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This paper examines accounting harmonisation and determinants explaining accounting measurement policy choice decisions by Asia‐Pacific listed manufacturing companies. Using Thomas' (1991) theoretical framework, four contingent variables (country of reporting, company size, profitability and debt leverage) are examined as possible determinants of firms' accounting choices concerning non‐current asset valuation measurement base, goodwill and depreciation. 130 listed manufacturing companies' annual reports were examined from Australia, Hong Kong, Indonesia, Malaysia, and Singapore. This study involves two phases. The first phase evaluates accounting harmonisation measurement indices in comparison with the extant literature. An important innovation is the operationalisation of Archer et. al. (1995) between‐country and within‐country C indices. Computed comparability indices indicated variations in the level of harmony across the five countries for all three accounting measurement practices. The second phase employed logistic regression to examine possible determinants of accounting policy choice decisions. Such a combined research approach should lead to a better understanding of de facto accounting harmonisation and practices.

This study explores whether the implementation of Management Control Systems (MCS) by the Greek shipping companies influences the adoption of their performance measurement systems and the implication of this choice on organizational performance. The study uses data collected from semi-structured interviews and a survey instrument addressed to shipping companies located in Greece. The paper finds evidence that MCS are defined in terms of the informational purposes these MCS fulfill. Analysis of responses to the questionnaire results that the choice of MCS is contingent upon the strategy pursued by the shipping companies. In addition, evidence suggests that shipping companies with an optimal fit between their strategy and their MCS experience superior performance and higher perceived usefulness of MCS. Moreover, it is concluded that Greek shipping companies adopt subjective performance measures irrespective of the MCS they implement and that this choice leads to enhanced perceived performance.

The purpose of this study is twofold. On the one hand, it studies the impact of IFRS 9 adoption on the firm value; and on the other hand, it investigates the impact of the classification of financial assets on the firm value.

The study covers a sample of 55 listed banks in the Middle Eastern and North African (MENA) region. Data is collected for three years (2017–2019).

The findings show that banks’ value is not impacted by IFRS 9 adoption but by financial assets’ classification. Firm value is positively affected by fair value through other comprehensive income assets, while it is negatively affected by amortized cost and fair value through profit or loss assets. The results of the additional analysis show consistent outcomes.

This research reveals important managerial implications. Priority should be given to the financial assets’ classification strategy following the adoption of IFRS 9 to boost the market valuation of banks. It may be useful for investors, managers and regulators in their decision-making.

This study enriches previous research as IFRS 9 is a new standard, and its adoption consequences need to be investigated. A few recent studies have focused on IFRS 9 as a whole or on other parts of IFRS 9, namely, the impairment regime and hedge accounting and concern developed contexts. However, this research adds to the knowledge of capital market studies by investigating the application of IFRS 9 in terms of classification in the MENA region.

This paper discusses how to choose a measure or set of measures for the purposes of evaluating and rewarding general managers' performances.

The paper describes a set of criteria that is useful for evaluating any measure or set of measures. Then it applies the criteria to an evaluation of three measurement alternatives in common use at general management organization levels: market measures, accounting measures, and combinations of measures.

The paper shows that all of the measurement alternatives fail to satisfy one or more of the evaluation criteria and, hence, lead to less than optimal outcomes. But it also shows that some alternatives are better than others in specific situations.

While comprehensive sets of evaluation criteria have been applied to financial accounting choice issues, this is the first such approach in management accounting. This approach can lead to improved performance measurement system choices. It can also be used to guide future research because the analysis also reveals major gaps in our knowledge about the qualities of performance measures in common use.

The purpose of this paper is to assess the brand image of Cape Town as a tourist destination using a progressive method of unstructured and structured techniques such as word association and free association.

A mixed method study was designed incorporating two phases. Phase one involved in‐depth interviews with a convenience sample of 85 international visitors to Cape Town. Phase two consisted of a survey, which resulted in 585 useable questionnaires that incorporated both open and closed‐ended questions.

The results indicate the strengths and weaknesses of each technique used. For example, word association is effective at eliciting positive images and holistic impressions but weak at identifying affective images. The free‐choice technique offers a more balanced perception of positive, negative, cognitive and affective images of a brand.

It is possible through the use of unstructured and structured techniques together to identify commonality in image perceptions but also differences in such perceptions on the basis of visitors' demographic and travelling characteristics.

The findings highlight the strengths and weaknesses of techniques such as word association and free association. The results indicate that some image attributes may not always adequately differentiate the brand from its competitors.

The paper contributes to understand the relationship between three components of brand knowledge namely, image, differentiating attributes and choice factors in the context of an African city brand.

The overall purpose of this study is to investigate impact of managerial characteristics on key performance indicators in the Kenyan hotel industry.

A cross‐sectional survey research design was used to gather primary data using self‐administered questionnaires. A sample of 160 hospitality managers was selected proportionately by simple random sample method from six hotels in Nairobi and Mombasa. A custom factorial univariate analysis of variance was used to analyze the data.

