N. Kirk and C. van Staden
In this paper, grounded theory is investigated and applied to research on electronic commerce in order to demonstrate its use and potential limitations in accounting research…
Abstract
In this paper, grounded theory is investigated and applied to research on electronic commerce in order to demonstrate its use and potential limitations in accounting research. Grounded theory enables relevant theoretical concepts to emerge from the data and, in this way, leads to discovery. In treating ‘all as data’, grounded theory uses a pragmatic approach, combining qualitative and quantitative data and datagathering methods to encourage a rich understanding of the situation. This enables the generation of theory rather than the confirmation of existing theory. To illustrate this process, this paper demonstrates the emergence, with the use of grounded theory, of a definition for electronic commerce.
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C.H.S. Ruxton, T.R. Kirk, N.R. Belton and M.A.M. Holmes
Breakfast is often considered the most important meal of the dayand its consumption has been linked with aspects of health, such asnutrient intake and cognitive powers. Aims to…
Abstract
Breakfast is often considered the most important meal of the day and its consumption has been linked with aspects of health, such as nutrient intake and cognitive powers. Aims to review some of the literature on the subject and present new data on breakfast consumption patterns from the authors′ dietary survey of Scottish schoolchildren. Frequency of breakfast consumption and type of breakfast chosen was investigated in boys and girls in low and high socio‐economic groups. Few children missed breakfast and the most popular choice was ready‐to‐eat (RTE) breakfast cereal. Children from the low socio‐economic group tended to favour bread or toast. Differences in nutrient intake between RTE cereal eaters and the rest of the group were found and it was concluded that, although the dietary intake of this former group appeared more favourable, further research was required to establish a more definite causative effect.
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In the late 19th and early 20th centuries, labour movements across the world fragmented along racial lines. Across the English-speaking world, and especially in the colonies and…
Abstract
In the late 19th and early 20th centuries, labour movements across the world fragmented along racial lines. Across the English-speaking world, and especially in the colonies and metropole of the British Empire, a tradition which scholars term ‘white labourism’ became important and then, in the first half of the 20th century, dominant as a political and ideological trend within the labour movements of white British countries. This article concerns the prehistory of white labourism as a dominant strain in three of these British-ruled white settler states, Australia, New Zealand and South Africa, by looking at the activities there of the American-based working-class movement, the Knights of Labor. As the Knights expanded into these countries in the 1880s and 1890s, they brought with them an emphasis on the exclusion of Chinese immigration and other racial exclusionary practices later associated with white labourism; on the other, their racial egalitarianism with respect to African-American workers in the United States, tens of thousands of whom became members of the movement, placed them as an alternative to later white labourist currents. This chapter addresses these contradictory contributions of the Knights as a global movement to the way that later workers understood the connections between race and class, empire and whiteness.
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Shih-Shuo Yeh, Anestis K. Fotiadis, Mei-Ling Huang and Tzung-Cheng Huan
Using the Analytical Hierarchy Process, this study aims to identify organizational and market factors that prevent hoteliers from adopting greener management systems. This study…
Abstract
Using the Analytical Hierarchy Process, this study aims to identify organizational and market factors that prevent hoteliers from adopting greener management systems. This study first constructs a list of critical factors based on expert judgments reported in the literature and the responses from a select group of experienced managers. Then, the list is further refined by six hotel managers who consolidate the factors, which results in four categories explained by 20 items. Subsequently, this study draws from surveys on an expert panel consisting of 20 study subjects who are familiar with hotel operations. The survey results show that hoteliers’ abilities to create a greener image are the most important factor influencing the managers’ decisions to adopt environmentally friendly management schemes. Nevertheless, their motivation of adopting a green strategy seems to be associated with a marketing strategy, instead of generic environmental stewardship.
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Cătălin Nicolae Albu, Nadia Albu and David Alexander
The purpose of this chapter is to examine the transfer of a concept issued in one culture to a different setting, featuring different characteristics from the one in which the…
Abstract
Purpose
The purpose of this chapter is to examine the transfer of a concept issued in one culture to a different setting, featuring different characteristics from the one in which the concept appeared.
Methodology/approach
Secondary data have been collected by analysing accounting regulations issued after the fall of communism with respect to true and fair view (TFV). Primary data have been collected by conducting eleven semi-structured interviews with representatives of major actors involved in the process of financial reporting. We have further developed and tested two research propositions.
Findings
We find that the perception of TFV in Romania depends firstly on the category of actors. Second, we find that merely including a rule or a concept in the regulations of a certain setting does not automatically mean that they will be applied de facto consistently with their original meaning, issued from a different setting.
Implications
We conclude that concept intertranslatability cannot be assumed under the circumstances investigated in our chapter, with immediate implications for other cases presupposing that concept transfer works, such as International Financial Reporting Standards (IFRS).
Research limitations
The small number of interviews we have conducted may be viewed as a limitation of our study; however, special care was exercised when choosing interviewees, and they are key persons within their organizations, or representative of all the interested parties in the process of financial reporting in Romania.
Originality/value
We contribute to an increasing literature on accounting harmonization and applicability of global standards and concepts in local contexts.