bluuebunny/crossref_metadata_2025 huggingface dataset:
Cross‐country determinants of satisfaction with life
Authors: Kacapyr Elia
Published: May 2008

Purpose

This paper aims to investigate the social, economic, and cultural factors that impact satisfaction with life (SWL) in 63 countries. The intent is to determine empirically the extent to which self‐reported SWL truly reflects well‐being.

Design/methodology/approach

A cross‐sectional data set of 63 countries in the 1990s is used to develop a model that explains SWL using social, economic, and cultural variables. The regression errors indicate that some countries are inexplicably happy or unhappy. If behavioral variables in these countries, such as suicide and fertility rates, are better explained by the model's fitted values than actual SWL, then cross country comparisons of subjective SWL surveys are invalid.

Findings

Social and economic factors explain about 66 percent of the variation in self‐reported happiness across countries. Respondents in former socialist‐bloc countries report surprisingly low levels of SWL given their circumstances while Latin Americans report higher‐than‐expected levels of happiness. These two geographic anomalies are attributed to cultural factors and dummy variables for each region are highly significant. People living in these two geographic regions are shown to behave in accordance with their reported levels of happiness, more so than their predicted levels, with regard to suicide and fertility rates. Even mean blood pressure in these countries is better predicted with reported levels of satisfaction than predicted levels. All this supports the notion that surveys of SWL are good measures of well‐being.

Research limitations/implications

The results are obtained using cross‐country macro‐level data. The degree of aggregation, sample size, and presence of multicollinearity may hinder the identification of appropriate predictors of well‐being. On the other hand, these results corroborate those from larger, pooled, and individual‐level data sets.

Originality/value

The findings support the view that aggregated surveys of life satisfaction contain important information concerning the well‐being of citizens in a given country. Survey data can compete with other macroeconomic and sociological data to monitor progress and explain behavior at the national level.
International Year of Planet Earth: four reports on status and trends
Authors: Simonis Udo E.
Published: May 2008

Purpose

In 2007, the issues of global and climate change in particular, have become major issues in the social psyche. With the United Nations declaring 2008 the “International Year of Planet Earth”, this paper aims to look at four recent reports and comments on how the reports aim to deal with the climate and global change challenges ahead.

Design/methodology/approach

After a brief introduction to the subject, this paper looks at each of the four reports in turn. It describes the methodology of each report and then discusses its relative strengths and weaknesses. This is followed by a conclusion on the reports as a whole and where policy makers can make improvements.

Findings

All four reports are well structured and they have certainly raised the profile and illustrated the importance of global and climate change. However, there are a number of ways each could and should be improved in future updates.

Practical implications

This paper aims to bring the reports to a wider audience and make recommendations on improvements to future reports on these important global issues.

Originality/value

The paper evaluates four recent reports on the important social issues of global change and climate change. By comparing and contrasting the reports, the paper gives an overview of what some of the larger policy makers are doing to tackle global and climate change. The paper also makes recommendations for improvements to the reports.
Growth of e‐financial services
Authors: Dandapani Krishnan
Published: May 2008

Purpose

The purpose of this paper is to provide a bird's eye overview of the special issue and its significance.

Design/methodology/approach

The paper reviews relevant topics and provide perspective.

Findings

Critical areas and future focus are identified in the paper.

Practical implications

This work may stimulate future academic research and identify practical implementation challenges.

Originality/value

The paper provides perspective and impetus for future research.
Virtual bank failures: an investigation
Authors: Dandapani Krishnan , Lawrence Edward R.
Published: May 2008

Purpose

The purpose of this paper is to identify the causes behind the failures of virtual banks. This work underscores the importance of the differing financial metrics in the virtual and brick and mortar banking channels, when analyzing bank failures.

Design/methodology/approach

“Probit” analysis on the failed virtual banks and the failed brick and mortar banks revealed that the interest incomes in both banks are significantly different. The non‐interest income and non‐interest expense (NIE) of the surviving banks and the failed banks are explored to examine the causes for failure.

Findings

Similar to previous research it was found that the brick and mortar banks failed due to bad asset quality, but the failure of virtual banks is mainly due to high NIEs. For virtual banks to succeed, the institutions must focus on controlling the burden.

Research limitations/implications

A larger sample size would have been preferable and non‐availability of data limited the scope of the study. Continuing studies could explore the performance of Internet channels of existing brick and mortar banks.

