bluuebunny/crossref_metadata_2025 huggingface dataset:
Asymmetric effects of brand origin confusion
Authors: Zhuang Guijun , Wang Xuehua , Zhou Lianxi , Zhou Nan
Published: August 2008

Purpose

The purpose of this study investigates the asymmetric effects of brand origin confusion (BOC) on consumer preference and the purchase of local versus foreign brands in China. Drawing on the general country‐of‐origin (COO) literature and recent developments in brand‐origin studies and the emerging market phenomenon globally, it proposes and test a model of the asymmetric effects of BOC on consumer preference and the purchase of local versus foreign brands in China. This study intends to help to explain from a new angle the decreasing competitiveness of foreign brands in emerging markets, such as China.

Design/methodology/approach

The study pretest on nationally distributed brands across seven product categories resulted in a final set of 67 brands: 35 foreign and 32 local. Four hundred respondents evaluated measures related to brand origin, brand awareness, brand value, brand preference, and brand purchases in the previous six months. Hierarchical regression analysis was used in data analysis.

Findings

The hypotheses on the asymmetric effects of BOC between local and foreign brands in China were mostly supported. Specifically, the results showed that local brands are likely to be in an advantageous position when there is a high level of BOC. However, as the brand knowledge of consumers increases, the effects of BOC decrease.

Originality/value

This study provides evidence of the asymmetric effects of BOC between local and foreign brands and the moderating role of brand knowledge for local brands in China. It fills a gap in the international branding and marketing communication literature, and offers meaningful managerial insights for both local and international companies to formulate effective branding and marketing communication strategies in China and possibly in other emerging markets.
Does country‐of‐origin matter in the relationship between brand personality and purchase intention in emerging economies?
Authors: Wang Xuehua , Yang Zhilin
Published: August 2008

Purpose

The purpose of this paper aims to investigate the relationship between brand personality, country‐of‐origin (COO) image and purchase intention. Specifically, it is suggested that COO image exerts both main and interaction impact on purchase intention.

Design/methodology/approach

A cross‐city survey of China's auto industry for the Sino‐German Joint Venture's auto brand of Bora was conducted to test hypotheses, predicted on a sample of 1,200 respondents. Another sample for Japan and the Sino‐Japanese Joint Venture's Honda auto brand was used for validation.

Findings

Results reveal that both brand personality and COO image exert significant positive main effects on purchase intention. Furthermore, COO image is found to be a positive moderator in the relationship between brand personality and purchase intention. Specifically, a positive COO image could enhance brand personality's positive impact on purchase intention, whereas a negative COO image could significantly decrease the positive brand personality effect on purchase intention. Companies with both weak brand personality and a negative COO image achieve a higher purchase intention than those with weak brand personality, yet a positive COO image.

Originality/value

This study provides new theoretical insights into factors influencing consumers' purchase decision making by incorporating COO image as a moderator in the relationship between brand personality and purchase intention. It also offers joint ventures useful advice on whether to emphasize brand origin. If a company is weak in both brand personality and COO image, it is better not to emphasize brand origin.
Investigating the drivers of internet banking adoption decision
Authors: Gounaris Spiros , Koritos Christos
Published: August 2008

Purpose

The paper seeks to compare, through empirical evidence, two widely adopted models (the Technology Acceptance Model (TAM) and the Diffusion of Innovations (DoI) model) to an underutilized one (Perceived Characteristics of the Innovation) in order to examine which is better in predicting consumer adoption of internet banking (IB), while investigating innovation attributes vis‐à‐vis other important predictors of adoption of innovations, such as consumer personal characteristics.

Design/methodology/approach

The data derive from both users and non‐users of IB through a web survey. The paper assesses the psychometric properties of the measures through confirmatory factor analysis and then employs logistic regression analysis in order to assess and compare the ability of the models to accurately predict consumer adoption of IB.

Findings

The paper finds that PCI performed significantly better than TAM and DoI in predicting consumer adoption of IB, whereas the addition of consumer demographics and psychographics further improved the predictive ability of the overall logit model.

Research limitations/implications

Limitations of the study include the non‐random nature of the IB non‐users sample, and the fact that this was a study of a single shopping context (i.e. banking). Non‐usability innovation characteristics are important predictors of consumer adoption of technologically based innovations. Bank managers should reconsider their segmentation and targeting strategies in the light of more refined as well as new segmentation criteria.

