bluuebunny/crossref_metadata_2025 huggingface dataset:
Competency needs in Irish hotels: employer and graduate perspectives
Authors: Nolan Ciara , Conway Edel , Farrell Tara , Monks Kathy
Published: June 2010

Purpose

The purpose of this study is to investigate hotel industry employers' expectations of, and satisfaction with, graduate competencies in comparison with graduate perceptions of what is required for their roles and their satisfaction with how well their education experience prepared them.

Design/methodology/approach

The research involved a questionnaire survey of 41 employers and 33 graduates in the Irish hotel sector, supplemented by a series of interviews. This sector was chosen because it represents the main destination of graduates who specialise in hospitality and tourism management.

Findings

The competencies consistently regarded as important across both samples related to interpersonal and professional knowledge skill domains. However, a number of gaps were evident with regard to satisfaction with how the education experience prepared graduates for careers in the industry.

Research limitations/implications

The study was confined to graduate and employer views on hospitality and tourism management education in Ireland. Its findings would benefit from a future comparative analysis including generic business graduates, as well as support from different national contexts.

Practical implications

The findings highlight the need for greater collaboration and partnership between the industry and education providers in preparing students to meet the needs of the hotel industry. In particular, the focus of the curriculum and the pedagogical approaches used need to be reviewed to ensure closer alignment.

Originality/value

The research focuses not only on the critical competencies needed by hotel managers but also on the level of satisfaction experienced by both graduate and employer samples.
From swampy lowlands to giddy heights
Authors: Storr Lorna , Trenchard Steve
Published: June 2010

Purpose

The purpose of this case study is to describe the design and delivery of a leadership programme for a diverse group of clinicians and middle managers within a British mental health organisation.

Design/methodology/approach

This paper shows how the course was co‐designed between managers, clinicians and higher education, specifically to meet the needs of individuals, teams and the organisation. The authors' thoughts and impressions are presented based on their experience of developing and facilitating this program. Particular attention focuses on notions of leadership, adult learning and organisational change and how these influenced the design of the course. Furthermore, consideration is given to aligning the programme to the organisational culture and strategic plan.

Findings

Drawing on Kolb's experiential learning cycle, a process map for the learning journey emerged which shows how the participants were able to critically blend theory with experience and practice. Using a three‐dimensional model developed by Boydell and Leary (2000) of implementation, improvement and innovation, performance outcomes were identified and placed within a taxonomy of learning. This enabled a more specific and sophisticated approach to eliciting the learning that has taken place. Furthermore, this framework provides an approach to identifying future learning and development needs.

Originality/value

This paper offers the theory and narrative for our approach to designing and delivering a leadership course, reflecting on the impact of the course and the achievements for course participants and the organisation. Given the criticisms that such courses do not make explicit their theories of management and leadership practice nor the educational processes that underpin their design and development, we seek to redress this. Not only do we combine emerging leadership theory with cultural and organisational development needs, relevant methods of adult education were also chosen in order to optimise learning and performance development.
The impact of service encounter quality in service evaluation: evidence from a business‐to‐business context
Authors: Jayawardhena Chanaka
Published: June 2010

Purpose

This paper aims to examine the impact of service encounter quality within a service evaluation model. The conceptual model seeks to incorporate the following constructs: service encounter quality, service quality, customer satisfaction, perceived value, loyalty to the firm and loyalty to the employees.

Design/methodology/approach

A conceptual model was developed based on a comprehensive literature review. A questionnaire was developed with item measures that captures the constructs in the conceptual model. A survey of business customers was undertaken, and a response rate of 18.6 per cent was obtained. The data are analysed via confirmatory factor analysis and structural equation modelling.

Findings

Service encounter quality is directly related to customer satisfaction and service quality perceptions, and indirectly to perceived value and loyalty. The paper offers insights into the specifics of business‐to‐business service dynamics by examining the role of service quality, satisfaction, value on loyalty to both employees of the firm and the firm itself. It demonstrates how firms may be able to contribute to the achievement of organisational objectives through careful and creative management of the service encounter.

Originality/value

Research examining the role that service encounter quality plays within service evaluation models is scarce. Moreover, most service evaluation models are operationalised within a retail customer context. The paper addresses both these shortcomings, by examining a comprehensive service evaluation model which incorporates service encounter quality within a business‐to‐business context.
Complaint resolution management expectations in an asymmetric business‐to‐business context
Authors: Gruber Thorsten , Henneberg Stephan C. , Ashnai Bahar , Naudé Peter , Reppel Alexander
Published: June 2010

Purpose

The purpose of this paper is to gain a deeper understanding of the attributes of effective complaint management in business‐to‐business relationships, and to reveal the underlying benefits that buying organizations are looking for when complaining.

