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Although much attention has been devoted to the study of accounting students’ performance, little attention has been shown to the process of accounting students’ performance. Attention to process necessitates that the subject of accounting students’ test-taking behavior be explored. This study invites attention to the amount of time students take to return their examinations. Time spent on this critical task can be understood as a measure of student ambition to do well, student preparation or cognitive engagement. Using data collected from many classes taught by several instructors at one selective private institution, the results suggest that there is a non-linear relationship between the order in which exams are returned and exam performance. Specifically, those who work on their exams for longer tend to score lower. However, those that return their exams relatively quickly do not necessarily score better. The middle range, wherein students complete their exams neither early nor late relative to others, is associated with better test performance. The relationship between exam return order and test performance also varies by the type of exam and by the matriculation level. The study offers to add to our understanding of accounting students, an achievement that may be an underappreciated prerequisite to effective instructional outcomes.

The purpose of this paper is to report a study of order effect in interactive information retrieval (IIR) studies. The phenomenon of order effect is well-known, and it is the main reason why searches are permuted (counter-balanced) between test participants in IIR studies. However, the phenomenon is not yet fully understood or investigated in relation to IIR; hence the objective is to increase the knowledge of this phenomenon in the context of IIR as it has implications for test design of IIR studies.

Order effect is studied via partly a literature review and partly an empirical IIR study. The empirical IIR study is designed as a classic between-groups design. The IIR search behaviour was logged and complementary post-search interviews were conducted.

The order effect between groups and within search tasks were measured against nine classic IIR performance parameters of search interaction behaviour. Order effect is seen with respect to three performance parameters (website changes, visit of webpages, and formulation of queries) shown by an increase in activity on the last performed search. Further the theories with respect to motivation, fatigue, and the good-subject effect shed light on how and why order effect may affect test participants’ IR system interaction and search behaviour.

Insight about order effect has implications for test design of IIR studies and hence the knowledge base generated on the basis of such studies. Due to the limited sample of 20 test participants (Library and Information Science (LIS) students) inference statistics is not applicable; hence conclusions can be drawn from this sample of test participants only.

Only few studies in LIS focus on order effect and none from the perspective of IIR.

In this work, the authors aim to employ the so-called linked-interpolation concept already tested on beam and quadrilateral plate finite elements in the design of displacement-based higher-order triangular plate finite elements and test their performance.

Starting from the analogy between the Timoshenko beam theory and the Mindlin plate theory, a family of triangular linked-interpolation plate finite elements of arbitrary order are designed. The elements are tested on the standard set of examples.

The derived elements pass the standard patch tests and also the higher-order patch tests of an order directly related to the order of the element. The lowest-order member of the family of developed elements still suffers from shear locking for very coarse meshes, but the higher-order elements turn out to be successful when compared to the elements from literature for the problems with the same total number of the degrees of freedom.

The elements designed perform well for a number of standard benchmark tests, but the well-known Morley's skewed plate example turns out to be rather demanding, i.e. the proposed design principle cannot compete with the mixed-type approach for this test. Work is under way to improve the proposed displacement-based elements by adding a number of internal bubble functions in the displacement and rotation fields, specifically chosen to satisfy the basic patch test and enable a softer response in the bench-mark test examples.

A new family of displacement-based higher-order triangular Mindlin plate finite elements has been derived. The higher-order elements perform very well, whereas the lowest-order element requires improvement.

Citizens are substantial stakeholders in every e-government system, thus their willingness to use and ability to access the system are critical. Unequal access and information and communication technology usage, which is known as digital divide, however has been identified as one of the major obstacles to the implementation of e-government system. As digital divide inhibits citizen’s acceptance to e-government, it should be overcome despite the lack of deep theoretical understanding on this issue. This research aimed to investigate the digital divide and its direct impact on e-government system success of local governments in Indonesia as well as indirect impact through the mediation role of trust. In order to get a comprehensive understanding of digital divide, this study introduced a new type of digital divide, the innovativeness divide.

