bluuebunny/crossref_metadata_2025 huggingface dataset:
A literature review and future perspectives on maintenance optimization
Authors: Sharma Anil , Yadava G.S. , Deshmukh S.G.
Published: March 2011

Purpose

The purpose of this paper is to review the literature on maintenance optimization models and associated case studies. For these optimization models critical observations are made.

Design/methodology/approach

The paper systematically classifies the published literature using different techniques, and also identifies the possible gaps.

Findings

The paper outlines important techniques used in various maintenance optimization models including the analytical hierarchy process, the Bayesian approach, the Galbraith information processing model and genetic algorithms. There is an emerging trend towards uses of simulation for maintenance optimization which has changed the maintenance view.

Practical implications

A limited literature is available on the classification of maintenance optimization models and on its associated case studies. The paper classifies the literature on maintenance optimization models on different optimization techniques and based on emerging trends it outlines the directions for future research in the area of maintenance optimization.

Originality/value

The paper provides many references and case studies on maintenance optimization models and techniques. It gives useful references for maintenance management professionals and researchers working on maintenance optimization.
A comparative study of performance evaluation based on field failure data for food production lines
Authors: Tsarouhas Panagiotis H.
Published: March 2011

Purpose

Food production lines consist of several machines in series, and for that reason if a failure occurs in a machine some or all of the in‐process material upstream of the failure will have to be scrapped due to quality deterioration during the stoppage, therefore the necessity of better maintenance strategy is required. This paper aims to address this issue.

Design/methodology/approach

Statistical analysis including the computation of descriptive statistics of field failure and repair data for four pizza production lines is computed. Also, a comparison study of performance evaluation between the lines is performed.

Findings

The pizza production lines are following the lognormal distribution for both times to failure and times to repair and if the repair process has not been completed in the first 45 minutes and goes on for a long time, then this indicates serious problems on the lines.

Practical implications

Maintenance has an important role on the efficiency of the food production line. By analyzing the field failure data of the four production lines the reliability and maintainability can be estimated and the maintenance policies of the lines may be evaluated. The study could be a fundamental tool for maintenance personnel and engineers for optimizing the maintenance strategy.

Originality/value

The collection and analysis of the lines' actual failure and repair data extended over a period of 12 months and will be very useful as a valid data source for food product machinery manufacturers who wish to improve the design and operation of their production lines.
Managing condition‐based maintenance technology
Authors: Veldman Jasper , Klingenberg Warse , Wortmann Hans
Published: March 2011

Purpose

Condition‐based maintenance is the diagnosis of component failure or a prognosis of a component's time to failure. The aim of this paper is twofold: a summary of the main assumptions regarding condition‐based maintenance found in the literature into eight postulates, and a comparison of the postulates against industrial practice. The postulates were formulated regarding the technical system, the managerial system and workforce knowledge.

Design/methodology/approach

The postulates were examined in a multiple case study of five large firms in the process industry.

Findings

The results indicate that some postulates were supported with empirical findings. Limited or no support was found for postulates concerning the application of prognostic activities, use of dedicated software, use of procedures, use of training, and the active management of domain‐related knowledge availability.

Practical implications

Practitioners can use the eight postulates as key elements in the management of condition‐based maintenance technology, and for the comparison of their current condition‐based maintenance practices with what literature generally proposes.

Originality/value

Other researchers have reported on condition‐based maintenance, but most publications focus on applied mathematics and new monitoring and simulation models. Only limited attention was paid to industrial practice so far. The study is one of the first in‐depth empirical studies into actual condition‐based maintenance practice.
Cost of poor maintenance
Authors: Salonen Antti , Deleryd Mats
Published: March 2011

Purpose

The purpose of this paper is to propose and discuss cost of poor maintenance (CoPM), as a concept for managing the improvement of maintenance performance within manufacturing industry.

Design/methodology/approach

The paper is based on literature studies and two workshops with representatives from industry and academia.

Findings

CoPM is proposed as a new concept for maintenance performance improvement. The concept is derived from established practices in quality costing and hence it should be easily accepted in industry.

Practical implications

By using CoPM as a concept for maintenance performance development, manufacturing companies may identify the potential financial impact of the development work. The CoPM concept should provide a good viewpoint for identification of deficiencies in the maintenance performance within a given manufacturing system.

