bluuebunny/crossref_metadata_2025 huggingface dataset:
Advancing project management in learning organizations
Authors: Bourne Lynda , Walker Derek H.T.
Published: May 2004

Effective project managers are required to have both “hard” technical skills to help control the iron triangle of time, cost and functional scope as well as relationship management skills to work effectively with people and get the best out of them. This paper argues that project managers also need a third skill: we refer to it as tapping into the power lines. This is a skill beyond the management of schedules, budgets and milestones, beyond leading project teams or managing suppliers and users, and even beyond what is commonly regarded as managing a project's senior stakeholders. The hypothesis, based on data gathered from three case studies, is that there is a need for project managers to be skilled in managing at the third dimension in large organizations; to understand the need for, have the ability, and be willing, to “tap into the power grid” of influence that surrounds all projects, particularly in large organizations. Without third dimension skills, project managers and their organizations will find delivering successful project increasingly more difficult. The second part of this paper will discuss how project managers might achieve competence in managing the third dimension both through individual effort and with the support of the learning organization.
The link between self‐managed work teams and learning organisations using performance indicators
Authors: Power Joe , Waddell Di
Published: May 2004

Both the learning organization literature and the self‐managed work team literature have alluded to the potential links between teamwork and learning. However, as yet the link between these two concepts remains undeveloped. This study uses a survey of a random sample of 200 Australian organizations to empirically examine the relationships between self‐managed work teams and the learning organization using performance indicators as a medium. It was found that the learning organization concept displays a moderate to strong link with three measures of performance used in this study: knowledge performance, financial performance and customer satisfaction. Although the self‐managed work team concept did not display any significant relationship with performance, the qualitative component of the survey did emphasize that there is a common belief that self‐managed teams can increase performance in the right setting. While an insignificant relationship between self‐managed teams and the learning organization was also found, this study suggests some methodological concerns for future research into the relationship between self‐managed teams and the learning organization.
Assessing team climate by qualitative and quantitative approaches
Authors: Loewen Pamela , Loo Robert
Published: May 2004

This study used the team climate inventory (TCI) to create awareness of the multidimensional nature of team climate, to diagnose the climate of teams, and to present specific actions to improve team climate. Management undergraduates from 81, four‐person teams completed the TCI and an open‐ended question at week 3 and week 12 of their team projects. Quantitative results showed positive team climates at both administrations; however, only four of 13 sub‐scales showed small, significant improvements at week 12. Qualitative data analysis revealed 11 themes that enrich our understanding of factors contributing to positive team climate development. The study showed that the TCI is a useful tool in assessing team climate, sensitizing team members to the nature of team climate, and identifying actions to improve team climate in the context of the learning organization.
Typologizing organizational amnesia
Authors: Othman Rozhan , Azuan Hashim Noor
Published: May 2004

This article proposes that a major problem limiting an organization's ability to develop organizational learning capacity is of organizational amnesia. To understand organizational amnesia, it is necessary to look at the various ways that organizational learning is defined. Organizational learning is not merely the process of acquiring knowledge. Rather, the learning that takes place at the individual's level has to be diffused to other parts of the organization. This, in turn, enables the organizations to make decisions that will enable it to respond and adapt to change and uncertainty. Specifically, this adaptation is brought about through double‐looping learning and involves a re‐examination of fundamental assumptions. This article defines organizational amnesia as the failure of organizations to learn reliably at the organizational level. Builds upon the work of Crossanet al. who provide a framework of organizational learning that involves four processes of learning. They argue that organizational learning involves the processes of intuiting, interpreting, integrating and institutionalising. It is proposed that organizational amnesia happens primarily due to the failure to effectively undergo the integrating and institutionalizing stage.
Viewing learning organizations through a social learning lens
Authors: Mavin Sharon , Cavaleri Steven
Published: May 2004

Offers the view that learning in organizations is mainly a social activity because work is most often done by people in the context of communicating with others. Briefly assesses how learning can be managed in organizations.
Transformational Change
Authors: Limerick David , Passfield Ron , Cunnington Bert
Published: May 2004

Synthesizes the ideas of the “transformational change” and “learning organization” literature. The concept of the action learning organization is presented as a bridge between learning and transformation as it involves collaborative questioning by organizational members of their own actions. Discusses the characteristics of an action learning organization in terms of its bias for reflection‐in‐action, formation of learning alliances, development of external networks, multiple reward systems, creation of meaningful information, individual empowerment, leadership and vision. The knowledge‐generating organization is the one which is most likely to be able to survive both equilibrium and chaos.
The inevitably surprising future
Authors: Theobald Robert
Published: May 2004

