bluuebunny/crossref_metadata_2025 huggingface dataset:
Goodwill impairment testing under IFRS: a false impossible shore?
Authors: Carlin Tyrone M. , Finch Nigel
Published: November 2011

Purpose

The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to provide evidence of the extent of compliance with respect to the disclosure requirements of international financial reporting standards (IFRS).

Design/methodology/approach

The research question is addressed using an empirical archival approach with an emphasis on note‐form disclosures in the audited financial accounts of 200 goodwill‐intensive firms listed on the Australian Securities Exchange at 2006. The disclosures regarding impairment testing methodologies along with key input variables for the estimation of recoverable amounts are catalogued and an assessment is made of the extent to which such disclosures confirm with the requirement of AASB136.

Findings

The results provide evidence of systematic non‐compliance with the disclosure requirements of the IFRS goodwill impairment testing regime on the part of large listed Australian firms. Insight is gained into the level of difficulty experienced by large, sophisticated and well‐resourced organisations in confronting the challenges associated with changing their financial reporting practices at the time of mandatory adoption of IFRS in Australia.

Originality/value

While previous goodwill impairment testing studies have examined discount rate selection by reporting entities as one input variable solely under the value in use method, this paper provides empirical insights into all aspects of goodwill impairment testing for value in use, fair value and mixed method firms, cataloguing growth rate and forecast period disclosures. The paper provides a baseline study of compliance quality at the inception of IFRS in Australia.
How judges decide: lesbian/gay identity and social cognition
Authors: Brower Todd
Published: November 2011

Purpose

Borrowing from the literature on social cognition and schema theory, the purpose of this paper is to examine sexual orientation and sex discrimination, to critique and refine that doctrine, particularly when traditional gender roles are enforced in workplaces. The insights of cognitive schemas on lesbian and gay identity are employed to link models of judicial decision making and gender/sexual orientation.

Design/methodology/approach

Methodologically, the paper is located in the sociolegal tradition, but also uses case analysis to supplement and advance its thesis. Because US nondiscrimination law distinguishes between sexuality and gender discrimination, it provides a unique laboratory to critique not only American law, but the structure of nondiscrimination law generally.

Findings

Judges' and others' schemas of lesbian and gay men suggest explanations for the analytical confusion in nondiscrimination law. Additionally, the paper's specific findings both supplement and question aspects of extant models of judicial decision making and gender/sexuality.

Originality/value

Social cognition framework enables judges and commentators to reconceptualize facts and relevant doctrine in gender and sexual orientation discrimination cases and to critique some fundamental assumptions of nondiscrimination law. Further, because the paper bridges judicial decision making and gender/sexuality, researchers in those areas can use this analysis of a specific legal context to provide additional insights into how those models work and their underlying, hidden assumptions. This is a conference paper based on this author's work on schema theory and sexual orientation identity in nondiscrimination law.
Sexual equality and diversity in UK local councils
Authors: Senyucel Zorlu , Phillpott Stephen
Published: November 2011

Purpose

The purpose of this paper is to examine the effects of the recent introduction of equality and diversity initiatives to the workplace in the UK public sector. It provides an overview of the changing work patterns through the experiences of lesbian, gay and bisexual (LGB) employees in UK local councils.

Design/methodology/approach

A case study has been conducted into the perceptions of managers and staff around council's approach and its impact on equality and diversity issues through a quantitative survey and a set of semi‐structured qualitative interviews. A framework of equality and diversity is constructed to create much needed linkages between the organisation's policies, processes and culture.

Findings

The study has revealed that despite a lack of promotion of the equalities framework, the “hard” notion of equality and diversity is understood and embedded in many parts of the organisation. However, there is little evidence that councils are perceived to have a clear organisational equality and diversity strategy, and there is little activity intended to encourage active discussion around the issue of sexual orientation, inhibiting the development of “soft” knowledge and of confidence in managing day‐to‐day issues of sexual orientation.

Originality/value

The paper illuminates the effectiveness of equality and diversity management strategies focusing on sexual orientation in UK local councils. The findings should be of value to policy makers who need to understand the needs of a diverse workforce in order to plan new ways of managing equality and diversity.
Spirals of silence?
Authors: Colgan Fiona , McKearney Aidan
Published: November 2011

Purpose

This editorial introduces the papers within the special issue and outlines their contribution to the emerging and evolving study of sexuality and sexual orientation in organisation and management studies.

Design/methodology/approach

A review of some key themes within the literature on sexuality and sexual orientation is provided prior to drawing out key points within the submitted papers and considering how they contribute to this literature.

