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21 – 23 of 23Charles H. Cho and Dennis M. Patten
This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North…
Abstract
This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North America.1 But its roots reach down as well to other recent reflection/investigation pieces, in particular, Mathews (1997), Gray (2002, 2006), and Deegan and Soltys (2007). The last of these authors note (p. 82) that CSEAR Summer Schools were initiated in Australasia, at least partly as a means to spur interest and activity in social and environmental accounting (SEA) research. So, too, was the first North American CSEAR Summer School.2 We believe, therefore, that it is worthwhile to attempt in some way to identify where SEA currently stands as a field of interest within the broader academic accounting domain in Canada and the United States.3 As well, however, we believe this is a meaningful time for integrating our views on the future of our chosen academic sub-discipline with those of Gray (2002), Deegan and Soltys (2007), and others. Thus, as the title suggests, we seek to identify (1) who the SEA researchers in North America are; (2) the degree to which North American–based accounting research journals publish SEA-related research; and (3) where we, the SEA sub-discipline within North America, might be headed. We begin with the who.
Anthony Pecotich and Steven Ward
The globalisation of markets combined with the paradoxical rise of nationalism has created an increased concern about the importance of the interaction of global brands with other…
Abstract
Purpose
The globalisation of markets combined with the paradoxical rise of nationalism has created an increased concern about the importance of the interaction of global brands with other cues such as the country of origin (COO) of products and services. The purpose of this paper is to evaluate the decision‐making processes of experts and novices with respect to international brand names, COO and intrinsic quality differences.
Design/methodology/approach
Within subject experimental design, quantitative study analysis of variance.
Findings
Results of a series of experiments with personal computers as a product with strong COO effects supported this argument. Experts or highly knowledgeable consumers were found to use COO in a circumspect manner or as a limited summary construct, only when such information was consistent with a linked brand name or a particular level of physical quality. Novices, for both products used COO as a halo regardless of brand name and physical quality.
Research limitations/implications
International brand names are used in a more analytical manner by experts, with respect to quality, whilst novices based their decision‐making on extrinsic cues. This was a controlled experimental design and results could be evaluated further by more realistic design using actual products in a more market setting. Although the use of product description as used as experimental treatments in this study is not an unusual manner in which personal computers are purchased by consumers, especially when they are purchased online.
Practical implications
International marketers must carefully consider the quality, brand and COO information carefully when marketing to consumers of varying product knowledge as it appears different decision‐making styles are used by experts and novices.
Originality/value
This is one of the few studies to experimentally manipulate brand, quality and COO information amongst different groups of consumers with varying product knowledge (experts and novices). The experimental treatments were also carefully chosen so that differences due to the use of a global brand IBM could be evaluated against a lesser known local brand name.
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Keywords
Eva Marsac, KyoungOk Kim and Masayuki Takatera
The purpose of this paper is to investigate differences in taste in women’s sportswear t-shirts, between Japanese and French people.
Abstract
Purpose
The purpose of this paper is to investigate differences in taste in women’s sportswear t-shirts, between Japanese and French people.
Design/methodology/approach
A questionnaire survey on the impression of the appearance of t-shirts was conducted using three-dimensional simulations that the authors created. A sensory test was carried out for 24 designs (having varying types of sleeves, bodice length and fitting) on 51 examinees (26 Japanese and 25 French) who voluntarily participated.
Findings
Results show that both Japanese and French people most appreciated very short t-shirts and considered sleeveless and tank top shirts to be the most appropriated for exercise. Participants liked a cool, modern, showy, short, special, elaborate and feminine design. Additionally, Japanese people considered that casual clothes that are suitable for exercise are not suitable for wearing outside the gym, whereas this was not notable for French people.
Originality/value
The results of the present study will allow the sportswear industry to better target clients.
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