Expectation Gap Research Articles

SERVICE QUALITY PERCEPTION IN SERVICE SECTOR: AN APPLICATION IN AIRLINE CHECK-IN SERVICES

Check-in is the first step of the service provided by airline and it can reach up to %80 of the whole waiting time in terminal. Passengers leave their baggage and take their boarding cards in this stage. Service provided by airline starts with check-in. Probable delays in this stage can affect whole process. Evaluation of the airline service from the perspective of passenger is an issue beginning from check-in step. In our study, check-in process is focused and factors affecting service quality perception are examined. SERVQUAL scale is used in order to measure expectations and perceptions of passengers. Under 5 main components of SERVQUAL scale, 17 items are prepared proper to check-in service. Data is collected conducting 412 face to face questionnaires on dates of September 11-14, 2015 at Antalya International Airport. In consequence of study, factors affecting service quality perception, expectation gaps and time related issues are revealed.

Richard Waterman, Carol L Silva and Hank Jenkins-Smith, The Presidential Expectations Gap, Reviewed by: Dante J Scala

Richard Waterman, Carol L Silva and Hank Jenkins-Smith, The Presidential Expectations Gap, Reviewed by: Dante J Scala

The Expectations Gap in Humanitarian Operations: Field Perspectives from Jordan

The Syrian refugee crisis is characterized by the gap between refugees’ needs and donors’ expectations as humanitarian organizations struggle to meet emergency and development needs. The perspectives of eleven field workers from three levels of field management in the Zaatari and Azraq refugee camps in Jordan shed light on the field dynamics that contribute to this gap. I argue that the expectations gap in humanitarian operations is widened by the inability of humanitarian organizations to accurately communicate refugees’ needs to donors due to a lack of regular and professional needs assessments. Disparities within organizations regarding understanding contexts, adherence to rigid operational standards, and the need to address stressors on the ground also reinforce power imbalances within humanitarian operations and widen the expectations gap. Two effective responses for managing this gap are transparency with refugees and donor flexibility.

Making Ado Without Expectations:

This paper is a response to Paul Bartha’s ‘Making Do Without Expectations’. We provide an assessment of the strengths and limitations of two notable extensions of standard decision theory: relative expectation theory (RET) and Paul Bartha’s relative utility theory (RUT). These extensions are designed to provide intuitive answers to some well-known problems in decision theory involving gaps in expectations. We argue that both RET and RUT go some way towards providing solutions to the problems in question but neither extension solves all the relevant problems.

Narrowing of the life expectancy gap

Demography In the United States, the rich can expect to enjoy better health and a longer life than the poor. Despite policies directed at improving the health of both the young and the poor, there is little evidence that this relationship has changed. Currie and Schwandt looked specifically at the life expectancy of present-day children and young adults, finding that mortality inequality has in fact declined over the past 25 years (see the Perspective by Bailey and Timpe). Science , this issue p. [708][1]; see also p. [661][2] [1]: /lookup/doi/10.1126/science.aaf1437 [2]: /lookup/doi/10.1126/science.aaf7270

Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap

Abstract The main objective of the study is at first identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors. Collected data analyzed by employing non-parametric statistics test. The results show that there is expectation gap between auditors and investors in Iran. The current study employed a new approach in the world in order to quantifying the expectation gap. It gives the more strength to other researchers in order to measuring audit expectation gap in the world.

Corporate social responsibility of a multinational bank and its South African subsidiary

Africa has become increasingly attractive to foreign investors, but the establishment of operations in emerging markets poses challenges for multinationals. One such challenge is implementing of corporate social responsibility (CSR) effectively across all subsidiaries. This study aims to determine whether there are differences in CSR expectations and praxis between a multinational bank and its subsidiary operating in South Africa. Through qualitative research methods, a case study research design approach was utilized to study CSR activities in the parent company and CSR activities in its South African subsidiary. Data collected from ten interviews are analyzed using open, axial and selective coding procedures. The study concludes that there are nuanced gaps in CSR expectations, and between the parent company and its South African subsidiary. Global CSR strategies may be applied consistently across subsidiaries, but they do not necessarily address core issues faced in emerging economies, placing doubts upon the practicality of these efforts

Extended Audit Reporting. An insight from the auditing profession in Poland

The audit-reporting model has been on the agenda of researchers and regulators for a long time. The recent regulatory proposals, consultation papers, discussion and research reports on audit reporting have intensified the discussion regarding whether the current standard audit report communicates the appropri-ate information to the users of the report. The Polish auditing model is an interesting case to study in the context of audit reporting. Poland already has experience in the preparation of an additional report, which is aimed at providing more information to all stakeholders. The paper seeks to address two questions. The first one is to what extent the Polish extended audit re-port contributes to the reduction of the expectation and information gaps, and the second question is about the possibilities of improvements of the audit report in general. Based on our interview findings, we conclude that the auditors perceive the audit report to be general-ly useful for its users. However, analysis of the data provides mixed evidence with regard to the extended audit report. Auditors acknowledge the usefulness of the extended audit report to report on additional issues and concerns but, at the same time, the standard form of the extended audit report as prescribed in the Polish Auditing Standards is found to have little information value to its users.

