scholarly journals Addressing the silver tsunami in the accounting industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Brian M. Dorr ◽  
Shannon L. Feuerhelm
Keyword(s):  
Work Experience ◽  
World Wide ◽  
Research Question ◽  
Professional Services ◽  
Structured Interviews ◽  
Specialized Knowledge ◽  
Accounting Firms ◽  
Content Type ◽  
Hiring Process ◽  
Insight Into

PurposeAs Baby Boomers continue to retire, organizations should have plans in place that successfully execute this transition. Some industries, such as accounting, are unique in that there is specialized knowledge required by employees, including education and work experience. This study examines what accounting organizations are doing to manage this transition. The research question posed is as follows: How are organizations in the accounting industry addressing anticipated retirements?.Design/methodology/approachThis is a qualitative study that is interpretive. In order to answer the research question, six managers who are involved in the hiring process at accounting organizations of varying sizes were interviewed. Semi-structured interviews were conducted and coded using the software program, Dedoose, in order to develop themes that addressed the research question.FindingsBy conducting semi-structured interviews that focused on efforts related to this issue, it was found that accounting organizations are focusing on three aspects related to the research question: Accounting firms are focusing on (1) culture, (2) knowledge and (3) transition as they lead their organizations through this time.Practical implicationsThis research project provides insight into how some accounting organizations are managing issues related to increasing retirements. By knowing how other organizations are handling these issues, accounting organizations can use this knowledge to prepare, themselves, for anticipated retirements. This knowledge is also valuable in other fields that provide professional services (e.g., medical and legal).Originality/valueThis topic has not been fully explored in the accounting industry. The findings of this study are useful to accounting firms, world-wide, as well as to organizations in other professional services fields, world-wide. This research could be further explored in other professional services organizations, such as the health and legal fields.

Incumbent audit firm pricing: a response to entry of the Big Four accounting firms in India

2015 ◽  
Vol 5 (4) ◽  
pp. 382-394
Author(s):  
Barri Litt ◽  
Vikram Desai ◽  
Renu Desai
Keyword(s):  
Emerging Market ◽  
Multivariate Regression Analysis ◽  
Professional Services ◽  
Accounting Firms ◽  
Content Type ◽  
Audit Market ◽  
Price Cutting ◽  
Pricing Dynamics ◽  
Big Four ◽  
Insight Into

Purpose – The purpose of this paper is to explore the audit price reactions of local accounting firms to the entry of the Big Four accounting firms into the Indian audit market, providing unique insight into emerging market dynamics. Design/methodology/approach – Using financial data from Indian audit clients for a ten-year period from 1996 to 2005, the authors conduct a multivariate regression analysis based on extant audit fee literature. Findings – This study finds evidence of a price-cutting strategy on behalf of the local incumbent accounting firms in response to the entry of the Big Four firms. It also shows small-sized incumbent firms to cut prices more drastically relative to medium-sized incumbent firms. Originality/value – This study provides empirical insight into the pricing dynamics of professional services in an emerging market setting. Such insight is increasingly important in our evermore globalized economy where emerging markets are frequently the targets of expansion.

Perceptions on Job Requirements of LIS Graduates in Public Libraries: A Reflection on Public Libraries in KwaZulu-Natal, South Africa

Mousaion ◽  
2019 ◽  
Vol 36 (4) ◽  
Author(s):  
Mpilo Siphamandla Mthembu ◽  
Dennis Ngong Ocholla
Keyword(s):  
Work Experience ◽  
Computer Literacy ◽  
Industrial Revolution ◽  
Information Science ◽  
Public Libraries ◽  
Knowledge Society ◽  
Professional Services ◽  
Theory And Practice ◽  
Library And Information Science ◽  
Structured Interviews

Public libraries play a crucial role in the information and knowledge society. Their access and services in the fourth industrial revolution require review as well as the knowledge of the competency requirements for Library and Information Science (LIS) graduates to offer professional services. This paper presents the competencies LIS graduates require for work. It also seeks to examine the challenges they encounter in public libraries. The study is driven by the notion that a skills gap and a lack of training for LIS professionals are still daunting challenges in most public libraries. The post-positivism paradigm was employed through the triangulation of both qualitative and quantitative methodologies in data collection and analysis. Content analysis and a survey were employed as research methods. The study scanned job advertisements in four newspapers spanning a three-year period (from January 2015 to December 2017). Semi-structured interviews were conducted with assistant directors and structured questionnaires were administered to LIS graduates. Grade 12, one to three years of work experience, computer literacy and communication skills are the most required competencies to work at public libraries. There seems to be no balance between theory and practice offered in most LIS schools, which suggests the need for curricula revision. Employed LIS graduates are facing several challenges, which include lack of practical exposure or knowledge, lack of qualification recognition and individual promotions, and lack of ICT skills and knowledge.

