bluuebunny/crossref_metadata_2025_split huggingface dataset:
Giving and getting gift cards
Authors: Valentin Erhard K. , Allred Anthony T. 
Published: June 2012

PurposeThe reported study was designed to provide insight into gift cards as gifts and their place among gifts of cash and goods. It also was designed to identify promising avenues for further research.Design/methodology/approachData were collected using a structured questionnaire administered to a convenience sample of 317 respondents of both sexes who varied greatly in age.FindingsEffective liquidity served largely as the basis for categorizing gift cards. The greater a card's effective liquidity, the more its economic impact on the recipient resembles that of cash. The results indicated the following: face value affects recipient preference for effective liquidity; the giver‐getter relationship affects recipient preference for effective liquidity; the gift cards givers give tend to have less effective liquidity than those they prefer to get; some gift cards are more appropriate gifts than others and some, but not all, gift cards are more appropriate gifts than cash; and people feel less guilt when paying for personal luxuries with gift cards than with cash.Research limitationsThe study was largely exploratory insofar as its breadth greatly exceeded its depth and findings derived from a convenience sample.Originality/valueThe study introduced effective liquidity as a basis for assessing similarities and differences between gift cards and gifts of cash and goods. Findings enhance scholarly understanding of gift cards and their place among gifts of cash and goods. Moreover, they afford insights into marketing gift cards and into promising paths for further research.
Measuring psychographics to assess purchase intention and willingness to pay
Authors: Barber Nelson , Kuo Pei‐Jou , Bishop Melissa , Goodman Raymond 
Published: June 2012

PurposeMarketing managers routinely use purchase intentions data to make strategic decisions concerning both new and existing products and the marketing programs that support them. Yet, the indication from empirical investigations regarding the link between respondents' stated intentions and their actual behavior is not as clear. Predicting which consumer will purchase an environmentally friendly product, the research remains split, particularly when it comes to perceived “trade‐offs” between the environmental benefits, quality, and cost. In this regard, previous research has fallen short in examining consumers' actual purchase behavior versus self‐reported purchase intentions. This paper seeks to address these issues.Design/methodology/approachThis study measured consumer psychographics and expressed purchase intention to predict actual purchase behavior using an online survey and the Vickrey auction method.FindingsThe results show that respondents expressing a high intention to purchase environmentally friendly wines also reported strong attitudes and values toward the environment. However, the gap between stated willingness to pay and the actual price paid was wide.Research limitations/implicationsThe study was restricted to the investigation of one type of product. The model should be tested with a number of products that are purchased on a regular basis.Practical implicationsGiven the wide disparity between stated willingness to pay and actual price paid for those expressing high purchase intentions, marketing should use caution when assessing this targeted group for new product launches and potential price changes.Originality/valueThis study assessed the same cohort using a survey and auction experiment to relate consumer values and purchase intentions with actual behavior.
The price‐category effect and the formation of customer value of high‐tech products
Authors: Munnukka Juha , Järvi Pentti 
Published: June 2012

PurposeThis study aims to explore: first, the formation of the customer value of high‐tech consumer products through application of intrinsic and extrinsic cues of product quality; and second, the effect of the mental price category of the product on the construction of customer value.Design/methodology/approachThe study was conducted in the Finnish consumer market in 2008. In total, 453 completed interview forms were collected through the structured interview method. The factor model was constructed through explorative factor analysis and hypothesis testing was conducted through linear multiple‐regression analysis.FindingsThe high‐tech product's price category was found to have a significant effect on the construction of the customer value. The mental price category in which consumers located the product was found to dictate how the perceived value was constructed through the intrinsic and extrinsic dimensions of product quality. The customer value of high‐tech consumer products was composed of visual appeal, excellence, and price satisfaction. Intrinsic cues of product quality were emphasised.Originality/valueThe study provides new insights into how the formation of customer value is dictated by the mental price category perceived by consumers. Also, new information on how intrinsic and extrinsic cues of product quality affect the customer value of high‐tech consumer products was provided.
“Help for wayward children”: child guidance in 1930s Australia
Authors: Wright Katie 
Published: June 2012

