspectives for expanding thinking about motivation, more particularly interest, lies in the central proposition that the individual is a…

Abstract

The attractiveness of dynamic systems perspectives for expanding thinking about motivation, more particularly interest, lies in the central proposition that the individual is a self-organizing system in which “novel forms emerge without predetermination and become increasingly complex with development” (Lewis, 2000, p. 36). As Lewis further points out, “self-organization is not a single theory or model. Rather it is an idea … that promises coherent explanation in the study of pattern, change and novelty” (Lewis, 2000, p. 42). Thelen and Smith (2006) have proposed that self-organization is a “fundamental property of living things” and “by self-organization we mean that pattern and order emerge from the interactions of the components of a complex system without explicit instructions, either in the organism itself or from the environment” (p. 259). They suggest that understanding change and development concerns “the elaborate causal web between active individuals and their continually changing environments” (p. 271) and refer to specific units of organization within the system as “patterns assembled for task-specific purposes whose form and stability depended on both the immediate and more distant history of the system” (p. 284). To date, dynamic systems perspectives have been applied to a wide range of psychological phenomena, for example, the development of perceptual, motor and cognitive systems in infancy and early childhood (see e.g., Thelen & Smith, 2006). Jörg, Davis, and Nickmans (2007) have argued for a similar approach for the learning sciences. They propose a new complexity paradigm suggesting that more attention needs to be given to understanding the dynamics of the complex systems that make up the science of education and teaching.

Details

The Decade Ahead: Theoretical Perspectives on Motivation and Achievement
Type: Book
ISBN: 978-0-85724-111-5

Book part
Publication date: 21 November 2005

Gloria J. Leckie and Lisa M. Given

The history of the public library is long and rich, and continues to reflect this institution's initial mission: to respond to the needs of an evolving democratic society. From…

Abstract

The history of the public library is long and rich, and continues to reflect this institution's initial mission: to respond to the needs of an evolving democratic society. From its early days as a subscription service for the middle-class, through its evolution to become an educational site for the lower-classes and new immigrants, the public library has served as a touch-stone for urban industrial society in North America (Lerner, 1998, p. 138; Shera, 1974). Over the past century, public libraries have evolved to respond to the growing needs of the communities they serve and continue to do so with recent advances in technologies (such as DVDs, electronic books, the Internet, etc.), and with a more global outlook on the ways that people seek and share information. Indeed, the public library's constituents today are exceedingly diverse, including children and adults from a broad range of socio-economic, cultural, and educational backgrounds, all of whom seek information for a variety of personal and work-related purposes. The fact that public libraries have been fulfilling patrons' information needs for well over a century is a testament to their enduring success and versatility as information providers, and also points to the overall effectiveness of public librarians as intermediaries in the provision process.

Details

Advances in Librarianship
Type: Book
ISBN: 978-0-12024-629-8

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