bluuebunny/crossref_metadata_2025 huggingface dataset:
Barnard on conflicts of responsibility
Authors: Novicevic Milorad M. , Davis Walter , Dorn Fred , Buckley M. Ronald , Brown Jo Ann
Published: June 2006

Purpose

The purpose of this paper is to reacquaint researchers and practitioners with Barnard's contributions to understanding of the moral conditions that underlie the authenticity of organizational leadership.

Design/methodology/approach

The paper identifies Barnard's insights on leadership and uses them as inputs to theorizing about authentic leadership.

Findings

As an outcome of theorizing, the paper identifies the conditions that are likely to lead to inauthentic, pseudo‐authentic or authentic leader behavior.

Research limitations/implications

Examining authentic leadership from a historical perspective can open promising avenues for future research.

Practical implications

Leadership development programs should incorporate concepts of responsibility and conflicts of responsibility in order to provide executives with the knowledge base required for ethical decision making.

Originality/value

By placing contemporary discussion of authentic leadership in its proper historical context, scholars can draw on a wealth of existing theory to advance the study of authentic leadership.
Perceptions of justice when selecting internal and externaljob candidates
Authors: Bradley Lisa M.
Published: June 2006

Purpose

Previous research has shown that perceptions of justice have a relationship with many organizational outcomes, but has concentrated on employees or job applicants who were directly affected. In contrast, the purpose of this study is to investigate work colleagues' perceptions of justice of a personnel selection decision when they were not directly involved themselves.

Design/methodology/approach

An experimental design incorporating vignettes provided information about an internal and an external job candidate, and information about who was selected for a position. In total, 297 participants rated the vignettes from the perspective of co‐workers, using a qualitative and quantitative questionnaire.

Findings

ANOVA results showed that participants believed there was greater justice when the internal candidate was offered the position. The qualitative results showed that this was due to the perception that previous employment in the position was something positive that needed to be considered.

Practical implications

The findings have implications for selection panels, who may not have considered the impact of previous experience with the organization when making selection decisions.

Originality/value

This paper has investigated the issue from a perspective which has not been given much previous attention. Organizational members, not directly involved in the decision‐making process, but affected by, and with views on, the decision‐making process are the focus of this study into perceptions of justice in selection decisions.
The problem of identity and trust in European works councils
Authors: Timming Andrew R.
Published: June 2006

Purpose

The purpose of this paper is to look analytically at the relationship between identity and trust in the context of European industrial relations.

Design/methodology/approach

Drawing from a case study of a European works council from a large, multinational firm in the traditional manufacturing sector, the problem of exclusionary identity choices along the lines of national cultures and industrial relations is examined via ethnographic methods.

Findings

In the light of the delegates' assumed identities, it was found that trust relations in the European Works Council case study were characteristically sub‐optimal both between worker and employers' representatives and also among the workers themselves. The extensive lack of trust in the forum was thought to be problematic with respect to the prospects for co‐operation. As a result, employers' representatives are able to use the European works council as a self‐serving tool of human resource management.

Practical implications

The implications for improving cross‐national industrial relations action are spelled out in the conclusion.

Originality/value

The paper offers a unique approach to studying the obstacles to co‐operation in European industrial relations settings.
Employees' preferences for the bases of pay differentials
Authors: Dickinson Julie
Published: June 2006

Purpose

The aim of this study was to investigate whether perceptions of fair pay are characterised by social norms about the appropriate bases of pay differentials.

Design/methodology/approach

In order that the employees could voice their opinions without the restrictions of pre‐coded categories individual interviews were carried out with employees from five private sector organizations. The design of the study allowed an examination of attitudes towards pay criteria in the context of changes in organizational pay structures towards more individualism in pay awards.

Findings

The most popular bases of pay were “responsibility”, “qualifications” and “performance”. The attitudes appeared to reflect widespread norms about the most appropriate bases of pay. There was some evidence for an interaction between employee attitudes towards pay determination and organizational characteristics on the design and implementation of pay policies.

Research limitations/implications

The interview methodology restricted the size of the sample and consequently the generalisations that can be made from the findings. Future research could use qualitative or quantitative methods to check whether the findings replicate with different types of groups of employees.

Practical implications

The paper contains useful information for human resource practitioners about maintaining “felt fairness” in the design of new pay systems.

Originality/value

The qualitative approach of this study produces rich information about employee perceptions of pay differentials in the context of current changes towards more individualised pay determination.
Management strategies in transitional economies
Authors: Ross Peter
Published: June 2006

Purpose

To provide an analysis of the privatisation of the Czech Republic's former state‐owned telecommunications monopoly, Český Telecom, in relation to governance, organisational restructuring and strategic human resource management (SHRM) practices.

