bluuebunny/crossref_metadata_2025 huggingface dataset:
Entrepreneurship among graduates: towards a measured response
Authors: McLarty Roy
Published: March 2005

Purpose

The entrepreneurial potential of graduates has risen in the national agenda and has been attracting the interest of policy makers, educationists and development agencies in recent years. This paper focuses on a detailed study into the entrepreneurial activities of graduates in East Anglia and principally examines issues impacting on their business development.

Design/methodology/approach

Seven main issues were investigated: business establishment; location; premises; concerns; advice utilisation; education and training; and support requirements. A sample of 39 graduate businesses, which commenced in the past five years, was assembled and comprehensively assessed. The entrepreneurs' ages ranged from 20 to 26 years, with a mean business age of 2.4 years.

Findings

Findings are significant in respect of each of the categories of investigation and principally confirmed that the graduates were poorly prepared for business activity. Two major issues of concern were confirmed, namely, marketing and finance, the latter of which increased as time progressed. Elements relating to all of the seven issues are explored at both business establishment and development stages, mainly because it was recognised that these would materially change over time.

Originality/value

The value and impact of business advice is explored and rated in respect of three sources – Princes Trust, Business Link, and Enterprise Agency. The paper concludes with an examination of the competency of graduates, through the introduction of three categories of competency and application of Gadenne's seven elements.
The assessment of formal management development
Authors: Rodwell John J.
Published: March 2005

Purpose

To assess the impact of a course on the development of management competencies for students over the duration of the course, by examining changes in the competencies of the students. The potential impact of student learning styles was also examined in the study.

Design/methodology/approach

A “Pre, Post, Then” design and a combination of paired sample t‐tests, and alpha and beta change statistics were used to examine the change in competencies over time.

Findings

This study found that even a standard subject design had a significant and substantial impact on the management competence development of the students.

Practical implications

From the perspective of students‐as‐products, the base line provided here allows for the testing of alternative designs of educational systems, whereby alternative designs have to prove a benefit above and beyond that of a basic teaching system. Therefore, the present study should assist the field of management development to create a range of design options.

Originality/value

This study applies a powerful and under‐utilised research method to provide a base line of the amount of management development that can occur in a typical formal management course, but is unique in that it includes the impact of the students’ learning styles.
Perceived job characteristics and internal work motivation
Authors: Lee‐Ross Darren
Published: March 2005

Purpose

Currently, a gap exists in the area of cross‐cultural research in organisations. Moreover, there is a consensus that many models of organisational behaviour have a Western ethnocentric bias. That is, they are unlikely to explain worker behaviour in non‐Western firms. The present study aims to test this notion by comparing the attitudes and work motivation between hotel workers in Australia and Mauritius.

Design/methodology/approach

A convenience sample of three 200+ bedroom, five‐star resort hotels, two from Mauritius and one from Australia, was identified for this study. All hotels were similar in size and key managerial and operational aspects. Using Hackman and Oldham's Job Diagnostic Survey, quantitative results from 125 respondents show that motivational disparities between hotel workers are likely to be culturally driven.

Findings

These suggest that, while Hackman and Oldham’s model is not wholly appropriate outside a Western culture, it provides a reasonable basis for future research and could be adapted by incorporating previously unaccounted‐for non‐Western cultural variables.

Research limitations/implications

The main limitation of the study was the convenience sample used. However, findings are consistent with the initial proposition that models of organisational behaviour have a western ethnocentric bias.

Practical implications

In practice, managers should avoid a parochial perspective and canvass for discrete, culturally‐based attitudinal information about their workers. For example, an increasingly participative style of management is currently popular in Western organisations. This would be unsuitable for Mauritian workers because autonomy is a “foreign” concept with which they struggle. Moreover, deference appears to be a powerful antecedent of motivation in the workplace irrespective of other model‐specified antecedents. Future research would need to explore them and scrutinise their exact relationship with worker motivation. International managers would be well advised to plan their behavioural diagnostics around these two variables.

Originality/value

This paper questions the role of “participative styles” of management among Mauritian hotel workers and the impact of deference as a cultural moderator of employee workplace behaviour. This represents a new area of research and thus has value for researchers and practitioners.
Enhancing managers'supervisory effectiveness: a promising model
Authors: Ralph Edwin G.
Published: March 2005

Purpose

To describe the contextual supervision (CS) model, and to invite interested researchers to study its effects in a wider range of applications across a variety of management fields.

Design/methodology/approach

The developer of the CS model summarizes how he refined and studied the original situational leadership approach to assist supervisory personnel in education to mentor teacher‐interns as they developed their classroom instructional skills.

