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Abstract

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 22 March 2013

Kim MacKenzie, Sherrena Buckby and Helen Irvine

It is predicted that virtual business and related research possibilities will expand significantly. In this context, the aim of this paper is to use insights from a virtual…

3202

Abstract

Purpose

It is predicted that virtual business and related research possibilities will expand significantly. In this context, the aim of this paper is to use insights from a virtual research project to present a theoretically‐informed toolbox of practical suggestions to guide the conduct of virtual world business research.

Design/methodology/approach

Archival evidence is presented, and data from a study conducted in Second Life® in 2007 is interpreted through Llewellyn's framework (physical, structural, agential, cultural and mental dimensions).

Findings

With the burgeoning of virtual business applications, appropriate systems that encompass the dynamics of both the real and the virtual will need to be developed by and for accountants, auditors and business professionals. Researchers of virtual business activities will need to adapt to the physical, structural, agential, cultural and mental dimensions unique to virtual worlds.

Research limitations/implications

While based on reflections from a single study in Second Life, this paper identifies possibilities for future virtual research on issues of accountability and accounting relating to virtual worlds.

Practical implications

The practical toolbox will assist virtual researchers to deal with the possibilities and practicalities of conducting research in virtual worlds.

Originality/value

Despite the proliferation of virtual worlds, predictions of virtual business applications, and consequent accountability and accounting implications, there is a paucity of academic literature on conducting business research in virtual settings. This prescient paper develops a conceptual framework to guide the conduct of research in virtual worlds, and identifies the unique opportunities and challenges they present.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 30 August 2013

Jeanette Van Akkeren, Sherrena Buckby and Kim MacKenzie

The aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the…

15383

Abstract

Purpose

The aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the needs of their clients, and to inform universities on the appropriate curricula to ensure the knowledge and skills of future graduates meet industry expectations.

Design/methodology/approach

The methodological approach taken in this study was exploratory, and qualitative semi‐structured interviews were the primary data collection instrument used.

Findings

Findings from 32 interviews with Australian practising forensic professionals suggest that these services are broad and complex. Opinions differ widely on the best way forward for this area of the accounting profession. Both work‐based and personal attributes required by practising forensic professionals together with the wide range of complex services offered in Australia are presented in a posited model, providing a unique contribution to international forensic accounting literature. Forensic services firms require strong work‐based skills such as oral and written communication skills, technology and analytical skills, in addition to an accounting qualification, as part of their under‐graduate or post‐graduate degrees.

Practical implications

Perceptions were also that graduates require strong interpersonal skills, enthusiasm, intelligence and the ability to work independently and although this has been reported in the literature previously, findings from this study suggest there is still a deficiency in forensic accounting graduates skill set, particularly in relation to oral and written communication. The lack of an Australian‐based forensic accounting certification was also raised.

Originality/value

Both work‐based skills and personal attributes are presented in a posited model of the Australian forensic accountant, providing a unique contribution to international forensic accounting literature.

Details

Pacific Accounting Review, vol. 25 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Abstract

Details

Journal of Accounting & Organizational Change, vol. 9 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 4 October 2024

Simon J. Davies and Paul Robert van der Heijden

The chapter provides an overview of the book and addresses the rationale for the selection of cases reflecting teaching and research in major areas of SDG14. For example, the…

Abstract

The chapter provides an overview of the book and addresses the rationale for the selection of cases reflecting teaching and research in major areas of SDG14. For example, the impact of increasing global sea temperature, ocean acidification, and pollution on aquatic life and biosciences. Fisheries and aquaculture for seafood and marine ingredients and marine protected areas (MPAs) that favour the assemblage of fish, crustaceans, alga, coral, and mussels to enhance and stimulate biodiversity. New products derived from marine biotechnology are viewed to conserve and sustainably use the seas and oceans whilst promoting wealth creation and employment. Marine parks allow scientists to better study the marine environment and explore sustainable balances between tourism, work, and recreation in harmony with the Life Below Water – SDG14 mandate. Finally, the aspects of governance and roles of stakeholders and societal involvement are advocated in achieving the safe and effective use of marine resources. Throughout, the role of higher education in providing educated scientists and multidisciplinary specialists for future generations to come is highlighted.

Content available
Article
Publication date: 1 December 2001

168

Abstract

Details

Facilities, vol. 19 no. 13/14
Type: Research Article
ISSN: 0263-2772

Keywords

Article
Publication date: 2 February 2015

Ajay K. Jain

The purpose of this paper is to investigate the impact of motives for volunteerism and organizational culture on organizational commitment (OC) and organizational citizenship…

8319

Abstract

Purpose

The purpose of this paper is to investigate the impact of motives for volunteerism and organizational culture on organizational commitment (OC) and organizational citizenship behavior (OCB) in Indian work context.

Design/methodology/approach

The data were collected from 248 middle and senior managers of a public sector organization in India. The self and other reported questionnaires were used to collect the data.

