Social and Behavioral Sciences Commons^™

Venture Capital And Executive Incentives In China, Jerry Cao, Qigui Liu, Gary G. Tian

Faculty of Commerce - Papers (Archive)

This paper examines the effect that venture capital (VC) has on the pay-performancerelationship in listed Chinese firms. We find that VC has a significantly positive effect onCEO compensation and the pay-performance relationship, such effect particularly stronger infirms needing more managerial efforts and discretions (higher growth opportunity or higherlevels of capital expenditure). In addition, we show that VC-backed firms with moremanagerial discretions are more likely to use stock options. The evidence suggests thatventure capital investors use more sensitive compensation contract for top executives inChinese when the need for managerial discretion is greater. Such compensation schemes byVCs enhance firm performance subsequently.

The Iron Cage Of The Profession: A Critique On Closure In The Australian Accounting Profession, Ronald W. Perrin, Gregory K. Laing

Faculty of Commerce - Papers (Archive)

This paper seeks to contribute to the literature on the process of closure that occurs within the constructs of professions. The discussion in this paper focuses on the professional accounting bodies in Australia and how they have devolved a form of bureaucratic control over the education process through the credentialing of membership and accreditation of accounting degrees. Weber's theory of bureaucracy in conjunction with Closure theory provide the framework upon which this critique is drawn. Implicit in the regulatory role of the accounting bodies is the justification of the practice of accounting and the status of the members of the …

Supply Chain Integration And Pathways Of Least Resistance, Tillmann Boehme, Paul Childerhouse, Eric Deakins, Denis Towill

Faculty of Commerce - Papers (Archive)

Exploratory, site-centred research used a systems theory lens to investigate real-world pathways to supply chainintegration. The longitudinal studies involved four New Zealand-based case companies and utilised a rigorous, multimethodsupply chain integration benchmarking procedure. Findings indicate that, regardless of best practicerecommendations, supply chain managers adopt the integration pathway favoured by senior management in order tosecure the level of authority they need for often cross-functional projects. Similarly when seeking to improve externalrelationships, integration pathways that would have the company negotiating from a position of strength are favoured,even though more effective negotiation strategies may be possible. In short, supply chain managers appear to …

Marketing Measurement Revolution: The C-Oar-Se Method And Why It Must Replace Psychometrics, John R. Rossiter

Faculty of Commerce - Papers (Archive)

Purpose – New measures in marketing are invariably created by using a psychometric approach based on Churchill’s “scale development” procedure. This paper aims to compare and contrast Churchill’s procedure with Rossiter’s content-validity approach to measurement, called C-OAR-SE.
Design/methodology approach – The comparison of the two procedures is by rational argument and forms the theoretical first half of the paper. In the applied second half of the paper, three recent articles from the Journal of Marketing (JM) that introduce new constructs and measures are criticized and corrected from the C-OAR-SE perspective.
Findings – The C-OAR-SE method differs from Churchill’s method by …

Professionalism And Social Networking: Can Patients, Physicians, Nurses, And Supervisors All Be `Friends'?, Joy V. Peluchette, Katherine Karl, Alberto Coustasse, Phil Rutsohn, Dennis Emmett

Faculty of Commerce - Papers (Archive)

This study examines the use of Facebook by certified nurse anesthetist students. Our results showed that, contrary to expectations, most were neutral about faculty, physicians, and supervisors viewing their Facebook profiles but expressed concerns about patients seeing such information. Many (30%) of our respondents had observed unprofessional content posted on the social network sites of their classmates including: intoxication or substance abuse, profanity, sexually suggestive photos or comments, and negative work-related comments. A vast majority indicated they would accept a ‘friend’ request from their supervisor and a physician but not a patient. Surprisingly, about 40% had initiated a ‘friend’ request …

Predicting Online Travel Purchases: The Case Of Switzerland, Christian Laesser, Anita Zehrer

Faculty of Commerce - Papers (Archive)

