bluuebunny/crossref_metadata_2025 huggingface dataset:
“Bioneering” – teaching biotechnology entrepreneurship at the undergraduate level
Authors: Collet Chris , Wyatt David
Published: September 2005

Purpose

The authors have developed an educational model that operates at the undergraduate level and aims to produce graduates who can comfortably operate in the gulf between the laboratory bench and the commercial marketplace. The purpose of the paper is to describe the course, approaches, activities and initial outcomes of the Bachelor of Biotechnology Innovation course at Queensland University of Technology.

Design/methodology/approach

Students undertake “hard science” subjects and business subjects on entrepreneurship, innovation and market development. Synthesis of these disparate disciplines is driven through formation of virtual companies that serve to contextualize subject content and provide start‐up company experience across the four‐year course. Student companies design biotechnology products and processes and can progress their product through initial research and development phases or undertake an industry‐based internship working as a team on initial concept projects. This focused, team‐based approach to learning is contrary to traditional science courses that focus on the individual.

Findings

Outcomes include graduates of high quality that have moved into positions associated with commercialization and technology transfer where previously a PhD and MBA were required qualifications. Other measures of course success include acceptance and promotion of the new course by business, academia and government.

Originality/value

Postgraduate courses provide the most common pathway for assisted self‐development of entrepreneurial skills in science and engineering graduates. In contrast, this model aims to train entrepreneurs in technological disciplines at an undergraduate level in a framework where innovation and enterprising behaviour are embedded in the fabric of the degree.
Developing thoughtful students: using learning styles in an HE context
Authors: Pheiffer Gary , Holley Debbie , Andrew David
Published: September 2005

Purpose

The purpose of this paper is to examine the use of learning styles in developing learning in a higher education context.

Design/methodology/approach

The paper employs a case study of a year one introductory module for first‐year university students in a post‐1992 university.

Findings

It is suggested that learning styles in association with concepts of engagement and identity may be usefully and successfully employed in supporting, guiding and developing student learning. The importance of contextual factors is a factor that will influence learning strategies.

Originality/value

The paper is critical of other uses of learning styles and makes suggestions to develop and broaden the role of learning styles.
Educational and occupational preferences of high school students in Greece
Authors: Dimaki Katerina , Kaminioti Olympia , Kostaki Anastasia , Psarakis Stelios , Tsourti Zoi
Published: September 2005

Purpose

The purpose of this paper is to investigate the influence of personal and structural characteristics in the development of educational and occupational preferences, and examine the formation of students' perceptions about the labour market and the factors influencing the formation of these perceptions.

Design/methodology/approach

Data were collected from a survey of high school students in urban areas. The findings are investigated using appropriate statistical tests.

Findings

Students' choice of educational discipline is fairly evenly distributed, and seems to be influenced by the educational level of their parents. Other important influencing factors are family income, grades achieved by the students at school, and choice of future profession.

Originality/value

Conclusively, the present study finds that background variables such as family education and income are significant in the formation of students' education and occupational preferences. The development of an occupational orientation program for students could contribute to a fit between the personal preferences of students and the occupational characteristics of the current labour market, possibly leading to positive consequences for both students and the labour market.
HRM practice and employee attitudes: different measures – different results
Authors: Edgar Fiona , Geare Alan
Published: September 2005

Purpose

To test the relationship between HRM practice and employee work‐related attitudes and examine whether different approaches to measurement of HRM gives different results.

Design/methodology/approach

HRM practice was measured in three ways: additive measures of numbers of HRM practice, employer reports and employee reports of strength of practices. Employee attitudes were measured using organisational commitment, job satisfaction and organisational fairness scales. Matched data sets tested the relationships.

Findings

Statistically significant results were obtained between HRM practice and employee attitudes, but only when employee reports of the strength of HRM practice were used to measure HRM.

Research limitations/implications

This study emphasises that care must be taken in HRM research to use suitable data sources, with employees being a valuable, but under‐used, source.

Practical implications

Effective HRM policies and practices should be measured by their perceived quality, not simply by the number of practices introduced.

Originality/value

This study highlights that there are perceptual differences as to the strength of HRM practices and emphasises the importance of allowing employee voice in HRM research.
Human resource function competencies in European companies
Authors: Boselie Paul , Paauwe Jaap
Published: September 2005

Purpose

To provide an overview of recent empirical survey research on human resource competencies in Europe.

