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Article
Publication date: 11 November 2014

Rick Stephan Hayes and Richard Baker

The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing…

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Abstract

Purpose

The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee negotiations.

Design/methodology/approach

The empirical evidence for the paper was gathered during a participant observation study conducted by the primary researcher over a period of six years while working as an auditor for the Alcohol and Tobacco Tax and Trade Bureau (TTB) of the US Department of Treasury.

Findings

This paper discusses various challenges faced by government auditors and how these challenges were resolved. The path to resolution was not always clearly marked. Resolution depended a great deal on the individual auditor’s judgment, interpretation of the Code of Federal Regulations (CFRs), and the willingness of the auditee to change the methods and techniques they use in operating and reporting wine operations. Materiality was determined by compliance with the regulation criteria [CFRs and the US Code (USC)] – any non-compliance was considered to be material. Resolution of many of the challenges resulted in an increased payments of excise taxes or penalties by the auditee entities. In other cases, the audit agency allowed the auditees to agree to change or amend their practices to correct a violation or a lack of compliance with US federal government regulations. As such, while the difference in the role and status of the government tax compliance auditor as compared with the independent external auditor did not necessarily lead to a different set of audit procedures, the pattern of communications between the auditor and the auditee in a government tax compliance audit were quite different from an external audit of financial statements. The government tax compliance environment is often complex, but the auditor may draw on a number of sources of knowledge and communication: CFRs, USC, Generally Accepted Government Auditing Standards, national audit planning, national experts, winery management, local peers, local government supervision, legal counsel and other auditors.

Originality/value

The primary contribution of the paper lies in the fact that little or no prior research in auditing has been conducted using participant observation as a research methodology. The use of participant observation provides new perspectives on the resolution of audit engagement challenges and auditor/auditee communication and negotiation.

Details

Qualitative Research in Accounting & Management, vol. 11 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

Content available
Article
Publication date: 1 March 2011

Lauretta Frederking

Through the framework of Michael Porterʼs five forces, this article compares sustainability in the Oregon and British Columbia wine industries. After describing the contrasting…

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Abstract

Through the framework of Michael Porterʼs five forces, this article compares sustainability in the Oregon and British Columbia wine industries. After describing the contrasting characteristics of the green niche model and the government-led model of environmental change, the article analyzes the emerging challenges for each type of change.The distinct sources for profitability and future innovation suggests diversity within the sustainability movement and two very different processes of translating environmental values into entrepreneurial practice.

Details

New England Journal of Entrepreneurship, vol. 14 no. 1
Type: Research Article
ISSN: 2574-8904

Keywords

Article
Publication date: 1 January 2006

Ian M. Taplin

The purpose of this paper is to examine the changing competitive landscape in the wine industry, focusing upon how premium Napa valley producers are responding to such changes.

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Abstract

Purpose

The purpose of this paper is to examine the changing competitive landscape in the wine industry, focusing upon how premium Napa valley producers are responding to such changes.

Design/methodology/approach

The in depth interview technique with 11 privately owned premium wine producers was used, with interviews conducted in early 2005.

Findings

Wineries identify the growing concentration and consolidation amongst distributors and domestic US producers; increased foreign competition, particularly from Australia; and the trend towards homogenised taste following the increased power of numerical wine ranking surveys as principal concerns that they face.

Practical implications

The findings highlight the dilemmas faced by wineries as they attempt to stress their locational advantage for reputation building but endeavour to differentiate their product from other wineries in Napa.

Originality/value

As a pilot project the paper indicates how even firms in high value added product markets are facing heightened competition and what they fear might emerge in the near future from foreign producers.

Details

International Journal of Wine Marketing, vol. 18 no. 1
Type: Research Article
ISSN: 0954-7541

Keywords

Article
Publication date: 13 May 2014

Sidsel Grimstad and John Burgess

The paper aims to examine the competitive advantage of the environmental behaviour at a firm level and micro-cluster level, building the analysis on Harts model of natural…

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Abstract

Purpose

The paper aims to examine the competitive advantage of the environmental behaviour at a firm level and micro-cluster level, building the analysis on Harts model of natural resource-based view of the firm and by using Brown et al.'s framework for analysing contextual resources that would provide locational advantage based on environmental behaviour. The case study examines the drivers and the obstacles to environmental action and demonstrates how clustering has been important in progressing a sustainability agenda.

Design/methodology/approach

A case study of a single wine tourism cluster in Australia is undertaken using mixed methods.

Findings

The main drivers for environmental action are genuine concerns for the environment by the cluster participants, especially water conservation in the Australian context. Supporting this is the co-ordination of the Lovedale Chamber of Commerce which has promoted its “greening Lovedale” project as a source of regional identity and potential competitive advantage. The obstacles to action are those that are present when small firms dominate, a lack of resources and a lack of know how. Through clustering small businesses can share resources, access specialists and share knowledge.

Research limitations/implications

A single cluster case study within the Australian and the wine tourism context confined to one point in time.