Design/methodology/approach

A semi‐standardized qualitative technique called laddering was applied successfully to an online environment with 22 representatives of companies in the manufacturing industry participating.

Findings

The resulting hierarchical value map displays 13 attributes which exemplify the complaint resolution management expectations. A total of 14 constructs represent consequences of such resolution activities, while four constructs can be interpreted as values. Take “Quick action” is the most important of the expected attributes and behaviours of complaint resolution management. Four consequences seem to dominate the assessment: Financial benefits, Prevention of future problems, Solution, and Effective resolution handling. “Maintain supplier relationships” appears as a dominant value in the perceptions of respondents, with half of them mentioning this as an end.

Research limitations/implications

Owing to the exploratory nature of the study in general and the scope and size of its sample in particular, the findings are tentative in nature. The study involved a group of representatives of large UK manufacturing companies with complaint handling responsibilities and so the results cannot be generalised.

Originality/value

The findings enrich the existing limited stock of knowledge on complaint management in business relationships by developing a deeper understanding of the attributes that complaining customer companies desire from suppliers, as well as the underlying business logic (i.e. values) for these expectations. The quality of the results also suggests that the laddering questionnaire technique can be transferred effectively to an online environment.
Business implications in the subcontracting alliance life cycle: case examples from the Tunisian clothing and textile industries
Authors: Kooli Kaouther , Tiu Wright Len , Wright Adrian
Published: June 2010

Purpose

Dependence on access to European markets through subcontracting relationships with European firms has exposed subcontracting clothing and textile producers in less developed economies to the vagaries of international market competition. This paper aims to examine the problems that such exposure creates and the requirements for developing marketing activities through the concept of the alliance life cycle as a viable solution for a sample of Tunisian clothing and textile firms.

Design/methodology/approach

The inductive reasoning of this research was implemented through qualitative research based on a range of tools derived from a case study and a dual ethnographic approach.

Findings

The main results showed that life cycle stages of the subcontracting firms reflected Schumpeter's creation and destruction cycle of innovation. Therefore, subcontracting firms could learn from their activities with their business customers so that they developed marketing competences in innovative processes. The findings also demonstrated that some of the firms in the Tunisian clothing and textile industries were more successful than others.

Research limitations/implications

This research focused mainly on subcontracting alliances with implications for future study of other alliances for different industries.

Practical implications

The life cycle approach could be of great interest to subcontracting managers in the post Multi Fibre Arrangement era. This approach is relevant mainly for decision makers in providing them with a framework within which they might optimise their marketing strategies and their implementations.

Originality/value

The research originality resides in its Schumpeterian perspective in considering business‐to‐business relationships. The value of the paper is to focus on the evolutionary aspects of relationships between contractors and subcontractors and the patterns of the marketing development within these relationships.
Cost‐benefit analysis: a primer
Authors: Linn Mott
Published: June 2010

Purpose

This paper seeks to show that when managing strategically a library administrator might want to use cost‐benefit analysis to prudently spend money and, consequently, would need to understand this methodology.

Design/methodology/approach

The paper discusses the various types of cost‐benefit analysis and discusses some of their strengths and weaknesses.

Findings

It is helpful for library managers to have a proper knowledge of cost‐benefit analysis.

Practical implications

One methodology is provided that librarians should consider when contemplating what purchases to make.

Original/value

This paper will help librarians better manage their libraries by making them aware of cost‐benefit analysis.
Crisis, disaster, or gift
Authors: Steele Kirstin
Published: June 2010

Purpose

This article seeks to explore easier ways to weather the bad economy.

Design/methodology/approach

The article offers the author's views on how librarians can cope with present economic circumstances.

Findings

Money is not the only element of the librarian's job.

Originality/value

The article urges readers to look at patterns of past economies and their effects on libraries, and suggests how librarians might adapt to changing circumstances.
Talent management for a new era: what we have learned from the recession and what we need to focus on next
Authors: Cheese Peter
Published: June 2010

Purpose

The purpose of this paper is to show what we have learned from the recession.

Design/methodology/approach

This paper indicates areas of change which need to be made. How to better manager people, particularly with a more diverse workforce, how to manage change, how to deal with uncertainty, and using the opportunity to align and engage the managers as a result.

Findings

With the heightened levels of concern amongst top business leaders, now is the time to again raise the game of talent management.

Originality/value

Although there is still much fire fighting going on in many businesses and we are not out of the woods yet, now is the time to start to stand back more and think strategically.
Interview with Sylvia Anne Hewlett
Authors: by Juliet Norton Interview
Published: June 2010

Purpose

The purpose of this paper is to provide an interview with Sylvia Anne Hewlett, founder and president of the Center for Work Life Policy and Director of the Gender and Policy Program at Columbia University's School of International and Public Affairs.