Findings

The 15 years of accumulated CS findings have consistently identified several strengths and one lingering limitation with the model. Key strengths are that CS is intuitively appealing and relatively easy to learn and that it helps participants clearly conceptualize the entire supervisory process. The limitation is that there appears to be a small, but persistent, number of supervisors who, although trained in CS, tend to exhibit a mismatch of style with supervisee developmental level.

Practical implications

There is enough research evidence to suggest that the CS model has potential to be adapted and studied by managerial personnel across a variety of other supervisory areas; and that it could enhance supervisors’ mentoring of protégés engaged in learning and/or improving the skills and knowledge specific to their particular fields.

Originality/value

The author invites collaborative inquiry across disciplines in order to have scholars and practitioners consider applying the CS model in their mentoring activities; and also to study and to disseminate the results in order to add to the research base on CS.
Have you met your organization's computer usage policy?
Authors: Foltz Charles B. , Paul Cronan Timothy , Jones Thomas W.
Published: March 2005

Purpose

This paper aims to examine the effectiveness of computer usage policies in university settings.

Design/methodology/approach

Students enrolled in business courses at three midwestern universities were divided, by class, into control and experimental groups. All subjects were asked to complete a survey regarding their awareness of university computer usage policies, consequences of misuse, and methods of policy distribution. The experimental group was exposed to sample computer usage policies. Two weeks later, all subjects were asked to complete the same survey again.

Findings

Results suggest that most students have not read their university computer usage policies. However, the presence of a computer usage policy does influence students who have read those policies, but a single exposure is insufficient to influence all subjects.

Research limitations/implications

The sample is limited to students from three universities.

Practical implications

Written policy statements alone cannot serve as a cornerstone of security; multiple factors must be used to communicate the content of the deterrents.

Originality/value

This study notes that the existence of computer usage policies within a university (or organization) does not ensure that all users are familiar with the content of those policies and the penalties imposed for their violation. Providing a copy of computer usage policies to students (or employees) and verbally highlighting major points are not sufficient exposure to eliminate indifference about computer misuse.
A web‐based supplier evaluation tool for the product development process
Authors: Humphreys Paul , Huang George , Cadden Trevor
Published: March 2005

Purpose

Research studies have revealed that supplier involvement in the design process is not widely practised. Aims to discuss the lack of an appropriate customer‐supplier interface to assess the suitability of suppliers with reference to design criteria.

Design/methodology/approach

The paper proposes a mechanism for evaluating supplier involvement during product development. The assessment tool includes four types of indices to measure supplier involvement in design, namely: satisfaction index, flexibility index, risk index, and confidence index. These indices measure the extent to which both the customer requirements and the supplier capabilities match or mismatch and therefore reflect the potential or risk of signing a project contract.

Findings

Analysis within a multinational telecommunications company indicates that the selection methodology assists in reducing the product development timeframe since it automates the evaluation process and provides the procurement team with a flexible and responsive tool for assessing prospective suppliers.

Research limitations/implications

Additional work is required to investigate the integration of other design factors, such as accessibility, degree of innovation and relationship type.

Practical implications

The methodology has been refined and a prototype internet site has been developed to demonstrate a proof‐of‐the‐concept. A number of benefits and limitations of the system are identified.

Originality/value

First, it identifies the need to define design‐related criteria for supplier involvement during the product development process. Second, a methodology is proposed which takes into consideration the ability of suppliers to provide solutions beyond the requirements specified by the customer and provides a mechanism for measuring the degree of uncertainty or risk associated with using a supplier.
Critical factors in adopting a knowledge management system for the pharmaceutical industry
Authors: Hung Yu‐Chung , Huang Shi‐Ming , Lin Quo‐Pin , ‐Tsai Mei‐Ling
Published: March 2005

Purpose

The objective of this study is to discuss the critical success factors involved in implementing a knowledge management system (KMS), in order to enhance a firm's competitiveness, while keeping costs to a minimum.

Design/methodology/approach

Based on field studies and a literature review, this study outlined 32 variables in the implementation of a KMS. The research targets were on members of the Taiwan Pharmaceutical Marketing and Management Association (TPMMA). Out of the 355 questionnaires sent, 98 valid questionnaires were returned, resulting in a valid return rate of 27.6 percent.

Findings

After completing the statistical analysis, seven factors were determined to be critical: a benchmarking strategy and knowledge structure; the organizational culture; information technology; employee involvement and training; the leadership and the commitment of senior management; a learning environment and resource control; and evaluation of professional training and teamwork.

