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1 – 10 of 575
Article
Publication date: 1 January 1994

Belverd E. Needles

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…

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.

Details

Asian Review of Accounting, vol. 2 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 1 December 1991

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 of…

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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.

Details

Accounting, Auditing & Accountability Journal, vol. 4 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 7 February 2018

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 its…

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.

Details

Journal of Historical Research in Marketing, vol. 10 no. 1
Type: Research Article
ISSN: 1755-750X

Keywords

Article
Publication date: 1 March 1995

Christopher J. Hoeppner

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…

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.

Details

Reference Services Review, vol. 23 no. 3
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 2 August 2011

Isaac Cheah and Ian Phau

This paper aims to identify the key antecedents and moderators that influence consumers' willingness to purchase environmentally friendly products.

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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.

Details

Marketing Intelligence & Planning, vol. 29 no. 5
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 25 February 2021

Robert H. Scott III and Steven Bloom

This paper aims to examine the relationship between student loan debt and first-time home buying among college graduates aged 23 to 40 years old in the USA.

Abstract

Purpose

This paper aims to examine the relationship between student loan debt and first-time home buying among college graduates aged 23 to 40 years old in the USA.

Design/methodology/approach

The authors use the Federal Reserve’s 2019 Survey of Consumer Finances data on American households to present descriptive statistics and run logistic regressions that measure the effects of student loan debt on first-time home buying. The authors also present original survey data of mortgage lenders that provides an industry-level perspective.

Findings

The authors find that having student loan debt does not by itself prohibit first-time home buyers. On the contrary, having student loan debt increases the likelihood of homeownership by 15.1%. People with student loan debt, however, buy homes that are 39.2% less expensive and have 58% less home equity compared to first-time home buyers without student loans. In addition, it is found that the amount of student loan debt is important. People with student loan debt above the median amount among people with student loan debt ($35,000) are 27% less likely to be first-time home buyers.

Practical implications

This paper provides public policy analysts and other researchers a different perspective on the correlation between student loan debt and home buying. This study focuses narrowly on first-time home buyers who are college graduates between 23 and 40 years. Thus, capturing the youngest cohort of first-time home buyers and examine the primary factors that influence their home buying decisions.

Originality/value

First-time homebuyers are historically the largest segment of home buyers making them an important subcategory to study. The rise in student loan debt is posited to explain declining homeownership among younger people. The current literature on student loan debt and home buying often studies samples that are too heterogeneous resulting in mixed findings. This paper adds to the existing literature by filtering the sample to study the effects of student loan debt and first-time home buying among people with at least a college degree who are between 23 and 40 years.

Details

International Journal of Housing Markets and Analysis, vol. 15 no. 1
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 9 October 2023

Safwan Kamal, Izra Berakon, Abdul Hamid and Zainal Muttaqin

Previous studies described the professional zakat had been limited. Generally, the past authors conducted a quantitative method with general results and did not focus on the…

Abstract

Purpose

Previous studies described the professional zakat had been limited. Generally, the past authors conducted a quantitative method with general results and did not focus on the behaviour of people who pay the professional zakat. As a result, the purpose of this study is to provide a comprehensive understanding of how the general public can pay their zakat using Bloom’s theory.

Design/methodology/approach

This research uses primary data with in-depth interviews from five informants, including civil servants (PNS) and private employees. Spiral analysis was used to analyse the data, arrange it, read it frequently, take brief notes, find categories, interpret and summarise it.

Findings

The results show Bloom’s theory can accommodate muzakki’s behaviour by paying professional zakat. It can be seen from the following conclusions: firstly, in the cognitive domain, muzakki’s behaviour of paying the professional zakat was motivated by their memories (experiences), the ability to interpret, the ability to understand the principles of zakat, the ability to understand the relations and the ability to understand the role of zakat from its norms. Secondly, in the affective domain, muzakki’s behaviour in paying the professional zakat was motivated by their ability to receive, give positive value, call others and dare to take risks. Thirdly, in the psychomotor domain, guided practice, mechanised practice and adoption drive muzakki’s behaviour of paying zakat.

