An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students

Using a sample of 557 undergraduate business students from three U.S. comprehensive universities, this study examined: (a) the factor structure of the Perceived Stress Scale‐10 (PSS10; Cohen and Williamson, 1988); (b) the invariance of its factor structure; (c) the scale's reliability; and (d) its convergent and divergent validity. Confirmatory factor analyses supported a structure with two primary factors, General Distress and Ability‐to‐Cope, loading on a single second‐order factor, Perceived Stress. Furthermore, this model was confirmed for designated subpopulations including the 264 accounting majors who participated in the study. Notably absent in prior research, this study found two items, numbers 2 and 9, to load significantly on both the General Distress and Ability‐to‐Cope factors with men and the full sample, respectively. Item–total correlations, coefficient alphas, and Spearman‐Brown reliability coefficients supported the reliability of the items loading on the full scale as well as on each of the two primary factors. Combined, these findings provide compelling evidence in support of the PSS10 as a stress assessment measure for business students in general, and accounting students in particular. In fact, given its practical expediency in terms of administration and scoring, the PSS10 appears to be a tool that could be used by university administrators and potentially by human resource personnel at accounting and business organizations to assess student/employee perceived stress levels before the onset of burnout tendencies, thus facilitating more timely and cost‐effective intervention strategies.     

The impact of tourism on cultural patrimony a Costa Rican example

Development of tourism in tropical areas is having a distinct impact on the preservation of cultural resources, particularly when developments are on the coasts, and where lack of monumental architecture does not make it visually obvious that cultural heritage is present. The impact is primary, in that sites are levelled, covered over, or otherwise destroyed; and secondary in that roads to new areas encourage auxiliary population concentrations or open new areas to exploitation by professional pot-hunters. Cooperation between museums and universities who seek to preserve and study these cultural remains, and those who are stimulating the development is often poorly established because of lack of precedence for cultural resource management programs in developing countries. Discussed are the problems of primary and secondary impact based on an example from Pacific coastal Costa Rica     

Understanding diversity managersõ role in organizational change: Towards a conceptual framework

The paper presents a conceptual framework charting the agency of diversity managers in organizational change. Evaluating and critiquing the contemporary models of organizational change management, we identify three concepts, which are situatedness, relationality, and praxis, for understanding the diversity managers' agency in the organizational change process. Each orienting concept is explored in the context of current diversity management literature and their combined explanatory power is discussed. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd.     

New management tools for the successful tourism manager

The purpose of this paper is to outline some new managerial tools for the tourism industry. The thesis pursued here is that the managers of service operations face a number of challenges distinctly different from those encountered by managers of goods-producing activities; and therefore that tourism managers require management technologies designed for their special needs. Services and service delivery, i.e. service production, differ in their essential nature from goods and manufacturing processes. These differences are outlined and then the management implications and new insights for tourism are drawn out. These insights relate mainly to tourism operations management and the marketing of tourism.     

TOURISM CRISIS MANAGEMENT: US Response to September 11

Policymakers are faced with the predicament of if and how they should respond to an unexpected and sudden downturn in tourism demand. In the past, they have made these decisions in the absence of research into the relative effectiveness of different responses. The downturn in the United States following September 11 is a particularly vivid example of tourism crisis. This paper analyzes the effects of this crisis using a computable general equilibrium model of the US and also examines potential and actual policy responses to the crisis. Sector-specific targeted subsidies and tax reductions are found to be the most efficient means of handling the situation.     

Protect,profit, profess,promote: Establishing legitimacy through logics of diversity in Canadian accounting firm recruitment documents

Prospective accounting recruits are increasingly diverse. Drawing on a theoretical framework that combines legitimacy theory, impression management, and institutional logics, we use content analysis to examine how the eight largest Canadian accounting firms refer to diversity in their recruitment websites. Our analysis reveals accounting firms adopt multiple institutional logics and various impression management strategies to enhance legitimacy in the eyes of prospective diversity‐sensitive employees. We find four “Ps” of diversity‐related institutional logics—protect, profit, profess, and promote—all of which are at play in accounting firms' websites. Further, we find that diversity is far from being an institutionalized concept. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

Generational Differences in the Importance,Availability, and Influence of Work Values: A Public Service Perspective

This study uses a sample of 832 Canadian public servants to test a theoretically derived framework which hypothesizes that generational cohort: (1) predicts the importance public servants place on intrinsic and extrinsic work values, (2) predicts the perceived availability of such rewards in public service workplaces, and (3) impacts the relationship between perceived availability of important rewards, organizational commitment, and job satisfaction. Our study adds to the limited body of research on generational cohort and work values in the public service. Generational cohort had little impact on the importance of work values, but did predict perceived availability of work‐rewards and the relationship between perceived availability of important rewards, organizational commitment, and job satisfaction. Findings could help public service organizations' recruitment and retention efforts. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

Adoption of the Balanced Scorecard: A Contingency Variables Analysis

Our study investigates the adoption of the Balanced Scorecard (BSC) as a strategic planning system. We empirically examine the firm‐level factors—business‐level strategy, firm size, environmental uncertainty, investment in intangible assets, and prior performance— that are posited to differentiate BSC adopters from nonadopters. Drawing on a sample of Canadian firms and utilizing both survey and archival data, we find that BSC adopters (a) are more likely to follow a Prospector or Analyzer business strategy, (b) are significantly larger, (c) exhibit significantly higher environmental uncertainty than nonadopters, and (d) have weaker prior performance. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.