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This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international…
Abstract
This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in the United States and, second, a bibliographical data base and index of twenty‐six years of articles on this region of the world. It accomplishes the first objective by presenting a tabular profile of research in international accounting as it pertains to countries in the Asian/Pacific Rim region as shown in articles published in the International Journal of Accounting (formerly, the International Journal of Accounting, Education and Research) and related publications which appeared from 1965 to 1990. The articles are classified according to country, research methodology, subject, and five‐year time periods. The paper accomplishes the second objective by providing an annotated bibliography of 125 articles on Asian/Pacific Rim countries and indices by country and methodology, and subject.
Marilynn Collins and Robert Bloom
The case is made for oral history as a research tool, and apossible role in respect to the accountancy profession is recommendedand discussed: the study of the evolution…
Abstract
The case is made for oral history as a research tool, and a possible role in respect to the accountancy profession is recommended and discussed: the study of the evolution of accounting standards. The collection and preservation of oral records is described. Illustrative examples are provided. The benefits and drawbacks of this kind of research are analysed.
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Robert Crawford and Matthew Bailey
The purpose of this paper is to explore the value of oral history for marketing historians and provide case studies from projects in the Australian context to demonstrate…
Abstract
Purpose
The purpose of this paper is to explore the value of oral history for marketing historians and provide case studies from projects in the Australian context to demonstrate its utility. These case studies are framed within a theme of market research and its historical development in two industries: advertising and retail property.
Design/methodology/approach
This study examines oral histories from two marketing history projects. The first, a study of the advertising industry, examines the globalisation of the advertising agency in Australia over the period spanning the 1950s to the 1980s, through 120 interviews. The second, a history of the retail property industry in Australia, included 25 interviews with executives from Australia’s largest retail property firms whose careers spanned from the mid-1960s through to the present day.
Findings
The research demonstrates that oral histories provide a valuable entry port through which histories of marketing, shifts in approaches to market research and changing attitudes within industries can be examined. Interviews provided insights into firm culture and practices; demonstrated the variability of individual approaches within firms and across industries; created a record of the ways that market research has been conducted over time; and revealed the ways that some experienced operators continued to rely on traditional practices despite technological advances in research methods.
Originality/value
Despite their ubiquity, both the advertising and retail property industries in Australia have received limited scholarly attention. Recent scholarship is redressing this gap, but more needs to be understood about the inner workings of firms in an historical context. Oral histories provide an avenue for developing such understandings. The paper also contributes to broader debates about the role of oral history in business and marketing history.
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Accounting—both public accounting, where the accountant serves a variety of clients, and management or “private” accounting, where the sole client is the accountant's…
Abstract
Accounting—both public accounting, where the accountant serves a variety of clients, and management or “private” accounting, where the sole client is the accountant's employer—has long been a popular career choice. The increased needs of business, government, and not‐for‐profit organizations for skilled professionals to gather, report, and audit accounting information have fueled tremendous growth in the field in recent years.
Isaac Cheah and Ian Phau
This paper aims to identify the key antecedents and moderators that influence consumers' willingness to purchase environmentally friendly products.
Abstract
Purpose
This paper aims to identify the key antecedents and moderators that influence consumers' willingness to purchase environmentally friendly products.
Design/methodology/approach
A convenience sampling method was employed. A total of 600 self‐administered questionnaires were distributed during lectures in a large Australian university. In total, 256 useable Australian consumer responses were collected and used for analysis.
Findings
The results show that the three antecedents of ecoliteracy, interpersonal influence and value orientation have strong correlations with attitudes towards environmentally friendly products. Consumers with favourable attitudes towards environmentally friendly products are more likely to purchase environmentally friendly products. Perceived product necessity moderates the relationship between attitudes toward environmentally friendly products and the willingness to purchase environmentally friendly products.
Research limitations/implications
Longitudinal studies can be conducted in the future. Other possible moderating factors such as product involvement or pricing can also be explored. A wider range of behavioural indicators can be used to capture a more accurate measurement of environmentally oriented behaviours.
Practical implications
Consumer education about the environment is crucial for consumers to form a more favourable mindset towards environmentally friendly products. Communication initiatives that highlight various environmental support campaigns and environmentally conscious product strategies are some of the ways to encourage purchasing behaviour.
Originality/value
The study empirically examines the antecedents and consequences of attitudes towards purchasing green products in an Australian context. Furthermore, the study uses day‐to‐day necessity products as the product category.
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