Search results

This paper aims to examine the self-efficacy beliefs of first-year accounting students and investigate the sources of self-efficacy beliefs for both female and male students. The goal is to provide insights to help lecturers support the academic success of accounting students.

The study involves analysing data from 184 accounting students who reported on four sources of self-efficacy beliefs: enactive mastery experience, verbal persuasion, vicarious experience and physiological and affective states.

The study reveals that male students are primarily influenced by prior experience and physiological and affective states, while female students are mostly influenced by prior experience and verbal persuasion.

Educators can use these findings to design more effective interventions and support systems that enhance students’ self-efficacy and, consequently, their academic performance and overall learning outcomes.

This paper contributes to the development of theory in the underexplored area of self-efficacy beliefs among accounting students. It provides insights on the differences in sources of self-efficacy beliefs between genders and provides valuable evidence for educators to support student success in learning accounting.

This chapter analyses the situation of gender research and education in tourism. It describes gender inequity as a wicked problem resulting from a deep embeddedness of gender stereotypes in social norms, values, and attitudes. Drawing on sociological theories, this chapter demonstrates that invisible power structures and interests of certain groups in society, in combination with prevailing gender-based stereotypes, result in vicious cycles of adapting behaviour to stereotypes and enforcing them by doing so. With its clear focus on appearance and easy-going lifestyle, the tourism industry still does not address gender issues, including sexual exploitation, appropriately. There is a need to systematically integrate gender-related topics into tourism studies and education curricula on a university level to create awareness among students and acknowledge how they can contribute to gender justice.

When facing capacity bottlenecks, manufacturers of configurable, multi-variant products may adjust the product mix to uphold the scheduled output. However, maintaining market attractiveness by choosing the right product configurations as substitutes is a non-trivial task as it involves anticipating the substitution behaviour of customers. Substitution behaviour models currently used in quantitative production planning models for configurable products are either based on domain knowledge of experts, which makes them bias-prone, or they require extensive market research. The purpose of this study is to present a data-driven approach.

Based on data science concepts, distance measures are applied to derive distances between different product configurations from historical order data. Different design options for such a distance measure are discussed regarding configurable products and tested with automotive industry data. Furthermore, the study shows ways to validate the distance results.

The experiments show that the presented distance measure represents the expected customer substitution behaviour quite well. A context-sensitive distance measure including rank information of ordinal product features is most suitable for the automotive data sets.

This study presents a new approach to model the substitution behaviour of customers. The attractiveness of a potential substitute is represented by a distance from the customer’s first-choice configuration. The presented distance measure provides an inexpensive tool using existing data instead of expensive market research. Thus, it supports the integration of substitution into quantitative production planning models that deal with a large variety of configurable products.

The body has been one of the central tools in analysing connections between sport and postcolonialism in India, given how sport was an essential part of the colonial ‘civilising’ mission, which involved disciplining and controlling Indian bodies. Any discursive understanding of sport and postcolonialism in India must consider how it relates to existing concepts of the body and shapes the experiences of the people involved in it – acknowledging not just the power of colonialism in moulding sporting experiences but also the force of internal hierarchies that exist in Indian society. This chapter explores the experiences of students who studied in higher educational institutions in Kerala under the ‘sports quota’, a system that reserves seats in colleges/universities for high-performing sportspersons in India. Through their interviews, the sustained exclusion of the sporting body in contemporary Indian pedagogy is illustrated here. Specifically, the continuing prevalence of the colonial emphasis on the sporting body, as one whose strength and instrumentality are paramount, as well as its corollary postcolonial position, which treats this sporting body as inferior to the ‘refined mind’ of studious pupils, can be observed. Approaching the sports quota with a decolonising lens would require re-examining the disembodied nature of pedagogy in India’s higher educational institutions, acknowledging sporting students’ lived experiences, and a seamless integration – as opposed to separation/exclusion – of the sportsperson into higher education.

