bluuebunny/crossref_metadata_2025 huggingface dataset:
The impact of police culture on traffic stop searches: an analysis of attitudes and behavior
Authors: Paoline Eugene A. , Terrill William
Published: January 2007

Purpose

To examine the extent to which cultural fragmentation among police officers results in differences in searches of suspects and their surroundings during proactive traffic stops.

Design/methodology/approach

Cluster and multivariate analyses are performed utilizing survey and observational data collected as part of the Project on Policing Neighborhoods (POPN).

Findings

Differences in search behavior among patrol officers are found as a result of variation in cultural alignments. That is, patrol officers that adhere to the culture (in varying degrees) from an attitudinal standpoint are more likely to engage in searches than those who most ardently resist cultural attitudes.

Research limitations/implications

Although the classification scheme captured many of the core attitudes associated with police culture, it did not measure all of them. Also, the departments studied would compare to most American municipal police organizations, but would make poor comparisons to very large urban or small rural agencies, where culture might operate in different ways.

Practical implications

Police administrators can use this information if they wished to alter the rate at which search behavior occurs.

Originality/value

This study fills a research void in policing by examining whether attitudinal variation in cultural commitment results in different behavioral patterns. This work also adds to a larger body of social science research by finding an attitude‐behavior relationship.
Police protective custody
Authors: Withrow Brian L. , Bolin Brien
Published: January 2007

Purpose

To document the police protective custody (PPC) process and in doing so develop a predictive model to better inform police decision makers on the factors that are more likely to result in the state maintaining custody of a child.

Design/methodology/approach

Data for the current study were gathered through a series of focus groups and 6,607 existing records of PPC admissions into a children's home in the Wichita Children's Home (WCH) (Kansas). Systematic predictive modeling (logistic regression) was used to differentiate between children that are likely to need continued involvement of the child welfare system and those who could remain in the custody of their families.

Findings

Documents the PPC process by which a child is referred to be housed by WCH by a law enforcement agency. Reports on the design of a decision model which identifies the factors affecting the outcome of the PPC process.

Originality/value

Provides recommendations for streamlining the PPC process as well as the improvement of police policies and procedures.
The attitudes of girls toward the police: differences by race
Authors: Hurst Yolander G. , McDermott M. Joan , Thomas Deborah L.
Published: January 2007

Purpose

Recent research suggests that there is not widespread support for the police among juveniles. Unfortunately, this research typically involves either examining the attitudes of boys toward the criminal justice system, or includes gender as one of many factors that explains attitudes. The present study, using survey responses from 431 females, examines the differences in the attitudes and experiences of girls as related to the police.

Design/methodology/approach

Data for this study were collected using self‐administered surveys distributed to 9th through 12th grade public high school students in the greater Cincinnati (Ohio) area.

Findings

The findings suggest that overall attitudes of black and white girls toward the police are significantly different from one another. Moreover, when a regression equation was estimated, race continued to be a significant predictor of less positive attitudes. However, seeing and hearing about police misconduct aimed at a third party (vicarious experiences of misconduct) was a stronger predictor of girls' attitudes toward the police.

Research limitations/implications

This study was limited to juveniles residing in and around a metropolitan area. Future research should explore the experiences of teenagers in rural areas with the police, and how these experiences may impact on their attitudes toward law enforcement.

Originality/value

Highlights the different attitudes of black and white girls towards the police.
Comparing police drug‐allegations with enumerations of drug users/sellers
Authors: Rees Davis W. , Johnson Bruce D. , Randolph Doris , Liberty Hilary James , Eterno John
Published: January 2007

Purpose

Comparisons between New York Police Department (NYPD) drug‐allegation data and data from users' and sellers' self‐reports about crack, powder cocaine and heroin provided useful insights about the allocation of police resources via drug‐allegation data.

Design/methodology/approach

Central Harlem was divided into 45 primary sampling units (PSUs) with two years of NYPD data organized in three strata, high, mid or low allegations/capita. In nine randomly selected PSUs (three/stratum), interviewers employed chain referral sampling, steered with a nomination technique.

