bluuebunny/crossref_metadata_2025 huggingface dataset:
Exploring geographical dispersion in Thailand‐based food supply chain (FSC)
Authors: Kittipanya‐ngam Pichawadee , Shi Yongjiang , Gregory Mike J.
Published: October 2011

Purpose

The purpose of this paper is to explore the key influential factors and their implications on food supply chain (FSC) location decisions from a Thailand‐based manufacturer's view.

Design/methodology/approach

In total, 21 case studies were conducted with eight Thailand‐based food manufacturers. In each case, key influential factors were observed along with their implications on upstream and downstream FSC location decisions. Data were collected through semi‐structured interviews and documentations. Data reduction and data display in tables were used to help data analysis of the case studies.

Findings

This exploratory research found that, in the food industry, FSC geographical dispersion pattern could be determined by four factors: perishability, value density, economic‐political forces, and technological forces. Technological forces were found as an enabler for FSC geographical dispersion whereas the other three factors could be both barriers and enablers. The implications of these four influential factors drive FSC towards four key patterns of FSC geographical dispersion: local supply chain (SC), supply‐proximity SC, market‐proximity SC, and international SC. Additionally, the strategy of the firm was found to also be an influential factor in determining FSC geographical dispersion.

Research limitations/implications

Despite conducting 21 cases, the findings in this research are based on a relatively small sample, given the large size of the industry. More case evidence from a broader range of food product market and supply items, particularly ones that have significantly different patterns of FSC geographical dispersions would have been insightful. The consideration of additional influential factors such as labour movement between developing countries, currency fluctuations and labour costs, would also enrich the framework as well as improve the quality and validity of the research findings. The different strategies employed by the case companies and their implications on FSC location decisions should also be further investigated along with cases outside Thailand, to provide a more comprehensive view of FSC geographical location decisions.

Practical implications

This paper provides insights how FSC is geographically located in both supply‐side and demand‐side from a manufacturing firm's view. The findings can also provide SC managers and researchers a better understanding of their FSCs.

Originality/value

This research bridges the existing gap in the literature, explaining the geographical dispersion of SC particularly in the food industry where the characteristics are very specific, by exploring the internationalization ability of Thailand‐based FSC and generalizing the key influential factors – perishability (lead time), value density, economic‐political forces, market opportunities, and technological advancements. Four key patterns of FSC internationalization emerged from the case studies.
Supply chain management practices in the electronics industry in Malaysia
Authors: Pandiyan Kaliani Sundram Veera , Razak Ibrahim Abdul , Chandran Govindaraju V.G.R.
Published: October 2011

Purpose

The purpose of this paper is to explore the effects of different dimensions of supply chain management practices (SCMP) on supply chain performance (SCP) in the electronics industry in Malaysia.

Design/methodology/approach

The study employed the quantitative method where convenience sampling and self‐administrated survey questionnaires were sent to 125 electronics firms in Malaysia. The research framework was tested using variance‐based structural equation model, the partial least squares (PLS) method.

Findings

The empirical results of PLS indicate that six of the seven dimensions of SCMP have a significant positive effect on SCP. Furthermore, agreed vision and goals shows a greater influence than other dimensions of SCMP.

Research limitations/implications

This study took a narrow focus solely on the electronics manufacturing industry with a relatively small sample size of respondents. Also the data were only collected from single respondents in an organization. However, being the first study to explore the dimensions of SCMP and how those dimensions relate to SCP, the study shapes the pathway for future research.

Practical implications

The results offer insights to SCM practitioners and policy makers on the importance of SCMP to increase the competitiveness of manufacturing industry in terms of SCP.

Originality/value

This study employs a newly developed framework based on existing theoretical arguments to empirically examine the relationship between two important factors, the SCMP and SCP. This study is perhaps one of the first to address the effect of SCMP that includes combination of comprehensive practices and system approach towards the overall performance of the supply chain.
The effects of intangible investments on future OCF
Authors: Boujelben Saoussen , Fedhila Hassouna
Published: October 2011

Purpose

The main purpose of this study is to investigate the relationship between intangible investments (R&D, advertising, training, software acquisitions and quality) and the ability of firms to generate future OCF (hereafter cash‐flow from operations).

Design/methodology/approach

The authors developed dynamic panel models to estimate the relationship between intangible investments and three subsequent periods cash flows. These models are estimated using generalized method of moments (GMM), on a panel of 300 observations related to 50 Tunisian manufacturing firms and six years of data (2001‐2006).