Design/methodology/approach

This research project used a qualitative approach that supported an in‐depth case study analysis. This included semi‐structured interviews that were conducted across a broad range of stakeholders associated with the Czech telecommunications sector. SHRM and downsizing theories were used to assist in the analysis of this data.

Findings

The paper finds that management strategies at Český Telecom exhibited some similarities with those of Western TelCos facing similar deregulation issues. However, these processes were tempered by country‐specific historical and institutional factors, including the relatively weak institutional structures and mechanisms found in Eastern Europe.

Research limitations/implications

A qualitative analysis concentrating on one case study lessens the universal applicability of the findings.

Practical implications

A useful source of information for academic researchers and HRM practitioners who wish to conduct research and/or manage workers in the Czech Republic.

Originality/value

Provides an original case study analysis within an important strategic sector that has undergone large‐scale change: the telecommunications sector of Eastern Europe.
Achieving collaborative advantage: understanding the challenge and making it happen
Authors: Vangen Siv , Huxham Chris
Published: June 2006

Purpose

This article discuses the challenge of organizations achieving a collaborative advantage.

Design/methodology/approach

Gives a brief synopsis of collaborative advantage.

Findings

Leadership must involve being both gentle and tough at the same time – being prepared to nurture relationships on the one hand and taking a directive clear line on the other.

Originality/value

Gives guidance in terms of how to understand the complexity of collaboration.
Data envelopment analysis for decision support
Authors: Seydel John
Published: June 2006

Purpose

To provide decision makers (DMs) an option for addressing problems involving finite alternative sets and multiple criteria, where criterion weighting is difficult or impossible.

Design/methodology/approach

The multicriteria decision problem is described, and a typically descriptive (rather than prescriptive) tool, data envelopment analysis (DEA), is summarized, along with a hypothetical but typical example of a multicriteria decision (vendor selection). The DEA approach is modified to incorporate weight constraints and is used to rank the available vendors. Results are compared with those from the use of a popular multicriteria decision tool (SMART) and a naïve averaging approach.

Findings

The modified DEA approach yields results very similar to those produced using SMART; these results are quite satisfactory in spite of the fact that DEA requires less involvement on the part of the DM. In addition, non‐dominant optima (a possible anomaly with DEA) are avoided, and often a single alternative, rather than a non‐dominated set, will result, thus providing a unique optimum.

Research limitations/implications

Results are based on the analysis of a single data set. Future investigation should examine the performance of the DEA approach when other data sets involving more like as well as more unlike alternatives are involved.

Practical implications

With DEA the burden on the DM is reduced, as the need for eliciting criterion weights is obviated. DEA should thus provide an acceptable alternative to prescriptive modeling tools when multiple DMs are involved and/or criterion weight determination is unfeasible.

Originality/value

This paper demonstrates how DEA, a tool used more typically in post hoc evaluations, can be used also, with some modifications, as a prescriptive decision support tool.
Talis Insight 2004 conference: views of technology futures
Authors: Chad Ken
Published: June 2006

Purpose

To share with a wider audience key papers from the Talis Insight conference held in November 2004.

Design/methodology/approach

The article highlights four key presentations, and gives an executive summary showing key themes from the whole event.

Findings

The paper highlights libraries' work with text messaging, web applications to highlight resource collections, libraries' integration with councils to provide better access to library and council services, and improved stock disposal through selling books online through Amazon.

Originality/value

Offers librarians and information managers the opportunity to see what innovations in service other libraries are achieving through use of new technology or new ways of working.
Factors influencing user trust in online games
Authors: Gao Yuan
Published: June 2006

Purpose

This paper aims to provide a theoretical overview of the factors influencing user trust in online games. It offers a set of guidelines that help online game marketers to better understand how users form their trust in online games, and fully reap the benefits of this new medium.

Design/methodology/approach

This paper reviews literature from the perspectives of considering an online game player as both a consumer of web‐based entertainment and a computer user. It explores factors related to the web environment as well as those of the games themselves. In particular, it examines a user's perceptions about the company, the online gaming site, and an individual game.

Findings

A number of factors influencing user trust in online games are largely within the control of the company sponsoring the sites or marketing the games. Based on the analysis of these factors, this paper provides a set of guidelines that would help marketers win user trust in their online gaming products or services.

Practical implications

Firms promoting online games can take guidance in how to build user trust through paying attention to building brand recognition, enhancing usability and appeal, as well as providing security assurance both at the web sites and within the individual games.

