Search results

Accounting, corporate governance, business ethics.

MBA and EMBA.

China has largely changed its accounting practice in line with international norms. But its corporate governance structure continued to be administratively driven. Many Chinese-listed companies, especially big ones, are transformed from state-owned enterprises, with the government as their largest shareholder. It is no exception to Company C. Then what is the common pattern of accounting behaviour in China? An insight could be drawn by analysing this case.

Highlight two issues in point, namely accounting issue and governance issue. Chinese companies are now allowed to choose their accounting policies, while their top decisions are subject to government policies. Identify Company C's creative accounting by discussing China's accounting reform. In this regard, China has been relatively robust in terms of dropping its own practice and adopting western one. Discuss the corporate governance issues unveiled. What are company's performance criteria? Are they clearly established and enforced? And what about government's decision to change CEO twice in less than one year? What are the impacts on CEO's behaviour?

Teaching note.

The aim of the research is to examine potential differences in the levels of ambiguity tolerance between Australian and Chinese accountants at the national, rather than individual, level.

Ambiguity tolerance levels of final year accounting students (proxying for entry level accountants) and first year accounting students from Australia and China were measured using the MacDonald AT‐20 Ambiguity Tolerance Index. Comparisons were made across the four subject pools with a view to identifying national level differences suggested by the cultural, sociological, historical, and contemporary issues impacting on the accounting profession in the two countries.

Entry level accountants in China are less tolerant of ambiguity than their Australian counterparts. There are, however, no statistically significant differences in the levels of ambiguity tolerance between first year accounting students in China and Australia.

The research employed final year accounting students as surrogates for entry level accountants. Future research could usefully extend this research to practicing accountants at different ranks.

Given the central role of ambiguity in contemporary accounting practice, the potential implications are broad. This is particularly the case with regard to the harmonization of accounting practices in that accountants with different tolerances for ambiguity might make different decisions in the face of similar accounting standards and circumstances. Interestingly, the results from the research suggest that differences in ambiguity tolerance are attributable to events occurring while students are studying.

This research examines ambiguity tolerance at the national level (rather than the individual level), thereby allowing practical implications to be prescribed.

The problematic use of social media progressively worsens among a large proportion of users. However, the theory-driven investigation into social media addiction behavior remains far from adequate. Among the countable information system studies on the dark side of social media, the focus lies on users' subjective feelings and perceived value. The technical features of the social media platform have been ignored. Accordingly, this study explores the formation of social media addiction considering the perspectives of users and social media per se on the basis of extended motivational framework and attachment theory.

This study investigates the formation of social media addiction with particular focus on WeChat. A field survey with 505 subjects of WeChat users was conducted to investigate the research model.

Results demonstrate that social media addiction is determined by individuals' emotional and functional attachment to the platform. These attachments are in turn influenced by motivational (perceived enjoyment and social interaction) and technical (informational support, system quality and personalization) factors.

First, this study explains the underlying mechanism of how users develop social media addiction. Second, it highlights the importance of users' motivations and emotional dependence at this point. It also focuses on the technical system of the platform that plays a key role in the formation of addictive usage behavior. Third, it extends attachment theory to the context of social media addictive behavior.

The purpose of this study to explore the relationship between organizational citizenship behavior (OCB), team effectiveness (TE), employee motivation (EM) and employee retention (ER) in the service sector. This study proposes an alternate heuristic TE framework, which is termed as IMMO (input-moderated mediation-output) by replacing M with MM (moderated mediation) in IMOI framework.

The research was conducted in service sector of Uttarakhand state and the data collected from the employees working in different service organizations (such as educational institute, banking, insurance several others). Collected data were analyzed by using different analytical tools like confirmatory factor analysis and structural equation modeling for validating the constructs used in this study and to assess the relationship among different variables used for this study.

The result of this study reveals that OCB has positive impact on TE, and the relationship is mediated partially by EM, and the relation between EM and TE is moderated by ER.

This study contributes to the existing literature on OCB and TE. The relation between OCB and TE with the mediation of EM and the moderation effect of ER between the relation of EM and TE was investigated. This study suggests both theoretical and practical implications based on the findings.