Findings

NYPD drug‐allegation data concurred more often with self‐report data concerning crack use/sales, but underestimated use/sales of powder cocaine and heroin. Mid‐level PSUs had proportions of crack users/sellers similar to high‐level PSUs. Mid‐ and low‐level PSUs often had high proportions of powder cocaine and heroin users/sellers.

Research limitations/implications

The enumeration of crack users/sellers produced results similar to NYPD data because crack use/sales may be more easily detected and willingly reported by citizens, police informants and police officers. Powder cocaine and heroin use/sellers enumerated were less noted in the NYPD drug allegations.

Originality/value

Provides insights into a question not addressed in previous research – how much and what kinds of drug activity are indicated by NYPD drug‐allegation data.
Policing in New Zealand:
Authors: Goddard Robert , Jaeger Sabina
Published: January 2007

Purpose

This paper seeks to critique the Winfree and Taylor report on rural, small town, and metropolitan police in New Zealand.

Design/methodology/approach

Compares and contrasts the conclusions to some earlier findings of Jaeger in her research on increasing the diversity of the New Zealand police. The question asked is: “Can universal research methodology on classical policing and community policing be applied carte blanche to organizational studies in New Zealand without ‘local’ input?”.

Findings

Jaeger's research, through in‐depth interviews of twenty ethnic police officers, suggested possible alternative conclusions that were not apparent when Winfree and Taylor, reporting from a distance, applied detailed statistical analysis to a 1996 dataset. The paper suggests that a combination of the two approaches might lead to a more complete and truthful representation of the reality.

Originality/value

Critiques an earlier report on the police in New Zealand published in Policing: An International Journal of Police Strategies & Management.
The ethics of capping non‐economic damages to control rising healthcare costs
Authors: Odom Lamar , Garcia Anthony , Milburn Pamela
Published: January 2007

Purpose

To explore from an ethical paradigm the current research in support of and opposition to imposing caps on non‐economic damages as a means of addressing the healthcare crisis.

Design/methodology/approach

A review of peer‐ and non‐peer‐reviewed articles primarily covering the period from 2001‐2004, which addresses the rationale articulated in support of and in opposition to imposing caps on non‐economic damages. The articles are sorted into sections and critiqued: rationale for imposing caps, arguments against caps, ethical paradigms impacting caps, and conclusions.

Findings

Provides information from the various sources. Addresses the biases that may have shaped the authors' conclusions and some of the ethical paradigms that may have impacted positions. Also demonstrates that the unbiased research seems to establish a minimal nexus between caps and the proposed impact.

Research limitations/implications

Focus is exclusively on the US healthcare and judicial system. However, findings may still have implications outside the USA in countries that have similar tort laws for addressing private wrongs.

Practical implications

A useful source of information for graduate students in public policy or healthcare management courses, or legislators looking for a quick reference to research regarding this topic area.

Originality/value

This paper fulfills an identified resource for non‐biased assessment of the problem presented and provides a critical review of the reasons articulated in support of this public policy.
The impact of corporate memory loss
Authors: Lahaie Denis
Published: January 2007

Purpose

The author is a nursing management practitioner, whose purpose in writing this paper is twofold: to examine the impact of corporate memory loss on a health care institution, caused by increasing retirement rates of senior executives; and to use this research as an opportunity for action learning where both the author and the institution can benefit from the learning outcomes.

Design/methodology/approach

Using qualitative research methods based on ethnographic interviewing techniques and grounded theory, the author interviews 12 senior executives from four diverse health care facilities. The purpose is to determine the point at which corporate memory loss, in the form of tacit knowledge in the heads of departing executives, becomes a problem for the institution.

Findings

The research determined that the requisite managerial competencies normally assumed for senior management positions are insufficient to minimize the negative impacts of corporate memory loss caused by departing senior executives. Effective knowledge management and knowledge transfer within the organization are fundamental for ongoing organizational effectiveness.

Research limitations/implications

The research is limited to 12 senior executives. The grounded theory nature of the research provides a framework for more research in other institutions to test and further explore some of the findings.