Using data linkage to improve the completeness of Aboriginal and Torres Strait Islander status in communicable disease notifications in Victoria

ObjectiveThe burden of notifiable diseases in Aboriginal and Torres Strait Islander Victorians cannot be accurately estimated due to under‐reporting of Indigenous status. We used data linkage to improve completeness of Indigenous status in people notified with viral hepatitis and gonococcal infection. MethodsNotifications made between 2009 and 2010 were linked with Victorian hospitalisation data (1997–2011). Notification rates by Indigenous status and rate ratios were calculated before and after linkage. ResultsThere were 12,448 cases of hepatitis B, hepatitis C and gonococcal infection notified in Victoria in 2009–2010, with Indigenous status missing in 61.6%, 67.8%, 33.1% of these conditions, respectively. Of the total notified cases, 82% were able to be linked. Following linkage, the proportion of notifications with missing Indigenous status decreased to less than 0.2% for all conditions. Age‐standardised notification rates among both Aboriginal people and non‐Aboriginal people increased for all conditions. ConclusionsData linkage improved completeness of Indigenous status in notifications for viral hepatitis and gonococcal infection in Victoria. Completeness of these data is integral to monitoring progress in closing the Indigenous life expectancy gap. ImplicationsGreater emphasis is needed on addressing prevention, treatment and care for viral hepatitis and sexually transmissible infections for Indigenous Victorians.

Exploring expectation gap among independent auditors' points of view and university students about importance of fraud risk components

The purpose of this study is exploring expectation gap among university students and auditors points of view about importance of fraud risk components. To get this purpose, university students' ideas and auditors about importance of each mentioned fraud risk components in Iranian auditing standard No. 24 under title of the auditor’s responsibilities relating to fraud in an audit of financial statements is questioned. Data gathering tool in this study is questionnaire that its content and construct validity was confirmed. Test results have shown that auditors' points of view have significant difference in evaluating importance of fraud risk components with university students' opinions. The most important fraud risk components according to auditors and university students' points of view are dependence of a main part of salaries and benefits of managers on operations results, financial statements, or cash flows and lack of supervision from management on important internal controls. Fraud components are classified into four groups according to their occurrence conditions: 1. management characteristics, 2. industry conditions, 3. operating characteristics including financial stability, and 4. misappropriation of asset. According to results obtained from test hypotheses, it was determined that most important fraud risk components based on auditors' points of view is related to misappropriation of asset, but based on university students' point of view, fraud risk components related to management characteristics is more important than other three groups of fraud components.

National education systems and gender gaps in STEM occupational expectations

This study examines associations between features of national education systems and the gender gap in STEM-related occupational expectations across 49 countries. Using data from the Program for International Student Assessment (PISA), the study finds no association between uniformity of curricula at the national level (standardization) and the gender gap in STEM occupational expectations; in contrast, the availability of more school types at the secondary level (stratification) is associated with a larger gender gap in STEM occupational expectations. In addition, this positive association between stratified systems and the gender gap in STEM occupational expectations is stronger for top-performers than for low-performers.

Analysis of the relationship between postpartum depression and expectation gap of postpartum support

Objective To explore the relationship between expected drop and postpartum depression, analysis of influence factors of postpartum depression. Methods Chinese version of Postpartum Support Questionnaire and Edinburgh Postnatal Depression Scale were used to investigate 411 puerpera of 42-56 days postpartum by the convenience sampling method. Results The incidence rate of postpartum depression was 17.03% (70/411). The correlation coefficient r between the actual situation of postpartum social support and the score of each dimension and the score of Edinburgh Postpartum Depression Scale was 0.157 to 0.247 (P<0.01).The correlation coefficient r between the postpartum social support expectation drop and the Edinburgh Postpartum Depression Scale score was 0.173 to 0.230 (P<0.01). Regression analysis showed postpartum depression was related to emotional support, nursing mode, registered permanent residence and gender expectations for baby. Conclusions The positive rate of postpartum depression is still higher. How to reduce the incidence of postpartum depression is still a problem to be solved. According to the characteristics of social support and maternal postpartum to evaluate the importance of targeted social support can reduce the incidence of postpartum depression. Key words: Postpartum depression; Social support; Expectation gap

