Accounting students’ choice of blended learning format and its impact on performance and satisfaction

Using online platforms to deliver educational content, some institutions have developed blended courses that combine the advantages of online instruction with traditional face-to-face (F2F) teaching. This study compares accounting student performance and satisfaction in two blended formats with similar content and design, i.e. F2F+ vs. Online+ courses. It also assesses the characteristics of students who choose the latter option over F2F+ courses. Students in four advanced accounting subjects were surveyed and their course performance was obtained. Results indicate that the main determinants of students’ decision to register for an Online+ course are retaking the course, increased weekly work hours, and belief that this type of blended course facilitates learning. Results show that students in advanced accounting courses with equivalent content and design perform similarly and have the same level of course satisfaction across course delivery formats, as hypothesized under equivalency theory.     

In Search of Individual Responsibility: The Dark Side of Organizations in the Light of Jansenist Ethics

This article tracks Corporate Social Responsibility (CSR) as an emergent organizational process that places the employee at its center. Predominantly, research on CSR tends to focus on external pressures and outcomes leading to a neglect of CSR as a dynamic and developing process that relies on the involvement of the employee as a major stakeholder in its co-creation and implementation. Utilizing case study data drawn from a study of a large multinational energy company, we explore how management relies on employees’ interaction with CSR as the process of initiation → implementation → maturation develops. Employee involvement grows from a minor element in the CSR initiation stage to a vital contributory factor in CSR’s success in the later stages of the process. The article offers new insights into a processual and interactional approach to CSR that accounts for the actions of different actors involved at each stage. Most unusually, it also recognizes the dual impact this has on broader issues concerning the management and involvement of employees through CSR actions, and gaining legitimacy in the eyes of not only external stakeholders but internal too.     

Human resources professionals and the cost/benefit argument: rational persuasion in action in municipal organizations

Abstract

This study examines the use of the cost/benefit argument by human resources professionals in municipal sector organizations. The analysis compares their approach to the social influence exercised by line managers. Drawing from critical incidents generated from in-depth interviews, the results suggest that human resources professionals and line managers use the cost/benefit argument in much the same way with greater use of the weak form. Both groups exert influence through rational persuasion in the form of ‘light’ financial arguments. A second wave of data collection was initiated to add the perspective of city managers relative to the use of this form of rational persuasion by human resources professionals and public works managers. Content analysis of the interviews conducted with city managers was revealing of different views of the public works and human resources departments, suggesting that the use of the stronger form of the cost/benefit argument by human resources professionals may actually be associated with lower influence capability.     

There are no Codes,Only Interpretations. Practical Wisdom and Hermeneutics in Monastic Organizations

Corporate codes of ethics, which have spread in the last decades, have shown a limited ability to foster ethical behaviors. For instance, they have been criticized for relying too much on formal compliance, rather than taking into account sufficiently agents and their moral development, or promoting self-reflexive behaviors. We aim here at showing that a code of ethics in fact has meaning and enables ethical progress when it is interpreted and appropriated with practical wisdom. We explore a model that represents an uncommon organizational code of ethics: the monastic Rule of St. Benedict, written in the sixth century and still used today. Our empirical study—conducted in several monasteries living under this rule—shows that organization members interpret this rule, both hermeneutically and ethically, to adapt it to situations. They also appropriate this rule as a way of life and treat it as a dynamic framework that helps them to follow their purpose within their organization. This exceptional code actually offers an alternative model for practicing codes of ethics, in a virtue-ethical manner, beyond mere compliance with the text. The way in which reflexive and active agents practice the code, both individually and collectively, shapes their organizational experience and fosters their moral development.     

Ownership of individual retirement accounts – an empirical analysis based on SHARE

This paper examines the household retirement saving decisions in what concerns to the ownership of Individual Retirement Accounts (IRAs) in eight European Union (EU) countries. IRAs are more and more seen as an alternative to public pension benefits, which are decreasing. Therefore, understanding the enrolment in IRAs, both the socio-economic factors and over time, is most important. Detailed empirical analysis of the factors that might influence the ownership of IRAs is presented based on Survey of Health Ageing and Retirement in Europe (SHARE), using data from Wave 2 (2006–2007) and Wave 4 (2010–2011). Further, to analyse the impact of legal retirement age in the ownership of IRAs, two subsamples are considered: people aged between 50 and 64 years old (50–64 years) and people aged 65 or over (≥ 65 years). The results suggest that age, years of education, income and ownership of dwelling influence positively and significantly household saving, while number of children, marital status and risk aversion have a negative effect. Marital status and income are not statistically significant for retired people. Policy implications are derived.     

