Combination of Theory of Planned Behavior and Motivation: An Exploratory Study of Potential Beach-based Resorts in Vietnam

The decision-making process of travel destination choice is very complex. Understanding why people travel and what factors influence tourists' travel intentions has been paid much attention by tourism scholars. This study attempted to examine the predictive power of theory of planned behavior (TPB) with the addition of past behavior and travel motivation in predicting behavioral intention of choosing a beach-based resort in Vietnam. Data were collected in three cities in both northern and southern Vietnam from the end of January to post-middle of March 2010 with the participation of 327 international tourists. In general, the results aligned with previous studies which supported the applicability of the TPB model. Attitude and subjective norm but not perceived behavioral control was found to have made a made a significant contribution to the prediction of intention. The findings also indicated both extension factors had considerable impact on behavioral intention of choosing a beach-based resort in Vietnam. Implications and suggestions for future studies were also provided in the last part of the study.     

Fueling Green Dining Intention: The Self-Completion Theory Perspective

This study aims to examine how self-identity of consumers influences intention to pay a premium to consume green food. Moreover, this research investigates the relationship between recollection of past dining experience and intention to consume green food. The self-completion theory (SCT) is to explain the compensatory effects of the preference to consume green food. Exposure to environmental information demonstrates the effects of priming. Two experiments were conducted to illustrate the effects of priming and recollection of past behavior that harmed the environment of consumers. The results show that after mere exposure to information on green dining, participants preferred to consume green food (priming effects). Similar results were obtained from the experiment where participants were asked to recall their past behaviors that harmed the environment. Asking individuals to recall past behavior proved to be an effective way to motivate patrons of green dining to find a moral equilibrium (compensation effects).     

Pension Portfolio Choice and Peer Envy

I examine the effect of envy on the portfolio allocation of workers in a defined contribution (DC) pension plan. If a worker’s DC plan performs better than his co‐worker’s, he may gloat; on the other hand, if his DC plan performs worse, he may feel envy. I model anticipated envy when workers make portfolio allocations, and find that in equilibrium, workers will mimic their co‐worker’s allocation to eliminate the disutility from envy. This portfolio allocation is riskier than that of a worker who does not exhibit envy.     

The role of accounting in supporting adaptation to climate change

The study is one of the first concerned with the topic of accounting and climate change adaptation. It proposes that the accounting role can support organisational climate change adaptation by performing the following functions: (i) a risk assessment function (assessing vulnerability and adaptive capacity), (ii) a valuation function (valuing adaptation costs and benefits) and (iii) a disclosure function (disclosure of risk associated with climate change impacts). This study synthesises and expands on existing research and practice in environmental accounting and sets the scene for future research and practice in the emerging area of accounting for climate risk.     

Accounting Research in Abacus,A&F,AAR, and AJM from 2008–2015: A Review and Research Agenda

This paper uses bibliographic mapping techniques to map the research conversation in four Pacific Basin accounting journals listed on the Social Sciences Citation Index (Abacus, Accounting and Finance, Australian Accounting Review, and the Australian Journal of Management). We identify the main research streams in these journals as Accounting Standards, Environmental Accounting, Earnings Management, Disclosure, Conservatism, Auditing, Impairment, Cost of Capital, and Corporate Governance. We critically review each research stream, identify emerging research trends, and suggest an agenda for future research on accounting in the Pacific Basin.     

Research on Wife/Mother Role Strain in Dual Career Families

A bstract . Concurrently with the rising trend in the number of dual career families , the problem of role strain in such families has arisen. In a recent series of scholarly studies (herewith subjected to critical analysis), time management, division of household labor, child care , and perceived guilt have been identified as likely determinants of wife/mother role strain for career women. Prior to 1980, most of the role strain studies have been of the exploratory, case study type. This does not permit generalizing, so a theory of role strain in such situations is still lacking. But those studies have provided useful hypotheses and insight into the limitations of available typology, thus setting the stage for quantitative studies and for the empirical research needed for a detailed understanding of the problems such strain creates and of the solution options available.