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1 – 10 of over 83000With the advent of numerous new types of savings accounts, the author conducted a study to determine the consumer usage of these new accounts and the relative ability of banks and…
Abstract
With the advent of numerous new types of savings accounts, the author conducted a study to determine the consumer usage of these new accounts and the relative ability of banks and savings and loans to retain their current savings account customers. He also investigated the financial asset holdings of savers.
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Investigates the dimensions of accounting information prepared foruse in managing non‐corporate pastoral entities in pre‐FederationWestern Victoria and the local, time‐specific…
Abstract
Investigates the dimensions of accounting information prepared for use in managing non‐corporate pastoral entities in pre‐Federation Western Victoria and the local, time‐specific environmental factors which shaped these dimensions. Based on examinations of 23 sets of surviving business records prepared during 1836‐1900, provides evidence of the structure and usage of pastoral accounting information in an unregulated financial reporting environment. Draws conclusions about the likely impact of cultural, legal and political, professional, educational, economic and other factors as key explanatory variables. Also argues a case for lost relevance based on the evidence of accounting change in the closing decades of the nineteenth century.
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Rizal Ahmad and Francis Buttle
Examines and reports the customer retention practices of Frontier Bank as it provides telephone banking services to business customers. Assesses whether those practices at…
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Examines and reports the customer retention practices of Frontier Bank as it provides telephone banking services to business customers. Assesses whether those practices at Frontier Bank reflect extant theories, and whether extant theories can explain customer retention practice in this context. Reviews two theoretical discussions on customer retention, discusses telephone banking services, describes and analyses four retention practices of Frontier Bank, and identifies gaps in both practice and theory. The findings suggest, first, that managers at Frontier Bank applied very few of the prescriptions suggested by extant theories. Managers of similar telephone banking operations could benefit from applying extant customer retention theory in their businesses. Second, authors are too simplistic in assuming that extant theories on customer retention are applicable in any business situations. States that researchers should be cautious in offering generalized customer retention strategies and should consider developing models of customer retention which take account of variations in business context.
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Sue Llewellyn and Markus J. Milne
This paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea of codification and locate the notion of a “codified discourse”…
Abstract
Purpose
This paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea of codification and locate the notion of a “codified discourse” within the broader tradition of discourse studies in management.
Design/methodology/approach
The approach is conceptual and discursive, and provides a theoretical framework for understanding codification and a discursive context for the accepted papers in this special issue.
Findings
Theoretically, consideration of the more determinate relationship between codified discourse and practice can add to the general understanding of the discourse/practice dynamic in organisation studies. Several issues are identified that call for further empirical investigation. First, some of the broad‐spectrum accounting codes (e.g. historic cost) are currently under review in the expectation that change will enable constructive accounting innovation. Second, the impact of more codified accounting on management practice in organisations requires evaluation. Third, how far “intangibles” and “externalities” can be codified is a pertinent current agenda. Fourth, work is needed on whether and to what extent professional power is curtailed when politicians and policy makers introduce more codified discourses.
Research limitations/implications
Currently “codification” is not well understood in the literature. This AAAJ special issue opens up the debate but there remains considerable scope for future work to take this agenda forward – to enable more detailed understanding of accounting as codified discourse.
Originality/value
Although “discourse studies” and “discourse analysis” are now firmly embedded in the organisational/management literature, “codified discourses” have not featured in the debate. This is a significant omission as codification is a key feature of many discourses – especially in professional fields like accounting, law, and medicine. Moreover, codified discourses are becoming more widespread. The value of this paper lies in its exposition of accounting as codification in relation to discourse.
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Pablo Ballesteros-Pérez, Maria Luisa del Campo-Hitschfeld, Manuel Alejandro González-Naranjo and Mari Carmen González-Cruz
Construction projects usually suffer delays, and the causes of these delays and its cost overruns have been widely discussed, the weather being one of the most recurrent. The…
Abstract
Purpose
Construction projects usually suffer delays, and the causes of these delays and its cost overruns have been widely discussed, the weather being one of the most recurrent. The purpose of this paper is to analyze the influence of climate on standard construction work activities through a case study.
Design/methodology/approach
By studying the extent at which some weather variables impede outdoor work from being effectively executed, new maps and tables for planning for delays are presented. In addition, a real case regarding the construction of several bridges in southern Chile is analyzed.
Findings
Few studies have thoroughly addressed the influences of major climatic agents on the most common outdoor construction activities. The method detailed here provides a first approximation for construction planners to assess to what extent construction productivity will be influenced by the climate.
Research limitations/implications
Although this study was performed in Chile, the simplified method proposed is entirely transferable to any other country, however, other weather or combinations of weather variables could be needed in other environments or countries.
Practical implications
The implications will help reducing the negative social, economic and environmental outcomes that usually emerge from project delays.
Originality/value
Climatic data were processed using extremely simple calculations to create a series of quantitative maps and tables that would be useful for any construction planner to decide the best moment of the year to start a project and, if possible, where to build it.
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Shathees Baskaran, Nalini Nedunselian, Chun Howe Ng, Nomahaza Mahadi and Siti Zaleha Abdul Rasid
This study aims to clarify the relationship between ethical orientation and earnings management perception phenomenon in the organization. It discusses to what extent earnings…
Abstract
Purpose
This study aims to clarify the relationship between ethical orientation and earnings management perception phenomenon in the organization. It discusses to what extent earnings management is considered as a strategic adaptation or deliberate manipulation in an organization. The study also aims to expand the domain of ethical perspective of earnings management by considering mediating and moderating role of investor sentiment and corporate social responsibility (CSR) as inward pressure and outward commitment surrounding the organization, adopting a combined perspective of strategic management and also accounting discipline than is normally found in the ethics and earnings management literature.
