bluuebunny/crossref_metadata_2025 huggingface dataset:
Buyers' perceptions of pirated products in China
Authors: Cheung Wah‐Leung , Prendergast Gerard
Published: September 2006

Purpose

To investigate buyer attitudes and behaviour with respect to pirated products, in China, and to present findings potentially usable as the basis for planning effective marketing strategies to counteract this endemic competitive threat facing multinational entrants to the crucial Chinese market.

Design/methodology/approach

Existing knowledge in the published literature was combined with inputs from focus groups in three cities to design and administer a questionnaire‐based “mall intercept” survey in the same locations. Data were analysed and interpreted by means of principal component analysis and varimax rotation. Respondents were classified as heavy or light purchasers of pirated products, on criteria derived from the focus‐group and survey findings.

Findings

Responses from 1,152 buyers of two categories of pirated product suggest that tertiary‐educated males in white collar occupations are heavy purchasers of pirated video discs, attracted by their speed of publication, variety and supply. Heavy and light buyers of pirated clothing and accessories has similar demographic and attitudinal profiles, and were mainly attracted by the appearance of the product. Both product categories were rated less positively on their ethical and legal dimensions, and on after‐sales service.

Research limitations/implications

Though the research sample was large and carefully controlled, the three cities in which data were collected, though chosen for their distinctive characteristics, cannot be considered representative collectively of the whole of China. Caution is, therefore, required in drawing general conclusions. Directions are suggested for future research studies.

Practical implications

The findings provide useful marketing intelligence on an important phenomenon, and further suggest a number of strategies and tactics available to planners concerned to counter erosion of their market share in China by the producers and distributors of pirated products.

Originality/value

Adds a fieldwork‐based dimension to the body of knowledge about a serious challenge facing multinational marketers operating in the self‐evidently crucial Chinese consumer market.
A conceptual model linking brand building strategies and Japanese popular culture
Authors: Simeon Roblyn
Published: September 2006

Purpose

To investigate the degree to which products, images, and activities associated with a popular culture supports and sustains brands associated with that culture, with particular reference to global Japanese brands.

Design/methodology/approach

A questionnaire‐based survey of 638 respondents in and around San Francisco. Only a third were American, the remainder originating from several countries in Europe, South America and Asia. Roughly four fifths were under 35 years of age, and the gender balance reflected the general population. Questions gathered data relevant to four specific research propositions, which were interpreted by regression analysis.

Findings

Results provided good support for two research propositions, that that a wider range of experience of the manifestations of Japanese popular culture would enhance the tendency to prefer related brands, and that a favourable view of the national culture would increase the likelihood of a positive orientation to brands associated with it. They were equivocal with respect to the other two, that positive views of the culture would transfer to brands associated with it, and that age would influence receptiveness to cultural influences.

Research limitations/implications

An exploratory study, in a single location, of the association between one national culture and its exported brands. The underpinning model suggests directions for future research into an important phenomenon.

Practical implications

Relating brands closely to national cultures promises synergy in marketing strategy, provided plans are informed by appropriate marketing intelligence.

Originality/value

Offers potentially valuable insights into branding, country‐of‐origin effects, and the influence of an overt national culture on acceptance of its internationally marketed brands.
The academic‐practitioner divide: finding time to make a difference
Authors: Southgate Nick
Published: September 2006

Purpose

To present a point of view from the marketing practitioner's standpoint on the “academic/practitioner divide” vigorously discussed by authors collected together in a Special Issue in 2004.

Design/methodology/approach

Commissioned as a viewpoint, with permission to “think aloud”.

Findings

Argues that marketing practitioners are likely to cite time‐poverty as their reason for not taking the initiative in reading the academic journals in the marketing management field or forging links with the business school community. They also sense that they would have to justify the use of academic sources in the preparation of strategies and plans, as distinct from what is in the “standard pool of knowledge” or the successfully popularised semi‐textbooks to be found at amazon.com or in airport executive lounges.

Practical implications

Rationalisations of this kind may be a subconscious excuse for inertia, and marketing strategists should resist their power to maintain the division between themselves and their natural intellectual collaborators.

Originality/value

Challenges the orthodox view that academics themselves are responsible for the failure of practitioners to engage in dialogue with them.
Market orientation emphases: an exploration of macro, meso and micro drivers
Authors: Mason Katy J. , Harris Lloyd C.
Published: September 2006

Purpose

Although much has been written about the antecedents and consequences of market orientation, and previous studies have generated useful insights into different “forms” of market orientation, little is known of the emphases placed on different dimensions of market orientation, and no published research to date has explicitly focused on the environmental factors that may contribute to the development of particular orientation emphases. Accordingly, the study reported here aims to explore the divergent varieties of emphasis in practice, and to identify the environmental factors that contribute to that variation.