Findings

The findings show a positive and significant effect of intangible investments on future operating cash flows. First, this result confirms the main hypothesis of resource based view (RBV). Second, it is found that investments in R&D, quality, and advertising have significant effects on future cash flows from operations. While the effect of R&D activities and quality persists until the third lagged period, the effect of advertising expenditures is rapid and temporary.

Practical implications

The investigation provides an empirical validation on the role of intangible investment in generating and sustaining competitive advantage. The significant effect of R&D and quality expenses indicates the role of these activities in adding value to the firm product, and hence in the creation of competitive advantage which allows the firm to manage the components of its operating cycle, especially cash received from customers, resulting in superior future cash flows from operations.

Originality/value

First, the use of cash‐flow basis, as an alternative approach to accrual basis, for intangibles valuation avoids the shortcomings of accrual‐based performance measures in forecasting future operating cash flows because of earnings management practices. Second, the majority of the research dealing with the valuation of intangibles has been conducted in the context of developed countries, therefore in terms of the relevance of intangible investments significantly less is known about emerging economies. The choice of Tunisia, in this regard, is a particularly important contribution to the research on emerging economies.
Mergers and acquisitions in the insurance sector: reducing information asymmetry
Authors: Fustec Alan , Faroult Tanguy
Published: October 2011

Purpose

According to several authors 50 per cent of mergers and acquisitions (M&A) operations destroy value. The aim of this paper is to study the reasons why it happens and to seek to reveal that intangible assets, which are increasingly important in today's economy, must be better assessed during the due diligence phase.

Design/methodology/approach

The authors present a part of the French intangible assets measurement approach, which has been published by the French Intangible Assets Observatory. The methodology proposes an extended balance sheet which is an interesting addition to the IAS‐IFRS intangible standard. It identifies 12 classes of intangible assets including human capital and customer capital.

Findings

The paper proposes a due diligence approach, using the French methodology and applies it to the insurance sector.

Research limitations/implications

This paper is not an academic paper. However, a significant research program is now underway in France. Academic publications are expected to be submitted.

Practical implications

The practice of intangible due diligence is a key issue in today's increasingly intangible economy. This practice is on the verge of a very strong development.

Originality/value

The paper presents a systemic approach to intangible assets. It answers a key question: what are the main assets that are necessary to start and continue a process of value creation? Accounting only recognizes the intangible assets that are not overly volatile, for prudential reasons. But even if customers or teams are “too intangible” for accountants, they are required to generate cash flows. If they are not evaluated, the process of wealth creation is not under control. This is crucial in M&A.
Intellectual capital and firm performance in Australia
Authors: Clarke Martin , Seng Dyna , Whiting Rosalind H.
Published: October 2011

Purpose

This study aims to examine the effect intellectual capital (IC) has on firm performance of Australian companies.

Design/methodology/approach

Quantitative data are collected for Australian companies listed between 2004 and 2008. IC is measured using Pulic's value added intellectual coefficient (VAIC) and its components (human, structural and capital employed efficiencies (HCE, SCE, CEE)). Direct and moderating relationships between VAIC, HCE, SCE, and CEE and four measures of performance are statistically analysed.

Findings

The results suggest that there is a direct relationship between VAIC and performance of Australian publicly listed firms, particularly with CEE and to a lesser extent with HCE. A positive relationship between HCE and SCE in the prior year and performance in the current year is also found. However evidence also suggests the possibility of an alternative moderating relationship between the IC components of HCE and SCE with physical and financial capital (CEE) which impacts on firm performance.

Research limitations/implications

There are some missing data and some transgression of the assumptions of OLS regression.

Originality/value

This paper presents the first study of the IC relationship with firm performance in Australia. Inconclusive results from prior studies in developing countries suggested the need for a study from a developed country such as Australia. The paper is also the first to investigate whether IC moderates the relationship between CEE and firm performance.
Understanding the knowledge management‐intellectual capital relationship: a two‐way analysis
Authors: Seleim Ahmed A.S. , Khalil Omar E.M.
Published: October 2011

Purpose

Knowledge management (KM) and intellectual capital (IC) are believed to influence each other, and the relationship between the two constructs is of vital importance to organizational effectiveness. While a two‐way relationship between KM and IC is conceivable, the relevant empirical research has yet to produce satisfactory evidences on the nature of the relationship between the two constructs. This paper aims to empirically investigate the plausible KM‐IC two‐way relationship in the Egyptian software industry.

