bluuebunny/crossref_metadata_2025 huggingface dataset:
Organizational structure and logistics service innovation
Authors: Daugherty Patricia J. , Chen Haozhe , Ferrin Bruce G.
Published: July 2011

Purpose

The purpose of this paper is to examine how organizational structural factors (namely decentralization, formalization, and specialization) influence a firm's logistics service innovation capability and firm performance.

Design/methodology/approach

A conceptual model is proposed combining the Strategy‐Structure‐Performance framework and the Resource‐Based View of the firm. Empirical survey data were collected in the Chinese electronics manufacturing industry, and structural equation modeling is performed to assess measures and test the hypothesized relationships.

Findings

In the current research context, both decentralization and formalization were found to be positively related to a firm's logistics service innovation capability, although the formalization was originally proposed to have negative impact on logistics service innovation capability. However, specialization was not a significant predictor according to our results. A positive relationship between logistics service innovation capability and market performance is also confirmed.

Research limitations/implications

In order to improve the validity of the study by eliminating external factors, the study was conducted in a single industry in one country. Therefore, study results should be interpreted and applied with caution, and future research should replicate the tests in different contexts or extend the current study by including other relevant factors.

Practical implications

At a time when market environment is extremely competitive and unstable and service becomes a key differentiator, it is critical for firms to better understand and manage controllable internal factors, organizational structure in this context, to enhance service innovation capability, thus achieving better performance.

Originality/value

This study makes a contribution to the limited yet important knowledge base regarding logistics service innovation.
Institutional entrepreneurship capabilities for interorganizational sustainable supply chain strategies
Authors: Peters Nils J. , Hofstetter Joerg S. , Hoffmann Volker H.
Published: July 2011

Purpose

The purpose of this paper is to address the implementation of proactive interorganizational sustainable supply chain strategies by empirically exploring the relationship between key (inter‐)organizational resources of the initiating company and the establishment of widely accepted voluntary sustainability initiatives.

Design/methodology/approach

The study is built on comparative case studies as well as literature on institutional entrepreneurship and the resource‐based view.

Findings

The authors identify capabilities that enable the creation and establishment of company‐driven voluntary sustainability initiatives – namely external stakeholder integration, cross‐functional integration, the management of loosely coupled business units, supply chain implementation, process improvement and cultural framing.

Originality/value

With this study, the authors introduce institutional entrepreneurship theory to supply chain management literature and show that institutional entrepreneurship theory may contribute to the question of how organizations implement their interorganizational sustainable supply chain strategies. Specifically, the study derives propositions for key resources enabling the establishment of voluntary sustainability initiatives widely accepted by participants as well as initiative‐external stakeholders.
Do shopping events promote retail brands?
Authors: Leischnig Alexander , Schwertfeger Marko , Geigenmueller Anja
Published: July 2011

Purpose

This paper aims to investigate the impact of in‐store events on customers' attitudes toward the retail brand.

Design/methodology/approach

The authors develop and empirically test a model of event image, event satisfaction, and retail brand attitudes using structural equation modelling. The paper draws its empirical information from a survey of customers of a cosmetics retailer.

Findings

The results provide strong empirical evidence for the role of in‐store events in retailing, as they reveal significant support for three of the four hypothesised relationships. More precisely, the results show significant effects between an event's image and customers' satisfaction with the event. Further, the results show a positive relationship between customers' satisfaction with the event and their attitudes toward the retail brand.

Originality/value

Retailers increasingly use in‐store events to provide customers with a unique shopping experience and differentiate themselves from competitors. The present paper highlights the important role of events as communication measures in retailing by empirically investigating the impact of in‐store events on customers' retail brand evaluation.
Environmental retail supply chains: when global Goliaths become environmental Davids
Authors: Kotzab Herbert , Munch Hilde M. , de Faultrier Brigitte , Teller Christoph
Published: July 2011

Purpose

The purpose of this paper is to develop a scale that evaluates the environmental elements in retail supply chains and to examine the environmental supply chain management initiatives of the world's largest 100 retailing companies.

Design/methodology/approach

The empirical evaluation has been undertaken through an investigative approach applying a web‐scan framework which included the analysis of web sites and publicly published documents such as annual reports and corporate social responsibility reports.