Originality/value

This paper is based on current research in consumer trust, both offline and online, and represents an original attempt at analyzing theoretically the factors influencing user trust in online games. It provides a framework for empirical testing of the propositions outlined in the paper.
Searching for Chinese history journals online
Authors: Wai Fan Ka
Published: June 2006

Purpose

Based on the author's experience, this paper aims to provide tips for finding Chinese history journals on the web.

Design/methodology/approach

After reviewing a total of four portals, the author points out the challenge faced by searchers. The author provides six searching tips, including terms, databases, organizations, institutes, universities and publishers, for finding Chinese history journals online.

Findings

By following the hints provided by the author, most Chinese history journals can be found online and readers will be able to find full‐text articles or citations that will facilitate their research. In addition, examples are given to show how to catalogue online Chinese journals when building up an electronic library.

Practical implications

Contains very useful hints for librarians and researchers planning to build up an electronic library for China studies.

Originality/value

This paper offers practical help to librarians and researchers building up web sites or electronic libraries for China studies.
Ubuntuas a key African management concept: contextual background and practical insights for knowledge application
Authors: Karsten Luchien , Illa Honorine
Published: June 2006

Purpose

To explore how an increasing attention which is being paid to language and culture in organisations can help people to understand the impact of particular management concepts in business practices.

Design/methodology/approach

A range of publications has been selected to indicate how important language in organisations is and how particular cultural backgrounds influence the applicabilty of management concepts. This has been illustrated with the conceptUbuntu, which gains popularity in South Africa.

Findings

The applicabilty ofUbuntuin companies will rely on the habitus of the manager to be a good conversationalist.

Originality/value

So far the Western literature about management knowledge has neglected the development of particular management concepts originating in other parts of the world.
It takes two to tango
Authors: Spencer Michael
Published: June 2006

Purpose

Increasingly the arts are being considered as having valuable lessons that can be transferred to a business context. This paper explores ways in which the assumed gap between the two cultures can be bridged effectively.

Design/methodology/approach

Drawing upon a wide and practical knowledge of arts education and facilitation practices across a broad and diverse constituency, the author uses his experiences gained as both a performer and practitioner to identify areas of divergence in thinking and methods by which these can be closer aligned in order to establish more effective and sustainable relationships.

Findings

There are important and far reaching implications for integrating arts practices within a business context, however the process of building the relationship between artist and business person from initial meeting through planning, delivery and final evaluation requires careful and informed nurturing.

Practical implications

It gives accessible and practical proposals for identifying potential problem areas whilst offering suggestions for ways in which to start and continue successful associations between artists and business people.

Originality/value

The paper is of considerable value to all potential stakeholders who hold the intention to meld together arts and business processes into a training model of good practice.
Supply chain integration: a European survey
Authors: Bagchi Prabir K. , Chun Ha Byoung , Skjoett‐Larsen Tage , Boege Soerensen Lars
Published: June 2006

Purpose

The major goal of this study was to identify the underlying factors of supply chain integration in European firms with particular emphasis on the role of information sharing and interorganizational collaboration.

Design/methodology/approach

In order to get an overall view of the state of supply chain integration in European firms, a mail survey was done to investigate the extent and nature of supply chain integration in 149 companies. Using statistical analysis, the study attempts to comprehend if increasing levels of the intensity of supply chain integration show concomitant rise of operational performance.

Findings

European firms are starting to be aware of the strategic importance of integration across the boundaries of the supply chain. Both correlation analyses and multiple regression analyses have clearly shown that supply chain integration affects operational performance and the degree of integration also influences cost and efficiency. An interesting and surprising finding from our survey was the significant negative correlation between the length of relationship with suppliers and performance measures such as total logistics costs, on‐time delivery and rate of return. While performance has been shown to have improved as a result of collaboration with suppliers and customers alike in areas such as supply chain design, inventory management and customer relationship management (CRM), the nature and extent of integration has been rather selective. Most companies are quite cautious when it comes to sharing sensitive data and rightfully so.

Research limitations/implications

In order to obtain more generalizable results, further larger studies of supply chain integration are needed to reveal the impediments for a wider degree of integration and to highlight potential strategies to increase integration across the supply chain.

Practical implications

The main findings confirm that comprehensive supply chain integration is more a rhetoric than reality in most European firms. However, we found a clear indication of the value placed by the respondents on integration with key suppliers and customers for performance enhancement.

