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The purpose of this paper is to explore the implications for student learning when accounting education is delivered in the student’s non-native language. It examines the impact on learning arising from the different components of English language competencies, namely, listening, reading, writing, and speaking.

The data are drawn from focus group interviews with students from Mainland China undertaking an accounting degree in Australia.

The findings indicate that students relied primarily on their reading instead of listening to seek understanding, and in turn, writing was considered less important compared to listening and reading. Notably, speaking was overlooked by many students as it was considered the least important skill necessary to achieve success as a student and to be a competent practitioner. Students developed a misconception that the quality of oral communication required of accountants in practice is unimportant.

The findings will assist accounting educators and the accounting profession in designing and implementing appropriate instructional strategies and assessment tasks for international students. One suggestion includes a more balanced weighting between written and oral assessment.

Few studies have specifically explored the impact of English language on learning accounting. While some studies examine specific aspects of language as a unitary concept, little has been reported on the impact of all components of the language skill-set on student learning.

Focuses upon shopping centre developments through joint venture enterprises. By adapting the process proposed by Churchill to develop measures of marketing constructs, an instrument to assess perceived attractiveness of joint venture shopping centres in China is formulated. The proposed instrument (SCATTR) contains 21 attributes in five dimensions and exhibits high internal consistency and validity. The purpose of this instrument is to provide China’s joint venture shopping centres with an indication of their performance as well as an avenue to gain more knowledge about consumers in China. Concludes that the SCATTR instrument is a reliable and valid tool to assess the attractiveness and performance of shopping centres as perceived by consumers.

Celiac disease is an auto-immune disorder that requires strict lifelong adherence to a gluten-free diet. I explore how a celiac diagnosis affects gendered feeding work within families.

This chapter is based on a grounded theory analysis of field research with five celiac support groups and 80 in-depth interviews. I interviewed 15 adult men and 56 adult women with celiac, plus nine additional family members.

Gendered care work norms place the onus of responsibility for gluten-free feeding work on women, multiplying time spent planning, shopping, and preparing meals. Women employ distinct gendered strategies to accommodate the gluten-free diet. Following a strategy of integration, women tailor family meals to meet other diagnosed family members’ dietary needs and the entire family’s taste preferences. However, when women themselves have celiac, they follow a pattern of deferential subordination, not allowing their own dietary needs to alter family meals. Thus, women continue to prepare family meals as a form of care for others, even when their medical needs justify putting themselves first.

Social support is a key determinant of compliance with necessary lifestyle and dietary changes in chronic illness. However, little research explores the gendered dynamics within families accounting for the link between social support and dietary compliance. I show how gendered care work norms benefit husbands and children with celiac, while simultaneously disadvantaging women with celiac.

Cause-related marketing (CR-M) – promising to donate to a charity when consumers purchase specific products – is a popular brand strategy, particularly in the social media context. In light of Veblen’s theory of conspicuous consumption, the purpose of this experimental study is to test the impact of a brand’s level and the conspicuousness of a brand’s CR-M campaign on consumers’ brand-related responses. Results reveal a novel mechanism underlying the effects by showing that pride and guilt mediate results.

This research is based on two studies that used a 2 (brand level: high-end vs low-end) × 2 (conspicuous of CR-M campaign: conspicuous vs non-conspicuous) between-subjects experimental design with random assignment to conditions and manipulation checks.

Results reveal that consumers respond more favorably when high-end brands participate in CR-M, particularly when the CR-M promotion is conspicuous. That is, when a high-end brand partners with a charity, especially under conspicuous conditions, it significantly improves consumers’ brand attitudes and intent to share with others. Moreover, pride and guilt are important mediators in effects.

The results of this study offer strong implications for brand managers seeking to partner with charities in CR-M campaigns. Results suggest that implementing CR-M campaigns may be fruitful for brands, particularly high-end brands when they enhance the conspicuousness of their CR-M campaign.

Results empirically extend the notion of conspicuous consumption by demonstrating that social status can be achieved by displaying not only acquired goods but also benevolence.

With Singapore having the fifth fastest aging population in the world, the implications associated with such as a phenomenon have finally placed the elderly on the Singapore Government's national agenda in 1999. As the elderly constitute an increasing proportion of Singapore's population, it is pertinent to address their needs and concerns, which have direct impacts on their well‐being and quality of life. Also studies the context of a multi‐racial society. Evaluates the quality of life of the elderly in Singapore in terms of their overall life satisfaction as well as their perception of the importance and satisfaction towards the 17 domains of life identified. Using a five‐point Likert scale, reveals that the elderly in Singapore are generally satisfied with their quality of life, which is significantly influenced by three demographic variables. While the elderly perceive personal health condition, family ties and public safety to be more important, they tend to be more satisfied with family ties, public safety and public transportation, and are less satisfied with arts and culture as well as leisure and recreation facilities that are available in Singapore. Therefore suggests that the quality of life of the elderly in Singapore is more likely to be determined by its socio‐cultural context rather than along racial lines.

This study aims to examine the relationship between brand orientation and financial performance in business-to-business (B2B) small- and medium-sized enterprises (SMEs). It examines the impact of brand-oriented strategy on financial performance through four branding constructs, namely, internal branding, brand communication, brand awareness and brand credibility.

