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Article
Publication date: 14 May 2018

Riccardo Natoli

The purpose of this paper is to examine whether differences in the characteristics, financial knowledge and financial attitudes of a migrant group exert significant…

Abstract

Purpose

The purpose of this paper is to examine whether differences in the characteristics, financial knowledge and financial attitudes of a migrant group exert significant influence on the likelihood of their financial literacy level.

Design/methodology/approach

A multiple discriminant analysis incorporating post-estimation analyses is employed, where the financial literacy level is used to identify a priori clusters.

Findings

The results showed that a significant discriminant function could be estimated to classify the study cohort into three financial literacy groupings. The paper concludes with recommendations for future research to address financial literacy, taking into account differences in characteristics, financial attitudes and financial knowledge of different cohort groups.

Research limitations/implications

Although the research targets Vietnamese migrants, no claims can be made regarding the representation of other migrant groups as a whole. The research has implications with respect to programs to improve financial literacy levels of those most at need. This paper provides recommendations for future research in this area.

Originality/value

The paper provides one of the few studies of an Australian migrant cohort with respect to financial literacy. The study utilises a multiple discriminant analysis incorporating post-estimation analysis to examine, and compare, the factors that influence a person’s financial literacy level.

Details

International Journal of Social Economics, vol. 45 no. 5
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 8 January 2020

Riccardo Natoli, Zi Wei and Beverley Jackling

The introduction of International Financial Reporting Standards (IFRS) has brought about renewed calls for the learning environment to foster a deep approach to learning…

Abstract

Purpose

The introduction of International Financial Reporting Standards (IFRS) has brought about renewed calls for the learning environment to foster a deep approach to learning by students. Given this, the purpose of this paper is to determine what aspects of the learning environment, as measured by the Course Experiences Questionnaire, created in two semester-long financial accounting classes, influence students’ approaches to learning, as perceived by Chinese accounting students.

Design/methodology/approach

A logistic regression model based on responses from 497 accounting students across two universities in China is used to address this issue.

Findings

The findings provide original empirical evidence of the Chinese accounting students’ expectations of deep learning. The main results showed that teaching quality and clear goals and standards were significantly associated with a deep approach to learning.

Research limitations/implications

As two universities are included in the study, the findings are not necessarily generalisable to all accounting degree courses across China. There are practical implications for the teaching of IFRS in the financial accounting unit in China, and particularly for the two universities. Specifically, instructors need to foster students’ learning environment and inspire an enhanced approach to deep learning by focusing more on communicating their expected academic standards and improving their quality of teaching to reverse the passive approach taken by the vast majority of Chinese accounting students.

Originality/value

As one of the few studies from a Chinese accounting classroom context with respect to the learning approaches to teaching IFRS, this study will contribute to extend the existing knowledge of the learning environment of Chinese universities.

Details

Accounting Research Journal, vol. 33 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 8 February 2016

Riccardo Natoli and Segu Zuhair

– The purpose of this paper is to demonstrate the potential of the resource-infrastructure-environment (RIE) index as a supplementary tool to assist policy makers.

Abstract

Purpose

The purpose of this paper is to demonstrate the potential of the resource-infrastructure-environment (RIE) index as a supplementary tool to assist policy makers.

Design/methodology/approach

This study undertakes a sensitivity analysis (SA) to assess the responsiveness of the RIE index to potential policy actions on three countries: Australia (mid-industrialised nation), Mexico (emerging economy) and the USA (highly industrialised nation).

Findings

The results show that the RIE framework is capable of accommodating SA to guide the policymakers on the directional changes of the index to measurable changes to its component parts.

Research limitations/implications

Although the initial results seem promising, further refinement of the indicator is required before it can be practically implemented. For instance, the RIE framework has yet to incorporate dimensions to represent distribution and effects of substitution.

Originality/value

The paper undertakes a SA to assess the responsiveness of the RIE index which is an alternative measure of progress for nations that has the capability to capture more aspects important to progress.