Practical implications

One of the most significant threats facing the majority of health care organizations related to the aging workforce is the greater number of staff who are retiring from all levels within the organization. The development of techniques to reducing the impact of corporate memory loss on the culture of an organization will increase its effectiveness, help build continuity, and provide a more secure footing for the workforce of the future.

Originality/value

The exit of knowledge workers is causing a major problem for Canada's health care organizations. This study throws more light on to this problem from the point of view of senior executives who have been specifically impacted by the problem of corporate memory loss.
Improving marketing intelligence through learning systems and knowledge communities in not‐for‐profit workplaces
Authors: Murray Peter , Carter Leanne
Published: January 2007

Purpose

The purpose of the paper is to illustrate how marketing intelligence might be improved when an organisation's learning capacity is integrated and incorporated in well‐defined organisational subsystems in a not‐for‐profit context.

Design/methodology/approach

First, given that market orientation is primarily concerned with gathering and desseminating marketing intelligence, the paper discusses the theoretical contributions from the learning literature related to interpreting the environment. Second, while many good ideas exist in not‐for‐profit firms, ideas are seldom linked to competencies that must be tracked and developed in the workplace. A more systematic view towards competency creation will increase the unique skills of not‐for‐profits and most likely improve their performance. Third, communities of practice are introduced as a way for not‐for‐profit firms to maximise dramatically the complex relationships that exist between various stakeholders and possible institutional investors. A number of propositions are offered that support the need for communities of practice.

Findings

In relation toP1andP2, the workplace of a not‐for‐profit firm needs to be transformed. Establishing a culture of learning is the first step in making this transformation. Improving and advancing a firm's individual and organisational competencies (P3) suggests that individual and team training – depending on the type of not‐for‐profit activities – is needed. In relation toP4, the authors suggest that a firm's market orientation will be significantly improved by incorporating learning systems that resemble communities of practice.

Research limitations/implications

The propositions for this paper now need to be developed into a number of research questions. This paper has not provided an empirical validation and is limited by the prepositions related to the model. Subsequent testing of the model will greatly enhance its generalised findings.

Practical implications

Actual work practices in not‐for‐profit firms will be substantially improved, if not radically transformed, through a learning organisation culture.

Originality/value

This paper is highly valuable with very little research completed to date on this topic.
Perceived development needs of managers compared to an integrated management competency model
Authors: Viitala Riitta
Published: January 2007

Purpose

This research sets out to achieve three goals: first, to discover the most important management development areas specified by Finnish managers; second, to discover the intentions of Finnish managers in management development on a personal level and with the support of organizations; and third, to compare the above mentioned aspects and to compare those also with competency models presented in the literature.

Design/methodology/approach

The empirical data were gathered through an internet survey. The sample consists of 2,500 middle and senior managers from different industries in the Finnish private sector. Altogether 794 responses were received, giving a response rate of 32.

Findings

This study revealed that there are a lot of managers who do not have any specific development intentions for themselves. In organizations where management development was both well organized and connected to strategic management, managers were more consciously aware of the development needs at a personal as well as at a general level. Additionally the study revealed that the development intentions of the managers differed from the ideas presented by the scholars in literature on management competencies. Technical and business skills were emphasized, while social skills and intrapersonal skills were neglected.

Research limitations/implications

More detailed qualitative study is needed in order to understand managers' personal interpretations of their development needs.

Practical implications

Managers in organizations should first be educated in management competencies, management development and learning issues, before they can become thoroughly conscious about their own competencies and development needs. Those who can provide help in these matters are human resource professionals, researchers and consultants.

Originality/value

The paper provides useful information on the development needs of management.
Configuring the structure and administration of learning management
Authors: Dealtry Richard
Published: January 2007

Purpose

Experience shows that there are problems arising from the implementation of learning management systems (LMS). Indications are that they are too e‐learning technology driven, emphasising the virtual component and neglecting the precursory development of a vibrant and committed formal learning organisation culture and infrastructure. This article aims to investigate the benefits of applying a constructivist methodology in the implementation of new LMS.

