bluuebunny/crossref_metadata_2025 huggingface dataset:
Telecommuting: alternative strategies for the Jamaican libraries
Authors: Rosalee Carr Mardene
Published: July 2006

Purpose

The paper seeks to show how telecommuting can be employed to advantage in the Jamaican library system.

Design/methodology/approach

A questionnaire and a literature review were utilized in this research paper. The primary research tool was a 12‐question questionnaire that was administered to all levels of library staff across the island. Articles covered in the literature review ranged from 1988 to 2004. This range was used to give a general idea of telecommuting from early on to present day.

Findings

The paper finds that library staff all over Jamaica were interested in the concept of telecommuting.

Originality/value

The paper provides information as to the benefits of incorporating telecommuting into the Jamaican library system.
Developments in South African document supply: the experience of the University of the Witwatersrand
Authors: Zambri Janet Teresa
Published: July 2006

Purpose

To examine and report on the challenges and trials of document supply at the University of the Witwatersrand during the recent past.

Design/methodology/approach

The article explores the impact of international trade embargoes on document supply and academic research, the role played by the individual and new technologies on document supply and its future.

Findings

The role of the individual is an essential part of document supply. Politics can adversely affect academic research capabilities and the invisible college and networking within the academic community has a role to play. Changing technologies have an impact on work flow and work methods.

Originality/value

Provides insight for those working in document supply, particularly for those with an interest in South African developments.
Interlending and document supply:a review of the recent literature – 55
Authors: McGrath Mike
Published: July 2006

Purpose

The purpose of this article is to provide a review of the most recent literature concerning document supply and related matters.

Design/methodology/approach

Includes the reading of over 140 published works, including journals, monographs, reports and web sites.

Findings

Finds that usage statistics are still not giving a clear indication of the importance of document supply but it is confirmed that the large proportion of demand comes from a small number of titles. Institutional Repositories are here to stay and expanding. Experience of e‐journals is appearing in the published literature with greater frequency with some interesting conclusions. Evaluation of Open Access journals are starting to appear with mixed results.

Originality/value

Provides a useful source of information for librarians and others interested in document supply and related matters.
Domain decomposition and heterogeneous modeling used in solving a moving boundary problem
Authors: Jiang Bin , Bruch John C.
Published: July 2006

Purpose

To provide an excellent numerical method to simulate an important industrial process – wet chemical etching problem.

Design/methodology/approach

A mathematical model describing the wet chemical etching process is formulated in terms of a parabolic variational inequality and a non‐overlapping domain decomposition (DD) method is proposed in the etching region, where a partial differential equation is treated in one sub‐domain, while a variational inequality is considered in the second sub‐domain. A Robin boundary condition with a parameter whose optimal value is to be found is enforced on the common boundary between these two sub‐domains. Finite difference technique with projection and the Crank‐Nicholson scheme for the time discretization are the major numerical tools utilized in this paper.

Findings

The proposed numerical method has achieved the best numerical performance for the famous wet chemical etching process among all the numerical schemes applied to this problem. It also shows the great computational power of domain splitting technique.

Research limitations/implications

Lack of parallel supercomputer system limits the authors to perform further numerical tests with extremely large data. This will be done in the future.

Practical implications

This is a very useful paper for the academic researchers and industry engineers who wish to develop more advanced numerical methods to simulate various kinds of industry processes along the research direction from this paper.

Originality/value

This paper provides a new and promising version of DD method in the field of moving boundary problems and offers a practical way to simulate wet chemical etching process for the engineers and scientists in the related field.
A methodology for the shape optimization of flexible wings
Authors: Vázquez M. , Dervieux A. , Koobus B.
Published: July 2006

Purpose

To propose an integrated algorithm for aerodynamic shape optimization of aircraft wings under the effect of aeroelastic deformations at supersonic regime.

Design/methodology/approach

A methodology is proposed in which a high‐fidelity aeroelastic analyser and an aerodynamic optimizer are loosely coupled. The shape optimizer is based on a “CAD‐free” approach and an exact gradient method with a single adjoint state. The global iterative process yields optimal shapes in the at‐rest condition (i.e. with the aeroelastic deformations substracted).

Findings

The methodology was tested under different conditions, taking into account a combined optimization goal: to reduce the sonic boom production, while preserving the aerodynamic performances of flexible wings. The objective function model contains both aerodynamic parameters and an acoustic term based on the sonic boom downwards emission.

Practical implications

This paper proposes a shape optimization methodology developed by researchers but aiming at the final strategic goal of creating tools that can be really integrated in design processes.

