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Kim MacKenzie, Sherrena Buckby and Helen Irvine
It is predicted that virtual business and related research possibilities will expand significantly. In this context, the aim of this paper is to use insights from a virtual…
Abstract
Purpose
It is predicted that virtual business and related research possibilities will expand significantly. In this context, the aim of this paper is to use insights from a virtual research project to present a theoretically‐informed toolbox of practical suggestions to guide the conduct of virtual world business research.
Design/methodology/approach
Archival evidence is presented, and data from a study conducted in Second Life® in 2007 is interpreted through Llewellyn's framework (physical, structural, agential, cultural and mental dimensions).
Findings
With the burgeoning of virtual business applications, appropriate systems that encompass the dynamics of both the real and the virtual will need to be developed by and for accountants, auditors and business professionals. Researchers of virtual business activities will need to adapt to the physical, structural, agential, cultural and mental dimensions unique to virtual worlds.
Research limitations/implications
While based on reflections from a single study in Second Life, this paper identifies possibilities for future virtual research on issues of accountability and accounting relating to virtual worlds.
Practical implications
The practical toolbox will assist virtual researchers to deal with the possibilities and practicalities of conducting research in virtual worlds.
Originality/value
Despite the proliferation of virtual worlds, predictions of virtual business applications, and consequent accountability and accounting implications, there is a paucity of academic literature on conducting business research in virtual settings. This prescient paper develops a conceptual framework to guide the conduct of research in virtual worlds, and identifies the unique opportunities and challenges they present.
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Jeanette Van Akkeren, Sherrena Buckby and Kim MacKenzie
The aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the…
Abstract
Purpose
The aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the needs of their clients, and to inform universities on the appropriate curricula to ensure the knowledge and skills of future graduates meet industry expectations.
Design/methodology/approach
The methodological approach taken in this study was exploratory, and qualitative semi‐structured interviews were the primary data collection instrument used.
Findings
Findings from 32 interviews with Australian practising forensic professionals suggest that these services are broad and complex. Opinions differ widely on the best way forward for this area of the accounting profession. Both work‐based and personal attributes required by practising forensic professionals together with the wide range of complex services offered in Australia are presented in a posited model, providing a unique contribution to international forensic accounting literature. Forensic services firms require strong work‐based skills such as oral and written communication skills, technology and analytical skills, in addition to an accounting qualification, as part of their under‐graduate or post‐graduate degrees.
Practical implications
Perceptions were also that graduates require strong interpersonal skills, enthusiasm, intelligence and the ability to work independently and although this has been reported in the literature previously, findings from this study suggest there is still a deficiency in forensic accounting graduates skill set, particularly in relation to oral and written communication. The lack of an Australian‐based forensic accounting certification was also raised.
Originality/value
Both work‐based skills and personal attributes are presented in a posited model of the Australian forensic accountant, providing a unique contribution to international forensic accounting literature.
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Abstract
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Simon J. Davies and Paul Robert van der Heijden
The chapter provides an overview of the book and addresses the rationale for the selection of cases reflecting teaching and research in major areas of SDG14. For example, the…
Abstract
The chapter provides an overview of the book and addresses the rationale for the selection of cases reflecting teaching and research in major areas of SDG14. For example, the impact of increasing global sea temperature, ocean acidification, and pollution on aquatic life and biosciences. Fisheries and aquaculture for seafood and marine ingredients and marine protected areas (MPAs) that favour the assemblage of fish, crustaceans, alga, coral, and mussels to enhance and stimulate biodiversity. New products derived from marine biotechnology are viewed to conserve and sustainably use the seas and oceans whilst promoting wealth creation and employment. Marine parks allow scientists to better study the marine environment and explore sustainable balances between tourism, work, and recreation in harmony with the Life Below Water – SDG14 mandate. Finally, the aspects of governance and roles of stakeholders and societal involvement are advocated in achieving the safe and effective use of marine resources. Throughout, the role of higher education in providing educated scientists and multidisciplinary specialists for future generations to come is highlighted.
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The purpose of this paper is to investigate the impact of motives for volunteerism and organizational culture on organizational commitment (OC) and organizational citizenship…
Abstract
Purpose
The purpose of this paper is to investigate the impact of motives for volunteerism and organizational culture on organizational commitment (OC) and organizational citizenship behavior (OCB) in Indian work context.
Design/methodology/approach
The data were collected from 248 middle and senior managers of a public sector organization in India. The self and other reported questionnaires were used to collect the data.
