Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum

The global digital revolution has irrevocably transformed societies and industries. The accounting profession is predicted to experience a significant change in the future, due to technological developments. Practices will be automated and related positions obsolete, thus accounting graduates need to be educated for new and different tasks and positions. The current study focussed on these expected changes and how accounting profession, practice and, consequently, education will be affected and adjusted to these new technologies in an evaluation approach. A qualitative methodology was employed, investigating accounting educators’ perceptions of these developments. Semi-structured interview data and online accessible empirical data, such as podcasts, were analysed in two coding cycles. The findings illustrate that while significant changes are expected, participants’ opinions vary regarding the necessity of adjusting the accounting curriculum. Supportive changes include amending respective courses to emphasise classic skills, such as problem-solving, and contemporary skills, such as new technologies, to illustrate developments practically.     

IFRS Adoption in Emerging Markets: The Case of Jordan

The aim of this study is to research the adoption of International Financial Reporting Standards (IFRS) in Jordan, which was one of the first Middle Eastern emerging economies to adopt IFRS. The paper investigates the related factors that pressure and prevent such adoption over time, and illustrates the developmental aspects of such adoption. An interpretive methodology is employed, and perceptions of the study's participants are analysed regarding the adoption of IFRS in Jordan, which is an area that is under researched. Semi‐structured interviews were undertaken to collect Jordanian experts’ perceptions. Based on the empirical data analysis and prior theoretical and empirical literature, an adoption model was developed, which can serve future studies as well. The model illustrates the paradox of accounting changes in emerging economies, in which the actual conditions that pressure IFRS adoption are also the conditions that prevent full adoption. The model also provides an explanation of the implementation process of IFRS in emerging economies at both country and corporation levels. It combines practical features and related theories in an integrative model seeking to explain the phenomenon of IFRS as a new accounting regulation change.     

A theoretical framework of electronic word-of-mouth against the backdrop of social networking websites

This study proposed and tested a theoretical framework that explains electronic word-of-mouth (eWOM) against the backdrop of social networking websites (SNWs), which have gained substantial popularity among travelers. In particular, a United States (US) nationwide online survey was conducted and nine hypotheses were tested. The findings suggest that willingness to share knowledge and switching costs are positively related to eWOM communication. In addition, customer value (utilitarian) has positive relationships with willingness to share knowledge, perceived security, and switching cost, while customer value (hedonic) has positive relationships with willingness to share knowledge and switching costs. Last but not least, the findings indicate that perceived security does negatively impact eWOM. In light of the major findings, the article sets forth strategic implications for travel-related social networking websites.     

Introducing Flow Theory to Explain the Interactive Online Shopping Experience in a Travel Context

Online travel commerce has evolved significantly from the initial sales of less-complex products such as airline tickets, accommodations, and car rentals, to include more complex products like vacation packages and cruises. Many online travel portals, however, have fallen behind in terms of creating a compelling online environment for customers. Online shopping behavior is becoming increasingly complex with the evolution of experiential and utilitarian shopping practices. These two types of practices have a significant effect on the formation of a customer's attitude towards a Web site and eventual purchase intention. The proposed model delineates the customer's preference towards a Web site within experiential and utilitarian purchase contexts when flow variables control, cognitive enjoyment, and focus are involved. This article may help online travel businesses identify unique Web features that satisfy the needs of both the experiential and utilitarian customer. Moreover, this model shows that a successful travel site could entice a utilitarian customer to engage in experiential site features that might result in positive attitude formation and consequent future revisits.     

Comparative assessment of structural equation modeling and multiple regression research methodologies: E-commerce context

Structural equation modeling (SEM) is a powerful statistical technique that establishes measurement models and structural models. On the other hand, multiple regression (MR) is considered a sophisticated and well-developed modeling approach to data analysis with a history of more than 100 years. This paper empirically compares SEM and MR by testing a model of commitment in a B-to-C e-commerce travel context, shedding light on applications of these two popular methods in tourism research. The findings indicate that only two significant relationships are justified by MR. In comparison, SEM results reveal more statistically significant relationships after the “best-fitting” measurement model with model D being the “best-fitting” model. The findings support some key empirical limitations of MR as a widely used statistical technique in the tourism research.     

Building a model of commitment for Generation Y: An empirical study on e-travel retailers

The primary goal of this study was to develop a theory-based model of relationship commitment in an online travel context. Leaning on the foundations of marketing literature and the two theories of relationship commitment (organizational commitment theory, and investment model), this study develops a conceptual framework that explains how Generation Y develops commitment to a travel web vendor. Affective commitment and calculative commitment were found to vary in terms of their impact on word-of-mouth communications. The results showed that the affective commitment was most effective for developing and maintaining long-term relationships with Generation Y. In addition, the study suggested that investment size was positively related both to affective commitment and calculative commitment. Finally, satisfaction was found positively related to affective commitment and negatively related to calculative commitment. The theoretical and managerial implications were discussed as well.     

The Mediating Effect of Virtual Interactivity in Travel-Related Online Social Network Websites

ABSTRACT

This study develops and empirically tests a virtual interactivity (VI) framework in the context of travel-related online social network (OSN) websites. Data was collected from 236 respondents. The findings reveal that system quality, psychological benefits, brand awareness, and reward activities positively affect VI in OSN websites. In return, VI positively influences brand image, brand attachment, and brand evaluation. The results also indicate that brand image was positively related to both brand attachment and brand evaluation. This is one of the few studies in this area of research and results provide theoretical and practical implications in relation to building brand image, brand evaluation, and brand attachment for travel-related OSN websites.     

The Role of Online Social Network Travel Websites in Creating Social Interaction for Gen Y Travelers

This paper aims to evaluate Generation Y users' social interaction with online social networks (OSNs) by testing a theoretical model, which consists of antecedents and consequences of social interactions in an OSN travel context. An online self‐administered questionnaire was sent to a systematic random sample of 12 000 college students at six US universities, and 513 respondents in total participated in the study. Study results suggest that innovativeness, perceived utility, and information sharing are effective for developing online social interaction. The paper discusses theoretical and practical implications of study results and provides suggestions for future research. Copyright © 2012 John Wiley & Sons, Ltd.     

Does corporate environmental responsibility engagement affect firm value? The mediating role of corporate innovation

This paper aims to construct a comprehensive corporate environmental responsibility (CER) engagement measurement to examine the relationship between CER engagement and firm value as well as explore the mediating effect of corporate innovation on this relationship based on a sample of 496 China's A‐share listed companies from 2008 to 2016. The results show that when firms start to adopt environmental regulations, CER would have a negative effect on firm value; however, at a specific level, CER would start to enhance firm value positively. In addition to this, corporate innovation plays a mediating role in the relationship between CER and firm value. Corporate innovation promotes firm value of firms with CER more than firms without CER. Overall, the findings of this paper are extremely relevant for the government, investors, and firm's managers and can be utilized for policy and investment decision making. Also, the findings encourage firms to enhance their sense of environmental responsibility in order to enhance their competitive advantages, enhance corporate innovation capabilities, and thus enhance firm value.