Widely divergent views of the future exist at the current time. Almost all people, and the groups to which they belong, are so sure of their ideas that they are willing to do anything necessary to achieve their goals. Suggests that, given that humanity is now in charge of the future of the planet, it is essential that we reintroduce a commitment to civil dialogue and attempt to find common ground between apparently incompatible purposes. It is only in this way that we can benefit from today’s “insurmountable opportunities”. Discusses four possible scenarios of the future: a continuation of maximum growth and maximum employment strategy; a concentration on technological innovation; a return to the past; transformations in attitudes to success and reward systems.
A business school as a learning organization
Authors: Lorange Peter
Published: May 2004

Brings up and examines the concept of a business school as a learning organization. Discusses the issue of change as a stimulus to learning ‐ as businesses face new challenges, so, therefore, do business schools ‐ hence the necessity to become a learning organization. Proposes the idea of the faculty member as the learner, as well as the integration of various modes of organizational learning: faculty group discipline‐based learning, cross‐disciplinary programme‐based learning, and learning via a “partnership” with a major customer organization. Illustrates a working model for organizational learning comprising learning from research activities, workshops/ “discovery events”, open teaching programmes as well as in‐company tailored programmes. The total of this ‐ when aggregated as it relates to all the major learning partnerships the school is involved in ‐ leads to acquisition of knowledge by the faculty and the business school becomes a deliberate organizational learner. Concludes with emphasis on partnerships with multinational cutting‐edge firms as the key to the most relevant real‐life organizational learning.
Creating virtual support for lifelong learning
Authors: Sandelands Eric , Wills Mathew
Published: May 2004

Individuals worldwide are seeking to remain relevant and effective through learning which, if not actually continuous, is an integral part of their working life. Organizations are increasingly recognizing the need to compete on the basis of collective learning and the ability to apply this learning in practice. Technology is increasingly an enabler in this ongoing learning process. Pioneering institutions are developing architectures that support individual and organizational learning. World‐class development programmes are being delivered using the “virtual university” model. So too is support for lifelong learning. Issues being addressed include: creating, maintaining and distributing courseware; ensuring access to current and archival literature; programme supervision and the development of a community of learning. Claims further benefits for scholars of electronic publishing are being realized, but much potential remains untapped.
Learning through action and research
Authors: Levy Paul , Brady Tim
Published: May 2004

The changing nature of funding for research groups operating within the higher education sector has forced many such groups to transform themselves into more responsive and effective organizations. Academic research, allied to learning organization concepts creates the potential for action research‐based research units working effectively through integrative relations with their research communities. This short case study paper describes the historical development of CENTRIM (the Centre for Research in Innovation Management), based at the University of Brighton, charting the group’s development as it tries to identify a learning agenda to form the basis of its research and development activities. Highlights some of the key mechanisms for organizational learning which the centre has developed, some of the enablers and barriers, and the challenges for developing the centre as a learning organization.
Learning about learning organisations: case studies of skill formation in five New Zealand organisations
Authors: Hill Roberta , Bullard Tony , Capper Phillip , Hawes Kathryn , Wilson Ken
Published: May 2004

This paper reports findings from five case studies of New Zealand organisations that introduced new initiatives such as TQM and “learning organisation” concepts as a result of facing a business environment of continuous change and uncertainty. The case studies, carried out between 1993‐96, highlight seven crucial limitations in the debate about the appropriate skills for such environments. Research findings also provide: evidence of the core skills that employees and managers need for such environments; and a new paradigm of the critical organisational characteristics, culture and form that facilitate learning in these conditions; and the implications for managers, human resource practitioners and training providers.
Changes in the banking sector – the case of Internet banking in the UK
Authors: Jayawardhena Chanaka , Foley Paul
Published: May 2004

The Internet is gaining popularity as a delivery channel in the banking sector. At the same time, customer needs are changing. A total of 12 Internet banking operations in the UK are analysed under customer empowerment functions and Internet banking Web attributes. Internet banking renders location and time irrelevant, and empowers customers with greater control of their accounts. Banks achieve cost and efficiency gains in a large number of operational areas.
Perceptions of Web site design characteristics: a Malaysian/Australian comparison
Authors: Fink Dieter , Laupase Ricky
Published: May 2004