Design/methodology/approach

This research adopts a cross‐sectional field survey strategy. It adopts a research model depicting a two‐way relationship between KM processes and IC dimensions. Two sets of hypotheses describing the predicted mutual influence between KM and IC are proposed. An instrument was adopted to collect the required data set on KM processes and IC dimensions from 38 Egyptian software firms. The partial least squares (PLS) procedure was used to assess the measurement model and test the research hypotheses.

Findings

The analysis revealed three patterns of relationships between KM and IC: one‐way influence from KM to IC (e.g. knowledge application influences each of human capital, organizational capital, and relational capital; one‐way influence from IC to KM (e.g. human capital influences knowledge acquisition and knowledge transfer); and two‐way influence between KM and IC (e.g. between knowledge documentation and organizational capital, between knowledge transfer and relational capital).

Originality/value

Contrary to most of the prior KM‐IC relevant research, this research has adopted a comprehensive research model and research method to facilitate the exploration of the mutual influences between KM processes and IC dimensions in the Egyptian software industry. To a certain extent, the research findings confirm and support the general proposition of a mutual KM‐IC relationship. These findings should contribute to the growing research efforts aiming at developing models that can provide a better explanation of the complex KM‐IC relationship phenomenon.
The role of boards in small and medium sized firms
Authors: Neville Mette
Published: October 2011

Purpose

This paper aims to investigate the role of boards in owner‐managed small to medium‐sized enterprises (SMEs), and seeks answers to the questions of whether boards generally enhance good governance in SMEs, and whether the use of outside board members plays a significant role. Finally, the paper seeks to examine the question of whether in practice owner‐managers see their boards as a resource.

Design/methodology/approach

The paper is based on a study of the ownership and control structure in 1,313 SMEs and an interview survey of 1,040 Danish owner‐managed SMEs.

Findings

The analysis of the empirical studies indicates that the role of a board as a resource is more important than its control role, which suggests that there should be a multi‐theory approach to board roles in SMEs. It also indicates that good governance appears to be associated with the existence of boards and of outside board members, and finally that boards in SMEs remain an untapped resource.

Originality/value

The paper contributes to the empirical literature on the role of boards. It contributes to the understanding of the role of boards in SMEs and to whether boards enhance good governance in SMEs. It also gives an insight as to whether boards are an untapped resource in SMEs.
Do fiduciary duties matter?
Authors: Warburton A. Joseph
Published: October 2011

Purpose

The purpose of this paper is to explore whether fiduciary duties impact the behavior of firm insiders. Trust law imposes stricter fiduciary obligations on insiders than corporate law does. This paper seeks to examine whether the difference in fiduciary duties impacts agency conflict, performance, and/or risk taking.

Design/methodology/approach

The paper takes an empirical approach to answering the question by comparing mutual funds organized as trusts and as corporations. The existence of these two types of organizations within the same industry offers a unique laboratory for the study of the effects of fiduciary duties.

Findings

Mutual funds organized in trust form charge significantly lower fees and take on less risk than equivalent mutual funds organized in corporate form. Evidence also suggests that the trusts tend to under‐perform their corporate counterparts, even after adjusting for differences in risk.

Originality/value

Much of the existing literature on firm governance and investor protection focuses on the corporation and, hence, takes organizational form as a given. By comparing trusts and corporations, this paper examines governance at a more fundamental level and exploits heterogeneity in corporate and trust fiduciary duties. The results have implications for corporate governance design, suggesting that heightened fiduciary duties can enhance investor protection by mitigating agency conflict and managerial risk taking, though at the possible cost of inferior risk‐adjusted performance.
The relationship between corporate governance, global governance, and sustainable profits: lessons learned from BP
Authors: Lin‐Hi Nick , Blumberg Igor
Published: October 2011

Purpose

The recent oil spill disaster in the Gulf of Mexico as well as a multitude of other corporate scandals repeatedly draw attention to the importance of good corporate governance. This paper seeks to explain the possible reasons for violations of principles of good corporate governance in corporate practice.

Design/methodology/approach

The paper opens with a brief illustration of the Deepwater Horizon case by relating BP's corporate governance rules to its actual decision making in the context of offshore drilling in the Gulf of Mexico. The insights gained through this analysis are used to identify a basic precondition for the realization of good corporate governance in corporate practice.

Findings

This paper finds a link connecting the conflicts in the relationship between short‐ and long‐term interests of corporations and good corporate governance. Occasionally, deficits in the institutional environment foster the pursuit of quick wins through violations of corporate governance rules. To resolve the tension between short‐ and long‐term objectives, good institutions are required that provide incentives for sustainable behavior without endangering corporations' short‐term competitiveness. This is the starting point for global governance efforts.