Originality/value

The PCI model has never been examined within online contexts. The paper also incorporates other non‐usability types of characteristics (i.e. social, psychological) into TAM and DoI, and identifies the moderating role of shopping context, between innovation characteristics and decision to adopt.
What determines Turkish customers' acceptance of internet banking?
Authors: Çelik Hakan
Published: August 2008

Purpose

The purpose of this article is to provide an insight into the determinants of customers' internet banking (IB) acceptance. Therefore, it attempts to address a research need for extending the technology acceptance model (TAM) by adding contextual factors for IB case.

Design/methodology/approach

A research model reflecting the effects of perceived risk (PR), perceived playfulness (PPL) and perceived behavioral control (PBC) on TAM constructs is proposed. The partial least squares (PLS) procedure is used to analyze 161 cases collected from individual IB users through a web‐based survey.

Findings

The results indicate that perceived usefulness (PU) and perceived ease of use (PEOU) are immediate direct determinants of customers' attitudes towards using IB (ATT). PU, PR and ATT determine the large proportion of behavioral intentions to use IB (BI). Although PPL positively influences only PEOU, PBC exerts positive direct effects on PEOU and PU and indirect effects on PU and ATT.

Research limitations/implications

The study findings were obtained from the single snapshot research, the small data set covering only active e‐mail users and the participants' self‐reports about BI. Therefore, the future research should carry a longitudinal nature to show the temporal change effects, remedy the possibility of self‐selection bias with a broader research sample and validate the IB usage externally instead of self‐reported BI.

Originality/value

This study supplies the valuable information for researchers and practitioners about the effects of PR, PPL and PBC on IB adaptation behavior of Turkish customers. Furthermore, the study reveals that extended TAM could be used to provide a solid theoretical foundation of IB acceptance case.
A methodology for measuring the quality of deviation reporting
Authors: Nyström Birre
Published: August 2008

Purpose

The purpose of this paper is to describe a methodology based on vignettes and its application to measure the consistency of railway delay attribution, in order to report on experiences of using the methodology in this context.

Design/methodology/approach

A survey is used to ask personnel performing delay attribution about how they would report the delays described in the vignettes of the survey. The development, application and analysis of the survey are thoroughly described here.

Findings

The methodology proved useful for measuring the consistency of delay attribution.

Research limitations/implications

The methodology also supports a further investigation of the accuracy of delay attribution systems.

Practical implications

A survey similar to the one presented here can be used by railways to estimate the accuracy of their delay attribution systems, as well as to continuously improve them. Changes to computer software and training will improve the delay attribution system under study.

Originality/value

By investigating current delay attribution practices using surveys based on vignettes, drawbacks of the current delay attribution system can be identified and remedied. The methodology is applicable to a wide class of deviation attribution applications.
Vectors of innovation to support quality initiatives in the framework of ISO 9001:2000
Authors: Brad Stelian
Published: August 2008

Purpose

The purpose of this paper is to investigate hidden/less tangible dimensions of ISO 9001:2000 standard for better understanding where there are potentials for designing and implementing highly mature quality management systems (QMSs).

Design/methodology/approach

Based on advanced quality tools, 80‐20 rule and inventive problem‐solving algorithms, a novel methodology is developed and applied for quantifying the value weight of ISO 9001:2000 requirements in the equation of business competitiveness, for identifying critical issues, conflicts and barriers within projects dealing with quality management system (QMS) design and implementation, as well as for defining in a systematic way innovative solutions to the challenges arising from these analyses.

Findings

A quantitative assessment of the conformity that business processes have relative to ISO 9001:2000 requirements is possible even in the early stage of designing the QMS. A large number of conflicts and barriers could affect the performance of a QMS. Mature QMSs should consider innovative vectors of intervention from the early phases of their planning and designing processes.

Research limitations/implications

The set of criteria and their ranks that were used to determine the value weights of the requirements within ISO 9001:2000 have been established only with a focus group of stakeholders; an extensive survey might reveal slight differences of results.

Practical implications

ISO 9001:2000 provides only a generic framework for bringing quality to life. Both careful performance planning and process innovation are required to elaborate a mature QMS.

Originality/value

The paper reveals a novel tool for quantifying the gap between a given quality management system and ISO 9001:2000 requirements. A comprehensive set of innovative solutions for approaching the design and implementation of a QMS in a competitive way are also provided.
Relationship between quality management practices and the performance of small and medium size enterprises (SMEs) in Ghana
Authors: Appiah Fening Fred , Pesakovic Gordana , Amaria Pesi
Published: August 2008

Purpose

The purpose of this paper is to investigate the relationship between quality management practices and SME performance in Ghana.

