scholarly journals Researching accounting

2018 ◽  
Vol 8 (3) ◽  
pp. 412-424
Author(s):  
Hasri Mustafa
Keyword(s):  
Design Methodology ◽  
Developing Nations ◽  
Early Research ◽  
Methodological Issues ◽  
Content Type ◽  
Research Context ◽  
Hands On ◽  
English Speaking ◽  
Key Topics ◽  
Practical Implications

Purpose The purpose of this paper is to engage, cooperate and communicate for a more visible form of research accounting in early research settings, especially by those in non-native English speaking and developing nations. Design/methodology/approach The paper highlights four early research settings: in writing a research undertaking, in gaining acceptance of a research undertaking, in situating the self in the research context and in the renegotiation of the research context. Findings The paper finds that although organisations offer a forum for a discussion of socialising form of accounting, organisational communication inverts many of the norms of academic etiquettes. It interrupts, takes statements out of context and challenges the academic claim of accounting as a language of business. Practical implications The paper alerts corporations, managers, supervisors and researchers that communicating accounting is distinct from communication skills, though both emphasise that communications comprise behaviours which can be learned. Inexperienced researchers are not the only potential readers of the paper. The study is an attempt to provide accounting researchers with a resource for making informed decisions concerning the communication type they face and by placing their research agenda within the appropriate accounting characterisations. Originality/value The paper broadens the view of what constitutes knowledge of accounting and the knowledge about accounting and the ways to attain them. The key topics explored in the study provide “hands-on” methodological issues that could be adapted for use on similar programmes.

Anatomy of successful tourism shopping districts

2020 ◽  
Vol 6 (4) ◽  
pp. 831-846
Author(s):  
Bob Mckercher
Keyword(s):  
New York ◽  
Design Methodology ◽  
Content Type ◽  
Face To Face ◽  
Local Stakeholders ◽  
English Speaking ◽  
Operational Issues ◽  
Retail Shopping ◽  
Practical Implications

Purpose The purpose of this paper is to analyse the factors that make tourist shopping districts successful. Design/methodology/approach In total, 12 sets of face-to-face interviews were conducted in 7 cities on 4 continents in September and October, 2019. In total, 21 individuals participated in the interviews. Interviews were conducted in Bangkok Thailand, Singapore, Melbourne and Brisbane Australia, Ottawa Canada, New York USA (three sets of interviews) and London England (four sets of interviews). Findings The literature focusses on operational issues, while respondents highlighted higher order issues relating primarily to organisational structure, governance and funding. Research limitations/implications The study focusses primarily on English speaking jurisdictions, with the exception of Bangkok. As such, the results may not be generalisable to non-English speaking economies. Practical implications Insights into factors influencing the success of tourism retail shopping districts are highlighted, especially the role of governance and creativity. Social implications The paper indicates that local stakeholders also play a key role in the success of such districts. Originality/value This is the first comprehensive, global study of the factors that make tourism shopping districts successful.

Exploring international atmospherics

2019 ◽  
Vol 47 (4) ◽  
pp. 368-383 ◽  
Author(s):  
M. Paz Toldos ◽  
Eva M. González ◽  
Scott Motyka
Keyword(s):  
Consumer Behavior ◽  
Design Methodology ◽  
Brand Image ◽  
Retail Store ◽  
Content Type ◽  
Global Brand ◽  
English Music ◽  
English Speaking ◽  
Retail Atmospherics ◽  
Practical Implications

PurposePrevious research has demonstrated that, in retail settings, music has some of the largest effects on consumer behavior. However, it is still unknown how the language of the lyrics (native vs foreign) affects consumer behavior. In order to address this gap in retail atmospherics, the purpose of this paper is to examine the differential effects of the language of the lyrics of the music played and explain the interactions between the music language and volume.Design/methodology/approachThe data were obtained from a field study conducted in an apparel store and from 241 shoppers speaking Spanish as their native language. The study involved the manipulation of language of the lyrics of music played in the store (native vs foreign).FindingsResults indicate that customers in a non-English speaking country are more likely to make purchases when music is played in English, which fits with the store’s global image. This effect is mediated by time spent in the store.Practical implicationsFor managers of global apparel brands, the results suggest that English music may be a good option to increase time spent in the store and subsequent purchases. This is especially attractive as music is an atmospheric cue that can be easily modified at less expense than other atmospheric cues.Originality/valueThis work is the first to demonstrate that fitting the language of the lyrics of music in an international retail store to a global brand image affects consumer behavior. Furthermore, it demonstrates that atmospherics research may not directly transfer to non-English speaking countries.