Practical implications

This study accentuates the importance of the differing business models underlying the two banking channels (virtual banks and brick and mortar banks). These channel specific differences underscore the significance of the financial metrics in operational evaluation.

Originality/value

This is probably the first study to examine the causes of failures of virtual banks and contrast them with brick and mortar banks.
E‐finance: status, innovations, resources and future challenges
Authors: Shahrokhi Manuchehr
Published: May 2008

Purpose

This purpose of this paper is to provide an overview of the status of e‐finance and discuss related issues and challenges. Provides data about growth of e‐finance in the last decade. Introduces advances and innovations in e‐finance and challenges facing the financial services and IT industries.

Design/methodology/approach

The paper employs the archival method of reviewing related literature (theoretical, applied and empirical) and organizing and presenting the topics to provide an overview of e‐finance status.

Findings

The major contributions and finding of this paper include all areas of e‐finance, application of technology to e‐finance, growth of the e‐finance in the financial services industry.

Research limitations/implications

The paper provides areas of e‐finance that face many different challenges and calls for further research in a number of areas related to e‐finance technology and the interface of financial services and IT.

Practical implications

The paper brings all scattered information and data about e‐finance under one umbrella that would make scholars and practitioners aware of advances in e‐finance and applications of innovations and new technology to financial services provided.

Originality/value

The main value or contribution of this paper is bringing together most of available literature, advances, innovations, application of IT in the financial services industry and showing how organizations could benefit from such innovations. It also provides ideas to scholars for further research in this area.
Bank‐in‐a‐box
Authors: Kumar Kuldeep , van Hillegersberg Jos
Published: May 2008

Purpose

The purpose of this study is to describe the experiences with the development and use of an agile component‐based architecture for enabling the requirements for the transformation of financial services.

Design/methodology/approach

The methodology used is a case study. Findings –The findings of the case study indicate that while technically it is feasible to develop and implement such an architecture, a number of managerial and organizational issues need to be addressed before such architecture can become successful.

Originality/value

For the practitioners and managers in the financial services industry, this study provides a potential solution to its need for an agile technology platform that can keep aligned with its evolving business requirements.
Internet banking services and credit union performance
Authors: Dandapani Krishnan , Karels Gordon V. , Lawrence Edward R.
Published: May 2008

Purpose

Existing empirical evidence indicates internet banks worldwide have underperformed newly chartered traditional banks mainly because of their higher overhead costs. The purpose of this paper is to examine the impact of internet banking services on credit union activity.

Design/methodology/approach

The impact of internet banking services on credit union over the period 1999‐2006 was studied and regression equations were estimated for the growth in assets, operating expenses and return on assets as functions of portfolio characteristics, economic conditions and a dummy variable indicating if the credit union has adopted internet banking services.

Findings

The operating costs of credit unions providing web access were found to be significantly higher than those credit unions which do not have any web account offerings. There is increased growth in assets for the credit unions which have worldwide web accounts although this relationship is statistically significant in only three of the eight years studied. The return on assets show that the credit unions with web accounts have similar average profitability to those credit unions that do not provide the facility of internet access to their customers.

Research limitations/implications

Consideration could be given to running the regressions with the number of years the web site has been in place instead of just a dummy variable and putting in common bond dummy variables. Some common bonds are so narrow it may not pay to have internet services.

Practical implications

Even though there are costs associated with providing internet services, the retention of profitability and the evidence of potentially higher asset growth rates suggest the importance of internet banking and the trend of internet banking adoption is expected to continue in the near future in the credit union industry.

Originality/value

This is a pioneering study on the effect of internet banking services on the costs, growth and profitability of Credit Unions in the USA.
Successful approaches to teaching through chat
Authors: Devlin Frances , Currie Lea , Stratton John
Published: May 2008

Purpose

The purpose of this paper is to determine whether librarians at the University of Kansas are providing instruction through chat in order to develop best practices for training purposes.

Design/methodology/approach

The authors analyzed a sample of chat transcripts using the “ACRL Information Literacy Competency Standards for Higher Education” to determine whether librarians were utilizing opportunities for instruction in the chat medium. Using this analysis, they selected the best examples of instructional techniques.

Findings

Students were open to receiving instruction through chat. Librarians who were most successful in providing assistance to students demonstrated persistency and approachability in their interactions.

Practical implications

The authors developed a list of top ten practices for instruction through chat which can be used for training purposes.