Design/methodology/approach

This article is a reflective assessment on the benefits of applying a constructivist methodology when designing and implementing strategic new learning and knowledge‐based organisation development investments.

Findings

The paper reveals a corporate strategic learning management solution (SLMS) approach which is synthesised out of a successful macro‐educational intervention in the UK; that of the Foundation Degree Forward (fdf) initiative.

Originality/value

This process involves using a holistic stakeholder approach that connects with all the management, resourcing and underlying organisational activities which are essential for the creation of a well managed, cohesive and sustainable strategic learning intervention.
Learning in a network:a “third way” between school learning and workplace learning?
Authors: Bottrup Pernille
Published: January 2007

Purpose

The aim of this article is to examine network‐based learning and discuss how participation in network can enhance organisational learning.

Design/methodology/approach

In recent years, companies have increased their collaboration with other organisations, suppliers, customers, etc., in order to meet challenges from a globalised market. They form and participate in a variety of different networks in order to improve innovation, organisational learning and effectiveness. These networks can be considered as one context for learning parallel to training institutions and workplaces. In this paper characteristics of and preconditions for network‐based learning are analysed and compared with school‐based learning and workplace learning. The analysis draws on experiences from an action research project aiming at improving the occupational health and safety work within 11 Danish enterprises forming a network.

Findings

Network learning might hold potential for forming an important supplement to school‐based learning and workplace learning. Some of the difficulties related to these two learning arenas can be reduced in a network setting, and in that way network‐based learning can help building bridges between the two “traditional” learning arenas.

Originality/value

Examines network‐based learning and discusses how participation in network can enhance organisational learning.
From digital administration to organisational learning
Authors: Elkjaer Bente
Published: January 2007

Purpose

To explore whether deliberate organisational change of a public sector organisation (a local municipality) would create an avenue for organisational learning.

Design/methodology/approach

A case study was set up to study the means by which the organisational change towards a digital administration was to come about. The organisational change was interpreted through the optics of theories of organisational learning. A pragmatic version of these theories is presented and applied in the study in which learning is understood as being triggered by the meeting with uncertainty and the relation between the individual and the organisation (subject‐world) as transactional (a continuous mutual formation).

Findings

Viewed through the lenses of a pragmatic understanding of organisational learning it is possible to extend this understanding to an understanding of organisations as arenas made up by social worlds created and held together by commitments to organisational activities. Further, elaborating the idea of learning as being triggered by the meeting with uncertainty into the organisational arena, it is possible to characterise organisational tensions made up by different commitments to the organisational change and development as tensions between social worlds. It is argued that these tensions may act as closures or openings towards organisational learning understood as the continuous transformation of the organisation.

Originality/value

This paper offers an understanding of organisational learning that ties the subject‐world, the individual‐organisation, together in a way that is coherent with the learning theory. Further, it offers possibilities for working with the enhancement of organisational learning by way of paving a way for joint critical thinking or inquiry.
Supporting newly‐appointed judges: a legal knowledge management case study
Authors: Casanovas Pompeu , Poblet Marta , Casellas Núria , Contreras Jesus , Benjamins V. Richard , Blazquez Mercedes
Published: January 2007

Purpose

In this paper we describe the process of developing and implementing a knowledge management system for the Spanish judicial domain. Spanish judges, especially newly‐recruited ones, hold a solid background of theoretical legal knowledge, but are much less familiar with the judicial knowledge of the more senior judges acquired from everyday practice and case resolution. The aim of this development is to capture and model these two aspects of judicial knowledge – theoretical and practical – for knowledge browsing and retrieving.

Design/methodology/approach

Semantic web technologies are applied to feed a question‐answering system based on ontologies of professional legal knowledge (OPLK).

Findings

There is a kind of specific legal knowledge, which belongs properly to the expert domain, not being captured by current legal core ontologies, i.e. Judges require clues, hints or well‐grounded practical guidelines that refer to the problem they have before them when they put a question or start the query. A scalable and useful frequently‐asked questions system should have a simple, natural language interface, work in a real time environment, and the questions included in the system should be of high quality and reflect the current situation.

