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Article
Publication date: 22 December 2021

Lin Mei Tan, Fawzi Laswad and Frances Chua

Employability skills are critical for success in the workplace, even more so in this era of globalisation of economies and advancement in technologies. However, there is…

Abstract

Purpose

Employability skills are critical for success in the workplace, even more so in this era of globalisation of economies and advancement in technologies. However, there is ample evidence of the gap between the skills acquired by graduates at universities and the skills expected by employers in the workplace. Applying the modes of grasping and transforming the experience embodied in Kolb’s experiential learning theory (ELT) (1976, 1984), the purpose of this paper is to examine the development of employability skills of accountancy students through their involvement in two extracurricular activities: community accounting and an accountancy club.

Design/methodology/approach

Underpinned by Kolb’s (1976, 1984) four modes of ELT and work-integrated learning to develop professional competencies required for future work, an online survey of accounting students was conducted to assess their reflections on involvement in these two aforementioned extracurricular activities over a two-year period.

Findings

The findings indicate that the students had developed useful cognitive and behavioural skills from their participation in these extracurricular activities. These findings are consistent with the literature on internships and service-learning, both of which have been associated with transferable skills development.

Originality/value

Prior studies focused on in-classroom learning activities or internships to help students develop various essential skills required in the workplace. However, extracurricular activities have received little attention in the accounting education literature. This study provides insights into skills accounting students can gain from extracurricular participation in community accounting and an accountancy club.

Details

Pacific Accounting Review, vol. 34 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 19 May 2020

Mohammed Ali Al Mallak, Lin Mei Tan and Fawzi Laswad

The purpose of this exploratory study is to examine the perceptions of Saudi university accounting students of the importance of developing generic skills in their…

Abstract

Purpose

The purpose of this exploratory study is to examine the perceptions of Saudi university accounting students of the importance of developing generic skills in their accounting education, the levels of competence they should acquire and expect to achieve during the academic study, and the constraints that may hinder the development of generic skills in accounting education.

Design/methodology/approach

The study uses the skills outlined in the IFAC’s International Education Standards (IES) 3 (intellectual, personal, organizational and business management, and interpersonal and communication) and IES 4 (ethics in accounting/business). A survey questionnaire was used to collect the data.

Findings

The findings show that students perceived all five generic skill categories to be important, with ethical skills rated as the most important. However, the students expected that they would achieve a somewhat lower level of generic skill by the end of their studies in all areas, and they perceived a number of constraints that impede their skill development. The results indicate the importance of developing generic skills in accounting education and suggest that the Saudi accounting education system could do more to provide students with opportunities to develop generic skills to enable them to succeed in their future careers.

Originality/value

As little of the current literature has focused on generic skills in accounting education in a non-Western country, this research contributes to the literature on generic skills in a developing nation.

Details

Asian Review of Accounting, vol. 28 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 1 January 2000

Lin Mei Tan and Carrol Chin‐Fatt

Positive attitudes towards factors such as the perceived fairness of the tax system are considered to play an important role in the level of tax compliance within a…

1552

Abstract

Positive attitudes towards factors such as the perceived fairness of the tax system are considered to play an important role in the level of tax compliance within a country (Strumpel, 1968). The tax literature indicates that not only knowledge but an understanding of the tax system may have an effect on taxpayers' perceptions of fairness and attitudes towards compliance. This study examines the linkages between an increase in tax knowledge on perceptions of fairness and tax compliance attitudes by using students enrolled in an introductory taxation course in a New Zealand tertiary institution. Contrary to prior research, the results indicated that an increase in tax knowledge did not have a significant impact on perceptions of fairness and tax compliance attitudes.

Details

Asian Review of Accounting, vol. 8 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 16 May 2008

Lin Mei Tan and Fawzi Laswad

The purpose of this study is to examine the impact of five factors, reflecting students' diversity in prior content and metacognitive knowledge, on students' academic…

Abstract

Purpose

The purpose of this study is to examine the impact of five factors, reflecting students' diversity in prior content and metacognitive knowledge, on students' academic performance in the introductory accounting course.