Practical implications

On the basis of the analysis in the paper, new implications for business are derived with respect to the relationship between corporate and global governance.

Originality/value

The paper derives a theoretical framework that captures the relationship between corporate governance and global governance. This framework identifies an interplay between corporate and global governance that allows corporations to bring good corporate governance to life and thereby to invest in the conditions of their sustainable success.
Income differentials and corporate performance
Authors: Pryce Adrian , Kakabadse Nada K. , Lloyd Tom
Published: October 2011

Purpose

This paper seeks to make the case for new research into the perceived fairness and impact of executive pay.

Design/methodology/approach

The paper reviews the literature regarding executive compensation and corporate performance and examines the evidence that a more egalitarian approach to pay could be justified in terms of long‐term shareholder value.

Findings

There would appear to be no evidence to suggest that the growing gap between the pay of executives and that of the average employee generates long‐term enterprise value, and it may even be detrimental to firms, if not the liberal capitalist consensus on which the corporate licence to operate is based.

Research limitations/implications

The paper outlines a new approach to tracking income differentials with corporate performance through the development of a corporate Gini coefficient “league table”.

Social implications

The proposed research is expected to point towards better practice in executive remuneration, and support the growing momentum for a sustainable and enlightened approach to business, in which the key goal is long‐term enterprise value based on a fair distribution of the rewards of business.

Originality/value

In producing a deeper understanding of the impact of widening income differentials, the paper should be of interest to senior executives in publicly quoted companies as well as press commentators, government officials and academics.
A development program to improve leadership capability and employee engagement
Authors: Redman Jo
Published: October 2011

Purpose

This case study aims to identify the tools and processes used to create a talent management engagement program to prepare, develop, train and engage SACO employees.

Design/methodology/approach

It illustrates a training and development program to improve leadership capability and ultimately employee engagement, which was developed following a review of the company culture.

Findings

Practical information is given on how SACO has rolled out a distinct, measurable program that can be uniquely adapted to each individual to improve employee engagement.

Originality/value

This case study shows how the program has enabled the company to attract, retain and develop the best staff and create a more ambitious and supportive company culture.
Talent development and strategy at telecom major Bharti Airtel
Authors: Anand Priyanka
Published: October 2011

Purpose

The aim of this case study is to explore and understand the talent management innovations, practices and processes in a major telecoms company in India, Bharti Airtel.

Design/methodology/approach

The paper is based on a study of the organization's talent management practices and a survey of executives, including in‐depth interviews with two key talent management executives, and a study of employees' perceptions of the organization's talent management and its impact.

Findings

The research revealed the organization's vision and methods for integrating talent management processes. Talent management is an important element of the development process for employees and is an organization‐wide practice. The process of effective management of the talent pool has led to enhanced employee engagement and reduced attrition and proportionately increased the average tenure of employees. The talent management strategy and processes have contributed in varying degrees to development and growth of employees.

Research limitations/implications

This research is an elementary study posing the need for further research into the organization‐wide practice of managing talent.

Originality/value

The research addresses how talent management is perceived in a successful organization and examines the recognition and growing acceptance of talent management practices. Talent management is widely adopted by multinationals operating in India, however, most Indian organizations are either currently or soon to adopt the practice. They are dealing with issues such as whether talent management is an offshoot of HR processes or an independent developmental process, and how it will create a competitive advantage and enhance employee engagement. This case study shows how the adoption of talent management processes on an organization‐wide scale – not confined to the HR function – has helped the organization improve retention and development.
Combating health care fragmentation through integrated health service delivery networks in the Americas: lessons learned
Authors: Montenegro Hernán , Holder Reynaldo , Ramagem Caroline , Urrutia Soledad , Fabrega Ricardo , Tasca Renato , Alfaro Gerardo , Salgado Osvaldo , Angelica Gomes Maria
Published: October 2011

Purpose

This paper aims to: analyze the challenge of health services fragmentation; present the attributes of integrated health service delivery networks (IHSDNs); review lessons learned on integration; examine recent developments in selected countries; and discuss policy implications of implementing IHSDNs.

Design/methodology/approach

A literature review, expert meetings, and country consultations (national, subregional, and regional) in the Americas resulted in a set of consensus‐based essential attributes for implementing IHSDNs. The analysis of 11 country case studies on integration allowed for the identification of lessons learned.