Design/methodology/approach

This paper begins with a comprehensive review of the literature of market orientation. The study it then reports adopted a realist perspective and used techniques usually associated with qualitative research and “grounded theory”, a departure from the positivist approach and survey methodology typically found in published studies of market orientation. Data were collected in 114 face‐to‐face, in‐depth, semi‐structured interviews in more than 50 UK‐based firms.

Findings

Results uncover four variations of market orientation, each of which exhibits a different emphasis, linked to environmental factors at the micro, meso and macro levels. The emphasis placed on the different dimensions of market orientation appears to be dynamic, and driven by changing environmental factors.

Practical implications

Marketing planners need to consider which emphasis of market orientation is most suited to stated strategic objectives. After instituting strategic change, managers need to ensure that the form of market orientation developed continues to reflect and respond to environmental conditions.

Originality/value

This paper offers interesting insights to practitioners concerned with the wider implications of market orientation.
Investigating archetype‐icon transformation in brand marketing
Authors: Tsai Shu‐pei
Published: September 2006

Purpose

The archetype paradigm has been gaining importance as a marketing approach to global branding, advocating that strategists should create archetypal symbolism to engage with fundamental human psychology. The study reported here is based on consumer imagination theory, which aims to offers a means to determine whether a brand archetype will transform into an icon, and thereby achieve the maximum effect.

Design/methodology/approach

In‐depth interviews with 810 loyal customers of the Nike Air Jordan brand took place in the Asia Pacific, Western Europe, and North America regions of the world. Sub‐samples were selected and interviewed by research assistants in each sampling location, under central control to ensure that all profiles matched the known characteristics of the population under study. A relatively unstructured first phase generated question topics, which were transformed into verbatim sentences on cards, which respondents subsequently sorted. Matrix analysis elicited relationships among the resultant constructs, in terms of degree and direction. Focus group discussions were conducted to refine the emerging findings. Data were subjected to “open”, “axial”, and “selective” coding. Key concepts and relationships were finally incorporated into a fully developed model.

Findings

A “brand archetype‐icon transformation” model derived from the analysed data suggests a plan for the implementation of the “archetypal marketing” strategy, combining four theoretical elements under the overall coordination of a “comprehensive brand management” philosophy.

Originality/value

This study is an original and exploratory transfer of theoretical principles from classic psychology to marketing strategy. The final section examines practical potential by reference to other global brands. The paper proposes a paradigm for building and sustaining consumer loyalty to global brands.
How to profit from the balanced scorecard
Authors: Assiri Ali , Zairi Mohammed , Eid Riyad
Published: September 2006

Purpose

The purpose of this paper is to identify a comprehensive set of potential determinants influencing the successful implementation of balanced scorecard (BSC).

Design/methodology/approach

This research is an exploratory investigation into the BSC implementation based on a holistic view. This includes: a comprehensive scrutiny of the relevant literature; a comprehensive analysis of case studies of BSC implementations in organisations presented in the literature; and an exploratory global survey of 103 organisations in 25 countries that have already implemented or are in the process of implementing BSC.

Findings

The roadmap presented in this paper has been taken from a model proposed in the study. The model contained 27 critical success factors which are expected to influence the BSC implementation. The model divides those factors into three levels, namely dominant, main, and supporting factors.

Research limitations/implications

There is a need to empirically test and refine the proposed factors, and explore relationships among the various variables by collecting data from organisations that have already implemented BSC.

Practical implications

The findings of this study are important and relevant to all the different sized organisations in the different sectors and industries. This study also makes a significant contribution to society in general.

Originality/value

Generally, the generic factors proposed by this study should enhance the current practices of BSC implementation, which mostly follow narrowly‐focused approaches. In essence, the results of this research will help management in making crucial decisions and in resource allocations that are required to make the BSC implementation a success.
How R&D management practice affects innovation performance
Authors: Huang Eugenia Y. , Lin Shu‐Chiung
Published: September 2006

Purpose

This paper seeks to identify the variables that affect the innovation performance of R&D teams, and to investigate the interactions between these variables.

Design/methodology/approach

A research framework is first established through a literature review, and is then adjusted according to case studies of five high‐tech companies in Taiwan. The adjusted model is then tested through a survey of high‐tech companies in Taiwan.

