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24. Service performance reporting and principles-based authoritative guidance: an analysis of New Zealand higher education institutions

Author

Hsiao, Pei-Chi Kelly, Low, Mary, and Scott, Tom

Abstract

Purpose: This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed. Design/methodology/approach: Using a content analysis index derived from accounting standards and guidance, we conduct a longitudinal assessment of the 2016 and 2019 statements of service performance published by 22 NZ HEIs. Findings: The PIs reported extend beyond the service performance elements proposed by standard-setters. Despite few indicators on intermediate and broader outcomes, the measures disclosed by HEIs are reflective of their role in the NZ economy and the national Tertiary Education Strategy. The results show that principles-based authoritative guidance and early adoption of PBE FRS 48 influence the focus and type of measures disclosed, while there is no evidence of improvements in the reporting of impacts, outcomes and information useful for performance evaluation. Practical implications: This paper provides timely insights for standard-setters and regulators on the influence principles-based accounting standards and guidance have on non-financial reporting practices. Originality/value: This study contributes to the scant literature on HEIs’ service performance reporting. It presents a model for conceptualising HEIs’ PIs that can be used as a basis for future research on non-financial reporting. It also reflects on the tension between accountability and “accountingisation”, suggesting that, although the PIs reported support formal accountability, they do not communicate whether HEIs’ activities and outputs meet their social purpose.

Published
2023
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27. Correlations between subjective rating and objective assessment of balance function in individuals with stroke.

Author

Hsiao, Pei-Chi, Wang, Yi-Ching, Huang, Yi-Jing, Hsueh, I-Ping, Chen, Mei-Hsiang, and Hsieh, Ching-Lin

Subjects
*STATISTICAL reliability, *POSTURAL balance, *HEALTH outcome assessment, *FUNCTIONAL assessment, *TREATMENT effectiveness, *COMPARATIVE studies, *PSYCHOMETRICS, *STROKE patients, *PSYCHOSOCIAL factors, *STROKE rehabilitation, *SCALE analysis (Psychology), *COMMUNICATION, *DESCRIPTIVE statistics, *STATISTICAL correlation, *DATA analysis software, *OCCUPATIONAL therapists, *EVALUATION, RESEARCH evaluation
Abstract

To examine the relationships among therapist-reported, patient-reported, and objective assessment scores of balance function. Inpatients with stroke and occupational therapists were recruited. The objective balance scores were measured using the Balance Computerized Adaptive Testing (Balance CAT) system. The therapist and patient-reported scores were evaluated using a visual analogue scale (VAS) and Likert-type scale. Eighty-eight patients and 16 therapists participated. The correlations (r= 0.64 and 0.65; R-squared about 0.42 at baseline and follow-up assessments, respectively) between the therapist-reported VAS scores and the Balance CAT system were larger than those (r = 0.31 and 0.21) between the patient-reported VAS scores and the Balance CAT system. Low correlations (r = 0.27 and 0.26 for VAS and Likert-type scores, respectively) were found between the therapist-reported and patient-reported change scores. Low correlations (r = 0.12–0.17) were found between the change scores of therapist- and patient-reported ratings and those of the Balance CAT system. The therapists' judgments explained <50% of variance of the Balance CAT system scores. Neither therapist-reported nor patient-reported change scores reflected the changes demonstrated by the objective assessments. Further studies are warranted to confirm our findings. Neither therapist- nor patient-reported balance function and change could effectively reflect the scores resulting from objective assessments. The routine use of objective balance assessments should not be replaced by therapists' subjective judgments. Communications regarding the balance function measured by objective assessments between therapists and patients can help patients to better understand their balance function and progress. [ABSTRACT FROM AUTHOR]

Published
2021
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30. Bulnesia sarmientoi Supercritical Fluid Extract Exhibits Necroptotic Effects and Anti-Metastatic Activity on Lung Cancer Cells

Author

Wang, Heng-Long, primary, Chang, Jung-Che, additional, Fang, Li-Wen, additional, Hsu, Hsia-Fen, additional, Lee, Li-Chiun, additional, Yang, Jyh-Ferng, additional, Liang, Ming-Tsai, additional, Hsiao, Pei-Chi, additional, Wang, Chao-Ping, additional, Wang, Shih-Wei, additional, Chang, Chi-Chang, additional, and Houng, Jer-Yiing, additional