Findings

Studies suggest that IHSDNs could improve health systems performance. Principal findings include: integration processes are difficult, complex, and long term; integration requires extensive systemic changes and a commitment by health workers, health service managers and policymakers; and, multiple modalities and degrees of integration can coexist within a system. The public policy objective is to propose a design that meets each system's specific organizational needs.

Research limitations/implications

The analysis presented in this paper is qualitative.

Practical implications

Some policy implications for implementing IHSDNs are presented in the paper.

Originality/value

The research and evidence on integration remains limited. The paper expands the knowledge‐base on the topic, presenting lessons learned on integration and recent developments in selected countries, which can support integration efforts in the region.
Big society: a concept in pursuit of a definition
Authors: Hudson Bob
Published: October 2011

Purpose

The purpose of this paper is to examine the conceptual and policy underpinnings of the UK Government's “Big Society” programme.

Design/methodology/approach

The paper uses secondary research: a review and analysis of published sources – official and unofficial.

Findings

The “Big Society” concept is unclear but seems more focused upon extending the principle of markets than increasing community cohesion. This may do little to encourage the shared endeavour which is known to be necessary for service integration focused on individuals. Co‐production would be a better concept to underpin the Big Society.

Originality/value

There have been few attempts to undertake a broad analysis of the Big Society idea and critically explore the whole programme.
Multi‐agency transition services: greater collaboration needed to meet the priorities of young disabled people with complex needs as they move into adulthood
Authors: Clarke Susan , Sloper Patricia , Moran Nicola , Cusworth Linda , Franklin Anita , Beecham Jennifer
Published: October 2011

Purpose

Drawing on a wider study about the effectiveness and costs of different models of multi‐agency transition services, this paper aims to present new evidence on the ways in which such services meet the priorities and concerns of young people identified in previous research.

Design/methodology/approach

The evidence is based on qualitative interviews with 130 managers and staff in five transition services across England, and a quantitative survey of parents and young people receiving these services (pre‐transition), or having received the services in the last‐two years (post‐transition). In total, 110 pre‐transition and 33 post‐transition parents, and 73 pre‐transition and 24 post‐transition young people, completed questionnaires. Statistical analysis included calculating frequencies and mean values for the responses that measured met and unmet need, and qualitative results were analysed thematically. The consequence of, and reasons for, the low response rate to the family survey are also discussed.

Findings

The research found examples of good practice and innovative services to meet young people's needs. However, provision of such services was patchy, and unmet need for transition support remained high in all the priority areas studied both during and after transition: ranging from 52 to 84 per cent in parent reports and 59 to 82 per cent in young people's reports.

Originality/value

With the onset of public service cutbacks, the paper concludes that improved multi‐agency commissioning of services, based on the priorities and concerns of disabled young people, and greater engagement of transition services with a broader range of agencies, will help to address these deficiencies.
Whole system care and social inclusion of people with sight loss: implications of key research for policy and service development
Authors: Percival John
Published: October 2011

Purpose

This paper seeks to provide a distillation of key research on the health and social care needs arising in the lives of people with sight loss and aims to inform the development of appropriate and integrated services and strategies that effectively meet those needs.

Design/methodology/approach

The body of research examined in this paper constitutes a purposeful review of the most recently published and relevant non‐clinical studies in respect of the needs and aspirations of people with sight loss.

Findings

Research highlights the emotional and psychological consequences of sight loss and reveals a range of factors that affect their independence and self esteem, household and family responsibilities, employment and financial status, housing options and neighbourhood access, and how these factors impact on social inclusion.

Social implications

Implications of the studies are discussed, particularly in relation to ways in which relevant service providers may cooperate and engage in creative partnerships that promote greater equality and social inclusion of people with visual impairment.

Originality/value

The paper provides a strong and timely argument for greater public policy attention to the demographic context and cost implications of an increasing population of people with sight loss, and in so doing is of value to professionals working across independent, state and third sector agencies, and their efforts to engage in collaborative and strategic working relationships as well as fruitful partnerships with service users themselves.
Dynamic vendor selection based on fuzzy AHP
Authors: Koul Saroj , Verma Rakesh
Published: October 2011

Purpose

In the ever‐changing world, vendor selection and evaluation are very important in supply chain management. Recently, there has been extensive research in the areas of vendor selection and evaluation under certainty/uncertainty without time axis, but there has been very little research in the selection of vendor with time axis. The purpose of this paper is to address this gap in the research.

Design/methodology/approach

Traditional approaches have been neglecting multi‐period planning horizon for vendor selection, and many decision makers or experts select vendors based on their practice and intuition. To overcome these problems, a dynamic model supporting vendors with time axis has been developed which is not always crisp, rather it involves a high degree of fuzziness and uncertainty. The authors use fuzzy analytic hierarchy process (AHP) to propose the decision model.

