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Article
Publication date: 14 April 2022

Jemmi Mauricette, Paul Wells and Jarrod Haar

This study aims to identify the variables which influence user perceptions of cloud-based small business accounting software.

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Abstract

Purpose

This study aims to identify the variables which influence user perceptions of cloud-based small business accounting software.

Design/methodology/approach

This study used the end-user computing satisfaction (EUCS) model developed by Doll and Torkzadeh. Responses to open-ended questions informed these findings.

Findings

The findings from this study suggest that user satisfaction and perceived effectiveness were more strongly influenced by content and accuracy than the variables format, ease of use and timeliness.

Research limitations/implications

There were a small number of participants (122) from a single city in New Zealand evaluating a single software application.

Practical implications

Given the increased availability and range of accounting applications for small business, these findings help explain factors which might influence software selection decisions. This study also provides a platform for researchers to extend this research to other cloud-based accounting software applications in their academic research. These findings may also provide software developers with functionality suggestions to be included in future software development.

Social implications

These findings identify the perceived importance of the factors used to evaluate cloud-base accounting software.

Originality/value

There has been very little research undertaken to identify factors which influence user perceptions of cloud-based accounting software using a structured EUCS framework.

Details

Pacific Accounting Review, vol. 34 no. 4
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 13 November 2018

Christina Chiang and Paul Wells

The theory of economic regulation is used to ascertain how and why the failure of regulatory governance in New Zealand contributed to investor losses of $8.5bn following the…

345

Abstract

Purpose

The theory of economic regulation is used to ascertain how and why the failure of regulatory governance in New Zealand contributed to investor losses of $8.5bn following the collapse of more than 60 public finance companies since 2006.

Design/methodology/approach

Relevant documents in the public domain, including government documents, government agency reports, newspaper articles, business journals, academic journals and trade publications were examined to gather evidence for this study.

Findings

This study found that the regulatory and supervisory framework failed to provide the trustee companies with the necessary enforcement powers and/or responsibilities and ensure effective auditor performance.

Practical implications

The findings suggest that, segmenting the market with different regulations for each market segment may discourage competition and may protect private interests rather than the public interest. It was also found that the control mechanisms for monitoring auditor performance are detective rather than preventive in nature which means investor losses from poor auditor performance can only be mitigated and not prevented.

Originality/value

This study analyses the contributing factors to the investor losses.

Details

Pacific Accounting Review, vol. 30 no. 4
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 30 November 2020

Sureshchandra Ramachandra and Paul Wells

The purpose of this paper is to document both, the challenges faced by a cohort of postgraduate students undertaking capstone research projects in an Accounting Conversion Master…

414

Abstract

Purpose

The purpose of this paper is to document both, the challenges faced by a cohort of postgraduate students undertaking capstone research projects in an Accounting Conversion Master Degree Programme (ACMP), and the strategies used by teachers in response to those challenges during the COVID-19 lockdown period.

Design/methodology/approach

Written communications originating from students were analysed to identify areas of difficulties faced by them. These communications were thematically grouped and reflected upon through the lens of constructivist and behaviourist perspectives of learning.

Findings

The study found that students were severely challenged in sense-making with conceptual, application and judgement-related issues and understanding of the administrative requirements of the module. Innovative strategies used by teachers to resolve each of these issues were documented. While some strategies can be replicated in future periods, some are not sustainable as they have ramifications on other aspects of teaching and learning.

Originality/value

There are no known studies in this genre, conducted especially during a pandemic period.

Details

Accounting Research Journal, vol. 34 no. 2
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 10 April 2017

Paul K. Wells

This paper aims to explain the contextual basis for examining the accountant stereotype, describe the multiple influences on its development and propose directions for further…

1719

Abstract

Purpose

This paper aims to explain the contextual basis for examining the accountant stereotype, describe the multiple influences on its development and propose directions for further research.

Design/methodology/approach

This paper takes the form of a review. It discusses a research paper published in the current issue of Meditari Accountancy Research which undertakes a content analysis using the General Inquirer to identify the image of accountants as represented in novels.

Findings

Several issues need to be considered when examining these results. The first of these is that the portrayal of accountants in the media has become more positive in recent times. Second, the media is just one influence on the development of stereotypes; third, the media may have limited influence on stereotype formation.

Research limitations/implications

The findings have implications for further research on the development and maintenance of the accountant stereotype.

Originality/value

This review contributes to the debate on possible interventions to create a more positive image of accountants.

Details

Meditari Accountancy Research, vol. 25 no. 1
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 1 June 2005

Edward J. O'Boyle

John Paul II's views on economic systems have been construed differently by some commentators who have been seeking approval for their own views rather than searching for the…

793

Abstract

Purpose

John Paul II's views on economic systems have been construed differently by some commentators who have been seeking approval for their own views rather than searching for the meaning that he himself intends to convey. John Paul is labeled by many as favoring capitalism, and by others as supporting socialism. A few have been scrutinizing his statements in hopes of finding support for a “third‐way.” In this paper, John Paul is quoted at length to represent his views more accurately.

Design/methodology/approach

This paper originated in a collection of essays on the theme of John Paul II's vision of the social economy that was published by the International Journal of Social Economics in fall 1998. This author is indebted to the contributors to that collection for many insights into John Paul's vision. Eight topics are covered: consumption, distribution, capital investment, work as such, leisure, labor, development, and market economy versus command economy. This paper uses many more direct quotes than is customary in scholarly work, but there is no other way to proceed and remain faithful to John Paul's vision of the social economy.

Findings

John Paul's writings on economic affairs are significant for what they teach about the premises employed in economics. His own philosophy of the human person reinforces the four premises of personalist economics more so than the premises of the mainstream and challenges the mainstream at its foundations in the philosophy of individualism.

