Accounting Commons^™

How Does Destination Social Responsibility Contribute To Environmentally Responsible Behaviour? A Destination Resident Perspective, Lujun Su, Songshan (Sam) Huang, Joanna Pearce

Research outputs 2014 to 2021

Based on stakeholder theory and social exchange theory, this study developed an integrated model to demonstrate that destination social responsibility (DSR) influences tourism impacts (both positive and negative impacts), overall community satisfaction, and both directly and indirectly influences resident environmentally responsible behaviour (ERB). The model was examined using a sample of 453 residents living on the Gulangyu Island, a famous island tourism destination of Xiamen, China. Results show that DSR enhances residents’ perception of positive tourism impacts, improves overall community satisfaction and contributes to resident ERB. However, the effect of DSR on negative tourism impacts was not significant. Thus, positive …

Entrepreneurial Csr, Managerial Role And Firm Resources: A Case Study Approach, Alonso Duarte, Ian P. Austin

Research outputs 2014 to 2021

Purpose: The purpose of this study is to contribute to the extant body of the entrepreneurship and business management literature, investigating corporate social responsibility (CSR) and its implications for firms’ competitiveness. The cases of four different firms are examined through the lens of the resource-based view of the firm and role theory. Design/methodology/approach: Face-to-face and telephone interviews were conducted with the owners and managers of four model firms identified in Western Australia. Findings: While financial outcomes clearly stand out as the end goal for engaging in CSR-related practices, the importance of firm managers’ entrepreneurial role emerges in using existing resources …

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.

Towards An Improved Typology Approach To Segmenting Cultural Tourists, Ganghua Chen, Songshan (Sam) Huang

Research outputs 2014 to 2021

This study aims to improve the cultural tourist typology methodology that uses cultural centrality and depth of cultural experience in its framework. Using a sample of Chinese tourists in Macau (n = 595) collected via questionnaire surveys, the study confirmed the determination effect of cultural centrality on depth of cultural experience. Subsequently, the study demonstrated an improved approach that eliminates such a determination effect in typology identification. Compared to McKercher's () approach, the improved typology presents a balanced segmentation of cultural tourists and distinguishes the segments more clearly in their sociodemographic characteristics. The improved typology generated more meaningful practical implications.

Announcing The 2018 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Avoiding China's Capital Market: Evidence From Hong Kong-Listed P-Chips And Red-Chips, Weishi Jia, Grace Powell, Jingram Zhao

Business Faculty Publications

The purpose of this paper is to explore the puzzle of why so many Chinese firms eschew listings in China. Hundreds of firms founded in China have reorganized themselves as overseas corporations and listed on the Hong Kong Stock Exchange. These firms are called Red-chips if they are state-owned enterprises (SOEs) and Pchips if they are not state-owned (non-SOEs). To examine the rationale behind the listing decisions of P-chips and Red-chips, we compare the characteristics of Red-chips (P-chips) with SOEs (non-SOEs) listed on China stock exchanges. We find that SOEs are more likely to list in China. Moreover, while we …

Pandangan Lulusan Prodi Manajemen Informasi Dan Dokumen Programpendidikan Vokasi Ui Terhadap Pekerjaan Di Bidang Perpustakaan Dan Kearsipan, Dyah Safitri

Jurnal Vokasi Indonesia

The need for human resources with expertise in managing information is needed. As the amount of arsiparist power with the need for power is far from balanced. The need for librarians is also very high in managing information. The purpose of this research is to know the views of graduates of the 2014 MID program that graduated in 2017 to the profession they will undergo. The study used the online survey method of MID student program class of 2014. The results showed that softskill and hardskill from lecture subject taught to them felt will support their profession forward. From the …

Shoe Dog, Tanner Hafen 7058931

Marriott Student Review

A book review of Shoe Dog, by Phil Knight.

Nail It Then Scale It Book Review, Jacob Thorpe

Marriott Student Review

Nail It Then Scale It highlights how entrepreneurs can deliberately work to create a successful and scalable business.

Forging The Link: Hispanic Community's Impact On U.S. Businesses, Hope Steele

Marriott Student Review

American businesses should forge a positive link with the Hispanic community.

Unsung Hero Of The Tanner--Alvan Williamson, Elisabeth J. Andersen

Marriott Student Review

Alvan Williamson is an unsung hero of the Tanner Building. This article will help you to get to know him better as an all-around amazing person as well.

Industry Spotlight: Aerospace & Defense, Spencer Evans

Marriott Student Review

The A&D industry is an exciting and challenging industry that is opening up to both recent college graduates and experienced professionals alike. The work is challenging, and at times slow-moving, and extremely fulfilling.

The Art Of The Commander, The Art Of The Servant, William R. Adams

Marriott Student Review

Being a business major at BYU takes up enough study time. Why would a student want to do a rigorous minor, too? William Adams describes his journey as a business strategy major and editing minor and relates how the two fields together have helped him gain a better understanding of business strategy and leadership.

Pre-Management? How To Best Prepare: A Brief Overview For Potential Accounting, Finance, And Information Systems Students, Ammon Kou

Marriott Student Review

Many pre-management students are curious about the accounting, finance, and information systems majors offered at BYU. This article features an overview of each major and how best to prepare for those majors’ programs.

Buzzwords

Marriott Student Review

Learn how to use the following buzzwords correctly:

• Kill chain
• Storytelling
• ROR
• Moat
• Push Tolerance

Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson

Marriott Student Review

Unexpected Connections is the Fall 2017 Issue of Marriott Student Review.

Keeping Glass Recycling Financially Sustainable: A Cost - Benefit Analysis, Tia Newlove

Honors Projects

Previous research has shown the value that recycled glass, cullet, has in glass container production, road construction and fiberglass production. This cost - benefit analysis explores the value chain of cullet to glass container manufacturers. Glass container manufacturers have a tradeoff between the economic limitations and the environmental benefits of using cullet in the manufacturing process. The cost of cullet is greatly impacted by the location of recycled glass processors relative to the location of glass container manufacturing plants. Strategic investment by glass container manufacturers into maintaining the supply of cullet is essential as recycling programs evolve in the United …

The Market At Work, Patrick Flynn

Honors Projects

I believe my project will be the best project for me using both of my majors. It is a great way for me to take some of the knowledge I learned here at BGSU and apply it to a real life scenario I could pursue in future years. Investing at a young age is very important to help raise a lot of money for my retirement, something that I am learning right now in class. People coming out of college usually aren’t very concerned with investing at such a young age. I want to take advantage of this opportunity that …

African American Funeral Home Records - Bowling Green, Kentucky (Mss 626), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 626. Records of the Kuykendall-Abel-Boyd and Abel Brothers funeral home businesses, operated by African Americans in Bowling Green, Kentucky. Records include names of deceased, funeral dates and expenses, and in some cases family information, cause of death and place of interment. The records were photocopied from originals in the possession of Gatewood and Sons Funeral Chapel, Bowling Green, Kentucky.

The Effects Of Repealing The Estate Tax And Reducing The Corporate Tax Rate Coupled With A Repatriation Act, Trenton Vanderlende

Honors Theses

Given that significant U.S. federal tax reform is taking place for the first time in over 30 years, this paper examines how changing specific tax provisions may affect the average individual taxpayer as well as the wealthiest 1% of Americans. Three potential federal tax law changes are addressed: repealing the estate tax, reducing the corporate statutory income tax rate, and offering a repatriation holiday for remitting the foreign profits earned by U.S. businesses. These changes are analyzed using publicly available data from U.S. Congressional hearings, the Bureau of Economic Analysis (BEA), and the Internal Revenue Service (IRS). Based on this …