Hospitality managers in Kenya are still focusing on financial and result measures of performance while ignoring non‐financial and determinant measures. Managerial demographic characteristics; age, education, current position, functional area, and performance appraisal influence managers' choice of key performance indicators.

The model violated assumptions of homogeneity of variances. Literature review revealed a severe lack of Kenyan‐based research in tourism and hospitality industries on performance measurement practices hence the need for future research in this area.

The hotels need to invest in comprehensive performance management systems suitable for Kenyan hospitality industry that will incorporate both financial and non‐financial performance measures.

The study focuses on level of use of performance indicators and level of importance attached to performance indicators in the Kenyan hospitality industry. Managerial demographic characteristics influence on key performance indicators are examined in leading service industry in a growing economy thus contributing to a new body of knowledge in management literature in Africa.

Reports the results of a study on the social and environmental disclosure practices of New Zealand companies. In addition to providing an up‐to‐date description of such practices, and placing them in an international context, examines some potential determinants of these practices. Replicates and extends a recent US study (Patten, 1991). Makes improvements on Patten’s study by measuring the amount of disclosure as a continuous variable using both page amount and the number of sentences. The results indicate both measures are highly correlated. Consistent with Patten (1991) and other studies, reports that both company size and industry are significantly associated with social and environmental disclosures, and that profitability (both current and lagged) is not. In addition to these variables, provides some tentative evidence that New Zealand companies with dual (overseas) stock exchange listings are greater disclosers of social and environmental information.

It is costly to sample all air pollutants of a general community for continuous indoor air quality (IAQ) assessments. To optimize the resources for IAQ baseline monitoring for general facilities management, this study aims to investigate the feasibility of using a simple IAQ index as a screening parameter of a screening test to identify an asymptomatic air‐conditioned office with probable unsatisfactory IAQ.

The IAQ index is determined from the fractional dose of some representative common indoor air pollutants of unsatisfactory IAQ, either by taking equal importance of the pollutants as a weighting factor or weighted by the regional failure rates with respect to the corresponding air pollutants. Specifically, a database of regional IAQ assessment results of 422 air‐conditioned offices was employed to justify the selected screening levels for the IAQ index.

The proposed IAQ index of a screening assessment was used for verifying, respectively, 58 and seven air‐conditioned offices of Hong Kong with satisfactory and unsatisfactory IAQ. The results showed that 57 satisfactory offices and two unsatisfactory offices were correctly identified by the unweighted and weighted IAQ indices respectively. Evaluation of the proposed index in further IAQ improvements of some offices showed that it would be a practical tool for preliminary IAQ screening assessment.

The screening test itself could not identify all the IAQ problems but could identify the office groups with higher risk of unsatisfactory IAQ with reduced effort.

The study shows the usefulness of the proposed IAQ index to identify the unrecognized IAQ problems for air‐conditioned office environments. It could be adopted as a routine screening measure in facility management of which a wide‐ranging set of IAQ measurement is undesired.

This study presents a useful reference for policymakers, building owners and professionals for indoor environmental assessments.

Many nations in Sub-Saharan Africa, including Nigeria have initiated programmes targeted at addressing food insecurity, but without any major significant breakthrough. This necessitates the call for inclusion of social network institutional framework into the food and nutrition security policy of many developing countries. This is touted as an important social safety net needed for farming households’ economic advancement and welfare. Consequent on this, the purpose of this paper is to investigate the importance of social networks in building resilience against food insecurity among farmers in Oyo State, Nigeria.

Data collected from a sample of 297 smallholder farmers during 2015/2016 agricultural production season were analysed using descriptive statistics to describe farmers’ notable characteristics. However, Foster–Greer–Thorbecke indices vis-à-vis food consumption expenditure-metrics technique was used to evaluate the food security profile of the respondents. Similarly, ordinary least square and two-stage least square (2SLS) models were applied to investigate the effects and “reverse causality” in the social networks food security model.

The study findings indicated that about 48.15 per cent of the smallholder farmers are food insecure. Similarly, the study revealed that age (p<0.01), years of formal education (p<0.05), marital status (p<0.05), number of persons in the family (p<0.01), executive status in social groups (p<0.05), aggregate social networks (p<0.1) and non-food consumption expenditure (p<0.01) made significant contributions to food security status of farming households. Importantly, 2SLS estimation indicated non-existence of reverse causality effect of social networks components and households’ food security status.

There is an urgent need for pragmatic policies that support systematic and organized social groups and networks formation in the rural/agrarian areas across Nigeria.

A widely accepted view of economic theory posits that traditional capitals (physical, economic/financial and human) drive households’ welfare including food security status. However, this study has established the relevance of social networks as an important component of human well-being. Apparently, this study also established the exogeneity of social networks in the framework of households’ food security status.