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Pam Baker of Pfizer and Christine Jenkins of CC Works explain how volunteering, fundraising and payroll giving can boost employee engagement and professional development as well as being “the right thing to do”

The importance of accurate forecasts of tourism demand for managerial decision making is widely recognized (see, for example, Archer 1987), and this study examines the literature on the accuracy of tourism forecasts generated by different forecasting techniques. In fact, although there are many possible forecasting methods, in practice relatively few of these have been used for tourism forecasting.

This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the workpaper review process, the preferred methods for performing reviews and the stylization or framing of communicated review comments.

A survey was administered in which practicing auditors were asked about workpaper review process prompts, methods and preferences. The survey was completed by 215 auditors from each of the Big 4 accounting firms and one additional international firm. The final data set consists of quantitative and qualitative responses from 25 audit partners, 33 senior managers, 30 managers, 75 in-charge auditors/seniors and 52 staff auditors.

Findings indicate reviewers and preparers differ in their perceptions of the review process based on their defined roles. First, reviewers and preparers differ in their perspectives on which factors initiate the review process. Second, the majority of reviewers and preparers prefer face-to-face communication when discussing review notes. Reviewers, however, are more likely to believe the face-to-face method is an effective way to discuss review notes and to facilitate learning, whereas preparers prefer the method primarily because it reduces back-and-forth communication. Finally, reviewers believe they predominantly provide conclusion-based review notes, whereas preparers perceive review notes as having both conclusion- and documentation-based messages.

This paper advances the academic literature by providing a unique perspective on the review process. Instead of investigating a single staff level, it examines the workpaper review process on a broader scale. By obtaining views from professionals across all levels, this work intends to inspire future research directed at reconciling differences and filling gaps in the review process literature. The finding that reviewers and preparers engage in role conformity that leads to incongruent perceptions of the review process should encourage the consideration of mechanisms, with the potential to be tested experimentally, by which to reconcile the incongruities.

Results support recent regulator concerns that there are breakdowns in the workpaper review process, and the findings provide some insight into why these breakdowns are occurring. Incongruent perceptions of review process characteristics may be the drivers of these identified regulatory concerns.

This is the first study to examine current workpaper review processes at the largest accounting firms from the perspective of both preparers and reviewers. From this unique data set, one key interpretation of the findings is that workpaper preparers do not appear to recognize a primary goal of the review process: to ensure that subordinates receive appropriate coaching, learning and development. However, workpaper reviewers do, in fact, attempt to support preparers and work to create a supportive team environment.

The pursuit of entrepreneurial opportunities is not always successful. On the one hand, entrepreneurial failure offers an invaluable opportunity for entrepreneurs to learn about their ventures and themselves. On the other hand, entrepreneurial failure is associated with substantial financial, psychological, and social costs. When entrepreneurs fail to learn from failure, the potential value of this experience is not fully utilized and these costs will have been incurred in vain. In this chapter, the authors investigate how the stigma of failure exacerbates the various costs of failure, thereby making learning from failure much more difficult. The authors combine an analysis of interviews of 20 entrepreneurs (who had, at the time of interview, experienced failure) with an examination of archival data reflecting the legal and cultural environment around their ventures. The authors find that stigma worsens the entrepreneurs’ experience of failure, hinders their transformation of failure experience, and eventually prevents them from utilizing the lessons learnt from failure in their future entrepreneurial activities. The authors discuss the implications of the findings for the entrepreneurship research and economic policies.

The purpose of this book is to open a conversation on the idea of information experience, which we understand to be a complex, multidimensional engagement with information. In developing the book we invited colleagues to propose a chapter on any aspect of information experience, for example conceptual, methodological or empirical. We invited them to express their interpretation of information experience, to contribute to the development of this concept. The book has thus become a vehicle for interested researchers and practitioners to explore their thinking around information experience, including relationships between information experience, learning experience, user experience and similar constructs. It represents a collective awareness of information experience in contemporary research and practice. Through this sharing of multiple perspectives, our insights into possible ways of interpreting information experience, and its relationship to other concepts in information research and practice, is enhanced. In this chapter, we introduce the idea of information experience. We also outline the book and its chapters, and bring together some emerging alternative views and approaches to this important idea.

