Tony Mortensen and Richard Fisher
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…
Abstract
Purpose
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).
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
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.
Originality/value
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.
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Brenda A. Barker Scott and Michael R. Manning
Ask leaders what their organizations need more of to thrive, and many will identify collaboration. Yet many collaborative efforts fail. A focus on the inner workings of teams, to…
Abstract
Ask leaders what their organizations need more of to thrive, and many will identify collaboration. Yet many collaborative efforts fail. A focus on the inner workings of teams, to the exclusion of the ecosystem in which teams work, has masked the importance of a collaborative context. We undertook a single case study of an exemplar firm with the intent of offering a nuanced illustration of the collaborative workplace. We illustrate how three contextual factors related to work, relationships, and behaviors shift the setting from a place where collaboration is hard to do, to one that embodies collaboration as a widespread competence.
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Tony Butler, Stephen Allnutt and Baohui Yang
Our objective was to compare the physical health status of adult prisoners with and without a mental illness. Mental illness was diagnosed in a sample of 557 Australian prisoners…
Abstract
Our objective was to compare the physical health status of adult prisoners with and without a mental illness. Mental illness was diagnosed in a sample of 557 Australian prisoners using the Composite International Diagnostic Interview (CIDI). Physical health measures included self‐reported chronic health conditions, recent health complaints and symptoms, self‐assessed health using the Short‐Form 36 Health Survey (SF‐36), and markers of infectious diseases known to be highly prevalent among prisoner populations (hepatitis A, hepatitis B, and hepatitis C). Men and women with a mental illness had lower scores on the SF‐36 compared with those without a mental illness indicating poor overall health. Adjusting for age and sex, a diagnosis of any mental illness (symptoms of psychosis, anxiety or affective disorder) was positively associated with a history of head injury, back problems, asthma, peptic ulcers, cancer, and epilepsy/seizures. There was a significant association between post traumatic stress disorder and asthma, a history of head injury, peptic ulcers, and cancer. There was no significant difference in the proportion of current tobacco smokers in the mentally ill and nonmentally ill groups (81% vs. 77%, p = 0.33). However, those with a mental illness were less likely than those with no diagnosis to exercise in the past 4 weeks (79% vs. 89%, p = 0.002). Mentally ill prisoners also have significant physical co‐morbidity compared with the non‐mentally ill. These findings suggest that those providing mental health services to prisoners should adopt a holistic approach embracing both mental and physical health.
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Mads Mortensen and Jan Arlbjørn
This paper aims to investigate the concept of inter‐organisational supplier development programs and to stress the importance of considering suppliers' interest and motivation…
Abstract
Purpose
This paper aims to investigate the concept of inter‐organisational supplier development programs and to stress the importance of considering suppliers' interest and motivation when implementing development initiatives.
Design/methodology/approach
This paper's theoretical framework is based on an in‐depth literature review that analyses how extant supplier development literature considers an inter‐organisational approach. A single case study of eight inter‐organisational relationships is also included.
Findings
The literature review reveals a lack of focus on inter‐organisational approaches to supplier development, even though the literature mentions it as a missing theme. Customer attractiveness is presented as one approach that takes supplier view and motivation into consideration. This idea is supported by the case study, which indicates that supplier performance is influenced by perceived customer attractiveness.
Research limitations/implications
This paper is based on only a single case study and does not provide the basis for statistical generalisation. A theory on customer attractiveness is under development, and the analysis presented here is based on the theoretical findings.
Practical implications
Because suppliers can have their own strategic agendas, such as prioritising developments with the most attractive customers, buyers should consider suppliers' perspectives and motivations when analysing and implementing supplier development programs.
Originality/value
This paper is among the first to focus on the importance of viewing both parties' interest in a buyer‐supplier relationship when implementing supplier development initiatives. The concept of customer attractiveness as an inter‐organisational approach represents a valuable addition to supplier development literature.