Originality/value

By adopting a well‐known measure from the research area of quality development, a financial measure for maintenance is proposed in this paper. The measure shows which parts of the maintenance costs are justified and which costs relate to poorly performed maintenance. In this way a more balanced view of the financial contribution of maintenance activities may be achieved, even at board level of the company.
Mapping the dynamics of overall equipment effectiveness to enhance asset management practices
Authors: Zuashkiani Ali , Rahmandad Hazhir , Jardine Andrew K.S.
Published: March 2011

Purpose

The importance of physical assets has been increasingly recognized in recent decades. The significant returns on small improvements in overall equipment effectiveness (OEE) justify investment in the management of physical assets, but the wide variation of OEE across firms raises a question: “Why do these differences persist despite a high return on investments to maximize OEE?”. To address this question the dynamic processes that control the evolution of OEE through time need to be better understood. This paper aims to answer this question.

Design/methodology/approach

Building on insights from system dynamics and strategy literature, the paper maps the reinforcing feedback loops governing the maintenance function and its interactions with various elements in a firm. Building on strategy literature it hypothesizes that these loops can explain wide variations in observed persistent variations in OEE among otherwise similar firms. The paper draws on previous literature, extensive case studies and consulting projects to provide such mapping using the qualitative mapping tools from system dynamics.

Findings

The research outlines several reinforcing loops; once active, any of them could lead a firm towards a problematic mode of operation where reactive maintenance, poor morale, and a culture of fire‐fighting dominate. Actions taken to fix problems in the short‐run often activate vicious cycles, erode the capability of the organization over the long run, and lead to a lower OEE.

Social implications

Knowing the factors affecting the asset management function of a plant increases the plant's safety and limits its environmental hazards.

Originality/value

Some of the common dynamics of organizations' asset management practices are illustrated and modeled. The strategic importance of OEE and its effect on companies' market capitalization is demonstrated.
Age‐based inspection scheme for condition‐based maintenance
Authors: Reza Golmakani Hamid , Fattahipour Fahimeh
Published: March 2011

Purpose

This paper aims to address the effect of inspection intervals on cost function in condition‐based maintenance (CBM) and show how selecting an appropriate inspection scheme may reduce the cost associated to a CBM program.

Design/methodology/approach

In CBM, replacement policy is often defined as a threshold for replacement or leaving an item in operation until next inspection, depending on monitoring information. The control limit replacement policy framework, already reported by some research referred to in this paper, is utilized to determine the optimal replacement threshold. Having released the assumption that the inspections are performed at fixed and constant intervals, an iterative procedure is proposed to evaluate alternative inspection schemes and their associated total average cost of replacements and inspections.

Findings

The paper proposes an approach in which preventive and failure replacement costs as well as inspection cost are taken into account to determine the optimal replacement policy and an age‐based inspection scheme such that the total average cost of replacements and inspections is minimized.

Practical implications

In many practical situations where CBM is implemented, e.g. manufacturing processes, inspections require labor, specific test devices, and sometimes suspension of the operations. Thus, when inspection cost is considerable, by applying the proposed approach, one can obtain an inspection scheme that reduces the cost.

Originality/value

Using the approach proposed in the paper, a cost‐effective age‐based inspection scheme for a system under CBM is determined.
Influence of organisational defensive patterns on learning ICT
Authors: Keung Yau Hon , Lai Fong Cheng Alison
Published: March 2011

Purpose

The purpose of this paper is to investigate whether the IT professionals in a Hong Kong public transport company have a general perception of influence of the organisational defensive patterns on learning of ICT; and whether skilled incompetence, organisational defensive routines and fancy footwork are positively associated with each other in IT group of a transport company.

Design/methodology/approach

This paper investigated the influence of organisational defensive patterns by means of a survey of 171 IT professionals at a Hong Kong public transport company. Each selected employee completed a questionnaire that asked them to indicate the influence of the organisational defensive patterns (skilled incompetence, organisational defensive routines and fancy footwork) on the learning of ICT in their organisation.

Findings

The employees indicated that skilled incompetence, organisational defensive routines and fancy footwork had influence on the learning of ICT. The findings show that the IT professionals in a Hong Kong transport company have the general perception of influence of skilled incompetence, defensive routines and fancy footwork on learning of ICT. The findings also indicate that skilled incompetence, defensive routines and fancy footwork are positively associated with each other in IT group of the transport company.

Originality/value

This article is a first step towards extending the theory and practice of organisational defensive patterns to IT group of a transport company.
Conditioning factors of an organizational learning culture
Authors: Rebelo Teresa Manuela , Duarte Gomes Adelino
Published: March 2011

Purpose

The aim of this study is to assess the relationship between some variables (organizational structure, organizational dimension and age, human resource characteristics, the external environment, strategy and quality) and organizational learning culture and evaluate the way they interact with this kind of culture.