Details

International Journal of Social Economics, vol. 43 no. 2
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 12 October 2015

Riccardo Natoli

The purpose of this paper is to explore the financial habits and experience of culturally and linguistically diverse (CALD) migrants via a case study of first and second…

Abstract

Purpose

The purpose of this paper is to explore the financial habits and experience of culturally and linguistically diverse (CALD) migrants via a case study of first and second wave migrants from the Vietnamese community in Australia.

Design/methodology/approach

This paper utilises a qualitative approach through semi-structured interviews. A thematic analysis was adopted when coding the interview data which led to the emergence of identified themes related to financial habits and experience.

Findings

The findings reveal that first and second wave migrants shared similar views on seeking professional financial advice, but not on the use of community-based financial schemes. When asked about the potential benefits of attending financial education workshops to inform themselves of financial services, most were unwilling to attend.

Research limitations/implications

Although the research targets first and second wave Vietnamese CALD migrants, no claims can be made regarding the representation of CALD migrants as a whole. The research has implications with respect to the perceived necessity of CALD migrants to utilise mainstream financial services. This paper provides recommendations for future research in this area.

Originality/value

The paper provides one of the few studies of an Australian CALD migrant cohort with respect to financial habits. The paper also provides an understanding of the cultural barriers and challenges facing this specific cohort of the Vietnamese community in Australia with respect to potentially accessing financial services.

Details

International Journal of Sociology and Social Policy, vol. 35 no. 11/12
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 13 April 2015

Segu Zuhair, Guneratne Wickremasinghe and Riccardo Natoli

The issue of migrant financial literacy remains largely unresolved despite the increasing focus on financial literacy in general. The purpose of this paper is to provide a…

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Abstract

Purpose

The issue of migrant financial literacy remains largely unresolved despite the increasing focus on financial literacy in general. The purpose of this paper is to provide a migrant-based approach to provide a snapshot of the self-reported levels of financial literacy specifically for a group of newly arrived culturally and linguistically diverse (CALD) migrants.

Design/methodology/approach

A questionnaire is employed to explore the financial literacy of selected migrant groups representing the regions of Africa, Asia and Europe.

Findings

The findings reveal that: migrants are eager to seek further information to assist with their financial decision making; better access and utilisation of basic financial services seems to be an area where improvement is required; and self-reported financial literacy levels are influenced by education levels.

Research limitations/implications

Although the research targets newly arrived CALD migrants, no claims can be made regarding the representation of CALD migrants as a whole. The research has implications with respect to the development of a more adequate provision of avenues for CALD migrants to utilise basic financial services. This paper provides recommendations for future research in this area.

Originality/value

A migrant’s financial literacy is typically based on a “one-size-fits-all” questionnaire, which only provides a broad examination of financial literacy aspects. This study addresses this gap by undertaking a case study focused solely on newly arrived migrants.

Details

International Journal of Social Economics, vol. 42 no. 4
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 6 July 2010

Riccardo Natoli and Segu Zuhair

The main purpose of this paper is to propose a progress framework revolving around the utilisation of three key constructs: resources, infrastructure and environment (index).

Abstract

Purpose

The main purpose of this paper is to propose a progress framework revolving around the utilisation of three key constructs: resources, infrastructure and environment (index).

Design/methodology/approach

This paper utilises a composite indicator and an interdisciplinary approach to construct a comprehensive measure of progress.

Findings

The findings reveal that the methodological approach employed above allows components that are vital to progress to be incorporated into a coherent framework.

Research limitations/implications

The proposed progress framework could be applied to countries, or act as a foundation for future progress measures. It is also hoped to promote interdisciplinary research between schools.

Originality/value

The paper proposes an alternative measure of progress for nations that has the capability to capture more aspects important to progress.

Details

International Journal of Social Economics, vol. 37 no. 8
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 14 September 2015

Beverley Jackling and Riccardo Natoli

The purpose of this paper is to report on the perceptions of internship providers with respect to the employability skills of international accounting graduates that…

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4938

Abstract

Purpose

The purpose of this paper is to report on the perceptions of internship providers with respect to the employability skills of international accounting graduates that undertake a Professional Year Program (PYP) incorporating a 12-week (240 hour) internship.

