Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Journal of Business Ethics - The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This...     

To lead or to wait? An application to internationalization strategies under demand uncertainty

We examine the exports versus foreign direct investment (FDI) decision under demand uncertainty for an asymmetric cost duopoly. One of the firms can lead entry before demand realization or retain flexibility enjoying an informational advantage. When the time value of information is small and for sufficiently low investment costs, follow‐the‐leader behavior in FDI arises. Relatively high investment (fixed) costs result in follow‐the‐leader exporting behavior. When the time value of information becomes significant, the potential leader will opt for a wait‐and‐see strategy. For intermediate values of investment costs, the efficient firm invests, while the rival chooses to export.     

Destination Attractiveness Drivers among Urban Hostel Tourists: An Analysis of Frustrators and Delighters

This study is based on data from 679 tourists staying at hostel accommodation facilities in Zagreb, a propulsive city‐break destination in Central Europe. Besides providing insight into the socio‐demographic and behavioural characteristics of hostel tourists, this study uncovers determinant destination attributes influencing their perceptions of destination attractiveness. In particular, impact asymmetry analysis identified potential sources of delight and frustration among hostel tourists. Since the hostel tourist segment, as such, is almost completely unconsidered in contemporary tourism research, partly covered only by a few studies on youth travellers and backpackers, the results of this case study are valuable to both practitioners and researchers related to the hostelling industry and city destination marketing organizations. Copyright © 2015 John Wiley & Sons, Ltd.     

Assessing social support networks in cross-national comparative surveys: Measurement issues

In recent years many cross-national comparative surveys, such as Gender and Generation Programme, International Social Survey Programme, European Quality of Life Survey, or General Social Survey, have included assessment of social support networks. Generally, two approaches were used; the name generator approach and the role relation approach. As more cross-country surveys are conducted every year, it may seem reasonable to use such data sets, since they provide high quality comparisons across countries. However, one should pay close attention to the measurement instruments, as these may cause unintentional but systematic variability in the observed data. While the data from each survey can be of high quality ??per se??, we claim that results from these surveys are not comparable, owing to their different measurement approaches and survey instruments. In this paper we present data from several experiments which show that scientific findings from these surveys depend significantly on questionnaire design.     

Critical factors associated with relationship conflicts and group atmosphere among Taiwanese adolescents

This paper investigates relationship conflict amongst Taiwanese adolescents. The data was taken on Taiwanese adolescents aged 15–17 who attended 16 high schools which are located in north, middle, south, and the east of Taiwan. They were invited to participate in the study during the 2010 school year. This paper explores the patterns among relationship conflict including its impact, the social dimensions, the time aspects, the psychological implications, the physical dimensions, and the performance and overall risks involved in group atmospheres. The ways relationship conflict handling styles correlate with the group atmosphere were also explored. Each one of the risk variables’ correlations and relationship conflict were explored. As part of this study upon correlating each one of the risk variables and relationship conflict, the researchers studied the correlations between the risk variables and the group atmosphere.     

Export-led growth: the case of the Slovenian and Estonian economies

The export-led growth hypothesis is investigated in the case of the two small, open and export-oriented Slovenian and Estonian economies. The Johansen cointegration test and Granger causality test were applied to investigate the relationship between the time series variables for export, import and gross domestic product (GDP). The results reveal evidence to support the export-led growth hypothesis in both economies. The Granger causality relationship is found between export growth and economic (GDP) growth for both countries. Slovenia and Estonia can enhance economic growth by providing a better enabling environment for exporters and by market expansion.     

Conceptual and mathematical model for quality improvement in health care

Numerous studies have shown that implemented models for quality assurance or improvement in healthcare facilities differ, even those models that are based on the same guidelines, i.e. standards, regulations or concepts. The cause of diversity in implemented quality models could be found in the process of translating guidelines into the implemented model for quality assurance or improvements in healthcare facilities, while neglecting processes of healthcare facilities that are not clinical processes, but still responsible for the quality of healthcare services. Therefore, this research recommends a conceptual model that should be a link between guidelines, implemented models and mathematical models derived from the conceptual model, which could provide a means of evaluating quality values of any part of the healthcare organization.     

Helping Disadvantaged Students: Findings from the Thuthuka Programme

Abstract

Drawing on social closure theory, this study achieved a deep understanding of the perceptions and experiences of the first cohort of candidates passing through the Thuthuka support programme. Using semi-structured interviews as part of a qualitative approach, currently prevalent modes of professional closure were considered by taking the backgrounds of these students into account, together with their perceptions of the accounting profession. Their views on whether the Thuthuka programme as an intervention had been successful in removing post-apartheid professional closure were determined by taking into account the Thuthuka students’ readiness to sit for professional examinations and to enter the workplace. The findings of the study suggest features that could be considered in support programmes intended for socio-economically disadvantaged students to facilitate their entry into a restrictive and restricted market.