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The purpose of this paper is to identify the factors influencing Indonesian students’ choice of university by estimating the trade-off students make in selecting a university.

Conjoint analysis was used to examine the relative importance and the part-worth scores of the attributes that influence students’ public university preferences in Indonesia.

High-school leavers in Indonesia trade off university preferences and view advice from family, friends, and/or teachers, reputation, and job prospects as important factors for selecting a public university. Two different preference-based segments of prospective students were identified from cluster analysis, and classified as either a “social networks-based decision” or a “rational decision” segment. A choice simulator was employed with three propositions, and the segments were found to have dissimilar preferences.

While this paper provides insights on higher-education consumer choice, more research is needed that includes samples from different types of higher-education institutions and fields of study.

A greater understanding of student choice can help to inform marketing practices and customize marketing strategies for each segment by providing important information to principal parties involved in making university choice decisions.

This paper demonstrates the relevance and value of conjoint analysis as an effective analytical tool for the identification of important choice criteria and its potential contribution to the development of more effective marketing strategies.

During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s admissions policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants.

Prior research has considered variations in accounting practice to be a function of a range of environmental factors. This paper investigates by means of a survey, the relationship between culture and professionalism. The results of the study have a number of implications for international accounting research, as they cast some doubt on the strength of relationship between culture and professionalism proposed by Gray. Furthermore, doubts are raised concerning the relevance of Hofstede's culture index scores in modern society.

In the analysis of Third World economic and rural development, Malaysia represents an intriguing and somewhat special case. Many applaud the impressive growth registered since independence and particularly in recent years; as Vokes testifies, Malaysia is “one of the most successful cases of economic development in the Third World.” It has managed a structural transformation of its economic base from one relying on primary commodities to one in which manufacturers now play a central role; not denying the intermittent problem of fluctuating growth and uneven development.

This paper has carried out a case study of two flood-prone towns in Johor state, Malaysia, to understand how resilient the residents and local authorities were in dealing with the flood disasters in terms of their ability to anticipate, mobilize institutional resources, adapt and respond.

This research conducted semi-structured interviews with flood-affected residents, flood disaster managers and planners, and assessed land use regulations and institutional strengths to answer the research question.

The results showed that the residents’ anticipatory capacity to flood risks was weak and both the human and institutional resources were insufficient in coping with and responding to urban flooding.

This research has not carried out questionnaire survey of large number of residents. It is based on semi-structured interview of ten residents in two Malaysian cities.

The insights drawn from this research would help develop flood-resilient policies for Malaysian cities. The global communities exposed to flood disasters too benefit from the Malaysia’s minute but crucial human and institutional experiences in urban flooding.

Being resilient to all these small but important flood concerns has huge potential to reduce vulnerability and disaster risks and protect the lives and properties of flood affected urban residents.

The research focus in Malaysia is less on flood resilience and more on flood modeling and hydrology analysis. In this sense, this research is new because it talks more on flood vulnerability and resilience issues at the community level and gives a perspective on current Malaysian town's state of flood resilience culture and practices.

The purpose of this paper is to explore factors affecting secondhand clothing acquisition among a sample of US female consumers based on an economic perspective.

This research is descriptive in nature, utilizing a survey of 500 US female consumers to explore relationships between five modes of secondhand clothing acquisition and selected consumer characteristics. Logistic regression was used to analyze the data.

The significant variables were income, age, number of toddlers and children ages 6-17 present in households, and sewing and repair skills. Income was found to be negatively related to purchasing secondhand clothing, suggesting that consumers view used clothing as an inferior good. Consumers in Gen Y were more likely to be involved in various means of secondhand clothing acquisition, holding income constant, than Baby Boomers.

Overcoming the stigma of inferiority associated with secondhand clothing, encouraging repair skills, and the repair of clothing, reaching out to consumers to build on their interest in DIY projects, and utilizing new technology (e.g. apps for sharing clothes) are practical implications.

The paper examined multiple modes of clothing acquisition rather than a single mode, and contributes insight regarding the economic concept of secondhand clothing as an inferior good.

The purpose of this paper is to examine the effects of a principles-based accounting standard with guidance (principles-with-guidance approach), stringency (conservativeness) of numerical thresholds, and incentives (high or low debt-equity ratio environment) on the judgments of Japanese auditors in a lease accounting setting.

