Developing interviewing skills of accounting students on the Web – a case study approach

Increasing emphasis on the need for accounting graduates to develop personal skills has led to changes in many undergraduate programmes. This paper discusses one project at a Scottish university aimed at developing interviewing skills, using Web technology. Based on the theory of experiential learning, the project involves case study material delivered via a specially-written application which tracks students' questions and provides feedback on their interviewing styles. The interpersonal skills required in interviewing in a workplace context are analysed, and expressed in terms of the attributes of the questions used. The problem of providing feedback without excessive input from tutors is addressed and, finally, a method of evaluating the effectiveness of the learning experience is suggested.     

Editorial: Special issue on tax education

In accounting education, most Student Approaches to Learning (SAL) research has investigated the relationship between students' performance and their approaches to learning. Relatively limited research has been conducted on how assessment practices influence the quality of students' learning from the students' perspective. This paper seeks to address this gap in the accounting education literature. The research is centred on a large Australian undergraduate accounting degree delivered in Australia, Singapore and Hong Kong. Focus group interviews were conducted with students across the three locations. The research results reveal that: (1) it is the English competency of students that has the most important impact on students' completion of set assessment tasks and thus their approach to learning; (2) it is the way in which assessment is designed and written and the way lecturers convey their expectations about how assessment will be undertaken that is crucial to how students from various countries perform in that assessment; and (3) students' approaches to assessment and their preferred assessment tasks are not homogeneously based on cultural background.     

Reporting accounting changes and fundamental errors: a teaching note

Mastering the requirements for reporting accounting changes and fundamental errors in comparative statements is a challenging topic for many accounting students. Because authoritative literature focuses on identifying events and associating them with reporting methods, many illustrative examples confound the differences between reporting methods with the differences between the factual situations in which the methods apply. This paper presents a single-context teaching aid that focuses on mastering basic reporting methods inherent in the International Accounting Standard governing accounting changes and in the US generally accepted accounting principles. Suggestions are also provided for class discussions of issues surrounding the reporting of accounting changes and fundamental errors.     

Production of and trade in African indigenous vegetables in the urban and peri-urban areas of Durban,South Africa

This paper reports on the farming and trade of lesser known crops, here termed African indigenous vegetables (AIVs), in the Durban metropole. Most households grow AIVs, and collect them from the wild, primarily for home consumption. Modal income from sale was approximately R30 per month per farmer, most of whom were middle-aged to elderly females, with limited education, who had been cultivating AIVs here for many years. The main constraints to greater sales were deemed to be low market demand and adverse climate. The commonest AIVs grown were pumpkin leaves, taro and amaranth. Although most farmers sold very little, there is a thriving retail trade in AIVs. Generally, retailers were females, but younger and more educated than the farmers. The majority viewed retailing as a full-time occupation. Modal income for retailers was R450 per month, but included non-AIV produce. Most of the traders thought there was insufficient market demand for AIVs.     

Food choice and school meals: primary schoolchildren's perceptions of the healthiness of foods and the nutritional implications of food choices