Findings

The research provides a mathematical system that captures the uncertainties associated with human cognitive processes in order to select the vendor. The findings of this study provide meaningful and advanced knowledge to decision makers by demonstrating a simple, efficient method to enhance the ability to predict an appropriate vendor period wise.

Originality/value

This research provides detailed step‐by‐step procedures to choose the best vendor selection and evaluation under uncertainty with time axis in a supply chain. It will be of value to other researchers and the department members in any firm who are responsible for selecting the vendor.
Real‐time inbound decision support system for enhancing the performance of a food warehouse
Authors: Lao S.I. , Choy K.L. , Ho G.T.S. , Tsim Y.C. , Lee C.K.H.
Published: October 2011

Purpose

With the increasing concerns about food management, attention is placed on the monitoring of different potential risk factors for food handling. Therefore, the purpose of this paper is to propose a system that helps facilitate and improve the quality of decision making, reduces the level of substandard goods, and facilitates data capturing and manipulation, to help a warehouses improve quality assurance in the inventory‐receiving process with the support of technology.

Design/methodology/approach

This system consists of three modules, which integrate the radio frequency identification (RFID) technology, case‐based reasoning (CBR), and fuzzy reasoning (FR) technique to help monitor food quality assurance activities. In the first module, the data collection module, raw warehouse and work station information are collected. In the second module, the data sorting module, the collected data are stored in a database. In this module, data are decoded, and the coding stored in the RFID tags are transformed into meaningful information. The last module is the decision‐making module, through which the operation guidelines and optimal storage conditions are determined.

Findings

To validate the feasibility of the proposed system, a case study was conducted in food manufacturing companies. A pilot run of the system revealed that the performance of the receiving operation assignment and food quality assurance activities improved significantly.

Originality/value

In summary, the major contribution of this paper is to develop an effective infrastructure for managing food‐receiving process and facilitating decision making in quality assurance. Integrating CBR and FR techniques to improve the quality of decision making on food inventories is an emerging idea. The system development roadmap demonstrates the way to future research opportunities for managing food inventories in the receiving operations and implementing artificial intelligent techniques in the logistics industry.
Critical success factors in gaining user customer satisfaction in outsourced IT services
Authors: Bairi Jayachandra , Murali Manohar B.
Published: October 2011

Purpose

The purpose of this paper is to identify the critical success factors in gaining user customer satisfaction in IT outsourced services and find how it helps in the competitive advantage and customer retention for the service provider. Improving the service quality and customer satisfaction of outsourced IT service is the main rationale behind pursuing this research.

Design/methodology/approach

Three firms were selected for studying primarily because a large part of their IT support work is outsourced to multiple vendors and support work is carried out, both on site and offshore. A structured, open‐ended interview was conducted because of the exploratory nature of this case study. The primary data were collected through face‐to‐face interviews, with 12 senior managers. Extensive secondary data were provided by the interviewees.

Findings

The paper provides evidence that by following critical success factors there are few expected outcomes to client and service provider organizations, like user satisfaction for the client, and competitive advantage and customer retention in IT service‐providing organizations. As evident from the interview with the three companies, from their experience over the years of outsourcing the IT services, the service providers are able to sustain better employee retention. Customers have seen improved employee attitude and morale, increased productivity of the service provider, which resulted in reduced costs to customers over the years.

Research limitations/implications

The findings were based solely on oil and gas organizations from North America and UK. Also, service providers for these organizations have the majority of their operations out of India, and again, the feedback from the customers may be focused only on these service providers, and may not reflect service practices in other geographic, economic or cultural settings. The implication of this research on theory is, by following these critical success factors, user customer satisfaction is likely to improve with outsourced IT services.

Practical implications

This research may help in reducing service provider burn‐out and improve employee retention. Lessons learned are that to be a successful IT service provider in a long‐run, one needs to understand the end user and executives of client, and also its own knowledge workers. Also, the findings may provide valuable insights for practitioners.

Originality/value

IT outsourcing is ultimately a people‐centric business. Many client and service provider companies make the error of assuming that it's a process‐centric event, or a simple business transaction. The best outsource service providers focus on morale, resistance, retention, and cultural evolution. Implementing effective service management will pay back in terms of better service and improved business performance, and result in stronger long‐term relationships between suppliers and recipients.
Auditing in enterprise system environment: a synthesis
Authors: Kanellou Alexandra , Spathis Charalambos
Published: October 2011

Purpose

The purpose of this article is to provide a selective and comprehensive literature review based on previous research within auditing and enterprise systems (ES). This is done to identify research gaps, propose directions for future research and guide researchers and practitioners on how to better synthesize these two areas. Interaction between ES and auditing is in need of more academic research and practical investigation, which may lead to the development of better solutions, guidelines and frameworks.

