Attitudes towards the accounting profession : an Australian perspective

Purpose – This paper aims to examine undergraduate students’ attitudes towards the accounting profession, including accounting as a career, as a discipline, as a profession and perceptions of the work activities of accountants.

Design/methodology/approach – The data set used in this paper was collected via questionnaires. The present study compares several aspects of a prior study of Marriott and Marriott using the Accounting Attitude Scale developed by Nelson.

Findings – Overall, the paper supports the view that exposure to accounting at university does not enhance positive attitudes about accounting as a discipline, but reinforces rule-memorisation, and lack of involvement with conceptual skills or judgement.

Research limitations/implications – The paper only examines students’ attitudes at one point in time and does not attempt to identify whether students’ attitudes change over the period of their study. The paper can only speculate as to why there is a difference between local and international students’ attitude towards the accounting profession. Third, the questionnaire is only administered at one institution. There is a scope to extend this study across institutions as well as conduct a longitudinal study. In order to validate the findings, further research via in-depth interviews with students may help determine the factors that influence students’ attitudes.

Originality/value – The results from this paper are expected to contribute to the body of research by providing accounting educators with insights into how the curriculum may influence students’ attitudes towards the profession, together with implications as to how the profession should be promoted to undergraduate students.

Music teaching is more than telling : attitudes and beliefs of Australian pre-service teachers

Pre-service teachers’ views are often confronted at tertiary level in regards to theories of teaching and learning which can through discussion and reflection change their perceptions and their understanding of classroom practice. Tertiary educators are challenged to develop positive attitudes and beliefs about education to their pre-service students if music education is to be valued in all educational settings. Drawing on educational perspectives on teaching, this article investigates the myriad of influences that shape pre-service teachers’ attitudes and beliefs about music teaching and learning. Between 2005-2009 final year music teacher education students from Deakin University and Monash University (Melbourne, Australia) participated in a research project entitled Intercultural attitudes of pre-service music education students. This article draws on the 2008 cohort interpersonal and affective attributes regarding what they thought makes a good teacher and how they would see themselves as future music teachers. Whilst the findings provide important insights into Australian pre-service teachers they also hold similar significance for teacher education in general. I contend that continued research with our students can only help us as tertiary educators to prepare our students to be effective teachers.

Provision of the emergency contraceptive pill without prescription : attitudes and practices of pharmacists in Australia

Background : As 5 years have elapsed since the emergency contraceptive pill (ECP) was made available without prescription in Australia, information was sought about the current attitudes and practices of pharmacists in relation to their increased role in ECP provision.

Study Design : A mail survey was implemented; questionnaires were distributed to 750 pharmacies across Australia during 2008-2009. Descriptive statistics were calculated and multiple logistic regression was used to examine factors associated with declining to dispense ECP.

Results : Response rate was 29%. Most pharmacists used a protocol to guide ECP dispensing (77.3%) and the majority had declined ECP provision (75.1%) in certain circumstances. Many usually counselled where confidentiality could be assured (62.8%), and agreed that it is a pharmacist's role to counsel on regular contraception (81.9%). Factors significantly associated (p≤.05) with dispensing practices included pharmacists' attitudes towards acceptability of advance prescription, their age, gender and pharmacy accessibility.

Conclusions : New information about Australian pharmacists' current attitudes and practices towards ECP dispensing was identified. Pharmacists had stronger, more conservative attitudes than overseas pharmacists; however, the issues that emerged were similar to those reported overseas. To address these, revised training for local pharmacists is recommended.

Desistance and attitudes towards sex offenders : facilitation or hindrance?

In an ideal world, there would be a seamless relationship between interventions that focus on risk factors causally associated with sexual reoffending and the subsequent release of, and ongoing support for, offenders into the community. However, emotionally fueled and uninformed public responses to news of released sex offenders, and the legislation such responses have inspired, severely hinder this process. Our aims in this paper are to review findings of research on community attitudes about sex offenders within a desistance framework. More specifically, we provide a synthesis of the current research literature on attitudes towards sex offenders. Second, we consider in more detail those studies that include community member samples. Third, we review interventions aimed at promoting attitude change amongst professionals working with sex offenders and finally formulate some recommendations for promoting positive attitude change amongst the general public.

Maternity care experiences of Asia ethnic minorities in rural Tasmania, Australia : a mixed methods study

When migrating to Australia Asian women bring with them birthing cultural beliefs and practices, many of which are different from the Australian medical and cultural understanding of reproduction. Such cultural differences may result in conflicts between clients and health care providers especially when the migrants have a poor knowledge of English. The research investigates the maternity care experiences of Asian migrants in Tasmania. The barriers that Asian migrants face in accessing maternity care services and the factors that affect their views towards maternity care were also explored. A mix of quantitative and qualitative methods was employed. Ten women from different ethnic minorities were invited to semi-structured interviews. The qualitative data were analysed using grounded theory. Findings from the interviews were utilized to design a survey questionnaire. Of the 150 survey questionnaires posted, 121 questionnaires were returned. Descriptive statistics and Chi-square tests of independence were used to analyse the quantitative data. Asian migrants followed some traditional practices such as having good rest and eating hot food during the postpartum month. However, they tended to adapt or disregard traditional practices that were no longer applicable in the new environment including the practices of not washing or having a shower. Support is vital for women recovering after childbirth to prevent postnatal depression. Two main barriers migrant women face in accessing health care are language and cultural barriers. Country of origin, partner’s ethnicity, religion and length of stay in Australia are factors that shape the migrants’ views and attitudes towards and experience of maternity care. Providing interpreting services, social support for migrant women and improving the cross-cultural training for healthcare providers are recommended to improve available maternal care services. The factors that affect migrants’ view on maternity care should be taken into account when providing maternity care for Asian migrant women.