Design/methodology/approach

Data were collected from 107 Portuguese companies, where a total of 1,122 workers were asked about learning culture through a questionnaire. Data about the other organizational variables of this study were collected in official documents, from scales and also from a structured interview with top managers.

Findings

The results revealed that an organic structure, an approach to total quality principles, and highly educated employees, could act as facilitators of the development of a learning culture in organizations. On the other hand, quality certification, firm dimension and age, as well as workers' age, could act as inhibitors of this type of cultural orientation.

Research limitations/implications

In spite of the meaningful results found, the cross‐sectional nature and the exploratory nature of the research leads us to look carefully at the causality of the relationships under study.

Practical implications

The results of this study, in so far as they point out some factors linked to greater cultural orientation to learning in organizations and some factors linked to less orientation to learning, provide clues for organizations concerning better management of their investment in developing this kind of culture.

Originality/value

In the literature on organizational learning and learning organizations, culture emerges as a key concept. In fact, organizational culture is mainly conceived as an essential condition to promote and support learning in organizations. Despite its recognized importance in the literature, little research has been devoted to this issue, namely research centered on the related factors that could contribute to its development.
Affections in learning situations: a study of an entrepreneurship skills development course
Authors: Guedes Gondim Sonia Maria , Mutti Clara
Published: March 2011

Purpose

This paper aims to present the results of a study whose general objective is to characterize the affective states experienced in response to different teaching activities used in a workshop for developing entrepreneurial skills. It seeks to answer the following question: how affections and experiential learning strategies interrelate in the development of entrepreneurial skills?

Design/methodology/approach

The study included 126 people enrolled in EMPRETEC, a nine‐day course with a behavioral and experiential approach which aims to develop entrepreneurs' behavioral aspects. The affective states experienced by the participants were assessed on 13 moments during the workshop using the time‐sampling method.

Findings

The results suggest that the structure of the course favored the predominance of affective states such as joy, excitement, pleasure, and pride (categorized as affective states indicating motivation). Activities similar to real situations (as opposed to fictitious ones) generate greater emotional impact. It was also found that indirect learning activities (less similar to real situations) and interactive (team) activities are associated with lower levels of anxiety.

Research limitations/implications

Being an exploratory study on a particular case, these results cannot be generalized, suggesting the need for further in‐depth studies.

Practical implications

These results are an important guide for instructional planning in contemporary society that values the use of teaching methods that are experiential, collaborative, and encourage learner autonomy.

Originality/value

This paper offers to extend the discussion about emotions in the workplace and specifically their relationship to learning, a subject still little explored in recent literature.
Immigrants, English, and the workplace
Authors: Duval‐Couetil Nathalie , Mikulecky Larry
Published: March 2011

Purpose

The purpose of this study is to examine the impact of limited English proficiency on employee performance in manufacturing companies to help explain the degree to which employers are willing to invest in ESL or other initiatives designed to overcome language barriers.

Design/methodology/approach

While the primary emphasis of this study was to identify the costs associated with LEP for companies in an effort to explain their level of involvement and investment in ESL programs, it is also important to note that the results also suggest some significant costs for LEP employees too.

Findings

The findings of this study provide valuable insight into why organizations are reluctant to invest in language education and training for employees.

Originality/value

The quantitative nature of the study provides useful baseline data that can assist in providing evidence of the effect of LEP on performance in companies. It also provides a better understanding of where investments in education and training yield the greatest returns.
The unacknowledged parentage of knowledge management
Authors: Lambe Patrick
Published: March 2011

Purpose

This paper aims to argue that the current malaise and fragmentation within knowledge management are at least partially caused by a lack of awareness of its own historical roots.

Design/methodology/approach

A comprehensive literature review shows that very explicit knowledge management concepts and practices were in circulation 50 years ago and that current knowledge management literature has very little historical depth.

Findings

The current canonical knowledge management literature almost universally ignores significant antecedents to knowledge management thinking and practice dating back to the 1960s.

Practical implications

There are three practical implications: for knowledge management education to recover its historical antecedents; for KM theorists and practitioners to connect KM theory and practice to historically‐related work in economics, sociology and information management, from which it is currently isolated; through an understanding of its roots to help knowledge management theorists build a meaningful and coherent agenda for the discipline.