Design/methodology/approach

The survey data were collected in 2002 in the global human resource competence study (HRCS), an initiative of the University of Michigan. The study was processed online (web‐based). The respondents of the European HRCS, the main focus of our empirical analysis in this paper, were HR professionals and line managers of multinational companies located in Europe.

Findings

The results suggest that personal credibility and HR delivery have a positive effect on the relative ranking of the HR function and its professionals. According to non‐HR respondents strategic contribution is the competency that will lead to financial competitiveness, while HR managers consider business knowledge to be crucial for added value of the HR function.

Research limitations/implications

First, the data are cross‐sectional and one should therefore be very careful in assuming certain causal relationships between domains and performance. Second, the analyses are built on perception data. Finally, the inclusion of more control variables like “size of the organisation” was limited as a result of missing data.

Practical implications

The approach demonstrates how competencies of the HR function (e.g. HR delivery, personal credibility, strategic contribution) can contribute to a stronger position of the HR function within an organization and to agility and long‐term viability of an organization (sustainability).

Originality/value

This paper gives an overview of the literature on HR roles and introduces the HR competency perspective for strengthening the position of the HR function and the added value of the HR function to the organization's sustainability.
Comparing HRM in the voluntary and public sectors
Authors: Parry Emma , Kelliher Clare , Mills Tim , Tyson Shaun
Published: September 2005

Purpose

This paper aims to examine the practice of human resource management (HRM) in voluntary sector organisations providing substance misuse treatment services and to compare these findings with similar organisations in the public sector.

Design/methodology/approach

HRM practices are examined using a survey of voluntary and public sector drug and alcohol treatment provider organisations. The survey data are supported with a number of case studies and qualitative interviews with the HR managers of such organisations.

Findings

The data show that in many areas practice is broadly similar in the voluntary and public sectors. However, there are also a number of important differences, influenced by both their relative financial positions and the value‐led nature of the voluntary sector.

Originality/value

Recent estimates suggest that over half a million people are in paid employment in the UK voluntary sector; however, relatively little is known about HRM within this sector. This paper provides a valuable insight into HRM within this sector and highlights the similarities and differences between this and the public sector.
Testing for pay and promotion bias in an international organization
Authors: Filmer Deon , King Elizabeth , van de Walle Dominique
Published: September 2005

Purpose

International organizations pursue multiple objectives in hiring policies including cultural diversity, reducing costs and avoiding discrimination among which there can be sharp trade‐offs. The paper has the purpose of studying how these trade‐offs are resolved in the World Bank's hiring processes.

Design/methodology/approach

The paper estimates that half of salary and grade differentials between men and women and staff from high‐ and low‐income countries are attributable to differences in productive characteristics. Alternative explanations for the remainder are explored, including omitted variable bias, quotas and discrimination.

Findings

The paper argues that the salary and grade differentials and differences in productive characteristics are not compelling explanations. Discrimination probably exists, though less than would be implied by a cost minimizing hiring policy.

Originality/value

Provides a discussion of the World Bank's hiring processes.
Recruiting personnel in a tight labour market: an analysis of employers' behaviour
Authors: Henkens Kène , Remery Chantal , Schippers Joop
Published: September 2005

Purpose

During recent years, the Dutch labour market has developed from a buyers' market into a sellers' market. Consequently employers had to increase their efforts to find suitable staff. This paper aims to analyse the instruments employers use to contact with potential workers. To what extent do employers still rely on traditional means like advertisements in the paper or do they behave more actively, using the world wide web, visiting job fares et cetera.

Design/methodology/approach

The authors conducted a survey among more than 1,000 employers in The Netherlands. Factor analyses and regression analyses are carried out to explain different recruitment strategies.

Findings

The factor analyses show that the different recruitment methods can be traced back to three recruitment strategies. The first strategy was described as active and informal recruitment. The second strategy was called recruiting via the internet and the third is characterised by formal recruitment. The results suggest that many organisations – not in the least organisations in the local government sector – could gain a great deal from using a wider range of instruments to recruit new personnel.

Originality/value

The paper analyses the instruments used by employers in search for potential workers.
Relationship between strategic human resource management and firm performance
Authors: April Chang Wan‐Jing , Chun Huang Tung
Published: September 2005

Purpose

Previous studies suggest that strategic human resource management (SHRM) is beneficial to firm performance. This study seeks to investigate the moderating effect of product market strategy (PMS), one of the contextual factors, on the relationship between SHRM and firm performance.

