The Moderating Role of Strategic Integration in Performance Improvement Through Purchasing Social Responsibility in Thailand

This research aims to understand the performance of purchasing social responsibility (PSR) through moderating effect of purchasing strategic integration. The results show that PSR directly influences purchasing performance, while the relationship between PSR and purchasing performance is partially mediated by organizational learning. Moreover, strategic integration negatively moderates the relationship between PSR and purchasing performance. This study suggests that the adoption of PSR affects the operations of both buyers and suppliers in a supply chain that further encourage organizational learning and increases purchasing efficiency. The results also show that organizations may realize this effect of PSR practices but may focus on other purchasing practices, which affects purchasing performance. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

A Multilevel investigation into the effect of cultural distance on bilateral trade: The roles of product type and uncertainty avoidance

Previous research shows mixed findings about how cultural distance may affect bilateral trade. To reconcile the mixed findings, we examine how key moderators at both the country-pair level (product type) and the country level (uncertainty avoidance) affect the magnitude of the effect of cultural distance on bilateral trade. Using trade data on electronic products from 90 nations during 2008–2 014, we show that cultural distance in general has a negative impact on bilateral trade. However, the effect is more pronounced when the trade is on experience (versus search) products, or if the importing country is low (versus high) in uncertainty avoidance. Apart from its moderating effect, experience (versus search) product also has a negative main effect on bilateral trade, but its impact is stronger for countries low (versus high) in uncertainty avoidance.     

Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case*

The Church in Somewhere (CIS) is a small community church which uses an Excel spreadsheet to keep its financial records. The church administrator is considering moving from a spreadsheet accounting system to a relational database system that can easily be expanded to include more information in the future. In this paper we examine the transforming process in this hypothetical case by following a resource‐event‐agent (REA) modeling paradigm to create a database. We then link the REA model to financial reporting using Microsoft Access. In addition, using the financial report in the database, students prepare and validate an eXtensible Business Reporting Language (XBRL) document for CIS. Instead of applying the complex U.S. Generally Accepted Accounting Principles (GAAP) Taxonomies, Release 2009 , the case uses a dedicated CIS Taxonomy to complete the mapping and tagging processes.     

Leaning Tower of Pizza: A Business Start‐up

The following take‐out pizzeria restaurant simulation highlights the information sources that an entrepreneur can use to prepare a cash budget and financial forecast for a new business venture. Based on the information contained in this simulation, students make a capital budgeting decision and prepare pro forma financial statements.     

Human capital and SME internationalization: a structural equation modeling study

This study uses a structural equation modeling technique to predict the internationalization of small and medium‐sized enterprises (SMEs) from the entrepreneur's human capital (dimensions: international business skills, international orientation, environmental perception, and management know‐how). While international orientation and environmental risk perception predicted internationalization, international business skills and management know‐how did not. The implications of these findings for research and practice are discussed. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.     

Knowledge engineering for modelling reasoning in a diagnosis task: application to search and rescue

This paper pertains to the application of knowledge engineering methods to aeronautical search and rescue in Canada. We modelled at the knowledge level the reasoning process of a search mission coordinator when conducting a diagnosis task to determine the routes likely followed by an aircraft missing overland. Knowledge engineering allowed us to develop a reasoning model based on documents and on interviews with domain experts. Our study was conducted in the CommonKADS knowledge modelling framework. The proposed model was validated by domain experts and implemented in a rule‐based prototype. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.     

Attitudinal compliance with ecotourism guidelines

This study has developed and tested a conceptual framework to explain compliance attitudes of ecotour operators with industry guidelines. The results suggest that compliance with ecotourism principles is a function of a multitude of intrinsic and extrinsic factors concerning ecotour operators, including the type of social and economic sanctions, gender of the respondents, perceived moral obligations, and revenue obtained from ecotourism. The key strategies for increasing compliance seem to lie in educating the tour operators and placing a call to their conscience. Some strategies for increasing compliance are suggested.