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Article
Publication date: 30 September 2019

Sharad Gupta and Harsh V. Verma

The purpose of this paper is to investigate the effect of mindfulness meditation sessions on students of higher education in terms of their mindfulness, mindful…

Abstract

Purpose

The purpose of this paper is to investigate the effect of mindfulness meditation sessions on students of higher education in terms of their mindfulness, mindful consumption behavior and life satisfaction.

Design/methodology/approach

Participants of research were higher education students. The research included two studies. The first (screener) study endorsed that mindfulness was higher in students with higher mindfulness meditation frequency. The second study used difference-in-differences experimental design using a treatment and a control group. These groups participated in pre and post-treatment surveys. The treatment was given as guided short mindfulness meditation sessions as suggested by mindfulness guru – Dr Jon Kabat-Zinn. The treatment group received these sessions at the end of regular subject classes for two months.

Findings

The experiment revealed that mindfulness, mindful consumption and life satisfaction change significantly in the treatment group after treatment as compared to the control group.

Research limitations/implications

Limitations of the study included sample size and attrition. In total, 149 students participated in the screener study. In total, 94 students were given pre-treatment survey as per research design and 80 participated in post-treatment survey.

Practical implications

This experiment demonstrated that important traits and behavior like life satisfaction and mindful consumption behavior of higher education students can be improved significantly. The effectiveness of guided short mindfulness sessions, conducted in the classroom environment, was also confirmed.

Social implications

The inclusion of mindfulness in the regular curriculum by policy makers would benefit students, faculty members and overall quality of learning environment.

Originality/value

Though previous researches have separately investigated relationships of mindfulness with life satisfaction, there is a lack of research to show association of mindfulness, mindful consumption and life satisfaction.

Details

Journal of Applied Research in Higher Education, vol. 12 no. 3
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 4 April 2017

Sharad Sharma, Mahesh Joshi and Monika Kansal

This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs…

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Abstract

Purpose

This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the pre-implementation stage. Under institutional pressures, India conveyed its decision to implement IFRS beginning 1 April 2016, despite initial reluctance to adopt IFRS. It specifically explores the responses of accounting professionals (preparers) and the banking industry professionals (users) in India to challenges in IFRS implementation, rather than more widely researched dimensions of IFRS implementation such as reasons for adoption, experience effects and diversity in practice.

Design/methodology/approach

A quantitative research approach was adopted, using a questionnaire survey that provided 192 responses from accounting practitioners and banking professionals working in India.

Findings

The findings convey IFRS implementation preparedness perceptions of participants with respect to education, training and information technology (IT) infrastructure. Respondents acknowledged the efforts and capability of the accounting body, the Institute of Chartered Accountants of India, but expressed reservations about training, cost, interpretation, IT infrastructure and staffing. The accounting practitioners and the users have similar perspectives on the subject of awareness and preparedness challenges of IFRS implementation.

Practical implications

The study heightens awareness of the challenges facing jurisdictions who express initial reluctance, although they ultimately decide to adopt IFRS on account of institutional pressures. The analysis suggests that the International Accounting Standards Board should increase focus on implementation issues, in addition to updating and making IFRSs.

Originality/value

The study is distinct from the studies in abundance on the creation of accounting standards, implementation benefits and their implication in a specific geography.

Details

Managerial Auditing Journal, vol. 32 no. 4/5
Type: Research Article
ISSN: 0268-6902

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Case study
Publication date: 1 January 2013

Neharika Vohra

The case describes the performance evaluation system that has been put in place by Ravi Kumar, the MD to ensure that Oystar Hassia is able to design, deliver, service…

Abstract

The case describes the performance evaluation system that has been put in place by Ravi Kumar, the MD to ensure that Oystar Hassia is able to design, deliver, service, sell its packaging machines seamlessly in all parts of the world. The performance evaluation system is periodic, regular, able to take track the progress of the people within the system. The benefits accrued from performance evaluation system are also detailed in this case.