Design/methodology/approach

This study conducted a survey on 235 Taiwanese firms and hierarchical regression analysis was performed.

Findings

The results failed to support the “universalistic” SHRM perspective. Only the interaction between an innovative PMS and SHRM exerted a significant effect on firm performance, which supporting the argument of the “contingency” perspective. The findings of this study confirmed the validity of the contingency model in an Asian society.

Research limitations/implications

Different from most previous studies conducted in a Western context, this study examined the data of Taiwan, and thus examined a very different cultural and institutional environment. Although this study obtained valuable results, the limitations of the subjective data, number of measurement items and the cross‐sectional design were discussed. In a future study, more work on revealing the influence of other unexplored factors to better understand the determinants of firm performance should be done.

Practical implications

Coping with innovation needs, the degree to which traditional human resource management (THRM) is transformed into SHRM determines how well a firm is able to sustain and enhance growth. This will enable firms to keep pace with the rapid environmental changes associated with globalization.

Originality/value

Investigates the moderating effect of PMS on the relationship between SHRM and firm performance in a Taiwanese context.
Exploring determinants of job involvement: an empirical test among senior executives
Authors: Carmeli Abraham
Published: September 2005

Purpose

This study proposes and tests a model that attempts to explain the role of situational and personal‐related factors relating to why top executives become involved in their jobs.

Design/methodology/approach

Building on job involvement, literature, the present study involved senior managers employed in public sector organizations in Israel. Data were collected through structured surveys. A total of 98 usable questionnaires were returned (a response rate of 37.4 percent). Path analysis, using AMOS 4.01 program, was conducted to assess the research model.

Findings

The results indicate that both situational and personal‐related factors predict job involvement. The findings show that the relationship between perceived external prestige and job involvement is mediated by affective commitment, and that the relationship between protestant work ethic and job involvement is mediated by normative commitment.

Research limitations/implications

This research is one effort to unraveled situational and personal‐related factors that affect the degree to which senior managers become highly involved in their job. The findings shed light on the process that job involvement is developed among senior executives. Future research, however, should apply a longitudinal design to fully understand the dynamic process of becoming involved in a job among people who are being promoted to senior managerial positions.

Practical implications

Being involved in a job may produce both positive and negative consequences at both the individual and organization level. Thus, efforts should be directed to fit and balance expectations, needs and interests of both sides.

Originality/value

This study provides useful information on the determinants of job involvement among top executives
Management development in SMEs
Authors: Mumby‐Croft Roger , Berman Brown Reva
Published: September 2005

Purpose

The paper aims to examine a management development programme provided for local small businesses by a West Midlands university in order to evaluate how successful the course had been in meeting its goals, to ascertain the extent to which the participants had benefited from the course, and to establish whether any common themes could be found which might contribute to the success of teaching managerial skills to small to medium‐sized enterprises (SMEs).

Design/methodology/ approach

Data were collected by means of two questionnaires and one group discussion at the end of each course. They were analysed very simply by averaging scores to give a broad picture of participants' views.

Findings

The participants saw the course as very worthwhile, claiming that it had met their training needs and improved their performance in the workplace.

Originality/value

The research has indicated that, by using innovative programmes such as the one described here, higher education institutions can contribute to the empowerment and to self‐management among the employees of small companies.
The relationship between top management teams and innovative capacity in companies
Authors: Camelo‐Ordaz Carmen , Hernández‐Lara Ana Beatriz , Valle‐Cabrera Ramón
Published: September 2005

Purpose

The aim of this research is two‐fold: to examine the effects of certain characteristics of top management teams (TMTs) on innovative performance in their companies; and to determine if this influence is direct or if it is influenced by other factors, such as the existence of strategic consensus in the team.

Design/methodology/approach

The research is developed using Upper Echelon Theory. This study was conducted with a sample of 100 companies from innovative sectors. Different regression analysis were undertaken in order to test the established hypotheses.

Findings

Three main conclusions can be drawn from this research. First, it cannot be stated that all types of diversity related to TMT activity or work have a positive effect on innovation in companies. In this way, diversity in TMT tenure appears to have a negative influence. Second, the incidence of diversity on innovation cannot be direct in all cases. Therefore, functional diversity has a positive effect on innovation, but always when there is a context of strategic consensus in the management team. Finally, TMT educational level exerts a positive effect on organizational innovation degree, independently on processes, which may occur within the team.

