Moving toward the EU or the Middle East? An assessment of alternative Turkish foreign policies utilizing the GTAP framework

This paper assesses the new orientation in Turkish foreign policy towards the Arab world by analyzing the potential impact of Turkey’s membership in either the European Union (EU) or the Greater Arab Free Trade Area (GAFTA). We utilize the most recent version of the Global Trade Analysis Project (GTAP) database, its global Computable General Equilibrium (CGE) model, and the gravity border effect approach to estimate the ad-valorem tariff equivalents (AVEs) of non-tariff barriers (NTBs). In our overall analysis, we account for 24 various sectors. However, in our evaluation, we focus primarily on the food and agricultural sectors because this sector is characterized by high tariff and non-tariff protection. In the CGE simulation analysis, we consider the removal of tariffs and NTBs simultaneously. After projecting the GTAP framework to 2020, we conclude that Turkey would gain unambiguously from EU membership, whereas Turkey’s gains from GAFTA membership would be more limited. The paper also presents that the welfare gains from the removal of NTBs are of considerable importance and would generally be greater than the gains stemming from the elimination of import tariffs.     

Career growth opportunities and employee turnover intentions in public accounting firms

This study examines the role of career growth opportunities in explaining turnover intentions of junior auditors in public accounting firms via a survey of them. Prior studies in applied psychology and organisational behaviour argue that employees and their organisations have a social exchange relationship in which employees and organisations provide reciprocal benefits to each other. Extending this research, this paper proposes that career growth opportunities represent a critical benefit to lower level employees in accounting firms. When these employees believe that their firm provides this benefit, they reciprocate with stronger commitment to the firm which, in turn, leads to lower turnover intentions. This study also seeks to identify the causes or antecedents of employee beliefs about career growth opportunities. Two antecedents are proposed: the effectiveness of the firm's training programmes; and, the organisational prestige of the firm. Results of path analysis suggest that both training effectiveness and organisational prestige enhance employee beliefs about the career growth opportunities offered by the public accounting firms, which, in turn lead to higher commitment and lower turnover intentions.     

Social and environmental accounting,organisational change and management accounting: A processual view

Consistent with calls for in-depth studies of social and environmental accounting and reporting (SEAR) intervention (Bebbington, 2007, Fraser, 2012, Contrafatto, 2012), our paper focuses on the interrelationship between organisational change and SEAR practices, as well as the involvement of management accounting in such organisational dynamics. Drawing insight from both Laughlin (1991) and Burns and Scapens’ (2000) theoretical frameworks, we explore the processes of change through which SEAR practices become elevated to strategising status, in the context of broader organisational and extra-organisational developments, but we also illuminate how institutionalised assumptions of profit-seeking limit the extent to which broader sustainability concerns become infused into day-to-day business practice. Our paper highlights the importance of management accounting in facilitating and shaping the cumulative path of SEAR practices (and sustainability more generally); however, we also heed caution against uncritical reliance upon conventional management accounting tools. The following paper extends our understanding of SEAR practices as cumulative process over time, an awareness of the potential limits to such developments in profit-seeking organisations, and stresses a need to be circumspect when involving management accounting.     

Organisational and professional commitment of early career accountants: do mentoring and organisational ethical climate matter?

This study assesses the effects of mentoring and organisational ethical climate (OEC) on the organisational and professional commitment (PC) of early career accountants (ECAs) (i.e. accounting graduate recruits with three or less years of working experience). The empirical data are based on a questionnaire survey from 86 ECAs in Australian public accounting firms, and hypothesis testing utilises partial least squares analysis. Our results indicate when a career development style of mentoring is adopted there is greater organisational as well as PC. By contrast, a social support mentoring style has no significant impact on organisational commitment (OC) and a negative effect on PC. Further, our data also reveal OEC to be positively associated with OC, and OC in turn having a positive impact on PC. The results imply that fostering a career‐focused mentoring environment and an OEC can increase an ECA's OC and PC. These results have various implications for human resource management at both the accounting firm and professional levels.     

从分散竞争到适度集中的寡头主导--我国注册会计师行业组织优化选择

针对当前我国注册会计师行业出现的过度分散化竞争状况,从研究其引致的规模经济效益丧失等负面经济后果出发,从挂靠制度和退出壁垒两方面深入剖析了造成这种过度分散竞争状况的原因,并且结合微观经济学市场结构理论,提出了建立适度集中的寡头主导型产业结构是我国注册会计师行业组织优化的模式选择。     

Trade barriers in East and South East Asia: the implications for retailers

Many countries in East and South East Asia have erected trade barriers at various times since 1945. Many retail markets have therefore been closed to outside influence and investment. In the 1990s however such measures are being reversed and markets in East and South East Asia are becoming increasingly open. This openness is both a willing embrace of outside investment and a less willing acceptance of external pressures. This paper reviews the changes taking place and concludes that those retailers taking advantage of the opportunities are faced with a variety of problems. Indeed, it would seem that the removal of international trade barriers simply leads to their replacement with more difficult domestic market policies.     

绿化非关税壁垒——基于生态文明视角的思考

绿化非关税壁垒是国际贸易学适应生态文明时代潮流的一个重要内容。要充分认识非关税手段的正面绿化作用,积极发挥其有些特点的有效功能。在把握其运作定位时,特别需要关注非关税壁垒的有差别应用、实际功能和运作程序等重要环节。绿化非关税手段的具体途径,则表现为放宽非关税手段的应用范围、调整WTO有关遵循标准、强化贸易救济规范、设置特殊的应对条款和加快签订贸易—环境协定等。同时,这种绿化必须设置若干约束条件,如在WTO框架内运作、紧密配合关税手段和严格遵循有关的适用条件等。     

The role of business support organisations in the process of retailer internationalisation

In the field of international retail research, there has been little attention paid to the role of business support organisations in the process of internationalisation. Given the barriers to foreign market expansion, the focus of this study is to investigate the importance of facilitating factors, in the form of business support organisations, which can assist retailers in the process of international expansion. A qualitative research methodology was employed and the findings provide evidence relating to three important areas: firstly, the types of business support programmes available to retailers seeking to internationalise from the UK, secondly, the barriers encountered by retail companies expanding overseas, and thirdly, how government and private organisations can assist in helping retailers overcome these hurdles.     

浅谈中职学生运动竞赛中的心理障碍与心理训练

文章简要分析了学生在运动竞赛申产生心理障碍的原因，结合实际情况提出了相应的克服心理障碍措施和提高比赛心理素质的方法和手段。