Design/methodology/approach

A total of 31 academic studies from 2000 to 2010 were included in this study. After reading these studies, different areas had been selected and were addressed in five categories: the future of audit in ES environment, modern audit tools and techniques, changes of auditors' role, differences in perceptions between financial auditors and IT auditors, ERP and compliance with regulations.

Findings

ES implementation results in audit process reengineering and increases the need of continuous monitoring of transactions. The presence of IT auditors becomes critical, while financial auditors are asked to enhance their skills in order to be able to conduct effective audit tests. Modern audit tools and techniques must be used so that internal control processes will be appropriate for an ES.

Research limitations/implications

It is not an exhaustive list and some relevant publications might have been overlooked. Much literature has been scanned by reading the title only. In order to conduct a comprehensive review the topical focus was kept relatively narrow on auditing and ES.

Practical implications

Researchers and practitioners must take into consideration the interaction between ES and auditing in order to advance research in this area. Companies must understand the changes that occur in the audit procedure due to ES implementation, so that they will design efficient audit tests and auditors must enhance their knowledge in order to be able to conduct these tests effectively.

Originality/value

This study uncovers and classifies current research within auditing and ES (focusing mostly on ERP systems).
The productivity potential assessment method
Authors: Almström Peter , Kinnander Anders
Published: October 2011

Purpose

The paper's aim is to focus on the productivity potential assessment (PPA) method which has been developed to measure and assess the productivity potentials at shop‐floor level in Swedish manufacturing industry.

Design/methodology/approach

A study was carried out in one day by two certified analysts using a highly standardised work process. The focus is on a selected bottleneck area of a factory. Measurement from the selected area is combined with a broad data collection to make an assessment of the potential for increasing the productivity in the factory. The results were fed back to the factory management orally on the same day and in a written report.

Findings

The paper shows that the PPA method was not designed to be a research method. It is a practical method that is based on a systems perspective where as many factors affecting the productivity and productivity development are gathered in one day.

Research limitations/implications

A consecutive article will present the result from the studies.

Practical implications

The method has been applied in over 70 cases and has had an impact on all these cases for the factories studied.

Social implications

Productivity is of utmost importance for society. Productivity development has been neglected in many companies during recent decades.

Originality/value

The PPA method is unique in its combination of scope, analysis methods, and public availability. There are similar methods but no others found that make this combination.
R&D subsidiary embedment: a resource dependence perspective
Authors: Williams Christopher , Ecker Brigitte
Published: October 2011

Purpose

The purpose of this paper is to investigate researchers' operationalization of the construct of embedment of overseas R&D subsidiaries.

Design/methodology/approach

First, the paper provides a systematic literature review of subsidiary embedment research. Second, it draws on resource dependence theory (RDT) and argues how embedment of overseas R&D subsidiaries should be treated as a more multi‐faceted and complex phenomenon than has been apparent in the literature to date.

Findings

The authors find a large variation in the operationalization of embedment (e.g. frequency of communication versus depth of integration versus direction of communication). They also find scant attention to the nature of differences between external actors (types of actors, including local and international). These represent weaknesses that inhibit the advancement of theory and policy within the context of the globalization of innovation.

Research limitations/implications

Researchers should treat R&D subsidiary embedment as a multi‐level phenomenon consisting of resource‐dependence interactions between collective entities internal and external to the subsidiary. R&D subsidiary embedment research design can be improved by being: formative; multiple‐actor; bi‐directional; and longitudinal.

Practical implications

Managers should treat external R&D subsidiary embedment as pattern of resource dependencies in which the actors that matter most to R&D subsidiary performance are a function of the importance and availability of the innovation‐specific resources they contain. This involves building a capability in multi‐level networking with R&D resource providers in the external environment.

Originality/value

The contribution of the current paper is to provide a critical evaluation of scholarly treatment of the construct of R&D subsidiary embedment, and to develop a foundation for operationalizing and analyzing the external embedment of R&D subsidiaries.
“Not with the mind alone”
Authors: Holden Nigel J.
Published: October 2011

Purpose

This paper seeks to provide an invited response to the Michailova/Jormanainen paper (CPoIB, Vol. 7 No. 3).