Originality/value

This is the first empirical work measuring the state of supply chain integration in European firms and the challenges faced by them. Supply chain management professionals would have a clearer idea about the areas ripe for collaborative effort.
Combined radiative and convective heat transfer in a divided channel
Authors: Bouali H. , Mezrhab A.
Published: June 2006

Purpose

This paper presents a numerical investigation of the interaction of surfaces radiation with developing laminar free convective heat transfer in a divided vertical channel. The influence of the radiation on the heat transfer and on the air flow is studied for various sizes (width and length) of the plate.

Design/methodology/approach

The specifically developed numerical code is based on the utilization of the finite volume method. The SIMPLER algorithm for the pressure‐velocity coupling is adopted. The view factors are determined by using boundary elements to fit the surfaces, an algorithm solving the shadow effect and a Monte Carlo method for the numerical integrations.

Findings

Results obtained show that the radiation: plays a very important role on the paces of the isotherms, especially at Ra≥1,600; increases considerably the average wall Nusselt number; and increases the mass flow rate and the average channel Nusselt number at high Rayleigh numbers. The plate location has a significant effect on the heat transfer only in presence of the radiation exchange. The increase of both length and width of the plate causes a decrease of the heat transfer and the mass flow rate.

Research limitations/implications

The use of the code is limited to the flow that is assumed to be incompressible, laminar and two dimensional. The radiative surfaces are assumed diffuse‐gray.

Practical implications

Natural convection in vertical channels formed by parallel plates has received significant attention because of its interest and importance in industrial applications. Some applications are solar collectors, fire research, electronic cooling, aeronautics, chemical apparatus, building constructions, nuclear engineering, etc.

Originality/value

In comparison to the most of the previous studies on natural convection in partitioned channels, the radiation exchange was neglected. This study takes into account the radiation exchange in a divided channel.
New hires: when was a 60 percent success rate ever acceptable?
Authors: Harvard Davis Stephen
Published: June 2006

Purpose

The paper aims to focus on why such a large percentage of newly hired executives fail to stay with the organization.

Findings

The paper blames failure to make clear the results required of the executive, failure to investigate if the candidate has the hidden job skills required to succeed, and the tendency of organizations to withdraw to allow the new executive as much freedom of action as possible.

Practical implications

The paper shows how organizations can avoid these common mistakes.

Originality/value

Demonstrates that a few simple precautions can improve the success rate dramatically.
How to grow, no matter what: S&L interviews Michael Treacy
Authors: Knight Daniel J.
Published: June 2006

This article provides insights on how organizations can succeed when managers make organic growth a paramount focus of their organization. Consultant and author Michael Treacy strongly believes that many organizations, not just a few industry leaders, can achieve double‐digit growth year after year, if they become as disciplined about growth as they are about cost‐cutting. From his research on the growth strategies of more than 130 companies, Treacy found that those with the fastest and most profitable growth took disciplined approaches to tapping five fundamental sources of revenue: retention of existing customers; market share gains; market positioning; penetration of adjacent markets; and investments in new lines of business. To create a strategy for double‐digit growth, management needs to begin by adopting a common language system based on the five disciplines of growth. To build the capability to execute that strategy, management needs to develop both the talent for growth and a management control system that tells them where they are, what the potential for growth is, where the gaps are and what the action steps are. Combining the two, managers have an agreed upon language system and the talent, information and controls to make growth happen.
Document destruction and obstruction of justice: why Arthur Andersen doesn't matter
Authors: Robbins Patrick D. , Huffman Alicia G.
Published: June 2006

Purpose

To provide guidance to investment companies on document retention policies based on Section 802 of the Sarbanes‐Oxley Act of 2002, codified as Section 1519 of the United States Code.

Design/methodology/approach

Reviews the conviction of Arthur Andersen for obstruction of justice based on the way the firm implemented its document retention/destruction policy as Enron was collapsing, and the Supreme Court reversal of that conviction. Explains why the Supreme Court decision should no longer guide an investment company's document retention/destruction policy in light of more recently enacted Section 1519, which imposes stiff penalties on anyone who knowingly alters, destroys, mutilates, conceals, or covers up any record or document with the intent to impede, obstruct, or influence any federal investigation, or in contemplation of such a proceeding.

Findings

Suggests a few straightforward rules for an investment company's document retention/destruction policy with a warning to err on the side of caution.

Originality/value

In light of Section 1519, every investment company needs to review its document retention/destruction policy. This article provides useful guidelines for doing so.
New supervisory control requirements for branch and remote offices
Authors: Kroll Amy N. , Franzon Anders W.
Published: June 2006

Purpose

To provide an overview of the new uniform definition of “branch office” and to discuss how that definition will influence broker‐dealer supervisory programs.