Originality/value

The paper presents an original loosely coupled method for the shape optimization of flexible wings in which recent and modern techniques are used at different levels of the global algorithm: the aerodynamic optimizer, the aeroelastic analyser, the shape parametrization and the objective function model.
Service innovation strategy and process: a cross‐national comparative analysis
Authors: Alam Ian
Published: July 2006

Purpose

Only limited attention has been paid to the issue of new service development (NSD) in a cross‐national context. To address this critique of the literature a comparative cross‐national study of NSD strategy and process of financial service firms in Australia and the USA was conducted.

Design/methodology/approach

The study employs a cross‐sectional, survey‐based methodology. The US sampling frame included 274 large financial service firms situated in the Northeast region of the USA. The Australian sampling frame consisted of 262 firms situated in the Southeast region of Australia.

Findings

The data pattern suggests that the firms in both the countries use different new service strategies to compete in the industry and emphasize different sets of development stages in developing new services.

Research limitations/implications

The analysis has been restricted to two countries: Australia and the USA. This suggests the need for further comparative studies of NSD in other cultures/countries.

Practical implications

The findings of this research support the notion that some of the key NSD practices may be common to all countries and cultures whereas others must be adjusted for national variations. The insights from this study can help service managers from both Australia and the US to better understand and manage their NSD programs in a cross‐national context.

Originality/value

The findings of the research are expected to advance one's understanding of the service innovation process by shedding light on the question of universality of factors and issues that relate to a firm's NSD programs.
Accelerated internationalisation: evidence from a late investor country
Authors: Pla‐Barber José , Escribá‐Esteve Alejandro
Published: July 2006

Purpose

Recent studies are trying to adapt the explanation of the internationalisation process to new environmental conditions. This paper aims to offer evidence of the existence of a group of firms that use a speeded‐up internationalisation process.

Design/methodology/approach

Cluster analysis and logit regressions are used on a sample of 271 Spanish export firms.

Findings

The results obtained support the claim that substantial differences do exist between fast and gradual internationalising firms. The firms included in the more international active group are characterised by: a proactive attitude on the part of managers with regard to internationalisation activities, a strategy based on marketing differentiation advantages and strong relationships with clients and suppliers, which encourage or facilitate their international activities.

Practical implications

The results may favour reflection upon what are the most important factors for achieving an active, international strategy and how to respond to these demands. The stimulation of relationships between firms will reduce the uncertainty associated with the risks of foreign operations and increase the international competitiveness of firms.

Originality/value

From a politics perspective the research suggests several ways to stimulate the acceleration of the internationalisation process.
Excitement or sophistication? A preliminary exploration of online brand personality
Authors: Okazaki Shintaro
Published: July 2006

Purpose

This study attempts to identify the brand personality dimensions that American firms intend to create in the mind of online consumers by using “forms of online communications” partially based on Ghose and Dou's earlier study.

Design/methodology/approach

The operational definitions of brand personality stimuli are adopted from prior research on advertising creative strategies. A content analysis was conducted on 270 web sites created by 64 American brands in the USA, UK, France, Germany and Spain.

Findings

A principal component analysis identifies five underlying dimensions of brand personality stimuli: excitement, sophistication, affection, popularity, and competence. The principal forms of online communications consist of stakeholder relations, direct/indirect sales, choice functions, connectedness, orientation, and product positioning. Multiple regression analyses confirm that there are modest but consistent associations between the intended brand personality dimensions and the forms of online communications.

Research limitations/implications

The dimensions of brand personality stimuli are intrinsically traceable from the perspective of the creative advertising appeals that multinational corporations (MNCs) attempt to employ on their web sites.

Practical implications

This study provides a practical observation relating to whether MNCs are attempting to create a uniform set of brand personality dimensions across global markets.

Originality/value

The present study contributes to the literature by its attempt to classify brand personality stimuli in terms of the cognition versus affection framework.
Beyond national culture: implications of cultural dynamics for consumer research
Authors: Samuel Craig C. , Douglas Susan P.
Published: July 2006

Purpose

To develop a more thorough understanding of culture in a rapidly changing global environment.

Design/methodology/approach

The recent literature dealing with ways in which cultural dynamics are influencing the nature and meaning of culture are examined. Different perspectives of culture related to three key components of culture, intangibles, material culture and communication, are explored. Based on this, directions for research on the content of culture are discussed as well as how it should be approached.