To reflect Japanese auditors’ judgmental features, this study adopts a quasi-experiment that uses both manipulation for different environments (i.e. stable or critical financial condition) and perceptions about the importance of “principles” and “guidance” in different types of lease accounting standards (i.e. substantially all, approximately 90 and 88 percent).

“Principle” (substantially all) has a positive effect, while “guidance” (approximately 90 percent) has a negative effect on encouraging Japanese auditors to capitalize lease transactions. “More stringent guidance” (approximately 88 percent) has a positive effect only when clients are in critical financial conditions. Other findings indicate that judgments of Japanese auditors are strongly influenced by their colleagues’ perceived judgments.

This is the first quasi-experiment to examine Japanese auditors’ professional judgments using a lease accounting setting. To find out whether Japanese auditors interpret and apply International Financial Reporting Standards (IFRS) in the similar manner as their counterparts in other countries will be important when Japanese policymakers make their final decision regarding the adoption of IFRS. The discussion and findings also contribute to the International Accounting Standards Board (IASB) with regard to enhancing global convergence of financial reporting.

The purpose of this paper is to present a qualitative analysis of the significant factors that influence graduate employability in information technology (IT) sector. This is imperative, given the rising “employability gap” confronted by this sector, especially in context of India. The key factors that influence graduate employability have been drawn from the literature. This research paper aims to conduct a preliminary validation of these predictors of employability and analyse the contextual relationship between them through Total Interpretive Structural Modelling (TISM) technique (Nasim, 2011; Sushil, 2012). This technique is an innovative version of Interpretive Structural Modelling proposed by Warfield (1973).

The antecedents of graduate employability have been identified through qualitative analysis of available literature. Further, TISM has been used to derive a structural model and analyse the contextual relationship among these identified antecedents. The structural model has been derived through in-depth interviews with experts that include senior middle management professionals from reputed IT companies in India. The developed TISM model has been further validated through assessment surveys with a larger set of domain experts to enhance the credibility of the obtained results.

Based on the data collected from the domain experts, eight elements including employability and its seven antecedents were hierarchically modelled into four levels. While all the seven identified factors were endorsed by the industry experts as the drivers of employability, some of the key factors affecting employability emerged to be technical specialties knowledge, technology management skills and communication skills. Furthermore, the developed model has been subsequently validated and accepted based on the results of the assessment surveys conducted with a larger set of domain experts.

The findings are expected to help the graduates seeking jobs in IT and allied sectors and the higher education institutions (HEIs) offering academic programmes in this domain. These findings would enable the graduates to understand the significance of the different knowledge/skill areas that influence their employability and increase the chances of securing job. Also, the HEIs can comprehend the developed model to understand the demands of the employers, the rationale behind it and further align their course curriculum/teaching methodologies in sync with their expectations. The developed model should be put to empirical validation for greater reliability.

The qualitative analysis of the antecedents of graduate employability using TISM technique is an original methodological contribution to the field. Though the TISM technique has been used in research studies across different sectors like e-government (Nasim, 2011), higher education (Prasad and Suri, 2011) and flexible manufacturing systems (Dubey and Ali, 2014), the application of this technique to employability in IT sector in India is a novel contribution.

In this paper, grounded theory is investigated and applied to research on electronic commerce in order to demonstrate its use and potential limitations in accounting research. Grounded theory enables relevant theoretical concepts to emerge from the data and, in this way, leads to discovery. In treating ‘all as data’, grounded theory uses a pragmatic approach, combining qualitative and quantitative data and datagathering methods to encourage a rich understanding of the situation. This enables the generation of theory rather than the confirmation of existing theory. To illustrate this process, this paper demonstrates the emergence, with the use of grounded theory, of a definition for electronic commerce.

millennium, n. Period of a thousand years, esp. that of Christ's reign on person on earth (Rev. xx.1–5); (fig.) period of good government, great happiness & prosperity. Hence ∼AL a. [f. L mille thousand + annus year, on anal. Of biennium two years' space] (Oxford Dictionary 1964, p. 768). The Millennium is not a foreign fad. It is a cultural metaphor — admittedly an arbitrary one (Jull 1998, p. 20). (I)mperialism, as we shall see, lingers where it has always been, in a kind of general cultural sphere as well as in specific political, ideological, economic, and social practices (Said 1994, p. 4).