Nature, extent and antecedents of risk management in accounting, law and biotechnology firms in Australia

This paper provides empirical evidence on the nature and the extent of risks faced by small and medium-sized biotechnology and professional service firms (accounting and law) in Australia, as well as on the style of their adopted risk management methods and approaches. The findings of the study indicate that the top three risks faced by these firms are related to reputation, recruiting and retaining skilled staff, and cost management. The study also finds that more than half of the respondent firms manage risk in an integrated manner. The results of this study provide useful insights into the nature, extent and driving forces of risk management practices in these firms.

Psychosocial antecedents of communication, trust, and relationship effectiveness in new product development projects : a functional manager perspective

The basic differences between marketing managers and their technically trained counterpart managers [e.g., research and development (R&D), engineering, and manufacturing managers] in terms of work experience, training, and differing decision-making styles have often been suggested as a source of conflict, which acts as a barrier to effective working relationships and integration during new product development (NPD) work. In this paper, we empirically explore this issue by developing and testing a model of psychosocial differences (thought worlds and psychological distance) between the two groups of managers and their effect on communication, trust, and relationship effectiveness during NPD projects. We find that while thought world differences do still matter, it was from a marketing perspective that they had a stronger effect. These findings have implications for top management trying to manage the functional manager interface during NPD projects. We propose a semi-formalized approach to relationship building that may speed up the acquisition of social data that is often necessary to elevate working relationships to trusting ones and improve the efficiency of NPD work. Our model is tested using data from two samples, 184 technically trained managers and 145 marketing managers from Australian companies involved in NPD work.

Antecedents and consequences of service quality in a higher education context : A qualitative research approach

Purpose – The purpose of the paper is to report on the perception of students in regard to critical antecedents, dimensions and consequences of service quality with an aim to develop a theoretical model in the context of a university in Australia.

Design/methodology/approach – This research used focus group discussions with 19 students who had been studying in undergraduate and postgraduate level programs at an Australian university.

Findings – The findings show that the critical antecedents to perceived service quality are information and past experience. There are three aspects of perceived service quality, namely, academic, administrative and facilities. Student satisfaction and student trust are found to have direct and positive relationships with perceived service quality as consequences; and brand performance and behavioural intention are found to have indirect relationships with perceived service quality mediated through satisfaction and trust.

Originality/value – This paper found three separate themes and their relationships with service quality in the context of a university. These themes are: information, past experience and brand performance. Perceived service quality was found playing an important role in this theoretical model. The model provides a good explanation of university brand performance and students' behavioural intentions.

Moral antecedents of smoking behavior and risk beliefs among overseas Asian students

Instead of focusing on the misconduct of multinational cigarette manufacturers, this research project broadens the discussion of cigarette consumption by focusing on the moral antecedent variables that shape young adults' smoking behavior and risk beliefs. It especially challenges current wisdom among anti-smoking advocates that by increasing consumer knowledge of the medical risks associated with smoking will lead to significant reductions in young adult smoking prevalence rates. Empirical results of this study suggest that although increasing smoking risk knowledge does not significantly reduce Asian students' smoking behavior, increasing their risk assessment beliefs does produce the desirable public policy effect of reducing current smoking. Furthermore, only among rules-driven individuals does an increase in no harm scores significantly reduce student smoking risk assessment beliefs. Thus, current anti-smoking advertising campaigns among overseas Asian students may be more effective if they attempt to change these students' smoking risks assessment beliefs especially if they are targeted to rules-driven student market segments.

The antecedents of re-purchase intentions: the service quality perspective

The aim of this quantitative study is to undertake empirical research investigating the nature and magnitude of the determinants of re-purchase intentions from the point of view of service performance and post purchase perceptions. A theoretical model linking service quality issues and re-purchase intentions was developed and tested using structural equation modelling of 318 surveyed participants at various day spa locations. The findings of this study confirm that the enhancement of the delivery of high quality service, an accommodating environment and strengthening relationships with customers are more likely to increase re-purchase intentions. The major values of this study are the establishment of the role of service quality on re-purchase intentions and the mediating role of customer relationship strength. The major limitation of this research is the study was undertaken in a single service industry.

Brand love in sport: antecedents and consequences

This study explores brand love within the sport context. Specifically, this thesis addresses the scarcity of exploratory empirical investigations of brand love and provides an understanding of the dimensions of brand love and further establishes an empirical relationship between brand associations, brand love, and loyalty.

