Accountability, completeness, credibility and the audit expectations gap

This article deals with two concerns in achieving greater accountability in social reports: the lack of completeness of reporting, and the lack of credibility of reports. The article focuses, in particular, on the role of social audits in improving the completeness and credibility of reporting, thereby reducing the audit expectations gap. We suggest that this gap arises due to an over-emphasis on the validity of performance data at the expense of addressing completeness and credibility, both of which, we argue, require stakeholder involvement. The article reviews recent guidelines aimed at ensuring that companies produce reports that are complete in all material respects including those produced by the Global Reporting Initiative and the Federation des Experts Comptables Europeens, focusing particularly on AccountAbility's AA1000 Standard and AA1000S Assurance Standard. Finally, the article considers the development of a practical approach to social audit following principles increasingly being incorporated into developing assurance guidelines aimed at reducing the audit expectations gap.

The emergence of the public sector expectations gap

This paper focuses on the continuing worldwide phenomenon of homogenisation of audit rules, regulation and procedures between the government and private sectors. The observations are informed by Pusey’s (1991) criticisms of ‘economic rationalism’ as the driving mechanism behind public sector reforms in Australia. The presumed superiority of commercial audit is questioned in association with the work of Hopwood (1983, 1998), Otley and Pierce (1996) and, Power (1992, 1994, 1995, 1996, 1997) that contextualise the role of audit. In the private sector audit there continues to be an ‘expectations gap’ arising from commercial pressures and a rhetorical support for the public interest. It is contended that audit quality in the public sector is driven by a different perception of public interest that has been eroded with the advent of economic rationalism. The consequent emergence of a public sector audit ‘expectations gap’ is an amalgam of new components particular to the government audit environment and, aspects of the private ‘expectations gap’ which have been transplanted into the public domain.

Understanding aspirations and expectations of international students in Australian higher education

The aspirations and expectations of the growing international student cohort in Australia are implicitly incorporated into recruitment and internationalization strategies but have received little academic analysis. To address this gap in the literature, this paper develops a conceptual model built upon earlier research by Tim Mazzarol and Geoffrey Soutar, which focuses on the push and pull factors relating to home country and country of destination, respectively, in relation to students’ decisions to seek international study. Focusing predominantly on Chinese and Indian students, we conceptualize, extend and place the push and pull factors within a social psychological framework in relation to students’ aspirations and expectations of international education, indicating factors that can be influenced by higher education (HE) institutions and their programmes, and those which cannot. We then interrogate the model and its applicability in Australian HE through the case study of an Indian international Study Tour conducted in our Australian HE institution in 2009. In the present context of decreased international student enrolments in Australia in 2010, where we seek to better understand our international students, the proposed model provides a basis for identifying international students’ expectations and aspirations and developing prospective international relations.

Managing expectations : a changing landscape

Expectations of, and by, students and staff in the classroom have been well researched. Yet, still there is a gap between the expectations of students and what they experience in their studies. The classroom itself is changing with the introduction of Web 2.0 technologies into the mix. Further changes are being driven by the changing profile of a tertiary student in the twenty first century. Education will not fulfill its goal if the gap in expectations is not addressed. The discrepancy in expectations is explored from the perspective of students and staff and strategies for bridging the gap and enhancing eLearning in the Web 2.0 environment are offered. The chapter begins with a scenario that demonstrates the issues and concludes with suggestions to avoid them in the future. In doing so, the key drivers of change in the learning landscape in Australia are identified and the impact these may have on staff and student expectations is explored.

The expectation-performance gap in generic skills in accounting graduates : Evidence from Sri Lanka

Purpose
The purpose of this paper is to investigate the generic skills that are important for the career success of accounting graduates in Sri Lanka from the perspectives of university educators and employers.

Design/methodology/approach
Bui and Porter's (2010) expectation-performance gap framework was modified to match with the context of the current study. Data collected via questionnaire survey was analysed for non-parametric tests: the Wilcoxon signed-rank test and the Mann-Whitney test, using SPSS version 20, and quantified the expectation-performance gap and its components.

Findings
The major finding of this research is that the main cause for the expectation-performance gap, as identified in the analysis of the constraint gap is university educators’ low confidence in teaching the required generic skills for career success of graduates. However, university educators are aware of the employer expectations of graduate accountants in terms of generic skills. Employers indicated that many of the generic skills are not achieved by the accounting graduates.

Practical implications
Findings of this study reflect the importance of expanding the accounting curricula by embedding and assessing generic skill development activities. In addition, it is vital to develop the capacities of university educators in terms of teaching and assessing generic skills in accounting degree programmes.

Originality/value
This study contributes to the literature as one of few studies that investigate the generic skills development of accounting graduates in Asia, particularly in Sri Lanka.

One career, two identities : an assessment of gay men`s career trajectory

Most of the research on career development of sexual minorities focuses on lesbians. Gay men, on the other hand, have received little attention in the literature as it is assumed that they face fewer difficulties in career development because they are men. This paper redresses this gap by presenting an analysis of the impact of sexual identity on the career development of gay men, drawing on both a literature review of the literature on sexual identity, gay organizational studies and career development and the results of a recent interview study. In accord with other literature, the study demonstrates that gay men, like other sexual minorities, are confronted with a conflict between personal and career needs, and have to deal with society's expectations and intolerance towards homosexuality. Suggestions are given for research that will lead to a deeper understanding of the career decisions and attitudes of gay men.