Findings

These six papers make an important contribution to the fast‐changing and evolving study of sexuality and sexual orientation in organisations and the development and implementation of equality and diversity policy and practice.

Originality/value

The editorial refers to papers presented at the Equality Diversity and Inclusion Conference held in Istanbul, July 2009, which included a stream entitled: “Spirals of silence? Tackling the ‘invisibility’ of the sexual orientation strand and sexuality in academic research and in organisation equality and diversity policy and practice” which can lead to reflections on the processes of voice and silence as these pertain to the discussion of sexuality and sexual orientation issues in academic organisations and at academic and practitioner conferences.
Numerical simulation of the mechanical behaviour of porous concrete
Authors: Lian Chunqi , Zhuge Yan , Beecham Simon
Published: November 2011

Purpose

Porous concrete is a mixture of open‐graded coarse aggregate, water and cement. It is also occasionally referred to as no‐fines concrete or pervious concrete. Due to its high infiltration capacity, it is viewed as an environmentally sustainable paving material for use in urban drainage systems since it can lead to reduced flooding and to the possibilities of stormwater harvesting and reuse. However, the high porosity is due in the main part to the lack of fine aggregate particles used in the manufacture of porous concrete. The purpose of this paper is to present a numerical method to understand more fully the structural properties of porous concrete. This method will provide a useful tool for engineers to design with confidence higher strength porous concrete systems.

Design/methodology/approach

In the method, porous concrete is modelled using a discrete element method (DEM). The mechanical behaviour of a porous concrete sample subjected to compressive and tensile forces is estimated using two‐dimensional Particle Flow Code (PFC2D).

Findings

Three numerical examples are given to verify the model. A comprehensive set of micro‐parameters particularly suitable for porous concrete is proposed. The accuracy and effectiveness of simulation are confirmed by comparison with experimental results and empirical equations.

Originality/value

The experimental investigations for porous concrete described in this paper have been designed and conducted by the authors. In addition, the type of two dimensional PFC analysis presented has rarely been used to model porous concrete strength characteristics and from the results presented in this paper, this analysis technique has good potential for predicting its mechanical properties.
On accelerated symmetric stiffness techniques for non‐associated plasticity with application to soil problems
Authors: Chen Xi , Cheng Yong‐Gang
Published: November 2011

Purpose

The initial stiffness method has been extensively adopted for elasto‐plastic finite element analysis. The main problem associated with the initial stiffness method, however, is its slow convergence, even when it is used in conjunction with acceleration techniques. The Newton‐Raphson method has a rapid convergence rate, but its implementation resorts to non‐symmetric linear solvers, and hence the memory requirement may be high. The purpose of this paper is to develop more advanced solution techniques which may overcome the above problems associated with the initial stiffness method and the Newton‐Raphson method.

Design/methodology/approach

In this work, the accelerated symmetric stiffness matrix methods, which cover the accelerated initial stiffness methods as special cases, are proposed for non‐associated plasticity. Within the computational framework for the accelerated symmetric stiffness matrix techniques, some symmetric stiffness matrix candidates are investigated and evaluated.

Findings

Numerical results indicate that for the accelerated symmetric stiffness methods, the elasto‐plastic constitutive matrix, which is constructed by mapping the yield surface of the equivalent material to the plastic potential surface, appears to be appealing. Even when combined with the Krylov iterative solver using a loose convergence criterion, they may still provide good nonlinear convergence rates.

Originality/value

Compared to the work by Sloan et al., the novelty of this study is that a symmetric stiffness matrix is proposed to be used in conjunction with acceleration schemes and it is shown to be more appealing; it is assembled from the elasto‐plastic constitutive matrix by mapping the yield surface of the equivalent material to the plastic potential surface. The advantage of combining the proposed accelerated symmetric stiffness techniques with the Krylov subspace iterative methods for large‐scale applications is also emphasized.
Auditor independence
Authors: Wines Graeme
Published: November 2011

Purpose

The purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.

Design/methodology/approach

The paper utilises the measurement of meaning framework (semantic differential analysis) originally proposed by Osgood et al. in 1957. The framework is used to investigate the extent to which there is shared meaning (agreement in interpretations) of the independence concept, in response to alternative audit engagement case contexts, between key parties to the financial reporting communication process. The study's research data was collected in the period March 2004‐May 2005.

Findings

Findings indicate a robust and stable single‐factor cognitive structure within which the research participants interpret the connotative meaning of the auditor independence concept. An analysis of the experimental cases finds similarities in connotations (interpretations) of an audit firm's independence for the participant groups for most cases, with the exception of cases involving the joint provision of audit and non‐audit (taxation) services.