Originality/value

The paper has tried to improve and clarify the contributions about the direct relationship model proposed by Upper Echelon Theory between TMT demographic characteristics and innovation. The results have confirmed, in support of the critics of the theory that it is necessary to introduce and analyze, along with demographic variables, other factors and processes which affect TMT decision making.
The big five in the USA and Japan
Authors: Robie Chet , Brown Douglas J. , Bly Paul R.
Published: September 2005

Purpose

To examine whether the “big five” personality factors operate similarly from a psychometric perspective across dissimilar cultures.

Design/methodology/approach

Managers from the USA and Japan were administered a work‐oriented measure of the big five and overall assessment ratings were collected. Independent groups t‐tests were used to examine mean differences in personality scores across samples. Factor analysis was used to examine the structure of the big five across samples. Relative importance analyses were used to examine whether assessors across samples differentially weighted the big five in arriving at overall assessment ratings.

Findings

Big five personality dimension scores were significantly higher in the US sample compared to the Japanese sample. Across both samples, relative importance analyses revealed extraversion to be the most important correlate of predicted job performance, whereas conscientiousness was the least important correlate of predicted job performance.

Research limitations/implications

Three limitations existed: relatively small sample size for the Japanese sample (n=410) compared to the US sample (n=3,458); scarcity of Japanese demographic information makes interpretation of results due to culture less certain; and follow‐up data on actual hiring decisions would enable additional interpretations of the data to be made.

Practical implications

Results suggest that: the Five Factor Model of personality is rather robust across cultures, samples, and types of instruments, possible response biases across cultures should be taken into account when developing norms and setting cutoffs.

Originality/value

Although a consistent response bias is evidenced across the USA and Japan, the Five Factor Model of personality remains robust and what makes for an effective manager appears to be consistent across cultures.
Money ethic, moral conduct and work related attitudes
Authors: Gbadamosi Gbolahan , Joubert Patricia
Published: September 2005

Purpose

This study aims to investigate perception of ethical and moral conduct in the public sector in Swaziland, specifically, the relationship among: money ethic, attitude towards business ethics, corruption perception, turnover intention, job performance, job satisfaction, and the demographic profile of respondents.

Design/methodology/approach

The study was a survey using self‐administered questionnaires. Using stratified sampling technique in selected organisations, usable data were collected from 83 public sector employees in Swaziland.

Findings

Results indicated significant relationship among money ethic, attitude towards business ethics, turnover intention and job performance. The importance of money as a motivator was also demonstrated. Respondents hold that civil servants' involvement in corruption is high and that bribery and corruption is widespread in Swaziland.

Research limitations/implications

The sample size was small and hence limits generalisation of findings, but provides preliminary information for a larger study. The need to enrich future studies with in‐depth follow‐up interviews was noted.

Practical implications

The respondents' perception of widespread corruption calls for a reinvigoration of government anti‐graft efforts and the need to promote ethical consciousness in the country.

Originality/value

This paper has demonstrated the importance of ethical awareness, the importance of money as a motivator and the state of corruption in another cultural setting – Swaziland.
Entering the market for financial services in transitional economies
Authors: Worthington Steve
Published: September 2005

Purpose

The purpose of this paper is to explore the opportunities and challenges for “foreign” financial institutions who wish to enter the Chinese market. It uses the credit card product to illustrate the complexities of this market.

Design/methodology/approach

Building on a literature review of how other transitional economies have dealt with the introduction of competitive financial services into their markets, the paper uses secondary research sources to consider some of the Chinese cultural nuances about savings and consumption that foreign entrants will need to be aware of. The credit card provides a mechanism, both to better explain these nuances and to demonstrate the entry strategies used to date by foreign credit card issuers.

Findings

There is much work yet to be done by the Chinese authorities to establish an infrastructure for payment cards and to encourage consumers to hold and use such cards. Foreign entrants, whilst constrained by the regulations restricting entry into the Chinese financial services markets, need also to be aware of some of the cultural impediments to the use of payment cards, particularly credit cards.

Research limitations/implications

Further empirical research now needs to be conducted to explore the attitudes of Chinese consumers towards using credit cards and the willingness of Chinese merchants to accept such cards for payment. Foreign entrants, both actual and prospective need to be aware of the unique culture of China and how concepts such as Guanxi will impact upon the success of their entry strategies into this market.

