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This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study’s research design utilises the measurement of meaning (semantic differential) framework originally proposed by Osgood et al. (1957). Findings indicate that research participants considered the concept of independence within a two factor cognitive structure comprising “emphasis” and “variability” dimensions. Participants’ connotations of independence varied along both these dimensions in response to the alternative experimental case scenarios. In addition, participants’ perceptions of the auditor’s independence in the three cases were systematically associated with the identified connotative meaning dimensions.

This study develops an empirical basis for examining role differentiation in Australian Universities and Colleges. Multiple discriminant analysis of the work‐related attitudes of academics working at nine Australasian Universities and Colleges of Advanced Education is used to investigate their institutional culture and two discriminant functions are established. The first discriminant function clearly distinguishes between the universities and the colleges, in agreement with their commonly perceived emphases on academic and professional education. The second discriminant function can be interpreted as distinguishing the more conservative institutions. It is found that the cultural differences thus established between the institutions cannot be explained by the demographic differences recorded between their members. Several policy related questions are examined in the light of these findings and their implications discussed.

A survey of the work‐related attitudes and demographic charcteristics of academic staff is reported. Nine institutions were surveyed: two universities and two colleges of advanced education in each of Western Australia and New South Wales, plus the largest university in New Zealand. The attitudinal items related to publication, research, teaching methods, relevance of local needs, the reward structure, the administrative hierarchy, administrative duties, the work environment, colleagues, mobility, geographical isolation and professional association meetings. The demographic characteristics surveyed included faculty, sex, rank, age, level of qualification, publications and place of highest qualification. Differences between the demographic characteristics of universities and colleges, and between the institutions of each group are reported. The attitudinal items used and the method of extracting meaningful attitudinal variables from these items are discussed. The attitudinal analysis permits the role differentiation between the institutions to be examined, and this discussion is the subject of a companion paper.

The ability to investigate the relative importance employees attach to various compensation components and to determine how trade‐offs might be made, should enable organisations to develop more flexible reward packages which better meet employees' needs, without necessarily adding to costs. Conjoint analysis is a means of obtaining such information.

Research was conducted in Western Australian Government‐funded Child Care Centres; and results suggest that the global level of job satisfaction of the directors was high; however no background variable was significantly related to job satisfaction. Intrinsic motivators were perceived to influence both the level of job satisfaction and dissatisfaction of individuals and were more important for members of the plateaued group, while the groups were not different on extrinsic motivators. The conclusion is that people should be given the opportunity of working in other centres and in the central administration office, allowing directors to face new challenges and have new interests thus lowering the level of job dissatisfaction.

The research reported in this article was conducted among nurses in a teaching hospital in Perth, Western Australia. The study looked at the perceived influence of different items on the job satisfaction of nurses. It was discovered that intrinsic motivators were the major motivators for the respondents, with salary ranking tenth in a list of twelve items. The study also supported earlier findings by other researchers that job satisfaction is multidimensional with the finding of three factors underlying the data. Therefore, the growing modern approach of designing compensation packages by considering the total job rather than some of the parts of the job such as the traditional areas of pay and working conditions. This means that the human resource manager has a more difficult problem in having to design a compensation package which the individual will find motivating rather than the traditional method of adjusting the pay or working conditions. It is suggested firstly, that a company wide survey be conducted periodically, at least once every two years, to measure the workforce′s view of the motivators used by the organisation. Secondly, a conjoint analysis on the desired compensation packages of the members of the workforce could be carried out. Finally, the research identifies the need to continue training for nurses because of the need for them to remain an integral part of medical teams.

The financial planning industry has demonstrated significant growth in Australia through the 1980s. A benefit segmentation study of the financial planning market in Perth, Western Australia, is examined. A telephone survey was conducted on a random sample of 400 respondents drawn from the metropolitan telephone book. Four underlying benefit dimensions which are sought when making investment decisions are identified. Respondents are then segmented based on their pattern of responses over these dimensions. Three segments are identified – disinterested investors, demanding investors and security seekers. While the Perth marketplace could be segmented using investment benefits, attempts to profile these segments in terms of demographic characteristics and investment activity are inconclusive.

