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Wine tourism has emerged as a growing area of special interest tourism in Australia, and is an increasingly significant component of the regional and rural tourism product of Western Australia. The increased significance and growing competitiveness of this sector has led to a heightened concern by producers and consumers for the quality of services being offered, and has forced many within the industry to invest in the delivery of higher levels of service quality as a means to achieving competitive differentiation. An integral part of any organisation’s attempt to deliver on this front is a commitment to a process of continuous quality improvement. This requires a systematic approach to quality measurement. Investigates the conceptualisation and measurement of service quality and its importance to the wine tourism industry and reports the findings from a recently‐conducted survey of cellar door customers at four Western Australian wineries. Demonstrates the relative usefulness of the importance/performance methodology for cellar door operators in highlighting how wineries are performing from a customer point of view, and also what is important in terms of performance from the customers’ point of view.

This paper seeks to investigate the conceptualisation and measurement of the service quality construct and its relationship to behavioural intention through an application of the importance‐performance technique within the Australian wine tourism industry. Many winery operators invite customers to their winery and the quality of service during the visit can impact on future wine sales. Research undertaken among a sample of visitors to Australian vineyards showed that service process factors were more closely linked to wine purchase than tangible elements. The study also provides further support for the use of importance‐performance models of service quality, as this measure was found to be significantly related to two dimensions of behavioural intention.

We utilize a sample of New Jersey schools to explore the relationship between entrepreneurial orientation (EO) and school performance. The results indicate a significant relationship between several dimensions of EO and performance after controlling for a number of relevant variables. Charter schools were found to have higher EO than traditional schools. The implications of these findings for education and entrepreneurship research are discussed.

This paper aims to examine housing need for older people and people with dementia, with reference to Scotland. This paper also examines policy responses and tensions arising from such need and looks critically at the evidence of care needs and what older people want in relation to later life conditions, including dementia.

Taking the Being Home: Housing and Dementia in Scotland report (2017) as a baseline descriptor, the authors have collated evidence from a range of sources to help them examine what has changed in terms of policy, practice and population ageing. Set against this backdrop, using desk-based analytical methods, the authors interrogate existing planning processes and systems in Scotland.

Scottish Spatial Planning has a policy blindness on the overwhelming evidence of the housing needs derived from an ageing population. Policy focus is geared towards the amount of housing supplied, rather than appropriate types of housing, leaving older people with little choice of suitable accommodation. A key area to improve is in establishing greater co-operation and policy synthesis between health, social, housing and planning functions. Broad policy ambition must be transferred into detailed reality for older people and people with dementia to benefit.

The integrated approach and in-depth analysis, linked to planning policy and housing need, is highly original and much needed.

In the past 50 years, numerous reference books have been written on the subjects of medieval history, art, literature, and philosophy. Steven F. Vincent provides a guide to selecting modern, as well as standard, sources of information on the Middle Ages.

The ever‐increasing cost of seeing a graduate training contract through to its successful completion has made the selection decision, and indeed the choice of selection techniques used, increasingly vital. This paper identifies the selection methods currently used by the Scottish accountancy profession to recruit graduate trainees, compares these against best practice and highlights a number of areas where improvements to current practice would be recommended. Analysis of the selection literature revealed the range of selection techniques on offer, and from a consideration of the validity and reliability of each technique, it was possible to identify best practice in graduate selection. Data was collected by sending a questionnaire to 79 firms of Scottish Chartered Accountants. The targeted firms constituted the entire population of Scottish firms seeking to recruit a graduate trainee to commence in Autumn 2002 (as detailed within the annual ICAS Directory of Training Vacancies). Using the results of the primary and secondary data, the skills currently being sought by firms of Chartered Accountants in their graduate trainees were identified. The methods used by firms to identify these skills were then examined with each method being examined in terms of its current use as well as its value and effectiveness in practice. It was found that there have been significant changes to the skill‐set sought by firms in the early 21st Century as compared with a decade ago, with less emphasis on numeracy and more interest in softer skills such as communication and problem‐solving. As regards the techniques currently employed by firms to identify these skills, it was found that there has been some progress made over the last decade. However, the majority of firms are still reluctant to let go of what is now considered to be the more traditional interview‐based approach to selection, favouring this above what might be considered the more innovative techniques on offer. Further, it was found that few firms have designed their selection process specifically to identify the skill‐set that they have delineated. Thus, a consequent lack of consistency throughout the selection decisions was evidenced.