Details

Indian Institute of Management Ahmedabad, vol. no.
Type: Case Study
ISSN: 2633-3260
Published by: Indian Institute of Management Ahmedabad

Keywords

Content available
Article
Publication date: 9 July 2021

Kavita Kshatriya and Priyanka Sharad Shah

This paper aims to examine the presence of impulsive and compulsive buying among consumers. It studies the various factors that affect and moderate the impulsiveness and…

Abstract

Purpose

This paper aims to examine the presence of impulsive and compulsive buying among consumers. It studies the various factors that affect and moderate the impulsiveness and compulsiveness of buying.

Design/methodology/approach

Literature review resulted in four constructs – social media influence, social media preferences, hedonic motivation and shop in COVID-19. On conducting factor analysis in statistical package for the social sciences, the variables were divided under the influence of social media, social commerce, electronic word of mouth (EWOM) of social commerce, hedonic happiness, hedonic fun and shopping in times of COVID-19. Structural equation modeling is conducted in AMOS (statistical software) for a diagrammatic representation of the relationship between the variables. Regression analysis is used to re-affirm the above relationship. Testing of hypotheses is done with the help of the chi-square test.

Findings

All six latent variables are significantly related to impulsive and compulsive buying. However, the regression analysis shows social media influence as the strongest predictor for impulse buying and hedonic happiness for compulsive buying. Also, the presence of the pandemic COVID-19 leads to impulsive buying as well as compulsive buying in the apparel and accessory segment.

Practical implications

Marketers should capitalize on spontaneous buying in both forms – impulsive buying and compulsive buying. Social media influencers, as well as more consumer engagement on social media, can promote impulsive buying. However, compulsive buyers will be more attracted towards great in-store experiences or hedonically driven advertisements, as they do not just shop for buying the product; they shop for the experience of shopping.

Originality/value

This study uncovers the difference in factors that affect impulsive and compulsive buying. Though both behaviours seem points of the same scale, they are inherently different and can be predicted with social media influence and hedonic happiness.

Details

Vilakshan - XIMB Journal of Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0973-1954

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Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-85724-726-1

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Book part
Publication date: 6 September 2021

Abstract

Details

Virus Outbreaks and Tourism Mobility
Type: Book
ISBN: 978-1-80071-335-2

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Book part
Publication date: 6 September 2021

Vikas Gupta and Garima Sahu

Recently, the tourism industry in Asian countries has been adversely affected by two significant drivers: health emergencies and climatic changes. Virus outbreaks such as…

Abstract

Recently, the tourism industry in Asian countries has been adversely affected by two significant drivers: health emergencies and climatic changes. Virus outbreaks such as severe acute respiratory syndrome (SARS), Middle East respiratory syndrome coronavirus (MERS-CoV), Ebola, avian flu, Zika virus and H1N1 influenza virus have caused much greater damage to the tourism and travel industry of Asian countries as compared to the more localized natural disasters and crises such as tsunami, Kathmandu earthquake, Typhoon Mangkhut in Indonesia, etc., resulting in huge job losses, severe financial losses, shutdowns and human casualties. The purpose of this study is to briefly discuss the major viral outbreaks in the Asian countries and discuss their impact on the tourism industry. It will also discuss the resilience strategies taken by the Asian countries to re-emerge their tourism markets from these outbreaks. It will be based on the systematic review of the earlier literature on the various viral outbreaks and the corresponding resilience measures in the Asian peninsula. While the association between the pandemic and travel has been widely discussed in previous studies (Kuo, Chen, Tseng, Ju, & Huang, 2008; Lee, Son, Bendle, Kim, & Han, 2012), there is still no specific study which provides a comprehensive outlook on the various viral outbreaks and the tourism resilience strategies in Asia. It might also help the tourism industry stakeholders from the Asian countries to adequately identify and thoroughly plan for the possible future outbreaks and align resilience measures accordingly.

Details

Virus Outbreaks and Tourism Mobility
Type: Book
ISBN: 978-1-80071-335-2

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Book part
Publication date: 10 November 2010

Siddharth S. Singh and Dipak C. Jain

Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-85724-728-5

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Book part
Publication date: 4 December 2020

Abstract

Details

Application of Big Data and Business Analytics
Type: Book
ISBN: 978-1-80043-884-2

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

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