Design/methodology/approach

Discusses the new definition of “branch office”, describes new NASD and New York Stock Exchange supervisory control system requirements and supervisory requirements for branch offices and other locations, and suggests guidelines for developing a branch office or remote office supervisory program.

Findings

In the current regulatory environment, no broker‐dealer should overlook regular and rigorous attention to supervision of branch offices and other remote locations. And in light of the new definition of a branch office, each broker‐dealer must include in its review and analysis a close evaluation of how the broker‐dealer supervises every location where broker‐dealer personnel engage in activities on behalf of the broker‐dealer and must document that evaluation.

Originality/value

Important reference for broker‐dealers’ branch office supervisory programs that underscores the need to pay proper attention to remote locations.
The impact of the Market in Financial Instruments Directive (MiFID)
Authors: Jairath Aman
Published: June 2006

Purpose

To introduce the Market in Financial Instruments Directive (MiFID).

Design/methodology/approach

Provides a brief overview of the MiFID, how it widens the scope of business permitted under the “passport” regime, the types of financial institutions it covers, and the time frame for implementation.

Findings

The biggest challenge facing regulated firms is the limited time they will have to comply with MiFID's requirements.

Originality/value

Discusses the scope and importance of MiFID.
Outsourcing: the regulatory challenge for financial services firms
Authors: Evans Ruth M.
Published: June 2006

Purpose

To explain current guidelines for outsourcing as provided by the Joint Forum, the EU Markets in Financial Instruments Directive (MiFID), and the UK Financial Services Authority.

Design/methodology/approach

After discussing the international regulatory focus, describes FSA policy on outsourcing in detail, including senior management responsibility for management of risk and the need for internal and external due diligence. Provides guidance concerning supplier contracts, relationship management and monitoring, contingency planning, and exit planning.

Findings

The FSA's guidance on outsourcing highlights the need for senior management of the customer firm to take full responsibility for the increased risks that outsourcing can generate as part of their inherent accountability for efficient systems and controls.

Originality/value

A guide for ensuring that a firm's outsourcing arrangements are in compliance with FSA and MiFID guidelines.
Section 13 SEC reporting by advisers and brokers and Section 16 SEC reporting by “insiders” of public companies
Authors: Rosella Michael R.
Published: June 2006

Purpose

To explain reporting requirements under Section 13 of the Securities Exchange Act of 1934 (the “Exchange Act”) that must be followed by advisers and brokers who exercise investment discretion over accounts that hold exchange‐traded equity securities, and to describe reporting requirements under Section 16 of the Exchange Act on certain persons considered “insiders” of a company that has a class of equity securities registered under Section 12 of the Exchange Act.

Design/methodology/approach

Describes the required reporting of significant acquisition and ownership positions on Schedules 13G and 13D, including the obligations of exempt investors, passive investors, and firms and their control persons; describes the required reporting of equity positions in managed portfolios of more than $100 million on Form 13F; and describes the reporting obligations of “insiders” (directors, officers, and principal stockholders) under Section 16 of the Exchange Act, including the content of Form 3 – Initial Statement of Beneficial Ownership of Securities, Form 4 – Statement of Changes of Beneficial Ownership of Securities, and Form 5 – Annual Statement of Beneficial Ownership of Securities.

Findings

Firms and their control persons managing discretionary accounts that hold more than 5 percent of an SEC‐reporting company's equity securities or manage discretionary accounts with market values of $100 million or more; institutional investment managers who exercise investment discretion over accounts with a fair market value of at least $100 million, and corporate insiders have significant reporting obligations under the Exchange Act.

Originality/value

Provides a clear, detailed reference concerning Section 13 and Section 16 Reporting Requirements.
Anti‐money laundering regulations: Treasury Department enacts final rules implementing Section 312 of the PATRIOT Act relating to foreign correspondent accounts and private banking accounts
Authors: Gittleman Charles S. , Sacks Russell D.
Published: June 2006

Purpose

To describe and to discuss the implications of the US Department of the Treasury's PATRIOT Act regulations requiring “covered financial institutions” (including broker‐dealers, banks, and mutual funds) to maintain risk‐based procedures to ensure that: correspondent accounts held on behalf of specified non‐US financial institutions; and private banking accounts, are subject to due diligence procedures to ensure that those accounts, and the financial institutions holding those accounts, are not being used for money laundering purposes.

Design/methodology/approach

Summarizes and analyzes the adopted rules.

