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The Social Capital-Control Nexus: Lessons From Implementation Of Accounting Control Systems In Two Chinese Organizations, Gary Pan
Research Collection School Of Accountancy
One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between social capital and the formal as well as informal controls. Also, the moderating impact of social capital attributes …
Chinese Outbound Travel: Understanding The Socioeconomic Drivers, Songshan (Sam) Huang, Xiang Wei
Chinese Outbound Travel: Understanding The Socioeconomic Drivers, Songshan (Sam) Huang, Xiang Wei
Research outputs 2014 to 2021
This study used a national sample (N = 36,490) of Chinese urban residents to examine the relationship between outbound travel intention and some key demographic, economic, and geographic variables. Findings indicate that education, income, and paid vacation days significantly predicted outbound travel intention. Compared to residents in Tier-4 cities in China, those in Tier-1, -2, and -3 cities had higher probability of choosing outbound travel by 13.1%, 30.9%, and 15.3%, respectively. This study draws meaningful connections between Chinese outbound tourism and the social and economic realities in China and offers an alternative approach to understanding Chinese outbound tourism.