Beverley Jackling, Paul de Lange, Jon Phillips and James Sewell
The purpose of this paper is to identify the underlying motivations of Australian and international students for studying accounting and entering the accounting profession.
Abstract
Purpose
The purpose of this paper is to identify the underlying motivations of Australian and international students for studying accounting and entering the accounting profession.
Design/methodology/approach
The study reports results from a cohort of second‐year accounting students drawing on the theory of reasoned action (TRA) to assess intentions and behaviours in making decisions, particularly in relation to employment choice. The study utilises a validated attitude to accounting scale (AAS) which measures how the accounting profession is viewed by students generally, and more specifically, differences in attitudes towards accounting and the accounting profession between Australian and international students.
Findings
The study finds that students have a positive attitude towards accounting as a profession. However, there are significant differences between Australian and international students' levels of interest in accounting and attitudes towards the work of accountants.
Research limitations/implications
It is recognised that the differences in attitudes towards accounting between Australian and international students may be linked with motivations to pursue accounting based on personal, cultural and social influences. A limitation of the study is that international students are treated as a homogeneous group.
Practical implications
The findings of the study have implications for marketing accounting education internationally; in particular, acknowledging the impact of different attitudes towards accounting by international students.
Originality/value
The study not only addresses motivation to study accounting but also attitudes towards the accounting profession. By applying the TRA, the study has identified that government policy may influence motivation of international students towards accounting and the accounting profession.
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Larry W. Isaac, Daniel B. Cornfield and Dennis C. Dickerson
Knowledge of how social movements move, diffuse, and expand collective action events is central to movement scholarship and activist practice. Our purpose is to extend…
Abstract
Knowledge of how social movements move, diffuse, and expand collective action events is central to movement scholarship and activist practice. Our purpose is to extend sociological knowledge about how movements (sometimes) diffuse and amplify insurgent actions, that is, how movements move. We extend movement diffusion theory by drawing a conceptual analogue with military theory and practice applied to the case of the organized and highly disciplined nonviolent Nashville civil rights movement in the late 1950s and early 1960s. We emphasize emplacement in a base-mission extension model whereby a movement base is built in a community establishing a social movement school for inculcating discipline and performative training in cadre who engage in insurgent operations extended from that base to outlying events and campaigns. Our data are drawn from secondary sources and semi-structured interviews conducted with participants of the Nashville civil rights movement. The analytic strategy employs a variant of the “extended case method,” where extension is constituted by movement agents following paths from base to outlying campaigns or events. Evidence shows that the Nashville movement established an exemplary local movement base that led to important changes in that city but also spawned traveling movement cadre who moved movement actions in an extensive series of pathways linking the Nashville base to events and campaigns across the southern theater of the civil rights movement. We conclude with theoretical and practical implications.
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The research on Black underachievement is well documented. But the explanations posited as causes for this failure are problematic. They are reductive and fail to explain…
Abstract
The research on Black underachievement is well documented. But the explanations posited as causes for this failure are problematic. They are reductive and fail to explain adequately the reasons for Black children’s underperformance. The wealth of research into Black underachievement is not matched by research into Black achievement, and explanations for this are equally flawed, as are policies designed to curtail underperformance. I argue in this paper that underachievement is the product of social and cultural forces, and success is dependent on all concerned in the educational development of the child, including the child, overcoming those forces and accommodating each other in order to provide the knowledge and skills necessary for success.
This chapter focuses on the impact of generational differences between younger (Millennial) and older generations of frontline miners on team performance as one of the factors…
Abstract
This chapter focuses on the impact of generational differences between younger (Millennial) and older generations of frontline miners on team performance as one of the factors that compelled the mining teams to make a plan (planisa) at the rock-face down the mine. In this context, making a plan is a work strategy the mining teams adopted to offset the adverse impact of intergenerational conflict on their team performance and on their prospects of earning the production bonus. The chapter examines intergenerational conflict within the mining teams as a work and organisational phenomenon rather than simply from a birth cohort perspective. It locates the clash of older and younger generations of miners and their generational identities in the historical, national and social contexts shaping the employment relationship, managerial strategies, work practices and production culture of the apartheid and post-apartheid deep-level mining. This shows the impact that the society has in shaping the differences across generations. The chapter highlights work group dynamics that generated conflict between the older and younger generations of frontline mineworkers. The chapter argues that at the heart of the intergenerational conflict was their orientation towards work and management decisions.
