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This study aims to extend current research efforts by examining the dual role of salesperson brand and organizational identification in driving organizational citizenship behaviors, brand advocacy and ultimately brand market performance.

This study uses an online survey to collect data from a cross-sectional sample of salespeople. The measurement model and proposed research hypotheses are tested with SmartPLS.

Study results show that each level of identification has a stronger influence on the type of behaviors relevant to that foci of identification. That is, salesperson organizational identification has a significant and strong effect on organizational citizenship behavior while the influence of salesperson organizational identification on brand advocacy is not significant. Along the same lines, salesperson identification with the brand significantly influences brand advocacy behaviors but not their overall organizational citizenship behaviors. These empirical findings are consistent with assertions in the literature that variables (antecedents or outcomes) associated with identification at a certain level will have a stronger relationship with identification at that level.

Despite existing research efforts on the potential positive outcomes of salesperson identification, there is less empirical evidence regarding the dual role of brand and organizational identification. This research contributes to the current literature by proposing and empirically examining the differential (identity-matching) antecedents and outcomes of salespeople’s dual identification with the organization and the brand. Furthermore, existing research mostly focuses on organizational or sales management outcomes but not brand specifically related outcomes. Theoretically, this research draws on social identity theory to investigate the combined effect of salesperson brand and organizational identification on key brand-related outcomes. Managerially, this study provides empirically-based suggestions for managers interested in harnessing the power of identification.

The purpose of this paper is to examine how the mandatory shift from Norwegian Generally Accepted Accounting Principles (NGAAP) to International Financial Reporting Standards (IFRS) in Norway affected the valuation weights of earnings and book values, with the aim of gaining insights that are relevant for standard setters, investors and other users of accounting information.

The authors extend the IFRS literature on structural shifts between the pre- and post-adoption periods by comprehensively controlling for factors that vary between the IFRS sample and the domestic Generally Accepted Accounting Principles (GAAP) sample. Moreover, the tests are designed to reveal the underlying accounting causes of the observed differences in value relevance.

IFRS are balance sheet-oriented and emphasize measurement at fair value. By contrast, NGAAP are earnings-oriented and focus on historical cost. IFRS also differ from NGAAP by recognizing more intangible assets. Overall, IFRS are thus less conservative than NGAAP. It was found that expanded fair value accounting increases the value relevance of book values and decreases the value relevance of earnings. However, the improved matching of intangible asset expenditures with the future economic benefits of such intangible assets increases the persistence and value relevance of earnings relative to book values.

This paper introduces a test methodology that is designed to identify the effects that specific accounting differences between the IFRS sample and the domestic GAAP sample have on value relevance. Consequently, this paper not only identifies the overall effects on value relevance but also contributes to the literature by identifying specific accounting differences between IFRS and GAAP that cause these overall effects, and thus obtain insights that are valuable for standard setters and other users of accounting information.

The aim of this paper is to investigate the gap between cost-based and time-based revenue recognition schemes in the accounting of ship-owning corporations, and to propose cost-based revenue recognition (as in general accounting practice) in connection with the performance obligations.

For a comparative analysis of time-based (traditional approach) and cost-based schemes, a sample of dry bulk ships is selected and voyage estimations are performed by certified professional shipbrokers (Fellow of the Institute of Chartered Shipbrokers) (data collection and voyage estimation by practitioner). Performance obligations are also defined by certified shipbrokers (i.e. survey and expert opinion) and certified public accountant based on common shipping business practice and accounting practice in general.

Empirical results indicate the significant gap between two alternative schemes. Cost-based revenue recognition accelerates the revenue recognition (benefit of shipowner), and it enables comparability among other industries since cost-based allocation is the common practice in accounting (matching principle, Generally Accepted Accounting Principles).

It is obviously impossible to observe all kinds of freight market transactions for all different kinds of vessel particulars. The sample size does not undervalue the current study since the central idea of this paper is not the verification of the cost-based recognition in all possible transactions.

The proposed approach debiases the existing recognition practice as well as improving the speed of revenue recognition. In the existing practice, time-based recognition is still based on voyage estimations (time estimation). Voyage estimations conventionally answer two questions: “What is the cost of the voyage?” and “What is the duration of the voyage?” Therefore, the proposed approach does not require any additional work done. Common practice also clarifies the cost-based schedule for revenue recognition.

This paper addresses the unconventional accounting practice and its incomparability problem for the first time. To the best of the authors’ knowledge, this paper is also the first study on accounting economics of the shipping business. This paper proposes a practical solution to the debate raised by Financial Accounting Standards Board 2014-09 regulation on accounting standards by utilizing a staging approach and cost-based revenue allocation.

The purpose of this paper is to draw attention towards how religious beliefs are linked to today's accounting principles and legitimating exploitation.

The poem is a critical thought.

Religious concepts have been widely used to justify various historical social injustices. Four basic accounting principles; matching, accrual, going concern and reporting cycle perfectly correspond with life cycles, the acts and rewards of such lives, and “balancing” the pains and gains of individuals and society. These concepts, which have now become the foundation of accounting, were in existence millennia ago.