Originality/value

The paper adds to the very limited literature on financial services in China and has value in that it encourages bank marketers to understand the cultural environment of the market that they are trying to penetrate.
An exploratory study on the use of banking technology in the UK
Authors: Joseph Mathew , Sekhon Yasmin , Stone George , Tinson Julie
Published: September 2005

Purpose– The current exploratory study is an attempt to discover the underlying areas of dissatisfaction associated with the banking experience in the UK, particularly as it relates to the implementation of new service delivery technology in the banking industry.Design/methodology/approach– The data for this study was collected in two stages. In stage one, three focus groups were conducted using bank customers from the southern part of the USA to generate items important to users of financial services in the USA. These items were then considered by a number of bank customers in the UK (Bristol and Bournemouth area) to insure equivalence of constructs and measurements. Stage two involved distributing 300 surveys to a convenience sample of electronic banking customers from the sampling area of interest in the UK. In order to qualify, respondents had to have used one of the available electronic banking services offered by the bank at least once during the previous month.Findings– The importance‐performance grid demonstrates that two of the factors and their underlying attributes fall into the “Keep up the good work” quadrant and the other two factors fall into the “Low priority” quadrant. The first two are areas the organization needs to allocate resources in order to maintain the level of service they provide their clients. From a strategic point of view, this grid provides a tool for strategy development as it gives a clear picture of the factors that are critical for resource allocation.Research limitations/implications– The primary limitation of this study is the scope and size of its sample. Nonetheless, the study does provide evidence for the development and use of the I‐P grid for preliminary identification and assessment of customer measures of service quality.Originality/value– By demonstrating the feasibility of the approach taken by the study, it should be possible for financial institutions to utilize similar procedures when evaluating the overall satisfaction levels of their customers’ banking experience. It also allows service providers to consider the changing needs and wants of customers’ in the financial sector.
Consumers’ attitudes towards online and mobile banking in China
Authors: Laforet Sylvie , Li Xiaoyan
Published: September 2005

Purpose

The aim of this study is to investigate the market status for online/mobile banking in China. With the recent and forecasted high growth of Chinese electronic banking, it has the potential to develop into a world‐scale internet economy and requires examination.

Design/methodology/approach

The demographic, attitudinal and behavioural characteristics of online and mobile bank users were examined. Respondents from six major Chinese cities participated in the consumer survey.

Findings

The results showed Chinese online and mobile bank users were predominantly males, not necessarily young and highly educated, in contrast with the electronic bank users in the West. The issue of security was found to be the most important factor that motivated Chinese consumer adoption of online banking. Main barriers to online banking were the perception of risks, computer and technological skills and Chinese traditional cash‐carry banking culture. The barriers to mobile banking adoption were lack of awareness and understanding of the benefits provided by mobile banking.

Originality/value

This study offers an insight into online/mobile banking in China, which has not previously been investigated. Distinct differences and common trends between Chinese and other countries were observed with clear indication of marketing strategy to be deployed by the service providers.
Firm acquisitions and earnings management: evidence from Greece
Authors: Koumanakos Evangelos , Siriopoulos Costas , Georgopoulos Antonios
Published: September 2005

Purpose

To investigate whether acquiring firms listed in the Athens Stock Exchange, that completed mergers and acquisitions during the period 2001‐2003, tend to manipulate accounting earnings upward prior to the initiation and completion of the transaction.

Design/methodology/approach

The focus is on discretionary accruals as a measure of managers' earnings manipulation. To estimate discretionary and non‐discretionary components of total accruals the time series Jones model is adopted.

Findings

Results provide weak evidence of biased accruals reported by managers in the year preceding the announcement and the completion of the deal. The results seem to agree with those of Erickson and Wang who found no evidence of pre‐merger earnings management by a sample of acquiring firms that were involved in cash mergers.

Research limitations/implications

The model applied, even if it is considered effective in discriminating abnormal from normal accruals, has been shown to have certain deficiencies, while simultaneously the time series data and number of firms used here could be considered as small. Within the aforementioned limitations further research could examine the effect of mergers and acquisitions in the stock price of the acquiring of target firms and the possibility of earnings management by target firms, since target managers may have different incentives to manipulate earnings.

Practical implications

Findings are of particular interest to Greek regulators for policy‐making purposes as well as to investors in the Greek capital market.

Originality/value

To the best of one's knowledge this is the first study to examine earnings management by acquiring firms in the European capital market context.
Quality assurance in design organisations: a case study in China
Authors: Zeng S.X. , Tian P. , Tam C.M.
Published: September 2005

Purpose

This paper aims to unveil the conditions of implementation of ISO 9001 standard in design organisations, identify the critical factors affecting design quality, and explore the main threats to impair sustainability of design organisations in Chinese economy system transition.