Risky behaviors and educational attainment among young Mexican-origin mothers: The role of acculturative stress and the educational aspiration–expectation gap

The current longitudinal study examined how Mexican-origin adolescent mothers’ (N=204) reports of acculturative stress during late adolescence were associated with their educational attainment and engagement in risky behaviors in young adulthood, 4 years post-partum; we also examined whether this association was mediated by discrepancies between adolescents’ educational aspirations and expectations. Findings revealed that mothers’ greater reports of stress regarding English competency pressures and pressures to assimilate were associated with a larger gap between their aspirations and expectations. Mothers’ reports of greater stress from pressures against assimilation, however, were associated with a smaller gap between aspirations and expectations. As expected, a larger gap between aspirations and expectations was associated with lower educational attainment and increased engagement in risky behaviors. Finally, significant mediation emerged, suggesting that the influence of stress from English competency pressures and pressures to assimilate on young mothers’ educational attainment and engagement in risky behaviors was mediated through the aspiration–expectation gap. Findings are discussed with respect to understanding discrepancies between young mothers’ aspirations and expectations in the context of acculturative stress.

EV459Aboriginal and Torres Strait Islander. Not just a matter of cultural diversity

Aboriginal and Torres Strait Islander culture is the oldest living culture in the world, dating over 60,000 years. An understanding of the complexity and richness of Aboriginal and Torres Strait Islander cultures, including the relationship between land and health, is still yet to be fully realised and as a result this people suffer ongoing social and health inequalities. These inequalities contribute to higher rates of ill health and a 17-year life expectancy gap between Aboriginal and Torres Strait Islander and non-Aboriginal and Torres Strait Islander Australians. Aboriginal and Torres Strait Islander Australians report higher levels of psychological distress compared with other Australians, with 77 percent reporting experiencing at least one major stressor in the past 12 months, the most common stressor being the death of a family member or close friend (42%). Particularly in rural and remote Australia, have higher rates of depression, substance abuse, co-morbidity and post-traumatic stress disorder. However, Aboriginal and Torres Strait Islander Australians do not access community and outpatient mental health services at a level that is commensurate with their need. In contrast, hospitalisation rates for mental health-related causes involving specialised psychiatric care are almost twice the rate, and for mental health-related causes without specialised psychiatric care are around three times higher, compared with non-Aboriginal and Torres Strait Islander Australians and death rates from ‘mental and behavioural disorders' are much higher for Aboriginal and Torres Strait Islander Australians than for non-Aboriginal and Torres Strait Islander people.

Major Causes of Injury Death and the Life Expectancy Gap Between the United States and Other High-Income Countries

The United States experiences lower life expectancy at birth than many other high-income countries. Although research has focused on mortality of the population older than 50 years, much of this life expectancy gap reflects mortality at younger ages,1 when mortality is dominated by injury deaths, and many decades of expected life are lost. This study estimated the contribution of 3 causes of injury death to the gap in life expectancy at birth between the United States and 12 comparable countries in 2012. We focused on motor vehicle traffic (MVT) crashes, firearm-related injuries, and drug poisonings, the 3 largest causes of US injury death responsible for more than 100000 deaths per year.2

The expectation differences among stakeholders in the financial valuation fitness of auditors

Purpose – The purpose of this paper is to investigate if there is an expectation gap among accounting academics, accounting practitioners, and users of financial statements in the financial valuation fitness of auditors. Complex reporting standards and current market expectations have the potential to create differences between what third-party users consider to be the responsibilities of the auditor and what auditors believe to be their responsibilities in auditing fair value estimates. Design/methodology/approach – This study surveys the perceptions of accounting academics, accounting practitioners, and users of financial statements and the degree to which an expectation gap exists in the financial valuation fitness of auditors. Survey respondents chose from a five-point Likert scale ranging from “strongly agree” to “strongly disagree.” Findings – This paper proposes two hypotheses. The results for all nine survey items have provided significant evidence that there is a difference in the expectation of the financial valuation fitness of auditors between users of financial statements and accounting practitioners (H1). Additionally, the findings for all survey items present support there is a significant difference in the expectation of the financial valuation fitness of auditors between accounting academics and users of financial statements (H2). Research limitations/implications – A limitation of the current study, as an inherent attribute with survey research, is non-response bias. The only way to evaluate this was to test late responses to earlier results. There were no significant results in these analyses. According to Fink (2003), if there are no significant differences in this indicator the likelihood of non-response bias is extremely low. Hence, this limitation did not have serious implications on the current study. Practical implications – The implications of this study affect the accounting academic community as they prepare students in response to the evolving market expectations (Pan and Perera, 2012). Previous research has pointed toward the sluggish reaction for change in the accounting curriculum relative to external demands (Harvey, 2004; Pan and Perera, 2012). The results of this study also have resonating effects for accounting practitioners. The marketplace expects accountants to be “knowledge professionals” (Carnegie and Napier, 2010). Regulators continue to ask auditors to find more fraud and understand financial valuation (Pan and Perera, 2012). Social implications – Contemporary accounting practice is moving beyond the scope of quantitative recording of historical financial information. Ignoring integral market transformations could result in lower quality audits with corresponding increased litigation against auditors for negligence (Pearson, 2011). Originality/value – This study is important for several reasons. First, users of financial statements have expressed the necessity for auditors to acquire financial valuation skills (Christensen et al. (2012). Therefore, the evidence obtained from users of financial statements in this research will be critical guidance to reconcile expectations. Second, accounting educators have not provided a significant response to teaching fair value concepts in the university curriculum (Carlino, 2012; Hanson, 2013). This research presents a clarion call to accounting educators to align university curriculum toward market expectations (Christensen et al., 2012). Third, the practitioner community has also been criticized for audit deficiencies in fair value. It is critical to understand if additional training in financial valuation is necessary to improve the fair value judgments of practitioners and meet stakeholder’s expectations. Accordingly, the study provides a contribution to practice. Finally, this paper answers the call by Christensen et al. (2012) for future research on the topic of fair value: to “mirror the categories of recommendations of regulators and standard setters.”

