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Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and reporting methods. Generating insights from these new data sources highlight the need for different and interactive forms of visualization in the field of visual analytics. Nonetheless, a considerable gap between the recommendations in research and the current usage in practice is evident. In order to understand and overcome this gap, a detailed analysis of the status quo as well as the identification of potential barriers for adoption is vital. The paper aims to discuss this issue.

A survey with 145 business accountants from Austrian companies from a wide array of business sectors and all hierarchy levels has been conducted. The survey is targeted toward the purpose of this study: identifying barriers, clustered as human-related and technological-related, as well as investigating current practice with respect to interactive visualization use for Big Data.

The lack of knowledge and experience regarding new visualization types and interaction techniques and the sole focus on Microsoft Excel as a visualization tool can be identified as the main barriers, while the use of multiple data sources and the gradual implementation of further software tools determine the first drivers of adoption.

Due to the data collection with a standardized survey, there was no possibility of dealing with participants individually, which could lead to a misinterpretation of the given answers. Further, the sample population is Austrian, which might cause issues in terms of generalizing results to other geographical or cultural heritages.

The study shows that those knowledgeable and familiar with interactive Big Data visualizations indicate high perceived ease of use. It is, therefore, necessary to offer sufficient training as well as user-centered visualizations and technological support to further increase usage within the accounting profession.

A lot of research has been dedicated to the introduction of novel forms of interactive visualizations. However, little focus has been laid on the impact of these new tools for Big Data from a practitioner’s perspective and their needs.

Describes the legal environment of advertising regulation in Switzerland as it affects children; there is a patchwork of federal and self‐regulatory codes, but although the constitution protects children’s physical, mental and moral development, there is no law specifically relating to advertising to children. Outlines restrictions on advertising in specific media and products: television and radio, where tobacco and alcohol advertising are banned; cinema, where tobacco is not advertised before pm; tobacco and alcohol, which can be advertised if this is socially responsible and not aimed at children under 18; medicine, where advertising is restricted to over‐the‐counter products; books and magazines, where alcohol and tobacco advertising are banned, as are pornography and violence; and toys. Concludes that advertising to children is very liberal in Switzerland, and the system of self‐regulation works well.

The purpose of this paper is a comparison of forecasting behaviour of small and large Austrian firms, analysing their forecast practices in a volatile business environment.

The empirical analysis of the paper, deductive by nature, was conducted by means of a quantitative online-survey (199 data sets). The relationship of perceived volatility and forecast predictability was evaluated by correlation analysis. t-Test and analysis of variances were used to examine significant differences in the forecast characteristics between small and large Austrian companies and different industries.

The study provides evidence that the surveyed companies have been hit by volatility, showing that Austrian SMEs are significantly more severely affected than large companies. The increasing volatility correlates with a reduced forecast predictability of sales quantities and commodity prices. Large Austrian companies primarily use a broad spectrum of qualitative forecasting methods. In contrast, Austrian SMEs utilize simple quantitative and qualitative forecast techniques, like the forward projection of historical data.

Relevant for the forecasting of small and large companies.

Although management requests a broad spectrum of forecast qualities, the current usage of less sophisticated methods reveals a gap between intention and reality. Companies that supplement their qualitative techniques by sophisticated quantitative ones should expect less forecast bias.

This paper initially compares forecast methods in large and small Austrian firms and additionally provides the impact of volatility on the forecast predictability.

The main purpose of this paper is to conduct a systematic review of the literature on best practices and propose a series of steps or practices that practitioners can use in developing and assessing their leadership development strategies and programs.

This is a review paper. An extensive literature review was conducted (by searching texts and business databases, such as ABIInform/Proquest, for “leadership development best practices”). Once an organization was identified, several criteria were used to decide whether it would be included in this study: independent analysts classified the practice as “best” in the leadership development area; leaders were “made” through integrated, multi‐mode programs that included top management support, systematic training, etc.

Six key factors were found to be vital for effective leadership development: a thorough needs assessment, the selection of a suitable audience, the design of an appropriate infrastructure to support the initiative, the design and implementation of an entire learning system, an evaluation system, and corresponding actions to reward success and improve on deficiencies.

The paper identified “best practice organizations” by reviewing the literature. While this is an acceptable method, it resulted in wide range of determining criteria.

The most important implication of this paper is practical in nature. Essentially, organizations can use the six stages identified in the paper to help them develop and implement effective leadership development strategies.

Leadership development has become a key strategic issue for contemporary organizations. There is considerable evidence to suggest that organizations that do not have properly structured leadership development processes compete in the marketplace at their own peril. Several organizations have reported successes with particular approaches, yet an examination of the literature reveals that the lessons emanating from these success stories are generally not presented in a holistic manner. This is the need that we address in this paper.