The ethical, social and environmental reporting-performance portrayal gap

The purpose of this article is twofold. First, it assesses in detail the extent to which corporate reporting on ethical, social and environmental issues reflects corporate performance in case study company Alpha. This “reporting-performance” portrayal gap is a key measure of the extent to which an organisation is accountable to its stakeholders. Alpha's disclosures concerning its ethical, social and environmental performance for the years 1993 and 1999 were compared with information obtained on Alpha's performance from other sources. Two different pictures of performance emerged leading to the conclusion that, in the case of Alpha, reports do not demonstrate a high level of accountability to key stakeholder groups on ethical, social and environmental issues. Of particular concern is the lack of “completeness” of reporting. Second, the article assesses the potential of recent standards or guidelines developed by the Global Reporting Initiative (GRI) and the Institute of Social and Ethical AccountAbility (AccountAbility) as well as the industry's own “responsible care” initiative to reduce this “reporting-performance” portrayal gap and improve corporate accountability. The conclusions point to the need for other measures to improve accountability including mandatory reporting guidelines, better developed audit guidelines, a mandatory audit requirement for MNCs and a radical overhaul of corporate governance systems.

University and employer expectations of new dietetic graduates

Objectives:  The first objective of this study was to identify the knowledge, skills and attributes (KSAs) that employers seek in newly graduated dietitians. The second objective was to compare the KSAs that employers seek in newly graduated dietitians to the Deakin University Graduate Attributes and to the Dieticians Association of Australia (DAA) Competencies in order to determine if there is a mismatch.

Methods:   Views were gathered from a combination of group and individual in-depth, semistructured interviews with 19 employers from a range of employment settings and sorted into an existing framework using the DAA Competencies and the Deakin University Graduate Attributes. Data from taped interviews were transcribed and sorted into a table of generic skills and a KSAs matrix.

Results: Employers sought graduates who had practical knowledge of dietetics and the workplace, Key skills sought included communication, interpersonal, work management and information technology skills. Key attributes sought were the ability to be a team player, to demonstrate some insight into one's own limitations, to demonstrate an appropriate level of initiative, and to be flexible and adaptable. There was a large overlap between the KSAs identified by employers as being important and those that have been identified by the DAA and Deakin University. However, there were some areas of mismatch. The University and employers valued information technological skills, whereas the DAA did not state these as a competency. The University and the industry employers were concerned about the global perspective, but the DAA and the clinical employers were not.

Conclusions: The results of this study show a large overlap between the KSAs valued by the profession, the University and the employers.

From e-learning to virtual learning community: bridging the gap

'Community' has become a buzz word in the E-Learning arena. This paper examines the concept of virtual community, in the context of E-Learning. It defines what constitutes a virtual community and virtual learning community. A model comprising four essential criteria that define a virtual learning community is proposed. These criteria are discussed with relation to Deakin University's E-Learning system. The paper concludes by highlighting the factors that may help bridge the gap between Deakin's present provision of E-Learning to the development of a virtual learning community.

Managing student expectations online

In contrast to other studies of students in online environments, which examine the skills and attitudes that students bring to an online university learning environment, we are interested in the expectations with which students come to online university study. Four expectational barriers, which arise from students’ background and cultural history, are identified as being: who is responsible for learning, who is responsible for student interaction with content, who is responsible for the use of appropriate learning strategies and who is responsible for required ancillary skills. There is a discussion of how these barriers arise and how one might attempt to manage the students’ expectations and ameliorate their effects.

A comparative analysis of international education satisfaction using servqual

University education, the world over, has undergone significant transformation and reform with respect to higher education systems meeting the growing role of information and communication revolution, and the demand for knowledge, which represent the new challenges of globalisation. These challenges are seen as threats as well as opportunities for higher education systems around the world. The driving force of globalisation is competition and the international education market has become fiercely competitive with different marketing strategies being implemented by educational institutions to attract the growing number of students seeking higher education. The objective of this paper is to examine the relationship between the SERVQUAL constructs proposed by Parasuraman et al (1988 & 1985) and the country of origin and satisfaction among four cohorts of Asian international postgraduate students studying in Australian universities. Country of origin is recognized as an important predictor of satisfaction and choice in the international education environment. The data used in this study is derived from a mail survey conducted among international postgraduate students from China, India, Indonesia and Thailand studying in five universities in Victoria, Australia. An adapted version of the SERVQUAL instrument was used to collect the data and was designed to measure the gap between student responses on expectations and perceptions of the university as a study destination on a seven point bi-polar scale. The responses were sought on 36 statements representing aspects of the operations and services of the university under desired (ideal) expectations of choice and post-choice perceptions. Scales were developed to investigate the relationship between the SERVQUAL constructs of reliability, responsiveness, assurance, empathy and tangibles and the country of origin and were shown to be reliable. Using ANOVA and MANOVA techniques, the study found significant differences between country of origin and the SERVQUAL constructs and discusses strategic implications and opportunities for higher
educational institutions