New Zealanders' attitudes to milk : implications for public health

Objective: To identify consumer attitudes and beliefs about (liquid) milk that may be barriers to consumption.

Design: Two random-quota telephone surveys conducted in Auckland one year apart. Respondents were questioned about their usual milk intake and their attitudes to milk. The questionnaire included attitude items that reflected the main themes of consumer interest in milk.

Setting: New Zealand.

Subjects: Seven hundred and thirteen respondents in the baseline survey and a separate sample of 719 respondents in the follow-up survey.

Results: At least one-third of the respondents consumed less than a glass (250ml) of milk a day. Non-consumption was highest in young women (15%). People's concerns about milk related to what was important in their lives; what threatens them physically and emotionally. Women held more positive attitudes but they were concerned about the fat content of milk. Men were less aware of milk's nutritional benefits and as a result were less appreciative of its value.

Conclusions: There is an opportunity to develop public health initiatives to address the barriers to drinking milk. Industry–health alliances may be an effective means to provide positive nutrition messages about milk and to engage the support of health professionals.

Environmental attitudes of pre-service teachers : a conceptual and methodological dilemma in cross-cultural data collection

Human generated environmental problems are significant issues of global concern. Despite this, varying attitudes towards environments continue to exist across the globe, impacting on environmental decision-making and action at local, national and international levels. This paper probes some of the similarities and differences in environmental attitudes amongst pre-service teachers in Australia, Republic of Maldives and Indonesia. Data were collected using an established environmental attitude questionnaire and individual interviews. The three communities exhibited a similar range of environmental attitudes using the established questionnaire but significant differences emerged when the interview data were analysed phenomenographically. These differences reflect diversity within and across cultural groups that cannot be satisfactorily explained by the theory underpinning the established questionnaire. Consequently, a revised conceptual framework is proposed.

Pilot Study of clinician attitudes to insulin pump therapy: international differences and the need for a greater understanding of the patient perspective

OBJECTIVES: To identify and survey health care professionals (HCPs) attitudes to insulin pump therapy (CSII).

METHODS: Eight specialists were interviewed to explore the attitudes and beliefs about CSII. Responses were analysed thematically and used to inform the design of a new 22-item questionnaire: the Attitudes to Pump Therapy (APT) Survey. The APT was pilottested among 95 HCPs (54% male; 75.5% diabetologists/DSNs, 13.8% general practitioners) at the International Diabetes Federation (IDF) conference, 2006. Results were analysed using non-parametric statistics with bonferroni correction.

RESULTS: Analyses of interview data identified 9 themes: biomedical, perceived control of care/diabetes, technology, quality of life, financial resources, training, education & support, suitability, and evidence-base. Items were designed to reflect these themes with responses scored on a 5-point Likert scale (strongly agree—strongly disagree). No statistically significant differences
were found by gender, HCP speciality, country (and continent) of origin or proportion of patients using CSII. Most notable differences were found in relation to gross domestic product (GDP) and the potential for pump therapy to achieve tight blood glucose control (lower GDP = more agreement: p = 0.001), and result in diabetic ketoacidosis (DKA) (lower GDP = less agreement: p < 0.005). Ranked mean scores showed a split between biomedical/clinical items (N = 11) and items concerned with patient experience (N = 11). Attitudes about biomedical/clinical issues were generally clear (i.e. for 7/11 items, the mean score was “agree”) but less decisive about patient experience (i.e. for 8/11 items, the mean score was “neither agree nor disagree”).

CONCLUSION: Few subgroup differences existed, but those that did may be explained by lack of access to treatment (directly corresponding to GDP). Clinicians’ were generally clear in their attitudes regarding biomedical aspects but less so regarding patient experience. Research focusing on patient-reported outcomes is likely to offer clinicians a greater understanding of the patients’ perspective of insulin pump therapy.

Modelling dimensionality of cultural experience attitudes for international tourists

This empirical research of tourists’ cultural experiences aims to advance theory by developing a measurement model of attitudes towards attending cultural experiences for a sample of international tourists visiting Melbourne, Australia. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used to cross-validate the underlying dimensionality structure of cultural experience attitudes in the model. A five-factor model was extracted from the EFA and some further modifications were required to establish discriminant validity. A four-factor model was retained in the CFA, which included three factors based on a liking for different types of cultural experiences and one factor indicating that social interaction was the most liked socio-psychological attitude towards attending cultural experiences. Although the sample were all English-speaking international tourists, cross-cultural validation of the model was also examined for factor configural and metric invariance of the measurement model as there were three different groups of international tourists within the sample: North Americans; New Zealanders; and tourists from United Kingdom and Ireland. This measurement structure was found to be relatively invariant for the factor loadings across the three groups of international tourists.

Student attitudes toward professional practices in science

There has been anecdotal evidence that students from various cultures have different perspectives toward professional practices, including (1) how to use quotations, (2) occupational health and safety and (3) recording data, but there has been a lack of hard evidence to either confirm or contradict this belief. This paper presents a snapshot of student attitudes toward professional practices in Australia. The survey group consisted of students enrolled in an undergraduate 1st year, 2nd semester, chemistry subject. Students generally agreed that they should paraphrase and should cite sources of information. However, there was confusion about the use of extensive quotations and occupational health and safety. There was no significant difference in the responses by the country of secondary schooling or family background, but were some significant differences by the respondents’ age, number of years in university and by the discipline area of study.

Client and contractor attitudes to prequalification

The article discusses the prequalification criteria that are believed to be good indicators of future construction performance by both clients and contractors. A crucial task in contractor prequalification is to establish a set of decision criteria through which the capabilities of contractors are measured and judged. The use of universal prequalification criteria seems to be a widely researched utopian" ideal. Standard prequalification criteria provides more consistency across the industry.