Antecedents and organisational performance implications of internal audit effectiveness: Some propositions and research agenda

Purpose – The purpose of this paper is to synthesize relevant theoretical and empirical literature to develop propositions and suggest a research agenda on the antecedents and organisational performance implications of internal audit effectiveness.

Design/methodology/approach – The paper employs institutional theory and Karl Marx's theory of the “circuit of industrial capital” to synthesize relevant internal audit literature to develop theoretically justifiable propositions and highlight an operational research agenda.

Findings – Propositions and a research agenda are provided on potential antecedents of internal audit effectiveness and its possible association with company performance measured as rate of return on capital employed. Also, key variables are identified and operationalisation issues discussed.

Originality/value – As the extant literature does not provide a canon of internal audit effectiveness, the paper's originality is its argument that a positive association between compliance with standards for the professional practice of internal auditors and organisational goal achievement could serve as an approach to assess internal audit effectiveness. Furthermore, the use of the two theories in combination provides additional insights into identifying the antecedents of internal audit effectiveness and its measurement.

Historical antecedents shaping corporate reporting in Iran

This research paper examines the evolution of corporate reporting and governance in Iran over the last century. The approach adopted was to provide an historical perspective to examine the environment within which Iranian corporate reporting has emerged and been shaped. An historical framework allows the study to focus on the evolution and development of corporate reporting practice in Iran. By adopting an historical framework, this study is able to inform future research based on models that adopt an evolutionary approach to the assessment of environmental factors on economic systems. The conclusion reached in this study is that socio-economic and political changes during the century have been opportune as drivers of corporate reporting in Iran. The study makes an incremental contribution to the existing accounting history literature for Asia / Middle East / developing countries.

Developmental antecedents of abnormal eating attitudes and behaviors in adolescence

Objective This study capitalizes on developmental data from an Australian population-based birth cohort to identify developmental markers of abnormal eating attitudes and behaviors in adolescence. The aims were twofold: (1) to develop a comprehensive path model identifying infant and childhood developmental correlates of Abnormal Eating Attitudes and Behaviors in adolescence, and (2) to explore potential gender differences.

An empirical study of the antecedents and consequences of brand engagement

Purpose – The purpose of this paper is to develop and empirically test a model of brand engagement. More specifically, the aim is to evaluate both antecedents and consequences of brand engagement, from a management perspective. Design/methodology/approach – A quantitative survey of 403 firms is undertaken to test the model. Structural equation modelling (SEM) is used to estimate the parameters of the model. Findings – A reliable and valid measure of brand engagement is established. The SEM model works well, in terms of goodness of fit indices. The results demonstrate that there are major brand performance benefits (consequences) of brand engagement. Additionally, and important for the practical implications, the results show that brand orientation is a major antecedent to brand engagement. Research limitations/implications – The study needs to be replicated in other countries, with scope to add other explanatory variables for influencing brand engagement. The results have considerable practical benefits for guiding the introduction of measures to enhance brand engagement. Originality/value – The study builds on earlier (mainly consumer) conceptual approaches to brand engagement, but goes further in that it provides empirical evidence about the nature, antecedents and consequences of brand engagement and further, offers a management rather than consumer perspective. Essentially, the study reveals a new perspective of factors that encourage firms to connect/engage their brands with consumers. Brand engagement is a dual concept, reflecting both a consumer and a firm perspective.

The antecedents of word-of-mouth behaviour: the service quality perspective

The aim of this study is to undertake empirical research investigating the nature and magnitude of the determinants of word-of-mouth behaviour from the point of view of service performance and postpurchase perceptions. A quantitative study was undertaken. A theoretical model linking service quality issues and word-of-mouth behaviour was developed and tested using structural equation modelling of 280 surveyed participants at various day spa locations. All major fit indices from structural equation modelling methods show satisfactory results for the measurement and structural models. The results confirm significant relationships between the constructs in the model. While the quality of the product, customer service, and servicescape atmosphere lead to customer satisfaction, it is servicescape atmosphere and customer satisfaction that drive word-of-mouth behaviour. The results of this study provide insights to aid service providers and marketing professionals in the service industry in fully understanding that the enhancement of the delivery of high quality service, an accommodating environment, and instilling feelings of satisfaction with their customers will more likely lead to positive word-of-mouth referrals. One major limitation is that the survey was conducted within one industry in one country. The major value of this chapter is the establishment of the role of service quality on word-of-mouth behaviour. This research provides empirical results of the impacts of service performance and post-purchase perceptions on word-of-mouth behaviour.