Design/methodology/approach

This briefing is prepared by an independent interviewer.

Findings

Sylvia is a member of the World Economic Forum Council on the Gender Gap. She is the author of nine books including When the Bough Breaks (winner of a Robert F. Kennedy Memorial Book Prize), and, most recently, Off‐Ramps and On‐Ramps. This interview discusses her recent publication: Top Talent: Keeping Performance Up When Business is Down and how to engage and retain talent in the workplace.

Practical implications

Provides strategic insights and practical thinking that have influenced some of the world's leading organizations.

Originality/value

This interview provides insights into the strategies that employers should adopt to retain and engage talent and how organizations can better communicate with their employees following the economic downturn.
Interview with Takashi Shimamura (“Shima”)
Authors: by Juliet Norton Interview
Published: June 2010

Purpose

The purpose of this paper is to provide an interview with Shimamura Takashi, Nike Japan HR Business Partner and Asia Talent Acquisition Director for Nike, Inc.

Design/methodology/approach

This briefing is prepared by an independent interviewer.

Findings

Takashi Shimamura, Nike Japan HR Business Partner since 2006, has abundant experience of talent planning and development in multinational operations as well as in bridging Japanese business with global business operation. His strength is in identifying focused “people & organizational agendas/strategies” to meet business imperatives in real teams, as opposed to just in theory, and implementing in a flexible manner.

Practical implications

Provides strategic insights and practical thinking that have influenced some of the world's leading organizations.

Originality/value

This interview provides insights into the employee engagement and talent management strategies that have been implemented by Nike, one of the most recognized international brands in the world.
Estimating the Value Added by Big 8/6/5 Auditors Using Earnings and Cash Response Coefficients
Authors: Stevenson‐Clarke Peta , Hodgson Allan
Published: June 2010

This paper estimates the value added by Big 8/6/5 auditors after controlling for the permanent and non‐permanent impact of earnings and cash flows using linear and nonlinear (arctan) regression models. The linear model shows significant value added for industrial firms that utilise Big 8/6/5 auditors; while an arctan model shows that large auditors value‐add by attesting to the permanence of earnings for large firms. We demonstrate that refinements to the audit research can be made by using response coefficients to filter out the different timing components inherent in earnings and cash flows.
A Review of Australian Audit Pricing Literature
Authors: Ferguson Andrew
Published: June 2010

This paper provides a review of the extensive contributions made to the audit pricing literature by researchers utilizing Australian data. Recent United States [hereafter US] regulatory requirements under the Sarbanes Oxley Act (Section 102) have mandated disclosure of audit fees. As such this is a useful occasion to review the existing Australian audit pricing research, since the audit fee disclosure advantage once enjoyed by Australian researchers has now effectively dissipated. Beginning with the origins and genesis of audit pricing research in Australia, this review then discusses the key contributions to the literature over time. It concludes with some brief discussion of potential research directions.
Educators’ Epistemological Beliefs of Accounting Ethics Teaching: A Cross‐Cultural Study
Authors: Auyeung Pak K. , Dagwell Ron , Ng Chew , Sands John
Published: June 2010

This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed global interest in accounting ethics in recent years following the reported breaches of ethical conducts by individuals from different cultures. In Pratt’s model, conceptions of teaching should be an interdependent and internally consistent trilogy of beliefs, intentions and actions. The purpose of this empirical study is to sketch an outline of how accounting ethics education is broadly understood by accounting educators from three different cultural backgrounds, the Anglo‐influenced Australian, the Chinese and the Moslem‐dominated Malaysian. It explores the cross‐cultural variations in their epistemological beliefs of what to teach, objectives to achieve, the ethics educator, and the learning process. Results suggest that Australian and Malaysian accounting educators differed significantly in their epistemological beliefs on the source of knowledge as well as the acquisition of knowledge. Interestingly, there were no significant statistical differences in the epistemological beliefs held by participants in this study concerning other issues in accounting ethics education, i.e. the delivery of ethics education, transferability, goals of ethics education, separate course, and qualification.
Assigned Auditors and Market Valuation: Korean Evidence
Authors: Woo Jeong Seok , Kim Jinbae , Yoon Sungsoo
Published: June 2010

