IFRS within the Multi‐GAAP Canadian Reality: A Teaching and Learning Imperative for Intermediate Financial Accounting

Intermediate accounting instructors need to be engaged in the specific complexities and challenges of the new international financial reporting standards (IFRS) reality within the Canadian multi‐GAAP environment. Intermediate accounting courses are directly affected because they represent substantive coverage of the corporate reporting environment. In this article I make the case that these courses should primarily reflect IFRS standards in order to entrench IFRS competencies in students who wish to pursue a professional designation, to prepare students for the global environment, and to concentrate IFRS expertise issues in a robust instructor group. The competency maps of each of the three Canadian professional accounting bodies clearly reflect IFRS. Students can analyze the implications of major areas of policy differences between IFRS and private enterprise GAAP (PEGAAP) through specific targeted course coverage, but also through active learning elements, particularly research elements. This commentary reflects some of the active debate occurring regarding postsecondary curriculum as Canada adapts to IFRS and PEGAAP, and encourages action.     

“Work is my passion”: The different affective,behavioural, and cognitive consequences of harmonious and obsessive passion toward work

This study applies the dualistic model of passion (Vallerand et al., 2003) to the work setting and examines the relationships between harmonious passion (characterized by a strong but controllable desire to engage in an activity), obsessive passion (characterized by an internal pressure to carry out an activity), and optimal functioning outcomes at work. Harmonious passion associated positively with: mental health; three elements of flow (i.e., concentration, control, and autotelic experience); vitality, and affective commitment. These relationships were partly mediated by satisfaction of the basic psychological needs of autonomy, competence, and relatedness. In contrast, obsessive passion directly and negatively predicted mental health and weakly but positively predicted autotelic experience. Theoretical and applied implications are discussed. Copyright ©2010 ASAC. Published by John Wiley & Sons, Ltd.     

The effect of hospitableness and servicescape on guest satisfaction in the hotel industry

This paper aims to investigate the influence of hotel hospitality on hotel guest satisfaction along with the moderating effect of the hotel servicescape on the relationship between hospitality and satisfaction. In this preliminary study, which involved 403 hotel guests in Malaysia, we employed a questionnaire survey as the main method of data collection. The structural equation modelling (CFA) used to assess the model revealed a good fit. A hierarchical moderated regression analysis was performed and showed statistical support for the positive influence of hotel hospitality on guest satisfaction as well as a positive moderating effect of servicescape. Copyright © 2013 ASAC. Published by John Wiley & Sons, Ltd.     

Backpacker ethnography

This paper presents an ethnographic study of the travel culture of international backpackers. Their sociodemographic characteristics are described, the contours of a concept of tourism culture are delineated, and on that basis, that of backpackers is outlined, with particular focus on the key phenomenon of road status. The analysis of backpacker tourism as a culture furthers the comprehension of change within the phenomenon. Examples of factors of change include the guidebooks, the short-term backpackers, and in particular the internet. This study demonstrates the merit of a dynamic concept of culture where culture takes place whenever activated by social circumstances.     

Credible assignments can improve efficiency in laboratory public goods games

This paper reports an experiment investigating how assignments improve economic efficiency in a modified version of the standard voluntary-contributions mechanism. The experiment uses a non-binding message that makes common information assignments in the repeated game. A credible assignment is one actually followed by the participants. It turns out to be difficult to credibly assign the symmetric efficient outcome in four person cohorts, but we did discover one assignment that was credible in the last match of the evolutionary repeated game.     

Taking a positive approach to organizational downsizing

We drew from the literature on positive organizational behaviour (Luthans & Youssef, 2007) to test a process model relating generalized optimism (Carver & Scheier, 1999) to the cognitions, affect, and behaviour of 237 Canadian federal government managers during and following a major organizational downsizing. Our data supported a model in which generalized optimism measured 18 months prior to the downsizing (T1) associated positively with managers' cognitions, attitudes, job performance, and self‐reported coping effectiveness measured 12 months postdownsizing (T3). Analyses suggested that some of these associations were partially mediated by a positive thinking coping strategy and expectations for future career and job success reported during the downsizing (T2). We advocate for more research that draws from the positive organizational behaviour literature to study the effects of downsizing on survivors. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.     

Community views of ecotourism

Ecotourism can be an incentive for conservation, especially when it triggers positive economic change. Yet it introduces many changes to communities:positive and negative, social and economic. The full range of change is seldom evaluated in direct relation to conservation at the local level. In this study of three Amazon ecotourism projects, local leaders discussed changes from ecotourism in their communities. Economic benefits were mentioned, but so were new restrictions on time, decreased reciprocity, and social conflict. Other changes included heightened self-esteem and greater community organization. Such shifts should be considered in relation to conservation as they affect the stability of local institutions and the prospects for long-term collective action for resource management.     

Price formation in tourism industry branches

To examine the pricing behavior of suppliers of holiday goods and services, a margin approach, originally developed to explain price formation in service industries, has been applied to different sectors of the tourism industry, using Dutch data. The fundamental idea of the margin approach is that both cost and demand factors influence price formation. The specific market situation is supposed to determine the extent to which changes in cost factors can be passed on to consumers. Despite difficulties with the quality of data, the results can be characterized as promising.     

Travellers under fire: Tourists in the Tibetan uprising

Following the demonstrations in Lhasa in the fall of 1987, tourists who witnessed the events became the principal source of information to journalists denied access to Tibet and gathered material on arrests, torture, and imprisonment for human-rights organizations. A loosely knit network that arose in the first few days following the demonstrations continued to function for more than 2 years, recruiting new volunteers to take the place of those who left. Using material collected as a participant-observer among individual travelers in Tibet during 1987 and 1988, the article examines the growth of this network in terms of the response of different travel cultures to political unrest.     

Political risk and the internationalization of firms: An empirical study of Canadian‐based export and FDI firms

Political risk analysis primarily receives attention for foreign direct investment (FDI) but only rarely for exporting. We examine how exporters and foreign direct investors evaluate the relative importance of political risk factors. We provide a rationale for exporters to evaluate political risk factors for FDI and for foreign direct investors to evaluate political risk factors for exporting. Survey data were collected from Canadian exporters and foreign direct investors and capture the distinctive nature of salient factors for exporting and FDI. We offer unique insights on the evolutionary character of political risk that are of practical value for both exporting and FDI. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.