Findings

It is concluded that the style of the upper management team and the leadership of the R&D manager are the main forces that determine R&D management practice, but that the educational background, work experience, and expertise of R&D managers do not distinguish the level of discipline or the sophistication of R&D management practice. Some aspects of R&D management practice, for example, the generation and utilization of technical reports and the cultivation of professional knowledge, can be reinforced by office support and alliance. With adequate resource support, more sophisticated R&D management practice does lead to better innovation performance as measured by the number of new products, patents, and technical reports.

Research limitations/implications

The findings are derived only from the high‐tech industry in Taiwan. This regional limitation is inevitable in a single study. In the future, more regions can be investigated and compared.

Practical implications

R&D management practice links closely to innovation performance. Disciplined and sophisticated practice improves innovation performance in many ways under different contingencies.

Originality/value

R&D management practice was never a focus of study. This paper approaches the topic of innovation performance from this perspective and confirms its importance in many ways.
Enabling the strategic development of SMEs through advanced manufacturing systems
Authors: Raymond Louis , Croteau Anne‐Marie
Published: September 2006

Purpose

In order to deepen knowledge and further build theory on the use of advanced manufacturing systems (AMS) in SMEs, the present research seeks to explore the following questions: are the AMS used by SMEs aligned with their network, product and market development strategies? And does the alignment of AMS contribute to the successful outcome of these strategies, that is, to the business performance of manufacturing SMEs?

Design/methodology/approach

A survey of 248 Canadian manufacturers was used to collect data that were analyzed through cluster analysis and analysis of variance.

Findings

Three alignment patterns of strategic development were identified and named local SMEs, transition SMEs, and world‐class SMEs. World‐class firms were found to clearly outperform local firms in terms of growth and profitability whereas transition SMEs did not perform significantly better or worse than the other two groups.

Research limitations/implications

The nature of the sample imposes care in generalizing the results of the study. Co‐alignment constitutes a valid theoretical foundation on which to further investigate the fundamental technology management problem for manufacturing SMEs, namely how these firms can achieve value from ever‐increasing investments in AMS.

Practical implications

When shifts in the business environment require strategic choices or provide strategic opportunities for development in terms of product innovation, market expansion or network extension, the resulting changes must be inter‐linked and assessed systemically with the SMEs' assimilation and integration of AMS.

Originality/value

Viewing AMS from a configurational perspective has provided a deeper understanding of the extent to which SMEs co‐align their use of manufacturing technology with their development strategies in order to achieve greater business performance.
An exploratory study of enterprise resource planning adoption in Greek companies
Authors: Koh S.C.L. , Simpson M. , Padmore J. , Dimitriadis N. , Misopoulos F.
Published: September 2006

Purpose

To examine enterprise resource planning (ERP) adoption in Greek companies, and explore the effects of uncertainty on the performance of these systems and the methods used to cope with uncertainty.

Design/methodology/approach

This research was exploratory and six case studies were generated. This work was part of a larger project on the adoption, implementation and integration of ERP systems in Greek enterprises. A taxonomy of ERP adoption research was developed from the literature review and used to underpin the issues investigated in these cases. The results were compared with the literature on ERP adoption in the USA and UK.

Findings

There were major differences between ERP adoption in Greek companies and companies in other countries. The adoption, implementation and integration of ERP systems were fragmented in Greek companies. This fragmentation demonstrated that the internal enterprise's culture, resources available, skills of employees, and the way ERP systems are perceived, treated and integrated within the business and in the supply chain, play critical roles in determining the success/failure of ERP systems adoption. A warehouse management system was adopted by some Greek enterprises to cope with uncertainty.

Research limitations/implications

A comparison of ERP adoption was made between the USA, UK and Greece, and may limit its usefulness elsewhere.

Practical implications

Practical advice is offered to managers contemplating adopting ERP.

Originality/value

A new taxonomy of ERP adoption research was developed, which refocused the ERP implementation and integration into related critical success/failure factors and total integration issues, thus providing a more holistic ERP adoption framework.
Building tribal community support for technology access
Authors: Roy Loriene
Published: September 2006

Purpose

The purpose of this paper is to summarize the impact of a grant to fund staffing part‐time technology staff at centers on six reservations in Arizona, USA. The grant was designed to determine whether tribal communities would be able to support part‐time technology staff positions at the end of a one‐year funding period.