Research limitations/implications

John Paul speaks to a wide range of issues and questions central to economics and economic affairs. It would be presumptuous to represent this paper as a thorough examination of everything that John Paul has said, written, and means in this regard.

Practical implications

This paper attempts to highlight some of the key arguments that John Paul II has set forth on eight centrally important economic topics, comparing and contrasting his pronouncements with the views of mainstream economists on the same topics.

Originality/value

This paper draws on the insights of 20 professional colleagues specialized in range of subdisciplines in economics, holding faculty positions at major universities in the USA, Italy, and Canada, and with a strong interest in understanding the social economy. The concluding section states John Paul's vision of the social economy in terms of 13 most important arguments.

Details

International Journal of Social Economics, vol. 32 no. 6
Type: Research Article
ISSN: 0306-8293

Keywords

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Article
Publication date: 11 May 2009

Chloe Foster and Jonathan Banes

This case study presents and evaluates the effectiveness of a psychological intervention based on a narrative therapeutic approach. Paul is a man with a mild learning disability…

743

Abstract

This case study presents and evaluates the effectiveness of a psychological intervention based on a narrative therapeutic approach. Paul is a man with a mild learning disability who was referred for treatment for anxiety and anger. Following difficulties in engaging him in a cognitive behavioural intervention, a narrative approach was initiated. By placing Paul as an expert in his own life, the approach was intended to assist him to access his strengths and resources and encourage him to view himself as separate from the problem he labelled ‘Anger’. Quantitative data indicated that there was a reduction in feelings of anxiety and increased feelings of well‐being. Subjectively, Paul reported making steps towards achieving five therapeutic goals, including feeling more in control of ‘Anger’. It was concluded that, with modifications to standard techniques, a narrative therapeutic approach offers a promising alternative to CBT for people with learning disabilities.

Details

Advances in Mental Health and Learning Disabilities, vol. 3 no. 1
Type: Research Article
ISSN: 1753-0180

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Article
Publication date: 7 September 2012

Ilias G. Basioudis, Paul de Lange, Themin Suwardy and Paul Wells

The purpose of this study is to investigate student perceptions of the design features included in an “off the shelf” Learning Management System (LMS) in teaching undergraduate…

1904

Abstract

Purpose

The purpose of this study is to investigate student perceptions of the design features included in an “off the shelf” Learning Management System (LMS) in teaching undergraduate accounting students.

Design/methodology/approach

Questionnaire responses from 846 accounting students studying in the UK, Australia and New Zealand provide international data to develop a model to explain student perception of the LMS.

Findings

The final model shows student satisfaction with the use of a LMS is positively associated with three variables: usefulness of lecture notes, bulletin boards and discussion forums, and other LMS tools. Further, the comparison of cultural differences of the three countries shows all students treat the provision of notes as a desirable attribute on a LMS. Findings also suggest that although students find the provision of materials over the LMS does not enhance student engagement in class, overall a comparison of the three countries shows all students treat the provision of notes as a desirable attribute of a LMS.

Research limitations/implications

Future research should collect ethnicity data to enable an analysis of cultural influence on student perceptions of the LMS.

Practical implications

As increased motivation to learn is found to contribute to improved achievement of learning outcomes, the study's findings have implications for faculty contemplating the adoption of a LMS in their courses. The findings specifically confirm that usefulness of lecture notes, use of bulletin/discussion boards, and other LMS tools are positively endorsed by students and hence increase their motivation to learn.

Originality/value

The current paper adds to the literature as the motivation to use and engage with LMSs by accounting students is not well understood.

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Article
Publication date: 1 September 1986

Thomas O. Nitsch

In previous efforts I have indicated that Social Catholicism, qua Roman‐Catholic Social Economycs or Économie politique chrétienne, is now at the one and a half century mark…

222

Abstract

In previous efforts I have indicated that Social Catholicism, qua Roman‐Catholic Social Economycs or Économie politique chrétienne, is now at the one and a half century mark, given its formal introduction with the publication of Charles de Coux's Essais d' économie politique at Paris/Lyon in 1832. This was soon to be followed by Alban de Villeneuve‐Bargemont's Christian Political Economy, or Inquiry into the Nature and Causes of Poverty in France and Europe, etc, (1837), the subsequent founding of the Société d'Economie Sociale in 1856 and publication — inter alia — of La réforme sociale (1864) and Exposition of Social Economics (1867) by P. G. Frédéric Le Play; and, contemporarily, by the separate but related efforts of a host of other “thinkers and doers” to both the left or more radical (“Catholic/Christian‐Socialist”) and the right or “individualist” (cum Christianised individuals!) of Le Play's more centrist‐traditional (and, hence, “reactionary”) position. All this was well prior to the promulgation of the first great social encyclical, Leo XIII's Rerum Novarum (RN), in 1891.

Details

International Journal of Social Economics, vol. 13 no. 9
Type: Research Article
ISSN: 0306-8293

Available. Content available

Abstract

Details

EuroMed Journal of Business, vol. 8 no. 3
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 1 December 1998

Maryann O. Keating and Barry P. Keating

John Paul II’s vision of the social economy provides moral guidance to those seeking it. At the same time, it provokes market oriented free enterprise economists by its apparent…

700

Abstract

John Paul II’s vision of the social economy provides moral guidance to those seeking it. At the same time, it provokes market oriented free enterprise economists by its apparent lack of market understanding. Section one attempts to demonstrate how his vision expressed in Laborem Exercens conflicts with conservative free market economists. Section two deals with the moral logic embedded in conservative economic thought and suggests how John Paul II’s vision outlined in his three encyclicals on the social question enhances this perspective.

Details

International Journal of Social Economics, vol. 25 no. 11/12
Type: Research Article
ISSN: 0306-8293

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