Originality/value

This is the most extensive exploration to date of the historical origins of knowledge management, with significant implications for recovering a productive agenda for the discipline.
Integrated socio‐technical knowledge management model: an empirical evaluation
Authors: Handzic Meliha
Published: March 2011

Purpose

The purpose of this paper is to examine the validity of the proposed integrated socio‐technical knowledge management (KM) model, and to determine the relative importance of social and technical initiatives in organizational KM.

Design/methodology/approach

The conceptual model was proposed with three inter‐related concepts (knowledge stocks, processes, and socio‐technical enablers) and was tested via a survey‐based study in the context of public administration of a small European country using 185 senior Civil Servants as subjects.

Findings

The findings provided a confirmatory test of the proposed model and revealed social factors to be of greater importance than technical factors in advancing organizational knowledge in the case of public administration organizations. They also pointed to leadership as the single most important enabler of organizational KM in these organizations.

Research limitations/implications

Findings are based on European public administration and may not reflect other geographic, economic and cultural contexts. Variables were perceptual and measurement items proxies for the real phenomena. There is a need for including objective data, improving measurement, and extending research towards deeper analysis of contextual influences on and consequences of KM.

Practical implications

The model may be useful to managers for predicting organizational learning, as well as intervening to enhance organizational social environment and to increase the likelihood of technology use in KM.

Originality/value

The main contribution of this research is the discovery of complex interactions among knowledge enablers and processes influencing knowledge stocks. Another contribution of this research is the revelation that (at least in the context of public administration) leadership may be the single most important enabler of successful KM.
Organizational culture impact on knowledge exchange: Saudi Telecom context
Authors: Al‐Adaileh Raid. M. , Al‐Atawi Muawad S.
Published: March 2011

Purpose

The purpose of this study is to investigate the impact of some organizational culture attributes, including: openness to change, innovation, trust, teamwork, morale, information flow, employees' involvement, supervision, customer service and reward orientation on the knowledge exchange (KE) process within the context of the Saudi Telecom Company (STC) as a representation of the Saudi context.

Design/methodology/approach

A descriptive correlation design was used. A web survey was used to collect data from 378 employees working on STC using Random Number Generator 0.2 software. The sample was selected using an e‐mailing list.

Findings

The findings revealed that the cultural attributes of trust, innovation, information flow, supervision, and reward have an impact on KE within the context of the STC. Additionally, the study revealed a statistically significant correlation between organizational culture and KE as a whole (0.75), which emphasizes the effective role of organizational culture factors on exchanging knowledge within the context of the study.

Research limitations/implications

This study presents only preliminary results from limited data. Additional quantitative data are needed to employ more superior statistical analysis. Moreover, the current study is exploratory in nature with a relatively small number of respondents from the STC.

Originality/value

The originality of this study is derived from the importance of KM as a strategic organizational tool as well as the importance of culture as an influential factor. The STC, one of the biggest companies in the Middle East, is trying to implement aspects of KM. Towards this end, the company has created a new division of KM which is suffering from a lack of research studies that explore issues relating to KM in Arab countries in general and the Saudi context in particular, which makes the topic of this research not only unique but also of high practical significance.
Facilitating new knowledge creation and obtaining KM maturity
Authors: Arling Priscilla A. , Chun Mark W.S.
Published: March 2011

Purpose

The purpose of this paper is to describe a framework designed to assess the capacity of a knowledge management (KM) system to facilitate new knowledge creation.

Design/methodology/approach

A longitudinal case study methodology, in a single company, Pratt Whitney Rocketdyne (PWR), was used to test the framework.

Findings

New knowledge creation is best supported through mature KM systems that include all four modes of knowledge creation: combination, externalization, socialization, and internalization. KM systems and environments as a whole reach maturity by progressing through stages, which is presented as a KM maturity model.

Research limitations/implications

By combining Nonaka's knowledge creation theory with Wittrock's generative learning activities, the paper illuminates both the why and how of new knowledge creation, in a way that can be applied to KM technological initiatives. One of the limitations of this study is the generalizability of the findings, which may be limited by the single case study method used.

Practical implications

The framework provides a rubric against which both old and new KM initiatives can be assessed to determine whether they are capable of generating new knowledge. The maturity model provides a template against which organizations can map their progress towards a mature KM environment.

Originality/value

Much of the literature on KM systems has focused on capturing knowledge and disseminating it. Few studies have provided practical, theoretically based advice on how to create new knowledge and what aspects of information systems can facilitate that creation. The framework and maturity model can serve as guides in that process.
An integrative model for knowledge sharing in communities‐of‐practice
Authors: Jeon Suhwan , Kim Young‐Gul , Koh Joon
Published: March 2011

Purpose

This study attempts to identify the factors and relationships that influence community of practice (CoP) members' knowledge‐sharing attitudes, intentions, and behaviors.