Design/methodology/approach

Based on a conceptual framework of prior knowledge, five factors are hypothesised to have an impact on students' performance. They are: prior accounting knowledge, age, gender, intended academic major, and first language. A self‐administered questionnaire is completed by students enrolled in the compulsory introductory accounting course at a large multi‐campus NZ university. Multivariate analysis is carried out to test the research hypotheses and the predictive ability of the five independent variables on students' performance.

Findings

Consistent with the educational psychology literature, prior content knowledge has a significant impact. Students' metacognitive knowledge, which differs according to their language and gender, also has a significant effect on students' performance.

Research limitations/implications

The low R2 in the regression model suggests that, although some of the study variables are significant, a high proportion of variation in academic performance remains unexplained by the model. The results may also not be representative of student population in general as information is elicited from students from one particular university. Future research could extend the sample to more than one tertiary institution and consider the effect of other potential variables such as students' intrinsic motivation and learning strategies.

Originality/value

Unlike many prior studies which lacked a theoretical framework to support their research, this study proposes a conceptual framework drawn from the education psychology literature for examining students' performance in the introductory accounting course.

Details

Pacific Accounting Review, vol. 20 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Content available
Article
Publication date: 19 April 2013

Andrew M.C. Smith

216

Abstract

Details

Pacific Accounting Review, vol. 25 no. 1
Type: Research Article
ISSN: 0114-0582

Content available
Book part
Publication date: 18 September 2017

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78714-524-5

Article
Publication date: 5 September 2016

Weiwei Li, Chong Wu, He Dong, Huan Wang and Mei Li

Coal and power generation are related upstream and downstream industries. Coal price marketization and electricity price regulation have caused the price of coal to be…

Abstract

Purpose

Coal and power generation are related upstream and downstream industries. Coal price marketization and electricity price regulation have caused the price of coal to be sensitive to the benefits of generators. The paper aims to discuss these issues.

Design/methodology/approach

As a financial tool, contracts for differences can both help balance interests and reduce risks caused by spot price fluctuation. This thesis regards coal demand as a triangular fuzzy stochastic variable while directing a levelling consideration towards risk returns for coal and power enterprises that are involved in coal generation contracts for differences. Risk and benefit measurement models were established between coal suppliers and power generators, and risk and benefit balance optimization models for contract negotiation were constructed.

Findings

A numerical example showed that the above models can be effectively used to avoid the risks of coal-electricity parties.

Originality/value

This thesis regards coal demand as a triangular fuzzy random variable while directing a levelling consideration towards the risk return to coal and power enterprises that are involved with coal generation contracts for differences. The features of this thesis are the following: demand information is regarded as a fuzzy random variable instead of a random variable. With historical data, sales experience and increasingly clear macro-economic conditions, coal and power enterprises are able to make a fuzzy decision – to a certain extent – when the transaction approaches. Accurate market information enables the supply chain system to satisfy the clients’ needs better, improve the profit level or avoid severe financial damages; by developing a feasible set of contracts for different parameters, it is possible to estimate whether the price difference enables supply chain coordination, requires changes or gives accounts to all involved parties of the supply chain; and without the assumption that the traditional M-V rule is unfavourable to decision makers, this thesis proposes the prospect M-V rule, which involves decision makers’ projections of future coal generation prices and enables wide applicability of the response method to contracts for differences.

Article
Publication date: 7 June 2021

Shu-Mei Tseng

The purpose of this study is to examine the impact of the relationship quality on customer loyalty. The moderating role played by online service recovery in this study is…

1001

Abstract

Purpose

The purpose of this study is to examine the impact of the relationship quality on customer loyalty. The moderating role played by online service recovery in this study is further discussed.

Design/methodology/approach

A quantitative Web-based survey study was conducted to statistically test these relationships among relationship quality, service recovery and customer loyalty. Data collected from 183 respondents were taken for analysis through partial least squares.

