Industry Expresses Attitudes Toward Accounting, Finance Curricula

A survey of hospitality financial executives provides guidance for those planning accounting and finance curricula for schools of hospitality management. The authors discuss the results of their survey sponsored by the Association of Hospitality Financial Management Educators.

Awareness and attitudes toward age-restricted communities in Finland

The average population age has been increasing for decades. In the U.S., the history of retirement communities in some states is relatively long, reaching back to the 1920s. In Finland, with one of the fastest-growing elderly population and highest total dependency ratios, seniors housing is a relatively new market within the residential housing business. Some studies have reported that only a small percentage of seniors are willing to move into age-restricted communities in Finland. This study analyzes awareness and attitudes of Finnish people toward age-restricted housing for seniors and toward seniors living in these communities. The results show that the majority of Finns were undecided if “senior houses” were the same as assisted living facilities. The respondents associated age-restricted communities with institutional housing for lonely elderly people with illnesses. The results of this study will help investors and developers understand how potential customers see age-restricted housing for seniors. Also, managers of senior houses can use the results for clarifying the idea of senior houses.

Role of tourism in local communities’ attitudes toward biodiversity conservation: case study of Golestan National Park, Iran

Dissertação de Mestrado, Economia do Turismo e Desenvolvimento Regional, Faculdade de Economia, Universidade do Algarve, 2016

What shapes attitudes toward paying taxes? Evidence from multicultural European countries

Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Methods. Thus, this article is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium, and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using data sets from the World Values Survey and the European Values Survey. Results. The results indicate the tendency that cultural and regional differences affect tax morale. Conclusion. The findings suggest that higher legitimacy for political institutions leads to higher tax morale.

Effects of susceptibility to normative influence and type of testimonial on attitudes toward print advertising

In two experiments, we show how a consumer’s susceptibility to normative influence (SNI) offers useful insights into the effectiveness of two types of testimonials: a typical person endorsement (Study 1) and a celebrity endorsement (Study 2). Specifically, we suggest that two variables moderate testimonial effects—SNI and product attribute information. Results show that in forming their evaluations, high-SNI consumers place a greater emphasis on the testimonial than on the attribute information. In contrast, low-SNI consumers are more influenced by attribute information. A mediation analysis shows that advertising attitudes for high-SNI consumers are mediated by testimonial thoughts, whereas the attitudes for low-SNI consumers are mediated by their attribute thoughts. Theoretical and managerial implications are presented.

Protective behavior in adolescent friendships : the influence of attitudes toward the consequences, friendship norms and perceived control

The current study sought to understand adolescent protective behavior in friendship using a Theory of Planned Behavior framework. In particular, the study sought to consider a young persons’ direct and active intervention to inhibit their friends’ risky behavior or to assist them when the behavior leads to injury. The role of attitudes regarding the consequences, norms and control about protective behavior were examined both qualitatively through focus groups (n= 50) and quantitatively through surveys from a sample of 540 Year 9 students (13-14 years old). There was some support for the theory with attitudes regarding the consequences of the behavior and norms predicting intended protective behavior. A path analysis was conducted with a sub-sample of 140 students which showed that intentions to be protective and perceived control to undertake protective behavior directly predicted such behavior after a 3 month interval. Attitudes towards the consequences and norms only indirectly predicted protective behavior via intention. The findings provide important applied information for interventions designed to increase adolescent protective behavior in their friendships.

Taiwanese nursing students' attitudes toward older people

The aim of this research was to establish Taiwanese undergraduate nursing students’ attitudes toward older people. This study involved a cross-sectional survey of 362 nursing students in a university in southern Taiwan. Overall, the results showed that nursing students had positive attitudes toward older people. Moreover, the findings suggested that nursing students’ intention to work with older people and gender were important factors influencing their attitudes toward older people. The findings of this study indicate that efforts are required to maintain these positive attitudes. In addition, provision of nursing courses related to older people that place greater emphasis on attitudes about aging and that take into account students’ working experience and career intention will lead to higher quality of care for older people.

Teachers’ attitudes toward reporting child sexual abuse : problems with existing research leading to new scale development

This paper details a systematic literature review identifying problems in extant research relating to teachers’ attitudes towards reporting child sexual abuse, and offers a model for new attitude scale development and testing. Scale development comprised a five-phase process grounded in contemporary attitude theories including: a) developing the initial item pool; b) conducting a panel review; c) refining the scale via an expert focus group; d) building content validity through cognitive interviews; e) assessing internal consistency via field testing. The resulting 21-item scale displayed construct validity in preliminary testing. The scale may prove useful as a research tool, given the theoretical supposition that attitudes may be changed with time, context, experience, and education. Further investigation with a larger sample is warranted.

