This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb001049. When citing the article, please…
Abstract
This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb001049. When citing the article, please cite: G.H. Ray, J.A. Piper, (1974), “A Closer Examination of some Aspects of Behavioural Accounting Research”, Management Decision, Vol. 12 Iss 3 pp. 179 - 188.
Herman Aguinis, Mahfooz A. Ansari, Sharmila Jayasingam and Rehana Aafaqi
Based on the leadership, entrepreneurship, and issue selling literature, we hypothesized that entrepreneurs who are perceived to be successful can be differentiated from…
Abstract
Based on the leadership, entrepreneurship, and issue selling literature, we hypothesized that entrepreneurs who are perceived to be successful can be differentiated from unsuccessful entrepreneurs based on their degree and type of social power. We conducted a field experiment including 305 Malaysian managers with considerable experience in working with entrepreneurs and in entrepreneurial environments. Entrepreneurs perceived to be successful were ascribed greater referent, information, expert, connection, and reward power; less coercive power; and similar legitimate power than unsuccessful entrepreneurs. These results provide evidence in support of social power as a distinguishing individual characteristic of successful entrepreneurs and make a contribution to theories linking social capital with entrepreneurial success. Aspiring entrepreneurs need to be aware that their social power profile is associated with various degrees of perceived success. Our paper points to the need to investigate variables beyond personality and that are more directly relevant to social and interpersonal interactions that may differentiate entrepreneurs perceived to be successful from those who are not.
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This research examines micro‐enterprises pursuing gradual growth. While very little research has been targeted specifically at the growth of micro‐enterprises, there are a host of…
Abstract
This research examines micro‐enterprises pursuing gradual growth. While very little research has been targeted specifically at the growth of micro‐enterprises, there are a host of possible influencing factors suggested by the rather broader small business literature. Less research has attempted to integrate the factors that influence growth of small firms into some form of model. Those models that were found had a number of shortfalls when it came to understanding the development of micro‐enterprises. A framework has been developed through this research that addresses these shortfalls. First, it has targeted specifically gradual growth micro‐enterprises; secondly, it is rigorously under‐pinned through empirical research; thirdly, it attempts to comprehensively cover the range of factors that influence development; fourthly, it focuses on the complex interaction of factors that may influence development. The research findings and implications are presented in two parts. Part 1 develops an empirically verified framework that explains how growth is influenced by a myriad of interacting factors. This leads to a discussion of the policy implications of the framework. Part 2 is presented in the next edition of the Journal of Small Business and Enterprise Development (JSBED) and will explore the managerial implications of the framework. This will provide a diagnostic toolkit to help micro‐enterprise owner‐managers and advisers pursue growth. The paper is derived from research conducted initially for the submission of a PhD thesis at the University of Brighton (Perren, 1996).
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The objective of managment education for the potential or practising manager can be regarded as the development of skills of diagnosis and application in situations that are…
Abstract
The objective of managment education for the potential or practising manager can be regarded as the development of skills of diagnosis and application in situations that are unique and highly complex. Therefore management research is the handmaiden of management and managers who are interested in what action to take in a specific situation. It follows that the task of management research in many cases must be regarded as incomplete until the process of development, out of positive theory, of its normative implications and the testing of these in action, has been accomplished.
I am still amazed when I hold my stereo recordings to the light and see the rainbowed patterns in the grooves. “That's the music,” I say to myself. Perhaps my fascination dates…
Abstract
I am still amazed when I hold my stereo recordings to the light and see the rainbowed patterns in the grooves. “That's the music,” I say to myself. Perhaps my fascination dates from my childhood, when I would turn on my record player and drag a straight pin along the groove of my Walt Disney records. I was in awe of music coming from rotating plastic and a straight pin.
G.H. Ray and J.A. Piper
This article consists mainly of a description, analysis and criticism of four research studies in the area of behavioural accounting. We have selected these particular studies…
Abstract
This article consists mainly of a description, analysis and criticism of four research studies in the area of behavioural accounting. We have selected these particular studies because of the frequency with which they are referred to in articles on behavioural accounting in a wide number of journals, which have as their basic audience both practising and academic accountants. To generalise, the majority of these articles are concerned with how the behavioural variable in relation to accounting information should be managed, and vice‐versa, i.e. they are predominantly prescriptive. The prescription is sometimes presented as a set of guidelines for management action, based on references to research studie.