Compares the perceptions of Malaysians (representing eastern, Asian culture) and Australians (representing western, European culture) for four Web site design characteristics – atmospherics, news stories, signs and products and services – as part of the integrated Internet marketing model. Under controlled laboratory conditions, two groupings of 30 subjects evaluated eight Web sites – four in Malaysia and four in Australia – in the retail and services sectors. Hypothesises that the predominant culture is not generalised to another culture. Some tentative support for the research premise is found since where a group’s perceptions for Web design characteristics and their effectiveness was significantly higher, it was for sites originating in that group’s country. Furthermore, perceptions both support and contradict previous research suggesting that Australians prefer an environment of low context and high explicit communications while Asians operate in an environment of high context that stresses implicit communications.
The Internet and services marketing – the case of Danish retail banking
Authors: Mols Niels Peter
Published: May 2004

Examines various aspects of the motives, perceptions and expectations connected with the introduction of Internet banking in Danish retail banking. Responses from 60 key managers in the largest retail banks in Denmark show that they believe that Internet banking will become more important in the future, whereas all other distribution channels are predicted to become less important. Describes further the relationship between the perceptions of and expectations from Internet banking, the reasons for offering an Internet bank and the way it has been organized in the banks.
Achieving environmental excellence through effective teamwork
Authors: Anderson Strachan Peter
Published: May 2004

For many forward‐looking organizations establishing and maintaining good environmental management and the ability to demonstrate such practice has been achieved through the commitment of senior managers, effective leadership and teamwork. These are key aspects of any successful environmental management system. Focuses on the creation of environmental “green” teams by organizations recognized as being environmental champions and reviews the characteristics of effective teamwork in environmental management.
Training in project management: a powerful tool for improving individual and team performance
Authors: Loo Robert
Published: May 2004

Notes that the project management approach has enjoyed growing acceptance by a wide variety of businesses and organizations over the past 20 years or so. Emphasizes the usefulness of training in the basics of project management to management training and team development. Following a brief description of project management, discusses implementation factors to facilitate the successful implementation of this approach in the workplace and the expected benefits. Describes a sample of basic management techniques and tools for the planning and controlling of projects. Concludes that managers and trainers can readily see that adopting project management can be done with minimal disruption to the workplace and that the costs of adopting project management are relatively small compared with the potential benefits in terms of improved individual and team efficiency and productivity, high standards of work quality, and reduced employee stress and conflict in teamworking among other benefits.
Managing effectively through teams
Authors: Harris Philip R. , Harris Kevin G.
Published: May 2004

Points out that, if high performance is to be sustained in metal‐industrial organizations, co‐operative action among personnel becomes essential ‐ the explosion of information today and the complexity of our times demand it. Maintains that team management, then, is vital to achieve and maintain high output at a time of fast growth. Stresses that thinking managers must be committed to learning the skills of group dynamics, including how to influence team processes and activities, norms and values, and task and maintenance functions. Discusses group leadership which implies clarifying roles and relationships; sharing of unique talents and decision making; and acquiring new tools such as the computer to control the diverse elements involved in matrix, project or product management. Discusses the creation of an effective team culture which improves performance beyond the sum of individual member efforts. Suggests that behavioural scientists can provide team building to ensure group productiveness and synergy. Determines that successful management actively not only promotes a team spirit, but installs team mechanisms and the means to develop in team skills.
The importance of conflict in work team effectiveness
Authors: Esquivel Michael A. , Kleiner Brian H.
Published: May 2004

States that the use of work teams is becoming more and more prominent in organizations today, and that these work teams are empowered to formulate and solve an organization’s problems and thus involve the naturally occurring dynamic of conflict. Explains that conflict is perceived as negative but with positive qualities that are beneficial to the organization. Focuses on the dynamic of conflicts; its effect on work teams’ decision‐making process; and the types of conflict, A‐type and C‐type, and their effects on the decision‐making process of work teams. Finds that C‐type conflict focuses members’ discussion of differences on issues related to the task at hand; fosters creativity, open and honest communication; and utilizes members’ skills and abilities. Claims that this creates a desirable environment for C‐type conflict to exist and impact the decision‐making process. Presents an eight‐step technique through which C‐type conflict can be managed noting that, as the use of work teams increases, the effectiveness of those teams will come into question. Argues that the ability to understand the different types of conflict and to manage it successfully will give work teams the competitive edge.
Taylorism and hours of work
Authors: Nyl Chris
Published: May 2004

