Accounting measurement in the religious perspective : conservatism or optimism

This paper concerns about accounting measurements from the socio cultural values’ perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all, the study develops a theory to concern about accounting values in a religious perception. Then Islam, as one of the most debatable religion in the world, is considered as an instance. Islamic compliance accounting measurement has developed in next stage to understand how the accounting value could be different from this viewpoint from the Western conservative historical cost. This study theoretically proves that Islamic compliance accounting measurement conforms to the exit price method which is different from the Western complaisance accounting measurement.

The importance of overcoming cultural barriers in establishing brand names: an Australian company in China

Considering the importance of cross-cultural competencies in the context of rapid globalisation and the growth of China in the world economy, this paper uses case study methodology, to document the difficulties encountered by an Australian multinational beverage company, Foster’s, in attempting to establish its brand in China’s rapidly expanding market economy. Many of these related to culturally distinct attributes of the market, the consumer base and retail practices. The paper analyses these in terms of key concepts in marketing and cross-cultural business theory, in order to provide guidelines on how to overcome cultural barriers when establishing a foreign brand name in China. It also discusses the impact of cultural differences on brand loyalty after the establishment of the brand and on the sustainability of that brand. In attempting to assist foreign firms to succeed in the Chinese market, this paper offers suggestions that will help marketers to first understand the importance of cultural differences and then to succeed with further recommendations. Being a complex market and a market that is different from the Australian market, this is extremely valuable for those foreign brands entering China.

Overseas Chinese as expatriate managers in China: is their recruitment a solution to cross-cultural management problems for multinationals operating in China?

This paper examines the issue of diversity in Chinese identity and how it impacts on the operations of multinationals in China who recruit Overseas Chinese to handle cross-cultural issues. China’s rapid economic development and entry into the World Trade Organization in 2001 made her a formidable player in the global economy and direct foreign investment surged. Yet it is acknowledged that for the foreign investor in China, cross-cultural issues create difficulty at every level, from the interpersonal level relating to communication and negotiation, to the organizational level relating to decision making, human resource management practices, corporate legal institutions and liaison with government institutions. Western multinationals have considered the advantages of posting Overseas Chinese from Southeast Asian countries, Taiwan and Hong Kong to their China operations as a solution to cross-cultural management issues. But has this policy been successful? In terms of language expertise this would seem to be a good strategy, yet organizational case material contradicts this in reality. Overseas Chinese, while sharing some elements of Chinese culture with mainland Chinese, the Confucian heritage and other aspects such as language and diet, nevertheless have different world views and values and behave differently from mainland Chinese in areas critical to business management. As a survival strategy, Overseas Chinese have often developed dual identities which operate simultaneously. For political and historical reasons, many of them have had to adapt to the local culture of their country of citizenship or even hide their own ethnicity in order to survive. On the other hand, the mainland Chinese are different in that their behaviour has only had to be Chinese, but overlaid with this has been the experience of participating in a communist political environment for decades, which has left its mark on mainland Chinese culture. On the basis of their different historical experiences, in the current business environment in China, cultural confusion, difficulty and conflict may occur for the Overseas Chinese.

This paper focuses attention on the subtle cultural differences between the Overseas Chinese and mainland Chinese in an organizational context. This problem has yet to be researched in depth within international business and international management studies. It provides evidence that Overseas Chinese are not often favoured by the local Chinese. It gives insights on how to manage the local Chinese for foreign multinationals operating in China.

A construct of the cross-cultural ethos of corporate codes of ethics (ECCE) : Australia, Canada and Sweden

The objective of this paper is to develop and describe a construct of the ethos of the corporate codes of ethics (i.e., an ECCE-construct) across three countries, namely Australia, Canada and Sweden. The ECCE-construct makes a contribution to theory and practice in the field as it outlines a theoretical construct for the benefit of other researchers. It is also of managerial interest to marketing organizations as it provides a grounded framework of areas to be considered in the implementation in organizations of corporate codes of ethics.