The purpose of this paper is to explore the impact on communication of changes in an accounting standard arising from the transition to International Financial Reporting Standards. It investigates inter and intragroup differences in measured connotative meaning of the old and new definitions of “cash”, as held by three key groups of parties to the accounting communication process (preparers, auditors and users); and determines the effect of changes in connotative meaning on decision behaviour (outcomes).

The study adopted a between‐participants 2×3 factorial design whereby the first factor reflected the definition type: old vs new definition of the concept “cash”; while the second reflected three financial reporting groups: preparers, auditors and users. The semantic differential technique developed by Osgood, Suci and Tannenbaum was used to measure connotative meaning.

The study finds that the three financial reporting groups do not share the same meaning of the concept “cash” and that the introduction of the new definition has changed the interpreted connotative meaning for these three groups. A link between measured meaning and the decisions made by the participants was also established.

The explanatory power of the typical three (evaluative, potency and activity) factor structure should be acknowledged; these factors typically explain 50 per cent of the total phenomena known as “meaning”. The study's findings make an important contribution to the earnings management and creative accounting literature.

The findings are particularly relevant to standard‐setters and regulators as a lack of shared meaning may lead to unnecessary misunderstandings and tensions among the many parties to the reporting process.

The study extends prior measurement of meaning studies in accounting through first, the inclusion of all three major groups of parties to the accounting communication process; second, examination of an accounting concept which is defined differently by two accounting standards in the same jurisdiction; and last, investigation of the impact on decision behaviour (outcomes) resulting from changes in meaning brought about through the introduction of a new standard across the three groups.

This chapter reports on the findings of the fourth wave of a longitudinal study of the image of accountants regarding perceptions of their instrumental and expressive traits. The four waves were conducted in 1972, 1982, 1992, and 2002. The images germane to this research were those reflected in the “looking glass” of undergraduate students, a relevant peer group of those potentially contemplating entry into the accounting profession. The accountant's stereotype has been blamed for harming the ability of the profession to attract individuals with excellent human relations and communications skills. The negative image originated when accounting was a male-dominated endeavor. Gender typing is important in forming impressions of vocational choices. Thus, this study investigates the manner in which the accountant's image has evolved as its gender composition has become balanced. My focus is on comparing the 2002 wave with the 1972 and 1992 waves. The latter comparison covers the period of the “Enron era” scandals.

The purpose of the paper is to determine the impact of cultural values on the success of TQM implementation in Isfahan University Hospitals (IUHs), Iran, 2004.

In this paper survey questionnaires were used to elicit responses from hospital managers and employees. Data collected included the characteristics of organizational culture in IUHs and the degree of TQM success and its implementation problems in these hospitals.

The paper finds that TQM success in IUHs was medium. Implementation of TQM was very low, low, medium and highly successful respectively in 16.7, 16.7, 58.3 and 8.3 percent of hospitals. TQM had the most effect on process management, focus on customers and leadership and management and less effect on focus on suppliers, performance results, strategic planning and focus on material resources. Human resource problems, performance appraisal and strategic problems were the most important obstacles to TQM success respectively. A total of 75 and 25 percent of hospitals had mechanistic and organic structure respectively. In total 41.6 percent of hospitals had weak organizational culture versus 58.4 percent medium culture. The success of TQM in hospitals with organic organizational structure and medium organizational culture was higher than mechanistic and bureaucratic hospitals with weak organizational culture (p<0.05).

The paper shows that TQM requires a quality‐oriented organizational culture supported by senior management commitment and involvement, organizational learning and entrepreneurship, team working and collaboration, risk taking, open communication, continuous improvement, customers focus (both internal and external), partnership with suppliers, and monitoring and evaluation of quality. By replicating this study in different countries and contexts the results could be very helpful for developing a model of TQM that can be implemented successfully in a cross‐cultural context.