Frederick Taylor and the early scientific management movement have commonly been depicted as villains by authors who base their claims on a very superficial reading of their work. Examines an example of such a reading that asserts the Taylorists were opposed to the reduction of long working hours. By outlining the working contribution made by Taylor and by members of the Taylor Society in the period 1895‐1930, aims to highlight the need for historians of management thought to abjure the intellectual myopia that characterizes much of the literature concerned with management. Extends earlier research on the contribution made by the Taylorists to the rationalization of standard time schedules.
Henri Fayol′s family relationships
Authors: Sasaki Tsuneo
Published: May 2004

Traces seven generations of Henri Fayol′s family through family
records and public documents found in France. These previously
unpublished records document the financial situation of the Fayol
family, further details of Fayol′s career, and other information
concerning his descendants. For many years the Fayol family members and
their in‐laws had close ties with Commentry‐Fourchambault and
Decazeville. Suggests the circumstances which led to the estrangement of
Henri Fayol from his only son, as well as the role the Fayols played in
the international management movement.
A framework for environmental quality assessment
Authors: Madu Christian N.
Published: May 2004

Asserts that an environmental quality assessment programme is essential in ensuring sustainable development. Management needs a programme to enable it to provide value in its product and service delivery at high quality while also ensuring the safety and health of both the users of its services and the environment. Argues that, in order to achieve this goal, the value chain of the product must be studied from its inception to the end of the product’s life. Provides discussions and suggestions as to how this study could be undertaken and achieved.
The obligation to keep value chain management simple and standard
Authors: McGuffog Tom
Published: May 2004

Asserts that by examining value chain management (VCM) in a systematic and consistent way, overall speed, certainty and cost‐effectiveness can be improved. Seeks to promote the full benefits of VCM by encouraging the maximum degree of common expression, procedures and communication, and suggests ways in which this can be done. Identifies four key steps in the successful application of VCM: agreement of fundamental objectives; measure current performance; define current and potential partners; and redefine the key processes by which the objectives are to be met more cost‐effectively.
The transfer of best practices: how to build a culture of benchmarking and continuous learning – part 1
Authors: Zairi Mohamed , Whymark John
Published: May 2004

Features two case studies. The first of these focuses on Royal Mail, provider of a universal delivery service within the UK. Notes how total quality management has evolved within the organization and how the role of internal good practice has underpinned the development of a continuous improvement environment. Identifies the key enablers for the effective transfer of good practice and the process models adopted. The second case study focuses on Texas Instruments Europe, part of the TI Group and a previous winner of the European Foundation for Quality Management Award. Investigates how different sources provide an extensive database of knowledge for the organization wishing to locate best practices. Identifies the approach adopted to best practice sharing in order to remain focused and achieve maximum benefits within the shortest timeframe. The organization has set up its own office of best practice (OBP) to support the best practice drive and the article focuses on how the OBP expertise is deployed to maximum effect within the organization.
Benchmarking Quality Management Practices in India
Authors: Maheshwari Sharad K. , Zhao Xiande
Published: May 2004

The main objective of this research is to study the quality management
practices of Indian manufacturing organizations. Presents the results
of a survey conducted among the chief operating officers of medium‐and
large‐size Indian manufacturing companies. Presents an analysis of the
survey results. The survey investigated several quality
management‐related issues including adherence to the “quality is
free” philosophy, causes of poor quality, quality performance, efforts to
improve quality and status of ISO 9000 certification among the Indian
companies. Compares also quality practices in India with industrialized
nations such as Japan, USA, Germany and Canada.
Benchmarking supplier partnerships in the context of advanced manufacturing technology implementation
Authors: Youssef Mohamed A. , Zairi Mohamed
Published: May 2004

Discusses various modes of interaction between suppliers and users of advanced manufacturing technology (AMT) and is based on empirical evidence originating from the study of 30 organizations representing ten suppliers and users. Highlights various key factors by closely scrutinizing the various modes of interaction during the implementation of various technological innovations. Notes that these factors are highly influential in the degree of success or otherwise for the implementation of AMT. In all, examines seven different types of innovation. These are: plastics injection moulding machines, CNC machines, computerized information systems, flexible manufacturing systems, material handling and supply, CADCAM and automated control systems. Reviews some relevant studies and discusses the critical factors in the diffusion of AMTs. Considers the benchmarking of the AMT’s implementation and finally, discusses the factors which determine the effectiveness of supplier‐customer interaction for the implementation of AMT.
Continuous improvement: a case study in student relations
Authors: Fredenberger William B. , Marshall Leisa L. , Ware Frederick A.
Published: May 2004