Design/methodology/approach

Using a structured questionnaire survey, a structured questionnaire was sent to the senior management representatives of the 100 design organisations ISO 9001‐certified in building and civil engineering. The relative importance index (RII) was employed to identify the factors affecting design quality and the major threats to sustainable development of design organisations.

Findings

The result shows that the major motivation for implementing ISO 9001 was to seek to improve management and organisational culture. The benefits resulted from the implementation of the standards were: standardisation for internal management for internal operations; increase confidence from clients for market effects, and reduce design deviations for effectiveness improvement. Moreover, the critical factors affecting design quality were identified including “commitment to quality of leader of project design team”, “technical skills of leader of project design team”, “commitment to quality of the designer”, “organising skills of leader of project design team”, “experience of leader of project design team”, and “design organisation's supervision and control on quality”. An additional finding shows that the top threat to impair sustainability of design organisations is “immature design market” in China.

Practical implications

Proposes some useful suggestions for the design organisations that are implementing (or will implement) ISO 9001 standards.

Originality/value

The study could help the design organisations to overcome the challenges facing them towards the adoption of the quality scheme and achieve continual improvement.
Jurors' and self‐perceptions of the statutory auditors in Malta
Authors: Desira Jonathan , Baldacchino Peter J.
Published: September 2005

Purpose

The objective of this paper is to find out and compare perceptions of the audit profession by jurors with those of auditors themselves in the small island‐state of Malta.

Design/methodology/approach

The objective is achieved by considering auditor responsibility, the reliability of audited financial statements and the decision usefulness of audited financial statements. A mail questionnaire was responded to by 56 auditors and 18 jurors, with the latter response being complemented by a further 100 jurors responding to the questionnaire when delivered by hand.

Findings

The study finds substantial divergences in the perceptions of the two respondent groups, particularly in the areas of fraud detection, responsibility for the internal control structure of a company, maintenance of accounting records, and actual work performed by an auditor. In addition, a particular trend in Malta is the high regard with which both respondent groups held the audit profession.

Research limitations/implications

Limitations included the size of the sample of potential jurors taken when compared with the actual potential juror population of Malta, and the original low mail response rate from the jurors group.

Originality/value

Given the increase in recent years of the number of litigation cases against auditors and the particular need for the profession to restore public confidence in it, it is imperative for auditors to become more aware of how public perceptions differ from theirs.
The development of quality management accounting practices in China
Authors: Islam Majidul , Kantor Jeffrey
Published: September 2005

Purpose

The concept of the market economy is gaining ground in China. So also, with the growth of international business partnerships and collaboration with the West, is the significance of management accounting. The purpose of this paper is to provide some background for the development of management accounting practices in China.

Design/methodology/approach

As enterprises gain more autonomy, management accounting techniques such as capital budgeting, cost of capital concept, just‐in‐time inventory, inventory model concept, cost‐volume‐profit analysis, total quality management and others will become more important. This paper examines the development of management accounting practices in China from the perspective of transitional economies.

Findings

Evidence suggests that the national culture and values practiced for centuries by Chinese business influence the concerted efforts for information dissemination and developing management accounting practices. Because of the lack of understanding of western management accounting practices, the pace of development of Chinese management accounting practices might be slow for now.

Research limitations/implications

The paper attempts to analyze the development of management accounting practices in Chinese business by looking at the background and contemporary thoughts; however, the value of the paper could be raised if the results were tested empirically, though discussion was aligned to empirics from other research and existing literature.

Practical implications

This paper argues the necessity of recognizing the significance of culture‐based management accounting systems and practices, but also of realizing that, since the Chinese government opened its doors to foreign investment, international standards and practices have a major role to play.

Originality/value

This paper attempts to analyze the challenges that China, a transitional economy, faces and what factors it seriously needs to consider for developing much needed management accounting practices. It also examines the evolution of management accounting systems in China, with their distinctive features, in order to provide a better understanding of their development.
Audit qualifications and corporate governance in Spanish listed firms
Authors: Pedro Sánchez Ballesta Juan , García‐Meca Emma
Published: September 2005

Purpose

Corporate governance empirical studies have primarily focused on the effects of corporate characteristics on market value, discretionary accruals, voluntary disclosure and firm performance. Nevertheless, corporate governance characteristics and the legal system of investor protection may also influence the role of statutory auditors and the demand for audit quality. The aim of this study is to investigate the corporate governance role of external audits in the Spanish capital market context.