Findings

Results of hierarchical regression analysis have shown that personal development dimension of volunteerism was found to be the positive predictor of OC and OCB both. However, career enhancement, empathy and community concern dimensions of volunteerism had mixed effects on both the criterion variables. Furthermore, culture had not shown a significant impact on OCB; however, it had a positive influence on affective and continuance commitment. Moreover, demographic variables (age, education and tenure) had strong impact on OC than OCB.

Practical implications

OC and OCB are highly desirable forms of employees’ behavior in which motivation for volunteerism and organizational culture can play a significant role. However, both OC and OCB are differentially predicted by these antecedent variables.

Originality/value

This is the first study which has explored the impact of motives for volunteerism on OC and OCB in the field of organizational behavior in a non-western work context such as India.

Article
Publication date: 10 July 2017

Eui-Bang Lee, Sang-Gun Lee and Chang-Gyu Yang

The purpose of this paper is to examine the purchase intention in the case of smartphone advertising, which is unlike any other advertising media.

19259

Abstract

Purpose

The purpose of this paper is to examine the purchase intention in the case of smartphone advertising, which is unlike any other advertising media.

Design/methodology/approach

This study examines the characteristics of recent mobile advertisements such as brand attitude and context awareness value, which have not been considered in studies on non-mobile advertisements, to address purchase intention through smartphone advertisements using structural equation modeling.

Findings

The results are as follows. Together with entertainment, information, irritation, and personalization in non-mobile advertisements, timing and location in mobile advertisements are the main factors for establishing consumers’ purchase intention. Further, although mobile advertisements’ context awareness value strongly impacts consumers’ advertising attitude and brand attitude, purchase intention receives greater impact from brand attitude than from advertising attitude because the products/services lack feel and touch.

Originality/value

These results imply that contextual advertising and new technology enabling feel and touch for products/services can maximize the effect of mobile advertisements.

Details

Industrial Management & Data Systems, vol. 117 no. 6
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 7 September 2015

Ajay K. Jain

The purpose of this paper is to investigate dimensions of employee silence in Indian work context with regard to the supervisors and how job satisfaction mediates the relationship…

1523

Abstract

Purpose

The purpose of this paper is to investigate dimensions of employee silence in Indian work context with regard to the supervisors and how job satisfaction mediates the relationship between silence and turnover intention. The study also explores the relevance of superior-subordinate relationship and self-image maintenance perspectives in Indian socio-cultural context to explain and understand the phenomenon of silence in India.

Design/methodology/approach

Qualitative (n=55) and quantitative data (n=334, n=314 and n=116) were collected from employees working in private, public and multinational organizations located in northern part of India. Exploratory and confirmatory factor analyses were performed to explore and validate the dimensions of silence behavior among Indian managers and structural equation analysis was carried out to see the meditating role of job satisfaction in the relationship of silence and turnover intention.

Findings

Results have indicated the existence of four major dimensions of silence in India namely; fear of retaliation, internal motivation, self-competence and self-image as the possible causes of silence. Further job satisfaction has mediated the effect of silence on turnover intention. This study showed the positive impact of silence on satisfaction which is contrary to the western studies. These results have supported the theoretical arguments developed in this paper in the Indian work context.

Practical implications

The results are useful in understanding the dynamics of silence in Indian organizations as employees might use silence in a strategic manner to regulate their satisfaction and in maintaining their membership with the organization.

Originality/value

The present study is among the first attempts to empirically examine the causes and consequences of employee silence in the high power distance and collectivistic cultural context.

Article
Publication date: 16 July 2020

Shahzeb Hussain, T.C. Melewar, Constantinos Vasilios Priporas and Pantea Foroudi

This paper aims to use signalling theory to examine the concept of advertising credibility and its effects on brand credibility, brand image, corporate credibility and corporate…

4216

Abstract

Purpose

This paper aims to use signalling theory to examine the concept of advertising credibility and its effects on brand credibility, brand image, corporate credibility and corporate image.

Design/methodology/approach

A qualitative approach was used. Ten interviews and four focus groups were conducted among participants drawn from the London area. The data was analysed using thematic analysis.

Findings

The findings suggest that advertising credibility is defined using terms like accurate, caring, competent, complete, convincing, ethical, honest, impressive, promising, reliable and warranted. The findings also suggest that advertising credibility has a positive effect on brand credibility, brand image, corporate credibility and corporate image. However, these effects are lower when the brand and corporation have different names than when they have similar names. The dissimilarity of names can also provide some benefit, especially when brands or firms are faced with a crisis. The findings also illustrate that the theoretical model used in this study is valid, and suggest that advertising credibility has positive effects on other constructs.

Originality/value

Advertising credibility has received little attention in the literature. There is also little attention on its effects on other credibility constructs. This study minimises these gaps by conducting qualitative research to explore the effects of advertising credibility on brand credibility, corporate credibility and corporate image.

Details

Qualitative Market Research: An International Journal, vol. 23 no. 4
Type: Research Article
ISSN: 1352-2752

Keywords

1 – 10 of over 8000