Lessons from adopting a maker approach to teaching operating systems with Raspberry Pi

2018 ◽  
Vol 15 (2) ◽  
pp. 119-131
Author(s):  
Wing-Kwong Wong
Keyword(s):  
Operating Systems ◽  
Design Methodology ◽  
Raspberry Pi ◽  
Maker Movement ◽  
Black Line ◽  
Content Type ◽  
Hands On ◽  
Approach To Teaching ◽  
Practical Implications ◽  
The Maker Movement

Purpose This paper aims to propose a maker’s approach to teaching an operating systems (OSs) course in which students apply knowledge of OSs to making a toy robot by focusing on input/outputs, hardware devices and system programming. Design/methodology/approach Classroom action research is involved in this study. Findings After the course was taught in this maker’s approach in two consecutive school years, some observations were reported. Students were enthusiastic in doing a series of assignments leading to the completion of a toy robot that follows a black line on the ground. In addition to enjoying the learning process by making tangible products, the students were excited to be able to demonstrate the skills and knowledge they learned with the robots they made. Research limitations/implications The research results were based mainly on the instructor’s observations during the lectures and labs. Practical implications Lessons from this study can inspire other instructors to turn traditional engineering courses into maker courses to attract students who enjoy making. Industry should welcome engineering graduates to join the companies with more hands-on experiences they have gained from maker courses. Social implications Although the maker movement has attracted much attention in K12 education, there is little research that studies how this maker spirit can be incorporated in traditional engineering courses that focus mainly on theories or software. Originality/value Including electronics and mechanical components in programming assignments would bring surprising effects on students’ motivation in learning.

Dubai Shopping Festival: tourists’ nationality and travel motives

2014 ◽  
Vol 5 (2) ◽  
pp. 116-131 ◽  
Author(s):  
Sangeeta Peter ◽  
Victor Anandkumar
Keyword(s):  
Empirical Study ◽  
Design Methodology ◽  
Research Literature ◽  
Demographic Characteristics ◽  
Destination Marketing ◽  
Content Type ◽  
Tourism Product ◽  
Marketing Organisation ◽  
English Speaking ◽  
Practical Implications

Purpose – Tourists differ in their needs, motives and activities but they can be described based on demographic characteristics, nationality being one of them. The purpose of this paper is to compare the different nationalities travelling to Dubai during the Dubai Shopping Festival on their travel motives. Design/methodology/approach – Data were collected from 604 English-speaking tourists, using the mall intercept technique, during the XVIII edition of the shopping festival from January-February 2013. Findings – The study found that a total of 23 nationalities differed on their travel motives. Research limitations/implications – Only English-speaking tourists were included in the study. Practical implications – Tourists from different nationalities differ on their travel motives .The findings of this study will help the Destination Marketing Organisation in understanding the travel motives of the tourists which would help in developing products and market-specific destination promotion. Originality/value – Shopping festivals are being promoted by various destinations as a tourism product. Yet there is a lack of research literature on this topic. This empirical study on travel motives of international tourists visiting a shopping festival will be a worthy addition to the literature.

Human resource development in Brazil

2016 ◽  
Vol 24 (2) ◽  
pp. 42-44
Keyword(s):  
Human Resource Development ◽  
Human Resource ◽  
Design Methodology ◽  
Resource Development ◽  
Developing Nations ◽  
Point Of View ◽  
Content Type ◽  
Pertinent Information ◽  
Developed Nations ◽  
Practical Implications

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings – Globalization has inspired and created numerous questions, including many within the realms of human resource development (HRD). However, the focus of these questions tends to be from the point of view of developed nations and the effect on either their own HRD issues, and rarely consider what the effects are on developing nations and their HRD activities and policies. Yet, these questions should not be pushed to the back of the queue, as the extent to which HRD can progress effectively is dependent on both sides of the equation. Practical implications – The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value – The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Improving international competitive strategy

2018 ◽  
Vol 34 (6) ◽  
pp. 19-21
Keyword(s):  
Case Studies ◽  
Competitive Strategy ◽  
Design Methodology ◽  
Reading Time ◽  
Developing Nations ◽  
Content Type ◽  
Developed Markets ◽  
Managerial Ties ◽  
Pertinent Information ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Organizations coming from developing nations to developed markets need to consider managerial ties in order to gain advantage from contingency performance strategies. Originality/value The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Discriminant analysis in export research: an imperative for methodological rigor

2017 ◽  
Vol 29 (1) ◽  
pp. 145-170 ◽  
Author(s):  
Eldrede T. Kahiya
Keyword(s):  
Content Analysis ◽  
Discriminant Analysis ◽  
Design Methodology ◽  
Future Research ◽  
Validity And Reliability ◽  
Content Type ◽  
Future Studies ◽  
Research Context ◽  
Methodological Rigor ◽  
Practical Implications

Purpose The purpose of this paper is to appraise methodological rigor in the application of discriminant analysis (DA) in export-focused research and to offer guidelines for future studies. Design/methodology/approach The sample includes 89 empirical peer-reviewed studies, comprising 102 models published over the period 1979-2014. Content analysis and vote counting are used to evaluate each of these studies. Findings This review highlights major flaws in the application of DA in export research. The shortcomings are self-evident particularly concerning suitability of DA for research context, completeness in the reporting of descriptive results, and validity and reliability of predictive results. Practical implications The study takes the position that the lack of methodological rigor may be undermining the eminence of knowledge in exporting, and this has extensive implications for both researchers and practitioners. Originality/value This review outlines steps to assess methodological rigor associated with DA and offers guidelines for scholars seeking to enhance rigor in future research.

