Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The drivers of customer satisfaction for academic library services: managerial hints from an empirical study on two Italian university libraries usin…
2015
The intent of this qualitative research is to investigate and understand the requisites of customer satisfaction for academic libraries’ users and to give managerial hints for the implementation of user centred academic library services. To this aim, we analyse the library services of two Italian Universities (the Faculty of Economics of University of Palermo and the Central Library of the University of Salerno) to find relations and congruencies and to evaluate the perceived relevance of the tangible and intangible aspects of these services. In the preliminary phase of the research, we conducted both focus groups and individual interviews involving students or researchers who regularly use…
Goodwill impairments and the value relevance of goodwill of the small listed companies in Finland
2016
Tutkimuksen tavoitteena on tarkastella, miten liikearvon arvo määräytyy ja onko liikearvo arvorelevanttia. Kohdeyritysten taloudellisten tietojen ja niiden analysoinnin pohjalta on tarkoituksena selvittää, onko liikearvon ja yrityksen markkina-arvon välillä yhteys sekä miten liikearvon määrä on vaihdellut kohdeyritysten taseissa vuosina 2007-2014. Tavoitteena on myös selvittää, miten markkinat suhtautuvat liikearvon arvonalentumiskirjauksiin. Tutkimusmenetelmä on kvantitatiivinen tutkimus, jossa on myös ominaispiirteitä field-tutkimuksesta. Tutkimusaineisto koostuu kirjallisuuden lisäksi kohdeyritysten tilinpäätöstiedoista sekä muusta taloudellisesta informaatiosta, kuten pörssikurssitiedoi…
The Concept of Value for CSR: A Debate Drawn from Italian Classical Accounting
2018
This paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Con- sidering the most recent literature on the matter, the dilemma between a non monetary, multi variable conception and a monetary, one variable conception is set. To obtain the origins of the meaning for this basic concept in CSR, Italian literature regarding ‘value in accounting’ is ex- plored. The main result from this first survey is the existence of a ‘chain’ from the highest con- ception of value (philosophical, ethical), to the most practical conception (accounting techniques of measurement). By…
A qualitative study of pre-service teachers’ experienced benefits and concerns of using motivational interaction in practice after a training course
2022
This is a pre-print of a published study: Renko, E., Koski-Jännes, A., Absetz, P. et al. A qualitative study of pre-service teachers’ experienced benefits and concerns of using motivational interaction in practice after a training course. Humanit Soc Sci Commun 9, 458 (2022). https://doi.org/10.1057/s41599-022-01484-y Despite its positive effects on physical activity promotion, motivational style of interaction by health professionals is not easily taken up, as shown by meta-analyses of training courses. The concerns professionals experience for taking up the novel skills remain an open question. Preservice physical education teachers were offered a 16-hour training course on motivational i…
Examining Consumers’ Usage Intention of Contactless Payment Systems
2019
Purpose The purpose of this paper is to develop and test a conceptual model that combines the modified Unified Theory of Acceptance and Use of Technology (UTAUT2) with a consumer brand engagement (CBE) model to predict consumers’ usage intentions toward contactless payment systems in a developed country. Design/methodology/approach The authors cooperated with a contactless payment service provider in Finland and reached out to 22,000 customers, resulting in 1,165 usable responses. The collected data were analyzed using structural equation modeling. Findings The study shows that the UTAUT2 and the CBE model together explain approximately 70 percent of the variance in usage intention. Of the…
Persistency of window dressing practices in the US repo markets after the GFC: The unexplored role of the deposit insurance premium
2022
We investigate whether the regulatory improvements made in the aftermath of the global financial crisis have been effective in limiting bank downward window dressing by means of repos in the United States. We find that a strict application of the Basel III regulation wipes out incentives to engage in window dressing to bolster the level of leverage Tier 1 ratio at quarter-end. We also show that the persistency of window dressing is related to the computation of the Federal Deposit Insurance Corporation assessment base, which motivates banks to engage in window dressing to reduce the deposit insurance premium.
Longitudinal Patterns of Ethical Organisational Culture as a Context for Leaders’ Well-Being: Cumulative Effects Over 6 Years
2021
AbstractThe aim of this longitudinal study was to investigate the temporal dynamics of ethical organisational culture and how it associates with well-being at work when potential changes in ethical culture are measured over an extended period of 6 years. We used a person-centred study design, which allowed us to detect both typical and atypical patterns of ethical culture stability as well as change among a sample of leaders. Based on latent profile analysis and hierarchical linear modelling we found longitudinal, concurrent relations and cumulative gain and loss cycles between different ethical culture patterns and leaders’ well-being. Leaders in the strongest ethical culture pattern exper…
Longitudinal latent profiles of work–family balance: Examination of antecedents and outcomes.
2019
Relationships Between Career Indecision, Search for Work Self-Efficacy, and Psychological Well-Being in Italian Never-Employed Young Adults.
2017
Although different studies have investigated career choices as cognitive acts of decision-making, non-cognitive components also play an important role. The study tries to develop an empirically based model of career decision-making process linking cognitive (search for work self-efficacy - SWSE) and non-cognitive (psychological well-being - PWB) components. In particular, the study investigates, among 148 never-employed Italian young adults, to what extent the relationship between SWSE and career indecision in terms of lack of readiness (LoR) can be explained by their common relationship with PWB. Results highlighted that SWSE is negatively associated with LoR when considered in absence of …
Triggering sustainability communication in a B2B context: combining action research and sensemaking
2021
PurposeThe paper explores processes associated with the adoption of corporate sustainability communication in a B2B context. It employs a combined action research and sensemaking approach to document moments that precede the initiation of external sustainability communication.Design/methodology/approachThe paper is the outcome of an action research project, where we examine the case of one industrial company that was silent on its multiple sustainability-related practices, but recently decided to become more transparent to the outside world. A processual approach to sensemaking is adopted to show how organisational and non-organisational members actively participated in meaning co-construct…