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1 – 10 of over 85000This 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.
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.
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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…
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.
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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…
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.
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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…
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.
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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.
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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.
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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.
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.
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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…
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.
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