Originality/value

Librarians need to continue to develop instructional techniques to create more opportunities for teaching moments in chat. The paper raises awareness of the impact of librarians' demeanor in the online environment.
Who's who in brand communities – and why?
Authors: Ouwersloot Hans , Odekerken‐Schröder Gaby
Published: May 2008

Purpose

Brand communities may manifest the ultimate degree of connectedness between a consumer and a brand. Research typically approaches such communities as collections of highly homogenous members but generally fails to recognize them as individual persons with their own idiosyncratic backgrounds and reasons to join the community. This article aims to explore whether a community population can be meaningfully segmented on the basis of different motivations to join.

Design/methodology/approach

Information from two communities is collected, following the customer‐centric model of brand community of McAlexander et al.. The relationship variables in this model are used as a segmentation basis in cluster analysis to identify various segments. Different kind of motivations can be identified with the relationship variables of the McAlexander et al. model.

Findings

Multiple segments based on different consumption motivations exist. Two investigated communities show significant overlap in the identified segments. Furthermore, the findings suggest that segments evolve in relation to the lifecycle stage of the community.

Practical implications

Segmentation is important for fine‐tuning marketing efforts, particularly for brand communities. Members of communities share dedication to the brand but are heterogeneous in many respects.

Originality/value

Treating a brand community as a marketing tool requires an understanding of the composition of its population. This study explores how to achieve this understanding and links community characteristics to theoretical concepts surrounding consumer behaviour.
Consumer perceptions of brand architecture in financial services
Authors: Devlin James F. , McKechnie Sally
Published: May 2008

Purpose

“Brand architecture” is an organisation's approach to the design and management of its brand portfolio. Previous research, focused on the views of practitioners, identified a “multi‐corporate” approach in financial services, where a “family of main brands” was incorporated into an organisation's brand portfolio, often in the form of brands traditionally associated with separate companies. The current study seeks to provide contrasting insights from consumer data and to highlight the conceptual and practical implications of the findings.

Design/methodology/approach

A qualitative methodology was adopted for the study incorporating six focus groups containing an average of nine participants.

Findings

The findings from the current study offer empirical support for the conceptualisation of the corporate brand playing a predominant role in services markets. In doing so, the findings also suggest that the alternative conceptualization of a “multi‐corporate” approach advocated by practitioners and identified previously is not validated by consumer‐based research.

Research limitations/implications

The context of the study reported may be limited by its restriction to a single category, financial services.

Practical implications

Practitioners' rationales for maintaining multiple brands are, in the main, undermined by the views of consumers. Organisations should consider rationalising their brand architecture in order to benefit from significant cost savings.

Originality/value

The consumer perspective on brand architecture is significantly under‐researched and as a result this paper provides valuable insights, and a significant contribution to existing literature.
Undesired self‐image congruence in a low‐involvement product context
Authors: Bosnjak Michael , Rudolph Nina
Published: May 2008

Purpose

The paper seeks to investigate the incremental value of a construct termed “undesired self‐image congruence”, and capture consumers' perceived closeness to negatively valenced brand‐related attributes over and above established self‐image congruence factors known to affect consumption‐related attitudes and intentions.

Design/methodology/approach

A questionnaire‐based study was used to assess consumers' attitudes and intentions to consume a low‐involvement product (Marlboro cigarettes; n=211). Hierarchical multiple regression analyses were employed to determine the incremental predictive value of the newly introduced undesired congruity component over and above established self‐image congruence facets.

Findings

Undesired congruity proved its substantial and incremental value in predicting consumption‐related attitudes, but did not directly influence purchasing intentions.

Research limitations/implications

Avoidance motives related to undesired brand images appear to influence purchase decisions at early stages of the decision‐making process, namely in attitude formation and evaluative responding. Controlled experimental approaches with a broader set of products should be used to corroborate this potential research implication.

Practical implications

Because negative stereotypical images appear to feed into purchase‐related decision processes at early stages, due caution should be exerted in primary data collection and brand positioning. Primary data collection should capture both positive and negative brand‐related meanings attributed by consumers. Because the results show that undesired congruity has an incremental explanatory effect, positive versus negative symbolic meanings are clearly not just “two sides of the same coin”. Consequently, brand positioning should define its strategy by simultaneously maximizing both the closeness to desired symbolic meanings and the distance to undesired symbolic associations.