Originality/value

The final system will enable the users to ask queries in natural language and obtain answers, which are supported by legal documents stored in specialized legal databases. Special care is taken regarding usability issues, in order to ensure the highest user satisfaction.
Semantic web portals: state‐of‐the‐art survey
Authors: Lausen Holger , Ding Ying , Stollberg Michael , Fensel Dieter , Lara Hernández Rubén , Han Sung‐Kook
Published: January 2007

Purpose

To present the state of the arts application of semantic web technologies in web portals and corresponding achievable improvements for identifying the potential improvement made by semantic web technology.

Design/methodology/approach

An evaluation scheme is proposed to investigate various web portals that make use of semantic web technologies in order to identify their strengths and weaknesses. This scheme consists of three layers: information access, information processing and grounding technologies. Two academic portals and two commercial portals are selected based on the definition of semantic web portal. Detailed evaluation based on the proposed scheme is conducted on these four select portals.

Findings

Semantic web technologies can definitely increase the information consistency and the information processing quality of web portals by using ontologies to model portal structure and consensus knowledge. Furthermore, semantic web services will be acting as the key technologies to lift current portals to next level.

Originality/value

This paper proposes an elaborated evaluation method for investigating various portals. It reveals the current status of semantic web applications in web portals.
The DILIGENT knowledge processes
Authors: Vrandečić Denny , Pinto Sofia , Tempich Christoph , Sure York
Published: January 2007

Purpose

Aims to present the ontology engineering methodology DILIGENT, a methodology focussing on the evolution of ontologies instead of the initial design, thus recognizing that knowledge is a tangible and moving target.

Design/methodology/approach

First describes the methodology as a whole, then detailing one of the five main steps of DILIGENT. The second part describes case studies, either already performed or planned, and what we learned (or expect to learn) from them.

Findings

With the case studies it was discovered the strengths and weaknesses of DILIGENT. During the evolution of ontologies, arguments need to be exchanged about the suggested changes. Identifies those kind of arguments which work best for the discussion of ontology changes.

Research implications

DILIGENT recognizes ontology engineering methodologies like OnToKnowledge or Methontology as proven useful for the initial design, but expands them with its strong focus on the user‐centric further development of the ontology and the provided integration of automatic agents in the process of ontology evolution.

Practical implications

With DILIGENT the experience distilled from a number of case studies and offers the knowledge manager a methodology to work in an ever‐changing environment.

Originality/value

DILIGENT is the first methodology to put focus not on the initial development of the ontology, but on the user and his usage of the ontology, and on the changes introduced by the user. We take the user's own view seriously and enable feedback towards the evolution of the ontology, stressing the ontology's role as a shared conceptualisation.
Powerful public sector knowledge management: a school district example
Authors: Edge Karen
Published: January 2007

Purpose

Drawn from a recent research study of the Toronto District School Board, this paper aims to examine how the District employs knowledge management to initiate and improve early literacy instruction and achievement.

Design/methodology/approach

This study draws on Nonaka and Takeuchi's framework to explore how focusing on tacit‐to‐tacit knowledge‐sharing strategies influence early literacy‐based knowledge sharing within and across schools. Data collection involved the collection and analysis of documents used and designed by Early Years Listeracy Project (EYLP) staff members. The second phase engaged a cross‐section of 34 EYLP teachers, administrators and senior TDSB superintendents and EYLP management team members in individual semi‐structured interviews. Participants commented on their experience vis‐à‐vis the various knowledge management strategies used to support its implementation. Data from the interviews was codified, analyzed and summarized and summaries were shared with participants for comment.

Findings

The District has employed a comprehensive strategy designed to build instructional and leadership capacity via the use of in‐school knowledge activists and informal professional networks. This paper explores the impact of these strategies on school and district‐level teacher and leader learning and organizational culture.

Originality/value

The overall impact of these strategies for professional and organizational learning and the challenges associated with employing knowledge management within education and the broader public sector are presented.
BASIC Lab: a software tool for supporting the production of knowledge in research organizations through the management of scientific concepts
Authors: Jaime Astrid , Gardoni Mickaël , Mosca Joël , Vinck Dominique
Published: January 2007

Purpose

The important role of publicly funded basic research has been widely recognized. The knowledge produced is made available to society, who could use it for innovation and in this way contribute to economic growth. Thus, it is important to support scientific activities. Proposes to examine how researchers could profit from approaches such as knowledge management.