Design/methodology/approach

This article measures this question by considering the conflicts of interests between managers and shareholders analysed in the agency theory. This article uses a logistic regression using a matched pair design, developed with the dependent variable indicating whether the firm receives a qualified opinion, and the independent variables representing ownership concentration, board ownership, board size and family members on the board. Empirical support for this study is gathered from a sample of Spanish listed firms during the period 1999‐2002.

Findings

The results support that higher insider ownership provides better corporate governance structure leading to higher quality of financial reporting and, therefore, less likelihood of receiving qualified audit reports. On the other hand, the presence of family members on the board increases the possibility of obtaining a qualified report.

Originality/value

This study focuses explicitly on the end result of the audit decision process: the presence or absence of a qualification, which is the central concern of the financial statement user.
Confluence of six sigma, simulation and software development
Authors: Mahanti Rupa , Antony Jiju
Published: September 2005

Purpose

The aim of this paper is to highlight the application of six sigma, software engineering techniques and simulation to software development with a view to improving the software process and product.

Design/methodology/approach

This paper attempts to integrate six sigma and simulation to define, analyse, measure and predict various elements of software development (such as cost, schedule, defects) that influence software quality, thereby helping the software personnel take necessary measures early in the development process to improve the software processes and remove defects. Simulation results provide qualitative and quantitative suggestions on the ways to change the software process to achieve six sigma quality. The integration of six sigma and CMM and the role of knowledge management in software organisations have been taken into account.

Findings

Most software organisations operate between 2.3 and 3 sigma level. This paper presents a framework for definition, measurement, and analysis of important elements of the software product and process using six sigma tools and exploits the use of simulation in bringing six sigma improvements. Case studies have been presented to demonstrate the findings.

Research limitations/implications

Application of the techniques presented in this paper would definitely improve software organisations' processes and product.

Practical implications

The adoption of methodologies outlined in this paper in software companies would enable them to attain improvements in terms of cost, schedule and quality.

Originality/value

The integration of simulation with six sigma applied to software development is novel in this paper. This paper will be valuable for quality professionals and management personnel in software organisations.
A university response to the Irish national strategy to sustain graduate employment
Authors: Weir Douglas , O'Donoghue John
Published: September 2005

Purpose

The purpose of this paper is to introduce the special issue of the Journal of European Industrial Training. A brief commentary on each of the articles is provided and the whole issue is set in the context of national policy and research methodology from which the Programme for University Industry Interface derives its impetus. The paper highlights the potential and the problems of active engagement of government, industry and education in addressing issues of sustaining national economic competitiveness in a global economy.

Design/methodology/approach

The discussion in this paper is predominantly desk‐based, using a combination of primary and secondary sources to generate an analysis of policy discourse and its realisation in practice.

Findings

In addition to commenting on the findings from each of the papers in the special issue, this paper draws positive attention to the partnership model used by the government of Ireland in policy formation. It also indicates that the partnership model in general, and the methodology for enhancing it in particular, are well‐regarded in industry but that their full acceptance in higher education has not yet been fully tested.

Originality/value

The paper allows the reader of the special issue to set each of the other papers in a context and to interpret them against a national agenda for sustainability in graduate employment.
The individual learner, employability and the workplace
Authors: O'Donoghue John , Maguire Theresa
Published: September 2005

Purpose

In the current knowledge‐based economic climate, the success of an organisation is inextricably linked to the individual. This article seeks to consider the key relationships between the individual, lifelong learning, the workplace and employability in the context of the knowledge society. The aim is to extend understanding of these relationships and their impact on future employability.

Design/methodology/approach

The paper examines the key relationships between the individual, lifelong learning, the workplace and employability from the perspective of the Programme for University Industry Interface (PUII).

Findings

The discussions focus on the implications of the current situation for the future and suggest ecology as a metaphor for the way in which learning is intertwined in a complex environment that incorporates the learner, the workplace, the external company environment and the knowledge repositories.

Originality/value

The paper sheds light on these particular issues through the findings of the PUII. The authors also explore potential avenues for advancement or resolution of some issues, e.g. strategies for developing self‐directed learners and approaches to workplace learning based on these findings.
Individuals and their employability
Authors: McQuade Eamonn , Maguire Theresa
Published: September 2005

Purpose

This paper aims to describe a research project that is addressing the employability of individuals in the higher‐cost Irish economy.