Originality/value

The value of the paper lies in testing the operation of undesired congruity and in quantifying its incremental contribution in the symbolic consumption context.
Photochromic properties of (E)‐3‐(2‐adamantylidene)‐2‐[5‐(4‐diethylaminophenyl)‐2‐methyl‐3‐furylethylidene] succinic anhydride doped in polystyrene film
Authors: Bahajaj A.A. , Asiri A.M.
Published: May 2008

Purpose

The purpose of this paper is to evaluate the photochromic performance of photochromic compounds in polymer matrices.

Design/methodology/approach

The polystyrene films doped with photochromic fulgide were prepared and the effect of UV irradiation were studied using spectrophotometer. The reversible reaction was effected using white light. The effect of heat was also determined.

Findings

A film of the green coloured fulgide 2‐E doped in polystyrene polymer was irradiated with UV light (366 nm), the film turned blue. The latter colour was partially switched back to the original green colour when the film was irradiated with a white light. Increasing the annealing temperatures, increases the percentage conversion of 2‐C to 2‐E. The observed large bathochromic shifts in λmax of 2‐C and the partial conversion of 2‐C to 2‐E were rationalised on the bases of electronic and steric effects. It was found that both isomers 2‐C and 2‐E absorbed white light and they interconvert. The kinetics of photocoloration and photobleaching processes were followed spectrophotometrically by monitoring the absorbance of the ring closed product 2‐C at its λmax of 620 nm. The apparent first‐order rate constants for both processes were determined. It was found that there was slight variation in the rate constant for photocoloration reaction with annealing temperature. On the other hand, the apparent first‐order rate constant of the photobleaching reaction decreases with increasing the annealing temperature.

Research limitations/implications

The polystyrene polymer doped photochromic fulgides described in the present paper was prepared and studied. The principle of study established can be applied to any type of polymer or to any type of photochromic compounds.

Practical implications

The photochromic materials developed can be used for different applications, such as coatings and holography.

Originality/value

The method developed may be used to enhance the performance of photochromic materials.
Synthesis and characterisation of nano‐alumina hybrid polyimide films
Authors: Zhou H.R. , Liu X.G. , Zhao D.M. , Lin F. , Fan Y.
Published: May 2008

Purpose

The purpose of this paper is to synthesise and characterise nano‐alumina hybrid polyimide (PI) films.

Design/methodology/approach

PI nano‐composite films containing definitive contents of Al2O3 were prepared by the sol‐gel process of aluminum isopropoxide in the N, N′‐dimethylacetamide solution of polyamide acid. The films were characterised by Fourier transform infrared spectroscope, atomic forced microscope, and X‐ray fluorescent spectroscope (XRF). The thermal stability of the composite films was tested by TG.

Findings

PI nano‐Al2O3 films were prepared by the sol‐gel method. The XRF is an effective way to detect the inorganic phase of the composite films and measure the content of nano‐Al2O3.

Research limitations/implications

There are seldom reports about the PI composites containing Al2O3 through sol‐gel process.

Practical implications

PI has been widely used in the fields of aviation micro‐electron and less costly dyes.

Originality/value

Improved electricity insulation property of the PI films. Al2O3 particles were distributed homogeneously in the PI in nano‐scale by means of sol‐gel process.
Studies of the anti‐corrosive effect of Raphia hookeri exudate gum‐halide mixtures for aluminium corrosion in acidic medium
Authors: Umoren S.A. , Ebenso E.E.
Published: May 2008

Purpose

The purpose of this paper is to investigate the effect of Raphia hookeri exudate gum and halide ions on the corrosion inhibition of aluminium in HCl solutions at 30‐60°C and to study the mechanism of action.

Design/methodology/approach

The corrosion rates were determined using the gravimetric (weight loss), gasometric (hydrogen evolution) and thermometric techniques. The results obtained in the absence and presence of Raphia hookeri, halides and Raphia hookeri – halides combination were used to calculate the inhibition efficiency (%I), degree of surface coverage and to propose the mechanism of inhibition and type of adsorption.

Findings

Results obtained showed that the Raphia hookeri exudates gum acted as an inhibitor for aluminium corrosion in acidic environment. Inhibition efficiency (%I) increased with increase in concentration of the Raphia hookeri exudates gum and synergistically increased to a considerable extent on the addition of halide ions. The increase in inhibition efficiency (%I) and surface coverage (θ) in the presence of the halides was found to be in the order I− > Br− > Cl− which indicates that the radii as well as electronegativity of the halide ions play a significant role in the adsorption process. Raphia hookeri exudates gum obeys Freundlich, Langmuir and Temkin adsorption isotherms. Phenomenon of physical adsorption is proposed from the values of kinetic/thermodynamic parameters obtained. The values of synergism parameter (SI) obtained for the halides are greater than unity suggesting that the enhanced inhibition efficiency of the Raphia hookeri caused by the addition of the halide ions is only due to synergistic effect.