Research limitations/implications

This study has limitations regarding the number of samples (informants). In addition, the results of the research are designed to be very subjective so that they cannot be generalised to phenomena that exist in other places and countries that also require zakat in the profession. In the future, the results of this study can be used as a variable development with quantitative methods so that it can involve more samples to get maximum and a broader result.

Practical implications

This research has a valuable managerial impact on the zakat management institutions, particularly in Langsa, Aceh, Indonesia and all zakat institutions worldwide. Therefore, the central government can evaluate the zakat gap through various socialisation activities by promoting the cognitive, affective and psychomotor domains. Socialisation should improve people’s behaviour to pay zakat so that the amount of zakat collected will be higher and will reduce the gap between the potency of zakat and the zakat in reality which has been unequal so far.

Originality/value

This research will contribute to the significant development of zakat in terms of studying the behaviour of muzakki paying the professional zakat. Although the theory of planned behaviour was dominated by previous research, this research reveals other aspects of muzakki behaviour using Bloom’s model by elaborating on cognitive, affective and psychomotor domains.

Details

Journal of Islamic Marketing, vol. 15 no. 3
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 16 November 2010

Jacqueline Courtney Klentzin

The purpose of this study is to investigate traditional freshmen value attitudes towards the secondary research process.

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Abstract

Purpose

The purpose of this study is to investigate traditional freshmen value attitudes towards the secondary research process.

Design/methodology/approach

The study utilized a single‐question qualitative survey, which asked the open‐ended two‐part question: “Do you like research? Why or why not?” The survey was administered to first semester freshmen communication classes where the students were able to write freely about their feelings towards the research process. These results were then contextualized through the lens of Krathwohl, Bloom, and Masia's Affective Domain.

Findings

Based on a content analysis of the written responses, three groups, which comprised eight themes, emerged. A substantial contingent of students (33 percent) described their motivations for conducting research as solely extrinsic in nature and maintained adverse emotions and attitudes towards the process, while a smaller number of students (16 percent) were both intrinsically and extrinsically driven to participate in the research process and reported no negative emotions. The majority of participants (49 percent), however, resided on what could be considered an intellectual borderland where the value of secondary research was entirely dependent on the specific topic of study.

Originality/value

The study adds to the well‐established macro research thread examining the relationship between information literacy and the affective domain and the less‐established micro research thread describing student emotional predispositions towards the academic library. As a result of this study, librarians will be better able not only to understand the attitudes freshmen students “carry” with them regarding the value of secondary research but also to consciously incorporate affective components into their work in order to craft more impactful library sessions.

Details

Reference Services Review, vol. 38 no. 4
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 1 June 2004

Roger K. Doost and Teddi Fishman

Recent corporate scandals, fraud, and misuse of resources involving top executives and multi‐billion dollar companies such as Sunbeam, Tyco, Medco, Enron, Worldcom, the NYSE and…

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Abstract

Recent corporate scandals, fraud, and misuse of resources involving top executives and multi‐billion dollar companies such as Sunbeam, Tyco, Medco, Enron, Worldcom, the NYSE and others – not to mention accounting giant, Arthur Andersen, threaten the viability and continued success of the US economy, the global economy, and world‐wide political stability. Stock markets, employees' pension funds, national employment rates, and the ability of citizens to trust in economic systems are all adversely affected. It is time, therefore, to begin to assess and recognize actual risks and costs of political and corporate breeches of ethics.

Details

Managerial Auditing Journal, vol. 19 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 January 1995

Brian Quinn

Canons have been of interest to librarians dating back to the days when Robert Maynard Hutchins instituted the Great Books program at the University of Chicago. Hutchins did so at…

Abstract

Canons have been of interest to librarians dating back to the days when Robert Maynard Hutchins instituted the Great Books program at the University of Chicago. Hutchins did so at the suggestion of the popular philosopher, Mortimer Adler. When Adler later helped to popularize the program with the public, public libraries around the country became the sites for meetings of Great Books discussion groups.

Details

Collection Building, vol. 14 no. 1
Type: Research Article
ISSN: 0160-4953

1 – 10 of 575