Design/methodology/approach

The author adopts a subjective approach to respond to the Michailova/Jormanainen paper and challenge/develop further some of the authors' findings.

Findings

The author: suggests that a striking capacity for improvisation applied to virtually every human activity in the USSR; agrees with Michailova and Jormanainen that the Soviet Union's knowledge legacy is a far more important resource for Western firms than is usually appreciated, but believes it is very difficult for the latter to use this resource “in a more nuanced manner”; posits that Russia is learning a new language both literally and metaphorically; and concludes that Russians prefer asymmetrical relationships with the West.

Research limitations/implications

There is a need for more research into Soviet history and even earlier periods of Russian history to explain contemporary Russian management and the Russian style of interaction with foreign business partners.

Practical implications

Foreign firms dealing with Russia must learn to live with asymmetry in their relationships with Russian business partners; knowing sharing operates in a zone of severe terminological and attitudinal mismatches.

Originality/value

Historical approach; use of Russian language sources, including Tolstoy; first reference in English‐language management literature of Russia's firstHandbook of Knowledge Management.
A commentary on “Knowledge transfer between Russian and Western firms: whose absorptive capacity is in question?” by Snejina Michailova and Irina Jormanainen
Authors: Vlachoutsicos Charalambos
Published: October 2011

Purpose

The paper seeks to provide a commentary on Michailova and Jormanainen's viewpoint entitled “Knowledge transfer between Russian and Western firms: whose absorptive capacity is in question?”(CPoIB, Vol. 7 No. 3).

Design/methodology/approach

The paper offers a critical analysis of issues regarding knowledge transfer and absorptive capacity in the context of business interactions between Russian and Western firms.

Findings

Based on the author's 25 years of experience in knowledge transfer between Western and Russian counterparts (managers, companies and researchers), the generic concepts “knowledge”, “Western” and “Russian” no longer provide meaningful points of reference for actual knowledge transfer.

Research limitations/implications

Research so far has failed to develop the tools for realistic assessment of current Russian and Western absorptive capacity and has provided inadequate explanations for the hurdles, resistances and other barriers still entailed in the process of knowledge transfer between the two sides. This commentary suggests that the basic assumptions behind the scholarly literature about knowledge transfer between Western and Russian interactants should be examined carefully and that research should focus on identifying the factors that facilitate as well as the factors that impede effective knowledge transfer. The scholarly conversation on the topic needs to continue, particularly through genuine collaboration between Russians and Westerners and between researchers and practitioners.

Practical implications

It is recommended that a system is needed for establishing and sustaining effective knowledge transfer which would both enrich understanding of how such transfer actually works and articulate specific behavorial guidelines that will help each side to transfer their relevant knowledge and increase their own absorptive capacity more effectively.

Originality/value

The commentary challenges some existing views and practices and outlines new directions in relation to both research and practice regarding knowledge transfer between Russian and Western firms.
Knowledge transfer and absorptive capacity in Russian‐Western business settings
Authors: Michailova Snejina
Published: October 2011

Purpose

The purpose of this paper is to provide a response to four commentaries on the original viewpoint entitled “Knowledge transfer between Russian and Western firms: whose absorptive capacity is in question?” (CPoIB, Vol. 7 No. 3). As a response, the paper reflects on several points put forward in the critique by the four commentators.

Design/methodology/approach

The paper engages in a debate and critically reflects on issues regarding knowledge transfer and absorptive capacity in the context of business interactions between Russian and Western firms.

Findings

The paper revisits the notions of “knowledge”, “knowledge transfer” and “absorptive capacity” and argues that moving away from a functionalist framework is useful when analyzing these terms in the context of Russian‐Western business settings. The paper also discusses the applicability and relevance of some Soviet management practices in contemporary Russia and in conducting business with Western partners. The role of Russian business schools in reproducing, generating and disseminating knowledge is also discussed.

Research limitations/implications

The paper is a continuation of the discussion on issues and questions related to knowledge transfer between Russian and Western firms. It outlines research directions worth pursuing in the future.

Practical implications

Western managers are advised to treat knowledge transfer as a two‐way learning process rather than seeing themselves merely as a source of superior knowledge that needs to be transferred to Russian business partners. Russian managers will benefit from understanding the dynamics of knowledge transfer processes and refining their view on absorptive capacity.

Originality/value

The paper contributes to the ongoing academic conversation on issues of knowledge transfer between Russian and Western firms. It engages in a critical reflection on issues put forward in the original paper on this topic and on four commentaries, published in this issue of CPoIB.