An investigation into the cross-cultural equivalence of the personal wellbeing index

The Personal Wellbeing Index (PWI) is being developed for the cross-cultural measurement of subjective wellbeing (SWB). This paper reports the findings of its utility with the Hong Kong Chinese and Australian populations. An item on affect, ‘satisfaction with own happiness’ was also investigated to determine whether it should be added to the index. Three-hundred and sixty participants (180 per country), with equal representation from groups aged 18–35, 35–64 and 65 years and above, were recruited from each country. The PWI demonstrated good psychometric performance in terms of its reliability, validity and sensitivity, which are comparable in both countries. The item ‘satisfaction with own happiness’ was found to contribute significantly to the scale’s psychometric performance in Australia but not in Hong Kong. Cultural differences in the perception of the concepts ‘satisfaction’ and ‘happiness’ were suggested as an explanation for this finding. The PWI data are also consistent with homeostasis theory, which proposes that each person’s SWB level is maintained within a limited positive range. For the Australian population, their mean SWB level fell within the established Western range of 70–80, on a scale from 0 to 100. The Hong Kong population, however, fell below this range. Cultural response bias was identified as a plausible explanation for the differences between the Hong Kong and Australian samples.

Full house theory: A new theory for assessing demand for arts centers

In this article I will establish an underpinning theory to apply in measuring demand for a new arts center (theater, museum, gallery, multipurpose space, tourism destination, or cultural precinct). The new theory is called "Full House Theory"-so called because it aims to provide an equation among the factors that result in maximum occupancy and use of an arts center or cultural facility. Existing theories used in the retail sector offer a distance-and-time analysis of expected customer demand but do not include differentiated product-demand analysis. Cultural planning literature examines community need in relation to cultural development but fails to provide a formula to predict sustainable demand. In addition, I will analyze the theories and methodologies in current use as well as their weaknesses in assessing cultural facility demand.

A model to enable organisational cultural change using systemic strategic human resource management

Cultural change in organisations is both difficult to implement and hard to achieve. In this paper, theory from strategic human resource management, organisational cultural change, systemic thinking and practice, and punctuated equilibrium, is integrated in order to build a model for organisational culture change. Evidence is provided showing the capacity of the model to enable researchers and organisational change agents to improve the success of organisational cultural change programs.

Exploring our nation's capital: exploring the role of cultural institutions in the teaching of history and social education in the primary classroom

Explores the role of cultural institutions in the teaching of history and social education in the primary classroom in Australia. Keys to effective teaching and learning of history; Potential of cultural institutions to foster historical interest, relevance, importance and significance; Practicalities of accessing cultural institutions.

A theory of injustice: the flip side of the relocation coin in Australia

Problems attached to relocation cases in Australia because of geographical and cultural reasons - the best interests of the child principle inherently promotes injustice in relocation cases - operation of Part VII of the Family Law Act in the context of relocation cases - assessment of the best interests of the child principle in Australian relocation cases - responsibility of contact parents - reforming Australian law to promote an equality of interests.

Using activity theory in researching young children's use of calculators

Constructivist and socio-cultural perspectives in mathematics education highlight the crucial role that activity plays in mathematical development and learning. Activity theory provides a socio-cultural lens to help analyse human behaviour, including that which occurs in classrooms. It provides a framework for co-ordinating constructivist and socio-cultural perspectives in mathematics learning. In this paper, we adopt Cole and Engeström's (1991) model of activity theory to examine the mediation offered by the calculator as a tool for creating and supporting learning processes of young children in the social environment of their classroom. By adopting this framework, data on young children's learning outcomes in number, when given free access to calculators, can be examined not only in terms of the mediating role of the calculator, but also within the broader context of the classroom community, the teachers' beliefs and intentions, and the classroom norms and the division of labour. Use of this model in a post hoc situation suggests that activity theory can play a significant role in the planning of future classroom research.