Practical implications

The clustering of firms in agricultural regions offers the opportunity to achieve individual and collective benefits. Clustering participation can reduce costs, achieve scale economies and share knowledge. These advantages are relevant for environmental actions. In the context of weak or absent government actions and regulations over the environment, regional clusters can utilise the advantages of clustering to meet environmental goals. These in turn can contribute to regional identity and regional comparative advantage. These issues are addressed through the study of the Lovedale wine cluster in Australia.

Originality/value

There are few studies of how clustered agricultural industries are addressing environmental challenges independently of central government directives or subsidies. Clustering enables small firms to participate in environmental programs despite being faced by resource and knowledge shortages.

Details

Management Research Review, vol. 37 no. 6
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 1 March 2003

David E.R. Gay

Government regulation affects “the economics of what's‐in‐a‐name” in the U.S.A. and Italy, as well as in other nations. The paper briefly explores some of the economic…

Abstract

Government regulation affects “the economics of what's‐in‐a‐name” in the U.S.A. and Italy, as well as in other nations. The paper briefly explores some of the economic implications of creating viticultural appellations or geographic districts. Among the issues examined are the exclusivity principle, the problem of the commons, the value of governmental approval, and consumer issues. Also, several U.S. anomalies are introduced and discussed. This paper compares the establishment of U.S. viticultural areas with the Italian approach, which was initially private and later developed within the framework of the Italian wine laws. The Italian approach more closely resembles a private arrangement supported by law instead of a cartel.

Details

International Journal of Wine Marketing, vol. 15 no. 3
Type: Research Article
ISSN: 0954-7541

Keywords

Article
Publication date: 31 May 2013

Liz Thach, Steve Cuellar, Janeen Olsen and Tom Atkin

The purpose of this paper is to compare and contrast wine sales in neighboring franchise law and non‐franchise law states in order to determine impact on wine price, consumer…

Abstract

Purpose

The purpose of this paper is to compare and contrast wine sales in neighboring franchise law and non‐franchise law states in order to determine impact on wine price, consumer choice, consumer satisfaction, and stakeholder perception.

Design/methodology/approach

The study used qualitative interviews with 14 wineries, distributors, and retailers, statistical analysis of Nielsen Scantrack data, and an online survey of 401 wine consumers in Georgia and Florida, USA.

Findings

Results show statistical proof that Florida offers more wine selection and lower wine prices on matching brands than Georgia. Qualitative interviews indicate wineries, distributors, and retailers perceive differences in wine choice, price, and overall operating costs in these two states. However, there was no statistical difference between a sample of 401 consumers from Georgia and Florida when asked about their satisfaction level with wine choice and pricing within their state.

Research limitations/implications

For practical purposes, the research was limited to only two US states. It would be useful to duplicate this study in other states.

Practical implications

Practical implications include the need for new wineries desiring to enter franchise law states to carefully research regulations and distributors before making a commitment, as well as the social issue of less wine choice and higher prices for consumers in Georgia versus Florida.

Originality/value

This is the first empirical study in the USA to focus on the impact of wine franchise laws on consumer choice and wine price. It yields useful information that contributes to the body of knowledge for wine and policy research.

Details

International Journal of Wine Business Research, vol. 25 no. 2
Type: Research Article
ISSN: 1751-1062

Keywords

Article
Publication date: 20 November 2017

Erick T. Byrd, Joyendu Bhadury and Samuel P. Troy

Highway signage programs are important to the success of winery tourism industry. The purpose of this paper is to investigate the regulatory environment US wineries operate under…

Abstract

Purpose

Highway signage programs are important to the success of winery tourism industry. The purpose of this paper is to investigate the regulatory environment US wineries operate under in regards to highway signage programs. The goal then is to compare wine tourism-related highway signage programs in the USA and identify best practices for the programs.

Design/methodology/approach

Twenty-six programs from 13 US states are included in this study. Research collected both primary data (through interviews with 30 officials and representatives) and secondary data (from websites, government publications) to identify the costs, regulations and rules of each program.

Findings

A review of these programs shows that while there are many common elements in these programs, all are managed differently, have different operational and facility requirements for participation and vary in cost.

Practical implications

Highway signage programs related to winery tourism are best administered by a single state-wide governmental agency or foundations/trusts. Second, highway signage program should link with a separate certification program for the wineries which guarantees a certain minimum amount of local content. Winery owners and officials interviewed also emphasized the need for synergy among neighboring wineries to facilitate winery tourism.

Originality/value

Limited research has been conducted about the regulatory environment of signage programs that are specific to the wine industry in the USA. This study begins to address this gap in the literature by presenting an overview and best practices of 26 wine tourism-related highway signage programs from 13 different states across the USA.

Details

International Journal of Wine Business Research, vol. 29 no. 4
Type: Research Article
ISSN: 1751-1062

Keywords

Article
Publication date: 22 March 2011

Abel Duarte Alonso

Muscadines grapes, the fruit of a vine native to the South East of the USA have been studied extensively, including their alleged beneficial health properties. To date, however…

Abstract

Purpose

Muscadines grapes, the fruit of a vine native to the South East of the USA have been studied extensively, including their alleged beneficial health properties. To date, however, very little is known about the business side of muscadine growing. For instance, very limited information exists on whether wineries growing muscadines are currently processing their grapes into other value‐added products. The present study seeks to explore these aspects from winery operators' points‐of‐view.