Design/methodology/approach

The Theory of Planned Behavior model, Motivation Theory, and the Triandis model were employed here. For the empirical validation, 282 responses from four Korean companies were collected.

Findings

Whereas both extrinsic motivational and intrinsic motivational factors positively influenced attitude toward knowledge‐sharing behaviors, intrinsic motivational factors were more influential in this regard. Additionally, some differences in knowledge‐sharing mechanisms were noted between formally managed CoPs and informally nurtured CoPs.

Research limitations/implications

Since the survey samples used herein were limited to Korean companies, the results of this study may prove ungeneralizable.

Practical implications

For managers who intend to introduce CoPs to their firm, a CoP supportive environment must be created, such that the image, reciprocity, enjoyment of helping, and need for affiliation of each CoP member can be satisfied.

Originality/value

This study is one of the first pieces of integrative research regarding CoPs to target understanding of the most crucial component of CoP activities, namely knowledge sharing.
A qualitative exploration of entrepreneurial knowledge transfers
Authors: Burns Alan T. , Acar William , Datta Pratim
Published: March 2011

Purpose

This research seeks to explore the transfer and sharing of knowledge in entrepreneurial product development (EPD).

Design/methodology/approach

The effects of organizational complexity and of the temporal locus of learning on knowledge sharing are closely examined through a qualitative case study of four projects in a mid‐size manufacturing firm.

Findings

Distinguishing between the prior and resulting shared knowledge, this paper uses case studies to establish the importance of learning‐before‐doing over learning‐by‐doing under conditions of entrepreneurial resource constraints.

Research limitations/implications

This paper revisits and extends the Hoopes and Postrel knowledge integration framework to include the mediating effects of organizational complexity and timing of learning on EPD performance in technology‐based firms.

Practical implications

In order to better capture the impact of knowledge sharing on EPD, the paper also develops a method for measuring knowledge transfer directly in terms of three knowledge dimensions: depth, scope, and action.

Originality/value

The paper revisits and advances the conversation on knowledge sharing to highlight the importance of learning before doing in (entrepreneurial) firms facing resource constraints, where pure reliance on “on the job learning” may impede efficiencies and delay the absorption of knowledge for effective collaboration, integration and gains.
Team climate, empowering leadership, and knowledge sharing
Authors: Xue Yajiong , Bradley John , Liang Huigang
Published: March 2011

Purpose

The purpose of this research is to investigate the impact of team climate and empowering leadership on team members' knowledge‐sharing behavior.

Design/methodology/approach

A research model was developed based on prior knowledge management studies. Survey data were collected from 434 college students at a major US university, who took courses that required team projects. The partial least squares technique was applied to test the research model.

Findings

Team climate and empowering leadership significantly influence individuals' knowledge‐sharing behavior by affecting their attitude toward knowledge sharing. These two constructs also have significant direct effects on the knowledge‐sharing behavior.

Research limitations/implications

The student sample and US setting might limit the generalizability of the findings. Nonetheless, this study is based on and extends prior research, which provides a deepened understanding of knowledge sharing in the team context.

Practical implications

This research has practical implications for how to design teams to facilitate knowledge sharing. It suggests that cohesive, innovative teams with members trusting one another and led by empowering leaders will have a higher level of knowledge sharing.

Originality/value

This research originally examines the effects of both team climate and empowering leadership on knowledge sharing. Little prior research has carried out such an integrated analysis. This paper will have significant value for organizations trying to redesign teams to enhance knowledge management.
Developing knowledge management capabilities: a structured approach
Authors: Singh Sandhawalia Birinder , Dalcher Darren
Published: March 2011

Purpose

Knowledge management (KM) needs a systematic approach to develop capabilities which accelerate the evolution of knowledge into a key organizational resource. This paper aims to address this issue.

Design/methodology/approach

This paper reports the empirical findings of a case study offering insights into the infrastructure and process capabilities required to provide knowledge support for organizational routines and activities.

Findings

It also presents a four‐stage framework that helps to make sense of the development of capabilities during the implementation of KM initiatives.

Practical implications

The research moves KM capability development from being a mere concept to being a clearly articulated set of stages, which underpin organizational growth.