Design/methodology/approach

Evaluation of the grant was conducted through on‐site visits, interviews with technology staff, grant managers, student interns, and selected American Indian patrons of the technology sites.

Findings

Results indicate that a successful technology training site was dependent on several factors, including the personality and dedication of the technology staff, the location of the center, and the customized services provided. Nine recommendations from the study are identified, including the establishment of state‐level advisory and financial support, sharing of information among sites, building local capacity, continuing education for technology staff, continuance of the graduate student internship program, and continued contact with community technologies as a possible recruiting ground for graduate LIS programs.

Originality/value

Until now little information has been available on how to introduce technology services at information settings in Indian country within the USA.
Influence of copying machines on the preservation of originals
Authors: Perminova Olga , Stepanova Tatyana , Burtseva Irina , Manturovskaya Nina , Popunova Valentina , Sharikcova Albina
Published: September 2006

Purpose

The purpose of this article and the subsequent research within the Russian State Library, was to determine whether the scanning process influences the state of library documents – a question asked by librarians and scanning personnel alike.

Design/methodology/approach

The biological stability, mechanical and thermal properties of three types of paper were investigated after digitizing by three scanners (Minolta PS 7000, Bookeye and Epson JT 9000) used in the Russian State Library.

Findings

It was discovered that there were differences in the scanned paper properties in the comparison with control samples just after the digitizing and during natural and artificial aging. The conclusion is made that this treatment influences paper surface and may accelerate its decomposition.

Practical implications

It is possible to draw conclusions that digitizing promotes the onset of paper destruction, and artificial ageing catalyzes this process, i.e. stability of scanned samples will decrease in time.

Originality/value

This paper contributes to the discussion of providing access to original documents through digitization preserving and the effects on paper of the scanning process. It should be welcomed by both librarians responsible for digitization and manufacturers of scanning equipment alike.
Recent developments in remote document supply (RDS) in the UK – 2
Authors: Prowse Stephen
Published: September 2006

Purpose

The paper seeks to provide a review of recent developments in remote document supply and related matters in the UK.

Design/methodology/approach

The article is based on a range of articles, reports, books, papers and web sites.

Findings

Remote document supply is in decline, and this trend is likely to continue. Advances in technology open the way for unmediated requesting and supply. Collaborative off‐site stores are emerging as the solution to library space problems while preserving access to collections.

Originality/value

The article provides an overview of current developments in UK document supply by an experienced practitioner.
ISO and I reap: lessons learned from Antipodean implementations of the ISO‐ILL protocol
Authors: Irwin Jillian , Reid David
Published: September 2006

Purpose

This paper, an update of that presented at the 9th IFLA Interlending and Document Supply Conference, describes the implementation of the ISO‐ILL protocol between the University of Auckland and Te Puna Interloan, and the University of Auckland and Kinetica Document Delivery (now Libraries Australia Document Delivery). It backgrounds the context and traverses a number of issues central to the ISO‐ILL implementations.

Design/methodology/approach

The article combines narrative and analysis of the projects from the perspective of each of the implementing libraries.

Findings

The authors report on various aspects of their work, including business models, anticipated and actual benefits from the implementations, testing, lessons learned and a brief look into the future. They conclude that planning and rigorous testing are significant ingredients to success and that communication to the user body is also a vital factor.

Practical implications

The work undertaken may provide other libraries with a model for similar implementations.

Originality/value

The implementation between Te Puna Interloan and the University of Auckland is the first implementation of the ISO‐ILL protocol in New Zealand and represents a major breakthrough in interlending in New Zealand. The integration of two national utilities into the one interloan management system, the University of Auckland VDX system, is believed to be the first of its kind.
Three‐dimensional discrete element simulation for granular materials
Authors: Zhao Dawei , Nezami Erfan G. , Hashash Youssef M.A. , Ghaboussi Jamshid
Published: September 2006

Purpose

Develop a new three‐dimensional discrete element code (BLOKS3D) for efficient simulation of polyhedral particles of any size. The paper describes efficient algorithms for the most important ingredients of a discrete element code.

Design/methodology/approach

New algorithms are presented for contact resolution and detection (including neighbor search and contact detection sections), contact point and force detection, and contact damping. In contact resolution and detection, a new neighbor search algorithm called TLS is described. Each contact is modeled with multiple contact points. A non‐linear force‐displacement relationship is suggested for contact force calculation and a dual‐criterion is employed for contact damping. The performance of the algorithm is compared to those currently available in the literature.