Transformation of the Information Technology Function in Organizations: A Case Study in the Manufacturing Sector

The main goal of this study is to better understand the nature of transformations of the Information Technology (IT) function in organizations. A conceptual framework combining a typology of the IT function and key elements of the theory of punctuated equilibrium was developed and applied in a case study of a manufacturing company. Our results suggest that IT functions are transformed in response to various pressures that push it toward change. However, these pressures need to be channelled through a catalyst consisting of three independent elements: (a) the vision of the enterprise concerning the potential value of IT tools, (b) the degree of Chief Information Officer's participation in strategic decision making, and (c) the level of IT knowledge among members of the executive team. Finally, our results challenge the notion that all IT functions tend towards the same optimal profile over time. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

Understanding Attitude and Behavior of Canadian Consumers Toward Organic Wine

The main objective of this study is to identify the determinants of organic wine purchase and understand their effect in order to illustrate what influences whether Canadian consumers are willing to buy this special type of wine. The data for this study were collected across Canada by means of an online self-administered consumer questionnaire survey. Our major findings indicate that the attitude toward organic wine is defined mainly by consumers’ health consciousness and is negatively influenced by the wine involvement pleasure experienced with regular wine. Interestingly, Canadians are not forming positive attitudes toward organic wine based on their knowledge of organic production and its offering. The main predictors of organic wine purchase are attitude toward organic wine and wine involvement interest. Unexpectedly, price consciousness was not found to be a good predictor of organic wine purchase.     

Reconceptualizing CSR in the Media Industry as Relational Accountability

In this paper, we reconceptualize CSR in the media industries by combining empirical data with theoretical perspectives emerging from the communication studies and business ethics literature. We develop a new conception of what corporate responsibility in media organizations may mean in real terms by bringing Bardoel and d’Haenens’ (European Journal of Communication 19 165--194 2004) discussion of the different dimensions of media accountability into conversation with the empirical results from three international focus group studies, conducted in France, the USA and South Africa. To enable a critical perspective on our findings, we perform a philosophical analysis of its implications for professional, public, market, and political accountability in the media, drawing on the insights of Paul Virilio. We come to the conclusion that though some serious challenges to media accountability exist, the battle for responsible media industries is not lost. In fact, the speed characterizing the contemporary media environment may hold some promise for fostering the kind of relational accountability that could underpin a new understanding of CSR in the media.     

Towards Multilife Marketing: How Goods Multiple Lives Practices Create Value for Consumers

Goods multiple lives practices (GMLPs) encompass a wide range of diverse practices that extend product lifecycles. We propose that it is through a holistic consideration of the concept that it is possible to understand its breadth and scope as well as its potential consequences in terms of increased value for consumers. Through 15 in-depth interviews and secondary data analysis, this study explores the value-creating potential of GMLPs for consumers. The results suggest that these practices are based upon three key dimensions to create perceived value for consumers: polymorphous exchanges, protean intermediation, and multichannel structuration.     

Business at the fingertips of consumers: a scale for measuring resale motivations in online settings

Our current understanding of what motivates consumers to resell second-hand products online is limited. This article lays out the development and validation of an online resale motivation (ORM) scale based on three studies involving 1119 respondents. Study 1 presents the ORM scale development process and the resulting multidimensional construct, including the protester, economic, generative, recreational, practical and social facets of motivation. Study 2 replicates the scale and investigates its predictive value, demonstrating that the ORM scale successfully predicts online resale frequency. Study 3 examines the mediating role of ORM on the relationship between planned resale intentions and online resale behaviour. The findings show that there is no direct link between a consumer’s intention to resell an item prior to its purchase and the frequency with which they resell online. Rather, consumers who more frequently resell online items that they acquired with the intention of reselling do so because they perceive positive economic, practical and recreational outcomes associated with online reselling.