bluuebunny/crossref_metadata_2025 huggingface dataset:
Software reliability estimation and optimization
Authors: Suresh Nalina , Babu A.J.G.
Published: July 2002

Considers an extension of the non‐homogeneous Poisson process to describe the software failure process more appropriately. This extension introduces a new structure for the intensity function of the non‐homogeneous Poisson process. Using this intensity function, develops a mathematical model to determine the optimal allocation of resources to be spent during the development to maximize the reliability within a budget.
Some observations on the issues of quality cost in construction
Authors: Abdul‐Rahman Hamzah
Published: July 2002

Looks at how the construction industry’s demand for better management of quality in construction projects is becoming increasingly important for every project participant. Says that one important aspect of a quality improvement programme is the cost of quality which is relatively new to participants of construction projects. Describes the results of a survey among professionals in the construction industry on the issues relating to the management of quality and especially its cost. Shows that results of the investigation indicate, among others, the importance of client role in determining the quality of the end product; the usefulness of information on non‐conformances in preventing failures and improving a process; problems with ground conditions; how most failure costs can be eliminated; how the contractor’s role should include anticipating of problems; and how information on the cost of failures can be an indicator of weaknesses and assist in preventing the same failure in the future.
Benchmarking field services using a zero defects approach
Authors: Behara Ravi S. , Lemmink Jos G.A.M.
Published: July 2002

Notes that after‐sales field service has become an established competitive differentiator among equipment manufacturers. From the service provider’s perspective, effective field service management is essential for operational productivity, customer satisfaction and retention, and profitability. Benchmarking is a process for measuring a firm’s performance against the best‐in‐class, and using such an analysis to meet or exceed the best‐in‐class performance. Develops a benchmarking approach that utilizes customer satisfaction survey results in conjunction with a zero defects metric. The applicability of this method is demonstrated through its use in competitive and internal benchmarking of equipment field services in the case of a European office‐equipment manufacturer.
The effective maintenance of quality management systems in the construction industry
Authors: Pheng Low Sui , Faizathy Omar Hennie
Published: July 2002

Proposes that the improvement of an existing quality management system (QMS) through flexibility and innovation will increase product and service quality, which will in turn enhance and advance the organization’s business objective. Explores the “segmentalist” and “integrative” concepts within the context of construction firms. Findings from a research project suggest that these should be removed from or implemented into the organization where necessary. Believes that organizations must adopt the “integrative” approach which looks ahead into the challenges of the future rather than the “segmentalist” approach which is contented with past accomplishments. Suggests that a corporate renaissance must be created within the organization to take on these challenges and to implement change and innovation. It is therefore necessary to develop the humanistic factors and a “participatory management” environment. However, in so doing, the technical aspects are also of importance and should not be totally ignored. These are collectively the key elements to maintaining a quality management system effectively.
Using Internet conversations to improve product quality: an exploratory study
Authors: Finch Byron J. , Luebbe Richard L.
Published: July 2002

Reports the results of an exploratory study which examined the potential of using “conversational” information from the Internet to enhance product quality. Examines and sorts archived messages to evaluate potential for using them to supplement the quality function deployment (QFD) and quality improvement (QI) story processes.
The management and control of quality in a process industry
Authors: Chaudhry Sohail S. , Tamimi Nabil A. , Betton John
Published: July 2002

Aims to explore the role of management and control of quality in a process industry. Specifically, focuses on the current practices in the process of making cheese. Develops a survey instrument to measure managers’ perceptions regarding the extent to which various quality management procedures are implemented in the production of cheese. Reveals several interesting observations: for instance, many of the managers believed that implementing more quality control procedures positively contribute towards better quality, increased productivity, and improved exporting capabilities. Moreover, employee training was viewed as a critical factor to the success of TQM initiatives in organizations. Reports other interesting results relating to the different types of tests that are commonly employed during the production of cheese and whether every plant should have a separate quality control department.
Quality culture and the management of organization change
Authors: Abraham Morris , Fisher Tom , Crawford John
Published: July 2002

Surveys 14 companies, winners of the Australia Quality Award between 1989 and 1993, regarding the dynamics of the change processes which led to their achievement of the awards. Hypothesizes that the organizations which won the award have successfully managed the process of complex organizational change. The survey was designed to test various system models and change guidelines that deal with the dynamics of successful change. The findings strongly supported these guidelines, i.e. that successful change was systemic and occurred simultaneously and complementarily in a number of organizational subsystems.
Statistical process control in UK food production: an overview
Authors: Grigg Nigel P.
Published: July 2002