Findings

Since the passage of the USA PATRIOT Act, regulation relating to anti‐money laundering has been among the highest profile – and highest priority – activity of securities and financial institution regulation. Consequently, anti‐money laundering rules and regulations have become a major aspect of compliance programs at financial institutions such as banks and broker‐dealers. The rules that are the subject of this article are noteworthy in part because they continue the trend of widening the universe of “financial institutions” that are now subject to substantial anti‐money laundering regulation. The rules described in this article add substantially to the complexity of anti‐money laundering regulation at financial institutions for a number of reasons, including: firstly, placing new, broad‐based requirements on financial institutions; secondly, requiring those financial institutions to make judgments regarding both the level of risk posed by certain accounts and the appropriate diligence that may be necessary for each such account; and thirdly, interpretive and implementation challenges.

Originality/value

A summary and analysis of new anti‐money laundering regulation, which comes at a time when US regulators are placing substantial emphasis on anti‐money laundering.
The development of a compliance culture
Authors: Morton Jeffrey C.
Published: June 2006

Purpose

To provide the investment management industry with a summary of the expectations of the Securities and Exchange Commission (SEC)'s examination staff with regard to the development of a culture of compliance.

Design/methodology/approach

A review of certain elements identified by an SEC staffer that are necessary for a firm to have a strong and effective control environment and culture of compliance was carried out. The article explores a firm's strategic vision or “tone at the top,” risk identification, establishment of controls, documentation, accountability and self reporting, and cooperation.

Findings

Confirmation that a firm's success in establishing a culture of compliance is difficult to prove and harder to document. However, an understanding of the concept of developing a compliance culture can allow compliance officers to demonstrate a commitment to ethical and compliant practices.

Originality/value

The SEC's new inspection program evaluates each firm's commitment to compliance and moral and ethical practices. This article provides a basic understanding of the minimum expectations of the SEC's inspection staff.
The complexity and the research area of AIS
Authors: Stefanou Constantinos J.
Published: June 2006

Purpose

Aims to look into the fundamental purpose of accounting information systems (AIS).

Design/methodology/approach

The paper is based on research and the authors' own knowledge and experience.

Findings

Finds that, if AISs are to justify their function, they have to be re‐defined or “re‐engineered” in light of the new developments mentioned in this article.

Originality/value

The paper indicates the complexity of accounting information systems and justifies the view that the field of research in accounting information systems is wide, multidisciplinary and promising. The results of a well‐conducted research, which is much needed, should benefit organisations and society as a whole.
ERPs and accountants' expertise: the construction of relevance
Authors: El Sayed Heba
Published: June 2006

Purpose

This articulation sets out to focus on the mechanisms and dynamics of “expertise constitution” where it is understood as an “accomplishment” or an “achievement”. This understanding appears to be an important step in studying the interrelation of accountants and ICTs, while avoiding the traditional de‐skilling or empowering accounts of technologies that still inform much of the current debate on the uses of ICTs.

Design/methodology/approach

The paper, using accountants and enterprise resource planning systems in Egypt as an example, illustrates how ERP represents an opportunity for accountants to assert their expertise and to produce new identities for themselves by acting as the spokesperson of technology and by promoting claims of expertise in terms of identifying what is required for ERP to work in their companies.

Findings

Finds that there is no dilution of expertise in relation to ICTs; rather, some accountants are promoting themselves as a group of relevant experts in deriving benefits from these systems. Rather than a threat, accountants mobilize the advent of ERP as an occasion where their skills and their accounting knowledge are represented as important for the proper functioning of these technologies.

Originality/value

This paper is seen to contribute to the existing literature, by addressing calls for the study of the relation between ICT in general and ERP in particular, and accountants’ expertise, and offering a different conceptualisation of their interrelationship.
Extended‐enterprise systems' impact on enterprise risk management
Authors: Sutton Steve G.
Published: June 2006

Purpose – This article aims to focus on raising awareness of the limitations of traditional “enterprise‐centric” views of enterprise risk management that ignore the risks that are inherited from key business and supply chain partners. In essence, enterprise systems implementations have allowed organizations to couple their operations more tightly with other business partners, particularly in the area of supply chain management, and in the process enterprise systems applications are redefining the boundaries of the entity in terms of risk management concerns and the scope of financial audits. Design/methodology/approach – The prior literature that has begun to explore aspects of assessing key risk components in these relationships is reviewed with an eye to highlighting the limitations of what is understood about risk in interorganizational relationships. This analysis of the prior research establishes the basis for the logical formation of a framework for future enterprise risk management research in the area of e‐commerce relationships. Findings – Conclusions focus on the overall framework of risks that should be considered when interorganizational relationships are critical to an enterprise's operations and advocate an “extended‐enterprise” view of enterprise risk management. Research limitations/implications – The framework introduced in this paper provides guidance for future research in the area of interorganizational systems control and risk assessment. Practical implications – The framework further highlights areas of risk that auditors and corporate risk managers should consider in assessing the risk inherited through interorganizational relationships. Originality/value – The paper highlights the need to shift from an enterprise‐centric view of risk management to an extended‐enterprise risk management view.
Entrepreneurial service performance and technology management
Authors: Carraher Shawn M. , McClure Franklin Geralyn , Parnell John A. , Sullivan Sherry E.
Published: June 2006

Purpose

The purpose of this paper is to examine the utility of a selection instrument in predicting service and technologically oriented performance in technologically oriented businesses in mainland China and Japan.