This paper examines why and under what conditions prospective travellers complete their bookings through online services compared to other methods. The study is based on a representative survey within 1,898 Swiss households, recording their travel behaviour during the entire year 2007. The results show that the likelihood of booking online increases if someone is drawn to a website to gather information in the first place and if the product sold through the website is transparent and well-understood (either 'per se' or because the customer is familiar with the product) or if any other booking-related communication would impose a financial charge …

Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington

Faculty of Commerce - Papers (Archive)

One of the dominant themes in critical accounting theory over the past two decades has to do with the relation between the construction of human identities and accounting discourse and practices. Though with strong antecedents in Marxist –inspired critique of ideology, genealogical studies (e.g., Miller & O’Leary, 19XX), deconstructive studies (e.g., Shearer & Arrington, 19XX), and critical-rational studies (e.g., Power & Laughlin, 19XX) are examples of different theoretical and methodological ways to probe the constructive force of accounting over human identity and subjectivity. This paper offers a fourth approach grounded in social-cognitive concerns with ways in which implicit attitudes, or …

Modeling The Effects Of Quality In A Transformative Health Service, Shahriar Akter, Umme Hani

Faculty of Commerce - Papers (Archive)

Understanding the effects of service quality on economic (i.e., continuance intentions) and social (i.e., quality of life) outcomes is critical to extend the focus of transformative service research. This study specifies mHealth as a transformative service and models the impact of its overall quality on satisfaction, continuance intentions and quality of life. Based on cognition - affective - conation chain, the conceptual model explicitly identifies convenience, confidence, cooperation, care and concern as the primary dimensions of mHealth service quality. The study validates the higher-order quality model and its association with subsequent latent variables using PLS path modeling. The findings confirm …

Trustworthiness In Mhealth Information Services: An Assessment Of A Hierarchical Model With Mediating And Moderating Effects Using Partial Least Squares (Pls), Shahriar Akter, John D'Ambra, Pradeep Ray

Faculty of Commerce - Papers (Archive)

The aim of this research is to advance both the theoretical conceptualization and the empirical validation of trustworthiness in mHealth (mobile health) information services research. Conceptually, it extends this line of research by reframing trustworthiness as a hierarchical, reflective construct, incorporating ability, benevolence, integrity, and predictability. Empirically, it confirms that partial least squares path modeling can be used to estimate the parameters of a hierarchical, reflective model with moderating and mediating effects in a nomological network. The model shows that trustworthiness is a second-order, reflective construct that has a significant direct and indirect impact on continuance intentions in the context …

Accounting And Neoliberalism: A Critical Reading Of Iasb/Fasb's Conceptual Framework For Financial Reporting 2010, Ying Zhang

Faculty of Commerce - Papers (Archive)

This paper explores the influence of neoliberal free market ideology on the accounting standard setting by using IASB/FASB’s Conceptual Framework for Financial Reporting 2010 as an example. By positioning the analysis in broader literature of neoliberalism and financialisation, this paper reveals the bias underlying the conceptual framework that promotes the interest of neoliberal financiers and its potential social impacts. This paper argues that the changes that take place in the joint project serve to strengthen the beliefs in the neoliberal markets and favours a very small group of users over the ‘public interest’ consideration of financial reporting. As unfolded through …

Modeling Quality Dynamics In It Services Management, Dr. Shahriar Akter, John D'Ambra, Pradeep Ray

Faculty of Commerce - Papers (Archive)

The increasing importance of information technology (IT) services in the global economy prompts IS researchers to focus on service quality dynamics to capture the critical interaction between human behavior and IT. The purpose of this study is to develop and validate a user perceived IT service quality model for mHealth using a cross-disciplinary approach. The conceptual model is rooted in the traditional cognition (service quality) – affective (satisfaction)– conation (continuance intentions) chain but explicitly identifies three primary dimensions (i.e., system quality, interaction quality and outcome quality) and eight subdimensions (system reliability, system efficiency, system privacy, responsiveness, assurance, empathy, utilitarian benefits …

An Evaluation Of Pls Based Complex Models: The Roles Of Power Analysis, Predictive Relevance And Gof Index, Shahriar Akter, John D'Ambra, Pradeep Ray