Research limitations/implications

This paper chooses members of TPMMA as research targets; thus, to apply this study to other than pharmaceutical industries requires further research.

Practical implications

Strategy and organizational culture are important in the adoption of a KMS. This study has determined that the pharmaceutical industry has paid special attention to benchmarking strategy. Adopting a KMS can be easy with a core department to maintain proper function of the system. However, companies should utilize the intangible assets available through a KMS to attain full participation from the employees to ensure the success of implementing an effective KMS.

Originality/value

This paper identifies critical factors in adopting a KMS for the pharmaceutical industry. That can offer pragmatic indication for those companies intent on introducing a KMS.
Alternative means to implement ERP
Authors: Trimi Silvana , Lee Sang M. , Olson David L. , Erickson John
Published: March 2005

Purpose

To discuss relative advantages and disadvantages of internally operated ERP‐ and ASP‐delivered ERP functionality, and present the possible future of these alternatives.

Design/methodology/approach

A thorough review of recent published papers dealing with advantages and disadvantages of ERP and ASP is presented. A good balance of theoretical analysis and real‐world application examples of ERP and ASP is maintained. Some of the disadvantages were discussed from the managerial perspective. Based on these approaches, the possible future direction of ERP and ASP is explored.

Findings

Today, organizations need ERP functionality to cope with the increasing complexity and competitive forces in the environment. Thus, ERP‐ and ASP‐delivered ERP systems are widely applied, often with disappointing consequences. The choice that organizations must make should be based on a thorough review of the advantages and disadvantages of each alternativevis‐à‐viscorporate strategies and resources.

Research limitations/implications

A good managerial overview of ERP and ASP for enterprise solutions. Discussion is based on the managerial perspective of the roles of ERP in organizations.

Originality/value

This paper focuses on the weaknesses of ERP and ASP rather than glorifying their functions.
The implementation gaps for the knowledge management system
Authors: Lin Chinho , Tseng Shu‐Mei
Published: March 2005

Purpose

This paper proposes a fully holistic framework of the “Knowledge Management Gap” to demonstrate the management gaps that might occur when implementing the knowledge management system.

Design/methodology/approach

The relevant literature is reviewed, and then the concept structure proposed.

Findings

This study identifies reasons for knowledge gaps and demonstrates several fundamental approaches to avoid them. Furthermore, corrective actions are proposed to enhance the success of the implementation of the knowledge management systems.

Research limitations/implications

This study tries to explore the factors associated with knowledge management gaps. This research is an exploratory study, so the results are only propositions; hence an empirical survey should be carried out in the future.

Practical implications

This framework is expected to provide a convenient way to audit the knowledge management gaps, and thus enterprises can make corrections and adjustments accordingly to greatly enhance their chances of success, while implementing the knowledge management systems.

Originality/value

An innovated framework of “KM gaps” is proposed to fully illustrate the management gaps that might occur during the implementation of knowledge management. Furthermore, the actions to reduce the misfit between the capability and implementation of KM systems are also demonstrated.
Adopting virtual private network for electronic commerce
Authors: Chou David C. , Yen David C. , Chou Amy Y.
Published: March 2005

Purpose

To identify the content of virtual private network, the suitability of virtual private network for e‐commerce transactions, and the economics issue of virtual private network.

Design/methodology/approach

A range of virtual private network concepts and technologies are identified and compared. The capability, suitability, and pros and cons of adopting virtual private network for electronic commerce are discussed. An economic analysis is used to compare the cost and benefit of adopting virtual private network in organizations.

Findings

This paper provides information about virtual private network technology. It also indicates the advantages and disadvantages of adopting virtual private network for electronic commerce practices. The economic analysis provides a real example of technology adoption decision making. Strategic implications of adopting virtual private network are detected.

Practical implications

The economic analysis on adopting virtual private network provides an example of information technology selection decision for the electronic commerce community.

Originality/value

This paper provides an economic approach to analyzing the decision process for information technology adoption. It suggests that the integration of virtual private network into electronic commerce architecture would perform secure and inexpensive online transactions for adopters of this new technology.
A support system for mediating brownfields redevelopment negotiations
Authors: Sounderpandian Jayavel , Frank Nancy , Chalasani Suresh
Published: March 2005

Purpose

To present a support system which will be useful to mediators of brownfield redevelopment negotiations between government and industry representatives.

Design/methodology/approach

The support system optimizes a weighted utility function of the parties involved in the negotiation. It provides not only the optimal solution but also some sensitivity reports which the mediator can use to lead the negotiations in the most effective direction.