Findings

The algorithms are proven to significantly improve the analysis speed. A series of examples are presented to demonstrate and evaluate the performance of the proposed algorithms and the overall discrete element method (DEM) code.

Originality/value

Long computational times required to simulate large numbers of particles have been a major hindering factor in extensive application of DEM in many engineering applications. This paper describes an effort to enhance the available algorithms and further the engineering application of DEM.
Rapid internationalisation among entrepreneurial firms in Australia, Canada, Ireland and New Zealand
Authors: Loane Sharon , Bell Jim
Published: September 2006

Purpose

The importance of networks in the internationalisation of entrepreneurial firms is widely accepted. However, while the literature tends to focus on the existing networks of firms, there is growing evidence that many rapid internationalisers have to build new networks. This cross‐national study investigates the networks of internationalising entrepreneurial firms in Australia, Canada, Ireland and New Zealand.

Design/methodology/approach

A multi‐stage approach and mixed methods were employed. Online sources were used to gather information on 218 internationalising small firms, then an e‐mail instrument was administered to verify data and address information gaps, resulting in 143 usable responses (66 per cent) evenly distributed across locations. A representative sub‐sample of 53 firms was selected for further in‐depth investigation via face‐to‐face interviews with CEOs.

Findings

A high proportion of firms (25 per cent) actively used existing networks to develop their knowledge of international markets and improve their international competitiveness. However, an even larger number (34 per cent) had to build new networks because of the advanced nature of their offering. In‐depth interviews provided rich insights into the nature and scope of the firms' network development activities.

Research limitations/implications

While the sample size is relatively small, the findings are consistent across locations. They suggest that further investigation of network building activities among internationalising entrepreneurial firms is required.

Practical implications

The results have implications on firm strategy, in terms of the strategic nature of network building and the need for systematic approaches. They also are pertinent to public policy in support of internationalisation. In particular, there is a need for support agencies to shift their focus from providing objective knowledge to supporting experiential learning and network development.

Originality/value

The linkage of extant network approaches to the emerging knowledge‐based view (KBV) of internationalisation enhances and advances both perspectives.
Customer perceived value in banking services
Authors: Carlos Fandos Roig Juan , Sanchez Garcia Javier , Angel Moliner Tena Miguel , Llorens Monzonis Jaume
Published: September 2006

Purpose

The purpose of this research is to analyse the dimensionality of the concept of perceived value in the banking sector, adapting the GLOVAL scale of measurement of perceived value to the banking services sector.

Design/methodology/approach

A total of 200 customers of financial entities were surveyed, and structural equations models were used to verify the reliability and validity of the scale of perceived value.

Findings

Perceived value is found to be a multidimensional construct composed of six dimensions: functional value of the establishment, functional value of the personnel; functional value of the service; functional value price; emotional value; and social value. A scale of overall perceived value in financial services was obtained, composed of six dimensions and represented by 22 items that are significant for their measurement.

Research limitations/implications

In future studies it would be interesting to include items to measure non‐monetary sacrifices, such as waiting times, queues, etc.

Practical implications

A tool for measuring the value of financial entities as perceived by the customer is presented; with it the value perceived by customers can be quantified, evaluated and monitored.

Originality/value

This study proposes a scale of measurement of the value perceived by consumers in the banking sector which incorporates valuations of functional aspects and of affective aspects, thus obtaining an overall quantification of the value perceived by the customer of the purchase made.
The moderating effect of power distance on perceived interdependence and relationship quality in commercial banking
Authors: Dash Satyabhusan , Bruning Ed , Ku Guin Kalyan
Published: September 2006

Purpose

The purpose of this cross‐cultural study is to examine the moderating effect of power distance on perceived interdependence and relationship quality in a bank‐corporate client relationship.

Design/methodology/approach

Data were collected through surveys administered to bank customers in India and Canada. Confirmatory Factor Analysis and Multiple Regression were employed to assess the relationships among model variables.

Findings

Results indicate that Power distance moderates the Interdependence and Relationship Quality Relationships.

Research limitations/implications

This research was limited to only Indian and Canadian customers and their banks. Only one dimension of culture was used as a moderator of the Interdependence and Relationship Quality relationship. The study is limited to a single dimension of service banking.

Practical implications

Buyer‐seller relationships are dependent on the specific cultural basis of the parties. Managers must be cognizant of the cultural values of the buyer/client in order to understand the most effective means of establishing and nurturing the buyer‐seller relationship.

