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Rouven Doran Svein Larsen Katharina Wolff 《International Journal of Tourism Research》2015,17(6):555-563
Although previous research suggests that people prefer to think of themselves as being authentic (or individualistic) travellers rather than stereotyped tourists, there have been few studies investigating the external validity of such claim. This paper addresses this research gap by investigating tendencies to dissociate the self from typical tourists in terms of travel motivation. Findings suggest that people perceive their own travel motives to be different from those who they perceive as typical tourists and that these tendencies generalize across people involved in different forms of tourism. This paper discusses the results from a social psychological perspective and provides implications for future research and destination management alike. © 2014 The Authors. International Journal of Tourism Research published by John Wiley & Sons, Ltd. 相似文献
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Peter Trapp 《Review of World Economics》1974,110(3):A60-A63
Ohne Zusammenfassung 相似文献
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Against the background of regulatory initiatives that put hospitals under increasing financial pressure, we explore performance measurement and compensation practices in hospitals through a multiple case study. We extend previous research by comparing practices among different ownership types (i.e. public, non-profit, and private) and by providing initial evidence on compensation schemes for the clinical staff. Our empirical investigation is embedded in the ‘stewardship–agency axis’ that allows the development of theoretical arguments about the interdependencies between ownership and performance measurement systems (PMS). We distinguish two primary levels of analysis – the types of measures implemented and their linkage with compensation and decision-making. Our findings suggest that the types of measures are primarily affected by regulatory pressures, while powerful internal actors considerably influence the linkage between these measures and compensation. Consistent with our theorised patterns, cross-case analyses indicate differences between ownership types concerning the performance dimensions that are prioritised and the linkage of performance measures with compensation of the clinical staff. Together, these findings provide evidence on the interdependent effects of the regulatory environment, the type of ownership and internal actors on a hospital's PMS. We also provide some tentative explanations for these findings based on insights from institutional and behavioural theory. 相似文献
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Holger Schmieding Peter Trapp James Riedel Wojciech Kostrzewa Kurt W. Rothschild Jamuna P. Agarwal Hartmut Picht Harmen Lehment Torsten Tewes Manfred Neldner Federico Foders Henning Klodt Bobby E. Apostolakis Siegfried F. Franke Axel Busch Hermann Sautter 《Review of World Economics》1989,125(2):406-434
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This paper examines patterns, antecedents, and effects of (international) cooperation in accounting academia based on 7105 papers published in 15 leading accounting journals. In particular, we investigate the dissemination of different forms of cooperation, identify author characteristics that are related to the propensity of cooperation and analyze whether cooperation is associated with research performance (in terms of research impact and output). We find that scholars from Asian countries tend to be more heavily involved in international cooperation than researchers from most European countries and the USA. A Ph.D. from a leading school, a scholar's previous publication experience and a past appointment as editor or editorial board member are positively associated with the propensity for cooperation, while a researcher's current affiliation has only limited impact. Surprisingly, our findings show that cooperation is not related to a greater research impact as measured by citation numbers per paper. Finally, we find a significant negative relationship between a scholar's share of co-authored papers and his or her research output in leading accounting journals as measured by the weighted numbers of papers per author. 相似文献
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Heightened concern with global issues has led to shifts in corporate social responsibility (CSR) programs. To capture the distinct nature of this global focus, researchers have developed a three‐generation CSR typology. In this paper, we first evaluate the usefulness of this typology for understanding corporate approaches to CSR by examining how several companies position themselves thematically in CEO introductions to sustainability reports. On the basis of this, we then evaluate the practical value of this typology for assisting those who work with CSR strategy. The analysis revealed expressions of all three CSR generations, with third‐generation thinking being apparent, but not dominant. It also verified that the three‐generation CSR typology can be an instructive means of both evaluating as well as framing a company's approach to sustainability, though with modifications. On the basis of the identified strengths and weaknesses of the typology, we develop a practitioner‐focused, three‐tiered model that can strategically guide the development of CSR programs. 相似文献
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Rouven Fleischer Max Goettsche 《Journal of International Accounting, Auditing and Taxation》2012,21(2):156-168
Previous research into audit pricing has focused on the US and Australasian markets. This study aims to elaborate on the role played by various size effects on audit pricing using data from the German market.As previous research has shown, audit firms that provide additional non-audit services are able to charge higher fees for auditing. By contrast, our results show that only Big 4 auditors can earn an audit fee premium by providing non-audit services.Our findings also show that the Big 4 premium shown by previous German research is strongly affected by the premium for overall market leadership. Furthermore, we find that the influence of risk variables such as leverage or past losses is significant only for small auditees, while for large auditees size is the determining factor.Finally, this study proposes that using the logarithm of the number of employees is a better proxy for company size than is the more commonly used logarithm of total assets because it is more constant over time and does not bear the risk of interdependencies with other financial statement-based variables. Therefore, its further use in audit pricing research is strongly recommended. 相似文献
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