PurposeHistorical studies of the expert management of childhood in Australia often make passing reference to the establishment of child guidance clinics. Yet beyond acknowledgement of their founding during the interwar years, there has been little explication of the dynamics of their institutional development. The purpose of this article is to examine the introduction of child guidance in Australia against the backdrop of the international influences that shaped local developments.Design/methodology/approachThe article investigates the establishment of child guidance clinics in Melbourne and Sydney in the 1930s. In doing so, it explores the influence of American philanthropy, the promise of prevention that inspired the mental hygiene movement, and some of the difficulties faced in putting its child guidance ideals into practice in Australia.FindingsAmerican philanthropy played an important role in the transnational carriage of ideas about mental hygiene and child guidance into Australia. However, it was state support of child guidance activities that proved critical to its establishment. In addition to institutional developments, what also emerges as important in the 1930s is the traction gained in the broader realm of ideas about “adjustment” and mental health, particularly in relation to the efficacy of early intervention and multidisciplinary approaches to treating problems of childhood.Originality/valueIn tracing its early development, the article argues for the importance of understanding child guidance not only in terms of its administrative successes and failures, but also more broadly in terms of how early intervention as an influential mode of thought and practice took root internationally.
Empire to nationhood: heroism in natural disaster stories for children
Authors: Bell Avril , Patterson Lesley , Dryburgh Morgan , Johnston David 
Published: June 2012

PurposeNatural disaster stories narrate unsettling natural events and proffer scripts for social action in the face of unforeseen and overwhelming circumstances. The purpose of this study is to investigate stories of natural disasters recounted for New Zealand school children in the School Journal during its first 100 years of publication.Design/methodology/approachContent analysis is used to categorise the disaster event and to identify two distinct periods of disaster stories – imperial and national. Textual analysis of indicative stories from each period centres on the construction of social scripts for child readers.FindingsIn the imperial period tales of individual heroism and self‐sacrifice predominate, while the national period is characterised by stories of ordinary families, community solidarity and survival. Through this investigation of natural disaster stories for children, the paper identifies the shifting models of heroic identity offered to New Zealand children through educational texts.Originality/valueThis study adds to the existing literature on the School Journal and to the broader study of the history of imperialist and nationalist education in New Zealand. In these times of increased disaster awareness it also draws attention to the significance of disaster narratives in offering social scripts for children to draw on in the event of an actual disaster experience.
Learning marginality
Authors: Carlos González‐Faraco J. , Gramigna Anita 
Published: June 2012

PurposeIn the Europe of the nineteenth century, a significant increase in abandoned children was caused by demographic pressures and growing economic difficulties that progressively afflicted the lowest social strata of the population. Those who had neither family, nor school, educated themselves in the streets or learned from patron‐tutors who aspired to produce a specific social subject, channelizing their “congenitally” subversive tendencies through a certain kind of structured apprenticeship. This model of education (or “bad education”) can be defined as the formalization, paradoxically devoid of symbols and alphabet, of the experience of the street within a specific system of knowledge. The purpose of this paper is to seek to encounter in literary sources the traces of the education of these marginalized children.Design/methodology/approachThe authors intend to study, by means of the testimony of novels, the mentality of this historic period and the phenomenon of this very different kind of childhood. The epistemological and methodological viewpoint that is adopted is both ethnographic and historical, since the authors are attempting to understand and establish the evolving nexuses and dynamics of the educational phenomenon that is the object of the investigation.FindingsThe central objective of this investigation lies in the notion of “bad education”. By “bad education” the authors mean the presence of an educational itinerary, an acculturation, a personality formation, and a professionalization that have all strayed from the dominant, hegemonic social models. This “model” of education forms part of the prevailing educational philosophy of a particular epoch and historical situation, as demonstrated throughout this paper.Originality/valueThis paper proposes an operation of educational archaeology. However, this operation can contribute to an epistemological awareness that can greatly benefit both the pedagogical reflections of our time and the educations of so many marginalized children who inhabit the destitute streets of the contemporary metropolis.
Silencing the “other” Black Paper contributors
Authors: Limond David 
Published: June 2012