Findings

The authors identified 34 environmental sustainability initiatives which were grouped into eight categories; they refer to “fundamental environmental attitude”, “use of energy”, “use of input material”, “product”, “packaging”, “transport”, “consumption” and “waste”. The level of environmental supply chain management can be characterised as very operational and very short‐term oriented (green operations). Long‐term oriented green design initiatives were hardly observed. Furthermore, the specific environmental activities of three retailers from Denmark, France and the UK were compared.

Research limitations/implications

The empirical study investigates supply chain operations of retailers and excludes other areas of retail management. The results are based on material that is published by the respective companies and thus do not include internal reports.

Originality/value

The main contribution of this paper is to test the proposition that global retailers follow the path of the “Greening Goliaths”, where environmental sustainability becomes a quasi industry standard for the ecological sustainability transformation of global retailing.
Retailer supply chain capability assessment in Russia
Authors: Lorentz Harri , Lounela Juhana
Published: July 2011

Purpose

The purpose of this paper is to identify the relevant assessment criteria for retailer supply chain capability from the perspective of foreign food manufacturers, in an emerging market context, and to evaluate the development level of Russian retail chains in this sphere.

Design/methodology/approach

The authors use analytic hierarchy process (AHP) for the modelling and research method, with an exploratory workshop for the specification of the model structure, a web‐based questionnaire for priority weight development, and semi‐structured interviews for the validation of results. A food manufacturing‐based focus group participated in the modelling process.

Findings

A four‐level capability assessment model was created, with operational assessment criteria allocated into management, logistics or marketing categories. The results indicate that management‐related criteria have a dominant role in assessing the supply chain capability of a retail chain company. Furthermore, the priority weight of logistics capability is only somewhat higher in comparison to marketing capability, although it is ranked significantly lower in comparison to management capability. Operational level criteria weights are also provided. In terms of the evaluation of Russian retailers, the results indicate the slight dominance of logistics capability over marketing.

Research limitations/implications

The research is based on an AHP process with a focus group discussion, implying a limited level of generalisability to other contexts.

Practical implications

This research provides practical insight on how to assess retailer supply chain capability in general, and describes the level of development of various capabilities and functional areas among Russian food retailers.

Originality/value

Our research provides a framework that may be used in Russia and other emerging market settings to evaluate the capability of retail partners from the manufacturer perspective.
Service climate, employee commitment and customer satisfaction
Authors: He Yuanqiong , Li Wenli , Keung Lai Kin
Published: July 2011

Purpose

This study attempts to contribute to the knowledge of how service climate improves customer satisfaction in the hospitality industry based on evidence from mainland China. It considers different dimensions of service climate separately, including customer orientation, managerial support and work facilitation, and introduces an important mediator – employee commitment – to examine the relationship between service climate and customer satisfaction.

Design/methodology/approach

A theoretical framework is proposed to suggest links among the three dimensions of service climate, employee commitment and customer satisfaction. A structured questionnaire was developed to collect data from employees in the hospitality industry of China. The constructs were measured by using established scales. Structural equation modeling was used to examine the theoretical hypotheses.

Findings

Empirical results indicate that different dimensions of service climate have different effects on customer satisfaction. For instance, customer orientation, as one dimension of service climate, has a direct and positive influence on customer satisfaction, while two other dimensions of service climate, managerial support and work facilitation, have indirect positive influence on customer satisfaction, through improving employee commitment.

Practical implications

The results indicate that managers should create customer orientation in hotels, including clarifying the value of providing customers with high quality service, and developing a system of emphasizing the importance of customer feedback. Meanwhile, managers need to pay attention to two neglected components of service climate, managerial support and work facilitation, rather than focusing on physical infrastructure only.

Originality/value

This paper makes an important empirical contribution by treating various dimensions of service climate separately, and exploring their relationships with customer satisfaction by introducing a mediator, employee commitment. The results indicate that various dimensions of service climate play different roles in improving customer satisfaction. This study contributes to the theories of service climate and customer satisfaction.
Are hotel managers becoming more professional: the case of hotel financial controllers?
Authors: Burgess Cathy
Published: July 2011

Purpose

This paper aims to explore the following question: does the industry context influence management attitudes towards being a professional?

Design/methodology/approach

Previous research has identified traits that define a professional. Using this framework, the features of a profession are explored from the perspective of hotel financial controllers. Primary research is used to further explore attitudes towards the achievement of these traits.