Statistical process control (SPC) is a common feature of quality control in most high volume manufacturing processes. In the food industry, while there is no explicit compulsion for organisations to make use of SPC techniques, their usage can accrue the same benefits as in other industry sectors. Discusses the potential for application of SPC within the industry, and presents the results of a nationwide survey of 200 food processing companies, indicating relatively low levels of SPC usage. Three case studies are presented, which outline three typical approaches to SPC in the food sector, e.g. those organisations which make effective use of SPC in some form; those that do not perceive a need for it; and those that recognise its potential, but are unable to implement it effectively, owing to a lack of in‐house expertise or advisory literature. Suggests ways in which the use of SPC might be promoted and encouraged within the industry.
A heuristic approach for the economic design of X ‐ and R control charts
Authors: Gélinas René , Lefrançois Pierre
Published: July 2002

This paper proposes a simplified procedure to approximate optimal values for the sample size, control limits, and sampling interval of a control chart based quality control station. The procedure considers the specifications in evaluating the control limits, permits asymmetry in these limits and accounts for the cost structure of the control process. The proposed procedure is compared with the optimal approach and with the current approach used by the company from which production information was obtained. This information was used to generate simulated data on which the comparisons are based.
A work sample analysis of safety‐critical programming
Authors: Westerman S.J. , Shryane N.M. , Crawshaw C.M. , Hockey G.R.J. , Wyatt‐Millington C.W.
Published: July 2002

A work sample was used as part of a human factors investigation into the reliability of a safety‐critical programming task. The use of this technique provided important insight into three areas. First, a number of different metrics, based on error rates, were considered for the purpose of identifying those parts of the task on which human factors intervention would have the greatest impact. Second, several common mode errors were identified. Third, individual differences in performance were examined, with the personality traits of introversion and stability found to be associated with less error‐prone performance.
Total quality management: applicability to law firms
Authors: Abraham Steven E. , Spencer Michael S. , Monk Eloise L.
Published: July 2002

The practice of law is under pressure from various sources. Economics is one such source. The number of licensed lawyers is growing rapidly at a time when other disciplines are threatening areas of practice that were once the sole province of lawyers. Another pressure on the profession comes from the courts which are in some instances attempting to reduce legal fees. Thus, a question arises as to whether law firms may be implementing TQM techniques developed by other disciplines and by the few law firms which are leading the way for change. To answer that question a survey of Iowa law firms was conducted. The survey was sent to 100 law firms in Iowa in an attempt to determine the extent to which these firms are adopting TQM in an effort to reduce costs and increase efficiency. The research in this exploratory study shows that Iowa lawyers are not embracing even simple means of increasing efficiency such as employing paraprofessionals and upgrading employees’ skills.
Supportability ‐ critical factor on systems’ operational availability
Authors: Dinesh Kumar U. , Knezevic J.
Published: July 2002

High reliability, maintainability, safety and supportability are expected from today’s modern systems. In the recent years supportability has been widely accepted as a major factor in logistics discipline. The main purpose of this paper is to demonstrate how advanced mathematical models can be used to analyse the effect of supportability on systems availability. The paper discusses supportability aspects and its effect on operational availability of complex systems using advanced mathematical models like Markov, semi‐Markov and non‐Markov models. The powerful mathematical models discussed in the paper would help reliability engineers and practitioners to predict the logistic support requirements to achieve specified operational availability.
Taguchi’s methodology for multi‐response optimization
Authors: Reddy P.B.S. , Nishina K. , Subash Babu A.
Published: July 2002

Reports on a study carried out on an injection moulding process to produce agitators for washing machines, following complaints from customers. The study revealed that there was a lot of variation in the product dimensions produced. Attempts to demonstrate how robust design methodology is helpful in achieving variation reduction of product dimensions and achieving target values. Various analyses carried out using ANOVA and ANOM helped to understand the dynamics of the process. In the presence of multi‐responses and specially when the responses have conflicting behavior to each other, selection of optimum conditions for the process is explained in detail. Reports on the importance of confirmation experiments and the outcome of this detailed exercise.
Integrated audit of management systems
Authors: Karapetrovic Stanislav , Willborn Walter
Published: July 2002

Trends in modern management point toward composite and comprehensive management systems that provide for competitive performance in the global economy. Management system audits are widely used to ensure compliance with planned arrangements and improvement of business performance. This paper addresses the harmonization and integration of audits of different management systems. The current international auditing standards for quality (ISO 10011) and environmental (ISO 14010/11/12) management are reviewed. A detailed comparison of the form, structure and content of these standards is provided. Subsequently, criteria for “best auditing practice” are illustrated. The possibilities of harmonizing audit standards, and integrating them with the current best audit practice are assessed. Integration on the basis of the systems approach is suggested. Finally, it is concluded that integrated audits and audit standards will emerge in the very near future.
A quality monitoring and decision‐making scheme for automated production processes
Authors: Xie M. , Lu X.S. , Goh T.N. , Chan L.Y.
Published: July 2002