Research limitations/implications

Electrochemical studies such as polarization and AC impedance spectra will throw more light on the mechanistic aspects of the corrosion inhibition and more exudate gums need to be evaluated as corrosion inhibitors.

Practical implications

Raphia hookeri exudate gum can be used as corrosion inhibitor and the addition of halides to it improves the inhibition efficiency considerably.

Originality/value

This paper provides new information on the use of exudate gums as corrosion inhibitors and addition of halides in acidic medium. This environmentally friendly inhibitor could find possible applications in metal surface anodizing and surface coatings.
News in a Time of Blogs
Authors: Seadle Michael
Published: May 2008

Purpose

This guest editorial aims to discuss the relationship between Library Hi Tech and Library Hi Tech News.

Design/methodology/approach

The editorial looks at how the News distinguishes itself in a time of instant publication via blogs.

Findings

The News offers a wealth of important and often overlooked topics, including ones such as the technology interests of library leaders, avoiding the worst from filtering software, and privacy issues with server‐based editing software such as Google Documents.

Originality/value

The editorial offers topics on which others could and should write.
International Conference on Dublin Core and Metadata Applications (DC‐2008) in Berlin
Authors: Baker Thomas
Published: May 2008

Purpose

The International Conference on Dublin Core and Metadata Applications (DC‐2008) is being held this year in Berlin. The purpose of this paper is to describe the evolution of the Dublin Core effort from an initial focus on “core” elements for resource description towards a more comprehensive framework for developing application profiles that use multiple vocabularies on basis of the W3C resource description framework (RDF) model.

Design/methodology/approach

A Dublin Core application profile describes a metadata application, from functional requirements, via a domain model of entities to be described, to the formal specification of constraints on the basis of the DCMI Abstract Model.

Findings

Dublin Core application profiles are designed to be interoperable on the basis of W3C's RDF model and principles of Web architecture, such as consistent use of URIs, in order to facilitate the integration of metadata from multiple sources – a common requirement in today's Web.

Originality/value

The paper offers insights into the evolution of the Dublin Core.
VALA Conference 2008
Authors: McLean Michelle
Published: May 2008

Purpose

The purpose of this paper is to report on papers presented at the biannual VALA Conference, held in Melbourne, 5‐7 February 2008.

Design/methodology/approach

Conference report

Findings

Repositories and Web 2.0 tools in particular are finding an important place in libraries. It is up to libraries to ensure their use is to the end benefit of users.

Originality/value

Libraries have a key role to play in preserving the past as well as collaborating into the future, in both physical and virtual spaces.
Using volume flexible strategies to improve customer satisfaction and performance in health care services
Authors: Powers Thomas L. , Jack Eric P.
Published: May 2008

Purpose

Responding to demand fluctuations is a difficult problem in the marketing of services. This problem is particularly difficult in the delivery of health care, as it requires a complex network of facilities, equipment and trained personnel. This paper aims to examine how health care organizations are deploying volume flexible strategies in response to these changing demand patterns.

Design/methodology/approach

This research used interviews with hospital administrators and a survey of administrators at academic medical centers in the USA to identify the use of internal and external volume flexible strategies, their impact on the creation of volume flexible capability, and their impact on performance outcomes.

Findings

The results show that there is a positive relationship between the use of internal volume flexible strategies, volume flexible capability, patient satisfaction, and organizational performance.

Research limitations/implications

Although the measures used in this study were adequate for this exploratory research study, they require further development to improve their reliability as well as to capture additional dimensions of the constructs examined.

Practical implications

The results validate the impact of these strategies and indicate that internal volume flexible strategies are positively related to patient satisfaction and organizational performance.

Originality/value

Although health care organizations have implemented these strategies, little is known about their use or the impact that they have on satisfaction and performance – this work addresses this gap.
The customer socialization paradox: the mixed effects of communicating customer role expectations
Authors: Evans Kenneth R. , Stan Simona , Murray Lynn
Published: May 2008

Purpose

Increasingly companies ask customers to participate in creating and producing services. This research aims to explore the effect that communicating role expectations to customers may have on their processing and evaluation of the encounter.