Findings

Culture is becoming increasingly deterritorialized and penetrated by elements from other cultures. This is resulting in cultural contamination, cultural pluralism and hybridization. It has become more difficult to study culture as it is becoming diffuse. At the same time, it is becoming more important to study it because of its pervasive influence on consumer behavior.

Research limitations/implications

Given that culture is no longer a phenomenon defined by and isolated to a particular locale, research on culture must carefully specify the role of culture, define the appropriate unit of analysis, isolate confounding influences and expand the range of contexts.

Originality/value

The parallel trends of globalization and multiculturalism make it increasingly important to develop a deeper understanding of culture and its various manifestations. For progress to be made, research designs must account for this complexity and span multiple contexts to establish the generality of findings. This will result in improved knowledge of culture and its role in molding consumption behavior.
The measurement of end‐user computing satisfaction of online banking services: empirical evidence from Finland
Authors: Pikkarainen Kari , Pikkarainen Tero , Karjaluoto Heikki , Pahnila Seppo
Published: July 2006

Purpose

Although research into the adoption and use of online banking services has grown in many parts of the world, the centre of attention has been largely on determinants of online banking adoption, not on users' satisfaction with use. This paper aims to test and validate the End‐User Computing Satisfaction (EUCS) model in order to investigate online banking users' satisfaction with the service.

Design/methodology/approach

A survey (n=268) was carried out using convenience sampling. An exploratory factor analysis followed by a confirmatory factor analysis run in LISREL 8.7 is used to test the validity of the model in an online banking context.

Findings

The survey results support three constructs (content, ease of use, accuracy) from the original model, indicating that the modified EUCS model labelled EUCS2 can be utilized in analyzing user satisfaction with online banking among private customers.

Research limitations/implications

The obtained model suffered from two cross‐loadings between individual items. Another limitation concerns the sample obtained. Therefore, future studies should test the model with larger samples to verify the model in this context.

Practical implications

Findings of the study indicate that banks could improve end‐user computing satisfaction with online banking by concentrating on the three constructs obtained from the analyses. Moreover, the results indicate that banks can increase satisfaction of online banking services by personalising the service, allowing easier and more convenient use experience.

Originality/value

The paper makes a significant contribution by testing and modifying the EUCS model in the online banking context.
Can internal marketing be implemented within bureaucratic organisations?
Authors: Papasolomou Ioanna
Published: July 2006

Purpose

The purpose of this paper is to provide an insight into some of the present issues and concerns facing the practice of internal marketing (IM) in the UK retail‐banking sector. Over the years banks have moved from being supply‐oriented to sales‐oriented in their approach to business and more recently have espoused the notion of becoming marketing‐oriented. In order to achieve marketing orientation it is desirable that banks should adopt IM concepts and procedures.

Design/methodology/approach

The research study aimed at building theory in the area of IM through case study research carried out at branch level. It was primarily qualitative since the aim was to uncover people's views and experiences of IM corroborated by documentary and quantitative data sources. A total of 35 business units from seven different UK banking organisations situated in Stoke‐on‐Trent, Cannock, and Stafford were studied.

Findings

Evidence seems to suggest that, while the banks may espouse the ideal of instilling a strong service mentality and customer orientation, the bureaucratic nature of their organisations stands in the way of facilitating this outcome.

Research limitations/implications

Only one industry is represented in this study. The focus on banks is topical, given the environmental dynamics of marketing in the UK, although the empirical data's parochiality undermines their generalisability. However, this need not be an issue if it is set in the context of the UK market as a whole. Similarly, only branch personnel were researched and only banks from a certain geographic area participated in the study.

Practical implications

The research findings raised questions regarding the ability of banks to adopt and implement change initiatives such as IM when their bureaucratic/mechanistic structure often hinders their efforts.

Originality/value

The study's findings present interesting challenges for further systematic research regarding IM among practitioners and academics.
The effects of customer contact on conformance quality and productivity in Chinese service firms
Authors: Xu Kefeng , Jayaram Jayanth , Xu Ming
Published: July 2006

Purpose

The purpose of this research is to examine how service enablers such as resource management and human resource management practices, identified in prior research as vital, influence both conformance quality and productivity performance. The paper also aims to study how the level of customer contact, a major service differentiator, could moderate the influence of such practices on performance.

Design/methodology/approach

Using sample data from 249 service firms in China, hierarchical a regression analyses is employed to test the research questions.

Findings

The results indicate that there are common resource management and human resource management practices that positively affect both conformance quality and productivity. Importantly, besides its direct and positive effect on conformance quality and on productivity performance, the level of customer contact was found to have a contingency effect on the relationships between resource management or human resource management practices, and conformance quality or productivity performance.