Traditional attribute control charts are based on the monitoring of the number of nonconforming items in a sample of fixed size. In modern manufacturing processes, since items can be checked automatically, use of samples of a fixed subjective size with traditional charts is not suitable for on‐line continuous inspection. Furthermore, the sample size usually has to be large when the process fraction nonconforming is not reasonably high. If a decision is to be made only when a sufficient number of items are manufactured and inspected, many nonconforming items might have been produced. In this paper, a control scheme is presented based on the monitoring of cumulative counts of items inspected. This procedure will limit the number of consecutive nonconforming items to a small value when the process has suddenly deteriorated, can detect a sudden process shift quickly and is suitable for continuous inspection processes. The exact probability control limits are derived and the implementation procedure is described.
A survey of ISO 9001 implementation in engineering consultancies in Hong Kong
Authors: Tang S.L. , Kam C.W.
Published: July 2002

Quality assurance has generally been accepted by the construction industry since the introduction of ISO 9000 quality standards in 1987. About 40 consulting engineering firms have successfully achieved ISO 9001 certification in Hong Kong from 1994 but the quality assurance processes described in the standard have not been unanimously agreed by the consulting engineers. The ISO 9001 was initially developed for the manufacturing sector and its application to knowledge‐based services is questionable. A survey has been conducted amongst certified consultants to collect objective and representative evidence of the suitability of applying ISO 9001. This paper reveals their motivation for and experience in implementing and maintaining a quality management system to ISO 9001. The benefits of the ISO 9001 quality system on consulting engineering firms and the inter‐relationship between quality, cost and time are also explored.
Acceptance sampling versus redundancy as alternative means to achieving goals for system reliability
Authors: Graves Samuel B. , Murphy David C. , Ringuest Jeffrey L.
Published: July 2002

Examines the trade‐off between system redundancy and acceptance sampling as alternative means to improve system reliability. We assume that components of the system follow an exponential failure law and investigate expected times to failure of systems of various levels of component redundancy which have been exposed to acceptance sampling plans of various levels of stringency. We also show the probability distributions of system reliability for outgoing lots at various levels of component redundancy and sampling stringency. The paper shows a straightforward method for calculating these trade‐offs and provides the decision maker with a previously unavailable tool of system design and testing.
Time‐based competition
Authors: Ling Sim Khim , Curatola Anthony P.
Published: July 2002

This study reports the experience of management from 83 electronic plants located in the USA in dealing with time‐based performance. The general finding is that by managing time effectively, a firm is able to enjoy reductions in manufacturing cost, warranty cost, and more importantly increased market shares. Also, despite some prominent features offered by some of the more advanced quality related techniques, such as quality function deployment technique (QFD) and the Taguchi methods, our survey showed that very few electronic firms in the sample have actually adopted either of these two techniques. Yet consistent with the robustness of these theories, results indicate that those firms embracing these methods experienced a greater reduction in product development time. Thus, our study has important implications for manufacturing firms, particularly those which are still searching for better ways to improve their product development time. For example, according to Ray Stata, the president of Analog Device “The thing that hung us up for the longest time in the product development area is that we didn’t have anybody in the company who had a clue as to how to improve product development. It wasn’t that we didn’t think it was important, but how do you do it?”.
Towards TQM for foreign manufacturing firms operating in mainland China
Authors: Yeung C.L. , Chan L.Y.
Published: July 2002

Foreign manufacturing firms operating in mainland China face an adverse operational environment caused by poor quality management staff and the undereducated workforce. The implementation of TQM is particularly difficult in this environment. Based on case studies of 20 TQM firms and practical consultancy experience in mainland China, this paper analyses the difficulties in implementing quality management and offers a number of suggestions for step by step implementation of TQM. As found in our studies, manufacturers may institute the necessary changes in both organizational quality culture and management systems progressively by assessing their unique operational environment and the practical improvements achieved on a continuous basis. Matrix organizations with project teams may provide them with a smoother transition from traditional organizational structure to team based structures in TQM. Those changes in management systems and organizational cultures may be supported by the necessary organizational policies, further instituted and sustained by the adoption of the ISO 9000 quality management system.
Internal service quality – an empirical assessment
Authors: Kuei Chu‐Hua
Published: July 2002