Design/methodology/approach

A dyadic experiment using prototypical customer‐couples and practicing insurance agents was implemented. Couples and agents were randomly assigned to dyads, which were then assigned to one of two conditions – a no‐expectations or an expectations condition. Post‐encounter, couples evaluated service quality and indicated their satisfaction, trust and anticipation of future interaction.

Findings

The study found that socialized customers relied more on service quality in evaluating the encounter than did unsocialized customers. However, socialized wives showed decreased trust, satisfaction and anticipation of future interaction than did non‐socialized wives (no significant differences for husbands).

Research limitations/implications

Expectations were simply provided to customers; and these expectations were framed to emphasize the benefits of complying with expectations may mitigate some negative effects of socialization.

Practical implications

While socialized customer outcomes declined, these customers relied more on the service quality elements of the encounter rather than peripheral elements beyond the control of the firm and the service provider. These findings highlight the caution managers must exercise as they juggle the trade‐offs inherent in communicating the customer's expanded role in the service production.

Originality/value

The customer's role in creating and producing service experiences has received increased attention. This research offers evidence that the benefits achieved through increased customer participation have costs to be considered.
Personal development planning under the scope of self‐brand orientation
Authors: Rigopoulou Irini , Kehagias John
Published: May 2008

Purpose

The purpose of this paper is to contribute to the empirical body of knowledge regarding the role of universities today. In addition, it aims to investigate the topic of personal development planning (PDP) programs, under a different perspective borrowed from marketing theory, namely, the “self‐brand orientation” approach.

Design/methodology/approach

The study focused on investigating the core research topics and parameters perceived to be important to students. The theoretical perspectives of PDPs and brand orientation served as conceptual bases, and both have been operationalised through the empirical study conducted.

Findings

The study findings reveal a “gap” between today's student needs and what the universities offer. “self‐brand oriented” management, seems to support the development of PDPs in a promising way, since the majority of the students claim that they are willing to participate in such a program.

Research limitations/implications

Because of sample limitations, the findings of the study are not generally applicable. Besides, the topics of PDPs remain unknown to the particular students, since they never had the opportunity to participate in such a program in the past.

Practical implications

This paper can be seen as a guiding work to new means of delivery of PDPs. It contributes to the dialogue under progress regarding the role of the Universities today and the ways by which PDPs will increase their future possibilities.

Originality/value

The contribution of the paper is twofold: it meets students' needs as well as society's requests and allows marketing to make an ethical contribution to higher education.
Glass ceilings, glass cliffs or new worlds?
Authors: Broadbent Jane , Kirkham Linda
Published: May 2008

Purpose

The purpose of this paper is to set out some contextual issues in relation to the achievements of women accountants and academics.

Design/methodology/approach

This is a discussion paper that uses academic and professional experiences as a basis from which to draw out an agenda for further study.

Findings

It is found that, despite changes over the last 30 years, the lived experience of women in accounting and academia is evidence that their academic and professional opportunities are still constrained. Two papers in this special issue offer feminist approaches to enrich study in the area, and it is argued that gender is an element that should be embedded in research in accounting.

Research limitations/implications

This editorial is a selective review and is not intended as a comprehensive review of research in the field.

Practical implications

The paper seeks to re‐ignite more research in the field, using a richer range of approaches.

Originality/value

The paper sets an agenda for research and provides an argument as to why the agenda needs to be pursued.
Towards the feminization of accounting practice
Authors: Komori Naoko
Published: May 2008

Purpose

The purpose of this paper is to open up the Anglo‐centred argument in gender and accounting by exploring the relationship of women and accounting in a different social and cultural context.

Design/methodology/approach

The paper draws on in‐depth ethnographical studies to explore the real‐ life experiences of 66 Japanese women (9 percent of all women CPAs) who have entered the accounting profession from a range of backgrounds and generations.

Findings

The paper finds that some women accounting professionals in Japan have brought about changes in accounting practice there by applying a uniquely feminine approach in their day‐to‐day work. Their strict approach is attuned to the ongoing globalization in the field of accountancy, and this has helped to widen the opportunities for women.

Research limitations/implications

This paper demonstrates that, in order to understand the issues surrounding gender and accounting, it is important to consider the prevailing social context and its underpinnings. In the Japanese “interdependent” social context, gender is intertwined in the process of accounting to establish its “independent” status.

Practical implications

It has been argued that the unique social and cultural context in Japan will make it difficult for the country to converge its accounting and auditing with global standards. By incorporating a gender perspective, the paper aims to clarify the social assumptions under which accounting and auditing operate in Japan.