Design/methodology/approach

Some research organizations were studied and their knowledge management practices analyzed. Special attention was paid to the realization of research projects.

Findings

An approach is proposed based on the capitalization of all the artifacts managed during the bibliographical activities performed by researchers.

Research limitations/implications

At the current state of advancement of the project, only a prototype of the software tool has been developed.

Originality/value

As sociology studies have observed that a fundamental aspect of science is the modification and construction of new concepts, it is proposed to include the support of the management of scientific concepts as a way of assisting this knowledge production process. In conclusion this work gives the basis of the definition of a software tool that should help to accomplish this activity.
A multi‐facet taxonomy system with applications in unstructured knowledge management
Authors: Cheung C.F. , Lee W.B. , Wang Y.
Published: January 2007

Purpose

Unstructured knowledge management (UKM) becomes indispensable for the support of knowledge work. However, unstructured knowledge is inconvenient and difficult for sharing, organizing and acquisition. This paper seeks to present the development and implementation of a multi‐facet taxonomy system (MTS) for effective management of unstructured knowledge.

Design/methodology/approach

Multi‐facet taxonomy is a multi‐dimensional taxonomy which allows the classification of knowledge assets under multiple concepts at any levels of abstraction. The MTS system is based on five components: multi‐dimensional taxonomy structure, thesaurus model, automatic classification mechanism, intelligent searching, and self‐maintenance of taxonomy, respectively. Artificial intelligence (AI) and natural language process (NLP) technologies are used in the development of the MTS.

Findings

With the successful development of the MTS, the accuracy of categorization of unstructured knowledge is significantly improved. It also allows an organization to capture the valuable tacit knowledge embedded in the unstructured knowledge assets. This helps an organization to explore business opportunities for continuous business improvement.

Practical implications

The implementation of the MTS system not only dramatically reduces the human effort, time and cost for UKM but also allows an organization to capture valuable knowledge embedded in unstructured knowledge assets.

Originality/value

As the knowledge work and task become more complex and are dynamically changing with time and involve multiple concepts, the MTS addresses the inadequacy of conventional single dimensional taxonomy for managing unstructured knowledge. The self‐maintenance capability of the MTS ensures that the taxonomy is up‐to‐date and new knowledge is classified automatically for better knowledge sharing and acquisition.
Functional model of a sense‐emerging assistant for knowledge construction and management
Authors: Bussotti Paolo , Chiara Pettenati Maria
Published: January 2007

Purpose

This paper aims at presenting the functional model of a “sense‐emerging assistant knowledge management system” (SEA‐KMS) intended to assist the emergence of sense in activities supporting the user in the attribution of full sense to what he is doing.

Design/methodology/approach

The design of this KMS is based on the theoretic background of narrative/passion semiotics and the concept of sense as oriented meaning of actions. SEA‐KMS is designed to provide user‐supportive functions to help the user in understanding the value of his activity: contextualise the user in his activity in relation to the overall activities as well as give him personalised assistance from the theoretical and practical aspects of the activity in order to mitigate working situations possibly felt as alienating.

Findings

Assisting the user in attributing full sense to the value of his activity fosters his further knowledge construction, which will eventually result in a more effective and satisfactory accomplishment of the task. This assistance policy can prove to be particularly effective if knowledge from user‐monitoring is exploited to select and provide the user with the opportune knowledge in a contextualized way.

Practical implications

The major expected practical implication is the global benefit as a result of increased individual awareness in the activity and in the overall organizational processes.

Originality/value

The system tries to make sense emerge in an individual, by punctually acting to mitigate passion‐related behaviours which often emerge as an individual sense‐path as a reaction to alienating working situations.
Improving the performance of a performance measure
Authors: Tangen Stefan
Published: January 2007

Purpose

The purpose of this paper is to discuss how to design an individual performance measure, which usually means the measurement practitioner must deal with many requirements other than the ones that can be found when designing a complete performance measurement system.

