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Purpose: In this paper, we concentrate on the use of research assessment (RA) systems in universities in New Zealand (NZ) and the United Kingdom (UK). Primarily we focus on PBRF and REF, and explore differences between these systems on individual and systemic levels. We ask, these days, in what way(s) the systemic differences between PBRF and REF actually make a difference on how the two RA systems are experienced by academic staff. Design/methodology/approach: This research is exploratory and draws on 19 interviews in which accounting researchers from both countries offer reflections on their careers and how RA (systems) have influenced these careers. The stories they tell are classified by regarding RA in universities as a manifestation of the spectacle society, following Debord (1992) and Flyverbom and Reinecke (2017). Findings: Both UK and New Zealand academics concur that their research activities and views on research are very much shaped by journal rankings and citations. Among UK academics, there seems to be a greater critical attitude towards the benefits and drawbacks of REF, which may be related to the history of REF in their country. Relatively speaking, in New Zealand, individualism seems to have grown after the introduction of the PBRF, with little active pushback against the system. Cultural aspects may partially explain this outcome. Academics in both countries lament the lack of focus on practitioner issues that the increased significance of RA seems to have evoked. Research limitations/implications: This research is context-specific and may have limited applicability to other situations, academics or countries. Practical implications: RA and RA systems seem to be here to stay. However, as academics we can, and ought to, take responsibility to try to ensure that these systems reflect the future of accounting (research) we wish to create. It is certainly not mainly or solely up to upper management officials to set this in motion, as has occasionally been claimed in previous literature. Some of the academics who participated in this research actively sought to bring about a different future. Originality/value: This research provides a unique contextual analysis of accounting academics' perspectives and reactions to RA and RA systems and the impact these have had on their careers across two countries. In addition, the paper offers valuable critical reflections on the application of Debord's (1992) notion of the spectacle society in future accounting studies. We find more mixed and nuanced views on RA in academia than many previous studies have shown. [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to use survey data collected from 453 respondents, from over 40 countries, to determine the current levels of use of benchmarking as an improvement technique. It identifies where and how benchmarking is implemented within organisations and compares the popularity of benchmarking against other improvement tools. Finally, it provides an evidence based opinion on whether benchmarking is a fad or an established management technique. Design/methodology/approach -- An on-line questionnaire was used to collect data. The questionnaire was translated into five languages and promoted by the Global Benchmarking Network, a network of benchmarking competency centres, representing 21 countries. The data were then analysed using SPSS statistical software. Findings -- The analysis suggests that benchmarking (informal and formal) is used by a majority of organisations although best practice benchmarking is only used by a core minority. Benchmarking effectiveness compares favourably with effectiveness of other improvement tools and a majority of respondents intend to continue using benchmarking in the future. Research limitations/implications -- The responses from some of the countries that participated were small in number. This study also relied on a single respondent fromeach organisation. Inter-country comparisons were not carried out. Practical implications -- Benchmarking will continue to be used to support the improvement of operations. For organisations that currently use benchmarking the paper provides some insights into how to obtain the full benefits from benchmarking. For those that do not use benchmarking the paper highlights how other organisations are using benchmarking to obtain operational benefits. Originality/value -- The paper presents a multinational survey of benchmarking. Carried out a quarter century after the start of benchmarking's growth, it helps to establish if benchmarking is an established improvement tool or a management fad. It also positions benchmarking relative to other improvement tools and is the most complete study on benchmarking adoption to date. [ABSTRACT FROM AUTHOR]

This research examines cross-country differences in marketing imagery. Marketing imagery in music videos broadcast in the UK and New Zealand are studied. Results suggest that UK music videos have more brand references, fashion imagery, darkside products and role model behaviour outcomes than New Zealand music shows. Pop music marketing references are mainly visual while hard rock has more darkside products, brand references and punishment outcomes. [ABSTRACT FROM AUTHOR]