Search results

1 – 10 of over 85000
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: 18 January 2021

Chelsea Renshaw and Chern Li Liew

This paper aims to examine the attitudes and experiences of information professionals with descriptive standards and collection management systems (CMSs) used for managing…

Abstract

Purpose

This paper aims to examine the attitudes and experiences of information professionals with descriptive standards and collection management systems (CMSs) used for managing documentary heritage collections held by cultural heritage institutions in New Zealand (NZ). The aim is that such insights will inform decision-making around promoting documentary heritage collections discoverability and accessibility, in terms of advocating for appropriate system requirements when procuring or updating CMSs, and application of descriptive standards.

Design/methodology/approach

A qualitative design was applied to investigate the attitudes and experiences of information professionals working in libraries, archives and records management institutions, museums and public galleries. Data was collected through semi-structured interviews with thirteen participants who worked across ten different cultural heritage institutions.

Findings

The findings reveal that variances among metadata in libraries, museums, public galleries, archives and records management institutions continue to lead to challenges around discovery and access of documentary heritage. If opportunities for connecting documentary heritage collections in the age of linked data are to be realized, the sector needs to work collectively to address these variances along with consideration of the CMSs used. The study findings highlight issues currently affecting the NZ cultural heritage sector goal to make collections discoverable and more widely accessible.

Originality/value

The findings highlight a need for deeper research into CMSs used by the cultural heritage sector as these systems have an impact on metadata management including constraining the application of appropriate descriptive standards for documentary heritage collections.

Article
Publication date: 26 June 2009

Richard Lee, Jamie Murphy and Larry Neale

Using an extended theory of planned behaviour (TPB) model to test how customer loyalty intentions may relate to subjective and descriptive norms, this study further seeks to…

4653

Abstract

Purpose

Using an extended theory of planned behaviour (TPB) model to test how customer loyalty intentions may relate to subjective and descriptive norms, this study further seeks to determine whether consumption characteristics – product enjoyment and importance – moderate norms‐loyalty relationships.

Design/methodology/approach

Using a two‐study approach focusing on youth, an Australian study (n=244) first augmented TPB with descriptive norm. A Singapore study (n=415) followed up with how consumption characteristics might moderate norms‐loyalty relationships. With both studies, linear regressions tested the relationships among the variables.

Findings

Extending TPB with descriptive norm improved TPB's predictive ability across studies. Further, product enjoyment and importance moderated the norms‐loyalty relationships differently. Subjective norm related to loyalty intentions significantly with high enjoyment, whereas descriptive norm was significant with low enjoyment. Only subjective norm was significant with low importance.

Research limitations/implications

Single‐item variables, self‐reported questionnaires on intended rather than actual behaviour, and not controlling for cultural differences between the two samples limit generalisablity.

Practical implications

The significance of both norms suggests that mobile firms should reach youth through their peers. With youth social pressure may be influential, particularly with hedonic products. However, the different moderations of product enjoyment and importance imply that a blanket marketing strategy targeting youth may not work.

Originality/value

The study extends academic knowledge on the relationships between norms and customer loyalty, particularly with consumption characteristics as moderators. The findings highlight the importance of considering different norms with consumer behaviour. The study should help mobile firms understand how social influences impact customer loyalty.

Details

Journal of Consumer Marketing, vol. 26 no. 4
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 22 March 2013

Giacomo Boesso, Kamalesh Kumar and Giovanna Michelon

The purpose of this study is to investigate whether the descriptive, instrumental, and strategic approaches to corporate social responsibility (CSR) are related to corporate…

5782

Abstract

Purpose

The purpose of this study is to investigate whether the descriptive, instrumental, and strategic approaches to corporate social responsibility (CSR) are related to corporate performance (CP) and to determine the nature of this relationship, if any.

Design/methodology/approach

Using data collected by KLD Research Analytics and Global Reporting Initiative (GRI), the study examines the association between companies' choice of approaches to the CSR and CSR‐CP relationship.

Findings

Results of this study indicate that each of the three approaches to CSR – descriptive, instrumental, and strategic – are associated with CP, but in different ways. While the instrumental approach to CSR has a positive association with short‐term measures of CP, the strategic approach is associated with short‐term and medium‐term measures of CP, and the descriptive approach has no definite association with CP at all.

