Accounting professionalism : a cultural perspective of developing countries

Purpose – The purpose of this study is to examine the effects of culture on accounting professionalism in 12 developing countries by applying Gray's 1988 model and Hofstede 1980 cultural study.
Design/methodology/approach – Connecting seven variables introduced within a testable model lead the finding to classify the twelve countries within a range from statutory control to professionalism. The data set was collected from 1996 to 2000 through different sources. Twelve developing countries have been chosen from the Middle East and South East Asia in this study and cluster analysis is used for analysing and classifying the countries.
Findings – The results show while the Gray's hypothesis of statutory control is positively confirmed for Iran, and moderately for Bangladesh, Jordan, Oman, and Qatar, it is negatively rejected for Pakistan, Turkey, Malaysia, and Indonesia.
Research limitations/implications – One limitation of this study is the improvised nature of the data set caused by the difficulty in collecting an extensive data set from developing countries.
Practical implications – The findings of the study provides a useful source of information about accounting authority in those developing countries in which improve the knowledge and literature about the accounting practice internationally.
Originality/value – The findings of the study are useful in harmonization process of the international accounting practices. Knowledge about important aspects of accounting setting of the countries is essential to realize the impediments of harmonization.

Prediction intention to quit in the call centre industry: does the retail model fit?

Purpose – Models of workplace turnover are rarely assessed in contexts other than that in which they were developed. This reduces their generalizability and their usefulness in providing managers with guidance as to what they might do to reduce workers intentions to quit. The purpose of this study is to test a model derived from a study of shop floor retail salespeople in the call centre environment.

Design/methodology/approach – A questionnaire measuring the variables in the model was completed by 126 call centre representatives recruited from 11 call centres in Melbourne, Australia.

Findings – Although the model was supported, the interactions among the variables differed. In particular, stressors played a bigger, albeit indirect, role in the intention to quit.

Practical implications – Call centre managers need to consider carefully the aspects of the work environment that may be stressful. If appropriately addressed, turnover may be reduced, and productivity increased.

Originality/value – This paper demonstrates that the model of turnover derived from shop floor salespeople is generally robust in the call centre setting. It provides management of call centres with some guidance as to the factors associated with turnover and areas that can be addressed to reduce it.

Nurses' perceived training needs in child protection issues

Purpose – The purpose of this research is to explore nurses' perceptions of their current skills and knowledge and training needs to identify cases of child abuse and their understanding of their roles and responsibilities in relation to child abuse. Nurses, including health visitors and midwives, have been recognised as having a key role in the protection and care of children, especially in identifying and referring possible cases of child abuse and neglect.

Design/methodology/approach – A structured questionnaire concerning knowledge and training needs in child protection was sent to all nurses employed in a Scottish NHS Primary Care Trust (approximately 1,900), of whom one-third (667) responded. These survey results were complemented by semi-structured interviews with 99 members of the nursing workforce.

Findings – Almost all training in child protection had been confined to health visitors, resulting in the Trust giving an implicit message that child protection is not a role in which other nurses need have any involvement. In general, those nurses who both worked with children and had involvement in child protection issues, considered themselves to be most in need of knowledge around child protection work, to have the greatest level of knowledge and to consider further training a priority.

Research limitations/implications – Nurses who had an interest or involvement in child protection work were more likely to participate in the research, which may have biased the results.

Practical implications – Training strategies need to address the diversity of nurses' involvements in child protection work through the development of training programmes which are appropriate for different workplaces and different occupational groupings. Nurses in some settings will need to be first convinced they have the potential to play an important role in protecting children from abuse and neglect.

Originality/value – Many NHS Trusts have in recent years introduced mandatory training in child protection for all staff in contact with children. However, previously published studies have considered training issues only in respect of nurses identified as working directly with children, whereas this study explores child protection issues for all nurses employed in a primary care NHS Trust.

Child abuse investigation: an in depth analysis of how police officers perceive and cope with daily work challenges

Purpose: The purpose of the current study was two-fold: to explore police officers' perceptions of the daily challenges involved in child abuse investigation and how those challenges affect their ability to undertake child abuse investigations, and to explore how these challenges are managed on a daily basis. Design/methodology/approach: This study employed a qualitative research design. In-depth interviews were conducted with a diverse sample of 25 police officers working in child abuse units across three Australian states. Findings: Inductive thematic analysis revealed that heavy caseload and collaboration with other professional groups are two key sources of negative work stress frequently associated with child abuse investigation. Further, despite the provision of organisational strategies aimed at reducing work stress, the officers tended to rely predominantly on informal coping mechanisms.  Research limitations/implications: This study has raised many questions for further research aimed at developing interventions to assist police organisations in managing work stress. Originality/value: This paper provides an in-depth analysis of the key challenges associated with child abuse investigation and the coping mechanisms employed for overcoming these challenges from the unique perspective of police officers authorised to investigate child abuse.