Research limitations/implications

The usual external validity threat that applies to experimental research generally applies to the study. That is, the results may not be generalisable to settings beyond those examined in the study. An important implication of the study is that it emphasises the continuing problematic nature of the joint provision of audit and non‐audit services, even in situations where the non‐audit services comprise only traditional taxation services.

Originality/value

The study is the first to examine the concept of auditor independence by means of the Osgood et al. measurement of meaning research framework using, as research participants, the three major groups on the demand and supply sides of the audit services market.
Auditing and reporting in Europe: an analysis using country‐level data
Authors: Krishansing Boolaky Pran
Published: November 2011

Purpose

This paper aims to investigate the determinants of the strength of auditing and reporting standards (SARS) in 41 European countries. It posits that there are a number of country‐level determinants for the SARS and these determinants are grouped into four main categories: legal framework, corporate governance, market and higher education. This study aims to expand the domain of auditing and reporting by using country‐level data than is usually found in the auditing literature.

Design/methodology/approach

Data were accessed from the World Economic Forum (WEF) Report (2009), World Bank Reports on Observation of Standards and Codes (ROSC) and the International Federation of Accountants (IFAC). The ROSC was used to synthesise the status of auditing in the 41 countries, whereas the IFAC report was used to determine the adoption of international standards on auditing. Data on SARS and its determinants were gathered from the WEF Report to empirically examine the validity of the hypotheses. The ranks of SARS were regressed on the ranks of its determinants.

Findings

This paper provides additional empirical evidence on SARS in Europe. It suggests that, in addition to extant literature, judicial independence and efficiency of the legal framework, ethical behaviour of firms, efficacy of corporate boards, strengths of the stock market and extent of staff training in the European countries impact on its SARS.

Research limitations/implications

Because the ROSC are not available for all the European countries, this study could not comment on the status of auditing for all the 41 countries. Second, had the countries been grouped into developed, emerging and developing, the determinants of SARS could be different.

Practical implications

This paper emphasises the importance of the efficiency of legal framework, corporate governance and the training of staff to maintain a reasonable SARS.

Originality/value

This study fills the research gap regarding the absence of an empirical cross‐country study on the determinants of the SARS in Europe
Earnings management and board oversight: an international comparison
Authors: Jouber Habib , Fakhfakh Hamadi
Published: November 2011

Purpose

This paper attempts to investigate the relationships between the board of directors' characteristics and earnings management being a proxy of earnings quality in two separate countries, France and Canada. Specifically, it aims to investigate how certain contextual features affect differently earnings management behavior, and to reveal which factors are the most prominent incentives of management discretion in both cases.

Design/methodology/approach

The paper uses a performance matched discretionary accruals (PMDA) measure as a proxy for earnings management. Three separate panel‐regressions are then performed on a full sample, comprising a French sub‐sample and a Canadian sub‐sample, to detect board characteristics and institutional features' impacts on the PMDA. Regressions are based on a panel of 180 French and Canadian listed firms' data over the period 2006‐2008.

Findings

Evidence shows that CEO stock ownership, independent monitoring and institutional investor's property are strong earnings management determinants in both the French and Canadian frameworks. Nevertheless, leadership structure and board size seem to be neutral. Furthermore, French firms show specific earnings management incentives which are related to high ownership concentration, low equity widespread and high contractual debt costs. Dominant minority ownership and capital market forces are the key earnings management incentives in the Canadian context. These findings are robust to alternative sensitivity tests.

Research limitations/implications

Even though the findings answer some questions, earnings management incentives are still to be decided. Future research could further highlight the impact of contractual, legal, cultural, ethical and political country‐specific factors related to financial reporting.

Originality/value

This paper investigates how an effective board of directors is able to provide a monitoring mechanism to ensure high quality of earnings. Moreover, it builds on cross‐country variations in corporate governance features and contextual‐specific factors to reveal earnings management behavior's incentives in two separate environments, namely French and Canadian ones. The underlying promise is that poor corporate governance (weak board monitoring), high ownership concentration, and intensive financial market forces create incentives that largely influence manager's willingness to report earnings that don't reflect a firm's true performance.
Determinants of corporate reporting on the internet
Authors: Uyar Ali
Published: November 2011

Purpose

The primary objective of this study is to investigate the utilization of the internet by the Turkish companies listed on the Istanbul Stock Exchange (ISE) for corporate reporting; to determine the company characteristics that influence the information disclosure level on the internet; and to investigate whether there is a significant difference between the firms listed in the Corporate Governance Index of the ISE and those that are not, in terms of level of disclosure on the corporate web sites.

