The influence of information communications technology (ICT) on cash management and financial department performance: An explanatory model

We delineated the extent to which various facets of information communications technology (ICT) are used and are perceived as useful by treasury managers, focusing on three indicators of financial department performance: cost savings, improvements in the quality of the information, and enhancements in the use of scenario simulations for decision making. Specifically, we examined the relationship between ICT use in cash management functions within financial departments, perceptions of the importance of cash management to treasury managers, and their perceptions of the usefulness of ICT to financial department performance. The theoretical and applied implications of these findings are discussed. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd.     

A Canadian Response to the Pursuit of Global Sustainability Reporting Standards*

As business, government, and society continue to emphasize the importance of sustainability—both of individual organizations and of the natural world—accounting standard-setting bodies want to be part of the process. In September 2020, in response to “urgent and growing demand” for more “consistent and comparable” sustainability reporting, the IFRS Foundation (the Foundation) released for comment a Consultation Paper on Sustainability Reporting. In the paper, the Foundation proposed the creation of a Sustainability Standards Board (SSB), which it would oversee alongside the IASB. The SSB would become, de facto, the global sustainability reporting standard setter. The Foundation received 577 responses to its proposal. These responses came from around the world and from a wide range of stakeholders. Thirty-eight of the responses came from Canada. This study profiles the Canadian responses, contrasting them with the wider set of worldwide responses. Some uniquely Canadian features include user responses from a large number of pension funds and preparer responses solely from the energy sector. There was also a significant response from the Canadian accounting community, including from the full set of Canadian standard-setting organizations. Five auditors general also responded. Overall, Canadian respondents supported both globalized sustainability reporting standards and the Foundation's creation of the SSB. This support aligns Canada's response with the worldwide response.     

Pop‐management literature: popular business press and management culture in Brazil

As in other emerging countries, the 1990s in Brazil were characterized by profound economic changes. The business press reflected and influenced this process. Newspapers and magazines grew and assumed an important role, disseminating values associated with neoliberalism and managerialism. In this paper, we aim to contribute to the understanding of the content produced by this media and how the readership reacts to this content. To accomplish these objectives, we used the method of fantasy theme analysis (Bormann, 1972) to analyze four business magazines, and we discuss how Brazilian culture mediates the assimilation of foreign ideas and managerial expertise. Our study also helps to understand how the pop‐management literature, disseminated by the business press, echoes and reinforces managerialism and management culture. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.     

The state and evolution of information systems research in canada: a scientometric analysis

This paper investigates the state and evolution of information systems (IS) research in Canada as reflected in publications of the proceedings of the annual conference of the Administrative Sciences Association of Canada from 1974 to 2007. We present a scientometric analysis of (a) individual and institutional research outputs; (b) differences in three productivity score calculation methods: straight count, equal credit, and author position; (c) study topics; (d) research methods; and (e) use of student samples. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.     

A sociopsychological approach to vacation and mobility in touristic sites

Several aspects of socio-psychological research are presented dealing with relationships between transport, leisure, and tourism in France. The socio-psychological approach to long distance travel for leisure and vacation purposes is illustrated by recent studies of family mobility: for instance, family decision-making, sociability and travel, territorial behavior and the “territorialisation” process, and change processes related to the family life-cycle. Traffic problems in touristic sites are also considered. An attempt at an action-research approach shows how traffic management in urban areas could benefit from the use of socio-psychological survey data. The diagnosis, forecasts and evaluation of travel behavior could be made more effective through more active cooperation between traffic policymakers, traffic engineers and social scientists.     

Guatemalan tourism and the efficacy of wage employment in Panajachel

Although tourism's apparent financial benefit to the Guatemalan economy in terms of earning foreign exchange is well known, there has been little micro-economic research done on how the country's third largest export industry affects individual communities. Therefore, this study compares price and wage data to provide initial leads on how tourism affects the food purchasing power of wage earners in the developing tourist community of Panajachel. Research shows that between 1964 and 1978, tourist-industry demands on local food supplies helped inflate food prices far above wage increases, and contributed to a wage laborer's loss of food-purchasing power. Thus in most cases, wage-labor employment in Panajachel is not efficacious in terms of maintaining or increasing the ability to purchase food.     

The disciplinary dilemma of tourism studies

Though tourism is a complex phenomenon crossing many disciplines, researchers tend to approach tourism studies from within the specific boundaries of the main discipline in which they have been trained. Existing tourism theory is thus fragmented and weak. This paper looks at the potential for developing more holistic and integrated theories than currently exist, and for tourism studies evolving into a distinct discipline. The current state of debate in this area is introduced, and several disciplines impacting on tourism studies are examined. Insights are drawn from two distinct philosophy of science perspectives, T.S. Kuhn and R.J. Bernstein. Suggestions are made for advancing the evolution and integration of tourism studies.     

The conference on security and cooperation in Europe: Its impact on tourism

The Conference on Security and Cooperation in Europe adopted principles which have both direct and indirect impact on travel and tourism. The data for the paper include documentary material, a survey sent to the national travel and tourism bureaus of the participating states, and personal interviews. It is evident that most of the problems encountered in implementing the final act are political, not technical. A separate section is devoted to the discussion of the impact on travel for professional reasons. The overall result of this study points to the fact that progress has been slow and tangible results have been limited.     

Tourism and attitude change: Greek tourists visiting Turkey

This study evaluates attitude change of Greek tourists towards Turkish people inclusive of their political beliefs and institutions, as a result of their visit to Turkey. A sample of 97 Greek first-time travelers to Turkey completed a structured questionnaire measuring attitudes towards Turkey before and after their visit. A control group of 82 Greek citizens who remained in Greece also completed the questionnaire twice. The major results showed that travel to Turkey had a negative impact on Greek tourists perceptions of the host population. This was particularly true concerning such aspects as the quality of life in Turkey, Turkish institutions, and the cultural aspects of its people.     

Geographical consciousness and tourism experience

Scholars of many persuasions have recognized the experiential features of geography, such as the consciousness arising from the spatial and temporal bonds between people and places. Until recently, however, tourism researchers have largely overlooked those features. In partial response to this omission, this article presents a phenomenological exploration of leisure tourism experience. By describing the lived experiences of Canadian tourists traveling to and within China on two separate package tours, this article discusses if and how geographical consciousness influences the tourists’ experiences. Its main purpose is to provide insights for research and application.