Design/methodology/approach

The study involved a survey of internship providers that required open and closed responses addressing perceptions of the skill of interns and rating of satisfaction with the PYP program as an employment preparation program.

Findings

The results indicate that from the internship providers’ perspective the most highly developed skill of interns is team skills. However, over 40 percent of respondents indicated that interns had failed to demonstrate the capacity to be “work ready” with respect to business acculturation, capacity to handle unfamiliar problems and communication skills. One-third of respondents had ongoing concerns with the PYP as a means of preparing Australian educated international graduates for work in the accounting profession.

Practical implications

There was evidence of a need for a more cohesive theoretical underpinning of the internship program as a means of enhancing the transition from study to work.

Originality/value

This study was the first independent study to examine perceptions of a PYP incorporating an internship program to enhance the employability of international accounting graduates who seek professional recognition in Australia. The study provides insights of internship providers of the employability skills of international graduates. The results are timely given the emergence of the demand for relevant work experience enabling international students to enhance their employability globally.

Details

Education + Training, vol. 57 no. 7
Type: Research Article
ISSN: 0040-0912

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Article
Publication date: 22 June 2010

Riccardo Natoli and Segu Zuhair

The purpose of this paper is to propose an alternative progress measure revolving around the utilisation of three key constructs: resources, infrastructure and environment.

Abstract

Purpose

The purpose of this paper is to propose an alternative progress measure revolving around the utilisation of three key constructs: resources, infrastructure and environment.

Design/methodology/approach

This paper utilises an interdisciplinary approach to construct a composite indicator to measure progress. Furthermore, a weighting technique based on public opinion, and a non‐monetary evaluation, is employed.

Findings

The findings reveal that the methodological approach employed above allows components that are vital to progress to be incorporated.

Research limitations/implications

The research could be applied to countries with regard to issues dealing with project selection and resource allocation, while it is hoped to also promote interdisciplinary research between schools.

Originality/value

The paper proposes an alternative measure of progress for nations. The advantage of the proposed method is that it has the capability to capture aspects important to progress.

Details

International Journal of Sociology and Social Policy, vol. 30 no. 5/6
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 5 May 2015

Maria Prokofieva, Beverley Jackling and Riccardo Natoli

The purpose of this paper is to investigate group work perceptions of international and domestic accounting students. Although prior studies have demonstrated differences…

Abstract

Purpose

The purpose of this paper is to investigate group work perceptions of international and domestic accounting students. Although prior studies have demonstrated differences between domestic and international students in terms of their generic skill development, the present study explores this development via the use of a group work assessment task and offers practical suggestions for accounting instructors.

Design/methodology/approach

This paper utilises non-parametric tests (Mann-Whitney) and a thematic analysis to identify differences between the two accounting student cohorts.

Findings

The findings reveal that international accounting students were more optimistic about participating in group work and enjoyed higher levels of perceived generic skill development arising from the group work activity. However, domestic students gained more in terms of discipline-specific content knowledge while language barriers between the two cohorts were viewed as an obstacle to effective group work.

Research limitations/implications

This study is based on the data collected from a single university and would benefit with replication at other institutions. For accounting educators of similar cohorts, suggestions are given as to how group work activities can be incorporated into an effective teaching practice.

Originality/value

The study contributes to the existing literature by examining differences between international and domestic accounting students’ attitudes of group work and their perceived generic skill development.

Details

Asian Review of Accounting, vol. 23 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 August 2001

Domenicantonio Fausto

Examines Attilio da Empoli’s contributions in the field of public finance. This scholar was endowed with particular scientific qualities which allowed him to give original…

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900

Abstract

Examines Attilio da Empoli’s contributions in the field of public finance. This scholar was endowed with particular scientific qualities which allowed him to give original contributions to the theory of public finance, in particular in the field of oblique and backward tax shifting. The other main topics of da Empoli’s critical reflection concern tax shifting in relation to cost conditions, the shifting of a general income tax and the methodological aspects of the joint analysis of the tax and expenditure sides.

Details

Journal of Economic Studies, vol. 28 no. 4/5
Type: Research Article
ISSN: 0144-3585

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