Design/methodology/approach

Based on the literature, the paper adopted the MBNQA variables of leadership, strategic planning, human resource, customer focus, information and analysis, process management, and quality and operational results as tools of quality management practices. Seven hypotheses were postulated to examine the relationship of each of the MBNQA variables with the five SME performance indicators of profitability, customer satisfaction, sales growth, employee morale, and market share. A survey comprising 80 questions was administered to a sample of 200 small firms employing fewer than 50 workers and covering all sectors in Ghana. The questionnaire asked the participants to indicate on a five‐point Likert scale the extent to which each quality management practice was evident or was practiced of those that influence their firms' performance. Statistical analyses were conducted using SPSS to calculate descriptive statistics, reliability analysis, correlation and regression.

Findings

Overall, the paper found a number of significant relationships between the quality management variables and firm performance. It also found support for the argument that quality management practices improve organizational performance in both large and small businesses and in any part of the world.

Originality/value

These findings have added to the body of knowledge that quality management practices improve organizational performance. Contrary to some studies conducted recently in Ghana to investigate the relationship between sophisticated planning and performance that did not find any significant relationship, the study reports a significant positive relationship.
Total productive maintenance: literature review and directions
Authors: Ahuja I.P.S. , Khamba J.S.
Published: August 2008

Purpose

The purpose of this paper is to review the literature on Total Productive Maintenance (TPM) and to present an overview of TPM implementation practices adopted by the manufacturing organizations. It also seeks to highlight appropriate enablers and success factors for eliminating barriers in successful TPM implementation.

Design/methodology/approach

The paper systematically categorizes the published literature and then analyzes and reviews it methodically.

Findings

The paper reveals the important issues in Total Productive Maintenance ranging from maintenance techniques, framework of TPM, overall equipment effectiveness (OEE), TPM implementation practices, barriers and success factors in TPM implementation, etc. The contributions of strategic TPM programmes towards improving manufacturing competencies of the organizations have also been highlighted here.

Practical implications

The literature on classification of Total Productive Maintenance has so far been very limited. The paper reviews a large number of papers in this field and presents the overview of various TPM implementation practices demonstrated by manufacturing organizations globally. It also highlights the approaches suggested by various researchers and practitioners and critically evaluates the reasons behind failure of TPM programmes in the organizations. Further, the enablers and success factors for TPM implementation have also been highlighted for ensuring smooth and effective TPM implementation in the organizations.

Originality/value

The paper contains a comprehensive listing of publications on the field in question and their classification according to various attributes. It will be useful to researchers, maintenance professionals and others concerned with maintenance to understand the significance of TPM.
Review of test methods for zero PPM performance
Authors: Healy Sandra , Wallace Michael , Murphy Eamonn
Published: August 2008

Purpose

Market demands, especially within the automotive sector, are pushing towards increased product complexity and performance with zero ship parts per million (PPM) requirements. To achieve both quality and performance goals very stringent requirements are being placed on the test manufacturing solution. These requirements lead to conflicts between cost, performance and quality. The purpose of this paper is twofold: first, to investigate the conflicts that exist between quality, performance, and cost, and second, to review current practices and techniques being used in tests to minimise ship PPM.

Design/methodology/approach

In the paper a test process development flow chart is presented, along with a review of current methods being used for both defect screening and performance testing. The relationship between test coverage and ship PPM is investigated using established yield models. The cost in terms of gross margin degradation of yield loss at final test to extensive screening and aggressive limits is modelled.

Findings

The paper finds that to maintain ship PPM very high levels of test coverage are required – typically test coverage needs to be > 98 per cent. The cost of yield loss to this testing typically matches on a percentage point basis gross margin degradation. Reviewing current test methods shows the need both for extensive defect‐screening techniques for the defective portion of the population, and for optimised guardbanding techniques for performance testing. Weaknesses that exist are the absence of a model to predict outgoing PPM, and the conservative nature of existing guardband techniques for performance testing.

Originality/value

This is a review paper and it serves to highlight both the weaknesses in current practices, and areas where improved models are required.
Estimation of reliability characteristics of general system configuration
Authors: Krishna Hare , Sharma Ranjeet
Published: August 2008

Purpose

The purpose of this paper is to consider a General System Configuration (GSC), whose particular cases are all the popular system configurations. In reliability engineering one comes across various system configurations, for example, series, parallel and k‐out of‐m system models, which consist of a number of components.