Design/methodology/approach

Data was collected from 262 employees in mainland China and 236 employees in Japan pertaining to their service and technology orientations with regard to on‐the‐job performance in a high technology management environment. Employees completed a personality‐oriented employment questionnaire that has been previously examined.

Findings

Each dimension predicted performance in both samples, although the structures were not consistent across the two countries. In China, the seven dimensions consist of extroversion, emotional stability, the desire to make good impressions on others, conscientiousness, life satisfaction, performance orientation, and helpfulness. In Japan, the seven dimensions consisted of extroversion, emotional stability, the desire to make good impressions on others, conscientiousness, closed mindedness, empathy, and helpfulness. Results from multiple regression analyses suggested that substantially less of the variance in service‐oriented and technologically oriented performance could be explained in China than in Japan.

Research limitations/implications

Researchers and practitioners alike should be careful when applying surveys developed and validated in western countries because they may not measure the same constructs in China. Further, although countries in Asia share physical proximity, their cultures are so diverse that the utility of such assessments may vary substantially from one country to another.

Originality/value

There is a dearth of empirical research examining on‐the‐job performance in China. This paper, however, adds to the literature by examining high technology businesses in China and demonstrating how their internal processes may differ both from western organizations and those in other Asian cultures.
Organisational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda
Authors: Broadbent Jane , Laughlin Richard
Published: June 2006

There has been considerable interest in the theory and practice of organisation change. Similarly there has been a great deal of attention given to the processes that lead to and result from accounting change within organisations. There has also been a more limited interest in the interaction and interrelationship between these two literatures. In this paper we explore these different literatures and provide a perspective on this extensive research. The contents are not intended to be a systematic summary of this voluminous literature but rather a recounting of our own views on how we have engaged with this material, as a precursor to thoughts on a future research agenda for these important issues. The paper starts by posing four questions related to organisational and accounting change, the answers to which circumscribe how these themes can be approached theoretically and empirically. Based on our answers to these questions we then move into perspectives on understanding organisations, understanding organisational change and understanding accounting change within an organisational change context. From this analysis the paper concludes with some suggestions on a possible future research agenda on these important organisational issues.
A randomized, controlled, double‐blind study of the effect of wearing coated pH 5.5 latex gloves compared with standard powder‐free latex gloves on skin pH, transepidermal water loss and skin irritation
Authors: Mirza Raeesa , Maani Neda , Liu Cynthia , Kim June , Rehmus Wingfield
Published: June 2006

Hand dermatitis is a common occupational disease. Altered skin pH plays an important role in the development of skin irritation. A glove that maintains tight control over skin pH may reduce hand dermatitis in glove users. The purpose of the study was to characterize the effect of glove wearing on skin pH, investigate the impact of study glove on skin pH compared with standard gloves and determine whether wearing study gloves reduced irritation. 20 healthy volunteers enrolled in a 4‐week double‐blind comparison of study and control gloves and served as their own controls. Gloves were worn 8 hr per day for 5 days per week. Skin pH and transepidermal water loss were measured during and 2 days after the glove‐wearing period. The subject and an observer assessed the skin for irritation. The study glove maintained lower skin pH than the control glove (P < 0.05) and trended towards having less irritation. Observers noted increases in dryness and scale in both hands after 4 weeks but significantly less dryness in the study hand at week 4 (P = 0.006). Glove wearing increased skin pH and dryness. The pH 5.5 glove maintained lower skin pH levels than the control glove and may reduce irritation in long‐term glove wearers.
Quantification of para‐phenylenediamine and heavy metals in henna dye
Authors: Kang Ik‐Joon , Lee Mu‐Hyoung
Published: June 2006

