The Effects of Impression Management on Coupon Redemption across Cultures

This research examines the effects of impression management on consumers’ coupon redemption and suggests different underlying mechanisms with respect to cultural self‐construal. Four studies show that, when primed with impression management, individualistic (vs. collectivistic) consumers are more likely to redeem coupons, because individualists believe that coupon redemption creates the impression of being smart. On the other hand, collectivistic consumers are less likely to redeem coupons when coupon usage is visible to others, because they believe that coupon redemption gives the impression of being cheap. These findings are explained within the context of cultural self‐construal and regulatory focus theory.     

Flipped v’s traditional teaching perspectives in a first year accounting unit: an action research study

With the need to move accounting students towards deeper learning approaches and understandings, this first cycle of an action research study sought to determine the student’s perspective of the flipped learning approach. With this learning approach gaining momentum in recent times, this study focuses on a first-year introductory accounting class in an undergraduate business degree. In making changes to the learning environment, we survey students and find that there are significant differences between the flexible student, that is, students that are already exposed in a limited way to this approach, and the face-to-face student. Results indicate further action research is required if the flipped learning approach is to be considered a serious teaching and learning contender for the first-year student.     

Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research

This paper demonstrates the role of a community of practice in academic endeavour, focusing on the influence of place and the role of thought leaders in guiding academic development. This is illustrated with reference to the influence of Emeritus Professor Michael Gaffikin in establishing a critical accounting community of practice at the University of Wollongong (UOW) through his PhD supervisions. Social network analysis (SNA) is used to visualize the 43 PhD supervisions undertaken by Gaffikin during his career, and subsequent PhD supervisions of his students, and students of those students. SNA illustrates the structure of relationships, and the paths through which scholars learnt from one another, which we combine with qualitative analysis of recollections, acknowledgments, and doctoral theses. We demonstrate the role of Gaffikin, as the intellectual thought leader, and UOW, as the intellectual place, in the development of the critical accounting community of practice. The development of critical accounting scholarship was a function of Gaffikin's intellectual and professional leadership, which he executed through PhD supervision, the annual Doctoral Consortium, and his direction at UOW. This paper highlights the importance of local communities for the development of research agendas, and the influence of PhD supervisors on the professional development of students.     

A review of national policies and programs to prevent unintentional injuries in the Americas

Injuries are a global public health problem, with injury mortality increasing in many regions. We describe a survey of injury policies and programs in 23 countries in the Americas. Most countries surveyed (87%) perceived unintentional injuries to be a significant public health problem. When asked about actual policy agendas, however, just one-fourth (26%) of the countries ranked unintentional injuries among policy makers’ top five concerns. Approximately half of the countries reported having a national injury prevention strategy, injury prevention coordinator, or consultative group. Virtually all countries with national strategies and consultative groups had established them in the 1990s, suggesting that concern about injuries is both recent and growing. Three-fourths (74%) reported that their country had a surveillance system to monitor injury-related mortality and, to a lesser extent, morbidity. The study’s results suggest that most policies and programs for the prevention and control of unintentional injuries have been developed in the past 10 years, and primarily address motor vehicle injuries. It is essential that current efforts be both broadened and strengthened so that the societal burden of unintentional injuries in the Americas can be reduced.     

Identifying and addressing fundraising's overarching ethical questions through ethical theory

Purpose

This paper seeks to build on MacQuilllin and Sargeant's (2019) framework for normative fundraising ethics by considering how fundraising professionals might use these theories to support their fundraising practice. In the paper we will seek to identify the higher-level ethical questions that underpin the majority of ethical decisions fundraisers will need to make: decisions around the acceptance and solicitation of donations and we will then seek to address each of these questions through the lens of MacQuilllin and Sargeant's (2019) normative ethical theories.

Approach and methodology

We will abstract from common ethical dilemmas the higher-level or overarching questions that can encompass them. We will then consider each question through the lens of the normative theories developed by MacQuillin and Sargeant (2019), drawing on available evidence to support our arguments.

Findings

Two core questions were identified: 1. Where are the lines in who we approach for/receive resources from for our organisation ? 2. Where are the lines in how we approach people for resources for our organisation?