Originality/value

By making a close analysis of the process by which Japanese women have entered the accounting profession, the paper reveals the connection between the growing significance of auditing and the changing role and position of women.
Accounting histories of women: beyond recovery?
Authors: Walker Stephen P.
Published: May 2008

Purpose

This paper aims to make an assessment of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this subject area.

Design/methodology/approach

The study is based on a review of published sources on accounting history and women's, gender and feminist history.

Findings

Whereas feminist historians and historians of gender boast substantial advances in research and transformative impacts on the wider discipline of history, similar momentum is less evident in accounting history. It is argued that over the past 15 years scholarship has remained substantially in the “recovery” phase, has not “defamiliarized” the sub‐field and is yet to engage with developments in feminist and gender historiography which offer regenerative potential.

Research limitations/implications

The paper argues that sex and gender differentiation persist in both the past and the present and their study should feature large on the accounting history research agenda.

Originality/value

Core themes in feminist and gender history are explored with a view to identifying research questions for accounting historians. These themes include the oppression and subordination of women, the public‐private divide, restoring women to history, devising new periodisations, investigating socio‐cultural relations, and the construction of identities.
Strategic management and accounting processes: acknowledging gender
Authors: Parker Lee D.
Published: May 2008

Purpose

This paper sets out to investigate and critique the corpus of recent research into gender dimensions of strategic management and accounting processes with a view to establishing the current state of knowledge and offering both future research and policy implications.

Design/methodology/approach

A literature‐based analysis and critique are employed. This is constructed from a social constructionist perspective, drawing on concepts of the variably gendered identity of discourse and of process, and a theory of absence.

Findings

The study uncovers major gaps in research attention and consequent knowledge concerning gendered characteristics of managers' and accountants' approaches to, and involvement in, strategic management and accounting processes. Evidence suggests that in these processes both feminine and masculine features constitute important but at present inadequately researched and understood modes of operation.

Research limitations/implications

This research suggests opportunities for androgynous strategic management and accounting processes that draw on characteristics from both feminine and masculine perspectives. Also identified are a significant array of knowledge absences and related further research questions to be addressed.

Originality/value

The study opens up an area of significant research neglect, particularly in accounting. It offers theoretical and methodological paths for moving this research agenda forward.
Company practices of Cypriot firms
Authors: Droussiotis Annabel , Austin Jill
Published: May 2008

Purpose

The purpose of this exploratory study is to learn about and better understand Cypriot employees' and managers'/employers' perceptions of several variables related to organization behavior using Robbins model.

Design/methodology/approach

Primary data are collected from a questionnaire using closed‐ended questions. Data analysis methods include frequency distributions, and cross tabulations.

Findings

Results indicate that employees and employers have some different perceptions for individual level variables, group level variables, and organization/systems level variables. Three out of the 12 organization/systems level variables were significant at 0.001 level, one out of the three group level variables were significant at the same level, while two out of eight individual level variables were significant at the same level.

Research limitations/implications

This study is limited to Cypriot managers/employers and employees.

Practical implications

These results provide some information that is useful to managers/employers in Cyprus as they work to understand the individual, group, and organization variables of organization behavior and become more effective.

Originality/value

This is the first study attempting to compare manager/employer and employee perceptual differences regarding their work environment in Cyprus, using the contingency organization behavior model.
International standards of business conduct: framework and illustration
Authors: Svensson Göran , Wood Greg
Published: May 2008

Purpose

The purpose of this paper is to describe the insights and a proposal into the structure of standards of business conduct and its intended applications.

Design/methodology/approach

The case study is based upon an inductive content analysis of corporate ethics artefacts.

Findings

It is concluded that the standards of business conduct may be highly prescriptive in world wide corporations, but that there should be an explicit commitment to a flexible and dynamic approach to the application of standards of business conduct.

Research limitations/implications

An examination of the actual behaviour of a corporation's operations was beyond the scope of the present research, but such a study has potential for future research. This would open up the wider question of how corporations can minimise the gap between corporate intentions and actual outcomes in business operations across national and cultural boundaries.

Practical implications

These diverse national and cultural contexts that world wide corporations encounter must be taken into consideration in the content of their standards of business conduct.

