Neil Hartnett, Jennifer Römcke and Christine Yap
This paper considers the association between instruction style and student academic performance, and draws from recent laboratory research where accounting student performance was…
Abstract
This paper considers the association between instruction style and student academic performance, and draws from recent laboratory research where accounting student performance was found to be closely associated with the effect of instructor behaviour upon student task motivation and deep learning. Drawing upon emergent motivation theory, we discuss the proposition that appropriate instructor behaviours, through their positive effect upon student task motivation, anxiety and emergent confidence, can induce an upward performance shift, or interrupt a downward shift. A performance spiral model is modelled whereby students carry with them the learning responses from repeated good (or poor) performance into subsequent task settings, with corresponding accentuated effects upon anxiety and motivation.
This article assesses the state of cash flow reporting by listed South African industrial companies in order to evaluate whether the users of financial statements can accept them…
Abstract
This article assesses the state of cash flow reporting by listed South African industrial companies in order to evaluate whether the users of financial statements can accept them as being reliable and use them as a tool to compare the operating performance of various companies. As the cash flow statement has been in use since 1989, it was envisaged that compliance would be high. However, it was found that there are several companies that deviate from some of the requirements of AC 118 regarding cash flow statements.
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Jung-Joo Lee and Kate Sangwon Lee
This study aims to apply the theoretical lens of embodied interaction to examine roles of peripheral service evidence (PSE) in customer experiences. While previous research…
Abstract
Purpose
This study aims to apply the theoretical lens of embodied interaction to examine roles of peripheral service evidence (PSE) in customer experiences. While previous research explained the role of PSE as tangible proof from the firm’s perspective, this study investigates how customers interact with PSE and shape their experiences from customer’s perspective.
Design/methodology/approach
The research employed a qualitative methodology, conducting in-depth interviews with 40 participants. These interviews were designed to elicit narratives about customers’ experiences with eight archetypes of PSE across various service contexts. The study utilized thematic analysis to uncover the underlying roles of PSE in enhancing customer experiences.
Findings
The analysis identified five key themes demonstrating the impact of PSE on customer experience: facilitating embodied interactions on-site, resourcing customer-created servicescapes, fostering autonomy, embodying priority and urgency and evoking reflective experiences. These findings reveal that PSE serves as a crucial resource that enables customers to actively shape their service journeys, extending beyond its traditional role as mere tangible proof of service transactions.
Originality/value
This study contributes to the literature by reconceptualizing PSE from a customer-centric perspective, highlighting its role in empowering customers to actively shape their service journeys and activities for value cocreation. By applying the concept of embodied interaction, the study provides new insights into how PSE artifacts, in their mundane forms, significantly influence customer experiences. This study opens new vistas in service research by examining customer interactions from the perspective of embodied interaction. The findings offer practical implications for service providers and designers on how to utilize PSE to enhance customer experiences.
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Mark Tucker, Christine Jubb and Chee Jin Yap
The purpose of this paper is to investigate the extent to which the three constructs associated with the theory of planned behaviour (TPB) can explain student banking intentions…
Abstract
Purpose
The purpose of this paper is to investigate the extent to which the three constructs associated with the theory of planned behaviour (TPB) can explain student banking intentions and assist in understanding their bank satisfaction.
Design/methodology/approach
This research issue was investigated using a mixed methods approach, incorporating both qualitative and quantitative methods. Convenience sampling was used. Factor analysis and logistic regression were used to ascertain the relevance of the TPB in explaining student banking intentions.
Findings
Using factor analysis, perceived behavioural control was shown to be the key determinant in explaining student banking intentions. Using a logistic regression, the TPB was shown to have strong application in predicting customer satisfaction with all three of its constructs significant, but weaker application for predicting the likelihood of a bank switch, with subjective norms and attitude significant, and even less for the likelihood of recommending the bank to a friend, with only perceived behavioural control significant.
Research limitations/implications
The use of an online survey which limits the pool of respondents to internet users, together with the sample size, limit the generalisability of findings.
Practical implications
Banks can better target and understand the drivers that influence both student banking intentions and customer satisfaction. This knowledge will allow banks to better attract and retain student customers.
Originality/value
Provides insight to and a better understanding of how the TPB can explain and predict student banking intentions. This study fills a gap in the literature by concentrating on student banking behaviour in Australia, a substantial segment of bank customers that has received little research.
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Jenni Colwill and Jill Townsend
Management literature suggests that the values of future organizations may suit women to a greater degree. Self‐knowledge, building relationships, facilitation skills and…
Abstract
Management literature suggests that the values of future organizations may suit women to a greater degree. Self‐knowledge, building relationships, facilitation skills and empowering others are emerging as essential skills for all managers. These skills are increasingly identified as the central ingredients for successful executives – moving from the male autocrat of the 1970s, to the male communicators today, then to the male or female leader/enabler of the future as described by the Karpin report. The paper explores the impact women are having on their organizations, including studies which focus on information technology. The authors also look at whether traditional female values are a help or a hinderance in creating globally competitive organizations and conclude that a blend of traditional male and female values are essential to the success of organizations, in a global context.