Design/methodology/approach

The methodology of the study was content analysis of corporate web sites of corporations listed on the ISE.

Findings

Firms, which are listed in the ISE Corporate Governance Index (XCORP), disclose significantly more information on corporate web sites compared to the firms that are not listed in the XCORP. In addition, the results indicate that firm size and being listed in the XCORP are significant explanatory variables for the total disclosure score on the corporate web sites, while industry and profitability are not.

Research limitations/implications

Since the study was conducted on a sample of listed companies on the ISE, the findings are not necessarily representative of non‐listed companies.

Originality/value

The study contributes to the scarce literature on internet reporting in developing countries and it incorporates the XCORP in the predictors of information disclosure level on corporate web sites.
The elimination of whiskers from electroplated tin
Authors: Milad George
Published: November 2011

Purpose

The purpose of this paper is to present new developments in electrolytic tin plating designed to eliminate the formation of whiskers over time, when tin is plated on copper.

Design/methodology/approach

Two main approaches were undertaken to achieve the desired results. The first was modification of the copper substrate prior to plating and the second was to modify the crystal structure of the tin deposit.

Findings

With the use of specific additives to the tin plating bath it was possible to achieve a crystal structure similar to that of the non‐whiskering tin/lead.

Research limitations/implications

The technology is presently available commercially to plate electronic parts such as connectors and lead frames, etc.

Originality/value

The paper details a modified electroplating tin bath that produces a deposit that will not form whiskers over time.
Libraries matter – “education and community”
Authors: Massis Bruce E.
Published: November 2011

Purpose

The purpose of this column is to provide a snapshot of the environment in which, in a down economy, libraries bearing the brunt of an outcry to limit or eliminate service for reasons of economic expediency, must continue to voice the impact they have on education and the community to their legislators and funding sources and seek solutions to ensure future viability.

Design/methodology/approach

The article takes the form of a literature review and commentary on a topic that has been addressed by colleague institutions.

Findings

If one solution to serve education and the community lies is the creation of more joint‐use library facilities, then such creativity in seeking out this and other inventive and resourceful solutions must be viewed seriously in an effort to ensure quality library service into the future.

Originality/value

The value in addressing this issue is to suggest the need for creative planning to ensure the future viability of libraries.
EBLIP6 conference – valuing knowledge and expertise (27‐30 June 2011)
Authors: Harper Ray
Published: November 2011

Purpose

The purpose of this paper is to provide a summary of the key themes and content of the Evidence Based Library and Information Practice 6 conference, held at the University of Salford (UK) in June 2011.

Design/methodology/approach

The paper summarises the content, themes and issues discussed during this conference.

Findings

This conference covered a number of themes highly relevant to current library and information practitioners and researchers. These included the link between research and practice; the validity of different types of evidence; and the importance of addressing local needs with local evidence.

Originality/value

The conference provided an insight into the key issues around evidence‐based practice in librarianship and information science, and suggested several areas where future development may be possible.
Students' conceptions and experiences of Web 2.0 tools
Authors: Virkus Sirje , Bamigbola Alice A.
Published: November 2011

Purpose

This paper aims to present the results of a study that investigated the Erasmus Mundus Digital Library Learning (DILL) Master programme students' conceptions and experiences of the use of Web 2.0 tools.

Design/methodology/approach

The study adopted phenomenography as a research approach to identify DILL students' conceptions and experiences of Web 2.0 tools. Semi‐structured interviews with open‐ended questions were conducted with 12 students from Africa and Asia within the DILL Master programme.

Findings

The data analysis revealed four categories of descriptions of Web 2.0 tools: communication, educational, professional and multi‐purpose. For each category of descriptions preferred Web 2.0 tools were identified.

Research limitations/implications

The study analyses only conceptions and experiences of the use of Web 2.0 tools of 12 DILL students. This small group of students was from Africa and Asia and, therefore, the results should not be generalized to describe all DILL students' conceptions and experiences of the use of Web 2.0 tools.

Practical implications

The results of this study can be taken into consideration when designing and delivering a DILL programme. In order to use technologies to support learning there is a need to understand and know what students do with these new technological tools.

Originality/value

This paper supports the idea of integration of information and communication technologies into education and highlights the potential of Web 2.0 tools to support teaching and learning in the higher education setting.
Pleasing all at the expense of many
Authors: McMullen Anthony
Published: November 2011

Purpose

This article's aim is to provide insights into issues encountered in maintaining library technologies on a limited budget and with limited personnel.