Originality/value

As above, the research moves KM capability development from being a mere concept to being a clearly articulated set of stages, which underpin organizational growth.
Knowledge quality: antecedents and consequence in project teams
Authors: Kyoon Yoo Dong , Vonderembse Mark A. , Ragu‐Nathan T.S.
Published: March 2011

Purpose

The purpose of this study is to address the nature of knowledge quality, describe its dimensions, and create valid and reliable instruments to measure it. Knowledge quality is proposed as a second‐order factor model which includes three dimensions: intrinsic knowledge quality, contextual knowledge quality, and actionable knowledge quality. This study also aims to examine important antecedents to and an outcome of knowledge quality.

Design/methodology/approach

Data collected from 208 project teams were used to test measures of knowledge quality and to examine a proposed research framework by using LISREL for structural equation modeling.

Findings

Results support the claim that knowledge quality has three dimensions. The results also show that functional diversity, absorptive capacity, and knowledge networks are critical antecedents that positively impact knowledge quality, which in turn has an influence on innovation.

Research limitations/implications

The research framework enables academicians and practitioners to have important insights regarding the determinants of knowledge quality and its positive impact on innovation.

Practical implications

The valid and reliable instruments of knowledge quality provide a tool to analyze the strengths and weaknesses of intrinsic, contextual, and actionable knowledge quality. This study illustrates how firms can improve knowledge quality by integrating interdisciplinary knowledge.

Originality/values

This study identifies dimensions of knowledge quality and its antecedents and consequences.
Knowledge management process in two learning organisations
Authors: Mishra Bijaya , Uday Bhaskar A.
Published: March 2011

Purpose

This paper aims to study how knowledge management (KM) practices are carried out in learning organisations. It seeks to find out; how learning organisations carry out KM practices and whether there are any specific KM attributes that differentiate high learning organisations from low learning organisations.

Design/methodology/approach

The research is carried out in two information technology (IT) organisations. Qualitative data obtained from these two organisations are analysed using the grounded theory approach.

Findings

Four themes of KM process emerged after the data were subjected to grounded theory analysis. These are: knowledge creation, knowledge sharing, knowledge up‐gradation, and knowledge retention. The two sample organisations were compared on these dimensions. Two concepts emerged from this comparison, namely, knowledge enablers and knowledge inhibitors.

Originality/value

The paper attempts to find out the pattern of KM systems in two learning organisations (high learning and low learning). The findings shed some light on different themes of KM existent in low and high learning organisations and how they differ in their KM attributes.
The interaction between motivational disposition and participative budgeting
Authors: Sandalgaard Niels , Nikolaj Bukh Per , Stig Poulsen Carsten
Published: March 2011

Purpose

The purpose of this paper is to report the findings of a study of how dispositional factors of motivation rooted in personality interact with participative budgeting to affect budget goal commitment.

Design/methodology/approach

The study is based on a survey among bank managers from a Scandinavian regional bank. To assess the motivational disposition of the bank managers, the short version of the multi‐motive grid test (MMG‐S) is used. The management accounting variables are measured by traditional and well‐tested instruments.

Findings

The results indicate that the effect of increased budgetary participation on budget goal commitment is largest for subordinates with a high need for power or a low need for affiliation. For subordinates with a low need for power or a high need for affiliation the effect of budgetary participation is small.

Research limitations/implications

The study confirms that the interaction between personal‐level psychological variables, e.g. motives, and situational variables, e.g. budget participation, determine action, e.g. budget commitment. Taking personal‐level variables into consideration in research on management accounting systems are thus important in studies which include individual level factors.

Practical implications

The practical implications are that a general management concept, as budget participation, should be applied with knowledge of how situational factors will interact with the personal characteristics of the involved employees.

Originality/value

Most management accounting research that uses psychological theory, focuses on the effects of management accounting on the minds and behaviour of individuals and not on the effect of individual's minds on management accounting as this paper does. The paper is the first to use the MMG‐S in a management accounting study.
Making sense of intellectual capital complexity: measuring through narrative
Authors: Dumay John , Cuganesan Suresh
Published: March 2011

Purpose

Drawing on the concept of intellectual capital (IC) as a complex web of intangible resources, this paper seeks to outline a method for making sense of IC utilising narratives, numbers and visualisations.

Design/methodology/approach

The paper details the use of organisational narratives to make sense of the complexity of IC and how it works within a firm. It then demonstrates how organisational interventions into IC might be prioritised and developed.

Findings

The method is presented in the context within which it was developed, being a research project into how IC works within a division of a financial services company. In the project, divisional management was dissatisfied with its current financial and non‐financial performance measures. As a result, it engaged with the researchers to identify how to make sense of IC, how IC created value and how this could be used to inform management interventions.