Since the 1980 Education Act, school caterers have been operating within a commercial context and therefore can only provide the foods that they know that children will eat. At the same time, nutritionists have been concerned that the greater degree of choice that children now have at lunchtime is resulting in the more frequent consumption of meals of poor nutritional quality. A knowledge of children's food preferences, the factors influencing them, and their perceptions of the healthiness of foods is needed if school caterers and those involved in nutrition education are to work together to help children choose a nutritionally balanced meal. This paper reports on children's perceptions of the healthiness or otherwise of foods commonly served at school lunches and the reasons for these perceptions. Children's knowledge of the sources of nutrients, their understanding of the relationship between food and health, and how their perceptions of healthiness relate to their preferences for the foods are also explored. The nutritional implications of food choices made by primary school children on the basis of preference rather than healthiness are examined. One hundred and twenty three children aged between nine and eleven from 14 different primary schools in SouthEast England took part. Using photographs of foods commonly served at school lunches, the children were asked to rank the foods in order of preference and then according to their perceptions of the healthiness of the foods and give their reasons in each case. The rankings were analysed numerically and the Wilcoxon's pairs signed rank test was used to determine the significance of the difference. The qualitative data on the reasons given for the rankings were analysed by assigning them to categories. The children were also asked which foods they would choose for the meal that they would be most likely to eat, and which ones for the meal that they thought would be the most healthy. The nutritional value of the two sets of meals were determined and compared. A student T- test was used to determine the significance of any difference between the two sets of meals.It was found that the children had a clear perception of the healthiness or otherwise of the foods. However, understanding of the relationship between foods or nutrients and health was only occasionally evident, as was the idea of moderation or balance. Some children perceived healthiness as the absence of fat while others saw it in terms of the presence of vitamins. It was also found that there was a strongly inverse relationship between children's perceptions of the healthiness of foods and their preferences for them. It was found that while the foods chosen for the ‘healthy’ meal were chosen least frequently for the ‘preferred’ meal, there was no significant difference between the percentage of energy provided by fat in the two sets of meals. However the ‘preferred’ meals did in fact provide a significantly higher percentage of the energy as starch, as well as containing greater amounts of some micronutrients. In other respects the ‘healthy’ meals were indeed ‘healthier’, in that they provided greater amounts per megajoule of some important nutrients.It was concluded that teaching about food in primary schools needs to focus on helping children of this age make balanced food choices. It was suggested that the ‘tilted plate’ model, adapted to use foods that children frequently eat and enjoy, could be the basis of such teaching. Such a model could also be used to help caterers plan menus and as the basis of co-operation between nutrition educators and caterers.     

Identifying and evaluating adaptation strategies for cruise tourism in Arctic Canada

The cruise tourism industry in Arctic Canada has recently grown rapidly with stable numbers now emerging. While there are many socio-economic opportunities associated with growth, climate change, and environmental, technical and cultural risks also present significant management challenges. To enhance understanding of these opportunities and risks, this study adopted a policy Delphi approach to identify and evaluate potential adaptation strategies to aid decision-makers and policy-makers managing cruise tourism development and its associated impacts. Over 500 ideas were identified. These were distilled down to 65 potential adaptation options, which were evaluated for priority and feasibility by key stakeholders including local residents, tourism operators, and policy-makers. The majority of recommendations were evaluated as of high priority and most options were perceived to be somewhat affordable and implementable. Key needs included disaster management plans, updated technology and ship navigation systems, improved marine resource mapping, and the development of a code of conduct for cruise tourists to guide visitor behaviour and promote a sustainable approach. The research represents the first empirical study to identify and evaluate adaptation strategies for cruise tourism development in Arctic Canada and outlines current priorities, opportunities, and challenges associated with managing socio-economic change in Arctic Canada in sustainable ways.     

Western Australian Managers Tell Their Stories: Ethical Challenges in International Business Operations

This paper investigates the ethical challenges facing managers in Western Australia. It identifies the ethical issues that managers confront in international business. Managers in this research have identified a number of significant ethical issues when discussing the ethical incidents that occurred in their international dealings. The research shows a degree of congruence between managers' experiences and establishes the main ethical dilemmas encountered, how they felt and actions taken when confronted with an ethical dilemma.     

The Option Value of Acquiring Information in an Oilfield Production Enhancement Project

In many industrial applications, the option to acquire information instead of simply waiting for conditions to improve can add considerable value to projects. As one example, most oil wells require periodic "workovers" to maintain production at satisfactory levels, and acquiring up-to-date information on the reservoir using a production logging tool (PLT) generally improves the efficiency of such workovers.
This article presents a case study of oil production enhancement in which Bayesian analysis is incorporated into a real options framework to determine whether the additional cost of acquiring information is justified. This case is different from most applications of real options in that there are two main sources of uncertainty: the oil price and the reservoir. Bayesian analysis was used to update the reservoir model, using the PLT data together with prior knowledge about the reservoir. The updated reservoir model was then incorporated into a real options valuation framework.     

TRACING PRICE CHANGES THROUGH STAGES OF PRODUCTION: AUSTRALIA, 1968 TO 19771

This study is concerned with an effort to analyze changes in costs and prices in the Australian economy by tracing the effects of changes in wages and import prices through the stages of production, using a disaggregated input-output model with lags. The object of constructing the model was to improve, by introducing lags, the accuracy of predictions of the effect of cost changes on prices, and to show the lag structures. Data problems encountered are discussed, and the need for integration of price statistics to enhance their usefulness for analyses such as this is emphasized. Concepts and sources of data are discussed in some detail in an appendix.