Design/methodology/approach

The paper gives a general approach to express the reliability properties of the whole system in terms of component parameters. The reliability of a GSC is expressed as a polynomial of the component reliability. Lifetime data on components have been used to estimate the system reliability characteristics through classical and Bayes estimation procedures.

Findings

The paper finds that the underlying distribution is assumed to be Weibull and, in view of cost constraints, Type‐II censored information has been used.

Practical implications

The paper is useful for reliability practitioners as well as theoreticians. It provides an easy method to estimate the reliability of any system configuration.

Originality/value

Three types of estimation procedures for a general system configuration have been developed for the first time. The lifetimes of components are assumed to follow widely used Weibull distribution, whose particular case is the most popular exponential distribution.
The work‐family dyad: multi‐level perspectives
Authors: Heraty Noreen , Morley Michael J. , Cleveland Jeanette N.
Published: August 2008

Purpose

The purpose of this paper is to introduce a selection of papers within the issue that discuss the work‐family interface.

Design/methodology/approach

The themes of the papers in the issue are outlined

Findings

The papers address the following: conflict, facilitation and individual coping styles across the work and family domains; generational differences in work‐family conflict and work‐family synergy for Generation X, baby boomers and matures; the development and transmission of work‐related attitudes; a cross cultural comparison of female managers attitudes, experiences and career choices; the impact of individual and organisational characteristics on work‐family conflict and career outcomes, and the variation of work life integration experiences of mid‐career professional women.

Originality/value

The paper introduces the special issue which provides a varied mix of theoretical approaches and multi‐level perspectives to scope out and explain the links between work and family life.
Conflict, facilitation, and individual coping styles across the work and family domains
Authors: Rotondo Denise M. , Kincaid Joel F.
Published: August 2008

Purpose

The purpose of this paper is to explore the relationships between four general coping styles, work and family conflict, and work and family facilitation in a simultaneous equations framework

Design/methodology/approach

Data from the MIDUS study were analyzed using two‐staged least squares regression to incorporate the reciprocity between the work and family domains into the model. Hypotheses about direct action, advice seeking, positive thinking, and cognitive reappraisal as they affect work family (W‐F) and family‐work (F‐W) conflict were tested. The impact of the coping styles on work and family facilitation has not been studied before and was also included.

Findings

The efficacy of individual coping styles on conflict and the relationships between coping and facilitation were not uniform and varied depending on the source domain. Positive thinking was associated with higher W‐F and F‐W facilitation. Direct‐action was associated with lower F‐W conflict and higher F‐W facilitation. Reappraisal and advice seeking were associated with higher F‐W conflict, but advice‐seeking was related to higher W‐F facilitation. As expected, significant reciprocal effects for conflict were found; both W‐F and F‐W conflict are significant predictors of F‐W and W‐F conflict, respectively. And, an increase in F‐W conflict was predicted to have twice the impact of factors increasing W‐F conflict. W‐F facilitation was significant in predicting levels of F‐W facilitation; F‐W facilitation did not influence levels of W‐F facilitation.

Originality/value

The paper suggests the family domain should be the target for problem‐focused coping strategies, most likely because greater control can be exercised at home. Practical suggestions to help employees identify strategies to lower conflict and raise facilitation, thus promoting balance, are discussed.
The transmission of work‐related attitudes: a social learning analysis
Authors: O'Shea Deirdre , Kirrane Melrona
Published: August 2008

Purpose

The purpose of the paper is to focus on personal and social background factors as potential channels for the transmission of work related attitudes in young adults. The paper aims to examine the extent to which gender, parental job type, job status, and education, as well as school experience, influence the development of attitudes towards work and family life.

Design/methodology/approach

The study comprised a quantitative (questionnaire based) survey with a sample of 782 final year undergraduate students attending various third level institutions in Ireland and the USA.

Findings

The results indicated that individuals who had grown up in traditional mixed families had more positive attitudes towards balancing work and home roles than did those who had grown up in traditional single earner families. Father's educational level also emerged as a significant factor in the career‐family attitudes of the participants.

Research limitations/implications

The results of this research indicate that young people have developed attitudes towards managing the work/family interface on entering the workforce, which they acquire through a social learning process. Limitations included the cross‐sectional nature of the design and future longitudinal research is needed.

Practical implications

Organizations and managers need to be aware of the well‐developed attitudes of new entrants in order to address early issues of psychological contract and person‐organizational fit, which have an impact on career success and career management.

