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Recent advances in the Internet have afforded professional accounting firms a form of promotion to enhance their image as technologically competent. Currently, over 2,000 accounting firms have Web sites registered with The List of CPA Firms Directory. The objective of this paper is to conduct a preliminary content analysis of the web pages of accounting firms. A total of 346 Web sites were randomly selected. The contents of the Web pages were examined and analysed for inclusion of client choice factors, basic company information, value added features, and graphics. The registration of the accounting firms’ Web sites by search engines, Web yellow pages, CPA directories, and state CPA societies was also investigated. Generally, firms did a good job of providing basic client desired information about the firm, but they must register their Web sites with search engines that are commonly available and must encourage more interactivity with existing and potential clients by providing free information such as newsletters and links to relevant Web sites. They need to develop greater expertise in using the specific features and advantages of the Internet medium.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

Our chapter explores the benefits of informal academic communities by focusing on the Finland-based early career higher education researchers' network (ECRN). Established two years ago, the ECRN primarily operates through monthly online coffee meetings. Via dialogical reflections by the authors and a qualitative inquiry into the ECRN, we explore the ECRN's role in its members' professional growth and well-being. We provide a narrative vignette of an imagined online coffee meeting to illustrate the significant peer-learning conversations in the ECRN. Based on our dialogical approach, we conclude that the ECRN is beneficial for its members' professional growth and well-being as it provides peer support, information sharing, scholarly support and higher education research-related support. Hence, we call for academia to better recognise and support informal academic communities as they have the potential to nourish a more collaborative working culture in academia.

This study attempts to fill the research gap by extending sustainability literature and providing empirical evidence that considers sustainability marketing commitment (SMC) as a fundamental attribute of effective marketing strategy that consequently improves tourism service quality, as represented by service attractiveness.

In the current study, data was collected from 313 tourism and hospitality firms. To test the model, this study applied structural equation modeling (SEM) to investigate the relationships among environmental strategy, SMC, supplier trust and service attractiveness in a mediation-moderation setting.

The results indicate that the multiple mediation effects of environmental strategy may indirectly influence tourist attractiveness through SMC and tourism services. The two-way moderating effects reveal that supplier trust and socialization strengthen the service attractiveness development process, while three-way interaction discovered that socialization and supplier trust positively moderate the relationships between tourism services and service attractiveness.

Sustainable strategy is a future trend for tourism business management; however, unknown to most is the role of marketing and environmental strategy in tourism business due to lack of integration with concepts in marketing strategy, with the multidimensionality of tourism services, and with the function of trust and socialization, critically undermining analyses of service attractiveness. This paper combines corporate sustainability and sustainability marketing methods to explore how an environmental strategy can improve tourism services and enhance a destination's attractiveness based on a mediation-moderation mechanism.

This study discusses the evolution of supply chain and the growing importance of dual marketing strategies. To understand the concept of dual marketing, we present a scenario faced by property developers in Malaysia on the impact of public policy on dual marketing strategy. This study is to uncover (1) the reasons why and how property developers adopt dual marketing strategy, (2) the impact of housing policy on the developers' dual marketing strategy and how they strategise to cope with the policy.

The purpose of this paper is to provide an extension of the behavioral agency model (BAM) by focusing on the moderating role of CEO gender on the relationship between CEO stock options and risk “systematic vs idiosyncratic” and the performance consequences “positive vs negative” of these option incentives.

Data on CEO’s stock option portfolios are collected from the Standard & Poor’s (S&P’s) ExecuComp. This paper uses a panel data analysis for matched samples of CEOs in S&P’s 1,500 listed firms over the period 2006-2013.

The results indicate a more conservative, risk-averse posture in the case of female CEOs than for male CEOs when they are compensated with stock options for idiosyncratic (firm-specific) risk. The results also confirm that female CEOs in low systematic risk contexts, although more conservative, take more prudent risks that produce better long-term outcomes as compared to their male counterparts.

Important implications for the design of optimal CEO’s compensation packages emanate from this study. Findings provide useful tools for board of directors to design CEO’s pay packages that take into account the different risk behavior of male and female CEOs with the aim of enhancing firm performance.

This paper provides new evidence within the area of stock option-based compensation by focusing on the distinction between systematic and idiosyncratic risk when the effect of CEO stock option is analyzed and performance implications of awarding options to male and female CEOs.

El objetivo de este trabajo es proporcionar una extensión del modelo comportamental de agencia o Behavioral Agency Model (BAM) centrada en el papel moderador del género del CEO en la relación entre la retribución basada en opciones o stock options y los niveles de riesgo –sistemático e idiosincrático– y en las consecuencias –positivas o negativas– sobre el resultado de la empresa.

Los datos sobre stock options de CEOs se recopilan de la base de datos Standard and Poor’s ExecuComp. Este estudio utiliza un análisis de datos de panel para muestras emparejadas de empresas incluidas en S&P 1500 durante el período 2006-2013.

