The future of corporate reporting: a review article

Significant changes in the corporate external reporting environment have led to proposals for fundamental changes in corporate reporting practices. Recent influential reports by major organisations have suggested that a variety of new information types be reported, in particular forward-looking, non-financial and soft information. This paper presents a review and synthesis of these reports and provides a framework for classifying and describing suggested information types. The existence of academic antecedents for certain current proposals are identified and the ambiguous relationship between research and practice is explored. The implications for future academic research are discussed and a research agenda is introduced

Developing a conceptual model for the internal data source to measure customer satisfaction

Traditional CSM approach is performed at certain frequencies. The gap between such events can be termed as a ‘blind period’, because customer satisfaction is left unobserved and unmanaged. The blind period may sometimes accelerate the growth of customer dissatisfaction. One way to eliminate the impact of the blind period is to reduce the gap between CSM events. The initial assessment indicates that conducting CSM more frequently, may weaken the accuracy of measurement, and increase the cost of the programme. The authors believe that the reason behind these limitations is the use of the external data source, collecting data directly from customer, therefore suggests using the internal data source, as an alternative to measure customer satisfaction. The purpose of this paper is to develop a conceptual model for the internal data source to measure customer satisfaction. To achieve this objective, a conceptual model need to be developed based on three determined steps: define the formation of customer satisfaction value, identify the CSM factors and dimensions, and mirror the CSM instruments to identify the internal performance values. The paper indicates that internal data source could provide researchers with an alternative data source to measure customer satisfaction with minimum limitations on frequency of implementation, accuracy and cost

A comparative analysis of international education satisfaction using servqual

University education, the world over, has undergone significant transformation and reform with respect to higher education systems meeting the growing role of information and communication revolution, and the demand for knowledge, which represent the new challenges of globalisation. These challenges are seen as threats as well as opportunities for higher education systems around the world. The driving force of globalisation is competition and the international education market has become fiercely competitive with different marketing strategies being implemented by educational institutions to attract the growing number of students seeking higher education. The objective of this paper is to examine the relationship between the SERVQUAL constructs proposed by Parasuraman et al (1988 &amp; 1985) and the country of origin and satisfaction among four cohorts of Asian international postgraduate students studying in Australian universities. Country of origin is recognized as an important predictor of satisfaction and choice in the international education environment. The data used in this study is derived from a mail survey conducted among international postgraduate students from China, India, Indonesia and Thailand studying in five universities in Victoria, Australia. An adapted version of the SERVQUAL instrument was used to collect the data and was designed to measure the gap between student responses on expectations and perceptions of the university as a study destination on a seven point bi-polar scale. The responses were sought on 36 statements representing aspects of the operations and services of the university under desired (ideal) expectations of choice and post-choice perceptions. Scales were developed to investigate the relationship between the SERVQUAL constructs of reliability, responsiveness, assurance, empathy and tangibles and the country of origin and were shown to be reliable. Using ANOVA and MANOVA techniques, the study found significant differences between country of origin and the SERVQUAL constructs and discusses strategic implications and opportunities for highereducational institutions<br /

Measuring Service Quality in South Africa Higher Education: Developing a Multidimensional Scale

Increased competition in the educational environment has contributed to the growing importance of service quality measurement at higher education institutions. This paper investigates aspects of service quality in higher education as a step towards developing a standardised scale for its measurement. Using structured questionnaires, survey data was collected from students (n = 391) from two South African universities. Findings indicate that the service quality in higher education scale is a multidimensional construct loading on 13 factors with reasonable reliability coefficient and some construct validity. Significant relationships were found among a number of study variables. Some further research directions were suggested and policy implications discussed

The economics of accreditation

This paper is a report on a research project on the economics of accreditation in the UK. The main motivation and objective for the study is to have available a detailed analysis of how the accreditation system impinges on important aspects of economic life, such as innovation and business and economic performance. It aims to improve the general understanding of the benefits of using accredited conformity assessment and to help businesses make informed decisions when procuring conformity assessment and related services. It is also intended to be helpful to government by supporting evidence-based policy making in relation to accreditation and conformity assessmen

Impact of airline service quality on overall and female passengers' satisfaction : a case study of Tonga's domestic aviation market : a 190.893 (120 credit) research report presented in partial fulfilment of the requirements for the degree of Master of Aviation at Massey University, Palmerston North, New Zealand

The primary objectives of this thesis are to determine the direct impact of airline service quality on passengers’ satisfaction in Tonga’s domestic aviation market. The determinants of airline service quality were identified by using the SERVQUAL dimensions (assurance, empathy, reliability, responsiveness and tangibles) as measurable indicators. A survey was conducted and 205 questionnaires were collected and analysed. Empirical results obtained via the structural equation modelling (SEM) approach revealed that airline service quality has a direct impact on overall and female passengers’ satisfaction. Furthermore, both overall and female passengers were mostly satisfied with the responsiveness dimension. The tangibles dimension was the dimension with the lowest level of satisfaction for overall passengers and the reliability dimension was the dimension with the lowest satisfaction for female passengers. Importantly, the research highlights the different levels of satisfaction among airline passengers in the monopolistic Tongan domestic aviation market. The findings have implications for the airline management