Design/methodology/approach

The article uses real world experiences to provide commentary on decision‐making practices as they relate to discontinuing library services under increasingly tight budget constraints.

Findings

Librarians’ strong service ethic is both a benefit and a detriment. In their efforts to serve all, they often stretch thin the human, financial, and temporal resources, thereby adversely affecting the most valuable services.

Originality/value

The article uses real‐world examples to provide critical commentary on the decision‐making process as it relates to continuing / discontinuing library services and resources.
Great profits from great teams
Authors: Cottrell Terry
Published: November 2011

Purpose

The purpose of this paper is to explicate the universal theme of teamwork within organizations as a performance factor toward effective and efficient library cost savings and long‐term group success.

Design/methodology/approach

Focusing on lessons from the past, along with current research and experience, library managers can gain insight into tried and true actions increasing the potential for team success essential for smooth operations.

Findings

A multitude of elements contribute to effective team management. The cultivation of creativity, the resolution and anticipation of conflict, the blending of physical and virtual interaction and a focus on external environments are key.

Originality/value

This paper provides a comparison of current team dynamics with those of the past to show that merely the context of good team management has changed while the core goal of library team management has remained.
The singularity and the library
Authors: Steele Kirstin
Published: November 2011

Purpose

This article aims to consider what libraries might be used for after machines become smarter than humans.

Design/methodology/approach

The article considers how Vernor Vinge's novel Across Realtime and his essay “The coming technological singularity” inform possible library futures.

Findings

Libraries might become havens for humans left out of the high‐tech future, or museums for defunct technologies, or vanish completely.

Originality/value

The article expands discussion of the library's future beyond the foreseeable.
Libraries' response to the crisis: measures to mitigate its impact
Authors: Lloret Romero Nuria
Published: November 2011

Purpose

The aim of this paper is to present the initiatives that libraries and information services should take from the standpoint of management or services in times of economic crisis or recession such as the one currently occurring. When budget cuts, downsizing and cuts in equipment are continuous, it is important to reflect on the path that each library should take to overcome the crisis while providing users the services they require.

Design/methodology/approach

There are projects internationally, including, inter alia, Pulman and Calimera, which highlight the supportive role of lifelong training, of both formal and informal education and of the libraries' contribution to social and economic development. They even claim that along with archives and museums, libraries should collaborate in developing a strong local economy by supporting local businesses and industry in different ways (offering information services, stimulating the acquisition of basic skills and providing career guidance). Logically, the public library is not the only – and may not even be the principal agent or the one most associated with this problem – which can address job insecurity, economic hardship and people's need for training. However, in the author's view it can have a significant and active role, in coordination with other agents, and it is important to take advantage of its potential: its collections, the training of its staff members, its familiarity with the everyday life of towns and cities, its openness to everyone without any preconditions, etc.

Findings

In recent years some libraries have seen their financial resources reduced, or have remained stagnant in face of an increased demand for service. A first consideration in this context, which might be very hard but is unavoidable when faced with such a reality, is the need to rethink which services to keep and which to reduce or cancel if there is insufficient funding. At times it is necessary to choose what to do without.

Originality/value

Public libraries are increasingly becoming more of a social space where all people can go for information, learning and culture, regardless of their age, level, training or background. The library as a resource, which in many cases is public, and which enables individuals to enjoy their right to information should be defended to the fullest in times such as these. Also, to the greatest extent possible, libraries should be used in a compensatory manner, targeting people with fewer resources who are in need of skills that enable them to return to the workplace or reduce the consequences of lack of income.
Winning ARC grants: comparing accounting with other commerce‐related disciplines
Authors: Clarke Kevin , Flanagan Jack , O'Neill Sharron
Published: November 2011

Purpose

The purpose of this paper is to examine whether accounting researchers in Australia more proactively pursued government‐sponsored Australian Research Council (ARC) research funding in the post‐Enron period than researchers in other commerce‐related disciplines.

Design/methodology/approach

The study measures disciplinary research activity using successful Australian Research Council Linkage and Discovery grants for the period 2000 to 2008. The study identifies the number of grants received, the total dollar amount funded, the number of participating institutions, individual researchers and (where applicable) partnering organisations. Using these criteria, the study compares the success of accounting with that of banking and finance, economics and business and management.

Findings

The study highlights accounting's failure to attain comparable levels of research funding relative to other commerce‐related disciplines (both in terms of grants and dollars), even given the public profile of accounting events post‐Enron. The study reveals a significantly higher “elite institution effect” exists in accounting and lower levels of academic and commercial partnerships when compared to other disciplines. The study examines potential reasons for the lack of ARC funding won by accounting researchers.