Originality/value

The findings of the paper break new ground on the role of social learning on the formation of attitudes towards managing the work‐family interface. Such attitudes proceed to inform behavioral patterns and decisions in the harmonious management of the two domains.
Manager and mommy? A cross‐cultural comparison
Authors: Peus Claudia , Traut‐Mattausch Eva
Published: August 2008

Purpose

This paper aims to investigate the effects that a larger societal context (i.e. values, norms) and the legal framework have on an individual's ability to combine work and family.

Design/methodology/approach

Qualitative interviews were used to examine the perceptions female middle managers have of balancing work and family. A total of 25 female managers from the USA and 23 female managers from Germany were interviewed, representing diverse industries.

Findings

The results show that the dominant values in a particular society have a stronger influence on individuals' ability to balance work and family than the legal framework. Most importantly, the study provides empirical evidence for the fact that extensive laws originally designed to make it easier for women to combine work and family can actually have negative consequences for women and thus result in hurting the very persons they were designed to help.

Research limitations/implications

The sample consisted of only a small number of female managers. Thus, it cannot be regarded as fully representative of women in the USA and Germany.

Practical implications

When introducing measures designed at increasing opportunities for employees to balance work and family, it is necessary to examine their completeness, relation to societal norms, and anticipated organizational implementation.

Originality/value

This work is one of the rare studies to have used a cross‐cultural comparison in research on the work‐family interface. It provides evidence for the importance of societal values and for the fact that seemingly supportive laws can have negative consequences for women's ability to combine work and family.
The impact of individual and organizational characteristics on work‐family conflict and career outcomes
Authors: Nikandrou Irene , Panayotopoulou Leda , Apospori Eleni
Published: August 2008

Purpose

This paper aims to examine the dynamics of individual and organizational characteristics in work‐family conflict (WFC) and career outcomes. It aims to consider the role of self‐esteem, career management and multiple life role commitment, and, as individual characteristics, on WFC and career outcomes; it also seeks to consider the role of career encouragement and organizational culture, as organizational characteristics, on WFC and career outcomes.

Design/methodology/approach

The research was carried out in a sample of 399 females at different levels of management in Greek organizations. The hypotheses were tested using structural equation modeling.

Findings

The findings show that both individual and organizational characteristics are significant in determining WFC and career outcomes. No relationship is found between WFC and career outcomes. Overall, the results support the depletion theory.

Research limitations/implications

Limitations of this study are: the complexity of the model, the use of cross‐sectional data in causal modeling that makes it difficult to disentangle the directions of paths, and the use of only self‐report survey data. Research in progress addresses these issues by incorporating qualitative data collected from a sub‐sample of managers.

Practical implications

The paper highlights the outcomes of the choices women make in the work and non‐work domains in order to balance the demands of each.

Originality/value

The paper highlights that WFC is considered both as an outcome and as a mediator in the relationship between individual and organizational characteristics and career outcomes.
Work‐life integration: experiences of mid‐career professional working mothers
Authors: Grady Geraldine , McCarthy Alma M.
Published: August 2008

Purpose

This paper aims to explore how mid‐career professional mothers perceive themselves in relation to their work and family roles, how they experience these roles, how they merge their work, family and individual self, and what meaning they make of this integration.

Design/methodology/approach

The study used in‐depth qualitative interviews with 18 participants aged between 37 and 55 with at least one dependent child under the age of 18, in dual‐earning/career households.

Findings

The study reports that a complex relationship of work‐related dynamics and personal factors shaped the meaning for these women amid competing priorities of work, family and individual lives. Organisation and co‐ordination of multiple activities with support from various sources was fundamental to finding balance. A deep sense of motherhood was evident in that their children were their number one priority but career was of high importance as they sought stimulation, challenges, achievement and enrichment in their work. Now, in mid‐career transition, the respondents seek more self‐care time in an effort to find new meaning in the work, family and self equation.

Research limitations/implications

The study raises important issues for the management of professional working mothers and the implications of the study for individuals and organisations are set out.

Originality/value

This paper makes contributions to work‐life integration and career theory. It provides one of the first empirical studies on work‐life integration in Ireland using the construct of meaningful work and secondly builds on the kaleidoscope career model theory.
The role of personality in employee developmental networks
Authors: Dougherty Thomas W. , Ha Cheung Yu , Florea Liviu
Published: August 2008

Purpose

The purpose of this paper is to integrate scholarship on personality, mentoring, developmental relationships, and social networks in delineating how employees with particular personality characteristics are more or less likely to be involved in four types of developmental networks.

