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The purpose of this paper is to examine the impact of personal relevance, source credibility and advertising appeal type on the emotional and cognitive processing of a direct to consumer pharmaceutical ad for a meningitis vaccine.

A 2 × 2 experiment was used, and path analysis was undertaken to test the hypotheses.

Resultant models indicated that unvaccinated (more at risk) and vaccinated (less at risk) participants are persuaded through different pathways. More specifically, vaccinated participants rely more on message credibility than creative strategy to form their cognitive evaluation of the message, whereas non-vaccinated subjects’ cognitive evaluations of the message depend on creative strategy (advertising appeal type) more than message credibility. Differences between individuals who were certain of the vaccine status and those who were not certain of their vaccine status were also apparent. Implications and areas for future research are also presented.

When using direct to consumer pharmaceutical ad for a vaccine, advertisers should take into account the perceived risk level of and relevance to audience members.

Personal relevance and risk are issues which impact the effectiveness of different types of advertising appeals, but less prior research has focused on this aspect of the target audience for direct to pharmaceutical vaccine advertisements.

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified.

The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022.

The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure.

This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein.

This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens.

In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs).

The paper uses a mix of qualitative and quantitative methods. Beyond the study of the context of the reform in both countries through the consultation of legislation and official documents, the authors collected primary data through a survey addressed to the local CFO to catch both countries' perceptions and beliefs toward the topic under research.

The authors' findings evidence that both countries have made strong efforts to adapt IPSAS to both countries' national standards. The coercive and mimetic isomorphism and the private accounting normative were important determinants in the reform. Looking at perceptions, budget information continues to be perceived as the king information for public management and decision-making. In a comparative way, the Portuguese CFO seems to be more optimistic concerning the use and usefulness of the new accounting system. The strong orientation of CFO to cash-basis and budgeting information is an important explanation of the lower use and usefulness, essentially in the Spanish context. The regression results show that individual perceptions and beliefs on the accounting reform influence the opinion about the usefulness and use of financial information.

The use of the survey method has some limitations very discussed in the literature that are also applied in this study.

The paper has the potential to contribute to the academic, political and practitioner discussion of the core purposes of financial accounting information in the public sector and financial accounting information's impacts on the European Public Sector Accounting Standards (EPSAS) framework.

The recent adoption of the new accounting system in local governments of both contexts contributes to knowledge on the public sector accounting reforms toward the transition to accrual accounting and the IPSAS. The innovative character of the paper contributes to better clarify how the perceptions of the accounting reform influence the usage level of public financial information.

This paper reviews the origins of the Ethics Council of the Federation of Social Communication Media of Chile (1991-2019) and looks into the historical circumstances surrounding its creation, the concept of self-regulation as understood by its founders, and the criteria that initially ruled its operation.

A qualitative survey of nine contemporary witnesses and the confrontation with the scientific literature.

The results reveal a significant coincidence with the academic literature both in the description of the concept of self-regulation and in the origin of the ethics councils and of the system under which they operate. However, a series of nuances not usually considered in the concept of self-regulation are described.

This study will help assess the national and international possibilities of self-regulation and the significance of the Chilean ethics council.

This study examines the controversial success of the International Public Sector Accounting Standards (IPSAS) accrual implementation, using the case of Tanzania.

Interviews, documentary reviews and observations were used for data collection. This study draws on the spectacle theory for data analysis.

The findings demonstrate that IPSAS accrual was a spectacle during its production and consumption. The features and forms of the spectacle were revealed in IPSAS accrual during its production and affirmed by actors during its consumption. Further affirmation of IPSAS accrual as the spectacle was revealed through communication of good news and the hiding of bad news. The outcome was the alleged roles of IPSAS accrual.

The study is limited as it was conducted in only one country. The controversial success is global and calls for further research in other parts of the world.

The International Monetary Fund should stop recommending implementation of IPSAS accrual along with cash basis as the two systems are incompatible. Moreover, government officials should have alternative thinking presenting a different view of the world, so as to avoid being passive, and focus on reality rather than appearance.

This study is the first to explain the controversial success of IPSAS accrual implementation. It demonstrates the usefulness of spectacle theory in the field of accounting research, especially in the context of reform implementation. Moreover, this study confirms that IPSAS accrual is a spectacle (Uddin et al., 2011).

This paper examines the relationship between the adoption of accrual-based IPSAS and the level of perceived corruption of Latin-American countries, considering the moderating effect of the country’s institutional quality.

The study adopted a longitudinal analysis of 19 countries, between 2010 and 2020, following a quantitative approach by using multiple linear regression with panel data.

Main findings indicate that the harmonization of public sector accounting through the adoption of IPSAS generates a positive effect on the corruption level in Latin-American countries, causing a reduction in their indexes of perception of corruption. The countries’ institutional context, as hypothesized, increases such effect, making it even more significant in the cases of partial adoption.

To improve accountability and decision-making in public sector entities overall, contributing to reduce corruption, IPSAS adoption requires an institutional environment favorable to take the best of their benefits.

The adoption of IPSAS in an environment with a high institutional quality, allows a greater effect in reducing corruption in the jurisdiction.