Findings

The findings reveal that relationship quality has significant influence on customer loyalty, whereas service recovery has moderated effect on the relationship between relationship quality and customer loyalty.

Research limitations/implications

The respondents of this study were recruited from online panels; thus, a purposive sample could be a biased indication of the characteristics of the actual population. Therefore, it is suggested that future researchers enroll subjects from a statistical population that accurately represents the entire population and, in addition, that they collect more responses to increase the generalizability of the findings.

Practical implications

Because failures in service delivery are inevitable, recovery of such encounters thus represents a significant challenge for service firms. Hence, this study proposes concrete suggestions for firms to manage and operate e-commerce websites, as well as to enhance relationship quality and customer loyalty.

Originality/value

Service failures have been the bane of e-commerce, compelling customers to either abandon transactions entirely or switch to a physical competitor. Many firms have realized the importance of maintaining strong relationships with customers to enhance their loyalty. However, previous literature has a few studies conducted on the relationships among service recovery, relationship quality and customer loyalty in the e-commerce context. Therefore, it is meaningful to identify these relationships.

Details

International Journal of Quality and Service Sciences, vol. 13 no. 2
Type: Research Article
ISSN: 1756-669X

Keywords

Article
Publication date: 15 September 2022

Arshiya Fathima M.S., H. Moideen Batcha and Ansari Sarwar Alam

The purpose of this paper is to identify the factors influencing consumers’ intention to purchase solar energy products (SEPs).

Abstract

Purpose

The purpose of this paper is to identify the factors influencing consumers’ intention to purchase solar energy products (SEPs).

Design/methodology/approach

The research is based on primary data that has been collected from a total of 351 non-users of SEPs from different cities of Tamil Nadu state (India). Confirmatory factor analysis and structural equation modelling have been used to examine the collected data.

Findings

Attitude, perceived behavioral control and energy concern variables are significant towards consumers’ purchase intention. However, other variables such as subjective norms and energy awareness were found insignificant.

Research limitations/implications

The sample size was chosen based on convenience sampling, and the sample was collected from the different cities in Tamil Nadu. As a result, the outcome may not be representative of the whole population. Respondents’ perspectives in one section of India may differ from those in another.

Practical implications

The findings of this study help policymakers, business experts, marketers, social marketers and energy conservation organizations in gaining a better understanding of consumer behavior.

Social implications

The outcome of this study will be effective in developing action plans to improve environmental quality through solar products.

Originality/value

This study has targeted the potential consumers and identified factors that are influencing consumers’ intention to purchase SEP. Therefore, the study’s findings will add value to SEP companies, government and non-government organizations, marketers, academicians and the research community.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 17 August 2018

Ezlika Ghazali, Dilip S. Mutum and Mei-Yuen Woon

The purpose of this paper is to identify the determinants of players’ continuance intentions to play Pokémon GO (PG) and ultimately make in-app purchases, mainly from the…

2105

Abstract

Purpose

The purpose of this paper is to identify the determinants of players’ continuance intentions to play Pokémon GO (PG) and ultimately make in-app purchases, mainly from the perspectives of psychological, social and gaming motivational factors.

Design/methodology/approach

The research model was empirically assessed based on 362 validated responses from current players of PG in Malaysia. Analysis was carried out using the partial least squares path modeling method.

Findings

The results indicated that enjoyment, network externalities, community involvement and the need-to-collect significantly influence players’ continuance intention. Furthermore, the findings reveal that flow and nostalgia have indirect effects on players’ continuance intention, which in turn significantly influences their purchase intention.

Originality/value

This study provides empirical support for an integrated model for understanding the antecedents of the players’ behavioral intentions that incorporates psychological, social and gaming motivational factors in the context of an augmented reality mobile game.

Details

Information Technology & People, vol. 32 no. 3
Type: Research Article
ISSN: 0959-3845

Keywords

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