Who`s complaining? Using MOSAIC to identify the profile of complainants

Purpose – The purpose of this article is to bring together established research in the field of consumer complaint responses: to contextualise this research into the area of complaints about advertising in Australia; and to empirically test the proposition that it is possible to construct a profile
of complainants about advertising in Australia.

Design/methodology/approach – Postcodes obtained from the Advertising Standards Board complaints database were entered into Pacific micro marketing MOSAIC software, which uses data at the postcode level to cluster individuals into homogeneous groups.

Findings – Characteristics shared among consumers who engage in “amplified voicing” include above average income levels, above average disposable income levels, higher than average education levels, professional and associate professional occupations, middle- to late-middle-aged household heads and above average representation of working women. Their interests tend towards culture, technology, entertaining, sport, food and fashion.

Research limitations/implications – Complainants seem to be unrepresentative of those most likely to be disadvantaged by “unacceptable” advertising. It is suggested that it now falls to advertising professionals and marketing academics to encourage greater involvement of all members of Australian society in the current complaints process and build wider understanding of practices that contravene the regulatory system.

Originality/value – This study investigates the effects of advertising on consumers and hence on society in general, and examines the changing nature and structure of the advertising self-regulatory system in Australia. Though based on fieldwork in Australia, it provides an international perspective, and is potentially transferable to other societies.

Motivations for developing direct trade relationships

Purpose – This study aims to understand buyer and supplier motives for developing direct relationships with their trade partners.

Design/methodology/approach – A total of 18 in-depth interviews were conducted across Victoria and Tasmania (Australia); eight with retail buyers and ten with fresh produce suppliers. Both parties were involved in a direct relationship with their trade partner.

Findings – The research reveals a large variety of motivations that influence buyers and suppliers when deciding whether to operate in a direct or non-direct relationship with their trade partner. Motivations for both parties are remarkably similar, with buyers and suppliers ultimately attempting to minimise the inherent risk associated with operating in a volatile environment.

Research limitations/implications – The study may be limited by the fact that buyers and suppliers of different commodities were included in the study. In addition, the varied nature of the respondents' role may have impacted their judgment. The inability to interview dyads in all cases also limits the research.

Practical implications – This research has implications for both researchers and practitioners already involved in, or considering becoming involved in, a direct trade relationship. Clarification of motivations for bypassing intermediaries shows how both trade partners can minimise external risk and strengthen competitive advantage by assuming a direct relationship.

Originality/value – Extant research within this literary field is largely quantitatively based with researchers focusing on distinct relationship constructs, the definition of relationship marketing and the process of relationship development. In response to these limitations, this research adopted a qualitative approach in examining the core motivations for developing a direct trade relationship within the fresh produce industry.

Complexity theory and organizing form dualities

Purpose – The purpose of this paper is to describe how order-generated rules applied to organizing form dualities can assist in creating the conditions for emergent, self-organized behavior in organizations, thereby offering an operational deployment of complexity theory.

Design/methodology/approach – The paper begins by showing that the concept of dualities is consistent with complexity-thinking. In addition, when applied to organizing forms, dualities represent a practical way of affecting an organization's balance between chaos and order. Thus, when augmented with order-generating rules, organizing form dualities provide an access point for the practical instigation of edge of chaos conditions and the potential for emergence.

Findings – The paper maintains that many attempts to “manage” complexity have been associated with changes to organizing forms, specifically toward new forms of organizing. It is suggested that organizing form dualities provide some management guidance for encouraging the “edge of chaos” conditions advocated in complexity theory, although the details of self-organization cannot be prescribed given the assumptions of non-linearity associated with complexity theory perspectives. Finally, it is proposed that organizing dualities can elucidate the nature and application of order-generating rules in non-linear complex systems.

Practical implications – Dualities offer some guidance toward the practical implementation of complexity theory as they represent an accessible sub-system where the forces for order and chaos – traditional and new forms of organizing respectively – are accessible and subject to manipulation.

Originality/value – The commonalities between dualities and complexity theory are intuitive, but little conceptual work has shown how the former can be employed as a guide to managing organizing forms. Moreover, this approach demonstrates that managers may be able to stimulate “edge of chaos” conditions in a practical way, without making positivistic assumptions about the causality associated with their efforts.

Explaining retail offer adaptation through psychic distance

Purpose – The purpose of this study is to examine empirically the relationship between psychic distance and adaptation of the retail offer across a range of countries.

Design/methodology/approach – Data were collected using a mail survey of randomly selected non-food retailers that operated stores in at least three foreign countries.

Findings – Findings of this study suggest that a substantial proportion of retail offer adaptation is explained by psychic distance. In particular, differences in market structure, business practices and language between the home and foreign market significantly increase the extent to which retailers adapt their offer.