Design/methodology/approach
The study opted for literature synthesis to define key concepts surrounding ethics and earnings management perception in the organization. Besides, it attempted to identify influential mediators and moderators in explaining the earnings management phenomenon in the organization. Consequently, the study identified the gaps in current research to draw upon a more holistic conceptual framework. The rationale for the research was justified within the body of research.
Findings
The study suggested research propositions based on the literature synthesis in view of ethics and earnings management perception in the organization. More specifically, it has proposed a conceptual framework, explaining the relationship between ethical orientation and a multi-dimensional view of earnings management perception. It is envisaged that the mediating and moderating role of investor sentiment and CSR incorporated in this conceptual study will improve the predictive value of the proposed framework and offer additional insights about factors that inhibit or advance ethical orientation and earnings management practices in the organization.
Research limitations/implications
This paper suffers from the obvious limitation of lacking empirical investigation. However, it does provide a theoretical rationale for the argument that alteration of earnings can be controlled if ethical orientation is emphasized in the organization apart from insulating internal and external pressures to manage such phenomenon from happening in the organization. Perhaps, the most important direction for future research is further extension and validation of this framework by performing an empirical investigation to produce newer insights into this phenomenon.
Originality/value
This conceptual study is different from previous studies on the grounds it has considered unexplored issues linking inward pressures and outward commitments in explaining this phenomenon further. To bridge the critical knowledge gap of earnings management phenomenon, a mediating effect of investor sentiment as an inward pressure and a moderating role of CSR as an outward commitment are also integrated within the model. The proposed model neither formulated nor tested empirically in previous studies locally or, perhaps, globally, therefore, stands out as an original contribution in the study of ethical orientation and earnings management perception.
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The specific objectives of this research were to gain an understanding of the causes of advertiser account switches in New Zealand and Singapore and compare these results with…
Abstract
The specific objectives of this research were to gain an understanding of the causes of advertiser account switches in New Zealand and Singapore and compare these results with Michell’s USA and UK studies. The main finding of this study is the reasons for broken agency‐client relationships are complex and very varied. However, Michell’s five general reasons for account switches: poor agency performance; changes in agency policies; changes in client policies; changes in agency management; and changes in client management, appear to explain most failed agency‐client relationships (although few respondents had all of the above problems at once). This report has been useful in highlighting the differences in New Zealand and Singapore agency‐client relationships.
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Richard Petty, Federica Ricceri and James Guthrie
The purpose of this paper is to offer an empirical account of how a group of financial professionals uses intellectual capital (IC) information, and the value that the group…
Abstract
Purpose
The purpose of this paper is to offer an empirical account of how a group of financial professionals uses intellectual capital (IC) information, and the value that the group imputes to IC reporting. The paper also aims to understand the group's ability to privately access information that might help them determine the value of a company's IC in support of their decision‐making.
Design/methodology/approach
Survey administered to a group of financial professionals in Hong Kong.
Findings
Respondents would like companies to be more transparent and provide more information on their IC. Respondents believe that greater IC disclosure would be rewarded with an increase in the company's share price – even though few respondents thought that they would pay more themselves for enhanced disclosure. Further, most respondents seem to be currently addressing their IC information needs through private information channels, and rate the publicly provided information as poorly suited to their needs.
Practical implications
Greater regulatory control may be needed to ensure that information being communicated privately also enters the public domain in a timely fashion. It is also suggested that making market participants more aware of the positive effects of voluntary disclosure on stock prices may lead to an increase in voluntary disclosure.
Originality/value
The paper provides empirical evidence on the value relevance of IC information from a user's perspective.
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Amanze Rajesh Ejiogu and Chibuzo Ejiogu
The purpose of this paper is to develop an understanding of the process through which ideas are translated across disciplines. It does this by focussing on how the idea that…
Abstract
Purpose
The purpose of this paper is to develop an understanding of the process through which ideas are translated across disciplines. It does this by focussing on how the idea that people are corporate assets was translated between the accounting and human resource management (HRM) disciplines.
Design/methodology/approach
This paper is based on the interpretation of a historical case study of the travel of ideas between the accounting and HRM disciplines. Translation is used as an analytical lens as opposed to being the object of the study and is theorised drawing on insights from the Scandinavian Institutionalist School, Skopos theory and linguistic translation techniques.
Findings
Translation by individual translators involved the translator stepping across disciplinary boundaries. However, translation performed by interdisciplinary teams occurs in the “contact zone” between disciplines. In this zone, both disciplines are, at once, source and target. Ideas are translated by editing and fusing them. In both cases, translation is value laden as the motives of the translators determine the translation techniques used. Legitimacy and gravitas of the translator, as well as contextual opportunities, influence the spread of the idea while disciplinary norms limit its ability to become institutionalised. Also, differential application of the same translation rule leads to heterogeneous outcomes.
Originality/value
This is the first accounting translation study to use the theories of the Scandinavian Institutionalist School or indeed combine these with linguistic translation techniques. It is also the first study in accounting which explores the translation of ideas across disciplines.
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