Students' experiences of learning in a third-year management accounting class: Evidence from New Zealand

An extensive body of literature in higher education (for example, Marton and Säljö, 1984; Prosser and Trigwell, 1999) explores learning from the perspectives of students. Säljö (1979) formed the basis of Sharma's (1997) first study exploring accountancy students' conceptions of learning. Using an open-ended questionnaire administered to third-year management accounting students, this paper investigates accountancy students' conceptions of learning, and extends Sharma's (1997) study by examining the relationship between conceptions of and approaches to learning, and more specifically students' contextual experiences of learning in lectures and tutorials. Findings indicate that, while some students seek understanding as an outcome of their learning, the majority perceive learning quantitatively in terms of knowledge acquisition, reproduction and application. A new classification of the locus of responsibility for learning as perceived by students suggests that a more distributed concept of responsibility might result in enhanced learning outcomes.     

Regulatory fit effects of gender and marketing message content

Many US adults do not get enough daily physical activity. To change behavior, governments and other agencies design marketing messages encouraging more physical activity. A lab experiment draws on Regulatory Focus Theory to examine health communication's persuasive effects on physical activity. This study identifies gender differences in chronic regulatory focus and shows that congruence between message regulatory focus and the message recipient's gender is effective, particularly for males. Results also show that emotions mediate regulatory fit effects on intentions. Further, chronic regulatory focus mediates these effects on emotions. Results inform implications for theory as well as for practitioners who design health-marketing messages.     

Transforming visitors into members in online brand communities: Evidence from China

Using observational learning theory, this study investigates how simply viewing posts can affect visitors' intentions to join an online brand community. The study finds that the viewing of posts leads to informational value and perceived social value, which in turn increases visitors' intentions to participate in the community. For visitors with brand ownership, both informational value and perceived social value play full mediating roles; for visitors without brand ownership, both values play partial mediating roles. In addition, for visitors with brand ownership, informational value is just as important as perceived social value in shaping their participation intentions; for those without brand ownership, perceived social value is more important than informational value. The findings enrich the brand community literature and provide implications for brand community development.     

Exploring supply management status,internal collaboration and operating performance

An important internal link in the supply chain is between supply managers and their internal customers. These individuals must collaborate to determine purchase specifications, develop sourcing strategies, ensure supplier performance, and maintain effective supplier relationships. Using power and social networking as the theoretical lenses, we develop and test a conceptual model examining the supply management function’s status, supply manager’s networking behavior, collaboration with the internal customer, and operating performance (lower cost, better quality, faster delivery, and consistent delivery). We also examine the mediating effect of collaboration and networking behavior on the positive effect of status and operating performance. Data gathered in an online survey of supply management professionals are examined using path analysis. Results show that without including the mediators, supply management status is directly related to all four operating performance measures. It is also positively related to collaboration with the internal customer and networking behavior. Contrary to expectations, the supply manager’s networking behavior is not related to collaboration with the internal customer. Collaboration is positively related to all four operating performance measures. However, the supply manager’s networking behavior is only related to one operating performance measure, better quality. Mediation analysis shows that supply management status has a direct effect on faster delivery performance beyond what is explained by collaboration and the supply manager’s networking behavior. The findings suggest that organizations should look for ways to elevate the status of the supply management function to improve internal collaboration and operating performance.     

Has China run out of surplus labour?

Many recent studies claim that China has reached a Lewisian ‘turning point’ in economic development, signalled by rising wages in urban areas and the exhaustion of rural surplus labour. In this paper we show that despite some evidence of rising nominal urban unskilled wages between 2000 and 2009, there is little in the data to suggest that this wage increase has been caused by unskilled labour shortages. China still has abundant under-employed workers with very low income in the rural sector. We argue that China's unique institutional and policy-induced barriers to migration have both prevented many rural workers from migrating to cities and also reduced the migrants' length of stay. We project that under alternative institutional settings, the migrant stock could easily be doubled from the current 150 million to 300 million by increasing either the average length of migrant stay, or the migrant inflow, or both.     

The return from travel: a new beginning?

Within the context of the return from long-term travel, this paper uncovers the transitional and at times traumatic nature of return for 24 OE (overseas experience) travellers. Important considerations are raised in respect of easing repatriation distress among those returning from long-term travel. Contributing an understanding of the experience of return from travel, this paper proffers that return to the place one left to travel from does not necessarily mark the end of the journey. Conversely, it can mark a new beginning. As such, we argue that a broader framework for examining the travel experience is called for; notably, one that extends the examination of the travel experience to the return phase and beyond.     

Research Methods in Taxation Ethics: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (University of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- (and profession-) specific test, and details the manner in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the tax-specific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons.     

The Effects of Environmental Factors on the Behavior of Chinese Managers in the Information Age in China

This paper examines the effects of environmental factors on the ethical behavior of managers using computers at work in Mainland China. In this study, environmental factors refer to senior management, peer groups, company policies, professional practices, and legal considerations. Ethical behaviors include attitudes to disclosure, protection of privacy, conflict of interest, personal conduct, social responsibility, and integrity. A questionnaire survey was used for data collection, and 125 mainland Chinese managers participated in the study. The results show that peer groups, professional practices, and legal considerations do influence the ethical behavior of mainland Chinese managers in the areas of social responsibility, integrity, and accountability. A discussion of the implications of the results is also provided in this paper.