Research limitations/implications – The research findings may be limited in terms of their generalisability across retail sectors, as the study focused on non-food retailers only.

Practical implications – These results have implications for researchers and managers in suggesting that we need to go beyond consumer behaviour differences to explain fully the degree to which international firms standardise or adapt their strategies in foreign markets.

Originality/value – Much of the existing research into standardisation and adaptation is limited in terms of geographic scope and a focus on the marketing strategies of manufacturing and export firms. Thus, this paper addresses a substantial gap in existing research by empirically examining the relationship between psychic distance and adaptation in a retail context and across a range of countries.

An exploration of relational customers` response to service failure

Purpose – The purpose of this paper is to examine how customers with different relational bonds respond to the same service failure. In particular, the framework to service failure and recovery devised by Fournier and Mick is applied.
Design/methodology/approach – To uncover rich emotional and cognitive responses to service failure, in-depth interviews with eight former and current patrons of an Australian opera were used.
Findings – Three types of relationship were identified: satisfaction-as-love (SaL), satisfaction-as-trust (SaT) and satisfaction-as-control (SaC). Each responded to the same failure in different ways. SaL customers had emotional bonds with the product category and thus reaffiremed their loyalty following the failure. SaT customers saw the service failure and inadequate recovery as a breach of the brand's implied promise and thus excited the relationship. SaC customers took charge of the situation, using their status to improve their situation and then defended the brand.
Practical implications – The findings indicate the importance of customizing service recovery strategies, in this case to those customers with the strongest emotional bonds to the brand, not the product class.
Originality/value – This is the first paper to examine how relational customers respond to service failure and identify how different customer-brand relationships result in different post-failure reactions and expectations of service recovery.

Wrestling with `conflict of interest` in sport management

Purpose – The purpose of this paper is to discuss how the relationship between sport and business has increased the complexity of ethical issues affecting contemporary sport management. Specifically, this paper seeks to define conflict of interest and how it is manifested in both business and sport.
Design/methodology/approach – The paper provides a conceptual discussion of the issue of conflict of interest as it relates to the management and governance of sports organizations. Relationships between business ethics, governance and sport management are examined in the quest to understand conflict of interest and its prevalence in and relevance to sport management.
Findings – Conflicts of interest within the sport industry may have the same structural elements as those occurring in mainstream business, such as benefits, obligations and issues of trust, but it is the higher societal expectations and values placed on sport and sporting organizations that provide the key points of difference.
Practical implications – Through collaboration with sport management practitioners, via inductive in-depth research, a clearer definition of conflict of interest and the range of situations in which it may occur can be developed. It is through a continued research effort in this area that sport managers will be better able to both identify and manage conflicts of interest as they occur.
Originality/value – It is the lack of definitive examples or guidelines for recognition of an actual or a potential conflict of interest that appears to cause the greatest confusion within sport management. By drawing together the key concepts found within the extant literature, a clearer understanding of what constitutes a conflict of interest is provided by this paper.

Research designs and scientific identity in marketing journals: review and evaluation

Purpose - This research is based upon the assumption that the empirical research designs and the scientific identity of a journal are related. The objective is to review and evaluate the empirical research design of papers to determine the scientific identity of a selection of academic marketing journals. Design/methodology/approach – The journal sample consists of the Australasian Marketing Journal (AMJ), the European Journal of Marketing (EJM) and the Journal of Marketing (JM). The review and evaluation considers a six-year period, namely 2000-2005. The content analysis consisted of 811 papers. Findings – The scientific identity of JM may be seen as built upon quantitative research designs and the North American paradigm of research values. The scientific identity of AMJ is based upon a mix of empirical research designs and the Australian paradigm of research values. The scientific identity of EJM is also based upon a mix of empirical research designs, but a multi-continental paradigm of research values. Research limitations/implications – The leading continental journals in marketing maintain a scientific identity based upon the continental paradigm of research values. If it is driven to the extremes, a paradigmatic myopia and inertia of research designs may evolve that limit the scientific identity to be dogmatic and narrow-focused rather than variable and broad-focused. Originality/value – A cross-continental eview and evaluation of research designs and scientific identity of academic marketing journals is presented.

Are university students really customers? when illusion may lead to delusion for all!

Purpose – The marketing concept is an idea that has been adopted in non-marketing contexts, such as the relationships between universities and their students. This paper aims to posit that marketing metaphors are inappropriate to describe the student-university relationship.

Design/methodology/approach – The authors provide a conceptual discussion of the topic.

Findings – The use of marketing metaphors appears sometimes to be indiscriminate and the appropriateness to use them in student-university relationships is questioned in this article.

Research limitations/implications – This notion of students as customers has caused a misinterpretation of the relationship between universities and students.

Practical implications – Students should not be viewed as customers of the university, but as citizens of the university community. The contention contained within this paper is that the customer metaphor is inappropriate to describe students' relationships to universities.