Examines how an iterative continuous improvement process was successfully implemented to change admissions, retention, and career guidance processes in an AACSB‐accredited school of business housed in a medium‐sized (8,500 students) state university in the south‐eastern USA. The continuous improvement process consistently produced regularly revised and prioritized student relations improvement goals, initiated programmes to satisfy their concerns, became a model for improving other processes concerning curriculum, instruction, and strategic planning, facilitated and expedited faculty participation and provided documentation necessary for AACSB reviews.
Competitive environments, dynamic strategy development capabilities and business performance
Authors: Feurer Rainer , Chaharbaghi Kazem
Published: May 2004

Outlines a survey carried out among 33 large corporations in the UK, which aimed to discover the level of dynamics in the competitive environment, the level of dynamics in strategy development and the performance of the organization. Outlines the methodology used and the results obtained. Concludes that organizations can be successful in any competitive environment but that organizations with dynamic approaches to strategy development achieve superior performance in all competitive environments.
Benchmarking and improving construction productivity
Authors: Mohamed Sherif
Published: May 2004

States that the benefits of benchmarking are still largely unrecognized in the construction industry, despite the fact that the best practice concept has been indirectly investigated by both practitioners and researchers. Notes that some confusion seems to exist in construction circles as to what exactly benchmarking is and what it can achieve to improve productivity. Addresses the benchmarking concept and its application to construction and presents a three‐level internal, project and external framework for benchmarking current practice. The three levels are examined in detail, with an illustration of the need to adapt to improve construction productivity. Uses a generic definition of benchmarking throughout to ensure applicability to the different and many aspects of the construction process.
A DEA approach for evaluating quality circles
Authors: Mathiyalakan Sathasivam , Chung Chen
Published: May 2004

Presents results of a study on evaluating the efficiency‐effectiveness relationship of quality circles (QCs). Defines QCs as a means by which organizational goals can be achieved. States that prior studies have examined QCs in an organizational setting. However, these studies have not provided an approach to relate effectiveness and efficiency of QCs at the same time. Extends the body of literature on QCs by presenting an approach management can use to examine the efficiency‐effectiveness relationship of QCs. Uses a data envelopment analysis (DEA) approach and computer‐generated data to illustrate the means by which QCs can be evaluated. Notes that DEA is a linear programming‐ (LP) based method. Provides an approach for visualizing the efficiency‐effectiveness relationship of QCs. Uses the LP model output to gain insight into the ways to improve performance of QCs and notes that the LP output could be used by a manager to take the necessary corrective action.
A quality assessment instrument for multi‐criteria decision support software
Authors: Zapatero Enrique G.
Published: May 2004

Presents the findings concerning a search for an objective way of assessing the quality of commercially‐available, multi‐criteria decision support software. As hardware prices continue to decline, consumers are spending relatively large sums of money on software. There is a powerful need for decision makers to justify these cash outlays based on the impact on the quality of the decisions made using multi‐criteria tools. After a thorough literary search for such an assessment uncovered the lack of field‐tested assessment batteries, develops an evaluation tool and undertakes an experiment to gain insight on the performance of this evaluation tool.
Benchmarking and gap analysis: what is the next milestone?
Authors: Balm Gerald J.
Published: May 2004

First there was traditional benchmarking and then “expanded” benchmarking. Both analyse the gap between current practice and best practice. Introduces what might be the next great value‐add in store for benchmarking. Proposes that benchmarking gap analysis be extended by estimating the measurement value needed to achieve total customer satisfaction. Concludes that this new type of benchmarking sets goals where they are most needed ‐ on satisfied and loyal customers.
An application of benchmarking in the dairy industry
Authors: Khade Alan S. , Metlen Scott K.
Published: May 2004

The dairy industry has been changing rapidly owing to competitive pressures since the early 1980s. Basic operations in most dairies are being continuously improved. Deals with an application of a benchmarking process in a dairy firm. The calving operation is one of the most complex and significantly profitable operations in the dairy industry. Owing to a high mortality rate, the dairies are likely to lose in several ways, including profitability. Therefore, reducing the mortality rate will result in a significant increase in the efficiency of the operation. Describes details of the benchmarking process as they apply to the calving operation. Data were collected and analysed for a large dairy firm in California. Presents the results of the benchmarking process and recommendations.
Leading practices for achieving quality and high performance
Authors: Evans James R.
Published: May 2004