Research limitations/implications

Future research should consider including other developing countries, more service industries, and a longitudinal study if possible.

Practical implications

Implications of the findings on theory in services and managerial practice in the context of China are offered.

Originality/value

The theoretical value of the research lies in identifying the factors that simultaneously affect both conformance quality and productivity (which are often seen as competing goals) in service sectors, and their dependency on the level of customer contact.
Design of an optimal plan for an accelerated degradation test: a case study
Authors: Li Qishan , Kececioglu Dimitri B.
Published: July 2006

Purpose

To design an optimal accelerated degradation test (ADT) plan for light emitting diodes (LEDs).

Design/methodology/approach

This paper presents a method for the optimum planning of ADTs. The method is applied to the design of an optimal plan for LEDs. An analytical method is developed for obtaining the optimal allocations of test units to minimize the variance of the transformed life estimation at the use stress level; a simulation method is used to help select the optimal test plan and evaluate the test plans' properties. Optimal stress levels, and optimal allocations of test units to the stress levels are determined to minimize the mean squared error (MSE) of the estimated mean life of LEDs at the use stress level.

Findings

Different test plans result in different accuracy. The optimal test plan provides the most efficient use of test resources.

Research limitations/implications

This paper focuses on designing an optimal plan using two test stress levels. Future research may extend to multiple stress levels.

Practical implications

With increasing emphasis on reliability in industry, products are made more robust, and few failures are observed in a reasonable test period. Therefore, assessing product reliability using ADTs becomes very useful. This paper fulfills the need to scientifically design plans for these tests to provide more accurate estimates of the designed‐in and manufactured reliability for the same amount of test resources.

Originality/value

The methodologies developed in this paper can be used for other ADTs. This enables reliability and test engineers to get the most efficient use of their test resources.
Application of fuzzy logic control model to Gantt charting preventive maintenance scheduling
Authors: Oke S.A. , Charles‐Owaba O.E.
Published: July 2006

Purpose

The simultaneous scheduling of resource‐constrained maintenance and operations is addressed in this work. The purpose of the paper is to capture the uncertainty in the development of a model that schedules both preventive maintenance and operational activities. Fuzzy logic is employed to transform the human expertise into IF‐THEN rules.

Design/methodology/approach

The approach has the advantage of revealing semantic uncertainty with the associated non‐specifying measures. The methodology applied tracks the error values in terms of results in linguistic variable.

Findings

The results obtained indicate the feasibility of tracking the uncertain measures in the model discussed. Thus, the study may be applicable to both production system and transportation organizations that are engaged in both maintenance and operational activities.

Practical implications

The research has serious implication in terms of the ability to monitor the imprecision that were introduced in the previous models. This obviously provides a more reliable framework for researchers and practitioners interested in maintenance scheduling activities.

Originality/value

The paper is new in that it demonstrates the application of fuzzy logic in a form that was never documented.
ISO 9001:2000 in small organisations
Authors: Poksinska Bozena , Eklund Jörgen A.E. , Jörn Dahlgaard Jens
Published: July 2006

Purpose

The aim of the study is to investigate and to understand the practice of implementing and operating the QMS in an organisational context, providing an analysis of the way ISO 9001:2000 was implemented and operated and focusing on identifying factors which have negatively or positively influenced the effects of the quality management system (QMS).

Design/methodology/approach

Three case studies of small organisations were examined. The methodological approach was based on Porras and Robertson's model. The data collection methods included interviews, a questionnaire survey of all employees and document studies.

Findings

ISO 9001:2000 was implemented and operated with minimum effort and little change was experienced. QMS was not perceived as a tool for managing processes, but as a tool for handling documentation. Consequently, this was reflected in the benefits achieved. Despite the external benefits which followed from obtaining the certificates, only minor internal benefits were found. Internal motivation, engaged and trained employees, a competent quality manager, committed CEO and development‐oriented auditors were identified as critical, influencing the effects from ISO 9000. In general, in the way ISO 9001:2000 was implemented and operated many opportunities for improvement were lost.

Research limitations/implications

The choice of small organisations for the case studies has important implications for the results. Small organisations often lack resources, which limits the initiatives that they can take.

Practical implications

The QMS and its effects are not determined by the ISO 9001 requirements, but by the organisational context and the way the system is implemented and operated.