Findings

The characteristics of this particular industry do appear to impact on attitudes towards professionalism, from the perspective of organizations and the professional association, in comparison to more traditional professions. Although the industry desires to become more professional, there is unwillingness to promote career development and other approaches for hotel controllers. Individuals, however, wish to meet the desired traits and hence improve their personal status and careers.

Research limitations/implications

This research has examined only one type of manager in hotels, and various contradictions have emerged. Other managers in hotels may also demonstrate certain characteristics influenced by the industry context that could be further explored, and further attitudes towards professionalism in the industry investigated.

Practical implications

Hotel companies must demonstrate commitment to their managers by investing in their development to improve levels of professionalism and hence profits. Professional associations can assist by providing appropriate courses at various levels, with a consequent increase in their own status as well as that of the industry.

Originality/value

Most previous research has focused on the profession rather than the industry context. This research raises questions as to the dominance of a particular industry on attitudes and hence on standards.
Logistics innovation process revisited: insights from a hospital case study
Authors: Ivan Su Shong‐Iee , Gammelgaard Britta , Yang Su‐Lan
Published: July 2011

Purpose

The purpose of this paper is to learn more about logistics innovation processes and their implications for the focal organization as well as the supply chain, especially suppliers.

Design/methodology/approach

The empirical basis of the study is a longitudinal action research project that was triggered by the practical needs of new ways of handling material flows of a hospital. This approach made it possible to revisit theory on logistics innovation process.

Findings

Apart from the tangible benefits reported to the case hospital, five findings can be extracted from this study: the logistics innovation process model may include not just customers but also suppliers; logistics innovation in buyer‐supplier relations may serve as an alternative to outsourcing; logistics innovation processes are dynamic and may improve supplier partnerships; logistics innovations in the supply chain are as dependent on internal stakeholders as on external relationships; and logistics innovation process may start out as a dialectic, conflict ridden process and end up in a well‐ordered goal‐oriented teleological process.

Research limitations/implications

In general, the study contributes to the knowledge base of innovation process in logistics that is still sparse although literature on innovation in many other disciplines is well‐developed. As this research is only one study highlighting a special context of a hospital, further studies on the dynamic logistics innovation processes and their implications for the relevant parties as well as the supply chain are needed. This study does not claim statistical generalizability of the findings but provides insight into complex organizational processes that, for example, surveys cannot.

Practical implications

The findings of the study have provided valuable insights into the process of a logistics innovation in an oriental healthcare supply chain context. The study is, however, still limited in disclosing end‐to‐end supply chain benefits including concrete performance improvements at the suppliers. Examining logistics innovation processes should result not only in the implementation of innovative processes, but also in improved supplier relations leading to improved financial results in the supply chain.

Originality/value

The paper adds to the knowledge of the dynamic processes of logistics innovation both downstream and upstream in a supply chain. It elaborates on an existing model by methodological triangulation in order to learn more about the qualities of actual processes and their implications for theory and practice.
Optimizing efficiency‐robustness trade‐offs in supply chain design under uncertainty due to disruptions
Authors: Shukla Aviral , Agarwal Lalit Vishal , Venkatasubramanian Venkat
Published: July 2011

Purpose

Supply chain network design is an important strategic decision that firms make considering both the short‐ and long‐term consequences of the network's performance. The typical design approach implicitly assumes that, once designed, the facilities and the links will always operate as planned. In reality, however, facilities and the links connecting them, fail from time to time due to poor weather, natural or man‐made disasters, or a combination of any other factors. This work aims to propose a design framework that addresses the facility and link failures explicitly by accounting for their impact on a network's performance measures of efficiency and robustness.

Design/methodology/approach

The study incorporated a robustness metric for evaluating the resiliency of supply chains in the case of a network disruption. This robustness metric is based on expected losses incurred due to network failures. It defines efficiency and robustness in terms of operational cost and expected disruption cost (EDC), respectively. The EDC is defined in terms of loss of opportunity cost incurred due to not meeting demand on time after a disruption has occurred. The study used a scenario planning approach and formulated a mixed integer linear program model with the objective of maximizing both efficiency and robustness. It also evaluates the trade‐offs between efficiency and robustness.