Findings

The spreadsheet technology is sufficient to solve the optimization problem and produce sensitivity reports in real time. Consequently, a mediator equipped with a laptop computer can lead the negotiations efficiently.

Research limitations/implications

It is possible to achieve Pareto optimal contingent contracts among the stakeholders of brownfield redevelopment projects.

Practical implications

Many negotiations that were stalled in the past could be completed successfully using the support system presented here. New negotiations might be completed more efficiently than without the system.

Originality/value

This is the first paper to offer detailed guidance to mediators of brownfield redevelopment projects.
Looking at electronic resources librarians
Authors: Bergman Barbara J.
Published: March 2005

Purpose

The position of electronic resources librarian emerged as a specialty to deal with the management of digital resources, but little has been written about the librarians now working in this specialty. This article aims to review the history of gender inequity in libraries, outline salary issues in libraries, and attempt to define what an electronic resources librarian is, with systems librarians being used for comparison.

Design/methodology/approach

Electronic resources librarians were surveyed for gender, salary, and other demographic information in an attempt to determine whether gender equity or gender stratification is occurring within their specialty.

Findings

The majority of respondents work in the USA, but 20 percent worked around the world. Results appear to indicate that males are not being favored over females for employment in this library specialty. Experience and geographic location were found to be the only significant factors affecting salary.

Research limitations/implications

Further data need to be gathered from a greater number of electronic resources librarians in order to determine the validity of these results.

Originality/value

Electronic resources management appears to substantially blur the line between public and technical services. This blurring could be an interesting aspect to examine more closely to see if the computerization of library resources is changing the definition of what librarians do as well as that of what libraries are.
The gate to understanding: Swedish libraries and immigrants
Authors: Jönsson‐Lanevska Yelena
Published: March 2005

Purpose

To investigate the special services for immigrants which are offered by Swedish libraries on their different levels (regional, local and school) and how these services conduct themselves to the development of the harmonic multicultural society.

Design/methodology/approach

The methods used in this research were interviews with librarians, the study of documents, followed by a comparative analysis. The guiding theory was a three‐phase model mentioned by Gillis Herlitz, according to which a newcomer goes through stages in an adaptation period. Phase 1 is described as a positive “honeymoon” phase, while phase 2 is a critical period of negative emotions, dominated by disappointment, which then ideally should be resolved in phase 3, where the individual reaches a balancing stage of cultural integration and successful adaptation.

Findings

The performances of public libraries on different levels seem to operate in a way that corresponds to the different phases in this model. The approach of the local libraries is more individual and psychological. Their services correspond to those immigrants, who find themselves in the “disappointment” phase, whereas the activities of the regional libraries are more informative and suitable for the “balancing” phase. The school libraries have the educational features and do not depend on the phase of immigrants’ adaptation.

Research limitations/implications

The Public Library of Borås, The Library of Komvux (The Municipal Adult Education Library) and The Hässlehus Library (the library in the district occupied mainly by immigrants) were chosen for this study.

Practical implications

To help immigrants overcome their difficulties of adaptation period in the new country.

Originality/value

This paper demonstrates how the libraries can act as a lifeline for immigrants.
Participation in the global knowledge commons
Authors: Chan Leslie , Costa Sely
Published: March 2005

Purpose

This paper aims to provide a review of recent trends in the open access (OA) movement, as well as to discuss the significance of those trends for information access in developing countries.

Design/methodology/approach

An analysis of the recent literature was carried out, focusing on the benefits of a greater information access in developing countries. The paper also brings together the diverse experiences from the authors on OA publishing and archiving with institutions in a number of developing countries.

Findings

Knowledge workers in developing countries are now getting access to scholarly and scientific publications and electronic resources at a level that is unmatched historically. This is highly significant, if developing countries are to meet the millennium development goals. The OA movement and the growing number of Open Archive Initiative‐compliant institutional repositories promise to provide even greater access to resources and publications that were previously inaccessible. These low cost technology and interoperability standards are providing great opportunities for libraries and publishers in developing countries to disseminate local research and to bridge the south‐north knowledge gap.

Originality/value

This paper therefore provides recommendations for knowledge workers on how to actively participate in and contribute to the global knowledge commons. The results and recommendations contained in the paper should be of interest to authors, policy makers, funding agencies and information professionals in both developing and developed countries.
The digital divide within the European Union
Authors: Hubregtse Sjaak
Published: March 2005

Purpose

Attempts to define the digital divide and examines the significant differences in, and implications of, the extent of internet connectivity both globally and, more specifically, within the European Union (EU).