Democracy at risk : the cultural negotiation of hatred, rights and freedom

The idea for this panel emerged from a research project being undertaken at the Institute for Globalisation and Citizenship, Deakin University, Australia, – Moving On ›Cultural Negotiation‹ in Theory and Practice for the 21st Century.

Public relations, sophistry and the rhetoric of democracy

The intention of this paper is to explain the activities of public relations in terms of rhetorical theory and the history of sophistry. There is a burgeoning field of study in the US which is incorporating much cultural and communication theory into both historical and contemporary perspectives on these two ancient arts. Consequently, an examination of the purposive communication activities of public relations offers an opportunity to involve semiotics as a central concept for analysing the creation and maintenance of democratic thought and institutions. This paper highlights Peircean semiotics in this respect and suggests the relevance of Peirce's notion of the 'Pragmatic Maxim' and his use of the concept of 'habit' in terms of how public relations might be said to 'cast' the quality of the democracy which we experience.

Valuing local built heritage in a global setting : identity & visual perceptions of cultural built heritage in Northern Ireland

‘In these troubled times with the world in search of its bearings and way ward minds using the terms “culture” and “civilization” in an attempt to turn human beings against one another, there is an urgent need to remember how fundamental cultural diversity is to humanity itself’ (UNESCO 2002). The progressive idea of culture can be used in regressive ways by extremists who used it occasionally to pursue the politics of xenophobia and exclusion. The hypothesis that different communities can share the same culture but have different visual perception of their built environment might seems contradictory. It is essential to describe what is meant by the ‘same culture’. The ever evolving changes of definition and re-definition of the word has not yet settled. This paper adopts the descriptive definition of culture while challenging its interpretation. The descriptive definition refers to ‘all the characteristics activities by a people’. While this description is generally accepted, the interpretation of what ‘a people’ means is divisive. It is not clear how Eliot defines ‘a people’. Is the term genetically prescribed or is ‘a people’ place related? And what about the moral and religious orientation? This paper argues that culture is basically place related and the forces that shape a culture of a ‘people’ are deeply embedded in the environmental forces that also shape other aspects of the place making and its identity. The paper addresses the questions of conflicts, value systems, and culture definitions and the inseparable links with architecture aesthetics.

Local built heritage in Northern Ireland is taken as a case study. Unlike many parts of the world, visual perceptions in Northern Ireland is well recognised with iconic as well as formal representations. The population is well aware of the signified as well as the signifiers. The boundaries between iconology and formalism theories are very blurred in the Northern Ireland context. This paper examines how the two communities visually perceive their shared built heritage and the extent of overlapping between the understanding of iconic and formalist visual representations in the built environment. The paper takes the buildings of the successful economic ventures of the shirt industry in the 19th century as a case study. The case study provides an insight of how a signified value of a successful economic regeneration initiative that is deeply imbedded in the social structure and within the urban fabric can overcome divisive visual perception. The paper examines the possibility of building upon the historical success of the shirt industry to promote architectural cultural dialogue in which cultural built heritage in Derry is able to facilitate knowledge creation and social capital in different arenas.

Full house theory – a new theory for assessing demand for arts centres

Discusses the Full House Theory, a theory for measuring the demand for new arts centers. Information on the Central Place Theory; Implementation of cultural mapping techniques in assessing the demand for arts centers; Marketing research methodologies.

Teacher education in a global context : towards a defensible theory of teacher education

This paper examines some of the effects of globalisation on education and teacher education. In particular it considers the contradictory demands of economic and cultural forms of globalisation, and between globalisation and localisation. Attempts to construct an 'education space' in Europe and Asia are considered and various responses of teacher education systems are outlined. A defensible theory of teacher education is presented around the transformation of curriculum, pedagogy, assessment and the practicum: one that might allow a creative response to the contradictions of globalisation.