Why Does He Do It? What Explanations Resonate During Counseling for Women in Understanding Their Partner’s Abuse?

2021 ◽  
pp. 088626052198985
Author(s):  
Sally Marsden ◽  
Cathy Humphreys ◽  
Kelsey Hegarty
Keyword(s):  
Partner Violence ◽  
Research Question ◽  
Critical Role ◽  
Mental Health Research ◽  
Individual Characteristics ◽  
Clinical Group ◽  
Structured Interviews ◽  
Women’S Perceptions ◽  
Ipv Perpetration ◽  
Insight Into

Intimate partner violence (IPV) is a complex and multifaceted problem gaining increasing attention within mental health research and practice. IPV explanations focus on both individual and systemic levels; however, it is increasingly acknowledged that a single level explanation may not be sufficient. The practices of clinical disciplines may, however, still privilege an explanation at one level over another, which will influence how they work with clients. It is likely that one such clinical group, psychologists, may play a critical role in helping victim-survivors to understand and explain their experiences of IPV. However, we were unable to find any studies focusing on women’s perceptions of psychologists’ role in this. Additionally, we know little about women victim-survivors’ perceptions of why their partners use IPV. To address these gaps, the research question for this study was: What explanations resonate during counseling for women in understanding their partner’s abuse? To explore this question, 20 women who had seen psychologists after experiencing IPV participated in semi-structured interviews. The interviews were analyzed using reflexive thematic analysis and three themes constructed from the data. The first two themes, narcissist description was helpful and not all bad all the time, showed that the women found it powerful in their healing processes when psychologists offered the opportunity to discuss their partners individual characteristics as explanations for their use of IPV. The third theme, structural explanations, showed that some of the women also reflected on wider structural contexts. Implications for clinical practice include the potential healing effect when practitioners can move along a continuum of explanation levels, covering both the inner and outer worlds. Implications for research into IPV perpetration are that women hold expertise and insight into individual perpetrators and could make valuable contributions to this field.

scholarly journals Student engagement with sustainability: understanding the value–action gap

2014 ◽  
Vol 15 (4) ◽  
pp. 404-417 ◽  
Author(s):  
Gareth Chaplin ◽  
Paul Wyton
Keyword(s):  
Design Methodology ◽  
Strong Association ◽  
Structured Interviews ◽  
Online Questionnaire ◽  
Sustainable Living ◽  
Content Type ◽  
Lack Of Information ◽  
Significant Barrier ◽  
The Uk ◽  
Insight Into

Purpose – The purpose of this paper is to present the findings of research that aimed to determine what university students living in Unite accommodation in the UK understand about the concept of sustainable living. It considers what barriers they perceive to be standing in the way of following sustainable living practices. In particular, the research aimed to explore any value–action gap for the student population with a view to informing future actions to help close any gap. Design/methodology/approach – The study was completed through an online questionnaire survey of students living in halls of residence operated by provider The Unite Group Plc. The survey informed semi-structured interviews and focus groups that explored the issues raised in greater detail. Findings – It was found that students living in Unite properties believed sustainable living to be important, yet levels of understanding were very low and there appeared to be a wide value–action gap. Reasons for this are varied; however, an unexpected theme emerged around the association of effort and importance. There was a very strong association between sustainable living and recycling, which, therefore, saw the lack of adequate recycling facilities as a significant barrier to sustainable living. There were also issues around a lack of information, cost and respondents’ flatmates as further barriers. However, the most significant barrier was the displacement of responsibility for sustainable living to other people or organisations. Originality/value – Gaining an insight into the complexity of attitude and behaviour of students with the sustainability agenda will enable understanding that can be applied to activities that promote sustainability.