The purpose of this paper is to test the impact of a rule that affects tertiary students progressing from an introductory level finance course to intermediate level. The rule restricted students from progressing until they achieved a higher grade than just a “pass” mark.

Archival data were gathered from 11 semesters regarding student performance pre and post the rule being introduced.

Results show that the rule was associated with an increase in the chances of success at intermediate level for those students enrolled after the rule was introduced.

This paper’s main contribution regards the evidence that increasing prior learning at an introductory level has a positive follow-on effect for students learning at intermediate level. This has a practical implication for educators, as the rule has shown to increase the chance of success for knowledge development in the first year of studies.

The setting for this paper is unique and could potentially be replicated elsewhere. In 1980, Schaffer and Calkins called for an evaluation of the pre-requisites necessary for finance education at the tertiary level, and this paper answer this call stating that pre-requisites can contribute to the academic success of finance students.

Studies on restrictive engulfment (RE) – a subtype of psychological aggression in intimate relationships – have focused either on insecure attachment or relationship satisfaction, not both. Therefore, the purpose of this paper is to investigate relationship satisfaction as a potential mediator of the associations between anxious and avoidant attachment and RE perpetration among college students.

A sample of 322 college students (178 women, 137 men, and seven other gender-identified) completed the experiences in close relationship inventory, relationship assessment scale, and RE subscale of the multidimensional measure of emotional abuse.

Among the sample, 89.3 and 90.5 percent of the college women and men, respectively, reported to have used isolating, restricting, monitoring, and controlling behaviors. The results of structural equation modeling revealed that all direct paths except for that from avoidant attachment to RE were significant. Moreover, significant indirect paths were identified from anxious and avoidant attachment to RE via relationship satisfaction.

The results of this study should be interpreted with consideration of the study’s limitations. First, the data were drawn from a convenience sample of Turkish college students. Second, the design of the study is correlational; therefore, we cannot assume causality. Finally, this study utilized self-report and retrospective data.

Though the findings are preliminary, they may inform college counselors and other mental health practitioners about the nature of RE within college students’ dating relationships. College students who are unhappy with their dating relationships but still in those relationships (i.e. they choose not to leave) should be assessed for whether they are the perpetrators and/or recipients of psychological aggression, especially in light of the high rates of this form of aggression in the current and previous studies. Furthermore, assessing psychological dating aggression perpetrators for insecure attachment styles may help mental health professionals who work with college students, envisage the sessions toward areas in the need of improvement, such as their views of themselves and others. Self-esteem, feelings of insecurity and inadequacy in relationships, and dependency can be worked with these clients.

The results of this study also have implications for the prevention of psychological aggression before it occurs. The need for prevention programs is evident in the high rates of psychologically controlling behaviors among college students. It may be useful to implement campus wide programs to raise awareness regarding psychological aggression, such as through events, seminars, posters, flyers, and talks with student groups.

Despite the limitations of this study, its findings offer insight into the factors that influence the perpetration of psychological aggression within dating relationships among college students. Adult attachment theory offers a useful lens for understanding the possible driving forces behind college students’ controlling behaviors toward their dating partners. In particular, college students who demonstrate an insecure attachment style – and especially an anxious attachment style – combined with low levels of relationship satisfaction appear to be at a high risk for perpetrating RE behaviors.

The purpose of this paper is to examine three high school teachers’ beliefs about how their understanding of historiography influences their teaching.

The authors engaged in a qualitative multiple-case study based on semi-structured interviews and artifact analysis.

The analysis describes the teachers’ understanding of historiography in relation to ideas about historical perspective-taking, textbook use, the incorporation of primary sources in the classroom, and tensions between teaching content and teaching skills. The study concludes that while undergraduate exposure to historiography is potentially useful and can help history teachers manage the complexity of the profession, drawing upon historiographical understandings in order to recognize the construction of historical narratives in the classroom remains a persistent challenge.

Much of the work addressing the potential role of historiographical understanding for teachers has focused on teacher preparation and the ideas held by teaching candidates. This research emphasizes experienced teachers’ beliefs about the role that historiography plays in their teaching.