In Korea, a regulatory body can assign auditors to firms if they possess certain characteristics that cast doubt on auditor independence or the reliability of accounting disclosures. This paper investigates whether such mandatory assignment of auditors improves investors’ perceptions of the quality of accounting information. Using over 4,000 firm‐year observations from 1994 to 2002, we find that investors respond more favorably to positive earnings audited by assigned auditors than to those audited by non‐assigned auditors. Negative earnings, however, do not lead to significantly different reactions. Capital market participants respond more favorably to the book value of equity audited by assigned auditors than to that audited by non‐assigned auditors.
The Use and Perceived Merit of Customer Accounting in New Zealand
Authors: Lord Beverley R. , Shanahan Yvonne P. , Nolan Benjamin M.
Published: June 2010

As Lindsay (1994, 1995) encourages validation of existing results, this research replicates Guilding and McManus (2002) in a New Zealand (NZ) context. The usage and perceived merit of customer accounting practices were lower in NZ than in the Australian study. Few of the regressions where customer accounting usage and perceived merit were dependent variables revealed a statistically significant role for competition intensity and market orientation. There was some minor support for the perceived merit of customer accounting being higher in companies experiencing medium levels of competition intensity.
Diffusion of Tax Innovation and Post‐Audit Settlement
Authors: Yoon Sungsoo , Won Yoo Seung
Published: June 2010

This study investigates how a tax agency would assess the liability of a taxpayer who has first adopted a new, controversial tax‐saving scheme, which might be employed by other taxpayers. The tax agency’s post‐audit assessment to the first taxpayer influences whether and how the innovation will diffuse among taxpayers. We find that it is optimal for the tax agency to settle the issue regardless of whether and how fast the innovation diffuses. A trial is too costly an option for the agency: losing in court would make the innovation public knowledge, and other taxpayers would immediately adopt the new scheme. Neither the number of other taxpayers nor the speed of diffusion affects the amount of the optimal post‐audit assessment. These results suggest that a tax practitioner who markets a new tax‐saving scheme need not limit the speed of diffusion for fear of an aggressive response from the agency.
Components of Accruals, Losses and Future Profitability
Authors: Wu Hai , Fargher Neil
Published: June 2010

Recent research examines the implications of components of accruals for future profitability. Because the persistence of earnings varies with the level of company profitability, we expect differences between profitable and loss‐making companies in the association between components of accruals and future profitability. Using the approach adopted by Richardson, Sloan, Soliman and Tuna (2006) we find evidence suggesting that the components of accruals related to revenue growth and to change in asset turnover are less persistent than the cash flow component of earnings for profitable Australian companies. For loss‐making companies, however, the persistence of the accrual component of earnings is found to be higher than for the cash flow component of earnings, suggesting that the accrual component is more informative than the cash flow component in explaining period ahead profitability for many currently unprofitable companies.
Recent developments in accounting education and the future of the AICPA 150‐hour requirement
Authors: AlHashim Dhia D. , Weiss Earl J.
Published: June 2010

The globalization of businesses, the increasing complexities of business transactions, and advances in information technology that are facilitating electronic commerce and communication are challenging the relevance and usefulness of traditional accounting education. This paper deals with recent changes in accounting education needed to prepare accounting students to face the challenges of the 21st Century. In addition, this paper investigates the future of the AICPA 150‐hour requirement, with emphasis on California.
Emerging trends in Ukrainian management styles and the challenge of managerial talent shortage
Authors: Fuxman Leonora
Published: June 2010

Many Ukrainian firms experience managerial difficulties due to a lack of qualified managers. This shortage of managerial talent affects many firms, regardless of their size and origin. To solve this problem, small/entrepreneurial firms as well as medium‐size firms rely mainly on their own
managerial talents, while larger organizations turn to consulting management. Consulting management in the Ukraine is still in its infancy and suffers from a lack of managerial and restructuring experience in a free‐market economy. This paper explains an organizational improvement model developed based on a small advertising agency that could be generalized for use by other firms.
A Framework for multilevel organization analysis in developing countries
Authors: Farashahi Mehdi , Molz Rick
Published: June 2010

There is an ongoing debate over the transference of managerial and organizational skills, techniques, values and culture from developed countries to developing countries. We argue there is a false underlying assumption among academics in developed countries that the theoretical template of managerial and organizational attributes in developing countries is similar to what one finds in developed countries. Two key analytical insights are offered. First, we explicitly differentiate organizational, environmental and cultural characteristics of developed and developing countries. Second, we apply Scott’s (1992) natural/ecological level of analysis to create a framework to better carry out organizational analysis in developing countries.
Market structure, performance and efficiency in european banking
Authors: Papadopoulos Simeon
Published: June 2010