Originality/value

This study integrates the prevailing justifications for CSR with the taxonomy of approaches to CSR – instrumental, descriptive and strategic – suggested in the literature. It has been argued that these frameworks influence managers' conception of what constitutes effective stakeholder management and make a difference in how decision makers in an organization think and act in crafting the company's social initiatives and in deciding what the company aims to achieve through these initiatives. By examining the association between companies' approaches to CSR and stakeholder management of the CSR‐CP relationship, the study offers another perspective of the ongoing debate in the social accounting literature about the accountability relationships between business and society.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Market Research Methods in the Sports Industry
Type: Book
ISBN: 978-1-78754-191-7

Article
Publication date: 29 April 2021

Rajasshrie Pillai and Brijesh Sivathanu

To understand human resource (HR) practices outcomes on HR decision making, strategic human resource management (HRM) and organizational performance by exploring the HR data…

1869

Abstract

Purpose

To understand human resource (HR) practices outcomes on HR decision making, strategic human resource management (HRM) and organizational performance by exploring the HR data quality along with descriptive and predictive financial and non-financial metrics.

Design/methodology/approach

This work utilizes the grounded theory method. After the literature was reviewed, 113 HR managers of multinational and national companies in India were interviewed with a semi-structured questionnaire. The collected interview data was analyzed with NVivo 8.0 software.

Findings

It is interesting to uncover the descriptive and predictive non-financial and financial metrics of HR practices and their influence on organizational performance. It was found that HR data quality moderates the relationship between the HR practices outcome and HR metrics. This study found that HR metrics help in HR decision-making for strategic HRM and subsequently affect organizational performance.

Originality/value

This study has uniquely provided the descriptive and predictive non-financial and financial metrics of HR practices and their impact on HR decision making, strategic HRM and organizational performance. This study highlights the importance of data quality. This research offers insights to the HR managers, HR analysts, chief HR officers and HR practitioners to achieve organizational performance considering the various metrics of HRM. It provides key insights to the top management to understand the HR metrics' effect on strategic HRM and organizational performance.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 7
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 1 March 1993

Joseph A. Petrick and Robert F. Scherer

Reports a study conducted to determine whether or notthere were differences between descriptive andnormative social responsibility values for managers whoassume roles in different…

Abstract

Reports a study conducted to determine whether or not there were differences between descriptive and normative social responsibility values for managers who assume roles in different functional department clusters. The research findings support a conclusion that differences in CSRV profiles exist among three functional clusters: accounting/finance managers, marketing/distribution managers and general strategy/human resources/operations managers. These differences have implications for career and employment professionals in enhancing managerial recruitment, selection, placement, development and appraisal now and in the future.

Details

Journal of Managerial Psychology, vol. 8 no. 3
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 21 September 2015

José Geraldo Franco Méxas, Karla Bastos Guedes and Ronaldo da Silva Tavares

– The purpose of this paper is to present the development of a software for stereo visualization of geometric solids, applied to the teaching/learning of Descriptive Geometry.

Abstract

Purpose

The purpose of this paper is to present the development of a software for stereo visualization of geometric solids, applied to the teaching/learning of Descriptive Geometry.

Design/methodology/approach

The paper presents the traditional method commonly used in computer graphic stereoscopic vision (implemented in C language) and the proposed method (implemented in GeoGebra software). The proposed method is a new methodology for stereo spatial visualization. It uses the orthogonal axonometric perspective obtained from the mongean projections of the object, both concepts studied in Descriptive Geometry course.

Findings

The use of stereoscopic techniques has great potential for the improvement of spatial visualization ability, because they allow the understanding of spatial situations presented in complex exercises. The students who tested the proposed method said that it offered a superior stereo vision depth in relation to the traditional matrix method.

Research limitations/implications

For future work, the paper suggests to carry out a statistical study to evaluate the educational benefit of the tool, and to investigate the proposed method using the conical axonometric perspective.

Practical implications

Create a virtual environment to support the process of teaching/learning Descriptive Geometry and contribute to the development of students ' spatial visualization skills. The software will be available on the Internet, in the GeoGebra libraries. The objective is to increase e-learning, where a greater number of students will study.

