AUT Business School
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The AUT Business School conducts disciplinary research that is at the fore front of international knowledge. Their researchers are recognised experts in their fields and produce research of relevance to their academic and non-academic stakeholders. The AUT Business School has particular research strength in: Accounting, Business Information Systems, Economics, Finance, International Business, Management (including Human Resource Management and Employment Relations), Marketing, Advertising, Retailing and Sales.
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- ItemCreating Authentic Remote Work Integrated Learning: A New Approach Using HyFlex Classrooms(Faculty of Education, University of Canterbury, 2024-06-27) Barnett, SandraThis article reflects on the experience of a multi-disciplinary teaching team delivering an applied project course in a business master’s program. This capstone course was developed to address industry and government expectations for work-ready graduates. In the course students act as consultants for business clients, completing a project over two semesters to recommend solutions for real business issues. The focus of this article is on the innovative delivery of the course utilizing newly built HyFlex technology-enabled classrooms and how this multimedia technology presented opportunities and learnings for future work-integrated learning (WIL) courses.
- ItemAligning Disclosure Requirements for Managerial Assessments of Going Concern Risk: Initial Evidence From New Zealand(Wiley, 2023-10-20) Grosse, Matthew; Scott, Tom; Zang, ZetingThis study examines the impact of the Financial Reporting Standard No. 44 New Zealand Additional Disclosures (FRS 44) amendment issued by the New Zealand Accounting Standards Board (NZASB). The FRS 44 amendment aligned disclosure requirements for managerial assessments of going concern risk in financial reports with auditing standards for periods ending on or after 30 September 2020. We first present descriptive evidence on the frequency of going concern opinions (GCO), frequency of going concern issues identified as key audit matters (GCKAM), and frequency and content of managerial assessments of going concern risk (GCMA) before and after the FRS 44 amendment. Second, we show lower audit fees and shorter audit lags for financially distressed companies post-FRS 44 implementation. This suggests that the harmonisation of accounting and auditing disclosure requirements alleviates tension during the going concern decision-making process for affected companies, subsequently leading to reduced audit fees.
- ItemFrom the Store to the Kitchen: Herbal Scents Drive Wholesome Food Choice(Elsevier, 2024-06-13) Phillips, Megan; Kapitan, Sommer; Rush, ElaineAs retail adopts more use of scent to sell, this paper explores whether an herbal scent can be used to prime wholesome food choices. The results of two laboratory experiments (physical and online) and one field experiment show that the presence of an herbal scent (vs. non-herbal or no scent) – specifically a mixed herb odor – increases selection and purchase of wholesome foods. This is due to semantic associations created through repeated exposure to the smell of culinary herbs widely employed in global cuisines and everyday home cooking. Specifically, exposure to herbs (vs. no scent) activates associations to cooking and home-cooked meals, which in turn motivates consumers to select more wholesome ingredients to create a meal at home. The results of this research extend findings in olfactory congruence in marketing and ambient scents in retail to enhance understanding of the role of retail atmospherics in influencing food choice and sales. This research provides further implications of scent in retail settings for consumer health and well-being.
- ItemUnveiling Emotional Intensity in Online Reviews: Adopting Advanced Machine Learning Techniques(SAGE Publications, 2024-04-06) Lee, SJ; de Villiers, RThe digital revolution has spurred significant growth in online reviews and user-generated content. Traditional methods used in Marketing for analysing large datasets have limitations, emphasising the need for improved analytical approaches, particularly with the advent of artificial intelligence technology. This research used a state-of-the-art transformer model to analyse extensive online book reviews to accurately identify six specific emotions in the reviews of both fiction (hedonic) and nonfiction (utilitarian) genres. This study collected 3,157,703 reviews of 15,293 books voted ‘best book of the year’ on GoodReads.com over the past decade. Our findings reveal noticeable differences in emotional intensity across genres, with nonfiction displaying a slightly higher level of joy, and fiction showing higher levels of anger, sadness and surprise. Joy emerged as the dominant emotion across genres; however, it does not necessarily have a direct impact on book ratings. This study emphasises the intricacies of reader emotions, serving as a significant case study for marketers and publishers aiming to optimise their strategies in the contemporary literary market. The study contributes to the literature on the impact of consumers’ emotional responses, how they are reflected in social review commentary for high-involvement online products, and their impact on product ratings.
- ItemBrown Glass Ceiling Career Inequalities? Empirical Evidence from Samoans in New Zealand(ER Publishing Ltd, 2024-05-06) Ofe-Grant, BettyThis study draws on qualitative semi-structured interviews conducted with a cohort comprising 31 Samoan CEOs and senior managers across various New Zealand industries to explore the phenomenon of a ‘brown glass ceiling’. The results reveal that Samoans encounter barriers in their career trajectories, hindering or stalling their progression into senior management roles. Our study indicates that cross-cultural differences in communication led to missed opportunities in addition to issues, such as racism, occupational segregation, and tokenism. Notably, some Samoan women experienced interracial and gender discrimination, particularly as afa-kasi (half-caste). Samoan career facilitators included mentorship from ‘white’ New Zealand Europeans, establishing future legacies, and a commitment to embracing their Samoan cultural identity. Our results have significant implications regarding how barriers to the glass ceiling shape and impact the careers of Samoans within New Zealand organisations. Consequently, our study contributes to the existing glass ceiling literature by incorporating insights from indigenous Samoans, who have received limited attention in glass ceiling and management research.