Female images in advertising: the implications of social comparison for marketing

Does advertising create insecurities and dissatisfaction with the self? This exploratory study investigated how British women consumers, aged 24–50, responded to a range of ideal images presented in fashion magazines. Congruent with previous research, British women compared themselves with idealised advertising images. However, consumers actively and selectively interpreted the meanings of idealised images represented in advertising stimuli. Although some women raised their standards of comparisons and lowered their own self-assessments after viewing the ideal images, there was also evidence that women employed a variety of strategies when consuming the idealised images portrayed in fashion advertising, depending on the goal of the social comparison process. These strategies are interpreted in the context of social comparison theory, and the implications for integrated marketing communication strategies are discussed.     

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.     

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.     

The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study

In this article, we explore the relationship between corporate social responsibility (CSR) and earnings management (EM). Our CSR index, using KLD data, incorporates information from the following issue areas: the community, corporate governance, diversity, the product, employee relations, the environment, and human rights. Results show that more socially responsible firms have higher quality accruals and less activity-based EM, both of which impact financial reporting quality.     

Managing Employee Social Networking: Evolving Views from the National Labor Relations Board

With the development of social networking internet sites such as Myspace, Facebook, and Twitter, a new set of concerns has arisen for employers. A growing number of employers has asserted a right to regulate employee use of the internet and social networking sites despite the fact that such policies may be seen as an intrusion on workers’ privacy interests. This paper explores the conflict between the employees’ interest in internet use and employer efforts to regulate and control these activities. A number of National Labor Relations Board cases and supporting reports, as well as, arbitration decisions are examined in order to explore the critical issues that have emerged regarding employee use of social networking. Based on an analysis of the cases and literature, guidelines are provided for effective employer social networking policies. A high quality policy and an understanding of the changing standards are critical for successful management of employee social networking.     

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.     

A model of the linked adoption of complementary technologies

This paper presents a dynamic feedback model of the technology diffusion process in which each firm's technology adoption decisions maximize the net present value of its anticipated cash flow, taking into account the direct cost savings, the number of linked firms expected to adopt complementary technologies, and anticipated changes in adoption costs. The adoption of complementary technologies need not be simultaneous, but linked technologies can induce a rapid industrial regime shift without explicit coordination or planning.     

Stakeholders,industry knowledge and adaptive management in the Australian whale-watching industry

Whale watching has become an economically valuable tourism sector. The whale-watching industry is complex, involves multiple stakeholders and can involve multilevel governance. This paper uses the concept of adaptive management to underpin an investigation of industry knowledge and information exchange between two key stakeholder groups in whale watching in Australia – whale-watching operators and environmental resource managers. Twenty commercial operators and nine environmental resource managers were interviewed using both quantitative and open-ended questions. Findings showed key differences between stakeholders involved, and inconsistent perspectives across the industry. Resource managers found biological issues, species health and numbers and interpretation important; operators sought clear and consistent knowledge on compliance, legislation and rules. Only half of the operators had direct access to research and researchers. Managers found the industry to be relatively unprofessionally qualified, especially small and non-specialised operators. Whale-watching operators did not specify that any information (about new knowledge, regulations or policy) was obtained from environmental resource managers through information exchanges. There was inconsistent contact between stakeholders, limiting information exchange and the knowledge-building potential of the industry. Improved dialogue between these groups may not only address existing uncertainties, but also lead to more sustainable outcomes across the industry.