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The article defines the public sector, contending that concepts, techniques and models applicable here are also applicable in the private sector. Operational auditing and internal control within a dual accounting system are advocated. The article ends with a brief account of public sector accounting in Singapore.

The stated goal of the IASC is to facilitate the harmonisation of financial reporting practices by encouraging nations to adopt its accounting standards. Whilst some views of harmonisation are based upon the assumption that identical accounting standards are needed to achieve harmony, it is not certain, however, that the mere harmonisation of accounting standards will necessarily lead to high levels of harmony between financial reporting practices. Further, the continuity of harmony, once achieved, is not guaranteed. Environmental determinism theories suggest that where environmental factors are similar, there will be a strong level of correlation between financial reporting practices. Singapore and Malaysia are two countries where considerable levels of harmonisation are expected to exist and, therefore, they provide useful ground to examine questions about the achievability of harmonisation. The absence of harmony between the financial reporting practices of two such nations would raise concerns as to the achievablity of harmonisation across broader regional and international environments. This paper addresses the extent of harmonisation achieved between the financial reporting practices of Singapore and Malaysia whilst issuing standards under the IASC framework.

The purpose of this paper is to discuss nationalistic education in Hong Kong from a cultural perspective. It highlights the challenges faced by the Hong Kong Government and the growing antagonism and mistrust between the young generation and the government. The paper reviews the cultural policies adopted by the Western Zhou, Han and Tang dynasties in ancient China.

This paper adopts a historical approach by reviewing the policies in music and culture in the Chinese history and argues for the adoption of a soft approach to nationalistic education in Hong Kong.

Results show that being inclusive toward diverse cultures, trusting and valuing people’s voices and accepting differences of opinion are effective policies that were adopted by the respective dynasties. The results shed light on the possibility of nurturing nationalism through education in music and culture.

The historical examples mentioned in this paper are only selected periods of the Chinese history. Thus, the survey could not be taken as a comprehensive review.

This paper reviews the policies concerning music and culture in ancient China and argues for transferring the soft approach of predecessors toward these subjects as part of the nationalistic education of Hong Kong.

The results shown should be considered seriously by the Hong Kong Government as an effective substitute policy for the past stringent approach of implementing national education in Hong Kong. Nationalistic education focusing on music and culture is a common root for all Chinese and should be used in future to build up trust and common values between China and Hong Kong.

The originality of this research lies in its dealing with nationalism and national education, recommending a soft approach to education viewed through the prisms of music and culture.

Hospitality and tourism businesses often face environmental criticism as they rely heavily on natural resources to operate. Therefore, as a recent trend, hospitality companies are trying to adopt an environmentally friendly approach. Thus, this study sought to investigate the determinants of employee intention to engage in environmentally responsible actions in the workplace, drawing on the theory of planned behavior (TPB) and the value-belief norm (VBN) theory.

This study employed the fuzzy-set qualitative comparative analysis (fsQCA) to discover sufficient configurations for predicting employees’ intentions.

The result has provided recipes with an efficient combination of factors that can influence employees’ intention to undertake environmentally responsible behaviors.

This study contributes to the body of knowledge regarding sustainable behavior among employees and sustainability in the travel and hospitality sector. The findings of this research also provide managers and operators of sustainable hospitality businesses with guidance on how to enhance their staff members' environmentally friendly behaviors at work.

The purpose of this paper is to propose dot sensitivity analysis of ferromagnetic materials for topology optimization in an axi-symmetric magnetostatic system.

The dot sensitivity formula for the axi-symmetric system is derived as a closed form using the continuum shape sensitivity formula. The dot sensitivity method is combined with the level set method to perform topology optimization.

Derived dot sensitivity analysis can generate a ferromagnetic ring torus in a vacant region. Thus, an initial design is not needed for the design material. Two design problems are tested to demonstrate the usefulness of dot sensitivity.

By simultaneously using the shape sensitivity and dot sensitivity, in axi-symmetric magnetic system, the design space is expanded and it includes the interface and the inside of the vacant region. This property can reduce the possibility of local optimum convergence.

The purpose of this paper is to propose a comprehensive framework that delineates how human resource (HR) practices are differentially configured for exploitative and explorative innovation as well as how the sets of HR practices support these two types of innovation.

Based on the structural ambidexterity approach and a bottom-up process in the multilevel theories, this research derives the need for the differential managerial structures for exploitation and exploration at the unit level. In addition, the Input–Process–Outcome model of team effectiveness and multilevel theories are employed to discuss the internal nature (e.g. resources, work styles) of exploiting and exploring units. Finally, building on strategic HR management literature, this research configures exploitation-targeted and exploration-targeted HR systems and delves into how these differentiated HR systems generate differential inputs of human capital resources and thereby foster exploitative and explorative innovation processes.

This research proposes several factors for exploitation and exploration, including: necessary inputs (i.e. commitment, narrowness, and cohesion for exploitation vs thoughtfulness, breadth, and openness for exploration), idiosyncratic innovation processes (i.e. convergent collective cognition vs divergent collective cognition), and differentiated HR systems comprised of different forms of unit staffing (homogeneity vs heterogeneity), performance appraisal, incentives, and training and development (short-term vs long-term orientation).

The proposed theoretical framework contributes to an improved understanding of the psychological foundation of organizational ambidexterity and systematizing how diverse HR practices work together to elicit exploitative and explorative innovation from employees.