Faculty of Commerce - Papers (Archive)

Structural equation modeling (SEM) is an important tool to estimate a network of causal relationships linking two or more complex concepts. The PLS approach to SEM, also known as component based SEM, is becoming more prominent for estimating large complex models due to its soft modeling assumptions. This ‘soft modeling’ refers to the greater flexibility of PLS technique in developing and validating the complex models. However, to establish rigor in such complex modeling, this study highlights the critical roles of power analysis, predictive relevance and GoF index. The findings of the study show that power analysis is essential to establish …

Viewing Systems As Services: The Role Of Service Quality, Shahriar Akter, Pradeep Ray, John D'Ambra

Faculty of Commerce - Papers (Archive)

The significant and sustained growth in services worldwide prompts IS researchers to give special attention to service and service concepts as core aspects of the IS field. This study proposes that ‘viewing systems as services’ is critical to extend the focus of technology-business alignment in service science research. The study evaluates the influence of mHealth service quality on satisfaction, perceived value and continuance intentions using an interdisciplinary approach. The conceptual model is rooted in the traditional cognition - affective– conation chain but explicitly identifies system quality, interaction quality and information quality as the core dimensions of mHealth service quality. The …

An Assessment Of M-Health In Developing Countries Using Task Technology Fit Model, Amina Tariq, Shahriar Akter

Faculty of Commerce - Papers (Archive)

Health challenges present arguably the most significant barrier to sustainable global development. The introduction of ICT in healthcare, especially the application of mobile communications, has created the potential to transform healthcare delivery by making it more accessible, affordable and effective across the developing world. However, current research into the assessment of mHealth from the perspective of developing countries particularly with community Health workers (CHWs) as primary users continues to be limited. The aim of this study is to analyze the contribution of mHealth in enhancing the performance of the health workers and its alignment with existing workflows to guide its …

Are The Female Entrepreneurs Of Beauty Salons In India, Victims Of Bad Publicity?, Roshni Narendran

Faculty of Commerce - Papers (Archive)

This paper is a preliminary study exploring the obstacles faced by female entrepreneurs running beauty salons in India. Newspapers and other media highlight the illegal activities that occur in the beauty industry, such as solicitation and the use of unhygienic products in salons, whereas they fail to report about the legitimate owners of beauty salons who are striving to run successful businesses. So far, there are hardly any studies that have highlighted the issue of how bad publicity impacts Indian female entrepreneurs' businesses. Research conducted for a PhD study revealed social castigation and misconceptions created in the minds of the …

Three Good Reasons Not To Use Factor-Cluster Segmentation, Sara Dolnicar, Bettina Grun

Faculty of Commerce - Papers (Archive)

Market segmentation is very popular both in tourism industry and among tourism researchers. Tourism industry uses it to identify homogenous subsets of tourists and to select the most suitable of them to target over the medium and long term. Tourism researchers use it to gain a deeper understanding of the heterogeneity of consumer behaviour among tourists. There are two basic forms of market segmentation: a priori (Mazanec, 2000) or commonsense segmentation (Dolnicar, 2004) and post-hoc (Myers and Tauber, 1977), a posteriori (Mazanec, 2000), or data-driven segmentation (Dolnicar, 2004). In commonsense segmentation the users determine in advance which tourist characteristic should …

Three Good Reasons Not To Use Five And Seven Point Likert Items, Sara Dolnicar, Bettina Grun, Friedrich Leisch, John Rossiter

Faculty of Commerce - Papers (Archive)

One of the main sources of knowledge development in tourism has been survey research. Through surveys of tourists, surveys of the tourism industry and surveys of residents living in tourism destinations, our understanding of the positive and negative impact of tourism has increased and we are now better able to understand and respond to tourists’ needs. The underlying measure in survey research is the question respondents are asked. In the physical sciences measures are highly calibrated and objective. For example, a thermometer – if not faulty – will show the true temperature of a location at any given time. A …

Quick, Simple And Reliable: Forced Binary Survey Questions, Sara Dolnicar, Bettina Grün, Friedrich Leisch

Faculty of Commerce - Papers (Archive)

Consumers are increasingly saturated by market research which leads to decreasing response rates and an increased danger of response bias. Market researchers thus face the challenge of recruiting respondents, increasing response rates and reducing respondent fatigue by making questionnaires as short and pleasant as possible. One way of achieving this is to replace traditionally used ordinal multi-category answer formats (such as Likert scales) with forced binary scales. This proposition is only attractive if it indeed shortens the survey time while not compromising the quality of managerial insights from the data.