This paper explores the issue of efficiency in European banking. It tries to distinguish among the market‐structure and efficient‐structure hypotheses by incorporating into our empirical analysis measures of X‐efficiency and scale‐efficiency. Tests of the four hypotheses (the two market power hypotheses and the two efficient structure hypotheses) were performed by regressing measures of concentration, market share, X‐efficiency and scale efficiency against profits. Our empirical findings seem to suggest that the two efficient structure variables do not help in the explanation of the variability of bank profits and, hence, these results do not provide any support for the two
efficient structure hypotheses. Our findings also indicate that big banks are more X‐efficient than small banks. This result seems to suggest that there are cost advantages associated with greater bank size.
Liquidity ‐ profitability tradeoff: An empirical investigation in an emerging market
Authors: Eljelly Abuzar M.A.
Published: June 2010

This study empirically examines the relation between profitability and liquidity, as measured by current ratio and cash gap (cash conversion cycle) on a sample of joint stock companies in Saudi Arabia. Using correlation and regression analysis the study found significant negative relation between the firm’s profitability and its liquidity level, as measured by current ratio. This relationship is more evident in firms with high current ratios and longer cash conversion cycles. At the industry level, however, the study found that the cash conversion cycle or the cash gap is of more importance as a measure of liquidity than current ratio that affects profitability. The size variable is also found to have significant effect on profitability at the industry level. Finally, the results are stable over the period under study.
Users’ perception of corporate information in Saudi Arabia: An empirical analysis
Authors: Al‐Razeen Abdulrahman , Karbhari Yusuf
Published: June 2010

This study examines the perceptions of the users of eight different sources of corporate information available in Saudi Arabia. The sources of information includes annual corporate reports, interim reports, specialists advice, friend’s advice, newspapers and magazines, specialised publications, direct information from companies and market rumours. Our sample comprises of five major user groups, namely individual investors, institutional investors, creditors, governmental officials, and financial analysts. The study reveals that the corporate annual report was the most important source of corporate information to all of the participating user groups. Individual investors were found to attach lower importance to obtaining information directly from companies than the other groups in our sample. The fact that creditors valued direct information from companies more importantly than the other groups is perhaps because creditors in Saudi Arabia are in a much stronger position to demand formal information from companies.
Procedural justice as mediator between participation in decision‐making and organization citizenship behavior
Authors: Muhammad Ali H.
Published: June 2010

This article examines the relationship among participation in decision‐making, employee’s perceptions of procedural justice and employee citizenship behavior. An employee’s perceptions of procedural justice is proposed to mediate the relationship between participation in decisionmaking and employee citizenship behavior. Data from 266 employees from 12 Kuwait business organizations indicate that: (1) participation in decision‐making is positively related to procedural justice perceptions, and (2) procedural justice perceptions mediate the relationship between participation in decision‐making and one of two organizational citizenship behavior dimensions.
Gender and business performance of Kuwait small firms: A comparative approach
Authors: Alowaihan Abdullah Kh.
Published: June 2010

The performance of Kuwaiti small firms was examined, with specific attention paid to gender as a differentiating factor. Differences and similarities between the two gender groups were discussed with respect to human capital variables, family situation factors, business characteristics, and financial performance indicators. The results showed that women had less business experience, higher education levels, and were older than their male counterparts. Furthermore, the results showed that women‐owned firms suffered from liability of newness and their financial performance was significantly lower than men‐owned firms.
E‐Commerce relationships: The impact of trust on relationship continuity
Authors: Ratnasingam Pauline
Published: June 2010

Most research has emphasized the interpersonal components of trust involved in establishing ecommerce relationships while limited attention has been paid on the technology and its interactions on e‐commerce relationships. This paper examines the impact of two forms of trust in e‐commerce relationships namely; technology trust relating to institutional structural assurances and security mechanisms embedded in e‐commerce technologies; and relationship trust referring to trading partners competent, predictably, reliability, and benevolence in the e‐commerce relationship. Based on the findings of a previous study that examined inter‐organizational dyads in business‐to‐business e‐commerce participation, we identify and illustrate how e‐commerce relationships evolve applying four modes in e‐commerce relationships namely; learning, monitoring, collaborating and distancing modes. We develop a number of propositions to facilitate empirical testing and indicate the framework’s key implications for future research and managerial practice.
The value relevance of earnings and book values in equity valuation: An international perspective ‐ The case of Kuwait
Authors: El Shamy Mostafa A. , Kayed Metwally A.
Published: June 2010