Practical implications

The persistently low level of representation of accounting researchers among ARC grant winners during this period appears counterintuitive to the traditional “professional model” that links university‐based disciplinary members with practitioners. Why accounting, as a high‐profile profession diverges from this model should be of concern to researchers, universities and the accounting profession.

Originality/value

The study's use of comparative ARC data extends and contextualises earlier studies that have sought to examine the state of accounting research in Australia.
Properties of net income and total comprehensive income: New Zealand evidence
Authors: Humayun Kabir M. , Laswad Fawzi
Published: November 2011

Purpose

The purpose of this paper is to investigate the properties of net income (NI) and total comprehensive income (TCI) of listed companies in New Zealand (NZ). Four properties of TCI and NI are examined: persistence, variability, predictive ability, and value relevance. Whether the value relevance of TCI depends on its reporting location is also investigated.

Design/methodology/approach

A cross‐sectional research design is used with data on TCI reported by NZ listed companies in 2010 under the new disclosure requirement in IAS 1. Ordinary least squares (OLS) regressions are used with a sample of 86 firms to test for persistence, variability, and predictive ability, and 81 firms to test for value relevance of NI and TCI.

Findings

The study finds: NI is potentially more persistent than TCI and potentially explains contemporaneous stock returns better than TCI; no significant difference in the variability and predictive ability of NI and TCI; little evidence that the value relevance of TCI depends on its reporting location; other comprehensive income (OCI) has incremental ability to predict one‐year‐ahead CFO, although the incremental ability of OCI to predict one‐year‐ahead NI is not statistically significant; and OCI is not incrementally value relevant.

Practical implications

The findings would be of interest to securities analysts and other users in valuing firms and when earnings are used in contractual settings (e.g. management compensation). Further, the results would also be of potential interest to standard‐setters.

Originality/value

The literature on comprehensive income is growing. However, the authors are not aware of any study that investigates the properties of NI and TCI in accordance with the new requirement to report comprehensive income in the amended IAS 1 which came into effect in NZ on January 1, 2009. The paper adds current evidence on the properties of NI and TCI under IFRS to the international literature.
Towards an integrated model of customer service skills and customer loyalty
Authors: Abu‐ELSamen Amjad A. , Akroush Mamoun N. , Al‐Khawaldeh Fayez M. , Al‐Shibly Motteh S.
Published: November 2011

Purpose

The purpose of this paper is to examine the relationship between customer service skills and customers' loyalty through examining the mediation effect of customer satisfaction dimensions in Jordan's mobile service operators.

Design/methodology/approach

To achieve the research objectives, data were collected from 1,350 subscribers in Jordan from which 1,007 were valid for the analysis. Utilizing structural equation modeling, and after a series of exploratory and confirmatory factor analyses, the authors tested an integrated model of customer service skills and customer loyalty through examining the meditational effects of customer service satisfaction dimensions on the relationship between customer service skills and customer loyalty.

Findings

It was found that three of customer service skills components, namely; reputation building skills, nonverbal communication skills, and customer service culture have positive relationships with customer service satisfaction dimensions (overall, functional, and technical customer satisfaction). Also, overall customer service satisfaction and technical customer service satisfaction dimensions fully mediated the relationships between customer service skills and customer loyalty.

Originality/value

This is the first attempt to investigate the relationship between customer service skills and customer loyalty through customer service satisfaction dimensions as mediators, either in Jordan or other developing countries. The authors' results also provide significant managerial implications on how to acquire and retain loyal customers in today's highly competitive telecommunications market, and the vital role of customer service satisfaction dimensions on the relationship between customer service skills and customer loyalty.
An investigation of the motivation of hotel owners and operators to engage in earnings management
Authors: Turner Michael J. , Guilding Chris
Published: November 2011

Purpose

The purpose of this paper is to empirically investigate the differential motivations of hotel owners and operators to engage in earnings management through the selective capitalisation or expensing of asset related expenditures.

Design/methodology/approach

Research evidence has been collected via a mixed methods approach utilising 20 semi‐structured interviews with key hotel management contract stakeholders in Australia and a questionnaire survey administered to hotel general managers in Australia and New Zealand.