This study aims to explore psychological safety as a potential moderating mechanism for the relation between functional diversity and individual perceptions of learning, and functional diversity and team performance in self-assembled teams.

To test these relationships, the authors conducted a cross-level, time-lagged, quasi-experiment, using a sample of 143 self-assembled teams. In one condition, participants formed into functionally diverse teams, and in another condition, participants formed functionally homogeneous teams.

Results suggest that functional diversity and psychological safety have an interactive effect on both individual learning and self-assembled team performance, albeit in different directions. Specifically, low psychological safety was more deleterious for individuals on functionally diverse teams than functionally homogeneous teams when it came to perceptions of learning, but the opposite was true when it came to team performance.

The results of this study indicate that it is critical to train team members on developing psychological safety, both in traditional and functionally diverse contexts.

This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain and loss.

This study conducted a 2 × 2 between-subject experiment by manipulating profitability (net profit or net loss) and OCI (OCI gain or loss). A total of 103 equity research analysts participated in the experiment.

The results show that when the company suffers a net loss, the presence of unrealized gain in OCI appears to cause concern for analysts, in that they assigned a lower valuation to the OCI gain company than the OCI loss company. However, in the cases where the company is profitable, analysts appeared to respond to the direction of OCI (i.e. gain or loss) and incorporated the directional information in their valuation judgment.

The experimental results complement prior archival research on OCI valuation. This study extends prior work on OCI’s decision usefulness, improves understanding of the impact of OCI on firm valuation and contributes to the ongoing debate about whether OCI is viewed as a performance measure. The findings indicate that the effect of OCI gains or losses is most pronounced when the company experiences a loss. During such instances, analysts may interpret a combination of net loss and OCI gain as a potential indicator of earnings management opportunities. Consequently, they may perceive it as a signal of deteriorating future financial performance.

Generally, dark tourism is considered an area of segment currently being developed within the tourism industry due to its sudden popularity. Dark tourism is related to death, disaster, tragedy, and suffering. Nevertheless, the association has yet to be thoroughly researched. Thus, this study investigates the relationship between the marketing strategies employed in the dark tourism industry. This study explores the cinema or short web series/TV serials on dark tourism. In addition, the current development in entertainment media and the sudden rise of streaming platforms, social media, iCloud, content marketing, virtual influences, and bloggers in dark tourism play a pivotal role in this era. Thus, this study will investigate the relationship between these roles in dark tourism. The noticeable findings of this research are also to understand further roles within the marketing strategies that further affect dark tourism. Secondary data were explored to achieve the purpose of the study. This study has contributed to the body of knowledge regarding dark tourism and marketing strategies by providing in-depth information that will benefit scholars, tourism planners, and policymakers.

This paper aims to explore the importance of tailored faculty development for neurodiverse business educators. It focuses on how specialized support can enhance research output, teaching effectiveness and service contributions within the academic community.

This paper’s conceptual approach uses elements of autoethnography to inform and support prior theoretical and empirical work. An explication of how neurodiversity can be integrated into faculty development efforts is presented with emphasis on individualized support systems, empathetic mentorship and customized teaching and research support strategies to leverage often unrecognized abilities.

The research identifies that neuroatypical faculty possess certain strengths such as heightened problem-solving skills and attention to detail, which, when supported, can significantly enrich the academic environment. However, there is a lack of targeted support mechanisms for, and general awareness of, these faculty. The paper proposes modifications to existing faculty development activities, emphasizing general and individualized approaches to better harness the talents of neurodiverse educators.

Implementing the proposed strategies will foster an inclusive educational atmosphere while enhancing academic creativity, innovation and productivity. This approach also aligns with important trends in diversity and inclusion, promoting a more equitable and dynamic academic environment.

This research contributes to the field by extending the discourse on neurodiversity in higher education beyond student-focused initiatives to include faculty development. It provides actionable strategies to create inclusive environments that leverage the cognitive strengths of neurodiverse faculty, a relatively unexplored area in business education.