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This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

Outlines the history of accounting in China and reviews the literature published in English on the full range of Chinese accounting issues. Summarizes the contents of three books, refers to sections in other books and analyses journal articles by period, journal, research topic and research method. Argues that this accounting research has historical, academic and practical value,believes it will continue to improve and calls for greater use of more rigid research methodologies in this area.

Online shopping cart abandonment presents a major problem for online fashion apparel retailers today. This exploratory research aims to validate scales that measure antecedents of online shopping cart abandonment (OSCA) and examine how these reasons contribute to OSCA behaviour. The findings indicated that the eight different reasons (financial reasons, organisational tool, time pressure, intangibility, privacy issues, aesthetic design, social influences and entertainment factors) that drive OSCA are distinct and account for unique variance in the model, validating the measures. Also, the findings revealed that financial reasons and using the cart as an organisational tool are the top two reasons why consumers abandon their carts. This study provides researchers with a better theoretical understanding of the reasons why consumers abandon their online shopping carts. It validates the various reasons why consumers abandon their shopping carts and provides valuable managerial insights on how online marketers may enhance the translation of online browsing behaviour into actual purchases.

This research aims to use meta-analytical structural equation modeling to look into how hospitality employees use technology at work. It further investigates if the relationship between the constructs of the technology acceptance model (TAM) is moderated by job level (supervisory versus non-supervisory) and different cultures (eastern versus western).

In total, 140 relationships from 30 empirical studies (N = 6,728) were used in this study’s data analysis in accordance with the preferred reporting items for systematic reviews and meta-analysis.

The findings demonstrated that perceived usefulness had a greater influence on “user attitudes” and “acceptance intention” than perceived ease of use. This study also identified that the effect sizes of relationships among TAM constructs appeared to be greater for supervisory employees or in eastern cultures than for those in non-supervisory roles or western cultures.

The findings provide valuable information for practitioners to increase the adoption of employee technology. Practitioners need to focus on the identification of hospitality employee attitudes, social norms and perceived ease of use. Moreover, hospitality practitioners should be cautious when promoting the adoption of new technologies to employees, as those at different levels may respond differently.

This is the very first empirical investigation to meta-analyze the predictive power of the TAM in the context of hospitality staff technology adoption at the workplace. The findings also demonstrated differences in the predictive power of TAM constructs according to job level and cultural differences.

This chapter analyzes and discusses the empirical results of the study. The discussion is organized under the following themes: independent director, audit committee, auditor independence, corporate code of conduct, adoption of IFRS, and measures for improvement. Three main findings emerge from the analysis. First, the current institutional environment does not yet fully support the Anglo-American practices. Second, in recent years the quality of financial reporting has improved considerably, which is largely attributable to strengthened accounting rules and regulations. However, the imported Anglo-American models of corporate governance and financial reporting, except for enhancing auditor independence, have had only a minor impact on financial reporting quality. Third, although the imported practices are not working as intended, the vast majority of interviewees stated that it was appropriate to move toward internationally acceptable principles and standards. Improving laws and regulations seems to be the main measure for rendering the institutional environment in China more supportive of Anglo-American models of corporate governance and financial reporting.

This study sets about assessing measurement invariance of the widely used CETSCALE in the context of an economically disadvantageous inland city in China. The 10-item CETSCALE (Shimp and Sharma 1987) was administered to a college-level student sample (male = 55 and female = 198) in Nanning City, Guangxi Zhuang Autonomous Region. AMOS v. 20 was used to conduct confirmatory factor analysis and assess measurement invariance across gender.

This study is designed to assess measurement invariance of the 10-item CETSCALE with student sample in Nanning, the capital city of Guangxi, China.

The results support full metric invariance and factor variance invariance and partial scalar invariance and measurement residual invariance for the refined 5-item CETSCALE. It is found that college students in an economically underdeveloped multi-ethnic inland city like Nanning were less consumer ethnocentric than those in the affluent coastal cities.

This is the first study to assess measurement invariance of the CETSCALE with student sample from an economically underdeveloped multi-ethnic inland city in China.

The purpose of this paper was to develop a new interactive guiding system allowing people to use their own smart mobile devices, such as smart phones or tablet PCs, to activate the guiding services at the art gallery. The system provided interactions between visitors and exhibit items. It focused on the highly interactive functions between visitors and artworks authors as well as among visitors at both exhibition sites and social network sites (SNSs).

The system used quick response (QR) codes as the context aware elements, Facebook as the platform of SNSs, and smart mobile devices as the human-machine interfaces. Visitors carrying their own smart phones or tablet PCs can activate the guiding services by scanning the QR codes of the interested exhibit items. A system usability scale (SUS) survey was conducted to understand the visitors' perceptions on system usability. A questionnaire survey was conducted to collect the visitors' and authors' attitudes on releasing messages through Facebook.

The system was implemented at an art centre where lacquer artworks were on display. The SUS survey showed that 94 per cent of the participated visitors have satisfactorily rated this new guiding system, indicating rather high usability of the system. Most participated visitors agreed on Facebook as an ideal channel to release messages and they would pay more attention to the highly-recommended exhibit items. All the artworks authors consented to this new guiding system with potential power to disseminate their works over the cyberspace.

This new system possesses some important features in blending real world and cyberspace activities. Visitors at exhibit sites can become more informed and captivated because the interactive guiding system enables them to share knowledge and commentary opinions with others who were, are or will be at the same exhibition. It also allows people to share with their cyberspace friends who may have no times or opportunities to visit the exhibition. Most importantly, the new system may immensely expand the number of potential visitors in ways to make the authors and their artworks rapidly recognized.

The purpose of this study was to gain a holistic view of pro-environmental behavior (PEB) among hospitality and tourism consumers through a systematic review of empirical studies. Based on this comprehensive review, this study demonstrates how the literature has been created and has evolved over time, thereby providing proposals for future research agendas.

The preferred reporting items for systematic reviews and meta-analyses method was used as a rigorous searching method to provide an updated picture of the research on the PEBs of consumers in hospitality and tourism contexts. A total of 234 empirical studies from both hospitality and nonhospitality publications were selected for the review.

The results reveal a growing interest in PEB in the hospitality and tourism context. Focal points, theories and research designs used to explain PEB among hospitality and tourism consumers were identified. In addition, the findings from the cross-tabulation analyses have provided valuable insights for tourism and hospitality research in this area.

Based on the research findings, this study makes significant contributions to the literature by providing theoretical and practical implications with detailed directions for future researchers and practitioners.

This study offers one of the first reviews to comprehensively and systematically analyze the empirical research into PEBs among hospitality and tourism consumers. PEB has received significant attention from researchers, practitioners and those policymakers concerned with the sustainability of environments. The findings of this research provide a comprehensive overview of the literature relating to hospitality and tourism through the identification of gaps that require further investigation. Future suggestions to assist practitioners and policymakers in eliciting PEBs are also discussed.

This chapter examines corporate governance–related financial reporting issues in the context of globalization. Over the past few decades, the process of globalization has substantially altered the fields of corporate governance and accounting. More specifically, Anglo-American models of corporate governance and financial reporting have received increasing momentum in emerging economies, including China. However, a review of relevant studies suggests that there is limited research examining the implementation of Anglo-American concepts in various countries regardless of their growing acceptance. This monograph extends the existing literature by comprehensively investigating the adoption of internationally acceptable principles and standards in China, the largest transitional economy that has different institutional context from Anglo-American countries. In addition, the review has a number of implications for developing the theoretical framework, and determining the research methodology for the monograph.