Changing brands and impacts on Las Vegas: messages for Asian gambling destinations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lynn Marie Jamieson ◽  
Brandon Douglas Howell ◽  
Carlos Siu Lam
Keyword(s):  
Success Factors ◽  
Las Vegas ◽  
Time Frame ◽  
Business Strategies ◽  
Property Management ◽  
Structured Interviews ◽  
Content Type ◽  
Site Analysis ◽  
Market Strategies ◽  
Insight Into

PurposeThe purpose of this study was to discover, qualitatively, periods of involvement in Las Vegas gambling marketing campaigns and analyze success factors that may be useful to other gambling destinations, particularly in the Asian market.Design/methodology/approachThe study was established to allow a two-pronged approach of semi-structured interviews and site analysis coupled with review of planning and marketing documents in Las Vegas, Nevada 1980–2000 era and ending with the 2019 branding approach.FindingsResults revealed degrees of success and rationales for changes in campaigns over a 40-year period. When analyzing market strategies, it became evident that many factors were involved decisions to visit Las Vegas, such as social, safety and security factors, as well as opportunities for recreation.Research limitations/implicationsGaining access to top level executives proved challenging due to reluctance of subjects wanting to disclose business strategies.Originality/valueThis study was unique in employing qualitative processes to elicit planning and marketing approaches and relative successes or failures from those involved in multi-property management. Further, analysis of documents over a wide time frame provided insight into the pitfalls and strengths associated with various campaigns.

Publishing quantitative careers research: challenges and recommendations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bert Schreurs ◽  
Angus Duff ◽  
Pascale M. Le Blanc ◽  
Thomas H. Stone
Keyword(s):  
Design Methodology ◽  
Team Member ◽  
Research Question ◽  
Editorial Team ◽  
Board Members ◽  
Decision Making Process ◽  
Cross Sectional ◽  
Content Type ◽  
Insight Into

Purpose This article aims to provide prospective authors guidelines that will hopefully enable them to submit more competitive manuscripts to journals publishing careers research.Design/methodology/approach Based on their experience as an author, reviewer and editorial team member, the authors identify the main criteria that a quantitative study must meet to be considered for publication in international peer-reviewed journals covering career-related topics. They emphasize the importance of contributing to the careers literature and of designing the study in accordance with the research question.Findings Manuscripts are rejected because they are insufficiently innovative, and/or because sample, instruments and design are not appropriate to answer the research question at hand. Cross-sectional designs cannot be used to answer questions of mediation but should not be discarded automatically since they can be used to address other types of questions, including questions about nesting, clustering of individuals into subgroups, and to some extent, even causality.Originality/value The manuscript provides an insight into the decision-making process of reviewers and editorial board members and includes recommendations on the use of cross-sectional data.

Creating communities: the use of technology in craft and DIY communities of practice

2014 ◽  
Vol 16 (4) ◽  
pp. 277-295 ◽  
Author(s):  
Kate Holmes ◽  
Anita Greenhill ◽  
Rachel McLean
Keyword(s):  
Communities Of Practice ◽  
Information And Communication Technologies ◽  
Deep Understanding ◽  
Ethnographic Study ◽  
Original Research ◽  
Structured Interviews ◽  
Content Type ◽  
Use Of Technology ◽  
Theoretical Perspectives ◽  
Insight Into

Purpose – The purpose of this study is to gain insight into craft and do-it-yourself (DIY) communities of practice (COPs) and how the use of technology provides ways for participants to connect, share and create. Gaining deeper insights into the practices of these communities may provide new opportunities to utilise within this flourishing domain. Design/methodology/approach – Qualitative methods were adopted to collect data and analysed through an interpretivist lens. Semi-structured interviews were conducted with members of craft and DIY COPs to gain a deep understanding of the broader ethnographic study. Existing theoretical perspectives surrounding COPs have been applied to further current perspectives. Findings – Findings from this study suggest that being part of a COP allows participants to connect to others, build creative enterprise and learn or enhance skills. Insights gained from this study indicate some of the detailed ways in which the application of technology redefines craft and DIY COPs. Research limitations/implications – This study provides a succinct exploration of a vast and fluid domain; if presented with more time and wider resources, the research would include further exploration of virtual COPs. Originality/value – The investigation provides a rich insight into the use of information and communication technologies (ICTs) within craft and DIY COPs. The application of theoretical perspectives from the area of Information Systems (IS) and Technology Management to this domain is regarded as an original research and furthers knowledge in these areas. Originality/value – The investigation provides a rich insight into the use of ICTs within craft and DIY COPs. The application of theoretical perspectives from the area of IS to the domain of craft and DIY culture is original research and extends existing concepts to include skills sharing as a previously unexplored domain.