This study investigates these conditions. Results from a repeat-measurement design …

Infrastructure And Economic Development, Cassey Lee

Faculty of Commerce - Papers (Archive)

The importance of the infrastructure sector to the process of economic growth and development has long been recognized and understood by scholars and policymakers. Without adequate infrastructure, modern commerce characterized by production specialization and exchange across markets would grind to a halt. Economic globalization would not take place without the reduction in communication and transportation costs brought about by the progress achieved in the development of infrastructure within and across countries. Thus, any attempt at understanding Malaysia’s past experiences in economic development thus requires an analysis of the role that the infrastructure has played. The purpose of this chapter is …

The Relation Of Intellectual Capital Disclosure Strategies And Market Value In Two Political Settings, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

Purpose – The purpose of this paper is to investigate whether the political setting (civil war versus temporary truce) in a country has an influence on firms' current narrative, visual, and numerical intellectual capital disclosure being included in the current market value of equity. Design/methodology/approach – Using content analysis for data generation, this study identifies narrative, visual, and numerical intellectual capital disclosure in firms' annual reports. Financial data were obtained from firms' annual reports and the stock exchange. Fixed effect panel regression was conducted separately for the civil war period and temporary truce period. Findings – The paper finds that …

Self-Congruity And Volunteering : A Multi-Organisation Comparison, Melanie Randle, Sara Dolnicar

Faculty of Commerce - Papers (Archive)

1. Purpose: To examine: (1) if individuals who prefer different volunteering organisations have different self-concepts; (2) if individuals perceive their preferred volunteering organisation as more similar to their self-concept than other volunteering organisations; and (3) if self-congruity theory correctly predicts consumer (volunteer) behaviour differences across organisations and organisational missions.
2. Design/methodology/approach: We collected data on people’s preferred volunteering organisation, their self-concept and their perceived image from eight volunteering organisations using an online self-completion survey. We then used chi-square tests and paired-sample t-tests to identify significant differences between groups.
3. Findings: Individuals who prefer different volunteering organisations differ significantly in their self-concept. For the …

Historical Approaches To Creativity And Innovation, Simon Ville

Faculty of Commerce - Papers (Archive)

In this chapter, I will analyse historical approaches to creativity and innovation. Initially, this will take the form of a broad international comparative perspective and then, more specifically, I will address recent Australian historical experience. This will include a focussed look at sources of new technology in the interwar period. In the final section of the paper, I will address briefly the policy implications arising from the historical survey.

Bounded Rationality And The Emergence Of Simplicity Amidst Complexity, Cassey Lee

Faculty of Commerce - Papers (Archive)

The purpose of this essay is to explore the relationship between the simple and the complex in economics by anchoring our analysis on bounded rationality. Much of the conventional literature focuses on ‘un-bounded rationality’ of the rationality-as-consistency variety. Theorizing of bounded rationality tends to assume that the problem to be solved is independent of the nature of bounded rationality. Following the insights from the works of Herbert Simon and contributions from outside economics, both bounded rationality and the environment are inextricably linked. The boundaries between bounded rationality and its environment can shift. The form in which bounded rationality is found …

What Affects Public Acceptance Of Recycled And Desalinated Water?, Sara Dolnicar, Anna Hurlimann, Bettina Grun

Faculty of Commerce - Papers (Archive)

This paper identifies factors that are associated with higher levels of public acceptance for recycled and desalinated water. For the first time, a wide range of hypothesized factors, both of socio-demographic and psychographic nature, are included simultaneously. The key results, based on a survey study of about 3000 respondents are that: (1) drivers of the stated likelihood of using desalinated water differ somewhat from drivers of the stated likelihood of using recycled water; (2) positive perceptions of, and knowledge about, the respective water source are key drivers for the stated likelihood of usage; and (3) awareness of water scarcity, as …