Originality/value

The paper contributes to the literature on management accounting and IC by presenting a relatively novel method for: disentangling complex IC interactions at a point in time into its discoverable components, prioritising interventions, and revealing IC system dynamics when the method is repeated over time.
The supply and demand for strategic information
Authors: Nikolaj Bukh Per , Nielsen Christian
Published: March 2011

Purpose

The purpose of this paper is to study the role of strategic information in the process of analyzing and understanding a specific company. Special emphasis is given to how forward‐looking information becomes important in relation to establishing a perception of market value by financial sell‐side analysts.

Design/methodology/approach

The empirical part of the paper is based on semi‐structured interviews with financial analysts, fund managers, and the top management team from a large medical device company listed on a Scandinavian Stock Exchange. The case company is internationally renowned for its state‐of‐the‐art business reporting.

Findings

It is shown how the three parties produce and consume strategic information and apply it in the process of analyzing and understanding the company and how strategic information plays markedly different roles across the groups participating in the market for information. It was specifically found that understanding the stock price and the company were two distinctly different issues. While management and the long‐term oriented sell‐side analysts' interests related to the company, fund managers and so‐called trigger‐oriented sell‐side analysts were primarily concerned with predicting the stock price.

Research limitations/implications

This study motivates for a more nuanced understanding of how strategic information is applied in investment decisions, thereby extending existing research. As the case company is considered a best practice case, there are limitations to its generalizability.

Practical implications

The results of this study may help companies in their quest for creating transparency around their business model and how to address the different informational needs of the capital market.

Originality/value

This study provides new insights to further the understanding of how information is moved into investment decisions and thus may form the basis of further studies into this field.
The political economy of state accession to international legal regimes
Authors: Mushkat Miron , Mushkat Roda
Published: March 2011

Purpose

The purpose of this paper is to shed light on the complex processes involving state sacrifice of essential values, including a measure of sovereignty, in return for economic benefits which are substantial but not to a point of overshadowing all else.

Design/methodology/approach

The research agenda is addressed by reviewing systematically the extensive theoretical and empirical academic literature on China's entry into the World Trade Organization and drawing appropriate conclusions about how the issue at hand should ideally be approached at this juncture.

Findings

Useful observations emerge regarding the classification of relevant factors, conceptual integration, analytical responses to problems arising in the context of accelerating economic integration across the globe and realistic model building.

Practical implications

Insights generated may enhance understanding of the interplay between the forces of globalization and nationalism and lead to a more enlightened management of the ensuing tension.

Originality/value

Critical assessment undertaken may pave the way for a less segmented and more grounded academic work on the subject.
Rules of origin under US trade agreements with Arab countries
Authors: Malkawi Bashar H.
Published: March 2011

Purpose

The purpose of this paper is to analyze the different kinds of rules of origin included in the US‐Arab countries free trade agreements (FTAs), and suggest reform measures that should be adopted to ease the complexity and costs of rules of origin in these agreements.

Design/methodology/approach

The paper begins with a brief discussion of the concept of free trade, GATT/WTO, and the recently concluded FTAs between the USA and Arab countries. Then, the article analyzes in details rules of origin in the US‐Arab countries FTAs. The analysis includes, among other things, substantial transformation and value‐added tests, product‐specific processes, and other relevant rules of origin. The paper also addresses the documentations and procedures required to prove origin and the costs involved. Finally, the paper offers a set of conclusions and recommendations.

Findings

The paper argues that rules of origin in these FTAs are complex and protectionist and indeed could act barriers to trade. The paper suggests reforming these rules by liberalizing rules of origin for certain products that are subject to very low tariff rates, and implementation of – among other things, full cumulation andde minimisrules of origin.

Originality/value

The findings in the paper are important to policymakers, and any person interested in understanding the effects of rules of origin in trade agreements. It is hoped that the paper will assist officials in Arab countries who contemplate negotiating FTAs by providing them with insightful analysis of rules of origin in existing agreements.
Regional trade agreements and the new theory of trade
Authors: Gounder Neelesh , Chand Prasad Biman
Published: March 2011

Purpose

The purpose of this paper is to explore the two issues of regional trade agreements (RTAs) and the new theory of international trade and draw conclusions for Pacific Island countries (PICs). The authors provide a deeper conceptual treatment of the consequences of RTAs and analyse the new theory of international trade to explore its implications for trade policy in PICs.