This study aims to investigate the theoretical relationships between job stressors, psychological stress and coping strategies in the context of the global travel and tourism crisis faced by the airline industry.

An online cross-sectional survey was designed to obtain empirical data from airline employees in South Korea and Hong Kong. A total of 366 airline employees participated in the survey through convenience sampling method.

The structural equation modeling findings indicated that work schedule and demand; job insecurity and financial concerns; and role conflict played a significant role in creating psychological stress, which, in turn, determined emotion-oriented coping. The influence of the identified job stressors on psychological stress was significantly different between South Korean and Hong Kong airline employees.

The study demonstrates ways in which airline employees react to stressful work circumstances to avoid loss of resources. Furthermore, it highlights the role that psychological stress plays in influencing airline employees to direct attention to emotion-oriented coping mechanisms.

In view of the immense impact of the COVID-19 pandemic on the global airline industry, this study expands the role of job stressors in a peculiar and unprecedented work environment in the airline industry and accentuates the varying effects job stress may have on coping strategies from the perspective of airline employees in an Asian culture.

This study aims to investigate how different menu types trigger diners’ behavioral intentions in restaurants’ innovation diffusion from paper to digital menus.

Four menu types, namely, paper menus with text only, paper menus with text and images, digital menus that show text and images or text and video with self-service technological functionality, are designed to empirically examine a mental process through which perceived information quality, perceived food quality and perceived service quality influence diners’ behavioral intentions.

Based on the online survey data from 502 diners, results show that the menu design influences customers’ perceptions. The video-based digital menu is the most effective to generate diners’ behavioral intentions, followed by a paper menu with text and images.

This study contributes to the innovation diffusion theory and stimulus-organism-responses theory to encourage the joint use of auditory and visual channels for digital menu design in restaurants.

The authors confirm the digital transformation in menu design in restaurants. Restaurant diners are also prepared and comfortable with digital menus, especially in the postpandemic world.

本研究目的在于调查在餐厅从纸质菜单到数字菜单的创新扩散过程中, 不同菜单类型如何影响餐厅客人的行为意向。

通过设计并使用四种菜单类型, 分别为只有文本的纸质菜单、具有文本和图片的纸质菜单、显示文本和图片或文本和视频的数字菜单以及具有自助技术功能的数字菜单, 本研究以实证方法考察了感知信息质量、感知食品质量和感知服务质量如何影响餐厅客人的行为意向的心理过程。

根据对502名餐厅客人的在线调查数据显示, 菜单设计影响了客人的感知。基于视频的数字菜单是影响餐厅客人行为意向最有效的菜单类型, 其次是文本和图片的纸质菜单。

本研究表明应鼓励在餐厅数字菜单设计中同时使用听觉和视觉元素。因此, 为研究促进了创新扩散理论和刺激-有机体-反应理论的发展。

我们证实了数字菜单在餐厅菜单设计中的转型。餐厅客人, 尤其是在在后疫情时代, 已经准备好并愿意接受使用数字菜单。

Learning management systems (LMSs) have been embraced for their potential to create a ubiquitous learning that is free from time and space constraints. Mobile devices afford enhanced mobility that enables flexible learning with LMSs. Thus, understanding students’ use of mobile devices to interact with LMSs and the influencing factors is essential. This paper aims to examine the factors that influenced students’ behavioural intention in using Web-based LMSs via mobile phones and compared the factors with those that affect students’ general acceptance of Web-based LMSs.

This study surveyed 356 university students and interviewed 17 students on the various factors that might affect their LMS adoption. Structural equation modelling was used to analyse the survey data.

This study identified that perceived usefulness, perceived ease of use, social influence and facilitating conditions were significant determinants of students’ usage intention in both contexts. However, social factors exerted greater influence on students’ behavioural intentions of mobile access than the attitudinal factors. The results also pinpointed some sociocultural and tempo-spatial factors that might have minimized the influence of perceived usefulness in the mobile context.

The study calls for special attention to the potential influences of sociocultural norms and tempo-spatial circumstances of mobile use in shaping the nature of learners’ voluntary mobile use of LMSs.

While prior alliance literature has focused on how firms exploit alliance strategies to enhance performance and innovation, little is known about whether market uncertainty increases, decreases or has no effect on innovation outcomes of firms involved in alliances, and under what conditions these firms promote innovation in an uncertain market through alliances. Relatedly, innovation research has examined the impact of environmental uncertainty on innovation; however, this line of research does not answer the question in the alliance context.

Using data of firms engaged in alliances in the US pharmaceutical and biotechnical industries between 1990 and 2015, the authors examine firms' alliance partner characteristics and innovation outputs in terms of innovation quantity and exploratory innovation.

We find that market uncertainty hampers innovation quantity and exploratory innovation of firms involved in alliances, because in this environment, relational risks and coordination challenges outweigh the benefits of knowledge sharing from partners. However, the authors find that alliance partners' characteristics such as a different industry and different country origins mitigate the negative effect of market uncertainty on these firms' innovation by offering new business opportunities and enhancing their learning capability.

This study contributes to the alliance literature by addressing a significant question of whether and how market uncertainty matters in the innovation output of firms involved in alliances and how these firms address the environmental challenges and promote innovation. The study also contributes to innovation research by delineating the nature of market uncertainty and its impact on innovation in an alliance context.