Originality/value

Given that Values, Interdependence, Interdependence Asymmetry, Trust and Commitment are critically important to the development of effective relationships, statistical data are presented supporting the fact that an element of national culture (Power Distance) moderates the degree of interdependence and the strength of the trust‐commitment linkage. To date, these relationships have not been explored in an eastern cultural context.
Managing multichannel coordination in retail banking: the influence of customer participation
Authors: Plé Loïc
Published: September 2006

Purpose

The purpose of this research is to explore the combining of marketing and organizational literature. This paper seeks to evaluate the relationships between multichannel coordination and customer participation, as seen through the lens of potential customer opportunism. It aims at showing the impact of this opportunism on the organizational design of multiple channels structures.

Design/methodology/approach

The research reports on an exploratory case study in a French retail bank. A total of 25 in‐depth interviews were conducted, and the use of other sources enabled data triangulation.

Findings

The results show first that an increase in the number of distribution channels is liable to favor customer opportunistic behavior. To counter this, the bank mainly relies on impersonal coordination modes. An emerging result highlights the role of the customer as a “perceptual filter” between the different channels of employees.

Research limitations/implications

Customer opportunism is studiedviachannels employees perceptions. An investigation using a customer survey may help to better understand this construct, e.g. to identify its antecedents, and to measure it precisely. Moreover, further qualitative and/or quantitative studies with larger sample sizes are needed to try and generalize these results.

Practical implications

It is recommended not to forget that customers can facilitate or hinder multichannel coordination. Retail banks have the power to use them conveniently, provided that they are fully conscious of the scope of the “partial employee” role played by the customer.

Originality/value

This paper broadens understanding of how multichannel distribution structures are coordinated, and in a way belies traditional organizational design literature. The emerging result gives birth to the concept of “reversed interactive marketing”, which has interesting theoretical and practical repercussions.
Factors that affect the trust of business clients in their banks
Authors: Gill Amarjit S. , Flaschner Alan B. , Shachar Mickey
Published: September 2006

Purpose

The paper seeks to extend Coulter and Coulter (2002) findings regarding the impact of “person‐related” service characteristics (empathy, politeness, and similarity) and “offer‐related” service characteristics (customization, competence, and promptness) by examining business client trust in their current bank service representatives based on the length of the relationships with their banks.

Design/methodology/approach

The paper tested the effects of the above variables by collecting data from small business owners in the transportation industry in British Columbia, Canada. Clients were surveyed as to their beliefs about and feelings toward their bank service representatives.

Findings

The findings in this paper demonstrate that all six factors are related to trust building in general, but the factors are more salient at different periods of the relationship with their banks. Customization was found to be of particular importance at “crucial” periods of time in the business life cycle.

Practical implications

The results in this paper demonstrate how relationship‐managers at banks can work toward the establishment of their clients' trust by emphasizing the attributes that meet their clients' respective and timely needs.

Originality/value

In this paper Coulter and Coulter (2002) documented that both “person‐related” and “offer‐related” service characteristics have an impact on trust. This study focused on and presents the relative importance of these characteristics in general and across various time periods in particular. The results uniquely demonstrate that the relative importance of the factors in building trust varies according to stages in the life cycle of the businesses.
How bricks‐and‐mortar attributes affect online banking adoption
Authors: Flavián Carlos , Guinalíu Miguel , Torres Eduardo
Published: September 2006

Purpose

This paper analyzes how consumers’ perceptions of their traditional bank influence their decision to adopt the services offered by the same bank on the internet. Design/methodology/approach – The data required in this paper were gathered by means of a personal survey conducted with customers of various banks totaling 633, which distribute their services by traditional channels as well as on the internet. A Binomial Logistic Regression process was analyzed to assess the influence of trust, incomes, age, sex, education and employment on the adoption of the financial services offered by a traditional bank on the internet. Findings – The results in the paper showed that consumer trust in a traditional bank, as well as incomes, age and sex are factors that influence consumers’ decision to work with the same bank via the internet. Research limitations/implications – The paper shows that, turning to the limitations of the work, it is necessary to point out that the majority of individuals who participated were Spanish speaking, so that it would also be a good idea to carry out a new validation of the model with a wider sample of consumers, particularly in terms of different nationalities. Practical implications – Throughout this paper the importance of trust in online banking adoption has been shown. The results show that there is a clear relationship between consumer trust in the traditional channel and the likelihood of using services provided by the same bank on the internet. The results of the research also show the need to target marketing actions on certain segments of the population. Originality/value – This paper offers an innovative approach, since it analyzes how consumers’ perceptions of their traditional bank influence their decision to adopt the services offered by the same bank on the internet. This analysis perspective has not been previously used in the literature.
Analysis of optimal accelerated life test plans for periodic inspection
Authors: Ahmad Nesar , Islam Ariful , Salam Abdus
Published: September 2006

Purpose

The aim of this research paper is to generalize the previous works on the design of accelerated life tests (ALTs) for periodic inspection and Type I censoring and to promote the use of an exponentiated Weibull (EW) distribution in accelerated life testing.