There is a great need for empirical research to evaluate internal organizations’ (e.g. information system department, accounting department, and purchasing department) service quality. In this study, a model to describe the interactions between internal organizations and the processes they serve is proposed. An empirical study is conducted based on the proposed model. It is observed that perceived quality‐oriented climate is one of the most important factors for determining the internal organization’s service quality. Problem resolution capability, keeping customers’ best interests in mind, and instilling customers’ confidence are also identified as among the determining variables for internal service quality.
Multiple response robust design and yield maximization
Authors: Jayaram J.S.R. , Ibrahim Y.
Published: July 2002

A design is robust if the design values for selected performance characteristics (i.e. responses) are chosen to be invariant to the variations the product will experience. For a design to be acceptable, it must conform to the design specifications. However, due to the existence of variation, this conformance is satisfied probabilistically, i.e. yield. Optimal manufacturing yield design is defined as a design that maximises the probability of satisfying the design specifications. Methods to achieve robust design for a single response and to achieve yield maximization are well established. A new method of achieving high yield and robust design for multiple responses is presented using the Cpand Cpkcapability indices used in on‐line quality control techniques. The proposed method is applied to a single response problem and two multiple response problems. The results showed that the proposed method is capable of producing good manufacturing yield and robust design simultaneously.
Determination of optimal burn‐in condition – a case study in switch mode rectifier
Authors: Su Chao‐Ton , Wu Cheng‐Lin
Published: July 2002

Burn‐in is an effective means of screening out the infant mortality components of a system. Most related studies investigated burn‐in by curve fitting for a failure model and cost for an optimal burn‐in time model and environmental stress model. However, those investigations did not provide an effective method to determine the optimal burn‐in condition for a practical operation. As a result, this study presents an effective procedure that uses part stress analysis and robust design techniques to determine the optimal burn‐in operational environment. A case study of the production of a switch mode rectifier is performed and compared with the traditional approach, to examine the proposed procedure’s effectiveness. Those results show that the proposed procedure generalizes well, and can screen out the early failure of material and manufacturing process.
New employee behaviours, work designs and forms of work organization
Authors: Sparrow Paul R.
Published: July 2002

The article reviews assumptions commonly made about a changing psychological contract at work and questions whether we have understated the changes that might alter future work behaviour. Research that has examined the adaptations to work being made by employees and the future generation of workers is highlighted. The initial experience of work in virtual organizations is considered. It is argued that we shall witness fundamental transitions in forms of work organization. Initially this will not compensate for the deterioration in the psychological contract that has been experienced by those who have lived through an era of downsizing. However, it will raise the need to develop new competencies to cope with the changes in work design. The need for more studies on numerically restricted but meaningful work populations (such as teleworkers, virtual teams, international managers, employees in small and medium‐sized enterprises, small project‐based forms of organization) is signalled.
Antecedents to boundary‐spanner perceived organizational support
Authors: Johlke Mark C. , Stamper Christina L. , Shoemaker Mary E.
Published: July 2002

Owing to their growing numbers and importance, both managers and researchers are increasingly concerned with the work experiences of boundary‐spanning employees. Employee perceptions of organizational support (POS) may be particularly relevant to this crucial employee group. Thus reports a study of the relations between two individual‐level and two organizational‐level antecedents to boundary‐spanner POS. The results indicate that employee gender, amount of formal organizational recognition received, and the quality of task‐related training are associated with POS. However, type of employee pay plan is not. Concludes with a discussion of these findings and their implications for effectively managing boundary‐spanning employee POS.
Preferential Hiring
Authors: Singer Ming , Lange Craig
Published: July 2002

Explores managerial professionals′ views on gender‐based preferential
hiring versus merit selection, and examines whether their views are
affected by different information frames presented to them. Results show
that, although the managers sampled in the study opposed preferential
hiring in general, they valued a number of the consequences of
preferential hiring. Information frame had no effect on male manager′s
views. However, female managers were significantly persuaded by
information emphasizing advantages of gender‐based hiring.
Managers′ Beliefs about Factors Affecting the Adoption of Technological
Innovation
Authors: Swan Jacky A. , Newell Sue
Published: July 2002

Success in appropriating technological innovations is likely to be a key
factor in maintaining a firm′s competitive advantage. Managers′
cognitions, or belief systems, play an important role in the
decision‐making process that leads to the adoption of innovations, but
research in this area has been neglected. Reports on a cognitive mapping
methodology that has been used to reveal managers′ beliefs about the
causes and effects of a particular type of technological innovation.
These managers′ beliefs are compared with suggestions made in the
academic literature about the factors that influence a firm′s level of
innovation and some interesting differences are discussed. Concludes by
examining the potential for cognitive mapping techniques to be used as
practical tools to assist managers in their decision making.
Brains, Heart and Courage
Authors: Johnson Pamela R.
Published: July 2002

