Paul D. Hanno, Dean Patton and Sue Marlow
It has been argued that a critical issue pertaining to small firm success is the ability to manage and develop a network of interdependent relationships with a wide and diverse…
Abstract
It has been argued that a critical issue pertaining to small firm success is the ability to manage and develop a network of interdependent relationships with a wide and diverse range of stakeholders. The article explores the needs of small firms and their stakeholders in building interdependent relationships as effective learning forms for enhancing a small firm’s potential to succeed. It is suggested that small firm owners and managers need to develop specific competence frameworks when initiating and progressing such relationships. It is also suggested that those managing such dyadic relationships have been disadvantaged by the lack of appropriate guidelines to assess current levels of competence and opportunities for improvement.
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Se Heine non giunse fino a Roma, in compenso vi arrivarono altri non meno illustri tedeschi, il cui genio si immortalò nel campo musicale. Per non parlare di Händel, che visit�…
Abstract
Se Heine non giunse fino a Roma, in compenso vi arrivarono altri non meno illustri tedeschi, il cui genio si immortalò nel campo musicale. Per non parlare di Händel, che visitò Roma nel 1707, nè di Gluck, che vi venne nel 1756, ricorderemoper il'700 — Wolfango Amedeo Mozart e — per 1'800 — Riccardo Wagner.
THE training model to be discussed is based on an integrated set of manual and mechanised indexing systems, all handling the same body of information from a limited subject field…
Abstract
THE training model to be discussed is based on an integrated set of manual and mechanised indexing systems, all handling the same body of information from a limited subject field. By extending the scope of the model's operations to include prior and subsequent activities like the selection and abstracting of the documents to be indexed, and the preparation and dissemination of material through the use of the indexes, the model may be used for a wide range of documentation training, principally at three levels: demonstration by the lecturer to the students; use by the students in the retrieval and dissemination of information; and development by the students through the selection and abstracting of documents, the indexing and storage of information and ultimately the use of feedback from the dissemination stage to improve the systems.
Gary M. Fleischman, Sean Valentine and Don W. Finn
Ethical issues and moral reasoning are important in the tax policy context because shared moral values create good societies (Paul et al., 2006). This study of the equitable…
Abstract
Ethical issues and moral reasoning are important in the tax policy context because shared moral values create good societies (Paul et al., 2006). This study of the equitable relief subset of the innocent spouse rules is a good example of Congressional and IRS policy that has been substantially reformed twice (and continues to be reassessed) to create tax law that effectively treats innocent spouses equitably (Fleischman & Shen, 1999). The purpose of this study was to evaluate the degree to which subjects' moral reasoning, using the first two steps of Rest's (1986) ethical reasoning model, is related to perceived moral intensity (Jones, 1991) in several tax-based equitable relief situations. Integrative social contracts theory provides the study's theoretical lens.
Subjects evaluated a mailed-questionnaire containing two separate equitable relief scenarios about a spouse who was unaware of her husband's tax evasion – one scenario included verbal abuse and the other scenario contained no such abuse. The survey also contained a variety of ethics and attitudinal measures used to measure the study's focal variables. The results support the a priori hypotheses that moral intensity is positively related to recognition of an ethical issue, judgment that the ethical scenario is unethical, and judgment to grant equitable relief. In addition, the scenario containing emotional abuse was associated with increased levels of moral intensity as compared to the scenario that did not contain abuse. The paper concludes with a discussion of both professional and public policy implications.
The purpose of this paper is to further develop the epistemological base of interventionist research (IR) as a valid accounting and management research methodology, through the…
Abstract
Purpose
The purpose of this paper is to further develop the epistemological base of interventionist research (IR) as a valid accounting and management research methodology, through the identification of intervention theory and an IR framework derived from social sciences. Moreover, this paper seeks to contribute to empirical knowledge of IR through a critical review of limited empirical evidence relating to intervention theory and the extant IR frameworks derived from action research.
Design/methodology/approach
Texts and academic journal papers that judiciously review intervention theory, intervention research frameworks were identified systematically; along with empirical research addressing theoretical and methodological deficiencies of IR and, providing evidence to inform practical considerations when undertaking IR.
Findings
The key findings include rare empirical evidence addressing theoretical shortcomings and application of intervention theory, an IR framework derived from social sciences with extremely limited use in accounting and management research, deficiencies in action research oriented frameworks labelled as alternative forms of IR, an alternate perspective to positivistic validity and reliability issues and other practical considerations to facilitate the conducting of IR.
Originality/value
The novelty of this paper lies in the diminution of the fragmented nature of IR that undermines its scientific value through the identification of an intervention theory and IR framework experiencing extremely limited use in accounting and management research, with the exception of a cross‐disciplinary (management accounting and information systems) doctoral study, optimising IR utilisation with greater degrees of validity and reliability and, finally, a proposed alternative research design for utilisation in IR.
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– The purpose of this study is to determine whether Hong Kong is ready for accounting education reform.
Abstract
Purpose
The purpose of this study is to determine whether Hong Kong is ready for accounting education reform.
Design/methodology/approach
The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each.
Findings
There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA.
Originality/value
The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?
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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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Elvia Shauki, Ratnam Alagiah, Brenton Fiedler and Krystyna Sawon
This study aims to determine whether different perceptions based on a learner’s characteristics of age, gender, ethnicity, and duration of stay in Australia provide an explanation…
Abstract
This study aims to determine whether different perceptions based on a learner’s characteristics of age, gender, ethnicity, and duration of stay in Australia provide an explanation of teaching performance evaluations. Perceptions determine interpersonal behaviour (including communication and motivation)and the way a learner believes that they are going to be assessed by the teacher. Thereby, this will impact on a student’s formal evaluation of teaching performance through a student survey of teaching (SST). This study considers the existence of ethnic and gender bias in postgraduate students undertaking accounting‐related courses. The study applies a combination of quantitative online and offline surveys which include SST data and additional questions identifying demographic data to demonstrate that a learner’s evaluation of teaching performance is influenced by the learner’s perceptions. Whilst there were no significant findings related to gender, we identified that students from certain ethnic backgrounds and citizenship, had different perceptions of a teacher’s performance. In addition we identified age and duration of stay in Australia as two demographic elements which were also statistically significant.
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German legal historians of nineteenth and twentieth centuries defined the main characteristics of the corporations and believed that one renaissance institution, the Casa di San…
Abstract
German legal historians of nineteenth and twentieth centuries defined the main characteristics of the corporations and believed that one renaissance institution, the Casa di San Giorgio at Genoa (1407–1805), was similar to the corporations of later centuries. This paper proposes to reverse this perspective: did the founders of early modern corporations know the financial model of the fifteenth century Casa di San Giorgio? The research shows the connection between the model of the Casa di San Giorgio and the Mississippi Company of John Law (1720), the famous financial scheme and bubble. The history of the Casa di San Giorgio was mainly transmitted through a passage of Machiavelli’s History of Florence (VIII, 29). The paper offers new biographical evidence that Law had been to Genoa and introduces sources connecting the genesis of Law’s scheme for the Mississippi Company in France with the model of the Casa di San Giorgio.