PurposeThe purpose of this paper is to encourage re‐reading and re‐evaluation of a series of educational polemics published in the UK in the 1960s and 1970s, the Black Papers. These works proposed, for the most part, avowedly conservative views on education: condemning so‐called “progressive” teaching methods and the re‐organisation of secondary schools in the UK (especially England) into non‐selective comprehensives. It is argued, however, that much said and written about the Black Papers since has concentrated only on selected “high profile” contributors, to the neglect of other contributors, often anonymous, whose comments were sometimes more measured/thoughtful.Design/methodology/approachThe work proceeds first by re‐visiting the facts surrounding the writing of the Black Papers and their critical reception. It then analyses the nature of the contributors and describes selected essays not usually referred to when the Black Papers are discussed by historians and others.FindingsThe work finds that the Black Papers are often infuriatingly and unhelpful polemical in nature but that much written about them since has concentrated only on selected contributors, ignoring others who were more measured.Originality/valueThe work is perhaps the first critical re‐reading of the Black Papers in any depth in several decades. It does not simply dismiss them as hysterical rants by ill‐informed authors and suggests that they re‐pay careful attention, despite their often polemical nature.
The university which never was
Authors: Hutchinson Mark 
Published: June 2012

PurposeThe purpose of this paper is to trace debates between state and federal governments, and community stakeholders, leading to the establishment and abolition of the first attempt at a university for Western Sydney, established as Chifley University Interim Council.Design/methodology/approachThe historical analysis draws from published papers, oral history accounts, and original documents in archives of the University of Sydney and the University of Western Sydney.FindingsHigher education reform in the 1980s in Australia was fought out as an extension of broader issues such as “States rights”, the rising political power of peri‐urban regions, long‐standing tensions between state and Commonwealth bureaucracies, and the vested interests of existing tertiary education and community groups.Originality/valueThis is the only existing study of attempts to found Chifley University, and one of the few available studies which take a social and contextual approach to understanding the critical reforms of the 1980s leading up to the Dawkins Reforms of 1988‐1990.
New plots are badly needed in finance: accounting for the financial crisis of 2007‐2010
Authors: Czarniawska Barbara 
Published: June 2012

PurposeThe purpose of this paper is to analyze common emplotments of interpretations of the financial crisis of 2007‐2010.Design/methodology/approachThe paper presents a text analysis.FindingsThe paper finds that the same “strong plots” are commonly used to explain financial crises to the general public.Originality/valueThe paper provides useful information on interpretations of financial crises.
From management controls to the management of controls
Authors: Tessier Sophie , Otley David 
Published: June 2012

PurposeThe purpose of this paper is to describe the dynamic development of technical controls in different companies and to interpret the observations using Van de Ven and Poole's typology of change process theories.Design/methodology/approachCase study data were obtained through semi‐structured interviews, observation and document analysis in three organisations (Company A, Company B and Company C).FindingsThe paper highlights the life‐cycle development of technical controls, where controls are implemented, improved and eventually removed. It highlights the fact that the progression through the life‐cycle can follow either a dialectical motor of change based on conflict or a teleological motor of change based on consensus.Research limitations/implicationsThe findings of the paper enhance the theory of rules developed by March et al., by providing insight into how change actually occurs, i.e. how inertia is broken.Practical implicationsThe paper offers practitioners some guidelines for the management of their control systems to help them maintain more effective and efficient control systems.Originality/valueThe paper explains that under a teleological motor of change, inertia is broken more easily than under a dialectical one, because there is less tolerance for control obsolescence, hence improvement and removal of obsolete controls are more likely to occur. This is important for listed organisations having to implement more and more technical controls to comply with laws such as SOX. The paper also suggests that the life‐cycle is not a “motor” of change as suggested by Van de Ven and Poole, because it cannot explain how inertia is broken.
Accounting and accountability in an Italian social care provider
Authors: Bracci Enrico , Llewellyn Sue 
Published: June 2012

PurposeThis article aims to focus on one of the most intriguing issues related to the public sector reforms: the accountability systems. In particular the paper aims to deal with the relationships between accounting‐based reforms, forms of accountability, and people‐changing or people‐processing approaches to service provision within Italian social work.Design/methodology/approachThe paper draws on the accountability and people changing/processing literature to interpret and discuss the evidence gathered in an in‐depth longitudinal case study conducted in a social service public organization between 2007 and 2009.FindingsThe article reveals that the case study site had developed two distinct groups of services: “Territoriali” and “Residenziali”. “Territoriali” engage in a traditional mode of social care, they provide professional support to clients with, sometimes, quite intractable problems, and aim to modify clients' characteristics, behaviour and attitudes. In contrast, “Residenziali” deal with, and often outsource, more standardized care packages in the form of residential care, day care and some home‐based services. The accounting reforms were received very differently in these two areas. “Territoriali” was resistant to the changes but, in large part, “Residenziali” embraced them. The article then argues that this reflected the extent to which each service area was willing and able to implement a people‐processing rather than a people‐changing approach. The adoption of the people‐processing method had profound implications for the ways that accountability was both experienced and delivered in the services.Originality/valueThis article deals with the under‐researched area of social care. It integrates two literatures not previously articulated together: accountability and people changing/processing. A three‐year longitudinal study is presented, enabling an in‐depth appreciation of the changes affecting social services and the differential responses to accounting and consequent shifts in accountability in two contrasting service areas.
Understanding the responses of professional accounting bodies to crises
Authors: Carnegie Garry D. , O'Connell Brendan T. 
Published: June 2012