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Means, medians and SD for available socio‐economic status (SES) black‐white differences are here substituted for those of IQ in a between‐groups model published by the author over…
Abstract
Means, medians and SD for available socio‐economic status (SES) black‐white differences are here substituted for those of IQ in a between‐groups model published by the author over a decade ago. The goodness of fit of the SES variables used is compared with that for the earlier IQ data. Even when SES variables are relatively successful this can be viewed as additional evidence of the importance of IQ differences to black‐white differences in delinquency.
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IN order to be able to discriminate with certainty between butter and such margarine as is sold in England, it is necessary to carry out two or three elaborate and delicate…
Abstract
IN order to be able to discriminate with certainty between butter and such margarine as is sold in England, it is necessary to carry out two or three elaborate and delicate chemical processes. But there has always been a craving by the public for some simple method of determining the genuineness of butter by means of which the necessary trouble could be dispensed with. It has been suggested that such easy detection would be possible if all margarine bought and sold in England were to be manufactured with some distinctive colouring added—light‐blue, for instance—or were to contain a small amount of phenolphthalein, so that the addition of a drop of a solution of caustic potash to a suspected sample would cause it to become pink if it were margarine, while nothing would occur if it were genuine butter. These methods, which have been put forward seriously, will be found on consideration to be unnecessary, and, indeed, absurd.
Vera Hagemann, Annette Kluge and Sandrina Ritzmann
The purpose of the present study is to introduce the elements characterising the work context of high responsibility teams (HRTs) operating in high reliability contexts such as…
Abstract
Purpose
The purpose of the present study is to introduce the elements characterising the work context of high responsibility teams (HRTs) operating in high reliability contexts such as medicine or aviation. Based on these elements, the authors reflected on the function of teamwork in these contexts, which is strongly dominated by a notion of flexibility under complexity, based on the technical, normative, and governance dimensions of teamwork.
Design/methodology/approach
Problem‐centred interviews (n=11) based on semi‐structured guidelines were conducted. Subsequently, a survey was conducted using a questionnaire inventory in six different HRT work contexts (n=551).
Findings
The interviews and survey results show significant differences regarding, for example, hierarchy or stress posed on the HRTs. However, they also demonstrate relevant similarities regarding, for instance, dimensions of complexity occurring in the teamwork contexts. Both differences and similarities influence how the support systems of the teamwork dimensions should be set up.
Research limitations/implications
The study provided an excellent overview of similar and differing characteristics of the work context of different HRTs. However, it represents six specific HRTs and might not be generalisable to teams in other high reliability organisations, such as in the energy sector.
Practical implications
It is recommended that the characteristics of work contexts in HRTs should be taken into account in order to set up support systems of teamwork dimensions that enable teams to transfer the prevalent safety discourse into safety practice.
Originality/value
The innovative approach, which combines qualitative and quantitative data, provided insights that can be used to support team functioning in the team's specific work context.
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The purpose of this article is to present an overview of the history and development of transaction log analysis (TLA) in library and information science research. Organizing a…
Abstract
The purpose of this article is to present an overview of the history and development of transaction log analysis (TLA) in library and information science research. Organizing a literature review of the first twenty‐five years of TLA poses some challenges and requires some decisions. The primary organizing principle could be a strict chronology of the published research, the research questions addressed, the automated information retrieval (IR) systems that generated the data, the results gained, or even the researchers themselves. The group of active transaction log analyzers remains fairly small in number, and researchers who use transaction logs tend to use this method more than once, so tracing the development and refinement of individuals' uses of the methodology could provide insight into the progress of the method as a whole. For example, if we examine how researchers like W. David Penniman, John Tolle, Christine Borgman, Ray Larson, and Micheline Hancock‐Beaulieu have modified their own understandings and applications of the method over time, we may get an accurate sense of the development of all applications.