Findings
Results of hierarchical regression analysis have shown that personal development dimension of volunteerism was found to be the positive predictor of OC and OCB both. However, career enhancement, empathy and community concern dimensions of volunteerism had mixed effects on both the criterion variables. Furthermore, culture had not shown a significant impact on OCB; however, it had a positive influence on affective and continuance commitment. Moreover, demographic variables (age, education and tenure) had strong impact on OC than OCB.
Practical implications
OC and OCB are highly desirable forms of employees’ behavior in which motivation for volunteerism and organizational culture can play a significant role. However, both OC and OCB are differentially predicted by these antecedent variables.
Originality/value
This is the first study which has explored the impact of motives for volunteerism on OC and OCB in the field of organizational behavior in a non-western work context such as India.
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Eui-Bang Lee, Sang-Gun Lee and Chang-Gyu Yang
The purpose of this paper is to examine the purchase intention in the case of smartphone advertising, which is unlike any other advertising media.
Abstract
Purpose
The purpose of this paper is to examine the purchase intention in the case of smartphone advertising, which is unlike any other advertising media.
Design/methodology/approach
This study examines the characteristics of recent mobile advertisements such as brand attitude and context awareness value, which have not been considered in studies on non-mobile advertisements, to address purchase intention through smartphone advertisements using structural equation modeling.
Findings
The results are as follows. Together with entertainment, information, irritation, and personalization in non-mobile advertisements, timing and location in mobile advertisements are the main factors for establishing consumers’ purchase intention. Further, although mobile advertisements’ context awareness value strongly impacts consumers’ advertising attitude and brand attitude, purchase intention receives greater impact from brand attitude than from advertising attitude because the products/services lack feel and touch.
Originality/value
These results imply that contextual advertising and new technology enabling feel and touch for products/services can maximize the effect of mobile advertisements.
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Shahzeb Hussain, T.C. Melewar, Constantinos Vasilios Priporas and Pantea Foroudi
This paper aims to use signalling theory to examine the concept of advertising credibility and its effects on brand credibility, brand image, corporate credibility and corporate…
Abstract
Purpose
This paper aims to use signalling theory to examine the concept of advertising credibility and its effects on brand credibility, brand image, corporate credibility and corporate image.
Design/methodology/approach
A qualitative approach was used. Ten interviews and four focus groups were conducted among participants drawn from the London area. The data was analysed using thematic analysis.
Findings
The findings suggest that advertising credibility is defined using terms like accurate, caring, competent, complete, convincing, ethical, honest, impressive, promising, reliable and warranted. The findings also suggest that advertising credibility has a positive effect on brand credibility, brand image, corporate credibility and corporate image. However, these effects are lower when the brand and corporation have different names than when they have similar names. The dissimilarity of names can also provide some benefit, especially when brands or firms are faced with a crisis. The findings also illustrate that the theoretical model used in this study is valid, and suggest that advertising credibility has positive effects on other constructs.
Originality/value
Advertising credibility has received little attention in the literature. There is also little attention on its effects on other credibility constructs. This study minimises these gaps by conducting qualitative research to explore the effects of advertising credibility on brand credibility, corporate credibility and corporate image.
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The purpose of this paper is to investigate dimensions of employee silence in Indian work context with regard to the supervisors and how job satisfaction mediates the relationship…
Abstract
Purpose
The purpose of this paper is to investigate dimensions of employee silence in Indian work context with regard to the supervisors and how job satisfaction mediates the relationship between silence and turnover intention. The study also explores the relevance of superior-subordinate relationship and self-image maintenance perspectives in Indian socio-cultural context to explain and understand the phenomenon of silence in India.
Design/methodology/approach
Qualitative (n=55) and quantitative data (n=334, n=314 and n=116) were collected from employees working in private, public and multinational organizations located in northern part of India. Exploratory and confirmatory factor analyses were performed to explore and validate the dimensions of silence behavior among Indian managers and structural equation analysis was carried out to see the meditating role of job satisfaction in the relationship of silence and turnover intention.
Findings
Results have indicated the existence of four major dimensions of silence in India namely; fear of retaliation, internal motivation, self-competence and self-image as the possible causes of silence. Further job satisfaction has mediated the effect of silence on turnover intention. This study showed the positive impact of silence on satisfaction which is contrary to the western studies. These results have supported the theoretical arguments developed in this paper in the Indian work context.
Practical implications
The results are useful in understanding the dynamics of silence in Indian organizations as employees might use silence in a strategic manner to regulate their satisfaction and in maintaining their membership with the organization.
Originality/value
The present study is among the first attempts to empirically examine the causes and consequences of employee silence in the high power distance and collectivistic cultural context.