A revision of Hofstede’s individualism-collectivism dimension

2017 ◽  
Vol 24 (3) ◽  
pp. 386-404 ◽  
Author(s):  
Michael Minkov ◽  
Pinaki Dutt ◽  
Michael Schachner ◽  
Oswaldo Morales ◽  
Carlos Sanchez ◽  
...  
Keyword(s):  
Cultural Differences ◽  
National Culture ◽  
Design Methodology ◽  
Developing Nations ◽  
Strongly Correlated ◽  
Valid Measure ◽  
National Cultures ◽  
Content Type ◽  
Future Studies ◽  
Practical Implications

Purpose The purpose of this paper is to provide an updated and authoritative measure of individualism vs collectivism (IDV-COLL) as a dimension of national culture. Design/methodology/approach Rather than focus solely on Hofstede’s classic work, the authors review the main nation-level studies of IDV-COLL and related constructs to identify the salient cultural differences between rich societies and developing nations. The authors conceptualize and operationalize IDV-COLL on the basis of those differences and propose a new national IDV-COLL index, using new data from large probabilistic samples: 52,974 respondents from 56 countries, adequately representing the national cultures of all inhabited continents. Findings The proposed index is a new, valid measure of IDV-COLL as it is strongly correlated with previous measures of closely associated constructs. As a predictor of important cultural differences that can be expected to be associated with IDV-COLL, it performs better (yields higher correlations) than any known measure of IDV-COLL or a related construct. Research limitations/implications An important facet of IDV-COLL – in-group favoritism vs out-group neglect or exclusionism – does not transpire convincingly from the authors’ operationalization of IDV-COLL. The study relies on self-construals. Respondents are unlikely to construe their selves in terms of such concepts. Practical implications The new IDV-COLL measure can be used as a reliable, up-to-date national index in studies that compare the cultures of rich and developing nations. The new IDV-COLL scale, consisting of only seven items, can be easily used in future studies. Originality/value This is the first IDV-COLL measure based on the communalities of previous studies in this domain and derived from large probabilistic samples that approach national representativeness. The superior predictive properties of the authors’ new measure with respect to extraneous variables are another important strength and contribution.

SMEs and reverse innovation

2017 ◽  
Vol 33 (9) ◽  
pp. 25-27
Keyword(s):  
Open Innovation ◽  
Design Methodology ◽  
Reading Time ◽  
Developing Nations ◽  
Reverse Innovation ◽  
Content Type ◽  
Emerging Nations ◽  
Massive Growth ◽  
Pertinent Information ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Massive growth in China, India, and other emerging nations offers considerable opportunities for businesses to exploit. Rising middle-class consumers in such countries have new needs to fill. Growing awareness among them of healthcare is creating specific demands. SMEs can engage in open innovation with different partners to fill existing voids and satisfy these consumer requirements. Scope simultaneously exists for reverse innovation whereby products initially aimed at developing nations can subsequently be modified for sale within developed Western markets. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Is the French sociology of organisations specifically French?

2014 ◽  
Vol 22 (4) ◽  
pp. 534-550 ◽  
Author(s):  
Yves Frederic Livian
Keyword(s):  
Design Methodology ◽  
Field Studies ◽  
Analysis Model ◽  
Content Type ◽  
School Based ◽  
Scientific Project ◽  
English Speaking ◽  
French Sociology ◽  
Practical Implications ◽  
Sociology Of Organisations

Purpose – The purpose of this paper is to study the contribution of French sociology of organisations (mainly represented by M. Crozier, E. Friedberg and J.D. Reynaud) to the knowledge of organisations in the French context, specially through the “bureaucratic phenomenon”. Design/methodology/approach – The author shows that the work has provided a relevant picture of some of the main characteristics of a “French way of organising”, but shows in a second part that French specificities are only a part of the authors’ scientific project, and discusses some of the reasons why it did not get a large international recognition in the English-speaking literature. Findings – The article provides a summary of the analysis and a discussion of its relevance to the French context today. It opens a reflection about the question as to whether a sociological school based on field studies can be used outside of its original context of conception. Research limitations/implications – The author does not have the ambition of an exhaustive overview of the international impact of this school. Practical implications – The author aims at a reevaluation of the contribution, for English-speaking academics, and at a development of the thinking about the use of the “strategic analysis” model. Originality/value – An examination of the today relevance of the “bureaucratic” model in France, and a better knowledge of the interest of this school outside France.

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