Design/methodology/approach

The Programme for University‐Industry Interface (PUII) uses a community‐of‐practice methodology combined with academic research.

Findings

A number of emerging enterprise models have been identified, competencies for next generation employability have been articulated and potential responses to these new opportunities for the further and higher education sectors have been discussed.

Practical implications

The implications of this work and the follow‐on may influence the way the education sector responds to the needs of learners in industry.

Originality/value

The paper contributes insights into the nature of enterprise models and competencies that may be required to sustain future employability of individuals in industry.
Technology‐enhanced learning
Authors: Rainsford Carol , Murphy Eamonn
Published: September 2005

Purpose

The focus of this paper is to highlight the issues impacting technology‐enhanced learning (TEL) in an industrial setting in Ireland. The paper uses the output from a community of practice (CoP) set up to identify and discuss these issues. Seven companies participated in the CoP. Their experiences represented the full spectrum of industrial experience of TEL in Ireland. The aim of the paper was to highlight the key areas where Irish companies experience issues with regard to the implementation of TEL programmes. The results of the study show that many of the issues highlighted by past literature still remain.

Design/methodology/approach

The research presented in this paper is output from a CoP set up to discuss TEL within industry. Within the CoP discussion groups were created to highlight the relevant issues.

Findings

The main issues highlighted by the CoP members ranged from strategic, content, learner and technology‐related issues. One key finding of the CoP is that holistic approaches to implementing technology‐enhanced initiatives are more successful in terms of learner acceptance, relevance to the job and effectiveness of the training. The holistic approach takes into account the business need for the training, benefits to the learner and all aspects impacted by TEL.

Practical implications

This paper highlights the issues experienced by industry in Ireland in relation to implementation programmes. It was felt by community members that if the many issues outlined are not addressed the true benefits of TEL to the organisation would fail to materialise. It is hoped that in highlighting and sharing these issues other companies implementing TEL will benefit from the shared experiences of others.

Originality/value

Identifies that best practices for TEL are slow to be implemented in Ireland and that the issues arising are often those previously experienced in the past.
Semantic social network portal for collaborative online communities
Authors: Neumann Marco , O'Murchu Ina , Breslin John , Decker Stefan , Hogan Deirdre , MacDonaill Ciaran
Published: September 2005

Purpose

The motivation for this investigation is to apply social networking features to a semantic network portal, which supports the efforts in enterprise training units to up‐skill the employee in the company, and facilitates the creation and reuse of knowledge in online communities.

Design/methodology/approach

The paper provides an overview of an emerging area for work‐related research in the field of knowledge management and collaborative online communities.

Findings

The growing number of social network online communities requires a systematic assessment of the application and design of social network technologies, which makes this study relevant and timely.

Practical implications

This paper gives guidance in an emerging research area with major implications for online communities and human resources management.

Originality/value

Fulfils a need, since a lack of literature in the field is apparent.
Girl power and word‐of‐mouth behavior in the flourishing sports market
Authors: Bush Victoria D. , Bush Alan J. , Clark Paul , Bush Robert P.
Published: September 2005

Purpose

To investigate the influence of word‐of‐mouth (WOM) behavior among the growing teenage female market segment in the flourishing sports market.

Design/methodology/approach

A sample of 118 teenaged girls, aged 13‐18, participated in the study. The theory of consumer socialization and interpersonal influence was used as the conceptual foundation to generate hypotheses concerning female teens' susceptibility to interpersonal influence, self‐esteem, and WOM behavior. Female teens' ethnicity and media habits were also investigated.

Findings

All hypotheses were either supported or partially supported, suggesting that female teens' susceptibility to interpersonal influence and self‐esteem are related to athlete WOM behavior. Additionally, African‐American teenaged girls had significantly higher media habits than Caucasian teenaged girls.

Research limitations/implications

The research is based on a small sample of teenaged girls from one region of the USA. However, the sample is from a diverse socioeconomic group of teenagers, and represents a relatively unexplored, yet extremely important, consumer market segment.

Practical implications

The study provides insights for managers who want to learn more about the WOM behavior of one of the largest and most powerful market segments in the USA. Implications and applications are given to consumer marketers to help better serve this segment.

Originality/value

This paper fills a gap in the literature on female teens and what influences their WOM behavior in the enormous and growing sports market. Additionally, the paper looks at ethnicity and media habits and how these variables may impact on WOM behavior.