Search results

The purpose of this paper is to provide an insight into budgetary practice in UK‐based hotel organizations and an update on previous survey work in this area. The research aims to cover a broad range of budgeting issues, including: the process used in setting budgets, monitoring and review of the budgetary processes, and the human aspects of the budgeting process.

This research used a census‐based questionnaire of hotel organizations' finance directors. The questionnaire consisted of mainly closed questions, with opportunities for further explanation to be given. Statistical analysis tools included Chi‐square tests, Spearman's Rank Coefficient, and ANOVA.

The paper finds that the key reason organizations produce budgets are to aid control, evaluate performance and aid planning. Neither the top‐down, bottom‐up or combination approaches to budgeting dominated in the UK. The results showed a higher rate of the top‐down approach in the UK, compared to previous surveys in other countries. Budgets were generally viewed as the main performance indicator in hotel organizations. There is little use of flexible budgeting, budget committees or budget manuals in the hotel industry. The “human aspects” of budgeting identified some interesting contradictions such as the belief that participation is key in budgeting working, yet there is a lack of participation in practice, most significantly amongst hotel department managers.

Limited information as to budgetary practice in hotels has previously been published, particularly related to the UK. This survey and further findings from the broader research project it is part of identify hotel industry budgetary practice. This aids identifying change over time and provides an invaluable insight into how budgets are used in the industry.

This article reports key findings from a comprehensive survey concerning budgeting within UK hotels. A postal questionnaire was sent to company finance directors. The results are based on 44 companies representing a 45.4 per cent response rate. It considered many aspects of budgeting policies and procedures such as: why they use budgets; who is involved in the process; for what time period they produce budgets; the use made of flexible budgets and zero‐based budgeting techniques; and how budgets are used in the control process. Key results indicate that the main use of budgeting was to evaluate performance and aid control. In producing budgets the bottom‐up approach was most commonly used, but not as widely as in the USA. Zero‐based budgeting and flexible budgeting techniques seemed under‐utilised. As 59 per cent of organizations did not review their budgeting policies and procedures on a routine basis it is possible organizations could be making better use of their budgets to aid the organization. It might also be possible that some theoretical techniques are not appropriate in an hospitality environment.

The purpose of this study is to propose a comprehensive strategic model to manage profitability. Strategic management accounting concepts and tools are adopted to explore and manage the main profitability drivers (cost, assets, and revenue).

A deductive approach is used to identify the variables of the profitability model. Phase one of this study rely on reviewing prior literature in the field in order to identify the key profitability drivers that uses in managing profitability (costs, assets and revenue).Phase two of the research focuses on testing the perceptions of the managers of Egyptian “Information and communications technology” sector, the relative merits of such a model.

The most important finding in the current study, which has not been investigated in previous studies, is that the proposed comprehensive profitability model which contains cost, the assets and revenue techniques was a better predictor of profitability than the alternative models, which contain a combination of two variables.

As the first study of its kind, this model contributes to the theoretical literature in the field. It is also a practical contribution in managing profitability of the Egyptian “Information and communications technology” sector.

Previous research has highlighted the importance of engaging people with lived experience (PWLE) in the knowledge creation process. However, diverse approaches to engagement exist. In addition, tensions remain in community-engaged research (CER), including how to address structural inequalities in research settings. This study aims to consider how CER interacts with citizenship within and beyond the research context.

This study discusses the authors’ experiences as a majority-PWLE of psychosis research team in Canada, including successes and challenges the authors experienced building their team and navigating research institutions. This study also reflects on the authors’ pathways through citizenship, prior to and during the research process. This study discusses divergent models of CER and their applicability to the cyclical process of citizenship and community participation.

Relationships between academic and peer researchers developed organically over time. However, this study was limited by structural barriers such as pay inequality and access to funding. The authors recognize that there are barriers to full citizenship and acknowledge their resources and privilege of being well supported within their communities. Team members built on a foundation of citizenship to access participation in research. This led to opportunities to engage in community spaces, and for PWLE to participate in research as partners and leaders. This study also found that citizenship is a way of giving back, by building a sense of social responsibility.

Academic and peer researchers can reflect on the authors’ experiences to build more inclusive research teams and communities by using a citizenship approach to research participation.