This study examines accounting reform in the Sri Lankan public sector using an actor–network perspective. The study is particularly concerned with the role of the Institute of Chartered Accountants Sri Lanka (ICASL) in building networks of organisational actors in the diffusion of Sri Lankan Public Sector Accounting Standards (SLPSAS).

The empirical data draws on interviews with key actors to understand the role of ICASL in the diffusion of SLPSAS. Twenty-two semi-structured interviews were conducted with members of ICASL and senior public sector officers. The data were analysed based on the four stages underlying the translation process: problematisation, interessement, enrolment and mobilisation.

The data suggest that ICASL became a lead player in the diffusion of public sector accounting standards because of its superior technical capability. ICASL cultivated a way of thinking about accrual accounting by executing relational influence generated through professional knowledge, and connections with the government and public sector accountants.

Findings should be interpreted with caution; data are limited by the subjective interpretation of data. By concentrating on the role of ICASL, the role and influence of other key actors may be overlooked.

This study contributes to the literature on how innovations transform accounting practice through the lens of the ICASL. The result builds on evidence explaining why provincial governments and public sector governments were hesitant to adopt SLPSAS despite central government directives.

This paper investigates the extent to which commercial property valuers in the UK refer to Royal Institution of Chartered Surveyors (RICS) professional standards and guidance on the inclusion of sustainability in valuation reports. Data collection, analysis and reporting related to sustainability attributes is examined, as well as the perceived importance of these attributes to clients and any value impacts that are associated with them.

An online survey of UK commercial property valuers was conducted from July to September 2019. The survey included both structured and open-ended questions.

Reference to RICS standards and guidance on sustainability has improved since earlier research. However, progress on data collection is still limited. At the time of the survey, UK valuers indicated that sustainability attributes were of more importance to owner-occupiers than investors and lenders. UK valuers also indicated that, out of a range of sustainability attributes, only certification was influencing market value (MV) and investment value (IV) to any great extent.

The online survey had 53 responses and this limited the ability to draw definitive conclusions. Hence, whilst the results may be indicative of the perceptions of some valuers of the significance of sustainability-related matters in the UK, the sample is not large enough to be considered representative of the opinions of property valuers per se in the UK.

Explicit reflection of sustainability in market or investment values is still limited in the UK valuation practice, but there are challenges faced by valuers that need further investigation, including difficulties in pricing sustainability attributes.

This is the first empirical investigation of the perception of sustainability by valuers in the UK commercial property market since the 2012 survey reported by Michl et al. (2016).

The aim of this study is to elicit accountants' perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh.

Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh.

Whilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices.

Unlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues.

While prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.

The purpose of this paper is to demystify the meaning of the term “consequential loss” in relation to the practice of construction law. Parties may have different understandings of the term and typically an exclusion clause will not solely relate to consequential loss, but will also include other heads of losses for which the party will not be liable for, such as loss of profit, loss of revenue and loss of business.

The question emerges as to whether the term consequential loss has a definitive legal meaning in its own right. This study seeks to ascertain the definition of the term consequential loss within the construction industry through a review of the legal position regarding liability for breach of contract and consequential loss through the consideration of the case law relating to this topic and the associated secondary sources of information.

The study concludes by elucidating a clear interpretation of the term consequential loss and guidance of how it should be used in contract law.

Recent cases and established authorities are considered together for the first time in this work which assists in the development of legal principles of direct and indirect losses and the determination of how they apply to the built environment.