Uses The Wizard of Oz as a metaphor for a workforce comprising of
Scarecrows, Tinmen and Cowardly Lions. Specifically addresses the
topics of disempowered workers, barriers to empowering employees, steps
to empowerment, and benefits to organizations of having self‐directed
and empowered employees. The three qualities to empowerment are brains,
a heart and courage; without these the workforce is composed of people
who are passive and unmotivated. Employees who are empowered are less
risk‐aversive, more creative, and more willing to suggest bolder
solutions.
Teambuilding Training in a Clinical Environment
Authors: Currie Graeme
Published: July 2002

Provides a case study of teambuilding training in a clinical
environment. Analyses changes in behaviour for individuals and teams
following training, and seeks to provide lessons for the trainer and
line manager by drawing out the successes and problems of the
intervention. Also provides lessons for trainers and line managers in
professional environments, but more broadly for trainers involved with
teambuilding training. Also raises the issue of what constitutes
organization development.
Karoshi: Salaryman Sudden Death Syndrome
Authors: Herbig Paul A. , Palumbo Frederick A.
Published: July 2002

Much current Japanese popular discussion centres around the sudden
death, at an early age, of Japan′s hard‐working white‐collar workers:
karoshi – death from overwork – or Salaryman′s Sudden Death Syndrome.
Officially it does not exist as the Government and big business are
hesitant to legitimatize the phenomenon because of the response which,
both local and international, it would evoke. Nonetheless, it is a
common phenomenon. Describes karoshi, defines the extent of the
phenomenon, and analyses its future impact on Japan and the world.
Ethics: dealing with cancer patients/employees: a case study
Authors: Geddes L.M.
Published: July 2002

he role of employees in decision making within an organization has
drawn increasing attention in the last decade as concern has focused on
quality, e.g. quality circles, total quality management. Explores some
of the problems encountered by an employee when she made an overt effort
to effect a change in her work schedule to facilitate medical care. What
are the moral and legal responsibilities of management? How should an
employee deal with the rewards of standing up for principles – the
fear of reprisal; lesser assignments; the high cost of litigation;
abandonment by friends and colleagues; innuendos by management and those
closely allied with management; negative impact on career moves? What
management procedures, policies, or practices can be developed to
alleviate or avoid negatively perceived consequences to both the
employee and management?
The impact of trust status on health care workers
Authors: Litwinenko Anna , Cooper Cary L.
Published: July 2002

Reports the findings of a study which was undertaken to examine the
effects of radical organizational changes, the move towards NHS trust
status, on the health and wellbeing of health care workers within a
large district hospital and community service. A prospective
longitudinal design was adopted incorporating pre – and post‐trust
measures. A shortened version of the Occupational Stress Indicator (OSI)
was supplemented by questions specific to the health care sector. The
findings suggest that the transition towards trust status has not
resulted in negative outcomes for the organization as a whole, as
measured by levels of sickness absence. However, certain employees may
be particularly vulnerable during the early stages of organizational
change.
Why the best salesperson is not the best sales manager
Authors: Ziyal Leylâ
Published: July 2002

Aims to corroborate the observation which the title states, and
answers the question which it poses by drawing on the results of a
project conducted at a pharmaceutical company. Results showed that: the
roles of sales executive and sales management had primary performance
demands which were opposites; the primary attributes required for
success in the two roles were also opposites; therefore those who
succeed in the sales role because they possess the attributes which that
role requires for success can succeed in the management role only if
they also possess the opposite attributes; it is known from personality
research that personality traits cluster in positive correlations, so
people who possess opposite attributes are rare. Discusses the
implications of this state of affairs and closes by pulling its separate
strands together.
Fire me? Bang! Bang! You′re dead
Authors: Johnson Pamela R. , Lewis Kathryn , Gardner Susan
Published: July 2002

Argues that, in the USA, violence in the workplace mirrors an
increasingly violent society, resulting from many factors including
stress, drug abuse, failed marital relationships and layoffs. Examines
the reasons for workplace violence, its costs and legal implications.
Suggests measures which organizations can take to prevent it.
Beyond traditional educating: facilitating power‐point learning through SuperLeadership
Authors: Neck Christopher P. , Manz Charles C.
Published: July 2002