Effects of Pecuniary Benefits in Curbing Employee Turnover Intention Special Reference to Private Life Insurance Companies in Chennai

Background: Pay is an endless paradox in many business organizations, there is always a type of financial expectation gap exist among the human resources of all organizations. Despite remarkable attempts have been taken to arrest these issues, as a result of inflationary effect, life style changes, increase in cost of living etc., debilitates it further. Methods: Self administrated questionnaire was used to collect the response and samples were collected from employees of private life insurance companies. 1531 questionnaires were distributed among employees of private life insurance companies in Chennai region. There are 933 valid response were taken for the analysis. Ancova and multiple regressions were used to analyze the test results. Findings: The study results demonstrate that there is a significant relationship exists between employee motivation level and monetary benefits offered to them. Hence organizations can design their compensations including the monetary benefits offered to them keeping in mind it has impact in the intention to leave the organization. Applications/ Improvements: Can be used to motivate the employees and mitigate employee’s turnover intention, to reduce the employment cost, etc.

Expectancy and Achievement Gaps in Educational Attainment and Subsequent Adverse Health Effects among Adolescents With and without Chronic Medical Conditions

As a multiple determinants of health model posits that hierarchical and dynamic circumstances and environments play a substantial role in determining individual health, the importance of understanding developing socioeconomic context during critical periods cannot be overstated. While socioeconomic status is known to cumulatively affect health across the life-course, it is unknown to what extent pediatric onset chronic conditions contribute to achievement gaps in educational attainment, a critical component of SES, and how these disparities may independently or jointly contribute to disparities in health. As such, we sought to investigate disparities in educational aspiration, expectations, and achievement among adolescents and young adults with and without chronic conditions, and to determine if these relationships mediated subsequent disparities in health status during young adulthood.

Auditing versus consultancy: a critique of the EU law reforms on the new form of auditing

Auditors used to serve the interest of the shareholders only. However, there have been significant changes in terms of auditors’ role and their function. Auditors are now expected to verify financial statements, but at the same time give an assurance regarding the financial sustainability of the entity. Regarding the latter role, audit firms provide consulting services, including risk assessment and management services. However, the law does not assign the latter role to external auditors. This situation results in an expectations gap in relation to both the role of the auditors and the scope of the external auditing. In addition, the growing economic importance of consulting and the long years of auditor tenure is likely to impair auditor independence. This paper submits that the new form of auditing is not problematic but creates issues. First, the expectations between the users of the financial reports and auditors are wider. Second, auditors’ independence is damaged due to the long years of auditor tenure and dependence of non-audit fees generated from consultancy services that not related to audit. The recent law reforms issued by the European Commission has brought some important provisions in terms of filling the expectations gap, reinforcing auditor independence and reducing the familiarity threat. EU’s relatively strict rules on provision of non-audit services and audit firm rotation are expected to have an important impact in the audit market. A critical analysis of the new EU law is submitted with some policy recommendations.

An Empirical Study on Perception of International Students on Indian Banking System

This study attempts to analyze the perceptions that International Students have towards various Banks in India. There are large number of students who come to India every year for studies. Banking is one important and basic requirement for those students. The study shows that these students have high expectations; however, their expectations are not met. Students show average level of satisfaction in reality, which is basically different from their expectations. There exists a gap in perception and expectation in five out of six dimensions thereby, only ‘Assurance'meets the expectation level.