Design/methodology/approach

The paper was designed using and combining objective data and literature, adding the author's personal experiences and opinions.

Findings

After 1 May 2004, when the EU was enlarged from 15 to 25 member states, the digital divide in the EU widened substantially (national connectivity varying from less than 10 to more than 60 per cent), caused by regional lack of technological infrastructure as well as cultural and psychological factors.

Research limitations/implications

Many “most recent” national data on internet‐connectivity are two years old.

Practical implications

Inequality in internet‐connectivity in the EU will increase dramatically, with all consequences for communication, dissemination of information, economy (e‐commerce!), etc. Consequently, parallel to digital media, traditional means of dissemination of information – such as printed books, public libraries, local broadcasting – should be maintained and furthered.
Toward library and information science education in the European Union
Authors: Juznic Primoz , Badovinac Branka
Published: March 2005

Purpose

The paper seeks to present an analysis of the development of schools of librarianship and information science (LIS) in the European Union (EU) applicant states until 2004. It discusses the potential and actual changes in their organisation, notably their curriculum.

Design/methodology/approach

The comparative analysis of LIS programmes was performed. The model presented by T.D. Wilson in 2001 was selected as the model for analysing the data. The aim was to support the Wilson model with some empirical data from the specific countries.

Findings

The results show that the long history of traditional library education in these schools was not a great obstacle to adapting the curriculum to new professional and political standards. LIS schools have generally changed their curriculum towards those of modern LIS schools and have also embraced the EU outlines regarding higher education, especially the Bologna Declaration.

Research limitations/implications

This study has its limitations as it is based only on the formal courses’ names and the formal content. Comparative analysis could also be accomplished through analysing courses' content, students and teaching staff.

Originality/value

The theoretical model of LIS courses analysis was tested on the LIS programmes in EU new member and applicant states. Testing the model shows its weaknesses and strengths. This could be developed in a simple but practical and useful tool for LIS programmes comparison and harmonisation, where necessary.
Digital natives: if you aren't one, get to know one
Authors: Long Sarah Ann
Published: March 2005

Purpose

To outline the different learning and working styles between generations in our current digital environment.

Design/methodology/approach

Connects common theories of popular author and library industry study. These are presented alongside personal views on the current trends.

Findings

As native speakers of digital language, young people think and process information in an entirely different way from previous generations. Experts suggest that they may have remapped their brains.

Originality/value

The article stresses the importance of gaining a better understanding of the learning styles and tastes of young people. Libraries should consider tapping into this resource for future development, since these people are the future support base for libraries.
Welcome to “the rough and tumble”
Authors: Parker Lee , Guthrie James
Published: March 2005

Purpose

The paper explores the rapidly changing environment affecting universities and their research communities. It sets out to explore the effect of university corporatisation on research and teaching, and aims to identify likely coping strategies for researchers. The role of AAAJ in supporting research in this turbulent environment is then considered.

Design/methodology/approach

The paper employs a literature‐based analysis, critique and argument. The paper's scope includes the teaching and research by academic scholars in a corporate university environment.

Findings

Universities and their research are increasingly becoming revenue‐seeking, market driven corporatised university tools. Researchers are increasingly subject to pressures to accept higher workloads, pursue aggressive revenue targets, and to conduct and publish research that fits management imposed key performance indicators. This leads to a packaging and commodification of research with a short term, status‐seeking and fund‐raising emphasis.

Research limitations/implications

Scholars need innovative but disciplined approaches to coping with such pressures in order to maintain pursuit of path‐breaking and significant additions to knowledge.

Practical implications

Personal values and commitment by individual scholars, as well as scholarly networks and support mechanisms will be the long‐term key to future research of value to the community.

Originality/value

The paper alerts researchers to the impact on their work on current institutional, economic and political forces surrounding universities, and highlights the consequent corporatisation and commercialisation of universities. It offers a realistic assessment of the current research environment and reinforces the need for individual researcher reassessments and strategies.
Perceptions on the emergence and future development of corporate social disclosure in Ireland
Authors: O'Dwyer Brendan , Unerman Jeffrey , Bradley John
Published: March 2005

Purpose

This study presents an in‐depth investigation of non‐governmental organisations' (NGO) perceptions of CSD (corporate social disclosure) in Ireland. It commences the process of addressing a lacuna in the CSD literature, whereby the perspectives of non‐managerial stakeholders have been largely ignored. In particular, it responds to O'Dwyer call for research to examine the nature and extent of stakeholder demand for CSD in Ireland in order to inform the future development of accountable Irish CSD practices.