Originality/value

The authors emphasise the concern of recognising that the contexts surrounding standards of business conduct are dynamic. Corporate codes of ethics should be regarded as dynamic artefacts. A framework of application is proposed.
Developing operational understanding of service quality through a simulation environment
Authors: Oliva Rogelio , Bean Michael
Published: May 2008

Purpose

The purpose of this paper is to articulate the challenges of learning and improving in service delivery systems – that present managers with imperfect information, confounded variables, and tightly coupled interactions between operational and psychological factors – and present a simulator to assist managers to overcome these challenges.

Design/methodology/approach

After reviewing the literature on “learning from simulations” and the main challenges of learning in a service environment, the paper presents the assumptions underlying the service quality management simulator, its interface, and protocols to use it that have proven effective.

Findings

It is possible to assist managers to develop operational understanding – what to do, when and how much of it to do – about the drivers of service quality using a simulation environment.

Research limitations/implications

In its present form, the simulator only takes a functional definition of service quality and captures the relationships in a business‐to‐consumer service environment. These shortcomings suggest future expansions to the theory. Also, while anecdotal evidence is reported of the benefits using the simulator, quantifying these benefits remains a challenge for future research.

Practical implications

The ability to customize the simulator's parameters to represent specific service settings makes it a powerful tool for operating managers facing some of the challenges described by the theory.

Originality/value

This paper documents, in a non‐technical way, the elements a set of relationships that has been shown to confuse managers and cause erosion of service quality and describes the simulator's uses and benefits in a pedagogical environment.
Internal service – barriers, flows and assessment
Authors: Johnston Robert
Published: May 2008

Purpose

This exploratory paper investigates internal service from a service management perspective. The objectives were to identify the main internal barriers that are preventing improvements to external service within business‐to‐business (B2B) organisations, to explore the bi‐directionality of internal services provided between internal functions, to assess the quality of internal services provided between functions and develop a means of testing staff and managers for their level of internal versus external focus.

Design/methodology/approach

A qualitative study was conducted involving structured interviews in two European countries with 20 staffs and managers from a large international express package delivery firm.

Findings

Five findings emerged. First, six main internal barriers to improving external quality were identified. Second, the study found that the barriers in B2B organisations were the same as those in business‐to‐consumer (B2C) organisations. Third, it suggested that internal service, unlike external B2C service, is bi‐directional. Fourth, it demonstrated a perception gap in internal service provision suggesting some degree of arrogance or delusion. Fifth, it demonstrated that the managers and staff viewed their service from an organisational, inside‐out, perspective, despite articulating a desire to provide excellent service to their business customers.

Research limitations/implications

The key limitations were that only one organisation was studied and 20 interviews conducted. The paper provides support for the total quality management approach and suggests that a dual approach combining a service, customer, perspective with an operations, efficiency, perspective might be useful in generating deeper insights to better understand and bring about improvements to the quality of services delivered.

Practical implications

From a practitioner perspective, the findings suggest that managers and supervisors need to develop a better understanding of the performance of internal services.

Originality/value

The paper contributes to the knowledge of internal service, particularly in B2B services.
Fuzzy importance‐performance analysis for determining critical service attributes
Authors: Deng Wei‐Jaw
Published: May 2008

Purpose

The purpose of this paper is to propose a novel approach of fuzzy importance‐performance analysis (FIPA) to replace conventional importance‐performance analysis (IPA) for determining critical service attributes those really need to improve for achieving superior customer satisfaction.

Design/methodology/approach

First, referring numerous studies, conventional IPA has some erroneous assumptions, the customer satisfaction of attribute performance has the characteristic of three‐factor theory and the novel approach which integrates natural logarithmic transformation and partial correlation analysis is feasible for acquiring the implicitly derived importance of attributes. Second, according the fact and nature of fuzziness in human perception, this study applies fuzzy set theory to revise conventional IPA. Finally, the FIPA is proposed and subsequently implemented in a Taiwanese hot spring hotel case study.

Findings

The implementation of FIPA shows the determined critical service attributes are almost completely different from those attributes acquired by conventional IPA. Hence, the application of conventional IPA may cause practitioners make incorrect decisions of improvement priorities for service attributes and direct unsuitable quality‐based marketing strategies.

Originality/value

The proposed FIPA which integrates fuzzy set theory, three‐factor theory, partial correlation analysis and natural logarithmic transformation avoids the erroneous assumptions of conventional IPA, considers the nature of fuzziness in human perception and includes the actual importance of service attributes. Therefore, the proposed FIPA can effectively assist business managers in determining critical service attributes to improve service quality or customer satisfaction and to achieve competitive advantage.