Accounting is broader than has been widely perceived. Accounting researchers should pay more attention to how accounting helped sustain social injustices.

This poem provokes thoughts on the origin of basic accounting principles and their historical roles in sustaining social injustices.

The purpose of this study is to enhance the understanding of Japanese Lean management principles in South African contexts using Ubuntu, to improve buy-in during Lean implementation.

A scoping systematic literature review (SLR) was used to investigate the correlations and variations between Lean management principles and Ubuntu management principles.

Both similarities and differences were discovered between Ubuntu and Lean. It was noted that Lean adopts principles that do not have corresponding Ubuntu principles, such as levelling out workload, continuous process flow, stopping to fix the problem and visual management.

While this research only used a South African concept (Ubuntu) to develop a novel Lean analogy, future research could be pursued in a similar vein for other countries outside of Japan.

The similarities could assist in “translating” Lean concepts to a South African context, ergo improving the understanding of the Lean principles and possibly contributing to more successful Lean implementations.

To the researcher’s knowledge at time of publication, this study is the first comparison of these two management philosophies. Ergo, the Lean–Ubuntu analogy is a novel comparison of Lean.

Although short selling has been legalized in China for nearly 10 years, due to the existence of short-sale constraints, its impact on corporate governance of listed companies remains unclear. This paper aims to examine the impact of short-sale refinancing on earnings quality after the short-selling constraints have been released. The authors further explore whether this impact is subject to the nature of property rights and shareholding structures.

This study is based on a sample of A-share firms in China for the period 2014–2016. The authors use earnings response coefficients (ERC) as a proxy for earnings quality. To empirically examine this issue, a matching sample is generated by using propensity score matching method (PSM) to reduce sample selection bias.

This study provides evidence that deregulation of short selling has positive external effect on corporate governance. The results indicate that the potential short-selling opportunities can effectively suppress earnings manipulation and improve earnings quality. However, the impact of short selling on earnings quality varies for companies with different nature of property rights and shareholding structure.

To the best of the authors’ knowledge, this is the first study to investigate the relationship between short selling and earnings quality in the unique setting of short-sale refinancing. This study provides new evidence on the impact of short selling at the micro level and calls for further deregulation of short selling. In addition, this study contributes to existing studies on short-sale refinancing by examining an emerging market.

In the Dutch central government (following countries like New Zealand, Australia and the UK) a system of resource budgeting is being developed as a substitute for its present dual system of cash/commitment budgeting for core departments and accrual accounting for executive agencies. Advocates of this approach claim that resource budgeting will improve the allocation of government spending and increase efficiency in government production. A basic flaw of the reform proposals is the failure to acknowledge the hybridity of government activities and the need to accommodate these hybridities in the accounting system. We argue that the present dual system, with some minor revisions, will be superior to the proposed resource budgeting system.

Lean construction looks into the possibility of bringing successful lean production theories into the construction industry. It was believed that lean production principles could also be influenced by the essence of military strategies, specifically that of Sun Tzu's Art of War (ST) when these were introduced many years ago. This study looks into the practices of lean construction in the industry and the similarities in the two sets of statements from lean construction principles and Sun Tzu's strategic principles.

Surveys and interviews of 40 project managers in the construction industry were conducted.

The study suggests that there are some agreements between lean construction principles and Sun Tzu's strategic principles.

This study raises the interesting question of whether the origin of lean construction principles can be traced to the strategic principles formulated by Sun Tzu some 2,500 years ago.

It is recommended that the strategic principles formulated by Sun Tzu be tapped upon for the further extension of lean principles (LP) in construction.

The value of this paper lies in its reflections of ST to better understand the possible origin of current lean construction principles and practices.

Laser land leveling (LLL) is a climate-smart technology that improves water use efficiency and reduces risk in crop cultivation due to weather variability. Hence, this technology is useful for cultivating water-intensive crops in a sustainable way. Given this background, the state government of Karnataka initiated to promote LLL in drought-prone districts and selected Raichur district for implementation. Moreover, farmers in this district had observed drought situation during monsoon paddy growing season in 2018. Therefore, this study attempts to investigate the importance of LLL technology for paddy cultivation under drought conditions.

A primary survey with 604 farmer households had been conducted in Raichur in 2018. Among them, 50% are adopters of LLL who have been selected purposively and rest 50% are non-adopters who have grown paddy in the adjacent or nearest plot of the laser-leveled plot. The adoption and causal impact of LLL has been estimated using propensity score matching, coarsened exact matching and endogenous switching regression methods.

The result reveals a positive and significant impact of LLL on paddy yield and net returns to the farmers. The results indicate an increment of 12 and 16% in rice yield and net income, respectively, for LLL adopters in comparison to the non-adopters of LLL.

The major limitation of the study is that it does not adopt the method of experimental study due to certain limitations; hence, the authors employed a quasi-experimental method to look at the possible impact of adoption of LL.

There have been various agronomic studies focusing on the ex-ante assessment of the LLL. This study is an ex-post assessment of the technology on the crop yield and farmers' income in a dry semi-arid region of India, which, according to the authors, is the first in this approach.