Originality

To our knowledge, this will be the first academic paper that a) identifies the overarching ethical questions that affect fundraising practice, and b) applies the various normative theories of fundraising ethics directly to them. In practical terms, it may also be particularly useful to fundraising practitioners who want to explore the theories of ethics in relation to the dilemmas they encounter in practice.     

European economic integration and (a)symmetry of macroeconomic fluctuations

This paper empirically investigates output and consumption asymmetries in the Eurozone and enlarged EU over the period 1992–2007, and their consequences for monetary policy. Our results reveal that in the Eurozone output asymmetry has remained practically unaltered; however, there is some indication of greater consumption smoothing. The UK, Denmark and Sweden are no less asymmetric than the average Eurozone member state and could probably enter the EMU without significant macroeconomic costs. New EU member states are diverse but display higher output and, in particular, consumption asymmetries. This warrants some caution against too quick expansion of the EMU.     

Fissures in the marketing strategies of South Asian restaurants in Edinburgh

This exploratory study sought to investigate South Asian restaurants in Edinburgh, Scotland, UK in order to obtain a preliminary identification of marketing gaps compromising their future profitability. The aims of the study were to expose and understand the relative importance attached by owners and managers of South Asian restaurants in Edinburgh to the different elements of the marketing mix. South Asian restaurants form a small but important sector of the restaurant in market in towns throughout the UK and are characteristically of disproportionate financial and social importance to the communities who run them. South Asian restaurants in Edinburgh, as in most towns in the UK, are run primarily by the Bangladeshi community and are under increasing pressure as the variety of restaurants operating in the sector increases. The results of the study make evident that any initiatives taken to support South Asian restaurants should include awareness‐raising actions. Building awareness, which is perceived to be currently partially understood, of the importance of studying markets, customers and competitors is essential before any advice is given on how to accomplish these monitoring tasks. Equally, a fundamental priority is to encourage self‐critical and proactive approaches to business, thus increasing the capacity to identify possible problems and implement correcting measures.     

Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy

This paper proposes a reflexive examination of research into the rarity of women at the highest hierarchical levels of accountancy, with the aim of contributing to the transformation of gendered structures of domination.We practice reflexivity in two ways. First, we provide an analysis of the relationships between research objects, research design, and the implications of research findings, based on a sample of papers dealing with the rarity of women at the highest levels of accountancy. We show that self-proclaimed “neutral” research that rejects any form of prediction is adopting an illusory position which is detrimental to the situation of women. We also point out the risks associated with taking a subjective stance, which can be involuntarily detrimental to the cause it intends to serve.Second, we draw on our various experiences at conferences. We show that our intention to transform the structures of domination has led us to adapt our own discourses, seeking to convince reluctant audiences by adopting a pragmatic style. We also discuss how conferences have shaped our research choices and interests, while making us aware of our own potential tendency towards universalism and a biased standpoint as Western scholars.     

SECURITIZATION: A FINANCING STRATEGY FOR EMERGING MARKETS FIRMS

With emerging markets now in crisis, companies in developing countries are finding it difficult to obtain financing. Securitization, a transaction structure in which the securities sold to investors are backed by a company's receivables, is one of the few vehicles with at least the potential to provide financing at economic rates in the current environment of uncertainty.
Unlike U.S. securitization issues, emerging markets transactions often use a structure known as future flows securitization, in which the securities are backed by receivables that are not expected to be generated until after issuance. This article begins by describing how the process of future flows securitization carves out securities with levels of political risk acceptable to foreign capital market investors. Then it traces the history of emerging markets securitization from its origins in Latin America to its more recent uses during the Asian crisis. Securitization helped bring foreign investors back to Latin America after its debt crisis of the early 1980s. And while the Asian crisis has sharply reduced new issuance for all kinds of emerging market financings, the volume of securitization issues appears to have declined less precipitously than other types of transactions geared to foreign investors. Moreover, investment bankers are now hard at work planning new securitization issues for companies in both Latin America and Asia.
In exploring the longer-term effects of securitization on both domestic issuers and their economies, the author suggests that securitization could play a pivotal role in restoring emerging markets companies' access to global financial markets. Indeed, with a few exceptions such as Malaysia, most emerging markets are now responding to the crisis by taking measures to protect investors, such as requiring greater financial transparency and dispelling legal uncertainties that have discouraged securitization in particular and overseas investment more generally.