Los resultados indican una postura más conservadora de las mujeres CEO en términos de niveles de riesgo idiosincrático en comparación con la llevada a cabo por los CEOs hombres cuando se les retribuye con stock options. Los resultados también confirman que las mujeres CEO en contextos de riesgo sistemático bajo, aunque más conservadoras, asumen riesgos “de mayor calidad” que producen mejores resultados a largo plazo en comparación con sus homólogos masculinos.

Importantes implicaciones para el diseño de paquetes de retribución óptimos para el CEO emanan de este estudio. Los resultados mostrados proporcionan herramientas útiles para el Consejo de Administración a la hora de diseñar paquetes de retribución para CEOs. Se deben tener en cuenta los diferentes comportamientos relacionados con la asunción de riesgos de CEOs hombres y mujeres con el objetivo de mejorar el resultado de la empresa.

Esta investigación proporciona nueva evidencia dentro del área de la retribución basada en stock options al centrarse tanto en la distinción de riesgos (sistemático e idiosincrático) como en las implicaciones sobre el resultado de la empresa de las stock options dadas como parte de su retribución a hombres y mujeres que ocupan la posición de CEO.

Palabras clave Modelo comportamental de agencia, Opciones sobre acciones, Género, Riesgo sistemático, Riesgo idiosincrático, Resultado

Artículo de investigación

O objetivo deste artigo é fornecer uma extensão da perspectiva do Modelo de Agência Comportamental (BAM) focada nas opções de ações examinando as influências e consequências do desempenho do CEO, considerando a distinção entre risco sistemático e idiossincrático sobre o efeito das opções de ações. em comportamento de risco.

Os dados sobre portfólios de opções de ações do CEO são coletados do Standard and Poor’s ExecuComp. Este documento utiliza uma análise de dados em painel para amostras correspondentes de empresas listadas no S&P 1500 no período 2006-2013.

Os resultados indicam uma postura mais conservadora, avessa ao risco, no caso de CEOs do sexo feminino do que para CEOs do sexo masculino, quando eles são compensados com opções de ações para o risco idiossincrático (específico da empresa). Os resultados também confirmam que as CEOs do sexo feminino em contextos de baixo risco sistemático, embora mais conservadoras, assumem riscos mais prudentes que produzem melhores resultados a longo prazo, em comparação com os seus homólogos masculinos.

Implicações importantes para o projeto de pacotes de remuneração de CEOs ideais emanam deste estudo. Os resultados fornecem ferramentas úteis para o conselho de diretores, a fim de projetar pacotes de remuneração do CEO que levem em conta o comportamento de risco diferente dos CEOs do sexo feminino e masculino, com o objetivo de melhorar o desempenho da empresa.

Este documento fornece novas evidências dentro da área de remuneração baseada em opções de ações, concentrando-se tanto no tipo de risco como determinante do seu efeito de risco quanto nas implicações de desempenho da concessão de opções a CEOs do sexo feminino e masculino.

Palavras-chave Modelo de agência comportamental, Opções de ações, Gênero, risco sistemático, Risco idiossincrático, Atuação

Artigo de pesquisa

This paper aims to explore how technological developments can position Cyprus at the forefront of sustainable tourism through the perspectives of key policymakers. It examines the potential impacts, challenges and opportunities of integrating technological developments in the Cyprus tourism industry.

A qualitative research methodology was employed, using a focus group comprising nine key policymakers from the tourism industry in Cyprus. A thematic analysis was conducted on the collected data.

The findings underscore significant challenges in implementing technological advancements in Cyprus, including the need for substantial investments, bureaucratic processes and reliance on outdated systems. However, there is a clear recognition of the importance of technological developments, with many innovative ideas being proposed to overcome obstacles and drive progress in sustainable tourism.

This paper provides a unique perspective by focusing on the role of technology in promoting sustainable tourism in Cyprus through the lens of key policymakers. Its value lies in exploring specific challenges and opportunities in integrating technology into the tourism sector, particularly within the context of a small island nation. The study offers practical solutions for overcoming barriers, emphasising the importance of stakeholder collaboration and investment in technological advancements to enhance Cyprus as a destination that has many aspects to offer in sustainable tourism.

This case is the story of Gonzalo Co, the eldest of five siblings, who claimed to be the founder of Gonzalo Laboratories. According to his version of the story, he invited his siblings to work in the business that he established. As fate would have it, he was eased out of the business. His contributions to the company were wiped out when he acceded to change the form of ownership from single proprietorship into a corporation. In a situation of “he said”, “they said”, the well-publicized conflict leaves the public to wonder how the family will resolve their disagreements even if both parties insist that their respective stories are true.

The researchers relied on secondary data to write the narrative of Gonzalo Co. For the history of Green Cross, the authors used as reference the personally published book of Gonzalo. Then, the authors picked out relevant excerpts from the separate newspaper publications of Gonzalo and his siblings. The authors requested an audience with Mr Arsenio Alianan of the Philippine Kho Association, but he refused to be interviewed. The authors did not interview Gonzalo Co and any of his relatives.

Family business management class at the undergraduate or graduate level.