Originality/value

The paper provides an explanation why organisations achieve very different results from ISO 9001 implementation. It also shows that certification bodies may have an important role for the effectiveness of the QMS.
Supplier quality management in the Pearl River Delta
Authors: Lo V.H.Y , Sculli D. , Yeung A.H.W.
Published: July 2006

Purpose

The primary objective of this paper is to ascertain the impact of supplier quality management (SQM) on the quality performance of manufacturing companies operating in the Pearl River Delta (PRD) area of Southern China.

Design/methodology/approach

Path analysis is used to build a model that demonstrates how SQM contributes to quality performance and also the constructive effect of supply quality on organizational quality performance. Data were collected from 138 manufacturing and manufacturing‐related companies in the PRD. Hypotheses were formulated by means of the published literature and interviews with experienced industry personnel.

Findings

The path model indicates that SQM practices contribute significantly to quality performance and also illustrates the constructive effect of supply quality on the overall quality performance of the organization. Results also indicate that TQM philosophies can act as an essential driver in SQM implementation.

Research limitations/implications

The study is confined to the PRD of Southern China and only examines the interrelationships between the constructs of TQM values and SQM practices. Several insignificant paths between SQM and quality measures should be further investigated.

Practical implications

The model developed can be used to help companies improve their current supplier management systems and can also aid the implementation of new supplier quality management systems. The findings should also be useful to those companies seeking to source from the PRD.

Originality/value

The paper explores the role that SQM plays in minimizing operating costs, in shortening delivery times, and in improving overall quality performance along a demand chain. The results reinforce the need to enhance the competitiveness of the business units along a demand chain through better management of the supply functions.
A review of research on cost of quality models and best practices
Authors: Schiffauerova Andrea , Thomson Vince
Published: July 2006

Purpose

This paper aims to present a survey of published literature about various quality costing approaches and reports of their success in order to provide a better understanding of cost of quality (CoQ) methods.

Design/methodology/approach

The paper's approach is a literature review and discussion of the issues surrounding quality costing approaches.

Findings

Even though the literature review shows an interest by the academic community, a CoQ approach is not utilized in most quality management programs. The evidence presented shows that companies that do adopt CoQ methods are successful in reducing quality costs and improving quality for their customers. The survey shows that the method most commonly implemented is the classical prevention‐appraisal‐failure model; however, other quality cost models are used with success as well.

Originality/value

The paper shows that the selected CoQ model must suit the situation, the environment, the purpose and the needs of the company in order to have a chance to become a successful systematic tool in a quality management program.
Reliability analysis of a cooling seawater pumping station
Authors: AlSalamah Mohammad J. , Shayan Ebrahim , Savsar Mehmet
Published: July 2006

Purpose

This paper aims to examine the reliability of a cooling seawater pumping station which pumps seawater to refineries and petrochemical plants in Kuwait mainly for cooling purposes. Owing to the harsh operating climate and the lack of other alternative sources of water, high reliability of the pumping system is crucially important.

Design/methodology/approach

The reliability of a system can be considered from different views. The one taken in this study is to measure the reliability of the cooling seawater arriving to the consumer at the required pressure and flow rate while observing the operational constraints on the system. A reliability model has been developed and applied to the actual data from the pumping station.

Findings

The preliminary results indicate that the model could be a useful tool to assess the current condition of the system and to find ways of improving system reliability and availability.

Originality/value

The paper provides information of value to all concerned with relibility management.
Reliability value analysis of complex production systems based on the losses from failures
Authors: Todinov M.T.
Published: July 2006

Purpose

The aim of this paper is to propose efficient models and algorithms for reliability value analysis of complex repairable systems linking reliability and losses from failures.

Design/methodology/approach

The conventional reliability analysis is based on the premise that increasing the reliability of a system will decrease the losses from failures. In this paper it is demonstrated that a system with larger reliability does necessarily mean a system with smaller losses from failures. In other words, a system reliability improvement, which is disconnected from the losses from failures does not necessarily reduce the losses from failures. An efficient discrete‐event simulation model and algorithm are proposed for tracking the losses from failures for systems with complex topology. A new algorithm is also proposed for system reliability analysis related to productions systems based on multiple production units where the absence of a critical failure means that at least m out n production units are working.

Findings

A model for determining the distribution of the net present value (NPV) characterising the production systems is developed. The model has significant advantages compared to models based on the expected value of the losses from failures. The model developed in this study reveals the variation of the NPV due to variation of the number of critical failures and their times of occurrence during the entire life‐cycle of the systems.

Practical implications

The proposed models have been successfully applied and tested for reliability value analysis of productions systems in deepwater oil and gas production.