Important management practices that lead to the achievement of quality and high performance fall under the areas of leadership, information management, strategic planning, human resource management, product development, process management, and customer focus, which represent the principal focus areas of the Malcolm Baldrige National Quality Award criteria. Aims to identify the key practices that lead to competitive success from a process viewpoint, and provide examples from Baldrige winners and other leading companies.
Value stream mapping
Authors: Hines Peter , Rich Nick , Esain Ann
Published: May 2004

This paper describes the application of a new variant of process benchmarking called value stream mapping to the development of a supplier network around a prominent distributor of electronic, electrical and mechanical components. This involved mapping the activities of the firm, identifying opportunities for improvement and then undertaking with the firm an improvement programme. The resulting supplier association programme involved around 50 key suppliers across eight product category areas. The paper explores the different methods employed together with the support structure that was created. It concludes with evidence of the early results of the programmes as well as a number of key learning points for other organisations wishing to follow a similar path.
Interview with Laurie Isenberg
Authors: Gelfand Julia
Published: May 2004

This article introduces Laurie Isenberg, a former medical and special librarian, who has been involved in using, retrieving and processing grey literature, and the advantages and restrictions she has experienced in working with that form of information. She candidly shares her opinions about how grey literature supports medical research and practice and her commitments to promoting the ongoing exposure to grey literature.
Intellectual capital at the crossroads: managing, measuring, and reporting of IC
Authors: Marr Bernard , Chatzkel Jay
Published: May 2004

This introductory editorial to the special issue “IC at the crossroads: theory and research” explains the rationale and background to the studies. In addition it outlines reasons why the field of intellectual (IC) capital is at the crossroads. It seems that awareness of the importance of IC has been created. It is now the role of researchers as well as practitioners to move to the next level. This next level involves issues around taxonomies as well as research methodologies. In order to move on, precise definitions of concepts such as IC, better justifications of why organizations need to measure and manage IC, and increased clarity about terms such as measurement, assessment, or valuation are needed. In addition, more rigorous research methods are needed in order to test and validate existing theories in the field.
IC valuation and measurement: classifying the state of the art
Authors: Andriessen Daniel
Published: May 2004

The intellectual capital (IC) community has entered a phase of consolidation. This article contributes to this consolidation process by clarifying existing motives (why) and proposed methods (how) for valuing or measuring IC. In general, the field of IC performance measurement has paid little attention to organizational diagnosis and the “why” question. It is often unclear what the organizational problem is the methods intent to solve. Many methods for the valuation or measurement of Intellectual Capital can be characterized as “solutions in search of a cause”. Another area that requires clarification is the “how” question. There seems to be confusion about the distinction between valuation and measurement. The distinction is fundamental yet not recognized in the field. Based on a literature review this article presents a classification of motives and solutions and plots ten existing methods in a “why” by “how” matrix.
Mathematics and modern business management
Authors: Pike S. , Roos G.
Published: May 2004

This paper recognises the move towards making the disclosure of data concerning intangible resources a requirement. It sets down requirements for intellectual capital measurement systems that can be safely used by companies in disclosures and which are transparent and easily used by others. The paper argues that if rigour and safety comparable with ordinary financial disclosures is to be attained then only the rigour of measurement theory applied to intangible resources will suffice. Some existing methodologies are evaluated against the axioms of measurement theory. None evaluated so far are compliant.
Measuring and intervening: how do we theorise intellectual capital management?
Authors: Mouritsen Jan
Published: May 2004

Measurement of intellectual capital is important, but not only for descriptive purposes. It is important because it enables intervention. If intervention and measurement are coupled, then measurement is an input rather than an output, and then measurement is not to be evaluated on its reflection of reality but rather on its ability to help actors transform their reality. This is particularly true for intellectual capital, which is widely accepted as part of an agenda for transformation and growth – it is a strategic/political agenda. To arrive at this conclusion, the paper discusses relationships between measurement and intervention comparing conventional financial statements with intellectual capital statements.
Shaken, not stirred
Authors: Grasenick Karin , Low Jonathan
Published: May 2004

The necessity and importance of measuring intangibles has become increasingly accepted in the business, financial and academic communities as a means for a better understanding of the value creation processes in private, public and not‐for‐profit enterprises. Intangible indicators are seen as idiosyncratic, unique to each enterprise and not standardised. Interpretation, dissemination and further research suffer from the lack of definition and measurement standards. This paper examines guidelines and suggestions for measurement instruments and discusses their limits. A framework for classifying intangibles and indicators through the utilisation of evaluation experience is derived in order to support the movement towards global agreement on terms, definitions, standards and measures. Further research is discussed concerning quality standards for measurement systems.
Using content analysis as a research method to inquire into intellectual capital reporting
Authors: Guthrie J. , Petty R. , Yongvanich K. , Ricceri F.
Published: May 2004

Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the specific research methods they use to collect the empirical data that they examine to support and test opinions regarding the merit of different approaches to managing and reporting IC. Of the various methods available to researchers seeking to understand intellectual capital reporting (ICR), content analysis is the most popular. The aim of this paper is to review the use of content analysis as a research method in understanding ICR and to offer some observations on the practical utility of the method. Further, the paper examines several research method issues relating to the use of content analysis that have been discussed in the social environmental accounting literature, but not as yet in the IC literature, which we believe are relevant to investigations underway in the field of ICR. This paper reports on several developmental issues we have confronted when using content analysis to examine the voluntary disclosure of IC in annual reports by various organisations. The paper also suggests two theoretical foundations for further investigation into the voluntary disclosure of IC by organisations, and suggests why content analysis is well matched to both these theories as a means to collect empirical data to test research propositions.
Theory and method on intellectual capital creation
Authors: O'Donnell David
Published: May 2004

Intellectual capital is a diverse and multidisciplinary field where there is much scope for interdisciplinary research. Such interdisciplinarity demands that we first transcend boundaries between IC researchers and disciplines and then transcend any subsequently perceived ontological and/or methodological barriers. Moving from the particular to the general, this paper draws on the contours of the Habermasian communicative relation to present some theoretical insights on how intellectual capital is created linguistically in social space. The ontological and methodological implications of this particular approach to research lead to the general argument for adopting a “relative view” on both ontology and methodology in order to craft navigational routes into interdisciplinary social space in the IC field. Such an approach allows IC researchers to draw on extant, and seemingly incommensurable, methodologies and techniques from analytical positivism, systems theory and the hermeneutic tradition in a scientifically justifiable post‐foundationalist manner.
Managerial knowledge to organisational capability: new e‐commerce businesses
Authors: Bakhru Anjali
Published: May 2004

The knowledge and skills of individuals are widely considered to represent an important component of a firm's intellectual capital. The value of individuals’ knowledge is also recognised from a capability‐based perspective. While routines and capabilities are considered to act as the interface for the knowledge of individuals, an important and related issue is to examine how and to what extent individuals’ knowledge acts as the source of knowledge for the creation of firm‐based routines and capabilities. Four firms across two online sectors, online broking and ISPs, are selected for the empirical case study research. The findings highlight the importance of the role of prior organisational experience in the development of new routines and capabilities. It is shown that variations in the role of prior organisational experience across firms and sectors are better understood in respect of the architectural and component knowledge of which managerial knowledge consists.
Moving through the crossroads
Authors: Chatzkel Jay
Published: May 2004

The field of intellectual capital is at a crossroads. To move through the crossroads and to the next stage both practitioners and academics must substantially demonstrate the relevance of intellectual capital as a working discipline useful to achieve strategic goals and to improve levels of performance. While the field has generated a growing body of knowledge and practice over the last two decades, there is a need for both a great leap in how value can be generated and captured using an intellectual capital perspective, as well as acknowledging that there are multiple ways of knowing and different models for intellectual capital exchange. Much of this new development will come from an expanded, continuing dialogue between practitioners and academics.
Helping the help desk
Authors: Stinton Ian
Published: May 2004

Help desks have proliferated in recent years as effective and efficient ways of meeting the support needs of large and dispersed groups of people. One problem is that in large organizations, as the range of equipment and the number of applications supported grows, it becomes increasingly difficult for any member of staff to have even an overview knowledge of the entire range. Examines a unique product which intends to offer support to the supporters by using artificial intelligence techniques for the handling of users’ queries.
Our bridge to world class: PT Caltex Pacific Indonesia’s total quality management practice
Authors: Hakim Baihaki H.
Published: May 2004

Reports on PT Caltex Pacific Indonesia’s journey towards total quality management; a journey which began in 1985. Details the various steps the company has taken and reports briefly on some of the results of this major programme. Notes factors which the company believes have contributed towards the success of the programme and outlines some future goals for the company on this continuing journey.
Small urban spaces
Authors: Catt Richard
Published: May 2004

Looks at ways of surveying small urban spaces and deals with how garden and enclosures can be investigated prior to restoration.
Are you set in your ways or is there a Sett in the way?
Authors: Nature English
Published: May 2004