Findings

The resulting supply chain is much more reliable in the long term since we have shown that a significant amount of robustness can be built into the system without compromising a lot on efficiency.

Originality/value

This work demonstrates a methodology which incorporates such disaster scenarios into the design of a supply chain network. This leads to a more reliable supply chain which would lead to higher profitability and lower disruption rates.
On generalised penalty approaches for slip, free surface and related boundary conditions in viscous flow simulation
Authors: Stokes Yvonne , Carey Graham
Published: July 2011

Purpose

The purpose of this paper is to extend the penalty concept to treat partial slip, free surface, contact and related boundary conditions in viscous flow simulation.

Design/methodology/approach

The penalty partial‐slip formulation is analysed and related to the classical Navier slip condition. The same penalty scheme also allows partial penetration through a boundary, hence the implementation of porous wall boundaries. The finite element method is used for investigating and interpreting penalty approaches to boundary conditions.

Findings

The generalised penalty approach is verified by means of a novel variant of the circular‐Couette flow problem, having partial slip on one of the cylindrical boundaries, for which an analytic solution is derived. Further verificationis provided by consideration of viscous flow over a sphere with partial slip on the surface, and comparison of numerical and classical solutions. Numerical studies illustrate the versatility of the approach.

Research limitations/implications

The penalty approach is applied to some different boundaries: partial slip and partial penetration with no/full slip/penetration as limiting cases; free surface; space‐ and time‐varying boundary conditions which allow progressive contact over time. Application is made to curved and inclined boundaries. Sensitivity of flow to penalty parameters is an avenue for continued research, as is application of the penalty approach for non‐Newtonian flows.

Originality/value

This is the first work to show the relation between penalty formulation of boundary conditions and physical boundary conditions. It provides a method that overcomes past difficulties in implementing partial slip on boundaries of general shape, and which handles progressive contact. It also provides useful benchmark problems for future studies.
Application of the Exp‐function method for solving a partial differential equation arising in biology and population genetics
Authors: Dehghan Mehdi , Manafian Heris Jalil , Saadatmandi Abbas
Published: July 2011

Purpose

The purpose of this paper is to use He's Exp‐function method (EFM) to construct solitary and soliton solutions of the nonlinear evolution equation.

Design/methodology/approach

This technique is straightforward and simple to use and is a powerful method to overcome some difficulties in the nonlinear problems.

Findings

This method is developed for searching exact traveling wave solutions of the nonlinear partial differential equations. The EFM presents a wider applicability for handling nonlinear wave equations.

Originality/value

The paper shows that EFM, with the help of symbolic computation, provides a straightforward and powerful mathematical tool for solving nonlinear evolution equations. Application of EFM to Fitzhugh‐Nagumo equation illustrates its effectiveness.
Lull after the storm? Municipal leaders reflect on multiple crisis experience
Authors: Hede Susanne
Published: July 2011

Purpose

This paper aims to develop a theoretical understanding of how multiple crisis experience affects preparedness issues, and how the learning potential of municipal crisis experience can be developed. The focus is on municipal decision‐makers.

Design/methodology/approach

Two group interviews were conducted with a total of 13 municipal Chief Officers and Politicians. Data were analysed by a grounded theory approach.

Findings

A theoretical model is presented, which includes both managers' views on their experiences related to preparedness and how development/revision of crisis can be explained. Experiences are not entirely positive or negative. Managers have developed a good preparedness in some aspects but they are also conscious about shortcomings in their preparedness. The model includes: level one, primary assessments, including strengths and limitations; and level two, reflection, where difficult choices and dilemmas faced are recalled, and future concerns are expressed.

Research limitations/implications

The sample is small and range of experience is limited, since both municipalities studied have been fairly successful in their crisis management.

Practical implications

The findings can be used to develop evaluation and application of crisis experience by individuals and in the crisis management system, and to develop exercises.

Originality/value

The empirical data resulting from this study show the complexity in crisis experience, the need for better evaluation and the value of group reflection in evaluation.
Health needs: policy plan and school practice in Greece
Authors: Soultatou Pelagia , Duncan Peter , Athanasiou Kyriacos , Papadopoulos Irena
Published: July 2011

Purpose

The purpose of this paper is to explore the concept of health‐related needs on a policy design and curriculum enactment basis in terms of the national school health education curriculum in Greek secondary education.