Design/methodology/approach

Telephone interviews, coupled with two face‐to‐face on‐site interviews were conducted among 31 winery owners located in different states in the South East of the USA.

Findings

Overall, winery operators acknowledge the potential for the diversification and development of muscadine value‐added products, including juice, jellies, fortified wines or those for pharmaceutical purposes. However, the limited supply of muscadine grapes or muscadine juice to satisfy demand for value‐added products is an area of concern that several muscadine growers acknowledged. Also of concern are laws and regulations that are preventing winery operators from capitalizing on some muscadine products with alcohol content.

Research limitations/implications

The low number of participants in comparison with the much larger number of existing muscadine wineries limits the generalisability of the findings.

Practical implications

With potentially greater demand for muscadine‐related products in the future, industry support and the development of new initiatives are needed to facilitate the process of value‐added muscadine product development for the benefit of operators, the industry and consumers.

Originality/value

The study focuses on the business‐side of muscadine production, an area that to a great extent has been neglected in contemporary research.

Details

British Food Journal, vol. 113 no. 3
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 25 July 2023

Nicolas Depetris Chauvin, Fernández-Olmos Marta, Wenbo Hu and Giulio Malorgio

Using the behavioural perspective as a theoretical complement of rational models, this paper examines factors that influence the decision of producing organic wines.

Abstract

Purpose

Using the behavioural perspective as a theoretical complement of rational models, this paper examines factors that influence the decision of producing organic wines.

Design/methodology/approach

Based on a quantitative analysis of 687 wineries belonging to Denomination of Origin in Spain, the authors empirically examine the sequential relationships between manager's personality and winery and institutional level factors, on organic wine production activity and winery export performance.

Findings

This paper investigates the direct and indirect sequential relationships between wineries' factors including an organic production activity and two dimensions of export performance, namely: volume-based and value-based performance. The results of a sequential model provide evidence that openness to experience, a manager's personality trait, has a positive causal relationship with organic wine production.

Practical implications

This paper offers richer insights into the factors leading wine production managers to change from conventional to organic production methods. Specifically, the study shows that wine production managers are susceptible to make decisions to whether produce organic wine or not that may not be consistent with the current theoretical models based on economic efficiency (i.e. comparing costs and benefits). Instead, these decisions are, in part, based on their personality traits. Future research could study how the functional attribute affects the willingness to produce organic wines.

Originality/value

This study contributes to a new strategic implication of organic wine production activity and export performance linkage in behavioural and traditional theoretical perspectives. These findings are valuable for policy makers in the wine sector, as they can better inform and guide policies directed to identify organic production support programs.

Details

British Food Journal, vol. 125 no. 12
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 13 March 2017

Anatoliy G. Goncharuk and Aleksandra Figurek

This paper aims to the evaluation and comparison of the efficiency of winemaking in two developing countries (Ukraine and Bosnia and Herzegovina (B&H)) from the perspective of…

Abstract

Purpose

This paper aims to the evaluation and comparison of the efficiency of winemaking in two developing countries (Ukraine and Bosnia and Herzegovina (B&H)) from the perspective of their development.

Design/methodology/approach

In this research study, four models of data envelopment analysis (DEA), correlation and other tools of the data analysis are used to analyze the efficiency of wineries in two developing countries. Returns to scale, scale efficiency, super-efficiency and some other indicators are examined. The research is based on the sample, including 33 wineries of Ukraine and B&H.

Findings

Characterized by the same average efficiency and number of leaders, in Ukraine, medium and large wineries are developing more efficiently than small ones, whereas the opposite is true for B&H. The authors found the high potential growth of efficiency on Ukrainian (up to 28.9 per cent) and Bosnian wineries (up to 28.3 per cent). The ways for its realization were suggested. Cross-country efficiency analysis enabled us to find inter-country leaders of wine industry. The authors grouped inefficient wineries, calculated the potential for inputs reduction and found the main directions for the improvement of efficiency for each group.

Research limitations/implications

The research is limited to a single industry in only two developing countries. Future studies can be devoted to the comparison of the efficiency of wineries in developed and developing countries. The results can determine which countries can be leaders in the global wine market in the future.

Practical implications

This study provides useful information for: researchers of wine market in developing countries enabling them to understand the current state, basic problems and efficiency levels of wineries in Ukraine and B&H; domestic policy-makers- to improve regulation of wine industry as to make it more competitive and efficient; wine producers in these countries- to find the benchmarks using the best practices to adapt them in own business and to increase an efficiency.

Originality/value

On the example of Ukraine and B&H, this study has shown that each respective country has its own conditions of doing wine business. This is the first paper that compares the efficiency of wine industry in Ukraine and B&H.

Details

International Journal of Wine Business Research, vol. 29 no. 1
Type: Research Article
ISSN: 1751-1062

Keywords

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