Findings

A review of the literature has resulted in an original distillation of 18 distinct earnings management motivations for hotel owners and operators. Qualitative data collected suggest an additional four motivations and that the primary motivation for hotel owners and operators to engage in earnings management stems from the two parties' desire to affect the size of the incentive management fee that is paid to hotel operators. A suggestion that operators have a greater tendency to seek to capitalise asset related expenditures, relative to owners, has been supported by both qualitative and quantitative data collected.

Originality/value

This study appears to be the first to have examined the manner in which an idiosyncratic aspect of hotel governance can result in competing earnings management motivations between hotel owners and operators; the first to pursue a broad level of abstraction with respect to examining earnings management in the context of asset related expenditure capitalisation decision making; the first to assess the relative strength of earnings management motivations concerning the capitalisation or expensing of asset related expenditure; and the first to conduct earnings management research utilising a mixed methods research approach involving the conducting of face‐to‐face interviews as well as administration of a questionnaire survey.
Accounting research and trust: a literature review
Authors: Baldvinsdottir Gudrun , Hagberg Andreas , Johansson Inga‐Lill , Jonäll Kristina , Marton Jan
Published: November 2011

Purpose

The purpose of this paper is to provide a structured overview of literature in the nexus of trust and accounting. This can serve as a basis for future research, and thus provide a framework for asking more precise and focused research questions.

Design/methodology/approach

All papers published in prominent accounting journals during a 15‐year period were examined. Papers pertaining to the field of trust and accounting were categorized and analyzed in more detail, and qualitatively classified in accordance with selected dimensions. The review focused on papers explicitly exploring the link between accounting and trust.

Findings

A large proportion of the papers is in the field of management accounting (MAN). The majority of published papers in the field are based on sociological theory, but there are some economics‐based papers. Sociologically based analysis seems to provide more structure, but is also less paradigmatic in nature than economic theory. Only a small number of papers have an explicit definition of the concept of trust. The authors' conclusion is that the state of research has been developing to become more paradigmatic in recent years.

Originality/value

This is the only literature review that provides a comprehensive overview of research on trust and accounting. Thus, it is an aid to future research in the area.
The impact of career visions on work attitudes: a longitudinal approach
Authors: Holtschlag Claudia , Masuda Aline D.
Published: November 2011

Purpose

The purpose of this study is to examine the effects of difficult and specific career visions on job satisfaction and turnover intentions seven years after students reported their visions.

Design/methodology/approach

Data for this study were collected in two waves, seven years apart, from the same cohort. At time 1 the career visions of MBA students were measured in terms of difficulty and specificity. At time 2 MBA students reported their job satisfaction and turnover intentions.

Findings

Results showed that MBA students with a specific and challenging career vision were less likely to report intentions to leave their work seven years after reporting their visions. Further, job satisfaction mediated this relationship.

Research limitations/implications

The study was limited due to the small sample size used (n=74). Future studies should also test whether goal progress and job performance could be mediators between the quality of career vision and job satisfaction.

Practical implications

Results of this study indicate that individuals who formulated more specific career visions were more satisfied with their jobs seven years after reporting their visions. This finding has implications for career counsellors, coaches and managers who care for the development of their subordinates.

Originality/value

This is the first study that examined the impact of the quality of career visions (i.e. specificity and difficulty) on future job satisfaction and turnover intentions.
Work engagement
Authors: Chughtai Aamir Ali , Buckley Finian
Published: November 2011

Purpose

The present paper aims to explore the effects of state (trust in supervisor) and trait (trust propensity) trust on employees' work engagement. Furthermore, it seeks to investigate the mediating role of learning goal orientation in the relationship between work engagement and two forms of performance: in‐role job performance and innovative work behaviour.

Design/methodology/approach

Data for this cross sectional survey study were collected from 168 research scientists drawn from six Irish science research centres. Structural equation modelling was used to test the research hypotheses.

Findings

The results suggest that both trust in supervisor and trust propensity were positively and significantly related to work engagement. Additionally, results indicate that learning goal orientation partially mediated the effects of work engagement on in‐role job performance and innovative work behaviour.

Research limitations/implications

This research was limited by two main factors: the cross‐sectional research design, and use of self‐reported questionnaire data. Limitations aside, this study provides evidence that a climate of trust can fuel work engagement, which in turn, is likely to promote learning, innovation and performance.

Originality/value

This paper extends the developing engagement literature in two ways. First, it empirically establishes an association between two facets of trust and work engagement. Second, it highlights the role of learning goal orientation in explaining the linkage between work engagement and job performance.
A re‐conceptualization of career systems, its dimensions and proposed measures
Authors: Krishnan T.N. , Maheshwari Sunil Kumar
Published: November 2011

Purpose

The purpose of this paper is to propose and generate initial evidence on the psychometric properties of a re‐conceptualized organizational career system (OCS).

