Hospitality and tourism student and alumni perspectives: promotion expectations,academic and experience adjustments,and career growth

Preparing qualified graduates for the tourism and hospitality industry who will stay and achieve promotional success is paramount. The objectives of this research project were to determine promotional advancement expectations and strategies to improve promotional opportunities. Two separate questionnaires, with both open and close-ended questions, were sent to upper classmen/women in hospitality and tourism programs and alumni of the same programs. In total, 717 (409 students and 308 alumni) completed the questionnaires. Chi-square tests were run to determine differences between student and alumni responses. To assist in analysis of open-ended responses, Atlas.ti was used. There was a statistically significant difference between students and alumni responses in regards to promotional expectations; students expected it to take a significantly longer time to receive a promotion to supervisor or manager than alumni. Overall, students and alumni indicated strategies such as more real-world-focused courses with hands-on experiences.     

Determinants and outcome of career competencies: Perspectives of hotel managers in China

This study aims to explore the determinants and outcome of career competencies. Based on the notion that organizations and individuals have respective obligations in the career management of employees’, this study developed perceived “organizational career management’ (OCM) and “career commitment” as determinants and career satisfaction as an outcome of career competencies. Data were collected in the state-owned hotels in China, and structural equation modeling was used to test the proposed relationships. The findings indicate that both perceived OCM and career commitments have positive, direct effects on career competencies. The findings of this study may benefit both hotels and hotel employees by providing valuable implications.     

From hotel career management to employees’ career satisfaction: The mediating effect of career competency

The purpose of this study is to explore the relationships between perceived hotel career management, career competency, and career satisfaction. It also aims to examine the mediating processes through which hotel career management contribute to employees’ career satisfaction. Results from structural equation modeling (SEM) show that career competency mediates the effects of three dimensions of hotel career management (career appraisal, career development, and career training) on career satisfaction. The article concludes with implications for theory development and management practice.     

财会专业本科生毕业论文写作现状及改进

本文通过调查分析发现,财会专业学士论文存在选题领域不均、论题过大、题目过长、格式不规范、语言不够专业化和学术化、英文摘要不规范、抄袭严重等问题。这些问题是毕业论文教学管理制度、教师和学生等多种因素造成的。建议加强日常教学环节、建立毕业论文资源库、完善过程管理、加强抄袭行为的监督与评价监控。     

The relationships among professional competence,job satisfaction and career development confidence for chefs in Taiwan

This study explores the relationship among professional competence, job satisfaction and the career development confidence for chefs, and examines the mediators of job satisfaction for professional competence and career development confidence in Taiwan. The analytical results demonstrate that work attitude was the most influential construct for professional competence, and culinary creativity had the lowest reported ratings. Job selection satisfaction showed higher ranking than current job satisfaction. The structural equation modeling results showed that professional competence significantly affects job satisfaction, and that job satisfaction predicts actual career development confidence. Additionally, job satisfaction mediated the influences of professional competence and career development confidence. The implications of these findings are discussed.     

The importance of career goal in relation to academic performance: a case study of hospitality management students

ABSTRACT

Hospitality management programs have commonly offered exclusive learning opportunities to talented students in order to keep “brains” in the industry. While academic performance indices are often used to identify “brains” in the education sector, scant research has empirically examined whether “brains” are intended to stay in the industry. This study surveyed 304 hospitality management students and examined the relationships between their career-goal related factors and academic performance. Findings indicate that career goal and positive job valence toward the hospitality industry are significantly related to academic performance. The results of this study contribute to the limited literature on the relationship between career goal and academic performance.     

Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders

Following LaFond and Watts (2008), we examine the relation between information asymmetry (as measured by PIN, probability of information-based trading) and accounting conservatism but focus on a country – Taiwan – whose institutional background is different from that of the United States. Due to the disparate degree of conservatism across the world, the conclusions of LaFond & Watts (2008) might not be universally applicable. Our findings support, in general, the applicability of their conclusion to a Taiwan data set. We find, however, that the effect of PIN appears weaker when auditor tenure is taken into account, thus supplementing their conclusions.     

Does accounting conservatism pay?

We investigate whether or not there is a link between conservative accounting practices and the sensitivity of executive pay to accounting performance. Using several accrual‐based measures of accounting conservatism as well as alternative measures of accounting performance, we estimate an econometric model of CEO compensation that incorporates the interaction of accounting conservatism and accounting performance. Consistent with optimal contracting theory, we find that the sensitivity of executive pay to accounting performance is higher for firms that report conservative accounting earnings. These results support the hypothesis that accounting conservatism, by limiting earnings management opportunities and improving the reliability of accounting performance measures, allows firms to formulate contracts that tie executive compensation more closely to accounting performance.     

内部审计在防范会计舞弊中的有效性分析

近年来,会计舞弊案件的大量增加,注册会计师越来越多的被卷入法律诉讼,由此极大地动摇了公众对注册会计师审计的信心;而美国世界通信公司会计舞弊案的发现,引起了世界各国政府对内部审计查错防弊职能的关注。本文通过对我国会计舞弊的特点和动因分析,重新探讨了内部审计对防范会计舞弊的有效性,并在此基础上对内部审计在防范会计舞弊中的对策进行了研究。     

知识资产会计面临的障碍与路径选择

在知识经济时代,知识资产的价值在经济发展中的作用已经远远超出了实物资产,将知识资产纳入现代会计反映与控制的范畴已经成为会计理论界的共识。但将知识资产会计纳入现代会计信息系统面临着多方面的障碍。寻求一条探索、渐进性的路径,最终将知识资产会计融入财务会计信息系统之中,是会计理论与实务发展的理性选择。