Social implications

The current goal in Brazil universities is to greatly increase the number of poor students entering as a social inclusion strategy. University courses need more efficient teaching techniques to attend the students, so the e-learning techniques are recommended.

Originality/value

This paper’s innovative characteristic comes from the implementation of stereoscopic vision from traditional methods used in Descriptive Geometry, so the proposed method improves both the visualization ability and the Descriptive Geometry basic concepts, which points out to its educational role.

Details

Interactive Technology and Smart Education, vol. 12 no. 3
Type: Research Article
ISSN: 1741-5659

Keywords

Article
Publication date: 3 October 2016

Johanna Zanon and Karin Teichmann

This paper aims to examine how different levels of message appeals, message sources and social norms influence the purchase (i.e. booking) intention of eco-accommodations.

1836

Abstract

Purpose

This paper aims to examine how different levels of message appeals, message sources and social norms influence the purchase (i.e. booking) intention of eco-accommodations.

Design/methodology/approach

The proposed hypothesis was tested using a 2 (message appeal; rational vs emotional) × 2 (message source; expert vs blogger) × 2 (social norm; injunctive vs descriptive) between-subject experimental online design.

Findings

Advertising appeals and social norms are major predictors of eco-accommodation’s ad effectiveness and message appeals, sources and social norms, and their classifications interrelate with each other. The highest intention to purchase an eco-accommodation was found for a promotional message, which is sent by an expert, expresses a rational appeal and includes a descriptive social norm. Perceived emotional value in contrast was increased with a blogger statement including an emotional appeal and an injunctive social norm.

Research limitations/implications

The used experiment only focused on one product, namely, eco-friendly accommodations. The impacts of different message contents might vary as a function of the promoted product.

Practical implications

To develop persuasive messages which combine all three message contents, experts should craft messages with rational characteristics and address a descriptive social norm.

Originality/value

Although consumers show a desire to buy eco-friendly tourism products, it seems that supply actually overweighs demand. As research in the field of eco-accommodations is still limited, this study examines the role of different combined promotional message contents to further clarify the apparent gap in green consumption.

Details

International Journal of Culture, Tourism and Hospitality Research, vol. 10 no. 4
Type: Research Article
ISSN: 1750-6182

Keywords

Article
Publication date: 1 March 2013

Kokil Jaidka, Christopher S.G. Khoo and Jin‐Cheon Na

This paper aims to report a study of researchers' preferences in selecting information from cited papers to include in a literature review, and the kinds of transformations and…

13729

Abstract

Purpose

This paper aims to report a study of researchers' preferences in selecting information from cited papers to include in a literature review, and the kinds of transformations and editing applied to the selected information.

Design/methodology/approach

This is a part of a larger project to develop an automatic summarization method that emulates human literature review writing behaviour. Research questions were: how are literature reviews written – where do authors select information from, what types of information do they select and how do they transform it? What is the relationship between styles of literature review (integrative and descriptive) and each of these variables (source sections, types of information and types of transformation)? The authors analysed the literature review sections of 20 articles from the Journal of the American Society for Information Science and Technology, 2001‐2008, to answer these questions. Referencing sentences were mapped to 279 source papers to determine the source sentences. The type of information selected, the sections of source papers where the information was taken from, and the types of editing changes made to include in the literature review were analyzed.

Findings

Integrative literature reviews contain more research result information and critique, and reference more information from the results and conclusion sections of the source papers. Descriptive literature reviews contain more research method information, and reference more information from the abstract and introduction sections. The most common kind of transformation is the high‐level summary, though descriptive literature reviews have more cut‐pasting, especially for information taken from the abstract. The types of editing – substitutions, insertions and deletions – applied to the source sentences are identified.

Practical implications

The results are useful in the teaching of literature review writing, and indicate ways for automatic summarization systems to emulate human literature review writing.

Originality/value

Though there have been several studies of abstracts and abstracting, there are few studies of literature reviews and literature review writing. Little is known about how writers select information from source papers, integrate it and present it in a literature review. This paper fills some of the gaps.

1 – 10 of over 85000