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Kathryn Greenwood, Christine Carroll, Lucie Crowter, Kim Jamieson, Laura Ferraresi, Anna-Marie Jones and Rupert Brown
Stigma towards severe mental illness (SMI) is widespread, exacerbating mental health problems, and impacting on help-seeking and social inclusion. Anti-stigma campaigns are…
Abstract
Purpose
Stigma towards severe mental illness (SMI) is widespread, exacerbating mental health problems, and impacting on help-seeking and social inclusion. Anti-stigma campaigns are meeting with success, but results are mixed. Earlier intervention to promote positive mental health literacy rather than challenge stigma, may show promise, but little is known about stigma development or interventions in younger children. The purpose of this paper is to investigate children’s knowledge, attitudes and behaviour towards SMI and whether we can positively influence children’s attitudes before stigma develops.
Design/methodology/approach
A cross-sectional study investigated mental health schema in 7-11 year olds. An experimental intervention investigated whether an indirect contact story-based intervention in 7-8 year olds led to more positive mental health schema.
Findings
Young children’s schema were initially positive, and influenced by knowledge and contact with mental illness and intergroup anxiety, but were more stigmatising in older girls as intergroup anxiety increased. The indirect contact intervention was effective in promoting positive mental health schema, partially mediated by knowledge.
Social implications
Intervening early to shape concepts of mental illness more positively, as they develop in young children, may represent a more effective strategy than attempting to challenge and change mental health stigma once it has formed in adolescents and adults.
Originality/value
This study is the first to investigate an intervention targeted at the prevention of stigma towards SMI, in young children, at the point that stigma is emerging.
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Martin R.W. Hiebl, Bernhard Gärtner and Christine Duller
This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper…
Abstract
Purpose
This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system adoption, and that this relationship is moderated by the CFO being responsible for firm-wide information technology (IT) functions.
Design/methodology/approach
The empirical analysis is based on a survey of 296 large and medium-sized Austrian firms. Logistic regression analyses were used to test the association between CFO characteristics and ERP system adoption.
Findings
The authors find that firms with externally recruited CFOs have adopted ERP systems significantly more often than firms with internally promoted CFOs. Surprisingly, the results indicate that firms with less educated CFOs more often adopted an ERP system, and that the relationship between CFO characteristics and ERP system adoption is not moderated by the CFO being responsible for IT.
Research limitations/implications
This paper adds to the literature by corroborating case-based evidence that CFOs and their characteristics influence ERP system adoption. Extending previous research which indicates that CFO characteristics influence accounting practices, the authors show that CFO characteristics also influence technological innovation such as the adoption of ERP systems. Future research on technological innovation may therefore pay closer attention to the influence of CFOs.
Originality/value
This paper is the first to quantitatively test the influence of CFO characteristics on ERP system adoption.
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Ani Wilujeng Suryani, Christine Helliar and Amanda Carter
Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and…
Abstract
Purpose
Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and whether this will result in a diverse and inclusive profession. The authors conceptualise diversity as the demand-from the profession encompassing professional accounting firms, and inclusion as the supply of individuals wishing to enter the profession.
Design/methodology/approach
The 1377 responses to a questionnaire survey of students deciding on their career paths were analysed using a multinomial logistic regression and path model.
Findings
The findings show that a lack of diversity in the profession is caused by the ecological background, constructing a local niche, that prevents diversity. This is manifest in ethnicity, gender and education, whereby the local niche consists of Chinese males recruited from B-rated private universities. To bring diversity and inclusivity into the workplace, the profession needs to entice people from multi-faceted groups and match ecological niche underpinnings to expectations of the professional landscape. Non-Chinese females are needed to become role models and trail blazers to establish a diverse profession. The public interest will then be better served.
Originality/value
This study uses niche construction as the theoretical framing and demonstrates that the profession needs to take action to become truly diverse and inclusive.
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Diya Guha Roy, Srabanti Mukherjee and Sujoy Bhattacharya
The medical tourism market across the globe lacks a consolidated, standard customer-based brand equity (CBBE) scale till the present day. The purpose of this research is to…
Abstract
Purpose
The medical tourism market across the globe lacks a consolidated, standard customer-based brand equity (CBBE) scale till the present day. The purpose of this research is to theorize a scale with probable existing dimensions and based on prior literature adding culture and infrastructure/superstructure as new components for global comparison among BRICS and SAARC nations. This empirical research initiates laying the foundation of deriving a unified scale.
Design/methodology/approach
Extensive literature reviews from leading academic journals, books and web information were used to theoretically propose the scale. R (an open source coding language) was used for quantitative analysis.
Findings
Culture (environment index) and infrastructure/superstructure (industry/economic index) were found to be relevant in the context of CBBE scale for medical tourism. The other dimensions are brand awareness, brand association, perceived quality and loyalty.
Research limitations/implications
The research literature was fragmented because of international scopes of medical tourism destinations as well as a variety of medical services offered. The dynamic nature of this industry, which is dependent on several factors such as healthcare, cost, related services, tourism etc. made it difficult to access the real contribution of individual items.
Practical implications
This paper proposes the foundation to develop a CBBE scale for medical tourism in India, adding culture and infrastructure/superstructure as new dimensions. It opens doors for new research with scale refining, branding assessment and fine-tuning items for the new dimensions.
Originality/value
This research is the first of its kind to create a standard CBBE scale for developing countries. It has added a new set of literature and consolidated prior contextual works on culture and infrastructure in reference to medical tourism. The questionnaire is of practical value to hospitals. The interview transcript is novel in nature for future works.