This paper seeks to report the findings of a survey aimed at understanding the marketing programmes (MP) for industrial products in different phases of the product life cycle (PLC).

The study is an exploratory one, conducted in a sample of 63 Indian organisations manufacturing general‐purpose machinery. Data pertaining to a total of 191 product lines in four phases of the PLC (42 in introduction, 59 in growth, 53 in maturity and 37 in decline phase) were collected using a specially developed questionnaire.

The results of the descriptive analysis revealed that the marketing programme variables emphasised in different PLC were different. In the Introduction phase decisions about product attributes, physical performance of the product, direct mail advertising, quality improvements and differentiation by design were emphasized. In Growth phase: feature additions, improvements in product styling, quality and service and market segmentation. In maturity and decline phases re‐tailoring products, sales force efforts were some of the marketing variables emphasised. The results support the views in literature about MP being different in different phases of the PLC. Based on a discriminant analysis, marketing variables that discriminate the different phases of the PLC were also obtained.

The study is done in the machine‐building industry in one country (India) – this limits the generalizability of the findings.

The results can be useful to marketing managers to anticipate the type of strategic MP in future and this in turn can help in planning activities of other management functions like manufacturing and R&D.

This study adds to the body of literature, which proposes to plan marketing and business strategies differently at the different PLC phases.

This study examined the relationship between 130 firm's business investment strategy and their firm performance, as measured by return on investment (ROI) and earnngs per share (EPS). ROI was used as the accounting performance measure and EPS was used as the market‐based performance measure. Results indicate that the accounting performance measure (ROI) may be more appropriate for firms pursuing share‐increasing and turnaround business investment strategies. Whereas both accounting (ROI) and market‐based (EPS) measures may be more appropriate for firms pursuing less risky profit‐oriented business investment strategies.

The purpose of this paper is to empirically investigate the relationship among inventory performance, financial performance (FP) and product quality.

The empirical analysis is based on two-stage least squares analysis of detailed firm-transaction data from Chinese manufacturing export firms for the period between 2001 and 2013.

Results show that inventory performance has a positive impact on product quality while using inventory efficiency, inventory productivity and inventory leanness to measure inventory performance. Furthermore, the effect of inventory performance on product quality is found to be partially mediated by FP.

The research provides mangers evidence of the benefits of inventory performance as an antecedent of product quality. Managers without sufficient liquidity or cost advantage to get better FP can achieve product quality improvement through enhancing inventory management performance.

This study first empirically investigates the relationship between inventory performance and product quality, and examines the mediating effect of FP on this relationship.

This chapter examines the case of threshold concepts, as an example of a theory being developed and applied within higher education research. It traces the origins and meaning of the term, reviews its application by higher education researchers and discusses the issues it raises and the critiques it has attracted. This case is of particular interest, as the idea of threshold concepts is little more than a decade old, yet in that time it has attracted considerable attention.

A case study is given of International Distillers & Vintners (UK) Limited (IDV (UK)) and an assessment made of the viability of translating theory into practice in the real world – the importance of having a strategy, of strategic planning, and having a success factor as a key component of an organisation′s competitive advantage. Following the appointment of a new managing director at IDV (UK) in 1982, three goals were established: (1) to more than double profits within five years; (2) to increase return on capital employed by almost 50 per cent within five years; and (3) to be the outstanding wine and spirit company in the UK. A sound strategy was required to achieve these goals. The historic background of the organisation is given and the strategic position of IDV (UK) in relation to its competitors and market share is described. A review of the state of the market is given and possible areas for expansion discussed. The quality and pedigree of certain brands and the quality and strength of leadership are proposed as the success factors upon which IDV (UK) could build. Details are given of how the organisation built upon these factors to achieve strategic success; the lessons learned; and the level of achievement and success in the marketplace.

Social studies educators have displayed an interest in student-created multimedia, including digital documentaries. The research community has responded with a small but growing body of studies, but the literature to date has not explored students‘ perspectives on these assignments. This study combined classroom observations, document analysis, and student interviews to examine students‘ views of technology, the curriculum, and their final products. The findings reveal that students come to technology-based, content-driven assignments with prior conceptions of both the technology and the content. These expectations shape student actions and transform the assignment, in some cases surpassing curricular expectations. Evidence from students‘ products, classroom observations, and interview data, however, also suggest that student agency was limited by the classroom reality of mimetic learning. The results of this study have various implications for teacher educators and educational researchers interested in leveraging technology to improve learning. They must acknowledge the dynamic nature of classroom interaction and the impact student choices have on Technological Pedagogical Content Knowledge (TPACK). Technology integration occurs in the operational curriculum, often in unpredictable ways. Based on our study we know that student preconceptions and desires impact the learning goals. By better under-standing the role of student agency, teachers can plan for instruction that uses digital history to effectively teach content.