Design/methodology/approach

The paper reviews scholarship on personality characteristics and developmental relationships to identify a set of distinct personality characteristics proposed to be related to employees' tendencies to develop four types of developmental networks. These network types are defined based on high or low relationship strength and high or low relationship diversity in employee ties with others. We develop propositions delineating the nature of expected relationships of these personality characteristics with developmental network types.

Findings

The paper identifies five personality characteristics – interdependent/independent self‐construal, core self‐evaluations, openness to experience, conscientiousness, and extroversion/introversions – and explained how each should be related to employees' tendencies to develop the four types of developmental networks. These networks have been described as opportunistic, entrepreneurial, receptive, and traditional developmental networks, based upon the strength and the diversity of network relationships.

Originality/value

The paper suggests that personality variables are potentially valuable for understanding how individuals develop particular types of developmental relationships, an area that deserves more research attention. It is noted that developmental relationships have been shown to be related to both employees' objective career outcomes such as promotions and salary progress, and subjective outcomes such as career and job satisfaction.
Relating employees' psychological contracts to their personality
Authors: Tallman Rick R.J. , Bruning Nealia S.
Published: August 2008

Purpose

The purpose of this paper is to increase one's understanding of psychological contracts by proposing and testing relationships between employees' personalities and their psychological contracts and to consider the influence of gender on psychological contracts.

Design/methodology/approach

Data were collected from 163 employees in ten organizations. Regression analysis was used to explore the relationships between each of nine psychological contract dimensions plus gender and the Big Five personality dimensions.

Findings

It was found that personality is related to five of the nine psychological contract dimensions and that each personality dimension is related to one or more of the psychological contract dimensions. It was also found that gender had a significant impact on our results. Women held stronger obligation attitudes than did men. The personality of men related to varying obligation attitudes, whereas, women's attitudes did not vary significantly within personality dimensions. The study suggests that employees' psychological contracts may be more emotionally based than cognitively based.

Research limitations/implications

The self selection of participants limits the generalizability of the results. The data is cross‐sectional precluding inference of causality. The paper assumed a linear career model for participants and did not consider alternate models

Practical implications

Personality would appear to be an important factor in our understanding of psychological contracts, particularly in men. Personality provides a basis for psychological contracts being idiosyncratic. The interaction of personality and gender complicates the psychological contract management process.

Originality/value

Despite 17 years of research, the factors underlying employees' idiosyncratic psychological contracts remain to be adequately explored through empirical research. This is the first study that connects employees' personality to their beliefs about employee and organizational obligations. Gender appears to play a role in the development of psychological contracts.
Procedural justice criteria in salary determination
Authors: Cloutier Julie , Vilhuber Lars
Published: August 2008

Purpose

The purpose of this research is to identify the dimensionality of the procedural justice construct and the criteria used by employees to assess procedural justice, in the context of salary determination.

Design/methodology/approach

Based on a survey of 297 Canadian workers, the paper uses confirmatory factor analysis (CFA) to test the dimensionality and the discriminant and convergent validity of our procedural justice construct. Convergent and predictive validity are also tested using hierarchical linear regressions.

Findings

The paper shows the multidimensionality of the procedural justice construct: justice of the salary determination process is assessed through the perceived characteristics of allocation procedures, the perceived characteristics of decision‐makers, and system transparency.

Research limitations/implications

Results could be biased towards acceptance; this is discussed. The results also suggest possible extensions to the study.

Practical implications

Knowledge of the justice standards improves the ability of organizations to effectively manage the salary determination process and promote its acceptance among employees. Emphasizes the need to adequately manage the selection, training, and perception of decision makers.

Originality/value

The paper identifies the standards of procedural justice for salary determination processes. It contributes to the theoretical literature by providing a new multidimensional conceptualization, which helps to better understand the psychological process underlying the perception of procedural justice. The presence of a dimension associated with decision makers is novel and critical for compensation studies.
The impracticality of an international “one size fits all” corporate governance code of best practice
Authors: Davies Marlene , Schlitzer Bernadette
Published: August 2008

Purpose

The purpose of this paper is to review corporate governance literature from an international perspective in terms of having a global code of corporate governance.

Design/methodology/approach

Using a wide ranging literature review, the paper looks at the issue of a global corporate governance code of best practice from legal, corporate ownership structure and financial systems perspectives and the consequent/divergence issues that arise.

Findings

The paper supports the hypothesis that the “one size fits all” approach to corporate governance, particularly the Anglo Saxon model, is not necessarily the right approach from a global perspective. Convergence on fundamental features of shareholder protection, independence of directors and establishment of committees may be the preferred way forward.