This study examines the value relevance of earnings and Book values derived under the Kuwaiti accounting system that assures a complete compliance with the International Accounting Standards. Using a valuation model provided by Ohlson (1995), the study uses statistical association between stock prices and both earnings and book values to measure value‐relevance of the accounting system. The study also compares the incremental explanatory power of earnings and book values and examines some conditions under which earnings or book values would explain a relatively higher proportion of the variation of stock prices. The results show that earnings and book values jointly and individually are positively and significantly related to stock prices. The incremental information content of earnings is greater than that of book values. Earnings become less value‐relevant and book values more so as firms experience negative earnings. The best fit for the model was obtained for the industrial and food sectors followed by service and financial institutions. Earnings add more to the overall explanatory of the valuation model than book values for financial institutions, services, investments and real estate sectors; whereas book values have superiority only for the industrial sector. The results of our study are generally consistent with the results obtained from U.S. and other developed markets except for the fact that the incremental information content of earnings is greater than that of book values.
Basking in the glow of superstars: Demand for top managers by domestic firms and MNCS in the advertising industry
Authors: Sanford Douglas
Published: June 2010

Superstars, or prominent managers who are responsible for strategic external relationships, are a resource for domestic firms and multinational corporations (MNCs). Theory suggests that MNCs employ superstars to manage organizational legitimacy and offer greater compensation and
promotion potential. Domestic firms may employ superstars to enhance their organizational identity and offer them status and a supportive organizational environment. Empirical analysis of 411 advertising agencies in the U.S. and 239 superstars in advertising suggests that domestic agencies have a slight but statistically significant advantage in attracting and retaining superstars relative to MNCs. The strategic implications for domestic firms and MNCs are discussed.
Consumers’ evaluations of online reference price advertisement
Authors: Yuan‐Shuh Lii Danny , Lee Monle
Published: June 2010

The purpose of this study is to examine differences in consumers’ perceptions of an acceptable price range and their responses to the advertised reference price in terms of internal reference price, price‐search intention, and perceived value between online and offline retail channels. This
research uses a 2 (plausible and implausible reference prices) x 2 (online and offline retail channels) between‐subjects experimental design. A convenient sample of 151 Taiwanese graduate students that have prior experience shopping online are recruited as subjects. Results are shown and managerial implications and directions for future research are then discussed.
Knowledge management in its context: Adapting structure to a knowledge creating culture
Authors: Sabri Hala
Published: June 2010

This study focuses on knowledge management in relation to its organizational context. It argues that knowledge management is not just computer and information systems; it embodies organizational processes that seek to augment the creative, innovative capacity of human beings. Specifically, the study regards the compatibility between the organizational structure and corporate culture essential for activating a knowledge base culture in modern organizations. The study sets a proposed framework on how to transform Arab bureaucracies into knowledge creating cultures by means of designing the right structure in which information sharing, learning, and knowledge formation should be parts of the organizational norm.
Factors influencing corporate compliance with financial reporting requirements in New Zealand
Authors: Deshpande Satish P. , Joseph Jacob
Published: June 2010

The objective of this research was to examine factors that impact union elections in the trucking sector. Since trucking firms are labor intensive, unions can have an impact on the cost of doing business and competitiveness. One hundred and ninety‐nine union elections conducted by the National Labor Relations Board in trucking firms between January 2001 and December 2002 were examined. Type of union, size of bargaining unit, election delays, and voter turnout significantly impacted union win rates. Type of election, type of state, and type of bargaining unit did not impact union win rates. Implications for managers, educators, and union leaders in trucking are discussed.
Relationship of organization citizenship behavior and objective productivity to managerial evaluations of performance in India
Authors: Moideenkutty Unnikammu , Blau Gary , Kumar Ravi , Nalakath Ahamedali
Published: June 2010

This paper replicates with a unionized, Indian sample, the well‐established finding that managerial evaluations of employee performance are affected by both objective productivity and organizational citizenship behavior. Data from the managers of 104 Indian pharmaceutical sales
representatives and company records replicated the findings of previous research. While objective productivity alone accounted for 9 percent of the variance in subjective performance, objective productivity and organizational citizenship behavior together accounted for 41 percent of the variance. Implications of the findings for future research and managerial practice are discussed.
Burnout, supervisory support, and work outcomes: A study from an Arabic cultural perspective
Authors: Muhammad Ali H. , Hamdy H. I.
Published: June 2010

This study examines the relationships among those who have experienced burnout, supervisory support and work outcomes (job satisfaction, organizational commitment, and intension to leave) within the framework of the Arabic culture. Supervisory support is proposed to moderate the
relationships between experienced burnout and work outcomes. Data from 308 Arab employees from 7 Kuwait business organizations indicate that: (1) experienced burnout is negatively related to job satisfaction, and organizational commitment, (2) experienced burnout is positively related to intention to leave and, (3) supervisory support moderate the relationships between experienced burnout and work outcomes.
Assessing the environment for small and medium enterprises success in sichuan, China
Authors: Zhu Min , Camp Robert C. , Garg Rajendar
Published: June 2010

