Search results

While prior research on websites has largely focused on service quality perception by customers, little research has gone into the investigation of the specific sales function of the website. A survey of 111 German, Swiss and Austrian four and five star hotels was designed to test the responsiveness of hotels to reservation inquiries made through the options offered by the companies’ corporate websites (e.g. e-mail, online booking forms, request for proposal forms etc.) and to evaluate the hotels online sales performance in terms of the technical and process quality while dealing with a typical reservation request. The current study found that many hotels missed the opportunity to increase sales by failing to respond adequately to electronic reservation inquiries.

The purpose of this paper is to review and analyze the literature on consolidated financial statements (CFS) in the public sector published from 1980 to 2015 in public sector accounting and management journals, and propose a future research agenda.

Adopting a structured literature review methodology, the authors investigate how the CFS literature is developing and what its focus is.

The authors identify five major topics: the definition of the consolidation area; the identification of the reporting entity; the private vs public sector accounting standard dichotomy; the relationship with the statistical rules; and the usefulness of CFS.

The authors analyze these topics, highlighting the growing implementation of CFS in different contexts (mainly focusing on governments outside the USA) and provide suggestions for future research.

The author conducted an ethnography of a social network site (SNS), a secret Facebook (FB) group with more than 60,000 members consisting of public school teachers from all over the Philippines, with the country being one of the fastest growing markets for FB in Southeast Asia with 47 million active FB accounts. The author frames her analysis of a social media group for educators within the larger socio-historical context of the Philippines to explore teacher agency. Teachers in the Philippines have historically held a low social and occupational status, shaped in part by colonialism, and maintained in policy discourse, social perceptions of cultural capital. Within a social media group, teachers are able to express frank views, but also reinforce certain norms. The chapter posits that the nuance of teacher status can be revealed from ethnographies that explore and promote teachers’ historical narratives. This study was undertaken during the initial stage of the implementation of the K-12 reform when various directives regarding curriculum, materials, pedagogy, medium of instruction, assessment, and reporting systems are being issued from the central office based in Manila to all 46,404 schools spread in the three major island groups.