Originality/value

The proposed approach has been demonstrated by comparing the losses from failures and the NPVs of two competing design topologies: one based on a single‐channel control and the other based on a dual‐channel control.
Two decades of self‐leadership theory and research
Authors: Neck Christopher P. , Houghton Jeffery D.
Published: July 2006

Purpose

The purpose of this paper is to provide a thorough review of self‐leadership literature past and present, including a historical overview of how the concept was created and expanded as well as a detailed look at more recent self‐leadership research trends and directions. The paper also presents a theoretical and conceptual explanation and differentiation of the self‐leadership concept relative to other related motivational, personality, and self‐influence constructs.

Design/methodology/approach

Self‐leadership research and related literatures of motivation, personality and self‐influence are discussed and described in order to present the current state of the self‐leadership body of knowledge and to suggest future directions to explore and study.

Findings

It is suggested that self‐leadership is a normative model of self‐influence that operates within the framework of more descriptive and deductive theories such as self‐regulation and social cognitive theory.

Research limitations/implications

While self‐leadership research composes an impressive body of knowledge, it is a domain of study that has been under‐investigated in some aspects, both empirically and conceptually.

Practical implications

This paper suggests several future directions that researchers can undertake to advance self‐leadership knowledge.

Originality/value

This paper fills a void in the organizational literature by reviewing the body of self‐leadership knowledge, by stating how self‐leadership is a distinctive theory in its own, and by presenting directions for future self‐leadership research.
Maximizing organizational leadership capacity for the future
Authors: DiLiello Trudy C. , Houghton Jeffery D.
Published: July 2006

Purpose

The purpose of this paper is to develop and present a model of self‐leadership, innovation and creativity.

Design/methodology/approach

Drawing upon existing theoretical and empirical evidence the paper develops and presents a conceptual model of the relationships between self‐leadership, innovation, creativity, and organizational support. The paper also presents research propositions based upon the relationships suggested by the model.

Findings

The model suggests that individuals with strong self‐leadership will consider themselves to have more innovation and creativity potential than individuals who have weak self‐leadership, and that individuals who have innovation and creativity potential will be more likely to practise innovation and creativity when they perceive strong support from the workplace than individuals who perceive weak support from the workplace.

Research limitations/implications

Future researchers should examine empirically the linkages suggested by this model along with other relationships asserted or implied by the creativity and self‐leadership literature as summarized in the paper.

Practical implications

The model suggests that organizational leaders would be well advised to encourage the practice of self‐leadership among the members of organizations while striving to build work environments that support of creativity and innovation at the group, supervisor, and organizational levels.

Originality/value

This paper makes a valuable contribution to both the self‐leadership and creativity literatures by being one of the first to examine the relationships between these important organizational concepts.
An investigation of the generalizability of the Houghton and Neck Revised Self‐Leadership Questionnaire to a Chinese context
Authors: Neubert Mitchell J. , Cindy Wu Ju‐Chien
Published: July 2006

Purpose

Seeks to examine the psychometric properties and construct validity of the Houghton and Neck Revised Self‐Leadership Questionnaire (RSLQ) in a Chinese context.

Design/methodology/approach

The RSLQ was administered to 559 Chinese employees of a large petroleum transportation company. Analyses included reliability assessments, exploratory and confirmatory factor analyses, and tests of association with creativity and performance.

Findings

The RSLQ did not uniformly generalize to a Chinese context. The best fitting model included the self‐leadership dimensions of goal‐setting, visualizing successful performance, self‐talk, self‐reward, and self‐punishment. The modified RSLQ was positively associated with creativity and in‐role performance.

Research limitations/implications

Although this study supports some components of self‐leadership generalizing to a Chinese context, the results suggest that further validation work is required on the RSLQ.

Practical implications

Managers will be well served to understand which dimensions of self‐leadership are generalizable across cultures, and how to measure the existence and development of such practices.

Originality/value

This research makes a significant contribution to research on self‐leadership by investigating the generalizability of the RSLQ to working adults in a non‐Western culture.
The forgotten follower: a contingency model of leadership and follower self‐leadership
Authors: Yun Seokhwa , Cox Jonathan , Sims Henry P.
Published: July 2006

Purpose

Seeks to examine the interaction effect of leadership and follower characteristics on follower self‐leadership, using hierarchical linear modeling.

Design/methodology/approach

Longitudinal data were collected using a questionnaire at two points in time, with ten weeks between each collection. These data facilitate the causal inference between leadership and follower need for autonomy (wave 1) and follower self‐leadership behaviors (wave 2). Hierarchical linear modeling (HLM) was used to analyze the hierarchical structure data.