The purpose of this paper is to provide a profile of the environment for development of Small and Medium Enterprises (hereinafter referred to as SMEs) in Sichuan, China. Focus group discussions and case analyses were used to diagnose problems that SMEs encountered in technology implementation and institutional innovation in Sichuan. Data from a layered sample survey was used to assess how the environment could influence the growth of SMEs and to examine what the SMEs need for their future development. The findings indicate that market success for the SMEs was mainly a function of market development/low labor cost/high efficiency/ and operational methods. Failure was generally caused by a lack of funds and/or market fraud. The results also suggest that the environment needs to be improved mainly on government efficiency and market disciplines. The research also gave policy suggestions that local government should conduct to help the SMEs to develop especially in operation and commercialization.
The Dominant perspective, instituitional ownership, and corporate efficiency: An empirical investigation
Authors: Chowdhury Shamsud D.
Published: June 2010

This study is an attempt to verify the mostly anecdotal or case‐based assertions regarding the imperviousness of Japanese management to the threats of large institutional stockholders. Using data drawn from 118 corporations in five industry sectors, and applying an econometric technique, we propose to verify the differences, if any, in the relationship of a set of eight firmlevel strategic attributes and corporate efficiency across two distinct institutional ownership settings: high versus low. The test results reveal a structural homogeneity across both settings, suggesting that Japanese managers are independent of pressures from institutional owners across high and low levels of ownership. The study’s academic and managerial implications are also given.
Users’ opinions about different aspects of accounting harmonization: Evidence from the gulf co‐operation council (GCC)
Authors: Naser Kamal , Al‐Khyal Tawfeek , Nuseibeh Rana , Al‐Tweel Ibrahim
Published: June 2010

This study investigates the perception of users of corporate annual reports about various aspects of accounting harmonization. To serve this purpose, a questionnaire was distributed to four user groups (investors, government officials, auditors and academics). The results of the analysis
revealed that sharing the same language, as well as sharing similar economic and cultural features are the most important factors expected to positively affect the harmonization of accounting practices in the GCC countries. However, the most important factors expected to obstruct accounting harmonization practices across GCC countries are the lack of professional and legal requirements as well as enforcement problems. The outcome of the analysis also
revealed that harmonization is expected to (1) improve comparison between companies, (2) increase usefulness of financial information to decision makers, and (3) ensure consistency in the use of accounting rules over time. It was also evident from the analysis that lack of harmonization is viewed as the most likely factor to prevent some investors from investing across the GCC countries.
Comparing correlates of organizational citizenship versus in‐role behavior of sales representatives in India
Authors: Moideenkutty Unnikammu , Blau Gary , Kumar Ravi , Nalakath Ahamdali
Published: June 2010

Using a sample of 103 Indian supervisor‐pharmaceutical sales representative dyads, this study hypothesized that procedural justice, distributive justice, perceived organizational support, and communication satisfaction with supervisor would have a stronger positive relationship to organizational citizenship behavior than to in‐role behavior. Supportive result was found for one variable, i.e., communication satisfaction with supervisor had a stronger relationship to organizational citizenship behavior.
Fiscal policy and political limitations in the European Union
Authors: Ghannadian Farhad F.
Published: June 2010

In the Euro zone unlike monetary policy, fiscal policy has to be coordinated with the limitations imposed by the Stability and Growth pact. Continuous violations of the Stability and Growth Pact by the powerful members of the European Union such as Germany and France have stymied the progress that has been made in the formation of a single currency. This article examines the delicate nature of this pact and the policies needed to maintain its success. Flexibility of policies in the intermediate may be needed so that members can maintain their positions without paying huge financial penalties.
The conceptual framework concept and the allocation of incomes in the consolidated entity: Its impact on financial ratios
Authors: Aceituno Frias , Bolivar Rodriguez
Published: June 2010

The majority stockholders are not the same as parent company stockholders in a consolidated entity when one or more subsidiaries own parent company’s shares. In this milieu, the allocation of income could be performed: a) among majority and minority stockholders; b) among parent company stockholders and minority stockholders. Considering minority interest as a component of the consolidated equity, this paper demonstrates how the criterion used to allocate income can influence on the consolidated financial statements and, thereby, analysis based these financial statements.
Organizational structure and organizational climate as potential predictors of job stress: Evidence from Malaysia
Authors: Nasurdin Aizzat Mohd. , Ramayah T. , Chee Beng Yeoh
Published: June 2010