Does Water Context Influence Behaviour And Attitudes To Water Conservation?, M Gilbertson, A Hurlimann, S Dolnicar

Faculty of Commerce - Papers (Archive)

Many rural and urban areas around the world are facing challenges to the supply of water. A key method of addressing water shortage is water conservation. The success of conservation measures depends on public support and behaviour change. While it is known that the public is generally supportive of water conservation measures, little is known about the dependence of water conservation attitudes and behaviour on geographical location and the water situation at specific locations. The present study investigates whether individual attitudes to water conservation, and reported participation in water conservation behaviours, differ between two Australian locations that vary significantly in …

The Effect Of Ownership Structure On Leverage Decision: New Evidence From Chinese Listed Firms, Qigui Liu, Gary Tian, Xiaoming Wang

Faculty of Commerce - Papers (Archive)

This paper examines the effect of state control and ownership structure on the leverage decision of firms listed in the Chinese stock market. Our results show that state-owned enterprises (SOEs) have higher leverage ratios than non-SOEs, and SOEs in regions with a poorer institutional environment have higher leverage ratios than SOEs in better regions. We also show that the largest shareholding (the percentage of shares held by the largest shareholder) in the SOEs has a negative relationship with the leverage ratio, while the largest shareholding in non-SOEs has a non-linear relationship with the short-term and long-term debt ratios. Finally, this …

Key Drivers Of Airline Loyalty, Sara Dolnicar, Klaus Grabler, Bettina Grun, Anna Kulnig

Faculty of Commerce - Papers (Archive)

This study investigates drivers of airline loyalty. It contributes to the body of knowledge in the area by investigating loyalty for a number of a priori market segments identified by airline management and by using a method which accounts for the multi-step nature of the airline choice process. The study is based on responses from 687 passengers. Results indicate that, at aggregate level, frequent flyer membership, price, the status of being a national carrier and the reputation of the airline as perceived by friends are the variables which best discriminate between travellers loyal to the airline and those who are …

Cross-Sector Research Collaboration In Australia: The Cooperative Research Centres Program At The Crossroads, Tim Turpin, Samuel Garrett-Jones, Richard Woolley

Faculty of Commerce - Papers (Archive)

In this article we trace changes in the institutional and social dynamics that have steered cross-sector R&D collaboration in Australia. Public policy provided the initial push toward cross-sector collaboration. The Cooperative Research Centres (CRC) Program is Australia's most longstanding national arrangement for industry-university-government research collaboration. Over the past two decades the program has grown to become the dominant model for cross-sector R&D cooperation in the country. Because of the size of the program in the Australian innovation system it has also become a major focus for debate about science policy. Universities have now institutionalised this imperative in all sorts of …

The Role Of The Government In Financial Sector Development, Arusha Cooray

Faculty of Commerce - Papers (Archive)

This study examines the impact of two dimensions of the government, namely, size and quality, on two dimensions of the financial sector, size and efficiency, in a cross section of 71 economies. The study finds that increased quality of the government as measured by governance and legal origin positively influences both financial sector size and efficiency. The size of the government proxied by government expenditure and the government ownership of banks has a negative effect on financial sector efficiency, and a positive impact on financial sector size, particularly in the low income economies.

Active Ageing: Using An Arcon Framework To Study U3a (University Of The Third Age) In Australia, Ronald C. Beckett, Michael Jones

Faculty of Commerce - Papers (Archive)

There are more than 200 U3A groups in Australia where senior citizens collaborate to provide recreational learning opportunities to more than 60,000 other senior citizens. The movement continues to grow through the efforts of thousands of volunteers with very limited government support. We chose to use a collaborative network organisation modelling framework, ARCON, to both guide questions we asked in our research and to represent data from different instances in a consistent way. This provided a coherent view of the status quo, but supplementary questions were needed to consider the future viability of U3A groups. Spinoff network activities associated with …