How to stop binge drinking and speeding motorists : effects of relational-interdependent self-construal and self-referencing on attitudes toward social marketing

How can marketers stop speeding motorists and binge drinking? Two experiments show that the beliefs consumers have about the degree to which they define themselves in terms of their close relationships (i.e., relational-interdependent self-construal (RISC)) offer useful insights into the effectiveness of communications for two key social marketing issues—road safety (Study 1, New Zealand sample) and alcohol consumption (Study 2, English sample). Further, self-referencing is a mechanism for these effects. Specifically, people who define themselves in terms of their close relationships (high-RISCs) respond most favorably to advertisements featuring a dyadic relationship (two people), and this favorable response is mediated by self-referencing. In contrast, people who do not include close relationships in their sense of self (low-RISCs) respond most favorably to self-reference advertisements featuring solitary models.

Examining fan attitudes toward sponsor brands using social identity frameworks

The majority of academic research has attempted to explain the effectiveness of sponsorship activities by focusing on individual outcomes (Cornwell, Weeks, & Roy, 2005). The current research builds upon the limited empirical studies that examine sponsorship outcomes using group behaviour theories (Cornwell & Coote, 2005; Gwinner & Swanson, 2003; Madrigal, 2000, 2001). Specifically, this study closely examines tenets of social identity theory (Brewer, 1991; Tajfel & Turner, 1979) within the context of sports sponsorship to test effects of team identification on attitudes toward associated sponsor brands. 1,840 unique surveys were collected from fans of the Queensland Maroons and New South Wales Blues rugby clubs over four timepoints during the 2012 State of Origin series. The results suggest that social identity effects were present regarding ingroup bias toward sponsor brands. Local sponsors were rated higher than non-local sponsors, suggesting that local brands may benefit more from sponsorship.

Travel journalists’ attitudes toward public relations : findings from a representative survey

The impact of public relations on emerging fields such as travel journalism has not gained much attention, despite the broader growth of lifestyle journalism, and its particular dependence on PR. This study reports the findings of a representative survey of Australian travel journalists, focusing on their views of PR. Results show that travel journalists are wary of PR, although they believe they can be relatively immune from its influence and see some PR activities as quite useful. Cluster analysis identifies three distinct groups based on their views of PR, which range from a positive attitude to strong criticism. Their backgrounds and differences are explored, pointing to gender, job status, and background in mainstream journalism as main determinants for differences.

The typicality and accessibility of consumer attitudes toward television advertising : implications for the measurement of attitudes toward advertising in general

Despite the wide array of contemporary advertising formats and media, television advertising remains the most dominant form to which typical consumers are exposed. Research on attitudes toward advertising in general (Att-AiG) implicitly assumes that the Att-AiG measure represents advertising as a whole. A major finding of the current research is that consumers tend to have a mental representation, or exemplar, of the most typical type of advertising—television advertising—when they report their Att-AiG. Therefore, in reality, Att-AiG primarily reflects attitudes toward television advertising. In addition, the results of our experiments indicate that television ad exemplars generate temporal changes in consumers’ reported Att-AiG and attitudes toward television advertising. Theoretical and practical implications are discussed.

Hosting asylum seekers and attitudes toward cultural diversity in Australia

In 2012, the Australian government in office introduced a novel scheme of housing asylum seekers as guests of Australians in the community. A number of Australians participated in the scheme and volunteered as hosts. This study compared those who volunteered to assist asylum seekers with general members of the community to explore the impact attitudes towards cultural diversity and demographic factors had upon willingness to support asylum seekers. Further, the two groups were combined to examine the factors that can contribute to positive attitudes to diversity in society in general. Participants (N = 142; aged from 24-79 years) completed online questionnaires assessing demographic variables, attitudes towards cultural diversity and acculturation. Various analysis of variance procedures, Chi-squared tests and correlations were conducted. Group comparisons indicated that volunteers’ attitudes did not impact on willingness to support asylum seekers. However, some demographic differences between groups emerged. Volunteers were more likely to be professionals with stable jobs, ethnically diverse and well-travelled individuals. Analyses on the combined groups indicated age, education and not having a strong religious affiliation enhanced Australians’ positive attitudes to cultural diversity. The findings have implications for promoting positive attitudes to diversity in individuals, organisations and communities. Potential opportunities for professionals and policy-makers to promote support for cultural diversity in the community are discussed.