Design/methodology/approach

Statistically optimal ALT plans are suggested for items whose lifetime follows the EW distribution under periodic inspection and Type I censoring. It is assumed that the mean lifetime (scale parameter) is a log‐linear function of stress and that the shape parameters are independent of stress. Given shape parameters, design stress and high test stress, the test plan is optimized with respect to the low test stress and the proportion of test units are also allocated to this test stress. The asymptotic variance (AsVar) of the maximum likelihood estimator of log mean life at the design stress is used as an optimality criterion with equally spaced inspection times. A FORTRAN program was written to calculate the optimal plans. Procedures for planning of an ALT, including selection of sample size, have also been discussed. An illustration of the optimal ALT plans has been done through a numerical example.

Findings

Computational findings for various values of the shape parameters indicate that the AsVar of log mean life at the design stress is insensitive to the number of inspection times and to misspecifications of imputed failure probabilities at design and high test stresses. Computational findings also show that optimal designs of ALT previously obtained for exponential, Rayleigh, and Weibull distributions become special cases of the EW distribution. Thus, the EW distribution is a useful and widely applicable reliability model for optimal ALT plans.

Originality/value

The present investigation features the EW distribution of lifetimes of test items and it generalizes the previous works on accelerated life testing. Furthermore, the propose test plans can be applied to estimate the lifetime of highly reliable product or material, if a researcher designs a test under the assumption of this model.
Fuzzy FMEA with a guided rules reduction system for prioritization of failures
Authors: Meng Tay Kai , Peng Lim Chee
Published: September 2006

Purpose

To propose a generic method to simplify the fuzzy logic‐based failure mode and effect analysis (FMEA) methodology by reducing the number of rules that needs to be provided by FMEA users for the fuzzy risk priority number (RPN) modeling process.

Design/methodology/approach

The fuzzy RPN approach typically requires a large number of rules, and it is a tedious task to obtain a full set of rules. The larger the number of rules provided by the users, the better the prediction accuracy of the fuzzy RPN model. As the number of rules required increases, ease of use of the model decreases since the users have to provide a lot of information/rules for the modeling process. A guided rules reduction system (GRRS) is thus proposed to regulate the number of rules required during the fuzzy RPN modeling process. The effectiveness of the proposed GRRS is investigated using three real‐world case studies in a semiconductor manufacturing process.

Findings

In this paper, we argued that not all the rules are actually required in the fuzzy RPN model. Eliminating some of the rules does not necessarily lead to a significant change in the model output. However, some of the rules are vitally important and cannot be ignored. The proposed GRRS is able to provide guidelines to the users which rules are required and which can be eliminated. By employing the GRRS, the users do not need to provide all the rules, but only the important ones when constructing the fuzzy RPN model. The results obtained from the case studies demonstrate that the proposed GRRS is able to reduce the number of rules required and, at the same time, to maintain the ability of the Fuzzy RPN model to produce predictions that are in agreement with experts' knowledge in risk evaluation, ranking, and prioritization tasks.

Research limitations/implications

The proposed GRRS is limited to FMEA systems that utilize the fuzzy RPN model.

Practical implications

The proposed GRRS is able to simplify the fuzzy logic‐based FMEA methodology and make it possible to be implemented in real environments.

Originality/value

The value of the current paper is on the proposal of a GRRS for rule reduction to enhance the practical use of the fuzzy RPN model in real environments.
The Asia Pacific literature review on internal auditing
Authors: Cooper Barry J. , Leung Philomena , Wong Grace
Published: September 2006

Purpose

By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in Asia Pacific is to document how the internal audit function is changing in response to the shifts in global business practices.

Design/methodology/approach

The literature in Asia Pacific is reviewed with a focus on developments that have implications for the expanded scope of internal auditing and the changing skill sets of internal auditors. This focus has implications for CBOK 2006.

