bluuebunny/crossref_metadata_2025_split huggingface dataset:
Discrete choice experiments: a research agenda for experimental accounting
Authors: Turner Michael J. , Coote Leonard V. 
Published: March 2017

PurposeThis paper aims to introduce and illustrate how discrete choice experiments (DCEs) can be used by accounting researchers and present an agenda of accounting-related research topics that might usefully benefit from the adoption of DCEs.Design/methodology/approachEach major phase involved in conducting a DCE is illustrated using a capital budgeting case study. The research agenda is based on a review of experimental research in financial accounting, management accounting and auditing.FindingsDCEs can overcome some of the problems associated with asking decision-makers to rank or rate alternatives. Instead, they ask decision-makers to choose an alternative from a set. DCEs arguably better reflect the realities of real-world decision-making because decision-makers need to make trade-offs between all of the alternatives relevant to a decision. An important advantage that DCEs offer is their ability to calculate willingness-to-pay estimates, which can enable the valuation of non-market goods. Several streams of experimental accounting research would appear well-suited to investigation with DCEs.Research limitations/implicationsWhile every effort has been made to ensure that this illustration is as generic to as the many potential studies as possible, it may be that researchers seeking to utilise a DCE need to refer to additional literary sources. This study, however, should serve as a useful starting point.Practical implicationsAccounting researchers are expected to benefit from reading this article by being: made aware of the DCE method and its advantages; shown how to conduct a DCE; and provided with an agenda of accounting-related research topics that might usefully benefit from application of the DCE methodology.Originality/valueIt is the authors’ understanding that this is the first article directed to accounting academics regarding the conduct of DCEs for accounting research. It is hoped that this study can provide a useful platform for accounting academics to launch further research adopting DCEs.
Values and ethical judgments
Authors: Waldron Marilyn , Fisher Richard 
Published: March 2017

Purpose
A major impediment to the advancement of ethics research in the accounting domain is the availability of appropriate research participants. This study aims to investigate the validity of using student surrogates in accounting ethics research.

Design/methodology/approach
A survey instrument was administered to a sample of US accounting practitioners (Certified Public Accountants) and two student respondent groups: intermediate and advanced-level accounting students. Both personal values and ethical judgments were measured.

Findings
Significant differences were found in both the structure of personal values and ethical judgments between practitioners and accounting students. Life-stage effects play an important role in explaining these differences. Hedonistic values are seen to become less salient through the maturation process, whereas others, such as security, become increasingly important. Unexpectedly, values are found to have little direct impact on ethical judgments.

Research limitations/implications
The cross-sectional nature of the research design means the impacts of maturation and experience can only be inferred. Future corroborating longitudinal studies are encouraged.

Practical implications
Overall, the findings suggest caution in the use of student surrogates in this research context. In particular, adequate attention ought to be given to the close matching of ages, and to the extent possible, the education level between students and the target professional population. Insights provided by the study into factors underlying the ethical decision-making process of accountants provide a basis for evaluating the capabilities of employees and can be used in education and organizational training.

Originality/value
This study addresses a significant gap in the prior literature by concurrently considering the interrelationships between personal values, ethical judgment and subject type in studying the suitability of student surrogates in accounting ethics research.
A comment on the paper “The Accountant: a Character in Literature” and an agenda for research on the accountant stereotype
Authors: Wells Paul K. 
Published: March 2017

Purpose
This paper aims to explain the contextual basis for examining the accountant stereotype, describe the multiple influences on its development and propose directions for further research.

Design/methodology/approach
This paper takes the form of a review. It discusses a research paper published in the current issue of Meditari Accountancy Research which undertakes a content analysis using the General Inquirer to identify the image of accountants as represented in novels.

Findings
Several issues need to be considered when examining these results. The first of these is that the portrayal of accountants in the media has become more positive in recent times. Second, the media is just one influence on the development of stereotypes; third, the media may have limited influence on stereotype formation.

Research limitations/implications
The findings have implications for further research on the development and maintenance of the accountant stereotype.

Originality/value
This review contributes to the debate on possible interventions to create a more positive image of accountants.
Separation of flavonoids in the leaves of Sophora japonica by macroporous adsorption resin mixed-bed technology
Authors: Zhao Yingyu , Chen Zhenbin , Liu Donglei , Long Jiapeng , Di Duolong 
Published: March 2017

Purpose
The purpose of this paper is to separate and purify flavonoids existing in the leaves of Sophora japonica by a novel method, macroporous adsorption resin (MAR) mixed-bed technology, and the optimal MAR mixed bed was screened based on the adsorption experimental result with the order of single, two, three and four MAR mixed bed separately.

Design/methodology/approach
The adsorption performance of MAR and MAR mixed bed for flavonoids was studied using ultraviolet – visible (UV-VIS) spectrophotometry.