Design/methodology/approach

A single case study, using an ethnographic approach, was conducted in Greece, seeking to understand the continuum from policy design to curriculum enactment in respect of health‐related needs. Three sources of data were used to meet this goal: policy texts, observation, and interviews. Multilevel sampling was employed to select one secondary school as a site for “good practice”. Grounded theory coding, thematic analysis and critical discourse analysis identified themes associated with the idea of health‐related through the corpus of data.

Findings

On a policy plan level the concept of health‐related needs was coupled with and reduced to a predetermined list of health‐related subjects; and the list of health‐related topics had not been updated for long and was characterised by a rather biomedical orientation. On a school practice level the stage of needs assessment was not applied, the list of health‐related subjects advocated in the policy plan was used on a proactive, normative and top down basis, and the students' felt needs tended to be disregarded.

Originality/value

This study followed up the continuum from policy design to school practice regarding the concept and practice of health needs, highlighting the possibilities and the problems from both perspectives.
A comparison of medical students' perceptions of three experiential methods
Authors: Koponen Jonna , Pyörälä Eeva , Isotalus Pekka
Published: July 2011

Purpose

This study aims to compare Finnish medical students' perceptions of the suitability of three experiential methods in learning interpersonal communication competence (ICC). The three methods it seeks to explore are: theatre in education; simulated patient interview with amateur actors; and role‐play with peers. The methods were introduced in a pilot course of speech communication.

Design/methodology/approach

Students (n=132) were randomly assigned to three groups. The data were collected via questionnaire and focus group interviews, and analysed using qualitative content analysis and cross‐case analysis.

Findings

Most of the medical students thought these methods were suitable or very suitable for learning ICC. The methods had five similar elements: the doctor's role, the patient's role, reflective participation, emotional reactions and teachers' actions. Being in a doctor's role, realistic scripts and patient‐roles, observing the interaction and reflection in small groups were the most helpful elements in these methods.

Originality/value

The results of this study show that simulated patient interview with amateur actors, role‐play with peers, and TIE are very suitable methods for practising professionally relevant ICC in the context of doctor‐patient encounters from the medical students' perspective.
Five principles that will determine the new mainstream
Authors: Marques Joan
Published: July 2011

Purpose

This paper aims to present an emerging, human‐resource‐based paradigm in organizational thinking.

Design/methodology/approach

Reviews macro changes of the first decade in the twenty‐first century, focuses on previous‐century mainstream thinking and its weaknesses, and then presents the five principles that encompass the “new” mainstream.

Findings

Calls for organizational leaders, particularly principals in human resources, to seriously consider nurturing these principles in order to contribute to the better general well‐being of the organization and all its stakeholders.

Practical implications

Argues that an outdated mindset still lies at the foundation of managerial thinking in many organizations, and that this mindset should be rectified, so that recurrences of past‐decade corporate calamities can be avoided.

Social implications

Highlights the interconnected approach and influence of the SMILE principles for corporate workers and the society at large.

Originality/value

Introduces, in an easily understandable format, a set of principles that have been considered inappropriate in corporate settings, but that have proved their merit in high‐performing organizations.
Interview with Edward M. Hallowell, MD, author of Shine: Using Brain Science to Get the Best from Your People
Authors: by Juliet Harrison Interview
Published: July 2011

Purpose

The purpose of this paper is to provide an interview with Edward M. Hallowell, bestselling author, psychiatrist and ADD expert and author of Shine: Using Brain Science to Get the Best from Your People.

Design/methodology/approach

This briefing is prepared by an independent interviewer

Findings

In his latest book, Shine Edward M. Hallowell combines new research into brain science with what we know about performance management to offer a proven process for managers to get the best from their teams and their people. Hallowell introduces what he calls, “the cycle of excellence” – a five‐step plan that draws on his own work of helping people overcome attention deficit problems and become more productive in everyday life.

Practical implications

Provides guidance on how to go about ensuring the happiness and well being of your employees, which will in turn, lead to high performance throughout your organization.