Proposes a new sort of learning process ‐ power‐point learning ‐ that goes beyond the traditional “teaching”. It involves a learning process that aims at satisfying the primary needs of the most important customers involved ‐ the learners. Suggests that one effective method of fulfilling these student needs is through a SuperLeadership approach.
Human factor failure and the comparative structure of jobs
Authors: Mars Gerald
Published: July 2002

Suggests that sources of data on human failure, particularly case studies of specific disasters, have not been able to offer a generalized theory. Suggests that this can best be effected at the level of middle range theory based on analysis of the comparative structure of a workplace organization. Offers an adaptation of an approach from anthropology and cultural theory, that supplies four distinct, exclusive and archetypal workplace structures. Each is associated with a distinct cluster of sustaining and justifying values and attitudes that are manifest as four associated patterns of behaviours. Particular attention is directed at the normal kinds of workplace deviance, including sabotage, shown to be typical of each of the four archetypes. Their incumbent attitudes to risk are delineated, as are their typical patterns of industrial relationships.
Letterman or Leno: a groupthink analysis of successive decisions made by the National Broadcasting Company (NBC)
Authors: Neck Christopher P.
Published: July 2002

Utilizes the groupthink framework to analyse successive decisions made by the same group of senior executives of the National Broadcasting Company (NBC). These decisions related to NBC’s flagship late‐night television show, The Tonight Show. Based on this analysis, presents an enhanced groupthink framework that attempts to highlight why defective decision making occurred in one decision‐making situation but not in another consecutive decision. Concludes that the answer lies in the presence of group isolation from qualifed experts and the specific leaders’ behaviours of stating a preferred decision choice and not encouraging member opinions.
Unbundling the intellectual joint venture process
Authors: Teagarden Mary B.
Published: July 2002

Intellectual joint ventures can be very useful vehicles for conducting cross‐cultural, international human resource management research as witnessed by the proliferation of these alliances. Challenges to the successful development, operation and goal attainment of intellectual joint ventures inhibit the ability to reap all of the benefits promised from these collaborative efforts. This article identifies and elaborates on challenges or inhibitors to intellectual joint venture success. By focusing on challenges driven by career stage and career anchor asymmetry this article extends earlier research on intellectual joint ventures. In conclusion, recommendations for overcoming or attenuating the effects of these success inhibitors are offered. The dramatic increase in use of intellectual joint ventures in applied social science research is noteworthy. Previous research has identified an intellectual joint venture as a team of researchers from several countries and/or disciplines who jointly conduct research. Current examples of intellectual joint ventures in the field of human resource management include the best international human resource management project, the Cranfield Network on European Human Resource Management Project, the Lund Project on Learning and Training in Organisations (LATIO), the European Managerial Decision‐making Project, the Global Leadership and Organizational Behaviour Effectiveness (GLOBE) project, and the European Union Copernicus/Oxford project
Psychoanalysis and management: the strange meeting of two concepts
Authors: de Swarte Thibault
Published: July 2002

Psychoanalysis and management are “strangers” to one another for epistemological reasons mainly related to their different spiritual fathers, scientific goals, validation criteria and dominant methodologies. However, some of these spiritual fathers did, in the early twentieth century, have the intuition of interesting partial convergence. Today, there is some good research, even if marginal, in both the managerial and psychoanalytic fields, being conducted at the intersection of psychoanalysis and management. This research focuses more on a psychoanalytical attentiveness to management acts than on a managerial use of psychoanalysis, which would, in fact, contradict basic psychoanalytic hypotheses and methodologies.
Workplace drug testing: avoiding the testing addiction
Authors: Jardine‐Tweedie Leanne , Wright Phillip C.
Published: July 2002

This paper discusses the use of drugs in the workplace with particular enphasis on the practice of drug testing, outlining arguments, both for and against. We conclude that drug testing tends to destroy the employee‐employer relationship, recommending strongly not to engage in the practice. Finally, alternatives to drug testing are outlined, culminating in a call to place greater emphasis on performance testing.
Personality profiles of managers in former Soviet countries
Authors: Cook Mark , Young Alison , Taylor Dean , O’Shea Amanda , Chitashvili Marina , Lepeska Virgis , Choumentauskas Gintaras , Ventskovsky Oleg , Hermochova Sonja , Uhlar Pavel
Published: July 2002

The research investigates the possibility that people in managerial positions in organisations in the former Soviet Union may not match western models of management, and may not be well suited to the new environment. The research finds many differences in psychological profile between FSU managers and western managers, and finds a common Soviet manager profile, which is a poor match to western models of management. The implications of this difference are discussed, and suggestions for coping with the difference, by management development, and by improved selection, are made.
Sensitive questions and response effects: an evaluation
Authors: Barnett Julie
Published: July 2002