The research problems were approached by applying two-stage sequential mixed method research approach comprising of both qualitative and quantitative studies. In the first phase, an initial research model was proposed based on a literature review. Semi-structured interview with 12 users of e-government systems was then conducted to explore and enhance this initial research model. Data collected in this phase were analyzed with a two-stage content analysis approach and the initial model was then amended based on the findings. As a result, a comprehensive research model with 16 hypotheses was proposed for examination in the second phase.

In the second phase, quantitative method was applied. A questionnaire was developed based on findings in the first phase. A pilot study was conducted to refine the questionnaire, which was then distributed in a national survey resulting in 237 useable responses. Data collected in this phase were analyzed using Partial Least Square based Structural Equation Modeling.

The results of quantitative analysis confirmed 13 hypotheses. All direct influences of the variables of digital divide on e-government system success were supported. The mediating effects of trust in e-government in the relationship between capability divide and e-government system success as well as in the relationship between innovativeness divide and e-government system success were supported, but was rejected in the relationship between access divide and e-government system success. Furthermore, the results supported the moderating effects of demographic variables of age, residential place, and education.

This research has both theoretical and practical contributions. The study contributes to the developments of literature on digital divide and e-government by providing a more comprehensive framework, and also to the implementation of e-government by local governments and the improvement of e-government Readiness Index of Indonesia.

The growth of product concept testing in the financial services industry raises the issue of recognising and handling bias created by the nature of measurement instruments. Specifically, the ordering, nature and context of questions affects the results obtained by market potential measures. The results of a credit card concept test which was designed and conducted in an experimental form are presented here. Sequential bias can occur in concept tests and does affect the results of market potential measurements, and provides some guidelines for researchers to assist in dealing with this problem.

This paper reports on the development of a new method for suspended test reliability assessment and modeling. Reliability suspended tests are performed in order to accelerate testing duration and then to obtain information quickly on the life distribution of products. During suspended tests, products are randomly removed from initial samples before failure. The proposed method, which is an alternative to Johnson’s approximation, corrects the failure order number of failed products each time a product is suspended. The method is applied within a global approach carried out using the ADONIS software. The software developed for this purpose helps users to assess and model reliability for different test types (complete, censored, truncated, suspended, etc.). The proposed method is compared with the cumulated chance rate method and Johnson’s method. The three methods are then evaluated with reference to complete tests. Several simulations are carried out to validate this evaluation. The three main distributions (Weibull, exponential, normal) are used for reliability modeling. Reported simulations show that the proposed method provides better results than the two other methods in 80 per cent of the tests performed.

The purpose of this paper is to test static tradeoff against pecking order models of capital structure in Japanese firms.

The static tradeoff and pecking order models are tested on a sample of 1,325 non‐financial Japanese firms between 2002 and 2006.

Empirical results prove that both models can explain some part of the capital structure. The static tradeoff model shows that firm leverage is affected by several determinants, and the pecking order model displays similar movements between net debt retired and financial surplus. However, both models have shortcomings. The static tradeoff model fails to explain the negative correlation between profitability and firm leverage, and the pecking order model fails to explain the low deficit coefficient.

The paper, because of the inconsistent results in prior studies, tests static tradeoff against pecking order models, with the data of Japanese firms.

The purpose of this paper is to test whether Indian firms follow the pecking order theory under situations of deficiency as well as surplus.

The study examines Indian firms included in the Bombay Stock Exchange (BSE) 500 index, covering a time span of ten years (2003-2012). An extended model of pecking order theory is tested for deficit and surplus firms separately. The authors use ordinary least square regressions to test the results.

The findings indicate that the pecking order theory is an excellent descriptor for deficit firms, but a poor one for surplus firms. Deficit firms frequently issue debt to fill up deficiency requirements but keep their debt ratios in limit. In marked contrast, surplus firms have low debt to equity ratios and only occasionally redeem debt. They tend to retain funds for future expansion and other operational needs.

The study is limited to firms included in the BSE 500 index, but could be extended to others. Future research work could also focus on debt sub-components.

The present study is useful for firms that are considering capital structure decisions and supports finding that deficit and surplus firms behave differently.

This is the first study separately testing the pecking order between deficit and surplus firms in an emerging market.