Findings

Both empowering and directive leadership (group level) interacted with follower's need for autonomy (individual level) to enhance subsequent follower self‐leadership (individual level). That is, empowering leadership had a stronger positive effect on followers who were high on the need for autonomy, and directive leadership had a stronger negative effect on followers who were high on the need for autonomy. In summary, the influence of leadership on follower self‐leadership was contingent on follower need for autonomy. Overall, the results supported the view that attributes of the follower can be an important element in contingency theories of leadership.

Research limitation/implications

This study does not include other possible individual characteristics, group level characteristics, and organizational level or environmental characteristics. A future research design might include organizational‐level characteristics.

Practical implications

Both the leadership context and the trait of the individual employee work hand in hand to produce true self‐leadership. Therefore, organizations need to develop empowering leaders who will, in turn, develop followers who are effective at self‐leadership.

Originality/value

This research contributes to the literature by testing a contingency model of leadership and follower self‐leadership. This study also demonstrated the usefulness of HLM to test interaction effects between group‐level variables and an individual‐level variable on individual‐level dependent variables.
Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide
Authors: Tzovas Christos
Published: July 2006

Purpose

This paper aims to investigate the factors that influence the accounting policy decisions of firms operating in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the decision‐making and opinions of firms' stakeholders.

Design/methodology/approach

Through a survey the financial managers of the 200 largest firms in Greece have been asked to indicate their opinions regarding the impact that reported figures have upon firms' stakeholders and the extent to which firms pursue specific profit‐related objectives.

Findings

According to the participants in the survey accounting figures influence firms' stakeholders' perceptions and decision‐making, and firms pursue profit‐related objectives that may not coincide with the objective of minimization of firms' tax liability.

Research limitations/implications

Although certain measures have been taken in order to limit the response bias, one cannot rule out the possibility that some bias have been introduced in the responses. A further empirical investigation based upon annual reports will provide additional evidence regarding the factors that influence firms' reporting policies.

Practical implications

This study helps researchers in identifying the factors that shape accounting policies of firms operating in countries with an environment similar to that of Greece. Additionally, the findings of this study can facilitate professionals who undertake international financial analysis.

Originality/value

The findings of this study can contribute to explaining Greek firms' accounting decisions. Given that the accounting environment in Greece is similar to that prevailing in many European and non‐European countries this study can provide an insight regarding the factors that influence financial reporting choices of firms operating in these countries.
The case for fair budgetary procedures
Authors: Magner Nace R. , Johnson Gary G. , Little Harold T. , Blair Staley A. , Welker Robert B.
Published: July 2006

Purpose

To summarize the findings of empirical studies the authors have conducted regarding budgetary procedures fairness and to discuss key implications of these findings.

Design/methodology/approach

Summary and synthesis of the authors' empirical research.

Findings

Identifies criteria for, and types of attitudinal and behavioral reactions that managers have toward, formal budgetary procedures fairness and budgetary procedures implementation fairness. Provides information regarding how the two forms of budgetary procedures fairness work together to influence managers' attitudes and behaviors, and how they reduce managers' negative reactions to unfavorable budgets. Presents reasons that fair budgetary procedures are important to managers.

Research limitations/implications

The authors' studies used questionnaire data where all variables were measured at a single point in time, which provides little control over unmeasured variables and direction of causality. Future research should seek to expand the sets of criteria for and reactions toward budgetary procedures fairness, as well as to further detail the processes by which budgetary procedures fairness works. Also, relationships involving budgetary procedures fairness should be examined by means of laboratory experiments.

Practical implications

Underscores the importance of promoting formal budgetary procedures fairness and budgetary procedures implementation fairness in organizational budgetary systems, and provides concrete guidance in this regard.

Originality/value

Provides useful information to accounting and audit staff, budget committee members, supervisors, and other employees involved in designing and implementing organizational budgetary systems and to budgeting researchers.
Accountants' perceptions regarding fraud detection and prevention methods
Authors: Bierstaker James L. , Brody Richard G. , Pacini Carl
Published: July 2006

Purpose

The purpose of this study is to examine the extent to which accountants, internal auditors, and certified fraud examiners use fraud prevention and detection methods, and their perceptions regarding the effectiveness of these methods.

Design/methodology/approach

A survey was administered to 86 accountants, internal auditors and certified fraud examiners.