Findings

The literature indicates a paradigm shift in the activities performed by internal auditors. The increasing complexity of business transactions, a more dynamic regulatory environment in Asia Pacific, and significant advances in information technology have resulted in opportunities and challenges for internal auditors. Although in 2004, The IIA responded to the changing organizational environment by updating the professional practices framework, more work needs to be done to prepare internal auditors for the expanded set of skills and knowledge required to perform audits of the future.

Originality/value

By presenting an overview of past literature in Asia Pacific and discussing the shifting demands on internal audit services, the researchers hope to motivate further research in the field.
The European literature review on internal auditing
Authors: Allegrini Marco , D'Onza Giuseppe , Paape Leen , Melville Robert , Sarens Gerrit
Published: September 2006

Purpose

By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in Europe is to document how the internal audit function is changing in response to the shifts in global business practices.

Design/methodology/approach

The literature in Europe is reviewed with a focus on developments that have implications for the expanded scope of internal auditing and the changing skill sets of internal auditors and their role in enhancing good corporate governance. This focus has implications for CBOK 2006.

Findings

The literature indicates changes in the activities performed by internal auditors. The increasing complexity of business transactions, a more dynamic regulatory environment in Europe, and significant advances in information technology have resulted in opportunities and challenges for internal auditors. Although in 2004, The IIA responded to the changing organizational environment by updating the professional practices framework, more work needs to be done to prepare internal auditors for the expanded set of skills and knowledge required to perform audits of the future.

Originality/value

By presenting an overview of past literature in Europe and discussing the shifting demands on internal audit services, the researchers hope to motivate further research in the field.
The effect of format and experience on internal control evaluation
Authors: Lloyd Bierstaker James , Thibodeau Jay C.
Published: September 2006

Purpose

The purpose of this paper is to investigate whether the use of a questionnaire or a narrative documentation format will impact an auditor's performance in identifying internal control design weaknesses.

Design/methodology/approach

A field experiment approach with a sample of 73 auditors of varying experience.

Findings

It is found that auditors who completed an internal control questionnaire (ICQ) correctly identified more internal control design weaknesses than auditors who prepared a narrative. Internal control evaluation experience moderated this effect. The results imply that the questionnaire documentation format stimulates an auditor's existing internal control knowledge, thereby enhancing performance when identifying internal control design weaknesses.

Practical implications

These findings suggest that there are important benefits to auditors that may be lost if they choose not to use questionnaires for internal control evaluation. These findings have important implications for practitioners and standard setters, who appear to be gravitating away from the use of standardized ICQs.

Originality/value

The results of this study may assist organizations that are considering what form their internal control documentation should take in response to the Sarbanes‐Oxley Act of 2002.
Auditee and audit firm characteristics as determinants of audit qualifications
Authors: Caramanis Constantinos , Spathis Charalambos
Published: September 2006

Purpose

The objective of this paper is to test the extent to which combinations of financial information with non‐financial variables, such as audit fees and type of audit firm, can be used in predicting qualified and unqualified audit reports.

Design/methodology/approach

The data were taken from a sample of 185 Greek companies listed at the Athens stock exchange and were analysed using logistic and OLS regression models.

Findings

It is found that audit fees and the type of audit firm (Big five vs non‐Big five) do not affect auditors' propensity to qualify their opinions. Instead, the occurrence of audit qualifications is associated with financial metrics such as operating margin to total assets and the current ratio. The model developed was successful in classifying 90 per cent of the total sample.

Originality/value

This study has implications for external auditors, regulators and investors. Also contributes to auditing and accounting research by examining the suggested variables to identify those that can best discriminate cases of audit opinion.
The effect of audit committee performance on earnings quality
Authors: Lin Jerry W. , Li June F. , Yang Joon S.
Published: September 2006

Purpose

The role of audit committees in ensuring the quality of corporate financial reporting has come under considerable scrutiny due to recent high‐profile “earnings management” cases and the collapse of Enron. The purpose of this paper is to examine the association between the characteristics of audit committees (size, independence, financial expertise, activity, and stock ownership) and earnings restatement – a direct measure of earnings management.

Design/methodology/approach

Univariate correlations and multivariate statistical analyses are performed. In particular, a multivariate logistic regression model is used.

Findings

Evidence suggests a negative association between the size of audit committees and the occurrence of earnings restatement. The remaining four audit committee characteristics are not found to have a significant impact on the quality of reported earnings.

Research limitations/implications

This study focuses on the fiscal year 2000 only. As data become available for more fiscal years, future studies may re‐examine the issue.

Originality/value

Results of this research provide useful information for the accounting profession, the regulators and corporations on the effective practice of audit committees.