Originality/value

A lot of people do not achieve their best because they are simply in the wrong job. Through his book, and drawing on his professional experiences, Edward is able to provide some guidance on the various instruments that people can use to assess whether they are in the right place or not.
Organizational culture and performance: the role of management accounting system
Authors: Agbejule Adebayo
Published: July 2011

Purpose

This study aims to examine the combined effect of the interactive and diagnostic management accounting system (MAS) use and organizational culture on performance. Using the contingency perspective, this study suggests that the performance is enhanced by the interaction of organizational culture and the simultaneous use of both types of MAS.

Design/methodology/approach

Data were collected through a questionnaire, and responses from 147 senior managers provide support for the research model and demonstrate that each type of organizational culture requires different combinations of both types of MAS uses to enhance performance.

Findings

The results of the study indicate that although both uses of MAS are required, highest performance for flexibility value firms is achieved when high interactive and low diagnostic MAS use is employed. On the other hand, for control value firms, this study indicates that using both high diagnostic and interactive MAS creates a positive effect on performance.

Research limitations/implications

As in the case of most survey empirical studies, this study is static and may not capture the changes in organizational culture over time. To prevent this bias, longitudinal follow up studies would be required. Second, the self‐report data may be affected by common method bias.

Practical implications

The present study indicates that managers should be aware of the dominant values of their organization cultures before deciding to use MAS in a specific way, and thus contributing to the effectiveness of organizations when both interactive and diagnostic are employed simultaneously.

Originality/value

The results of the present study increase extant knowledge and understanding on the knowledge of the relationships between organizational culture and the use of MAS and how they influence performance. This is important because there are few empirical studies that have examined organizational culture using the competing values framework.
Quality of learning facilities and learning environment
Authors: Ndirangu Mwangi , Udoto Maurice O.
Published: July 2011

Purpose

The purpose of this article is to report findings on the perceptions of quality of educational facilities in Kenyan public universities, and the implications for teaching/learning, and the learning environment.

Design/methodology/approach

The study adopted an exploratory descriptive design. A total of 332 and 107 undergraduate students and academic staff respectively from five public universities were randomly selected to participate in the study. The questionnaire was used for data collection.

Findings

The quality of the library, online resources and lecture facilities provided by Kenyan public universities did not meet quality measures of adequacy. They were unable to support the desired educational programmes effectively and facilitate the development of learning environments that support students and teachers in achieving their goals. The facilities were the antithesis of healthy and secure facilities that can provide a stimulating/inspirational setting for the users, critical measures of quality facilities.

Research limitations/implications

The study investigated the quality of learning resources from the perspectives of students and academic staff. Other stakeholders could have given additional perspectives not reported here.

Practical implications

Perceptions of quality of facilities indicated in this study show the need for university managers to focus on the improvement of the same if the quality of learning and learning environment were to be improved.

Social implications

Kenya's public universities can only develop the right calibre of manpower to meet the country's future needs by providing physical and other facilities that promote rigorous scholarship.

Originality/value

Improvement in quality of educational facilities is important for all interested in enhancing student learning and learning environment anywhere.
Optimizing investment decisions in selecting information security remedies
Authors: Shirtz Dov , Elovici Yuval
Published: July 2011

Purpose

This paper proposes a new framework for optimizing investment decisions when deciding about information security remedies.

Design/methodology/approach

The framework assumes that the organization is aware of a set of remedies that can be employed to address end‐effects that have been identified. The framework also assumes that the organization defines its information security policy by setting a minimum level of protection for each end‐effect. Given the two sets of costs, that of the end‐effect and the potential damage it can cause and that of the remedy and the required level of protection from each end‐effect, this framework can be used to identify the optimal set of remedies for a given budget that complies with the organization's information security policy. The framework is illustrated using a practical example concerning investment decision optimization in a financial organization.

Findings

The paper shows that exhausting the information security budget does not assure a higher level of security required by the organisation.

Practical implications

Concentrating on end‐effects and on the organizational requirements eases the process of remedy selection. The proposed methodology circumvents the common process of assuming probabilities of information security events.

Originality/value

This research proposes a practical and an easily implementable framework, enabling the information security manager to align the information security remedies and best practice methodological requirements with organizational budget constraints and business requirements while maintaining a required level of security.
The 14‐layered framework for including social and organizational aspects in security management
Authors: Monfelt Yvgne , Pilemalm Sofie , Hallberg Jonas , Yngström Louise
Published: July 2011

Purpose

The purpose of this paper is to describe the controlled information security project which is designed to investigate, assess and provide tools to improve the information security status in organizations with a focus on public agencies. A central question for the project is how information security issues are communicated within organizations, specifically underlining that communication is control in a cybernetic sense.