To date, most research focused on understanding the meanings and mechanism of gift giving behavior and there is little literature on channel usage behavior for gift shopping. The…
Abstract
Purpose
To date, most research focused on understanding the meanings and mechanism of gift giving behavior and there is little literature on channel usage behavior for gift shopping. The purpose of this paper is to examine the relationship between consumers' retail purchase experiences for their own use and their gift shopping for others in a multichannel retail context.
Design/methodology/approach
Using a self‐administered survey method, the paper obtained 171 usable responses from females in a large US Midwestern University. Data are analyzed employing descriptive statistics, correlation analysis, and structural equation modeling.
Findings
The findings of this paper showed that for all five retail channels (i.e. internet, mail‐order catalog, TV shopping, local stores, and non‐local stores), there are significant and positive relationships between consumers' product purchase experiences for their own use and their gift purchase experiences. Managerial and theoretical implications are provided.
Research limitations/implications
Limitations of the present study include sampling, which prevent the generalization of results to all gift shoppers, and gift product categories focus on in the present study.
Originality/value
As little is known about the consumer gift shopping behavior in a multichannel retail environment, the study provides valuable strategy for multichannel retailers.
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This chapter explores the ways in which border imperialism, a concept widely attributed to Harsha Walia (2013), interacts with international postsecondary remote learning contexts…
Abstract
This chapter explores the ways in which border imperialism, a concept widely attributed to Harsha Walia (2013), interacts with international postsecondary remote learning contexts to open opportunities to both extend and resist border imperialism. Historical and present contexts of border imperialism centered on Canada are consulted, uncovering a connection between technologies of labor and colonial power dynamics. Both temporal contexts serve to highlight the ways in which technologies of labor create a colonial power dynamic enacted through the usage of borders as imperialist tools. The body of literature concerning border imperialism is then reviewed to discern how remote learning contexts facilitate both resistance to and expansion of border imperialism. It is found that these contexts do support narratives of resistance to bodily racism and temporo-economic imperialism, however, in so doing also support neo-racism and unjust soft power dynamics within internationalization. The opportunities for resistance and expansion of border imperialism are then consolidated in pursuit of an ethical path forward with respect to the usage of new remote learning technologies in the context of internationalization.
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The purpose of this study is to investigate the effects of consumers' shopping orientation on their satisfaction level with the product search and purchase behavior using…
Abstract
Purpose
The purpose of this study is to investigate the effects of consumers' shopping orientation on their satisfaction level with the product search and purchase behavior using multi‐channels.
Design/methodology/approach
A total of 181 students in a large US mid‐western university provided usable responses to the survey. Exploratory factor analysis and multiple regression analyses were employed to examine the research questions.
Findings
The results showed that more than three quarters of the respondents shopped via the internet and catalogs, and about 95 percent shopped at non‐local retailers. About 60 percent reported that they never shopped from TV shopping channels. Confident/fashion‐conscious shopping orientation and catalog/internet shopping orientation were found to be key predictors of customer satisfaction level with information search via multi‐channels. Both confident/fashion‐conscious consumers and mall shopping‐oriented shoppers were more satisfied with store‐based retail channels for apparel purchases, whereas non‐local store‐oriented shoppers and catalog/internet‐oriented shoppers were more satisfied with non‐store‐based retail channels for their apparel purchases.
Research limitations/implications
The sample of this study was biased by gender and age. For the apparel retail industry, this paper offers practical knowledge about the relationships between shopping orientation and consumer search and purchase behavior in a multi‐channel retailing context.
Originality/value
No study has utilized the shopping orientation framework to explain consumer behavior in a multi‐channel environment. This study provides understanding of consumer product information search behavior on four dimensions (price, promotion, style/trends, and merchandise availability) via multi‐channels.
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The aim of systems of financial control, installed and operated by management accountants, is to supply managers with relevant information which is up‐to‐date and sufficiently…
Abstract
The aim of systems of financial control, installed and operated by management accountants, is to supply managers with relevant information which is up‐to‐date and sufficiently accurate to allow them to control the functions for which they are responsible. The information supplied by accountants should enable managers to be well‐informed when making decisions. Whichever way we look at accounting information we see that it involves people. It is produced and used by people. It is not that accounting information makes possible the control of costs but rather that it provides a logical basis for the control of people and hence the control of costs. It follows from this that accountants cannot afford to ignore the reactions of individuals to control systems or base their financial control systems on an inappropriate model of human behaviour.