Summarizes the main points from Badgers ‐ Guidelines for Developers produced by English Nature. Believes that understanding some facts about badgers can help to identify ways in which badgers and developments may co‐exist while meeting the welfare aspects of current badger legislation. Stresses that this is basic guidance for developers and should not be used as a substitute for professional advice where badgers are affected by development.
Historic parish church alterations and the law: has the dust finally settled?
Authors: Chynoweth Paul
Published: May 2004

Examines recent forms of the listed building legislation in the context of alterations to listed parish churches. Identifies the effect of a church listing and notes the origins and legislative effect of the Ecclesiastical Exemption. Explains the workings of the Faculty Jurisdiction and summarizes the major changes introduced by the Care of Churches and Ecclesiastical Jurisdiction Measure 1993. Discusses the movement to abolish or reform the Ecclesiastical Exemption which culminated in the introduction of the Ecclesiastical Exemption (Listed Buildings and Conservation Areas) Order 1994. Summarizes the effect of this order. Considers whether the process of reform is now complete and concludes that while continuing minor adjustments are likely no further major reforms can be expected within the foreseeable future.
TQM and R&D: an overview
Authors: Sharman G.K.
Published: May 2004

Argues that total quality applications to research and development are in their infancy. Few laboratories have tried it, so there are few hard data. Questions whether the principles so successfully applied in the manufacturing environment work in the specialized realm of science?
Efficiency Auditing by the Australian Audit Office: Reform
and Reaction under Three Auditors‐General
Authors: Hamburger Peter
Published: May 2004

The efficiency audit programme of the Australian Audit Office,
which began officially in 1979, was the first substantial move towards
performance auditing in Australia. The history of that programme is
outlined in support of an argument that the nature and purpose of
public‐sector performance audit have not been fully settled. Far from
being an established discipline, performance audit is still evolving.
This evolution is a contested process in which auditors, the agencies
they audit and the Parliaments they report to, dispute such basic
questions as why, what and how performance should be audited, and by
whom. It is argued that successive Australian Auditors‐General have had
a large personal influence on the development of performance audit at
the federal level in their country. These arguments take on new
relevance with recent and very ambitious proposals for reform of the
Australian Audit Office that bear marked similarities to those advanced
when efficiency audit was first proposed in the mid‐1970s.
“Guardians of Knowledge and Public Interest”: A Reply to
Our Critics
Authors: Sikka Prem , Willmott Hugh , Lowe Tony
Published: May 2004

The article is the response to a reply to the authors′ earlier
article (in this journal) criticising the UK audit standard‐setting
process. The reply claimed the article failed to prevent a balanced
review of the “due process”, was not clear as to what
constitutes “public interest”, and contained
misrepresentations and errors. This response counter‐claims the errors
and misrepresentations and accuses their critic of unwillingness to
discuss the politics of accountancy regulation (compounded by his
previous position as an official of the Auditing Practices Committee).
These issues are discussed: clarifying the original article and dealing
with the criticism point by point.
The Role of Oral History in Accounting
Authors: Collins Marilynn , Bloom Robert
Published: May 2004

The case is made for oral history as a research tool, and a
possible role in respect to the accountancy profession is recommended
and discussed: the study of the evolution of accounting standards. The
collection and preservation of oral records is described. Illustrative
examples are provided. The benefits and drawbacks of this kind of
research are analysed.
A Note on Corporate Social Disclosure in Japan
Authors: Yamagami Tatsundo , Kokubu Katsuhiko
Published: May 2004

The purpose of this study is to investigate the practice of
corporate social disclosure in Japan, which will not be familiar to
those outside Japan. After briefly presenting an analytical viewpoint of
this subject, it explains the media of corporate social disclosure in
Japan and then investigates these disclosures according to the type of
report and the type of industry. The practice of corporate social
disclosure tends to be overlooked in Japan, as Japanese companies
disclose no social information in their mandatory annual reports.
However, it will be shown that they disclose some social information in
the voluntary reports.
Towards a Contingency Theory of Corporate Financial
Reporting Systems
Authors: Thomas Andrew P.
Published: May 2004

Contingency theories have become prominent in both organisation
theory and management accounting. It has also been suggested that the
contingency approach is implicit in accounting policy making. The
contingency framework is extended to corporate reporting and it is
argued that this may provide a means of explaining and predicting such
systems. The contingent variables are conceptualised as falling into
four classes which consist of: (1) societal variables; (2) the
environment of the enterprise; (3) organisational attributes; and (4)
user characteristics and other sources of information. These are shown
to be associated with particular attributes of corporate reporting
systems.