Design/methodology/approach

The research method applied can be expressed as applied general systems theory combined with design science. The project is carried out in a number of steps: to design modelling techniques and metrics for information security issues in organizations; to collect data from Swedish governmental agencies; to use the modelling techniques to model communication of information security in organizations from different perspectives; to apply metrics on the data in order to assess information security levels in the agencies; to identify gaps; and to identify needs for improvement.

Findings

The motivation for the research is that communication of information security issues within organizations tend to be insufficient and the mental connections between IT‐security and information security work are weak, which prohibits the organization from learning and adapting in its security work. An entity's authority depends on its ability to control and manage the variety in the 14 layers. The general control objectives needed were implied based on the information security management standard.

Originality/value

The paper focuses on mind to mind communication conditions and how to adapt mechanistic systems.
The politics of sameness in the Australian construction industry
Authors: Loosemore Martin , Phua Florence T.T. , Dunn Kevin , Ozguc Umut
Published: July 2011

Purpose

Australian construction sites are culturally diverse workplaces. This paper aims to compare operative and manager attitudes towards cultural diversity on Australian construction sites, and to examine the strategies that are used to manage it.

Design/methodology/approach

A face‐to‐face questionnaire survey was undertaken of 1,155 construction operatives and 180 supervisors on Australian construction sites.

Findings

The vast majority of operatives and managers are comfortable with cultural diversity. However, there is some anxiety about cultural diversity, especially around safety risks, and there is evidence of racism. Those concerns are more keenly perceived by operatives than by managers. Both operatives and managers see some of the negative issues (discrimination, racist joke telling) as inevitable daily outcomes of cultural diversity on sites. The normalisation of these negative forms of cross‐cultural interaction reveals a pessimistic disposition towards cultural diversity. Cultural diversity policy, and programs, are not seen as a priority by managers, and some see such strategies (e.g. affirmative action plans) as discriminatory, and unfair, since they may favour some groups over others.

Originality/value

No research has compared operative and management attitudes towards cultural diversity in the Australian construction sector. This paper provides a first glimpse into the value attributed to cultural diversity programs by managers within construction sites. These insights will be of value to managers and supervisors who have to manage multicultural workforces in the construction industry. Conceptually, the paper reveals how the “politics of sameness” are hegemonic within the construction industry, presenting as an a priori anxiety towards difference, the normalising of poor cross‐cultural relations, the non‐prioritising of policies to better manage cultural diversity or their ad hoc adoption.
Criteria for achieving efficient contractor‐supplier relations
Authors: Frödell Mikael
Published: July 2011

Purpose

Despite numerous examples of benefits when adapting supplier relationship management in the manufacturing industry, the construction industry still lags behind in such areas as long‐term relationships with suppliers and continuous cost‐reductions. This may be because the characteristics of the construction industry differ from those of the manufacturing industry due to their project‐based structure, its inherent tendency for sub‐optimization and the vast number and variety of suppliers. The purpose of this study is to identify criteria for achieving efficient contractor‐supplier relations in the construction industry and for large contractors.

Design/methodology/approach

The paper draws on the literature on efficiency and differentiation of efficient buyer‐supplier relationships as well as a two‐year case study based on participatory observations and interviews with strategic purchasers at a large Swedish contractor.

Findings

As it is not always possible to increase efficiency in the interface‐related value‐creating processes by only aiming the development and improvement efforts directly at these processes, relationship enablers such as total cost focus, aligned core values as well as willingness and capability for collaboration and development must first be in place. In order to achieve this, the contractor has to adopt a long‐term orientation towards the relationship with the suppliers, which is a decision for the management to make.

Practical implications

Drawing from the findings, this paper elucidates the connection between increased efficiency and input variables in the contractor‐supplier relationship, which might be difficult for contractors to see. Furthermore, contractors need to take responsibility over their own processes in order to be an attractive customer to the supplier.