The aim of this study is to determine the effects of organizational structure (formalization and centralization) and organizational climate on job stress in a non‐Western context. Data were collected from a sample of 151 salespersons working in the stock broking industry of Malaysia. Regression results demonstrated that both structural variables (formalization and centralization) have a positive influence on job stress. Organizational climate dimension, however, has no effect on stress. Implications for managerial practice and future research are provided.
Managing expatriate: The role of mentors
Authors: Jassawalla Avan R. , Asgary Nader , Sashittal Hemant C.
Published: June 2010

Sending key managers on foreign assignments is common practice for multinational and international firms. Although firms spend considerable resources to support expatriates, the return they receive remains disappointing. Current research suggests that expatriates are very likely to cut short their visit, and/or return to dissatisfying careers. Effective mentoring promises to remedy some of these problems, yet few firms seem to implement the mentor concept in practice. Based on depth‐interviews of expatriates, we delineate the mentor’s role both in the home and host office. We also develop a checklist of activities for home‐office mentors.
Labor relationships strategies, tactics, and post‐election management practices in trucking
Authors: Deshpande Satish P.
Published: June 2010

The purpose of this paper was to explore various labor relations strategies and tactics used by trucking companies in union elections in the United States. In addition, the paper also examined how trucking firms changed their HRM practices after an election. The study, conducted in Summer of 2003, is based on a survey of trucking firms that had a union election between January 2001 and December 2002. Union suppression was the dominant and the most successful labor relations strategy. Some widely used management tactics during an election included hiring a labor lawyer, spreading rumors about job loss, and using a consultant known for breaking unions. After the election, significant increases in many progressive HRM practices were reported in firms regardless of the election outcome. But only firms where unions lost elections reported a significant increase in productivity and service quality. Implications for managers, educators, and union leaders in trucking are discussed.
Using cost benefit analysis to justify digital library projects
Authors: Cervone H. Frank
Published: June 2010

Purpose

The purpose of this paper is to describe how cost benefit analysis can be used as a tool for financial‐based decision making in digital library project management.

Design/methodology/approach

Using theory and example, the author discusses the use of cost benefit analysis in cases where the financial value of costs versus benefits must be considered.

Findings

Cost benefit analysis is useful as a tool for making project decisions based on financial considerations. However, given the inherent subjectivity of valuation of intangibles, the outcome of a cost benefit analysis is not absolute.

Originality/value

This paper fills a gap in the digital library project management literature by applying a tool that has been traditionally used in large‐scale, governmental project plans to the world of library project management. In doing so, project managers in libraries will be better prepared to make decisions based on financial considerations.
Using XFDU for CASPAR information packaging
Authors: Dunckley Matthew , Ronen Shahar , Henis Ealan A. , Rabinovici‐Cohen Simona , Reshef Petra , Conway Esther , Giaretta David
Published: June 2010

Purpose

The purpose of this paper is to describe the use of XML formatted data unit (XFDU) technology to implement OAIS‐based information packaging in the CASPAR project.

Design/methodology/approach

The paper outlines new tools and techniques in working with XFDU for the purpose of preserving complex digital information.

Findings

The preservation of digital assets was facilitated by using the features of XFDU in the CASPAR project.

Practical implications

The paper is of interest to those responsible for the archival or long term preservation of digital assets.

Originality/value

The paper demonstrates new tools and techniques, which together provide an integrated system suitable for solving complex issues of preserving digital assets using information packaging.
dmBridge
Authors: Lampert Cory , Dolski Alex , Egan Brian
Published: June 2010

Purpose

Development of library digital initiatives increasingly requires integration of new technologies and collaboration between staff to accomplish specialized responsibilities. Yet, as responsibilities have evolved, the software tools used to fulfill them have largely failed to keep pace. This paper aims to show how UNLV Libraries overcame these challenges by developing a collaborative workflow model in a team with mixed technical skills.

Design/methodology/approach

The paper offers a case study of one library's effort to transform inefficient web development processes in the digital library unit into an agile, collaborative team workflow through the development of a tool (dmBridge) that helps to reduce redundancies and encourage cooperation in the digital library design process.

Findings

dmBridge came about in response to the growing necessity to create a sustainable digital library workflow within a framework capable of accommodating advanced customizability and relatively simple web development for CONTENTdm digital collections.

Practical implications

As libraries seek to extend technology and digitization partnerships and cultivate successful grant funding, the authors demonstrate how development of tools like dmBridge can deliver an improved user experience, boost project efficiency, and support the strategic goals of the institution.

Originality/value

dmBridge fills a need for a more modern, feature‐rich, customizable digital collections framework. In doing so, it has brought about a considerable transformation in digitization projects workflow and resource provisioning.