Henna (Lawsonia inermis, family Lythraceae) is a shrub cultivated in India, Sri Lanka and North Africa and contains the active dye lawsone (2‐hydroxy‐1,4‐naphthoquinone). Henna dye is obtained from the dried leaves, which are powdered and mixed with oil or water and are used to prepare hair and body dyes. Temporary henna tattoos are readily available worldwide, last on the skin for several weeks and offer a self‐limited, convenient alternative to a permanent tattoo. The addition of para‐phenylenediamine (PPD), which is widely recognised as a sensitizer, increases the risk of allergic contact dermatitis from henna tattoo mixtures, and a number of cases have been reported. We examined 15 henna samples available in Korea for the presence of PPD and heavy metals such as nickel, cobalt, chromium, lead and mercury using high‐performance liquid chromatography (HPLC), atomic absorption spectroscopy (AAS), mercury analyser and inductively coupled plasma emission spectroscopy. PPD, nickel and cobalt were detected in 3, 11 and 4 samples, respectively.
Occupational allergic contact dermatitis from N,N‐methylene‐bis‐5‐methyl‐oxazolidine in coolant oils
Authors: Madan Vishal , Beck Mike H.
Published: June 2006

Contact with metal working fluids (MWF) is an important factor in the development of occupational hand dermatitis in patients working in the metal processing industry. Biocides are added to MWF as preservatives and are known sensitizers. We analysed 318 patch test reactions to N,N‐methylene‐bis‐5‐methyl‐oxazolidine 1% in petrolatum (5‐methyloxazolidine, Grotan OX®, CAS no. 66204‐44‐2, a formaldehyde releasing biocide) present in coolant oils in patients exposed to MWF and with suspected occupational dermatitis (OD). Positive allergic reactions were noted in 15 (4.7%) cases. In 7 (47%) cases, we were able to confirm relevance by examining the material safety data sheets and these showed that N,N‐methylene‐bis‐5‐methyl‐oxazolidine was present in the oils used by the patients. No certain relevance could be proved in 8 cases, but in these instances, further information on the biocides used in the oils could not be obtained. Positive reactions to formaldehyde were seen in 11 (73%) patients. Sensitization either to this biocide and/or formaldehyde allergy was considered to have been likely to have made a contribution to the workers' dermatitis.
Retrospective evaluation of the consequence of alleged patch test sensitization
Authors: Jensen Charlotte D. , Paulsen Evy , Andersen Klaus E.
Published: June 2006

The risk of actively sensitizing a patient in connection with diagnostic patch tests exists. This risk, however, is extremely low, especially from standard allergens, and if the test is carried out according to internationally accepted guidelines. This retrospective study investigates the clinical consequences in cases of possible patch test sensitization. Among 7619 consecutively tested eczema patients in a 14‐year period 26 (0.3%) were identified in the database as having had a late patch test reaction, which may be an indication of patch test sensitization. 9 of these cases were not suitable or available for the follow‐up investigation and 3 patients were not traceable. Among the 14 remaining patients 1 had a reaction to gold sodium thiosulphate, which was assessed to be a persistent reaction and not a late reaction, and in 2 patients a clear relevance for the late reacting allergen was found. For the remaining 11 patients we could not rule out that they were patch test sensitized, and they were investigated further. 1 was diseased and 10 were interviewed regarding the possible consequences of the alleged patch test sensitization. 9 had not experienced any dermatitis problems, and 1 could not exclude the possibility that the alleged patch test sensitization had aggravated her dermatitis problems, although we find it unlikely based on the full clinical history. Even though the patient material is small and the limitations inherent in such a retrospective study, the results and the literature indicate that development of clinical contact dermatitis following patch test sensitization is very rare.
Osnabrueck hand eczema severity index – a study of the interobserver reliability of a scoring system assessing skin diseases of the hands
Authors: Skudlik Christoph , Dulon Madeleine , Pohrt Ute , Appl Karl Christian , John Swen Malte , Nienhaus Albert
Published: June 2006

An easy‐to‐use standardized instrument is needed for the clinical assessment of the severity of occupational hand eczema by dermatologists as well as occupational physicians. The Osnabrueck hand eczema severity index (OHSI) was developed for this purpose and the interobserver reliability investigated. The clinical severity was evaluated on the basis of the extension or clinical characteristics of six morphological characteristics. For the validation of the OHSI, hand eczema in 28 patients was investigated independently by one dermatologist and 2 occupational physicians. The agreement between the observers was determined by using kappa values, Kendall's coefficient of concordance, the intraclass correlation coefficient (ICC) and the 95% limits of agreement. The ICC for the total OHSI was 0.80 and the estimated limits of agreement (−3.6 and 3.0) were sufficiently small to expect that ratings according to OHSI performed by independent observers of different medical specialities should produce similar results. It could be demonstrated that the use of the OHSI is simple and practicable. The interobserver reliability for the summary score is good. OHSI seems a reliable tool for assessing the severity of occupational hand eczema.