Practical implications

The acceptance of a global corporate governance code is limited due to the adaptations in the business environment, investor confidence and corporate successes and failures.

Originality/value

The analysis of the framework provides an interesting paper for corporate governance researchers.
The independent director on the board of company directors
Authors: McCabe Margaret , Nowak Margaret
Published: August 2008

Purpose

The purpose of this paper is to examine the views of directors of public‐listed Australian companies regarding the role of the independent director and the significance of that role in relationship to the composition of the board of company directors.

Design/methodology/approach

A qualitative study using a grounded research approach was used and 30 directors of Australian public‐listed companies were interviewed.

Findings

The analysis indicates that participating directors were convinced that a majority of non‐executive directors (NEDs) provided a safeguard for a balance of power in the board/management relationship. The difference between NEDs, who are also independent directors, and NEDs who are not independent, was highlighted as an important distinction. The capacity for board members to think independently was seen to be enhanced, but not necessarily ensured, with majority membership of NEDs. However, a majority of independent minds expressing multiple points of view was perceived to reduce the board room hazard of “group think.”

Research limitations/implications

The study was conducted within the context of the preferred model for board composition in Australian public‐listed companies which requires a majority of NEDs.

Originality/value

Conflicting evidence surrounding the claim that a majority of independent members in the board structure contributes to “best pratice governance” makes the paper relevant to governance issues being debated in the global arena.
Value‐added role of internal audit: an Ethiopian case study
Authors: Getie Mihret Dessalegn , Zemenu Woldeyohannis Getachew
Published: August 2008

Purpose

The purpose of this paper is to draw inferences – from the results of an Ethiopian public sector corporation (for‐profit) case study – on how the attributes of a value‐adding internal audit department would vary among organisations.

Design/methodology/approach

The case study strategy is employed. The internal audit function of a public sector corporation was examined using an analytical framework derived from the literature. Research evidence was gathered distributing questionnaires to managers and internal auditors, conducting a semi‐structured interview with the internal audit department manager, and reviewing documents.

Findings

The results highlight that traditional/compliance audit is dominant in the organisation studied as contrasted with value‐added auditing. The paper concludes that goals and strategies pursued and the level of risk faced by organisations to which internal audit provides service, appear to shape the attributes of a value‐adding internal audit department. The study also demonstrates that the quality of strategic planning for, and marketing of, internal audit would influence the extent to which an appropriate value‐added profile is attained in a particular context.

Research limitations/implications

Since a single unit of analysis is examined, universal generalisability of the findings cannot be claimed. Also, the research design assumed that the unit of analysis investigated falls within the scope of internal audit departments considered in the literature that served as a basis to develop the analytical framework and data collection instruments.

Originality/value

The paper is expected to inspire conclusive follow‐on research on the role of internal audit in Ethiopia, or other countries with similar settings.
Financial information systems service providers and the internal control report
Authors: Nagy Albert L.
Published: August 2008

Purpose

The purpose of this paper is to examine if a conflict of interest arises when auditors opine on an internal control system that consists of an information system recently designed and implemented by their own firm.

Design/methodology/approach

A sample of companies was selected that had a financial information design and implementation service (FISD) disclosure in 2000‐2001 and a Section 404 internal control report issued in 2004‐2005. Both descriptive statistics and logistic regression results provide insight into the relation between the type of internal control report issued and the FISD provider.

Findings

After considering the type of auditor change (forced versus voluntary) and the timing of the consulting division split‐offs, the results suggest that a material weakness internal control report is less likely if the same audit firm issued the internal control opinion and performed the FISD service. This result lends some support to the regulator's concern that certain types of non‐audit services (NAS) may cause auditors to audit their own work.

Originality/value

This study contributes to the literature by examining if the performance of a certain type of NAS (FISD) resulted in auditors auditing their own work when opining on certain internal control systems. To the author's knowledge, this is the first study of its type in relation to auditors auditing their own work.
The current status of environmental reporting by Indian companies
Authors: Chatterjee Bikram , Zaman Mir Monir
Published: August 2008

Purpose

The purpose of this paper is to explore the state of environmental reporting by Indian companies on their web sites and also in their annual reports.

Design/methodology/approach

The web sites of the companies in the sample were visited to examine the accessibility and extent of environmental information disclosure on their web sites. The annual reports for 2003‐2004, as available on the companies' web sites were selected to investigate the extent of environmental information disclosure in these annual reports.

Findings

The paper finds that, although there are no regulations enforcing the disclosure of environmental information, most of the Indian companies have disclosed environmental information. These companies provided more environmental information on their web sites compared to the information provided in their annual reports.