A questionnaire-based survey was conducted to collect data from 250 Finnish B2B SMEs. Confirmatory factor analysis was performed to examine the validity of the constructs, whereas structural equation modeling was used to test proposed hypotheses of the study.

The results suggest that brand orientation improves the effectiveness of brand communication and internal branding in building brand awareness and credibility. Brand awareness emphasizes an external route through brand communication, whereas brand credibility emphasizes an internal route through internal branding. Brand awareness has a positive impact on brand credibility, and brand credibility has a positive impact on financial performance, highlighting the importance of both brand performance components for financial performance.

This study addresses the research gap in the B2B branding literature regarding the role of branding in enhancing financial performance. The results suggest that brand-oriented strategy can contribute to financial performance through brand awareness and brand credibility in the context of B2B SMEs.

The purpose of this paper is to benchmark the solvency status of Indian general insurance firms.

The paper collects, compiles and analyses the key financial, operational and business data of eight Indian insurance firms. The authors first decide on initial firm‐specific economic variables and use data of last five years from IRDA Reports and Company Annual Reports. The NAIC IRIS ratios method was used to obtain an initial risk classification. This was used as a proxy of insolvency risk. Linear regression and logit techniques were thereafter applied to estimate the significant factors (direction‐wise and magnitude‐wise) which influence insurer solvency.

The results suggest that the factors that most significantly influence Indian non‐life insurers are lines of business, the firm's market share, the premium growth rate, the underwriting performance and the claims incurred. Further, the factors which have the strongest effect are market share, change in inflation rate, firm size, lines of business and claims incurred.

The sample of Indian general insurers used is limited with regard to the time span. No holdout sample was used and the entire data set was subjected to statistical analysis. These somewhat limit the findings and implications.

The paper provides insurers with easy‐to‐use operational and marketing indicators to benchmark their solvency risk. It will lead to competitive goal setting for continuous improvement. Estimation of appropriate market/economic parameters can be a useful input for regulators. A few suggested indicators are new.

Previous studies of insurance companies have focused on developed economies (USA, Europe) or the Asian Markets (China and Japan). This paper determines a set of marketing, financial and operational variables to predict benchmark financial strength of general insurance firms in India. It incorporates qualitative inputs from practising managers and industry experts before carrying out quantitative modeling and analysis.

Since the “open‐door” policy was introduced in 1978, China’s socio‐economic development has been impressive, and the standard of living of its approximately 1.2 billion population has generally improved. However, with the rapid economic development and technological advancement comes the inevitable income and social inequality between urban and rural residents as well as among the populace in different regions of China. The disparity in consumption and shopping patterns between higher income and lower income consumers, as well as the recent deflation and “premature consumption psychology” phenomenon in China, have become major challenges for existing shopping centers, and the development of the retail sector as a whole. Based on official data from 1991 to 1998 and empirical evidence from a 1998/9 study, this paper examines the differences in consumption and shopping patterns among consumers in China and discusses the reasons behind such disparity.

By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in Asia Pacific is to document how the internal audit function is changing in response to the shifts in global business practices.

The literature in Asia Pacific is reviewed with a focus on developments that have implications for the expanded scope of internal auditing and the changing skill sets of internal auditors. This focus has implications for CBOK 2006.

The literature indicates a paradigm shift in the activities performed by internal auditors. The increasing complexity of business transactions, a more dynamic regulatory environment in Asia Pacific, and significant advances in information technology have resulted in opportunities and challenges for internal auditors. Although in 2004, The IIA responded to the changing organizational environment by updating the professional practices framework, more work needs to be done to prepare internal auditors for the expanded set of skills and knowledge required to perform audits of the future.

By presenting an overview of past literature in Asia Pacific and discussing the shifting demands on internal audit services, the researchers hope to motivate further research in the field.

The purpose of this study is to investigate how the presence of other customers in restaurant social settings becomes a resource (referred to as “customer-to-customer interaction” or “C2CI”) to co-create an escape dining experience and stimulate dining outcomes, namely, food attachment and dining frequency. The relationships are further tested under the effects of regional economic conditions.

Data were collected by using a multi-step approach. The first data set was obtained through a personally administered survey, which included a sample of 356 Chinese tourists who dined at fine Western (i.e. Portuguese) restaurants in Macau. The second data set concerned economic statistics and was obtained from the statistics departments of mainland China and Taiwan. A multilevel design with hierarchical linear modeling was used to test the proposed model. Multilevel mediating and moderating effects were also examined.

The results suggest that customer escape dining experience significantly mediated the relationship between C2CI and food attachment, while food attachment fully mediated the relationship between customer escape experience and dining frequency. The multilevel effect of regional economic conditions played a significant role in moderating the C2CI–escape experience relationship in which the effect of C2CI was more salient for tourists from less economically developed regions in China. The experience–food attachment relationship was also contingent on the regional economic conditions in which the relationship was stronger for tourists from less economically developed areas. A multilevel mediating effect was also presented in the study.

The study contributes to the literature on experience co-creation in restaurant dining by exploring and testing the possibility of the presence of other customers to become a resource of experience co-creation, which is currently overlooked in the restaurant dining literature. The study advances the concept of co-creation by including the presence of other customers and restates the active role of diners in creating experiences. It also considers the existence of structural patterns in individualized experiences.