Design/methodology/approach

With regard to RTAs, the argument is developed in the context of the conjecture that questions the benefits from adopting more open trade policies with neighbours while maintaining restrictive policies towards the rest of the world. The authors draw on international and regional analytical literature and on recent modelling work to review critically the possible gains and losses of RTAs for PICs. In the latter issue, the focus is on the roles of imperfect competition and scale economies and their relevance to PICs.

Findings

Freeing up trade gradually and unilaterally and realizing the benefits of comparative advantage remains the best way to maximise welfare. PICs could be worse off under a complex system of overlapping RTAs and existence of RTAs by Australia and New Zealand outside the region has the possibility of marginalizing weak PICs economies.

Practical implications

PICs are currently at a critical juncture in terms of trade policy making with various trade agreements being thrown in the region and this paper has the capacity to provide some answers to policy makers on the approach to take.

Originality/value

The paper offers insights into regional trade agreements and the new theory of trade.
Determinants of foreign direct investment in India
Authors: Singhania Monica , Gupta Akshay
Published: March 2011

Purpose

The purpose of this paper is to examine the determinants of foreign direct investment (FDI) in India.

Design/methodology/approach

Using macroeconomic variables – GDP, inflation rate, interest rate, patents, money growth and foreign trade – the authors tried to find the best fit model (ARIMA (p,d,q)) to explain variation in FDI inflows into India. The authors tested for various assumptions taken before applying autoregressive integrated moving average (ARIMA) such as heteroscedasticity, autocorrelations, etc. using standard tests and quantified FDI policy changes using dummy variables.

Findings

It was found that of all macroeconomic variables taken, only GDP, inflation rate and scientific research are significant and that FDI Policy changes during years 1995‐1997 have had a significant impact on FDI inflows into India.

Research limitations/implications

The authors' econometric model explains 63 percent variation in FDI inflows into India. Implicitly, the balance 37 percent variation in FDI inflows is still unexplained and so further study should be undertaken with even wider scope in terms of macroeconomic variables such as exchange rate, etc.

Practical implications

As a recommendation for future FDI policy planning and implementation, the authors suggest the Government of India gives resources towards variables that have been classified as significant in this paper, namely GDP growth and inflation rate and should open the economy further. Sectors not yet open to FDI investments should be opened and although inflation rate should be controlled but some inflation is beneficial.

Originality/value

There has been no authoritative study until now to find “Determinants of FDI inflow to India” and this paper also goes a step forward and presents accurate models that can be used to forecast FDI inflows based on the macroeconomic variables considered.
WTO remedies and developing countries
Authors: Pfumorodze J.
Published: March 2011

Purpose

The purpose of this paper is to analyse World Trade Organisation (WTO) remedies from a developing country perspective, with a view to suggest reforms in the system.

Design/methodology/approach

WTO members' proposals for reforming WTO remedies and WTO cases are reviewed in order to determine the need for reforms and the nature of reforms to be undertaken.

Findings

WTO remedies are unfavourable to developing countries, most of which are unable to utilise them due to their weaker economies as compared to their developed country counterparts. There is no consensus on the nature of reforms to be undertaken. This paper suggests the need to synthesise the current proposals and develop various workable models.

Originality/value

This paper provides proposals which may improve WTO remedies for the benefit of developing countries, thereby not only strengthening the WTO enforcement mechanism but the multilateral trading system as a whole.
Embedded controlled low‐frequency AC to high‐frequency AC converter fed induction heater
Authors: Dhandapani Kirubakaran , Reddy Sathi Rama
Published: March 2011

Purpose

The purpose of this paper is to present, a novel boost‐active clamp bridge single stage high‐frequency zero voltage soft‐switching‐pulse width modulation (ZVS‐PWM) inverter, which converts the utility frequency AC power into high‐frequency AC power with an embedded controller. This single stage high‐frequency inverter is composed of a single‐phase diode bridge rectifier, a non‐smoothing filter, a boost‐active clamp bridge type ZVS‐PWM high‐frequency inverter, and an induction‐heated load with planar type litz wire working coil assembly. Also, the paper discusses how to extend the soft‐switching operation ranges and improve power conversion efficiency.

Design/methodology/approach

The proposed converter is simulated and it is implemented using embedded controller.

Findings

It was found that the single stage high‐frequency induction heating (IH) inverter using boosted voltage function can eliminate the DC and low‐frequency components of the working coil current and reduce the power dissipation of the circuit components and switching devices.

Originality/value

The paper shows that the PWM HF inverter is preferred for IH, since it has reduced switching losses and switching stresses. The paper can be extended to PC‐based wireless control, which can be part of a distributed control system in major industrial heating systems.