The literature relating to asking sensitive questions in surveys is reviewed and evaluated. It is argued that work relating to the nature of associated response effects and the development of strategies designed to cope with these embodies a number of largely unexamined assumptions. These are identified in three main areas. First, clarification is necessary in relation to the way in which sensitivity is defined and operationalised. Second, the relationship between sensitivity and context is explored with particular reference to identity. Finally, some of the implications of the link between assurances of anonymity and responses to sensitive questions are explored. In conclusion it is suggested that the benefits of methodology sophistication will be most apparent in the context of the theoretical development of these issues.
Organizational therapy: Relating a psychotherapeutic model of planned personal change to planned organizational change
Authors: Matheny Jonathan A.
Published: July 2002

The paper depicts an exercise in which a transtheoretical model of planned personal change serves as a metaphor for planned organizational change. Implications from the metaphorical exercise revealed thought provoking findings regarding the limited nature of OD change processes and their ordering in an organizational intervention. Weaknesses and suggestions for future research are provided.
Foreign currency hedge accounting: multi‐currency versus functional currency accounting
Authors: Duangploy Orapin , Helmi Dahli
Published: July 2002

Auditors nowadays must be aggressive and involved in risk assessment and analysis. This paper identifies, analyzes, and recommends a solution to a current problem in accounting for foreign‐currency hedges. This is accomplished by an examination of the Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards (SFAS) No. 133, Accounting for Derivatives Instruments and Hedging Activities, as issued in June 1998. Multi‐currency accounting is recommended as an alternative to functional‐currency accounting. The information generated by the multi‐currency versus the functional currency (as advocated in the SFAS 133) accounting methods for using options as hedging instruments is illustrated. Multi‐currency accounting excels in its transparency. It more clearly provides information on the respective exposure positions of the hedged items and the hedging instruments as well as the notional amounts. Auditors’ risk assessment and analysis can now be effectively performed under this system.
Accounting control and performance measurement in a teamworking environment
Authors: Thorne Kym , Smith Malcolm
Published: July 2002

Flexible organisations are widely perceived to be essential in sustaining competitive advantage in an uncertain world, where innovation is explosive and coming from unexpected directions, where consumer preferences change rapidly and where global competition is increasingly the rule. Empowered teams are a major part of the current shift towards flexible organisations, but so far relatively little attention has been paid either to the impact that this will have on accounting controls or on the appropriateness of traditional measures of performance. This paper explores alternative models of teamworking and uses evidence from three actual cases to point to both problems and potential solutions.
A demand audit of the insurance market in Singapore
Authors: Chow‐Chua Clare , Lim Geraldine
Published: July 2002

Faced with fierce competition, increasingly more organizations seek to audit demand in the marketplace. The same can be said for insurers. Empirical findings show that insurers are widely disliked by customers, and insurance agents talked to clients on average once every eight years. We found that approximately 44 per cent of the population does not own any form of insurance, for example life insurance and personal accidents insurance. What are the underlying reasons why the majority of people do not insure themselves against hazards? There is a need for insurers to undertake a demand audit in order to understand what the policyholder wants and needs. Information from customers plays a major role in the auditing process. Our audit checklist includes: demographic characteristics of policyholders and non‐policyholders; reasons for being insured and not insured; and critical purchasing factors. The demand audit that we surveyed will help the insurance industry design a good strategy to meet the demands of the market.
Improving the speed of ISO 14000 implementation: a framework for increasing productivity
Authors: Chattopadhyay Satya P.
Published: July 2002

Time to implementation is an essential measure of success in the implementation of ISO 14000 in organizations across the spectrum. Time delays are directly correlated to cost overruns and erosion of competitive advantage that is expected from successful implementation. A framework is developed that seeks to identify management practices that result in faster implementation of environmental management systems leading to certification. This paper identifies a set of management actions that impact on the speed of successful implementation of ISO 14000 environmental management systems to provide future managerial guidance. Management actions in the form of top management commitment, determination of customer driven specifications of quality and environmental friendliness, use of analytical tools, use of statistical process control techniques, support for “do it right the first time”, snowballing training experience across the entire workforce, cross‐functional teams, improvements in communication within teams and across the organization, and qualifications and quality of implementation team members are among those investigated. Size of the organization, size of the core implementation team, newness of the project and industry category, and impact on market performance is used for purpose of classification.
The practice of probity audits in one Australian jurisdiction
Authors: Ng Chew , Ryan Christine
Published: July 2002