Design/methodology/approach

Data were collected from head of HR/head of business units on the career system variables. Reliability and exploratory factor analysis using SPSS and confirmatory factor analysis using AMOS helped the authors to test the theoretically derived factor structure. The psychometric properties of the three‐factor instrument were examined and provided initial evidence of the reliability and validity of OCS.

Findings

The model fit indices confirm the three‐dimensional factor structure of organizational career systems. The three dimensions pertain to labor market orientation, employee advancement orientation and employee lateral movement.

Originality/value

In proposing this conceptual model, the authors draw insights from a number of distinct literature streams. The further development of an instrument to evaluate perceptions of career systems should encourage researchers and practitioners to use the instrument for empirical and diagnostic purposes.
What we know about men who download child abuse images
Authors: Sheldon Kerry
Published: November 2011

Purpose

This review aims to focus on men who access, download, and circulate child abuse images across the internet as the most frequently occurring type of internet sex offender.

Design/methodology/approach

Some of the misconceptions associated with this behaviour are outlined and the extent to which internet offenders display some of the criminogenic factors thought to be associated with the multi‐factorial theories of sexual offending are reviewed.

Findings

One conclusion from this is paper is the general impression that internet offenders show many of the characteristics of paedophiles. Their theoretical importance is that they appear to be “desisters” from acting out their sexual interest in children by hands‐on offending.

Originality/value

It is argued that there is a need for more research to stimulate our understanding of this type of offender. Furthermore, what of those who both download material and offend directly against children? They present a dilemma for the literature as some research would suggest that they are not entirely like the internet or the contact sexual offenders in their psychological make‐up; they are the group most in need of reappraisal.
Managing the risks associated with physical intervention: a discussion paper
Authors: Hollins Lee , Stubbs Brendon
Published: November 2011

Purpose

The fallout from numerous inquiries into the death of patients, as well as the timely development of various pieces of anti‐discrimination and human rights legislation have all led to a major shift in the way physical restraint techniques are now used. Even so, techniques remain potentially harmful, with danger present in every application. This paper seeks to discuss this issue.

Design/methodology/approach

A review of the relevant literature revealed a large number of the psychiatric population are uniquely vulnerable to harm. The paper then examined how the way that this risk is managed could be enhanced.

Findings

The literature review revealed that a significant minority of patients in forensic settings engage in the types of damaging or injurious behaviours that may, as a last resort, require physical intervention. Physical intervention systems, some of which have migrated across into forensic settings from police and prison training portfolios, are often comprised of generic techniques which are applied in an unmodified form to patients; this mismatch can increase risk. The authors draw on a developing body of literature that examines how physiotherapists and manual handling experts can be used to enhance risk management strategies by formulating patient screening systems, applying bio‐mechanical knowledge to the configuration of holds, as well as developing technique risk assessment procedures and supporting trainers.

Originality/value

This discussion paper enriches the current debate on how risk can be managed within the context of restraint, as well as that of how best NHS resources can be used in practice.
Comparative evaluation of web search engines in health information retrieval
Authors: Teixeira Lopes Carla , Ribeiro Cristina
Published: November 2011

Purpose

The intent of this work is to evaluate several generalist and health‐specific search engines for retrieval of health information by consumers: to compare the retrieval effectiveness of these engines for different types of clinical queries, medical specialties and condition severity; and to compare the use of evaluation metrics for binary relevance scales and for graded ones.

Design/methodology/approach

The authors conducted a study in which users evaluated the relevance of documents retrieved by four search engines for two different health information needs. Users could choose between generalist (Bing, Google, Sapo and Yahoo!) and health‐specific (MedlinePlus, SapoSaúde and WebMD) search engines. The authors then analysed the differences between search engines and groups of information needs with six different measures: graded average precision (gap), average precision (ap), gap@5, gap@10, ap@5 and ap@10.

Findings

The results show that generalist web search engines surpass the precision of health‐specific engines. Google has the best performance, mainly in the top ten results. It was found that information needs associated with severe conditions are associated with higher precision, as are overview and psychiatry questions.

Originality/value

The study is one of the first to use a recently proposed measure to evaluate the effectiveness of retrieval systems with graded relevance scales. It includes tasks from several medical specialties, types of clinical questions and different levels of severity which, to the best of the authors' knowledge, has not been done before. Moreover, users have considerable involvement in the experiment. The results help in understanding how search engines differ in their responses to health information needs, what types of online health information are more common on the web and how to improve this type of search.