Originality/value – The use of marketing buzzwords does not contribute to a correct description or an accurate understanding of the student-university relationship. On the contrary, misconceptions and misunderstandings flourish due to misleading terminology and contradictory vocabulary. These frameworks tend to be illusionary if used in non-marketing contexts, such as universities.

Strategic approaches of corporate codes of ethics in Australia: a framework for classification and empirical illustration

Purpose - Research has so far not approached the contents of corporate code of ethics from a strategic classification point of view. Therefore, the objective of this paper is to introduce and describe a framework of classification and empirical illustration to provide insights into the strategic approaches of corporate code of ethics content within and across contextual business environments.

Design/methodology/approach - The paper summarizes the content analysis of code prescription and the intensity of codification in the contents of 78 corporate codes of ethics in Australia.

Findings - The paper finds that, generally, the studied corporate codes of ethics in Australia are of standardized and replicated strategic approaches. In particular, customized and individualized strategic approaches are far from penetrating the ethos of corporate codes of ethics content.

Research limitations/implications - The research is limited to Australian codes of ethics. Suggestions for further research are provided in terms of the search for best practice of customized and individualized corporate codes of ethics content across countries.

Practical implications - The framework contributes to an identification of four strategic approaches of corporate codes of ethics content, namely standardized, replicated, individualized and customized.

Originality/value - The principal contribution of this paper is a generic framework to identify strategic approaches of corporate codes of ethics content. The framework is derived from two generic dimensions: the context of application and the application of content. The timing of application is also a crucial generic dimension to the success or failure of codes of ethics content. Empirical illustrations based upon corporate codes of ethics in Australia's top companies underpin the topic explored.

Ethnocentricity in academic marketing journals: a study of authors, reviewers, editorial boards and editors

Purpose – This paper aims to examine and compare a set of key characteristics of ethnocentricity that influence the policy of academic marketing journals, and hence the provenance, authorship and nature of articles in academic marketing journals.

Design/methodology/approach – The “fundamental” characteristics of three major marketing journals, published in the USA, the UK and New Zealand, were examined for the six-year period from the start of 2000 to the end of 2006. Data were collected from editorials and web homepages. Analysis was conducted of 811 articles, 1,676 authors, three editorial teams and three sets of reviewers

Findings – There is a challenging academic ethnocentricity in the management and implied policy of the three journals. The extent varies, but the inescapable conclusion is that the world-wide research community in marketing is not properly represented by leading journals.

Research limitations/implications – The sample was intentionally small, and unrepresentative of any category except “leading quality”. The findings are intended to add momentum to a debate and point ways forward, not to provide generalisable answers.

Practical implications – The findings suggest that: the editorial boards and reviewing teams should be made more representative geographically; editorships should be organized around the concept of a team of geographically differentiated editors; editorial and review teams should be ethnographically representative of individuals who do research and wish to publish it, particularly beyond the English-speaking world. In general, the world-wide research community in marketing would benefit from less ethnocentricity in academic journals, and these leading examples should strive to reduce it.

Originality/value – The impact of ethnocentricity is underestimated in this context. The issue needs to be discussed, because of paradigmatic influences that it can have on a journal and the profile of its authors, and hence on journal ranking and perceptions of journal quality.

Implications of the IFRS goodwill accounting treatment

Purpose – This paper aims to critically examine the change in accounting treatment for goodwill pursuant to international financial reporting standards (IFRSs) by reference to the Australian reporting regime.

Design/methodology/approach – The paper discusses and compares the former Australian and the new IFRS treatments for goodwill. This comparison focuses on the advantages and potential complexities of the new method, with the aim of identifying the issues and challenges that preparers, independent auditors and those involved in corporate governance face in complying with the new requirements.

Findings – The paper highlights that the identification and valuation of cash-generating units and goodwill require numerous assumptions to be made in estimating fair value, value in use and recoverable amount. Considerable ambiguity and subjectivity are inherent in the IFRS requirements.

Research limitations/implications – Findings suggest that future research should examine how financial report preparers and corporate governance mechanisms are dealing with the complex change required by the new goodwill accounting treatment and how the many critical issues involved in auditing the resulting figures are being addressed.

Practical implications – The research has practical implications for financial report preparers in identifying the issues that must be addressed in complying with the international goodwill accounting treatment. In turn, the paper highlights conceptual issues of relevance to auditors in their role of providing assurance on the resulting accounting numbers. It also has implications for others involved in corporate governance, such as audit committee members, in emphasising the areas in which they should be providing oversight of the accounting judgments. These issues are of relevance in any reporting regime based on IFRSs.

Originality/value – While much has been written about the mechanics of the new goodwill accounting requirements, there has been a lack of critical research highlighting the many problems and ambiguities that will arise in the application of those rules.