“Probity audits” are a new type of audit gaining some popularity in the Australian public sector. Probity audits refer to independent reviews of government privatisations, contracting out projects (government procurements), and expression of interests to ascertain whether procedures followed are consistent with appropriate regulations, guidelines and best practice principles of openness and transparency. In recent times probity audits have been used by Australian public sector agencies in such activities as procurement, disposal of assets and contracting out of services. They provide one means of demonstrating open and accountable government processes, and assuring taxpayers that they are receiving value for money. However, there is scant empirical evidence on this topic. Surveys government departments in one Australian jurisdiction on their practices in relation to probity audits. Concludes that, while many have conducted probity audits, the concept is not fully understood. Further, the majority of the audits conducted were “real‐time” and performed by parties outside the public sector. Concludes by suggesting areas for further research.
Internationalisation of perceptions of litigation risk
Authors: Shailer Gregory , Willett Roger , Len Yap Kim , Wade Margo
Published: July 2002

This paper investigates the perceptions of senior auditors in large firms in Australia, Malaysia and New Zealand concerning sources of auditor legal liability, what should constitute auditors’ duties and what may be done to reduce litigation exposure. Results are consistent with our conjecture that professional and organisational culture dominates perceptions, even in the presence of quite strong jurisdictional, cultural and institutional differences. The analysis indicates that auditors’ perceptions are strongly affected by international trends, while cultural and institutional effects tend to be more subtle but are identified by detailed and focused analysis.
AccountAbility 1000: a new social standard for building sustainability
Authors: Beckett Robert , Jonker Jan
Published: July 2002

The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are related and complementary. Accountability is founded in democracy and is also the principle used as the basis of financial and other forms of accounting, auditing and reporting. In accountability’s relationship to sustainability, however, there has been little clarity. Sustainability – defined broadly by the concept of the triple bottom line – is underpinned by three forms of accountability: social‐ethical, environmental and economic accountability. With the introduction of a new social standard AA1000, the difficult‐to‐bridge gaps within the sustainability debate – between morality and science, measurement and performance, inclusion and exclusion – are addressed using a model of accountability. AA1000, it is argued, represents an innovation for sustainability by linking the development of accounting, auditing and reporting of sustainability with the need to create legitimacy for outcomes, through a process of stakeholder engagement and inclusion.
Management control systems design: a metaphorical integration of national cultural implications
Authors: Picard Robert R. , Reis Priscilla
Published: July 2002

As firms diversify geographically and demographically, top management must also increase its reliance on properly designed management control systems to facilitate the implementation of the organizations’ strategies, and align managers’ personal goals with those of the organizations they manage. As a firm’s management group diversifies, its management control systems may lose effectiveness if they are not reengineered to reflect the cultural diversity of the target management population. Gannon summarizes and embellishes on three influential studies comparing cultures across dimensions, and employs all of the dimensions, in addition to several others, to craft metaphors that illustrate cultural differences among 17 countries. Utilizes Gannon’s metaphors to explore the cultural dimensions and contrast the related management control system design implications for the USA, Japan, China, Germany, Italy, and India. First, provides a framework and purpose for management control systems. Next, explores the elements of management control systems that might be particularly sensitive to cultural diversity. Then, compares and contrasts potential MCS design issues related to these elements across cultures. Finally, proposes directions for research addressing management control systems and cultural differences.
The Scottish Quality Management System: an interim evaluation
Authors: Howard Marshall G.
Published: July 2002

This paper reports a survey conducted with some 398 organisations that had been compelled to implement a TQM framework for business improvement that was subsequently audited. It records the initial results of an almost 70 per cent response rate from organisations with up to seven years’ experience of the system. Despite a significant dependency upon the system for their survival, the survey suggests that a very substantial majority of respondents have not espoused the TQM philosophy, or benefited from the process. Some parallels are drawn with the perceived and, in some cases, real compulsion that attaches to ISO 9000 and, in particular, the possible implications for ISO 9000‐2000.
Total Quality Management: Implications for Internal Audit
Authors: Hawkes Lindsay C. , Adams Michael B.
Published: July 2002

Total Quality Management (TQM) will have major implications for the
internal audit function. Argues that TQM concepts, such as people
empowerment, are incompatible with traditional notions of compliance
with prescribed internal controls, policies and procedures. Suggests
that the fundamental principles which govern the practice of internal
audit are incompatible with TQM environments. Examines a number of
scenarios to assess the impact of TQM on the internal audit function.
These issues may offer a basis for the conduct of further research.