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Article
Publication date: 17 February 2012

Cristina Albu, Adriana Cristian and Nicoleta Pistol

Providing a wealth of documents and appropriate information in support of the university curriculum and research syllabus represents the ultimate goal of all the efforts made by…

803

Abstract

Purpose

Providing a wealth of documents and appropriate information in support of the university curriculum and research syllabus represents the ultimate goal of all the efforts made by university libraries. The paper aims to study the quality of services as an indicator of quality improvement in the educational process.

Design/methodology/approach

The users should be permanently consulted and their satisfaction should be a permanent concern. The periodical evaluation of the services offered by the academic library, by means of questionnaires is done in order to monitor the difficulties encountered by users. The analysis of the strong and weak points of the services provided leads to improvements in the quality of service.

Findings

The paper reveals that assessment criteria, within the excellence models, provide a basis for the organization to compare its own performances against the performances of other similar organizations

Practical implications

Practical implications are a better use of the information resources.

Originality/value

The paper will help librarians to improve their library services by increasing quality and user satisfaction.

Details

Library Management, vol. 33 no. 3
Type: Research Article
ISSN: 0143-5124

Keywords

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Article
Publication date: 30 October 2024

Dan Dacian Cuzdriorean, Szilveszter Fekete, Alina Beattrice Vladu and Cristina Boţa-Avram

This paper aims to address the void in the current literature regarding the determinants of career choice in Romania, an emerging economy. The objective is to furnish empirical…

118

Abstract

Purpose

This paper aims to address the void in the current literature regarding the determinants of career choice in Romania, an emerging economy. The objective is to furnish empirical data on the factors that impact students’ intentions to pursue a career in accounting while adding to the academic discourse on this topic. To accomplish this, the authors use an integrative model of the theory of planned behaviour (TPB) and social cognitive career theory (SCCT) in this analysis. This study aims to illuminate the factors that motivate students to pursue an accounting career and attain certification.

Design/methodology/approach

The sample consisted of accounting students from the largest public university in Romania, as they were readily accessible. The authors used a structured questionnaire to gather data and analyse the responses. To test the model and research hypotheses, the authors used structural equation modelling (SEM) techniques. Given the sample size, the authors opted for partial least squares SEM, which provides greater flexibility in modelling and can estimate complex models.

Findings

This study reveals that two factors, attitude and perceived behavioural control (PBC), play a significant role in shaping the inclination of accounting students towards pursuing a career in this field. The authors also found that the factor of self-evaluating outcome expectations (SEOEs) strongly influences accounting students’ attitudes. Additionally, the study highlights the impact of self-efficacy on both SEOEs and PBC. However, subjective norms and perceived job availability were not found to significantly sway the intention of accounting students towards this career path.

Research limitations/implications

The research findings hold significant implications for individuals invested in the accounting profession, especially in developing nations where the number of skilled professionals is limited. The use of the TPB and SCCT frameworks in the realm of accounting illustrates the paramount influence of attitude on career aspirations. Consequently, professional organisations and academic institutions can showcase the advantages of the profession and highlight its societal value to appeal to a greater number of students. By fostering a positive perception, countering unfavourable beliefs and augmenting SEOEs and self-efficacy, stakeholders can enhance the appeal of accounting as a career path.

Originality/value

To the best of authors’ knowledge, this study is one of the first to apply the above integrative model in the accounting field while aiming to improve interdisciplinary integration.

Available. Open Access. Open Access
Article
Publication date: 8 October 2018

David Alexander, Hélène de Brébisson, Cristina Circa, Eva Eberhartinger, Roberta Fasiello, Markus Grottke and Joanna Krasodomska

Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue…

5467

Abstract

Purpose

Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein.

Design/methodology/approach

The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings.

Findings

This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words.

Originality/value

The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both “reality” and “language” on the specific application of one common principle to various Member State environments.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Content available
Book part
Publication date: 2 December 2013

Abstract

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

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Book part
Publication date: 27 January 2014

Cristina Maria Morariu

The main purpose of this chapter is to investigate the association between intellectual capital disclosure (ICD) level and two potential explanatory determinants: industry type…

Abstract

Purpose

The main purpose of this chapter is to investigate the association between intellectual capital disclosure (ICD) level and two potential explanatory determinants: industry type and company size.

