UK intermediate financial accounting courses: a survey

This paper reports the results of a survey carried out in 1991/92 inquiring into intermediate (usually second year) financial accounting courses, taught in UK accounting and/or finance degree programmes. The areas reviewed were: course objectives, syllabus, lecturers' perceptions of syllabus, textbooks used, other teaching aids (including computers), student contact hours, follow-on courses and assessment. The response rate was 79%. The courses tended to be integrated combinations of accounting theory and practice. The growing number of accounting standards did not prove to be a significant problem as most lecturers did not aim for comprehensive coverage. Over half the respondents used computers in teaching their course.     

User Perceptions of Mobile and Online Channels for Purchasing Financial Products

ABSTRACT

This study investigates users' perceptions of costs and benefits of mobile versus online, PC-based, channels for accessing financial information and completing financial transactions. Results indicate that, in the financial services context, the mobile channel has no perceived advantages over the online channel. The older online channel does have several perceived advantages related to transaction cost, risk, ease of use, meeting financial goals, and information accessibility. The channels are similar on four dimensions, but most of the similarities arise because the online and mobile channels enable purchase of the same financial products. Finally, users are more willing to use the mobile channel for less risky tasks (accessing information) than they are for more risky tasks (buying financial products).     

Influences of consumer characteristics on fairness perceptions of revenue management pricing in the hotel industry

Fairness perceptions play an important role in customers’ behavior, and this study explores which consumer characteristics influence fairness perceptions of revenue management (RM) pricing in the hotel context. To examine such differentiating characteristics, the study conducts a logit analysis by comparing two groups: one group of customers who consider hotels’ RM practices to be fair and the other group considers the practices to be unfair. The findings provide an opportunity for hotel managers to identify customers’ particular characteristics that affect customer's perceptions of the fairness of hotels’ RM pricing practices.     

Expectations and Perceptions of Overseas Students in a Post-graduate Corporate Accounting Subject: A Research Note

This study examines the expectations and perceptions of overseas students undertaking the post-graduate corporate accounting subject taught at an Australian university. An understanding of students' perceptions and expectations in learning of the subject is important in assisting accounting academics to enhance their teaching programmes, and to manage the diverse student cohorts which are now a feature of university classrooms in Australia. The findings show that overseas students expected the post-graduate corporate accounting subject to be challenging and interesting. Moreover, they expressed a strong desire that the subject should emphasise the practicalities of accounting.     

Consumer Perceptions and Behavior

Abstract

The primary objective of this article is to highlight the importance of consumer perceptions in strategic airline alliance settings. Previous research on strategic alliances, both in the service and manufacturing sector, has mainly focused on issues relating to the organization. Consumer perceptions have generally been ignored-in view of the pivotal role of the consumer in service settings a surprising neglect. The paper focuses on the airline industry, an industry with a high service element, to illustrate how positive results eventuating for partners in a strategic alliance may cover slow shifts in consumer attitudes, and behavior. If not carefully monitored, these shifts may adversely affect performance measures of individual alliance partners in the long-term.     

The destination competitiveness of Kinmen's tourism industry: exploring the interrelationships between tourist perceptions,service performance,customer satisfaction and sustainable tourism

Based upon an empirical investigation, the study draws upon the responses of 1623 tourists in Kinmen to explore the notion of destination competitiveness and how it is related to customer satisfaction with tourists’ perceptions, service performance and destination competitiveness. It also considers the question of destination competitiveness and sustainable tourism development. Variables such as tourists’ pre-visit perceptions, post-visit satisfaction toward destination attractions and resources, willingness to recommend and revisit, and competitiveness with foreign destinations are tested. The results of the study suggest that there is no correlation between tourists’ overall satisfaction and destination competitiveness. Implications of the study outcome illustrate that a destination's unique tourism characteristics can be the most important variables for destination competitiveness. In Kinmen's case, battlefields, historic relics, beautiful scenery and travel security gave it a competitive edge, despite high prices. In addition, developing the destination's brand image was found to be critical for tourism marketers and authorities in the context of increasingly global tourism competition.     

Complaint Management

Proper complaint handling can lead to increased customer satisfaction. This study dealt with explanations and compensation regarding a complaint situation in a restaurant. The results showed that customers really do not care who explains the reason for the unsatisfactory service or who offers compensation, as long as they receive both.     

Exploring place perception a photo-based analysis

This paper examines the merits of volunteer-employed photography as a technique for investigating perceptions of residents and tourists of a destination. An exploratory study was undertaken in which both groups were asked to photograph features they considered important to their personal experience of the Welsh seaside resort of Aberystwyth. Participants also completed photologs and written questionnaires, which were used to supplement a content analysis of their snapshots. This enabled various comparisons and inferences to be drawn regarding how the town is perceived as a destination and as a place to live. An unexpected finding is that residents and tourists tend to adopt similar ways of “reading” the destination.     

A Pinch or a Pint? Evidence of Pesticide Overuse in Bangladesh

In a recent survey of 820 rice, potato, bean, eggplant, cabbage, sugarcane and mango farmers in Bangladesh, over 47% of farmers were found to be overusing pesticides. With only 4% of farmers formally trained in pesticide use or handling, and over 87% openly admitting to using little or no protective measures while applying pesticides, overuse is potentially a great threat to farmer health as well as the environment. Pesticide overuse was initially modelled using a three‐equation, trivariate probit framework with health effects and misperception of pesticide risk as endogenous dummy variables. Significance tests revealed that health and misperception were not endogenous to overuse, suggesting a bivariate probit model for health effects and misperception and a separate probit model for overuse. Health effects were found to be a function of the amount of pesticides used in production, nutritional status and income, while misperception of pesticide risk was determined by health impairments from pesticides and the toxicity of chemicals used. Pesticide overuse was significantly explained by variation in misperception, income, farm ownership, the toxicity of chemicals used, crop composition and geographical location. These results highlight the necessity for policymakers to design effective and targeted outreach programmes which deal specifically with pesticide risk, safe handling and averting behaviour. Ideally, the approach would be participatory in nature to address key informational gaps, as well as increasing: farmers’ awareness. The results also point to specific crops and locations experiencing a higher prevalence of overuse. Focusing efforts on these crops and geographical areas may have the most measurable effects on pesticide overuse.     

Evaluating food hygiene inspection schemes: ‘Scores on Doors’ in the UK

Food hygiene inspection results previously kept confidential from the public may now be released, and this gives food authorities the opportunity to publish these ratings, known as ‘Scores on Doors’, allowing consumers to make informed decisions when deciding where they will eat. The UK's Food Standards Agency (FSA) is supporting trials of some of these schemes, which will involve more than 60 of the 400 local authorities, some of which have yet to launch their schemes. Other food authorities are running disclosure schemes independent of the FSA pilot scheme. The FSA has commissioned an evaluation of ‘Scores on Doors’ schemes to determine which is the most effective scheme with a view to launching a consistent nationwide scheme. A survey of ‘Scores on Doors’ schemes reveals many differences in the way they operate. This includes differences in the interpretation of scores, the extent of information that is disclosed, the communication channels used to disclose information, the amount of publicity provided for businesses and the public, the publicity given to the schemes by local media, and whether businesses are scored retrospectively or scored at inspection following the launch of the scheme. The implications of these variables for a comprehensive evaluation of the schemes are explored.