This study contributes by providing a comprehensive view of IPSAS and its impact on perceived corruption levels, expanding the existing research to Latin America, where corruption is generally high and IPSAS may contribute to reduce it. It makes an important addition by defining and considering an index of the country’s institutional quality, providing evidence that when this is high, the context enhances the work of institutions, including IPSAS, to fight corruption.

Determine when to resolve conflict through arbitration and when to resolve conflict through the court system. Reflect upon the types of organizational misconduct and determine what behaviors constitute organizational misconduct. Argue whether the behaviors that constitute organizational misconduct are universal or may vary according to the context. Analyze whether actions that might be considered misconduct might be acceptable in certain situations and contexts. Build additional definitions of organizational misconduct that might pertain to non-Western, developed country contexts. Analyze how media and popular opinion might influence perceptions of organizational misconduct.

Carlos Mattos (he/him/his) was the founder/president/CEO of Hyundai Colombia Automotriz S.A. from 1992 to 2015. He and his company introduced the Hyundai brand to the Colombian market and made it one of the best-selling automobile brands in the nation. When the company began experiencing losses, Hyundai headquarters terminated the contract and awarded the distribution to an Ecuadorian firm.The contract between Hyundai Colombia Automotriz S.A. and Hyundai Motor Company stipulates that arbitration is the appropriate dispute mechanism. However, Mattos contemplates whether arbitration is his best option or if he should take Hyundai Motor Company to court. He also contemplates suing the Ecuadorian firm for unfair competition.As students analyze Mattos’ decision, they will determine whether the actions of the any of the parties might be considered organizational misconduct. This case is not about assigning blame. It is not about deciphering whether anyone is guilty. Instead, the case is designed to promote critical thinking about the concept of organizational misconduct. Most literature and understanding of organizational misconduct are from a Western, developed country point of view. In this case, there are three key actors, all from emerging markets. Each may have participated in some sort of misconduct, depending on how the term is defined.

This case is appropriate for advanced, undergraduate or master's level international business students in classes such as international management, intercultural management, international negotiation or business ethics.

Teaching notes are available for educators only.

CSS 5: International Business.

This paper examines the relationships between: (1) motives for internalization of a quality system, (2) the internalization of a quality system and (3) customer results, employee results and social results in public organizations by means of replication research

First, the work applies a quantitative study to test hypotheses using structural equations based on the Partial Least Squares (PLS) approach. Then, a qualitative study is carried out to support the quantitative results obtained

Results show that internal and external motives affect internalization, and that the most important issues for internalization are commitment, communication, training, recognition and follow-up. In addition, continuous improvement is key in order to enhance customer results, employee results and social results

The contribution of this work is that it provides empirical support to prior research on internalization focused on manufacturing and service organizations, and extends these results to the case of public organizations

Este trabajo analiza la relación entre: a) los motivos para interiorizar un sistema de calidad, b) la interiorización de un sistema de calidad y c) los resultados de clientes, empleados y sociedad en organizaciones públicas, a través de un estudio que replica los análisis previos sobre interiorización realizados en organizaciones manufactureras y de servicios.

Interiorización de la calidad en organizaciones públicasPara conseguir este objetivo se realiza primero un estudio cuantitativo para comprobar las hipótesis a través de un análisis de ecuaciones estructurales desde el enfoque Partial Least Squares (PLS). Posteriormente se realiza otro estudio cualitativo para apoyar los resultados cuantitativos obtenidos.

Los resultados muestran que los motivos internos y externos influyen en la interiorización y que los aspectos más importantes para interiorizar un sistema de calidad son la implicación, la comunicación, la formación, el reconocimiento y el seguimiento interno. Además, la mejora continua es clave para mejorar los resultados de clientes, empleados y sociedad.

La contribución del trabajo es que proporciona apoyo empírico a los resultados de trabajos previos sobre interiorización centrados en organizaciones manufactureras y de servicios y extiende estos resultados al caso de organizaciones públicas.

In this chapter, we present our findings and ideas regarding the involvement of external partners in challenge-based learning (CBL). In particular, we address two questions: Firstly, whether it is inevitably necessary and/or worthwhile to work with external partners. Secondly, in case external partners are to be included in CBL, what needs to be considered in order to make the cooperation rewarding for teachers and students. Therefore, we identify different roles external partners may assume as well as benefits and problems that can arise from this in terms of the implementation and learning process. Our insights are based on qualitative expert interviews with five teachers and three students from courses with and without external partners at the Hamburg University of Technology (a subsample of our larger quantitative and qualitative study on CBL implementation within the ECIU), our own experience in teaching CBL, as well as on literature reviews. Our findings suggest that roles and functions of external partners are various: They may come into play as a training partner, as a challenge provider, as an expert in the field and/or as a feedback provider. They may take over several roles at the same time or just one out of it; they may be defined as part of the team of learners or join in at special occasions only. While there are certain advantages unique to having external partners, some roles may also be covered without (permanently) involving externals. In any case, working with externals requires continuous communication and negotiation regarding role expectations, positions, and activities throughout the process. To facilitate this, the chapter introduces a model to systematically analyze and balance interactions with external partners.