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Examines the issues which are involved in teacher placements from the viewpoint of the teacher and the business person. Demonstrates the work of the Teacher Placement Service in ensuring that teacher placements become central to school development priorities and improving the quality and quantity of business placements in education. Emphasizes the importance of partnership between education and business to increase the pupils′ understanding of industry and prepare them for the world of work.

Research has highlighted the cognitive nature of the business model intended as a cognitive representation describing a business’ value creation and value capture activities. Although the content of the business model has been extensively investigated from this perspective, less attention has been paid to the business model’s causal structure – that is the pattern of cause-effect relations that, in top managers’ or entrepreneurs’ understandings, link value creation and value capture activities. Building on the strategic cognition literature, this paper argues that conceptualizing and analysing business models as cognitive maps can shed light on four important properties of a business model’s causal structure: the levels of complexity, focus and clustering that characterize the causal structure and the mechanisms underlying the causal links featured in that structure. I use examples of business models drawn from the literature as illustrations to describe these four properties. Finally, I discuss the value of a cognitive mapping approach for augmenting extant theories and practices of business model design.

This paper explores the creation of a global protocol on ethics in public relations. It begins by looking into the global ethical debate. It examines existing codes of ethics of a selection of public relations institutes and associations around the world, provides comparative analysis of these codes and discusses the pros and cons of their enforcement. It suggests that the immediate way forward in a highly litigious world is to provide some values‐based guidance to member associations together with access to an evolving database of case studies illustrating ethical problems. In the medium term more effective sanctions may be possible.

The purpose of this paper is to examine the impact of key antecedents of unified theory of acceptance and use of technology model 2 on behavioral intention to accept and use mobile payment systems in National Capital Region, India.

A sample of 267 mobile payment system users in National Capital Region was obtained through an online survey. A partial least squares method was used to find out whether key antecedents of UTAUT2 predict behavioral intention to accept mobile payment systems which further predicts use behavior toward mobile payment systems.

The research substantiates that performance expectancy, effort expectancy, habit and facilitating conditions significantly predict behavioral intention, which in turn significantly predict use behavior to use mobile payment systems. Both social influence and hedonic motivation were weak predictors of behavioral intention.

The research substantiates that performance expectancy, effort expectancy, habit and facilitating conditions significantly predict behavioral intention, which in turn significantly predict use behavior to use mobile payment systems. Both social influence and hedonic motivation were weak predictors of behavioral intention.

The research substantiates that performance expectancy, effort expectancy, habit and facilitating conditions significantly predict behavioral intention, which in turn significantly predict use behavior to use mobile payment systems. Both social influence and hedonic motivation were weak predictors of behavioral intention.

The purpose of this paper is to analyse the culture change management programme in one UK NHS ambulance service, documenting various perverse consequences of the change management and suggest further research implications.

The paper reviews the literature on “culture” and “culture change” and identifies several perverse consequences of a culture change management programme through an in-depth case study analysis, based on interviews with trust staff and policy experts along with non-participant observation. Study was given ethical approval by the local NHS research ethics committee.

Significant negative consequences of the culture change management programme in the ambulance service are systematically documented. The paper argues that any worthwhile study of organisational culture change management must take into account the perverse consequences of such a process and its overall impact on employees.

These findings come from detailed investigation from only one large ambulance trust in the UK. However they have significant implications for the organisational “culture-performance” debate.

The paper draws out several policy and practice implications from this empirical study. Any meaningful evaluation of culture change initiatives should be seen not only in relation to success in achieving planned objectives, but also by keeping in mind negative consequences of culture change programmes.

This paper makes an original contribution in identifying and systematically documenting the disjuncture between stated and unintended consequences of ambulance culture change management programme, which will be of value to academics, practitioners and policy makers including theory building.

Over the last 20 years we have witnessed the emergence of a large‐scale, world‐wide academic movement concerned with the management of services. This paper charts the role and impact of operations management on this movement and proposes that the current key focus for service academics should be with the application of frameworks and techniques. Also suggests that as the service movement has grown, with increasing overlap between the subjects of operations, marketing and HRM for example, there is a need to “return to roots”. Contends that service academics, in their bid to develop cross‐functional service management material, may have lost, or inadvertently ignored, the strength of their core disciplines. Re‐focusing on the traditional strengths of operations management, such as performance quality, design, and operational improvement, might help provide a greater rigour to the developing subject of service management. Discusses nine areas for service operations research and suggests specific research questions. The topics include linking operational performance to business drivers, performance measurement and operations improvement, service design, service technology, the design of internal networks and managing service capacity.

The purpose of this study is to investigate the effect of Chinese auditors' personal values (guanxi and ethical orientations) on their ethical reasoning (ethical judgments and behavioral intentions). In addition, this study aims to explore the joint effect of guanxi and ethical orientation on auditors' ethical reasoning.

This study is based on a field survey of 191 auditors working in Certified Public Accounting (CPA) firms that operate in the People's Republic of China (China).

The main findings indicate that guanxi and relativism orientations negatively associate with, while idealism orientation positively associates with, auditors' ethical judgments and behavioral intentions. However, when decomposing the overall ethical judgment into three judgment groups, the main effects of guanxi and ethical orientations on auditors' ethical judgments become marginal and those effects fully hold only when using acceptability as criteria to judge questionable behavior in the vignettes. In addition, the results of the joint effect of guanxi and ethical orientations indicate that guanxi orientation weakens both the positive effect of idealism and the negative effect of relativism orientations on auditors' ethical reasoning.

This study contributes the literature by investigating the ethical reasoning of auditors in a country with a relatively weak legal system that relies on guanxi (literally, interpersonal relationships and connections) culture to operate business. Furthermore, this study extends the literature by documenting the moderating effect of guanxi orientation on the relation between auditors' ethical orientation and their ethical reasoning.

This study examines whether country-level financial integration affects firms' accounting choices and the quality of financial information.

This study employs Propensity Score Matching (PSM), and panel regressions of a large sample of data from 20 emerging markets over the period 1987–2018.

This study finds evidence that increased level of financial integration is significantly positively associated with firms' accruals earnings management (AEM) and real earnings management (REM).

Findings in the study have implications for standard-setting bodies that aim to enhance the usefulness of financial reporting quality. The study also has implications for various initiatives by governments in emerging markets aimed at raising investor confidence and fostering stock market development through greater financial integration.

Findings in the study have implications for standard-setting bodies that aim to enhance the usefulness and quality of financial reporting. The findings can be of interest to analysts, auditors and other monitoring institutions who play a crucial role in detecting earnings management and reducing information asymmetry. Finally, the study has implications for various initiatives by governments in emerging markets aimed at raising investor confidence and fostering stock market development through greater financial integration.

Findings in the study reveal how country-level financial integration affects accruals and real earnings management in a sample of firms from 20 emerging markets. Further, the study adds to the growing body of literature on emerging markets where capital markets mechanisms, regulatory environment and firm's corporate governance are distinct to developed markets.

Although it has been proposed that recall processes play a role in the retail sales effects of 9‐ending pricing, substantial effects of price endings on the level of recalled prices has not been demonstrated. With an improved testing procedure, it is found that the level of a set of prices with low ending digits (such as 1 or 2 in the dollars place) is more likely to be overestimated in recall than the level of equivalent sets of prices with high ending digits (such as 6, 7, or 9 in the dollars place). The results of the study support the role of left‐to‐right processing of price information and point out some consequences for retailers of the use of low numbers in price‐ending digits.