Role reflections of police reservists: a study of volunteer reserve officers in Malaysia

2018 ◽  
Vol 41 (6) ◽  
pp. 813-827 ◽  
Author(s):  
Phaik Kin Cheah ◽  
N. Prabha Unnithan ◽  
Suresh Suppiah
Keyword(s):  
Police Officers ◽  
Design Methodology ◽  
Theory Approach ◽  
Structured Interviews ◽  
Content Type ◽  
The Public ◽  
Role Orientations ◽  
Grounded Theory Approach ◽  
Practical Implications ◽  
Insight Into

PurposeThe purpose of this paper is to investigate the work roles of the Royal Malaysia Police Volunteer Reserve officers.Design/methodology/approachA grounded theory approach was utilized for the generation and analysis of the data. Data were collected through interviews, observations and follow-ups. Semi-structured interviews were conducted with 20 male and female volunteer reserve officers and 5 regular police officers aged between 24 and 58 years of mixed socioeconomic backgrounds, ethnicities and ranking in the Royal Malaysia Police force. Two civilian respondents (spouses of the Police Volunteer Reserve officers) were also interviewed for this study for the purpose of theory sampling.FindingsThe data were analyzed qualitatively resulting in a model of Royal Malaysia Police Volunteer Reserve officer roles consisting of four orientations.Research limitations/implicationsStudy outcomes are discussed theoretically and administratively. The four role orientations identified will assist researchers studying police reserve volunteerism.Practical implicationsStudy outcomes allow administrators to utilize and deploy police reservists in consonance with the four role orientations identified.Social implicationsThis study provides insight into how police reservists conceive of and execute their roles as they negotiate them in relation to the regular police officers they work with and the public from which they are drawn.Originality/valueThis is the first study of police volunteerism in Malaysia.

Youth high unemployment/unemployability in South Africa: the unemployed graduates' perspectives

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zethembe Mseleku
Keyword(s):  
South Africa ◽  
South African ◽  
Work Experience ◽  
Critical Role ◽  
Structured Interviews ◽  
Cooperative Effort ◽  
Content Type ◽  
South African Universities ◽  
Skills Mismatch ◽  
Graduate Unemployment

PurposeThe purpose of this paper is to explore youth graduate unemployment and unemployability as a development problem in South Africa.Design/methodology/approachThis exploratory study applied a qualitative research method to elicit the perspectives of youth graduates regarding their unemployment and unemployability. A total of 30 face-to-face semi-structured interviews were conducted with unemployed youth who recently graduated from five South African universities.FindingsThe results indicate that, as youth graduate unemployment increases in South Africa, graduates become hopeless in terms of securing employment. The participants attributed their unemployment to multidimensional factors that include limited demand in the labour market, skills mismatch and lack of work experience.Research limitations/implicationsThis research exclusively focused on graduates from five South African universities; hence, the results of this small qualitative study cannot be generalised to the entire South African population. However, this paper offers important insights that may form the foundation for a nationwide study on a related topic.Originality/valueThis paper presents important insights that influence policy makers, government and other relevant stakeholders to develop alternative solutions to youth graduate unemployment. This paper recommends that government should play a critical role in bridging the gap between higher education and industry in order to address youth graduate unemployment. It also calls for a more cooperative effort between government, higher learning institutions and employers in order to create job opportunities for youth graduates in South Africa.

Peruvian small and medium-sized enterprises and COVID-19: Time for a new start!

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Susanne Durst ◽  
Mariano Martin Genaro Palacios Acuache ◽  
Guido Bruns
Keyword(s):  
Latin America ◽  
Crisis Management ◽  
Structured Interviews ◽  
Content Type ◽  
Qualitative Research Design ◽  
The People ◽  
Starting Point ◽  
The Difference ◽  
Insight Into

Purpose Crises of any type have become an integral part of business activity and responses to them could make the difference between survival and failure. This applies in particular to small and medium-sized enterprises (SMEs). Taking the coronavirus (COVID-19) pandemic as a starting point, this study aims to investigate how Peruvian SMEs have been coping with COVID-19 so far. Based on that a conceptual framework is proposed which highlights the practice of SMEs trying to deal with a new type of crisis. Design/methodology/approach The study is based on an exploratory qualitative research design involving 25 semi-structured interviews conducted in Peruvian SMEs. Findings The findings demonstrate how the Peruvian firms studied to adapt to the new situation and initiate responses to increasing the chance of survival. Furthermore, the role of the companies’ decision-makers, as well as the role of crisis management and other related approaches in the companies are shown. Research limitations/implications The paper expands the underdeveloped body of knowledge regarding crisis management in Latin America in general and crisis management in SMEs by providing insight into how Peruvian SMEs perceive and adapt to the COVID-19 pandemic. Practical implications The findings presented in this paper have implications for both managers and managerial staff of SMEs but also for the people in charge of the curricula at universities and other teaching-focused institutes. Originality/value To the authors’ knowledge, this is the first empirical study of crisis management on the impacts of COVID-19 with a dedicated focus on SMEs from Latin America. It provides fresh insight into current reactions to the Pandemic.

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