Findings
This research showed that the MAR mixed bed of LZ-54 + LZ-67 with a mass ratio of mLZ-54:mLZ-67 = 1:1 was the optimized combination with the optimal conditions of adsorption (volume V = 140 mL, pH = 5, T = 35°C) and desorption (liquid ratio R = 50 per cent, T = 30°C, pH = 6) obtained, relatively.

Practical implications
This study aims to find an efficient way of separating flavonoids and other components that are useful for human health from Sophora japonica, which is complying with the policy of sustainable development.

Originality/value
This contribution provided a novel way to separate flavonoids from Sophora japonica. Under the optimal conditions, the adsorption rate (F) of MAR mixed bed LZ-54 + LZ-67 to the flavonoids was 63.65 per cent, the desorption rate (D) was 87.31 per cent and the purity was dramatically achieved at 58.17 per cent from 17.67 per cent after a round of adsorption/desorption operation.
Cross-border knowledge transfer in Malaysian multimedia super corridor (MSC) status corporations
Authors: Chong Chin Wei , Yuen Yee Yen , Tan Booi Chen 
Published: March 2017

PurposeThe purpose of this paper is to identify the antecedents of successful organizational cross-border knowledge transfer and also the relationship among the antecedents for sustainable competitive advantage.Design/methodology/approachFirst, a focus group study was conducted to identify major constructs and map out the proposed framework. This is then followed by questionnaire survey from 210 Malaysian multimedia super corridor (MSC) status corporations as recipients. Their international business affiliates refer to any organizations located outside Malaysia with which the recipient firm has a relationship. Data were analysed using SPSS.FindingsThe findings suggest that the perceived value of the knowledge, relational dimension and cognitive dimension, as well as recipient learning intent and the attractiveness of a foreign source are significant related to the effectiveness of organizational cross-border knowledge transfer.Research limitations/implicationsBecause this research only covered 210 MSC status corporations, future research can try to have more coverage on other industry to have larger sample size for generalizability purposes. Other factors such as organizational and context characteristics can be added as antecedents to strengthen the framework for effective knowledge transfer.Practical implicationsThe empirical findings can be used as a guideline for MSC status firms to undergo a self-check and help them rethink and reposition themselves in light of the findings. It helps MSC status corporations to frame their organizational cross-border knowledge transfer activities to enable the creation and application of knowledge which should allow them to drive the capability of creating and retaining a greater value onto their core business competencies.Originality/valueThis study provides valuable insights to help creating a successful foundation for organizational cross-border knowledge transfer. This study is also among few studies to examine the critical antecedents in successful organizational cross-border knowledge transfer from a multidimensional perspective in Malaysia.
Spiritual quotient towards organizational sustainability: the Islamic perspective
Authors: Akhtar Sohail , Arshad Mohd Anuar , Mahmood Arshad , Ahmed Adeel 
Published: March 2017

Purpose
The purpose of this paper is to explore the impact of spiritual quotient (SQ) on the organisational sustainability from the Islamic perspective. Till date, many organisations around the world are facing environmental, social and economic issues affecting their organisational sustainability.

Design/methodology/approach
The present paper is conceptual paper based on literature review on employee’s behavioural issues and role of SQ for organisational sustainability.

Findings
This present paper argues that SQ must be considered as the important factor for employee development in the organisation. It develops spiritual awareness among employees which enhances their productivity within the organisation. Furthermore, SQ is necessary means of identifying and harnessing deeper inner resources with the capacity to care for the well-being of the organisation and advance its development.

Research limitations/implications
The paper suggests SQ and its multi-dimensions with the implication for future research in organisational sustainability.

Originality/value
The paper discusses the development of the concept of SQ from the Islamic perspective.
Enviropreneurial orientation in SME supply chains: construct measurement development
Authors: Namagembe Sheila , Ryan Suzanne , Sridham Ramaswami 
Published: March 2017

PurposeThe purpose of this paper is to propose a new model that is inclusive and practical because of the deficiencies in models for construct measurement. Further, the authors demonstrate the value of the proposed model by describing its application to the development and validation of a multi-dimensional construct, enviropreneurial orientation. Although used in the literature, enviropreneurial orientation had not been developed nor tested as a construct. The paper provides detailed explanation of development and validation processes exemplified by experiences of research into the factors that motivate individual enviropreneurial orientation among owner/managers in supply chains.Design/methodology/approachThe authors review models of construct development and propose an eight step model to overcome the deficiencies in the existing models. The eight steps are: defining the construct; identifying its dimensions; generating measurement items for each dimension; pretesting the measurement items; collecting data; constructing scales; analysing reliability; and evaluating the relationships. Each step is explained through examples based on the authors’ experience in using the model to develop the new construct – enviropreneurial orientation.FindingsAll correlation results were positive and significant as were the multiple regression results with one exception, competitive aggressiveness.Originality/valueThe authors provide a practical model to guide new construct measurement development which can be used by researchers and research students for multi-dimensional constructs, especially they are constrained by time and financial resources. By using an example to demonstrate the applicability of the model, the authors go beyond the usual description of construct development models to make the proposed model more comprehensible and thus useful.
Internationalisation of SMEs: does entrepreneurial orientation matter?
Authors: Ngoma Mohammed , Ernest Abaho , Nangoli Sudi , Christopher Kusemererwa 
Published: March 2017