PurposeThe purpose of this Australian case study, set in the 1960s, is to comprehensively examine the responses of the two major professional accounting bodies to a financial/corporate/regulatory crisis necessitating the defence of the profession's legitimacy.Design/methodology/approachThis historical paper draws on surviving primary records and secondary sources and applies the perspectives on the dynamics of occupational groups and the legitimacy typology of Suchman.FindingsWhile the history of the accounting profession has been characterized by intra‐professional rivalries, this case study illustrates how such rivalries were put aside on recognising the power of collectivizing in defending the profession's legitimacy. Based on the available evidence, pragmatic legitimacy is shown to have been a key focus of attention by the major accounting bodies involved.Research limitations/implicationsThe paper may motivate similar studies in Australia and elsewhere, thus potentially contributing to developing a literature on comparative international accounting history. The evidence for this historical investigation is largely restricted to surviving documents, making it necessary to rely on assessments of the key sources.Originality/valueIn addressing responses to crises in defending the legitimacy of the profession as a whole, the paper makes an original contribution in exploring the relationship between literature on the dynamics of occupational groups and on legitimacy management.
Accounting‐related research in PPPs/PFIs: present contributions and future opportunities
Authors: Andon Paul 
Published: June 2012

PurposeThe purpose of this paper is to review research investigating the implications of public private partnership (PPP) schemes for public investment, focusing on the role and effects of accounting as it relates to the assessment, management, control, reporting, accountability and policy direction of these arrangements. Based on this review, it aims to offer reflections on future directions for this research agenda.Design/methodology/approachThis paper derives five research themes adapted from the PPP research agenda outlined by Broadbent and Laughlin as a framework to guide a literature‐based analysis and critique of the relevant PPP literature published up to December 2010.FindingsThe review highlights the range of interesting contributions that extant accounting‐related research has made to current knowledge about PPP policy and procedure. From this, concentrations of research effort are identified (its largely technical, critical, procurement‐oriented and Anglo‐centric focus), and opportunities for future research are proposed. With regard to the latter, the opportunities proffered have in common a need to question the nature and functioning of PPPs, consider the complexities of PPPs in action, and explore connections between research and practice.Originality/valueThe main contributions this paper makes relate to understanding the “state of the art” of accounting‐related PPP research, the progress this research agenda has made in line with Broadbent and Laughlin's agenda, as well as insights into fruitful directions future research could take.
Flight of fantasy: writing a full proof “code” for ethics
Authors: Botes Vida 
Published: June 2012

PurposeThe purpose of this paper is to portray the Code of Ethics in digital format, by using a markup language like C#. to formulate code. Digitally executed, this should reduce in the audit expectation gap.Design/methodology/approachUsing wordplay the design consists of the technical formulation of a piece of hybrid code written in the language C# but sourced from the Code of Ethics.FindingsThe programmer constructs the Revised Code of Ethics released by the International Ethics Standards Board for Accountants (IESBA) of the International Federation of Accountants (IFAC) in July 2009, in “code”, to ensure that it is free from errors.Originality/valueThis paper, utilizing wordplay, represents a unique attempt to write the Code of Ethics in such a way that if executed by a computer it would be infallible to human judgement error, hence reducing the expectation gap of auditing and assertions.
Caution – this office may damage your health
Authors: Hopkins Mike 
Published: June 2012

PurposeThis paper aims to present reflections on the frustrations of working in the modern business office setting.Design/methodology/approachThis is a fictional poem.FindingsThe poem reveals that the accumulation of relatively minor irritants, distractions and frustrations can have a significantly deleterious effect on the mental condition of some sensitive office workers.Research implicationsThe paper presents warning signs for the potential implications for occupational health and safety of the culture and working conditions prevalent in many office environments in the twenty‐first century.Originality/valueThe paper presents a poet's perspective on modern office working conditions.