Prior research suggests that consumers can engage in moral decoupling by separating their judgments of morality from their judgments of performance. Hence, they might rationalize the benefits of unethical behavior without condoning the behavior itself. This paper aims to study how a discrete positive emotion, such as authentic pride, can mitigate moral decoupling.

Using three experimental studies, this research investigates and tests the underlying mechanism driving authentic pride, its effects and its key moderator. The results are analyzed using ANOVAs, regression-based serial mediation and moderated mediation analyses.

The results show that authentic pride decreases consumer acceptance of unethical behavior across different contexts, including purchase intentions for unethically manufactured products (Study 1), evaluations of the corporate social responsibility activities of a tobacco company (Study 2) and acceptance of questionable consumer behavior in daily situations (Study 3).

This research explores attitudes and behavioral intentions as dependent variables. It would thus be of interest for future research to examine a behavioral measure.

Given the potential problems of moral decoupling among consumers, marketers can devise effective strategies to reduce this problem using authentic pride appeals.

This research demonstrates how authentic pride can decrease consumer acceptance of unethical behavior. More importantly, this research enriches our understanding of the underlying mechanism driving the influence of authentic pride such that it increases the belief in a just world, which in turn lowers moral decoupling (a serial mediation).

This article’s principle aim is the investigation into the underdeveloped field of lesbian audience research. It theorises the relationship between the text of Xena Warrior Princess a television programme and a fanclub called Xenasubtexttalk that evolved on the Internet. The researcher has drawn on evidence from a case study and participant observation over a twelve month period, the gathering of postings from bulletin boards and continuing interviews lasting between one and two hours conducted over the Internet. This has revealed some of the practices and rituals of two self‐identified lesbians who participated in this fanclub. Informed by a postmodernist feminist framework several issues of methodology are discussed. The main theme in this study’s findings is that these fans have produced through the appropriation of this particular text, biographies that represent a “coming out narrative”.

In social work education there is often felt to be a disjunction between what students learn in college and what they need to know in practice ‐ the gap between the ‘hard high ground’ of academia and the ‘swampy lowlands’ of practice (Schön, 2003). This paper will demonstrate how an approach borrowed from theatre in education was successfully used to fill this gap and enhance teaching and learning across years two and three of a BA social work course. The paper explores the use of role play techniques utilising a ‘teacher in role’ and ‘mantle of the expert’ (Heathcote & Bolton, 1996) approach to enable students to synthesise theory, practice and skills in a classroom setting.

I examine three recent cases where local governments changed their processes for selecting capital projects. The central question is whether these changes institutionalized a more “strategic” outlook in capital improvement planning and budgeting for these jurisdictions? The findings suggest that local governments can set capital priorities strategically, but that the process of implementing those reforms must be adaptable to changing political circumstances. These findings add to the limited literature on the political, administrative, and other challenges that local governments must confront when reforming their capital improvement planning and budgeting processes.

The purpose of this study is to develop a model that integrates self-conscious emotions (i.e. anticipated guilt and anticipated pride) alongside the theory of planned behavior’s key explanatory factors to challenge the idea that recycling behavior is driven mainly by cognitive factors. The model is empirically validated in the United Arab Emirates (UAE), a region where research are lacking despite generating one of the highest per capita solid waste and holding one of the lowest recycling rates.

The data was collected from the general public in the UAE using a two-wave survey (n = 287). The first wave of data collection measured the constructs except for the actual recycling behavior. The second wave assessed the respondent’s self-reported recycling behavior for the previous fortnight.

Anticipated guilt, subjective norms, perceived effort and recycling knowledge are the main drivers of the intention to recycle. The latter impacts the actual recycling behavior positively. Attitude toward recycling and anticipated pride failed to predict the intention to recycle. Awareness of consequences triggers only anticipated pride, while the degree of concern is a significant predictor of both anticipated pride and guilt.

One key implication of this research is that governments in the Middle East have not only to focus on cognitive factors but also emotions to promote recycling behavior.

This study adds to the pro-environmental literature by showing that the decision to recycle is not only based on cognitive factors but also anticipated guilt. It is also one of the first that explore recycling behavior in the UAE.