Design/methodology/approach

Evidence is collected from in‐depth interviews with senior representatives of major Irish NGOs. The paper focuses on the nature of NGO demand for administrative reforms encompassing types of CSD and the prospects for supporting institutional reforms aimed at further empowering less powerful stakeholder groups.

Findings

A demand for the development of stand‐alone, mandated, externally verified CSD mechanisms predominates the perspectives. This is motivated by a desire to see stakeholder “rights” to information enforced given Irish companies' apparent resistance to engaging in complete and credible CSD. A number of perceived obstacles to the development of institutional mechanisms designed to support any desired CSD developments are exposed. These encompass: active corporate resistance to discursive dialogue, corporate resistance to voluntary information disclosure, a compliant political elite unwilling to confront the corporate sector on social and environmental issues, and a fragmented NGO community which has difficulty in raising public awareness about corporate social and environmental impacts. Evidence of antagonism between certain NGOs and elements within the Irish corporate sector is also illuminated.

Practical implications

The paper reflects on these perspectives and considers their implications for the development of accountable CSD mechanisms in Ireland.

Originality/value

Adds to the literature on CSD.
Stability and change: an institutionalist study of management accounting change
Authors: Siti‐Nabiha A.K. , Scapens Robert W.
Published: March 2005

Purpose

This paper explores the relationship between “stability and change” within with the process of accounting change It focuses on the ceremonial way in which a new system of value‐based management (VBM) was implemented and how the key performance indicators (KPIs) became decoupled from the day‐to‐day activities of the business, thereby creating a level of stability which ultimately contributed to accounting change.

Design/methodology/approach

It uses a longitudinal study of a company in which value‐based management was imposed by its parent. It is informed by an institutionalist framework which draws on concepts from both old institutional economics (OIE) and new institutional sociology (NIS).

Findings

It shows that stability and change are not necessarily contradictory or opposing forces, but can be intertwined in an evolutionary process of change.

Research limitations/implications

Although there is accounting change within the case study, it is problematic to characterise it as either successful or unsuccessful change – this has important implications for the way in which “success” is defined in studies of accounting change.

Originality/value

It is argued that in contrast to the normal assumption that decoupling is an “organisational” response to external pressures, it is shown how decoupling can occur through the working out of a complex and dynamic process of resistance to accounting change: a process which simultaneously involves both stability and change.
Power and international accounting standard setting
Authors: Chee Chiu Kwok Winston , Sharp David
Published: March 2005

Purpose

This study provides significant empirical data and analysis on the international standard‐setting process as conducted by the forerunner of the International Accounting Standards Board (IASB). It reveals the influences from four key stakeholder groups (users, preparers, accountants, and regulators) in order to ascertain why International Accounting Standards (IAS) turn out the way they do.

Design/methodology/approach

In‐depth interviews with board representatives and content analysis of documents were used to provide triangulating perspectives. The concept of power from the sociological and political science literature provides the theoretical lens. The standard setting projects on segment reporting and intangible assets were studied in detail.

Findings

The results show that the process can be best characterized as a mixed power system where no party is accorded the absolute power potential to dictate IAS. Nonetheless, while the user group is the target beneficiaries of IAS, the preparer group has significant influence, as inferred from the changes made to the IAS in line with the preparers' preferences.

Research limitations/implications

There is always the possibility of researchers missing out on “secret” exercise of power, given that the focus of this study was on “public” paths of influence. After this study, the IASB's meetings became open to public, providing new opportunities for future research.

Originality/value

This paper contributes to understanding accounting standard setting for international harmonization.
The withering of criticism
Authors: Tinker Tony
Published: March 2005

Purpose

The purpose of this paper is to explore the core meaning of critical research.

Design/methodology/approach

It begins by noting the frequent divergence between “Real” history (which always marches to its own beat) and academic reflection that often fails to follow the beat of a progressive drum. Indeed, rather than facilitating a productive historical movement, scholarship may, at times, window‐dress brutality. These questions are examined by drawing on pertinent literature in social theory and cultural analysis. This work cautions that only continuous, unconditional, self‐reflective criticism provides a navigational path between barbarism and enlightenment. It proposes harnessing our full repository of critical scholarship to renew ever‐relevant forms of praxis (This is not the same notion of “practical” that involves berating workers in suits and white shirts.)

Findings

Unfortunately, an examination of contemporary progressive accounting literature exposes fundamental departures from these standards for criticism; that many fields have lapsed into a form relativism, enabling highly conservative political agendas. This degeneration is instigated at the outset of research, through an inappropriate choice of initial object for analysis (or “root metaphor”).