Purpose
The purpose of this paper is to investigate entrepreneurial orientation (EO) as a predictor of internationalisation of small- and medium-sized enterprises (SMEs). The key research question is “to what extent do the dimensions of EO (innovativeness, proactiveness and risk taking) predict internationalisation of SMEs?”

Design/methodology/approach
The study adopts a cross-sectional survey to collect data from 282 SMEs, with the use of a multi-dimensional self-administered questionnaire. All the measures in this study were adopted from existing instruments from previous studies and all showed a CVI above 0.8. Data were analysed quantitatively using descriptive statistics, correlations and hierarchical regression. The nature and strength of the relationships between the variables was tested using the zero-order bivariate correlation analysis.

Findings
The study establishes a significant relationship between the dimensions of EO and internationalisation of SMEs.

Research limitations/implications
This paper contributes to the corpus of literature on internationalisation of SMEs. Future research should consider the major constructs from a longitudinal point of view given that cross-sectional studies sometimes fail to examine the interaction effect of the variables.

Practical implications
The paper illustrates how EO dimensions can influence an entrepreneur’s decision to go international especially handling the process of internationalisation and its dynamics.

Originality/value
The paper provides contextual evidence from a developing country to the effect that as local investors get more inclined to EO, they in the process ease their way to joining the international business arena.
Artificial Organs 2016: A Year in Review
Authors: Malchesky Paul S. 
Published: March 2017

AbstractIn this Editor's Review, articles published in 2016 are organized by category and briefly summarized. We aim to provide a brief reflection of the currently available worldwide knowledge that is intended to advance and better human life while providing insight for continued application of technologies and methods of organ Replacement, Recovery, and Regeneration. As the official journal of The International Federation for Artificial Organs, The International Faculty for Artificial Organs, the International Society for Mechanical Circulatory Support, the International Society for Pediatric Mechanical Cardiopulmonary Support, and the Vienna International Workshop on Functional Electrical Stimulation, Artificial Organs continues in the original mission of its founders “to foster communications in the field of artificial organs on an international level.” Artificial Organs continues to publish developments and clinical applications of artificial organ technologies in this broad and expanding field of organ Replacement, Recovery, and Regeneration from all over the world. We were pleased to publish our second Virtual Issue in April 2016 on “Tissue Engineering in Bone” by Professor Tsuyoshi Takato. Our first was published in 2011 titled “Intra‐Aortic Balloon Pumping” by Dr. Ashraf Khir. Other peer‐reviewed Special Issues this year included contributions from the 11th International Conference on Pediatric Mechanical Circulatory Support Systems and Pediatric Cardiopulmonary Perfusion edited by Dr. Akif Ündar and selections from the 23rd Congress of the International Society for Rotary Blood Pumps edited by Dr. Bojan Biocina. We take this time also to express our gratitude to our authors for offering their work to this journal. We offer our very special thanks to our reviewers who give so generously of time and expertise to review, critique, and especially provide meaningful suggestions to the author's work whether eventually accepted or rejected. Without these excellent and dedicated reviewers the quality expected from such a journal could not be possible. We also express our special thanks to our Publisher, John Wiley & Sons for their expert attention and support in the production and marketing of Artificial Organs. We look forward to reporting further advances in the coming years.
Evening the keel: Measuring and responding to precarity in the Canadian labour economy
Authors: Zhang Selena , Zuberi Daniyal 
Published: March 2017

AbstractThis article argues that misalignment between the realities of work in the new economy and the regulations is having negative health and social implications at all levels of Canadian society. Remedying this requires drastic reshaping of policy approaches, but current laws and employment norms presume the labour market is a static entity. Policymakers should focus on improving how labour market data is collected for producing evidence‐based recommendations, and on re‐evaluating neoclassical economic assumptions underpinning this outdated framework. We argue the expansion of precarious work is reshaping the Canadian economy and society, and provide recommendations for data, policy and administration to address this trend.
A multiplex PCR‐based technique for identification of Biscogniauxia mediterranea and Obolarina persica causing charcoal disease of oak trees in Zagros forests
Authors: Safaee D. , Khodaparast S. A. , Mirabolfathy M. , Mousanejad S. 
Published: March 2017