Originality/value

This study contributes to the existing body of environmental reporting literature by focusing on the status of environmental reporting by companies of an emerging economy and also contributes to the existing body of environmental reporting literature by focusing on the accessibility of environmental information on web sites of respective companies.
Impact of the IFRS and US‐GAAP on economic‐financial indicators
Authors: Beuren Ilse Maria , Hein Nelson , Carlos Klann Roberto
Published: August 2008

Purpose

The paper seeks to analyze the impact of differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles in the United States (US GAAP) in the economic‐financial indicators of English companies.

Design/methodology/approach

The research is characterized as descriptive‐quantitative, using regression and correlation analysis. The study was developed on 37 English companies that negotiate American Depositary Receipts (ADRs) on the New York Stock Exchange (NYSE). Documental research consisted of accounting statements (AS) from 2005 sent to the London Stock Exchange (LSE) and to the NYSE.

Findings

The research shows percentage differences in the economic‐financial indicators of English companies, calculated based on AS sent to the LSE and the NYSE that suggest divergences between the IFRS and the US GAAP. However, analysis of regression and correlation indicate significant correlation between the differences of these indicators. Thus, it was concluded that the economic‐financial indicators are not affected in a significant way by the divergences in the accounting standards considered.

Research limitations/implications

As limitations, the economic‐financial indicators chosen can be pointed out. Therefore, in the individual analysis of each indicator and of each company there are greater or lesser differences that are dependent on the existence of the elements that possess difference in the applicable norms and their sums.

Originality/value

The focus of this study is the information asymmetry that results from the differences between accounting standards that are applied. It is intended to advance research with a study of the impact provoked in the economic‐financial indicators from a sample of companies that release AS in IFRS and US GAAP.
Fraudulent financial reporting detection and business failure prediction models: a comparison
Authors: Liou Fen‐May
Published: August 2008

Purpose

The purpose is to explore the differences and similarities between fraudulent financial reporting detection and business failure prediction (BFP) models, especially in terms of which explanatory variables and methodologies are most effective.

Design/methodology/approach

In total, 52 financial variables were identified from previous studies as potentially significant. A number of Taiwanese firms experienced financial distress or were accused of fraudulent reporting in 2005. Data on these firms and their contemporaries were obtained from the Taiwan Economic Journal data bank and Taiwan Stock Exchange Corporation. Financial variables were calculated for the years 2003 and 2004. Three well‐known data mining algorithms were applied to build detection/prediction models for this sample: logistic regression, neural networks, and classification trees.

Findings

Many of the variables are effective at both detecting fraudulent financial reporting and predicting business failures. In terms of overall accuracy, logistic regression outperforms the other two algorithms for detecting fraudulent financial reporting. Whether logistic regression or a decision tree is best for BFP depends on the relative opportunity cost of misclassifying failing and healthy firms.

Originality/value

The financial factors used to detect fraudulent reporting are helpful for predicting business failure.
Internationalising auditing standards: stakeholder views on Australia's strategic directions
Authors: Dellaportas Steven , Senarath Yapa P.W. , Sivanantham Sivakaran
Published: August 2008

Purpose

The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards Board's (AUASB) strategic directions paper (SDP) and comparing the proposed and approved strategic directions frameworks of the AUASB.

Design/methodology/approach

A content analysis of the submissions to the SDP is conducted to identify the extent of support, and arguments for and against the proposed strategic directions. This study attempts to find a link, if any, between the proposed strategic directions, the views expressed by the stakeholders, and the final set of strategic directions issued by Australia's Financial Reporting Council.

Findings

Overall, the final set of strategic directions released in April 2005 are consistent with the views expressed in the submissions, which support minimal divergence from International Standards on Auditing (ISAs) and using the ISAs as the base for developing Australian auditing standards. Major changes from the SDP include a requirement for the AUASB to undertake research and monitor auditing standards issued by national standard setters. However, the AUASB is no longer obliged to contribute to the international standard arena and need only have regard to any program initiated by the International Auditing and Assurance Standards Board.

Research limitations/implications

The findings of this study provide an insight into the future of Australia's role in the international arena and increase awareness of stakeholders' views on the international harmonisation of auditing standards.

Originality/value

While there have been several studies examining the international harmonisation of accounting standards, there is comparatively little research on the international harmonisation of auditing standards. This paper attempts to address this void, in part, and contribute to the literature on the convergence of auditing standards with ISAs.