Research implications

To address the predicament, this paper proposes a greater self‐awareness in framing the initial starting point, using a procedure drawn from Hegel and Marx's dialectics. To “test’ this methodology, the paper examines four streams of progressive accounting research: professional (e.g. Brilovian) analysis, Foucauldian (culturalist) studies, ethnographic studies, and epistemic contributions.

Originality/value

Each review offers suggestions for a dialectical reconstruction of the original, including a revised initial starting point (object) for the analysis.
The withering of tolerance and communication in interdisciplinary accounting studies
Authors: Sikka Prem , Willmott Hugh
Published: March 2005

Purpose

A reply to Tony Tinker's paper, “The withering of criticism”.

Design/methodology/approach

The paper employs argument and discourse to critique Tinker's paper and defend the author's position.

Findings

The paper shows how oddly our work has been represented, and that Tinker's claims are unsupported. It rejects Tinker's reading of classical texts as the only valid one, and argues that his reductionist critique could hinder the advancement of interdisciplinary accounting research. We conclude our reply by urging scholars to intervene in worldly affairs by ensuring that intellectual activity is diverse, not stereotypical or predictable.

Originality/value

Argues the importance of scholars' engagement in worldly affairs, including matters of policy and practice, from diverse perspectives.
Reactions on reading “The withering of criticism”;
Authors: Scapens Robert W.
Published: March 2005

Purpose

The paper outlines my reactions on reading Tony Tinker's paper: “The withering of criticism”.

Design/methodology/approach

It describes how I read the paper with increasing feelings of frustration.

Findings

In the end I was quite negative about the prospects for critical accounting research and feel that this is unfortunately a lost opportunity.

Originality/value

I point out that Tinker's paper contains a number of new avenues to be explored and new insights which can be gained, but these are in danger of being lost amid continuing internecine strife.
“It may well be that Briloff is the nearest US equivalent to Sikka”
Authors: Tinker Tony , Carter Chris
Published: March 2005

Purpose

A reply to responses by Prem Sikka and Tony Willmott (“The withering of tolerance and communication in interdisciplinary accounting studies”) and Robert Scapens (“Reactions on reading ‘The withering of criticism’”) to Tony Tinker's initial paper, “The withering of criticism”.

Design/methodology/approach

The paper employs argument and discourse to critique the responses and defend the author's position.

Findings

The paper offers the authors' view of the comparative research approaches of Briloff, Sikka and Willmott.

Originality/value

The paper extends critical debate on North American and UK contributions and approaches to critical accounting scholarship.
On‐line
Authors: Dean Dianne M.
Published: March 2005

Purpose

Reflection on the impact of technological change on taxation practitioners.

Design/methodology/approach

Fictional prose.

Findings

Satirical reflection on taxation practitioners' battle to maintain their current knowledge of relevant legislation and procedures, and on the growing use of computerised technology in this area. Also comments indirectly on the perceived value of the personal service offered by such practitioners.

Research limitations/implications

Prompts consideration of the impact of complex legislation on its human interpreters. Suggests a future in which humans may not be able to cope with that demand and, as a result, rely increasingly on computerisation.

Originality/value

A unique interpretation of the predicament of the tax accountant and the future.
The memory of the future
Authors: Lenthen Simon
Published: March 2005

Purpose

Reflection on the trend towards recycling knowledge without realising it, and on not recognising past achievements.

Design/methodology/approach

Poetic exploration.

Findings

Provides a reflection on the tendency to forget or ignore what has already been achieved and to present its rediscovery as a fresh gain. Comments on the social and cultural cost of re‐invention without real new learning.

Research limitations/implications

Offers a subjective and artistic comment on the implications of shallow learning.

Originality/value

A unique view of a future world in which society fails to acknowledge or value what has already been discovered.
June Pallot: from architect to accountant
Authors: Lapsley Irvine
Published: March 2005

June Pallot was a very warm, kind person with an infectious, bubbly laugh. We last spoke on 5th October 2004, one month before she passed away. I still remember her warm, friendly voice from that last conversation. Behind this warm persona, there was a first class mind, an outstanding intellect. We met the way many academics do – I was an anonymous reviewer of her work and I was impressed by its quality and the thoughtfulness of her responses to the issues raised. Subsequently, we met when June Pallot was on a visit to Scotland with her husband, Graeme Craigie, a New Zealander of Scottish descent. June Pallot visited me at Stirling, where I was then professor of accounting. We had a very detailed discussion of governmental accounting, in which her depth of knowledge was impressive. We became so engrossed in this discussion that June almost forgot that Graeme was waiting patiently for her in the car park.
June Pallot: contribution to New Zealand public policy debate
Authors: Newberry Susan
Published: March 2005

Purpose

To provide comment on June Pallot's contribution to public policy debate in New Zealand.