SummaryZagros oak (Quercus spp.) forests (ZOF) cover approximately 4 million hectares of the Zagros Mountains in Iran. Oak charcoal disease caused by Biscogniauxia mediterranea and Obolarina persica has recently increased in some regions of ZOF. Detection of these fungi in host tissue and identification of the anamorphs by traditional methods have limitations and difficulties which were overcome using two primers, OP1 and OP2, based on rDNA sequences of O. persica and used along with the specific primers MED1 and MED2 for B. mediterranea to develop a multiplex PCR. This method was used to correctly identify 1 pg of fungal DNA per 1 mg of inner bark tissues of Quercus brantii, Q. infectoria and Q. libani.
On the risks of using dendrograms to measure functional diversity and multidimensional spaces to measure phylogenetic diversity: a comment on Sobral et al. (2016)
Authors: Villéger Sébastien , Maire Eva , Leprieur Fabien 
Published: March 2017

AbstractSobral et al. (Ecology Letters, 19, 2016, 1091) reported that the loss of bird functional and phylogenetic diversity due to species extinctions was not compensated by exotic species introductions. Here, we demonstrate that the reported changes in biodiversity were underestimated because of methodological pitfalls.
Teaching Undergraduates About LGBTQ Identities, Families, and Intersectionality
Authors: Goldberg Abbie E. , Allen Katherine R. 
Published: March 2017

AbstractTeaching undergraduate students about LGBTQ identities and family issues presents several challenges, or “opportunities,” which we address within personal, ecological, and historical contexts. We begin by articulating our positionality as scholars and instructors, and the feminist intersectional and queer lens that guides our research and pedagogy. We organize our presentation of contemporary teaching opportunities around three primary and interrelated topics: (a) teaching about LGBTQ issues with attention to intersectionality as a conceptual framework, (b) teaching about sexual orientation diversity and fluidity, and (c) teaching about gender diversity and transgender identities. We incorporate suggestions for educational practice throughout and recommend that instructors continually revise their teaching practices to reflect the changing technological and social landscape, thus maximizing opportunities for student engagement and learning.
An Exploratory Study of Chinese University Undergraduates’ Global Competence: Effects of Internationalisation at Home and Motivation
Authors: Meng Qian , Zhu Chang , Cao Chun 
Published: March 2017

AbstractGlobal competence is categorised into three dimensions: knowledge, skills/experience and attitudes. This study aims to investigate the global competence discrepancies of Chinese undergraduates in universities and regions of different development levels, as well as the effects of internationalisation efforts at home and students’ motivation on global competence. To this end, 2,695 students within nine universities (three 985 project universities, three 211 project universities and three provincial universities) in three Chinese cities (Beijing, Nanjing and Changchun) participated in this survey. The findings revealed that Chinese undergraduates have positive global attitudes, but they seem to lack sufficient global knowledge. Students from 985 project universities reported gaining higher global competence than students from 211 project and provincial universities, and students from Beijing reported higher global competence than students from Nanjing and Changchun. Competence discrepancies concerning fields of study were also found. The results of hierarchical regression analysis suggest that gender, 985 and 211 project universities, Beijing city, social sciences and humanities, experience of contact with foreigners on campus activities, enrolment in courses related to internationalisation and students’ motivation were predictive of Chinese students’ global competence.
The challenge of nutritional profiling of a protein‐free feed module for children on low protein tube feeds with organic acidaemias
Authors: Daly A. , Evans S. , Ashmore C. , Chahal S. , Santra S. , MacDonald A. 
Published: March 2017

AbstractBackgroundEnteral tube feeding for children with organic acidaemias (OA) is recommended. Protein restriction, providing minimum safe levels of protein intake, is advocated. Standard paediatric tube feeding formulae provide more than the minimum safe protein requirements and are unsuitable in OA without modification. Modified paediatric enteral feeds consist of several modular ingredients. The aim of this prospective longitudinal interventional study was to assess the efficacy of a premeasured novel protein‐free module developed for children aged over 12 months compared to conventional practice.MethodsIn total, 15 children with OA (11.6–31 kg) needing enteral feeding were recruited. The protein‐free module, from either a protein‐free infant feed or modular ingredients, was replaced by the study feed. To ensure metabolic stability, energy and protein intake were unchanged. Dietary intake, anthropometry and nutritional biochemistry were recorded at baseline and week 26.ResultsDietary intakes of magnesium (P = 0.02), sodium (P = 0.005), vitamin D (P = 0.04), docosahexaenoic acid (P = 0.01) and arachidonic acid (P = 0.001) significantly improved; plasma selenium (P = 0.002) and whole blood glutathione peroxidase (P = 0.02) significantly increased. Feed preparation accuracy as measured by composition analysis showed consistent errors both in pre‐ and study feeds.ConclusionsA protein‐free module improved nutritional intake and biochemistry, although feed preparation errors remained a common finding