Findings

The results indicate that firewalls, virus and password protection, and internal control review and improvement are quite commonly used to combat fraud. However, discovery sampling, data mining, forensic accountants, and digital analysis software are not often used, despite receiving high ratings of effectiveness. In particular, organizational use of forensic accountants and digital analysis were the least often used of any anti‐fraud method but had the highest mean effectiveness ratings. The lack of use of these highly effective methods may be driven by lack of firm resources.

Practical implications

Organizations should consider the cost/benefit tradeoff in investing in highly effective but potentially underutilized methods to prevent or detect fraud. While the costs may seem prohibitive for small organizations, substantial cost savings from reduced fraud losses may also be significant.

Originality/value

By identifying methods that work well for fraud detection and prevention, prescriptive information can be provided to accounting practitioners, internal auditors, and fraud examiners.
Rebuilding brand America: corporate America's role
Authors: Martin Dick
Published: July 2006

Purpose

The purpose of this paper is to explore the roots of anti‐American sentiment around the world and recommend a plan of action for US‐based global companies.

Design/methodology/approach

Public opinion of the US has been in decline worldwide for a number of years. While negative attitudes are primarily a reaction to America's foreign policies, particularly in the Middle East, they may also be rooted in the different varieties of capitalism practiced in the US and most of the rest of the world. This article explores this aspect of anti‐Americanism and reviews the branding strategies of global leaders such as McDonald's, Proctor & Gamble, and Starbucks.

Findings

Successful US‐based global companies follow three best practices: they sink deep roots wherever they do business, they share their customers' cares and they share their dreams. A global brand development plan based on these three tenets can provide a stable environment within which to do business.

Originality/value

This paper offers a new perspective on the roots of anti‐Americanism, as well as practical advice based on the experience of leading global brands.
How to help your country while traveling for your company
Authors: Reinhard Keith
Published: July 2006

Purpose

To remind readers of the decline in America's reputation and the importance of “citizen diplomacy” in addressing the problem.

Design/methodology/approach

Business for Diplomatic Action (BDA) asked people in more than 100 countries to give advice for Americans who travel outside the US. Their responses formed the foundation for a World Citizens Guide produced and distributed by BDA to US youth who travel and study abroad. Based on the success of this students' guide, a business travelers' guide will be released in the first quarter of 2006.

Findings

Research confirms that Americans are broadly seen as arrogant, self‐absorbed, ignorant of other cultures and insensitive. These perceptions are at least partially formed by interaction with the Americans who make 60 million trips abroad every year. By following the advice of people in host countries, US citizens who travel can begin to improve America's reputation.

Practical implications

The article includes 16 specific suggestions that, followed, will make American business travelers better ambassadors for their country.

Originality/value

Understanding how Americans are perceived is the first step toward modifying arrogant and insensitive behavior. American business travelers who learn to be more sensitive to the foreign cultures they encounter will not only enhance their chances for business success but will improve the perception of their country at the same time.
The global employee volunteer: a corporate program for giving back
Authors: Hirsch Peter , Horowitz Peter
Published: July 2006

Purpose

The purpose of this article is to describe the experience of PricewaterhouseCoopers' partners in functioning in teams engaged on global development projects in the context of the relationship, created by so‐called globalization, between developed (particularly the US) and less developed countries.

Design/methodology/approach

The design of the paper sets the actual experience of the PricewaterhouseCoopers' partners who took part in Project Ulysses within the framework of contemporary geopolitical attitudes and briefly outlines the historical antecedents for Western (European and American) philanthropic efforts to assist economically less‐developed countries.

Findings

The paper describes the parallel benefits of Project Ulysses in supporting the developmental needs of the countries in which participants conducted their projects and the cultural awareness/team building outcomes for PricewaterhouseCoopers and its partners.

Originality/value

The value of the paper is that the case study it describes offers a model to other large multinational organizations faced with the challenges of creating cross‐cultural teams while at the same time presenting themselves as globally aware corporate citizens committed to participating concretely in the development of less developed countries. The care in preparation, training, measurement and follow up exhibited by the program offers a road map for other organizations contemplating similar initiatives.
Taking it personally: personal knowledge management
Authors: Jefferson Theresa L.
Published: July 2006

Purpose

Aims to discuss personal knowledge management along with its potential benefits and challenges.

Design/methodology/approach

Provides a summary of personal knowledge management.

Findings

Personal knowledge management is aimed at helping the individual to overcome the frustrations associated with information overload and allowing them to improve their personal effectiveness.

Originality/value

Contains useful information on personal knowledge management.