Design/methodology/approach

A review of June's CV, interview and discussions with former colleagues from Wellington, and personal recollections of discussions.

Findings

Provides information about the manner in which public policy development and debate occurs in New Zealand, June's sustained efforts to contribute, and the contrast with her efforts at international level.

Originality/value

This paper points out that although this prominent international academic was marginalised and ignored in her own country, she continued trying to contribute to public policy development in her own country as well as internationally.
In memory of Professor June Pallot
Authors: Laughlin Richard
Published: March 2005

My first scheduled meeting with June ended up with my not meeting her at all! But the circumstances of this occasion do provide the opportunity to give a flavour of this extraordinarily talented woman that we have sadly lost. It was August 1993 and I was an Erskine Fellow at the University of Canterbury in Christchurch, New Zealand, where she spent the last seven years of her busy and highly successful life. She was at this time on the staff of Victoria University in Wellington. I was invited to present a paper to the Department and gladly accepted since this would have given me an opportunity to meet June who had first come to my attention through her work on developing a theoretical framework for public sector accounting. On my arrival in Wellington I received a note from June to say that sadly, and with immense regret, she couldn't be at the seminar since she had to attend an important meeting with the Auditor General of New Zealand, which, despite her wish to meet me, was a commitment she just couldn't avoid. In fact, as I discovered, she had just started a two‐year secondment to the New Zealand Audit Office reporting directly to the Auditor General with a major policy brief that transpired to be highly influential to New Zealand Government thinking.
Poem: to June Pallot
Authors: Gallagher Kathleen
Published: March 2005

Purpose

Kathleen Gallagher wrote this poem for June Pallot, her friend of some 25 years, who died as she lived, clearly, simply, with courage, and always in light.

Design/methodology/approach

Written by close friend and poet.

Findings

Captures June's optimism and continued work on public policy issues despite increasing physical frailty.

Originality/value

For June's many international friends and colleagues who were unable to see her during the last couple of years, the poem captures her attitudes and activities.
The need for more multidisciplinary research
Authors: Lemmink Jos
Published: March 2005

Purpose

Looks back at five years of the author's editorship of IJSIM and seeks to answer the question whether or not one of the journal's objectives – i.e. more multidisciplinary research – was achieved.

Design/methodology/approach

Analyses articles published in IJSIM over the last five years in terms of authors and content.

Findings

Based on the characteristics of authors and content of the paper it is concluded that the number of studies devoted to customer satisfaction and quality decreased substantially. Furthermore, as an indication of collaboration between authors from different departments the number of bilateral co‐operations between different departments in the authors' team was counted. From all known pairs of authors, only 40 (25 percent) were cross‐disciplinary.

Originality/value

There is room for improvement in this respect. Contributions from 277 authors from 27 countries all over the world over a period of five years make the journal a leading academic outlet in the field of services marketing and management.
Linking process and outcome to service quality and customer satisfaction evaluations
Authors: Dabholkar Pratibha A. , Overby Jeffrey W.
Published: March 2005

Purpose

To examine precisely how service process and service outcome are related to service quality and customer satisfaction evaluations, and to look for consistent patterns in the relationships between these four concepts.

Design/methodology/approach

A theoretical framework is proposed to suggest links between the four concepts. The study is conducted in the real estate industry, and the focus is on home sellers' evaluations of the real estate agent's service. In‐depth interviews and a short survey are used to collect the data. A combination of content analysis and statistical tests is used to look for patterns in the data.

Findings

As proposed, process factors are closely linked with service quality, and outcome factors are closely linked with customer satisfaction. Also, as proposed, service quality evaluations precede customer satisfaction for normal service evaluations, but the opposite causal order is found for extreme service evaluations.

Research limitations/implications

The study is conducted in the USA and is based on a relatively small sample, but sufficient for qualitative (and simple statistical) analysis. The differential links proposed and found between the four concepts advance researchers' understanding of the basis for service evaluations.

Practical implications

Managers can focus more on either service process or service outcome based on their specific objectives and/or resource constraints in different situations.

Originality/value

It is the first study to propose and empirically support the idea that service process is closely linked with service quality evaluations, whereas service outcome is closely linked with customer satisfaction evaluations.