Published
2018
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32. Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research

Author

de Villiers, Charl, Hsiao, Pei-Chi Kelly, Zambon, Stefano, and Magnaghi, Elisabetta

Abstract

Purpose: This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting. Using the Environmental Legitimacy, Accountability, and Proactivity (ELAP) framework as the base, we modify its proposed concepts and linkages using relevant conceptual models, prior reviews and findings of recent studies on EER. This paper presents contributions of the special issue on “non-financial and integrated reporting, governance and value creation” and avenues for future research. Design/methodology/approach: Drawing on relevant conceptual models, prior reviews and recent EER studies, we reframed the ELAP framework into a framework that theorises the factors that affects, or are affected by, EER. Findings: The EERI framework poses relationships between and within proactivity, external verification, accountability and legitimacy. It also consolidates possible determinants and consequences of EER. The papers published in this special issue contribute further insights on factors that influence reporting practices, processes and suggestions for capturing and communicating value creation information, and the value of integrated reports and assurance to capital providers. Originality/value: Along with the insights provided by papers in this special issue, the conceptual framework can be used to theorise influences of EER and guide future research.

Published
2021
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37. Antioxidant and anti-inflammatory activities of Lonicera japonica Thunb. var. sempervillosa Hayata flower bud extracts prepared by water, ethanol and supercritical fluid extraction techniques

Author

Hsu, Hsia-Fen, primary, Hsiao, Pei-Chi, additional, Kuo, Tzu-Chen, additional, Chiang, Shu-Tuan, additional, Chen, Shin-Lung, additional, Chiou, Shu-Jiau, additional, Ling, Xue-Hua, additional, Liang, Ming-Tsai, additional, Cheng, Wei-Yi, additional, and Houng, Jer-Yiing, additional

Published
2016
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38. A review of accounting research in Australasia.

Author

Villiers, Charl and Hsiao, Pei‐Chi Kelly

Subjects
AUDITING, ACCOUNTING, UNIVERSITIES & colleges, RESEARCH
Abstract

This study examines recent accounting research published in 10 journals led by New Zealand and Australia based editors, namely: Abacus; Accounting and Finance; Accounting Forum; Accounting History; Accounting, Auditing and Accountability Journal; Australian Accounting Review; International Journal of Auditing; Meditari Accountancy Research; Pacific Accounting Review; and Qualitative Research in Accounting and Management. The paper identifies the most cited recent articles (2015–2017), and the most prolific authors, universities and geographical regions. It then reveals trends in research areas and relevance of recent accounting articles. The paper discusses the importance of the Australian Business Deans Council journal quality list in facilitating novel and relevant research, and recommends the integration of citation metrics into its ratings methodology. [ABSTRACT FROM AUTHOR]

Published
2018
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39. TCH1036, a indeno[1,2-c]quinoline derivative, potentially inhibited the growth of human brain malignant glioma (GBM) 8401 cells via suppression of the expression of Suv39h1 and PARP

Author

Liao, Hsien-Feng, primary, Lee, Chien-Chin, additional, Hsiao, Pei-Chi, additional, Chen, Yi-Fong, additional, Tseng, Chih-Hua, additional, Tzeng, Cherng-Chyi, additional, Chen, Yeh-Long, additional, Chen, Jui-Chang, additional, Chang, Ya-Sian, additional, and Chang, Jan-Gowth, additional

Published
2016
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41. Integrated reporting: background, measurement issues, approaches and an agenda for future research.

Author

Villiers, Charl, Venter, Elmar R., and Hsiao, Pei‐Chi Kelly

Subjects
INTEGRATED reporting (Corporation reports), VALUE creation, EXPERIMENTAL design, CORPORATION reports, CORPORATE accounting
Abstract

We discuss the background to integrated reporting, a new reporting framework focused on firms' future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement and research design issues to take into account when designing studies on integrated reporting and identify approaches and set an agenda for future research. [ABSTRACT FROM AUTHOR]

Published
2017
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