Design/methodology/approach

Twenty-one annual reports of Romanian public companies represented the sample companies. For each company, an ICD index was constructed based on an intellectual capital (IC) framework composed of 33 IC items. The results obtained for ICD Index are then used for statistical testing: descriptive statistics, T test, Pearson correlation, and multiple regression analysis.

Findings

Industry type by its own does not seem to influence ICD level and company size by its own does not influence the IC disclosure. However, the combination of the two variables significantly combines together to predict ICD.

Research limitations/implications

A specified list of IC items may not provide the whole picture of ICD practices. Future research could consider interviewing managers about their disclosure rationale. A larger sample could help to further improve the extrapolation of the results. Furthermore, this study challenges researchers to extend the area of analysis by considering the relation between ICD and other possible determinants. Last but not least, a longitudinal study could provide more insights.

Practical implications

The results obtained represent a basis for comparison with those obtained by other studies carried out in other developing countries. Furthermore, they can be used in meta-analysis.

Originality/value

This chapter is one of the first investigating ICD in the case of Romanian companies. Accordingly, our chapter contributes to the ICD literature by providing new empirical evidence on the determinants of ICD in a developing country context.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

Keywords

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Book part
Publication date: 2 December 2013

Abstract

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

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Article
Publication date: 1 December 2004

George K. Stylios

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects…

3838

Abstract

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Details

International Journal of Clothing Science and Technology, vol. 16 no. 6
Type: Research Article
ISSN: 0955-6222

Keywords

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Article
Publication date: 17 August 2015

Daniele Massa, Massimo Callegari and Cristina Cristalli

This paper aims to deal with the problem of programming robots in industrial contexts, where the need of easy programming is increasing, while robustness and safety remain…

1867

Abstract

Purpose

This paper aims to deal with the problem of programming robots in industrial contexts, where the need of easy programming is increasing, while robustness and safety remain fundamental aspects.

Design/methodology/approach

A novel approach of robot programming can be identified with the manual guidance that permits to the operator to freely move the robot through its task; the task can then be taught using Programming by Demonstration methods or simple reproduction.

Findings

In this work, the different ways to achieve manual guidance are discussed and an implementation using a force/torque sensor is provided. Experimental results and a use case are also presented.

Practical implications

The use case shows how this methodology can be used with an industrial robot. An implementation in industrial contexts should be adjusted accordingly to ISO safety standards as described in the paper.

Originality/value

This paper presents a complete state-of-the-art of the problem and shows a real practical use case where the approach presented could be used to speed up the teaching process.

Details

Industrial Robot: An International Journal, vol. 42 no. 5
Type: Research Article
ISSN: 0143-991X

Keywords

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Article
Publication date: 19 December 2018

Mauricio Losada-Otalora, Carlos Augusto Valencia Garcés, Jorge Juliao-Rossi, Pedro Mario Donado and Efraín Ramírez F.

The purpose of this paper is to explore the role of banks in enhancing consumer knowledge aiming to increasing customer’s financial well-being.

988

Abstract

Purpose

The purpose of this paper is to explore the role of banks in enhancing consumer knowledge aiming to increasing customer’s financial well-being.

Design/methodology/approach

This research applied two quantitative studies with customers of banks in a Latin American country. The literature review and the results of the data analysis founded the development of a model that relates bank information transparency and subjective financial well-being through consumer financial knowledge.

Findings

By being transparent banks may transform the financial well-being of their customers. Particularly, this paper shows that consumer financial knowledge mediates the relationship between bank information transparency and the subjective financial well-being of individuals. However, the mediational effect occurs by subjective but not objective financial knowledge.

Research limitations/implications

The mediational model of this research does not take in consideration the role that individual factors play in the exposition and processing of the information provided by banks and its final impact on the subjective well-being of individuals. Also, this paper does not explore potential moderators of the theoretical relationships neither include cultural variables in the analysis.

Originality/value

Firm transparency has been related to various constructs in the marketing literature; however, its impact on consumer financial well-being is under-researched. This paper shows that companies need to aim to increase the subjective financial knowledge of their customers as a way to improve ultimate well-being of their customers.

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