Originality/value

Even though research within construction has focused on relations between different actors, mostly client and contractor, this paper widens the perspective and takes a grasp of the relationship between contractor and supplier.
Real and accrual‐based earnings management and its legal consequences
Authors: Ibrahim Salma , Xu Li , Rogers Genese
Published: July 2011

Purpose

Prior research suggests that firms manipulate earnings through accruals to achieve certain reporting objectives. Recently, especially following the Sarbanes‐Oxley (SarbOx) Act, researchers have turned their attention to real account manipulation as an alternative. However, there is no evidence on whether the likelihood of being detected by outsiders is different for firms using these alternative manipulation methods. The purpose of this paper is to examine this research question in the context of seasoned equity offerings (SEOs).

Design/methodology/approach

First, the authors compare SEOs to a matched sample of non‐SEOs to document income‐increasing manipulation. Next, they identify SEOs that prompt lawsuits and compare sued and non‐sued firms to determine whether using a particular method of manipulation is more likely to be detected and associated with litigation.

Findings

The authors find evidence of income‐increasing accrual and real manipulation for SEOs in the year prior to the offering in the pre‐SarbOx period, and find some evidence of a shift to real account manipulation post‐SarbOx. The authors examine the subsequent litigation pattern of these SEOs, and find that firms that are subsequently sued have a higher prevalence of income‐increasing discretionary accruals when the lawsuit allegations involve accounting issues. Following SarbOx, investors are paying less attention to accrual manipulation through accounts receivable and there is more scrutiny of real account manipulation.

Originality/value

The implication in this paper is that firms that engage in income‐increasing earnings management are more likely to be sued when they engage in accrual manipulation while other forms of manipulation may be less understood. This finding is important to investors and regulators.
Relative audit fees and client loyalty in the audit market
Authors: Farag Magdy , Elias Rafik
Published: July 2011

Purpose

The purpose of this paper is to examine the stability or loyalty in the auditor‐client relationship. It explores the association between audit fees and auditor loyalty. Specifically, it investigates whether clients paying less audit fees relative to other companies in their industries are more likely to be loyal to their auditors.

Design/methodology/approach

Logistic and ordinal regression analyses are used to compare loyal clients to clients that switched audit firms after controlling for factors that are expected to be associated with client loyalty.

Findings

Results show that relative audit fees have a significant effect on the degree of loyalty of clients to their audit firms. Additional analysis shows that the loyalty of clients that pay higher audit fees relative to similar clients in their industry are highly affected by increases in audit fees. However, the loyalty of clients who pay lower audit fees compared to similar clients in their industry is not affected by further increases in relative audit fees.

Research limitations/implications

The study does not differentiate between auditor dismissal and auditor resignation in the classification of clients that switched auditors. It also does not classify auditor switches into auditor‐initiated switches and client‐initiated switches.

Practical implications

It is cost effective for clients to stay with the same audit firm. Audit firms should be careful when adjusting their audit fees from one period to another, as there is a higher probability of losing a client, when increasing the audit fees, especially if this client is already paying higher audit fees relative to similar clients.

Originality/value

The findings of this study increase the understanding of how relative audit fees affect client loyalty in the audit market.
Attitudes towards questionable negotiation tactics in Turkey
Authors: Erkuş Ahmet , Banai Moshe
Published: July 2011

Purpose

The purpose of this paper is to examine the impact of individualism‐collectivism, trust, and ethical ideology on ethically questionable negotiation tactics, such as pretending, deceiving and lying, in Turkey.

Design/methodology/approach

Survey questionnaires translated from English to Turkish were administered to 400 respondents, of whom 379 fully completed the questionnaires.

Findings

The research empirically corroborated a classification of three groups of negotiation tactics, namely, pretending, deceiving and lying. Turkish negotiators who scored high on horizontal individualism tended to score highly on pretending and deceiving and less on lying, and presented an inverse relationship between scores on those tactics and score on idealism. Trust was not found to be related to any of the negotiation tactics.

Research limitations/implications

The study investigated the respondents' perceptions rather than their actual negotiation behavior. The sample size, though large and inclusive of public and private sector employees, provided limited ability to generalize Turkish negotiator conduct.

Practical implications

The study provides hints to managers negotiating in Turkey of the extent to which Turkish managers would employ ethically questionable negotiation tactics.

Originality/value

This empirical field research is the first to present a model of the antecedents of negotiation tactics in Turkey, a country where negotiation studies are limited and are mostly conducted within the safe controls of the laboratory.