Design/methodology/approach

Different requirements suggested in the performance measurement literature from the past 20 years have been sorted out in order to structure the different tasks to conduct when designing a measure.

Findings

Explains how to form or select a formula that fulfils the purpose of a measure. Defines 15 parameters that fully specify a measure. Clarifies positive and negative measure properties.

Practical implications

Measurement regimes are often built without a clear understanding of what is being measured. The article includes several practical tools that can be used when designing a performance measure.

Originality/value

Discusses the question “how to measure?”, while most of past research in the field has been aimed at solving “what to measure?”.
An integrated business improvement system (IBIS) for construction
Authors: Beatham Simon , Anumba Chimay , Thorpe Tony , Hedges Ian
Published: January 2007

Purpose

To review the key facets of a performance measurement system (PMS) and report on the development of a new model based on the European Foundation of Quality Management (EFQM) excellence model.

Design/methodology/approach

The research involved detailed literature reviews and action research within the case study organisation. It involved the design of an integrated business improvement system (IBIS) that enables proactive performance measurement within an organisation.

Findings

Key performance indicators (KPIs) are now widely used in the construction industry but there is little evidence that they are being used as an integral and systematic part of an overall PMS. The approach proposed here and encapsulated in IBIS is intended to improve current practice.

Practical implications

The research found that the active engagement of both senior management and potential end‐users is vital for the successful design and implementation of a PMS.

Originality/value

The novelty of the paper lies in the detailed description of the stages followed in the development of the IBIS, and the model itself. It will be of value to researchers and business improvement managers both within and outside the construction industry
Is your organisation ready for beyond budgeting?
Authors: de Waal André A.
Published: January 2007

Purpose

Traditionally, budgeting is considered to be one of the most important management tools to steer the organisation, evaluate its performance and motivate its people. However, criticism of the budgeting process has increased considerably in the past decade. This paper aims to examine an alternative to budgeting known as “beyond budgeting”, comparing it to traditional budgeting.

Design/methodology/approach

Examines some of the literature regarding budgeting and describes the beyond‐budgeting entry scan, a tool which helps organisations to assess whether they are ready to start the powerful change process of abandoning the budget.

Findings

There are many possibilities, on the scale of traditional budgeting to beyond budgeting, to modernise the budgeting process. However, the beyond‐budgeting model deserves serious consideration because it enables an organisation to look with a fresh view at its budgeting process, other planning processes, and organisational structure.

Originality/value

Each organisation should at least explore the benefits of introducing one or more beyond‐budgeting principles. This is especially interesting because research has shown that the more beyond‐budgeting principles an organisation implements, the better it performs.
Evolution towards excellence: use of business excellence programs by Canadian organizations
Authors: Boys Kathryn , Wilcock Anne , Karapetrovic Stanislav , Aung May
Published: January 2007

Purpose

The purpose of this study is to explore the broad issues related to business excellence and the application of such programs.

Design/methodology/approach

In brief, this study investigated the use of business excellence programs including the use of the ISO 9000:2000 series of standards, by Canadian organizations. The results of a national survey on the use of business excellence programs are reported.

Findings

The use of business excellence programs by Canadian organizations appears to be related to the size and location of the organization. Organization size and location also appear to be related to the sequence in which businesses choose to implement various components of business excellence as well as the difficulty they experience with that implementation. There may be differences in the use of business excellence programs between organizations within different industry sectors, and those with different organizational structures. Finally, the use of business excellence programs was found not to affect organizations' self‐reported level of excellence.

Originality/value

The results of this study have implications for government policy makers who seek to better support businesses, quality program administrators, and business practitioners.
Application of the Balanced Scorecard in Spanish private health‐care management
Authors: Urrutia Ignacio , Eriksen Scott D.
Published: January 2007

Purpose

The objective of this paper is to address the question of whether the Balanced Scorecard (BSC) can be utilized in non‐profit organizations, in particular hospital sector organizations. A secondary objective addresses the issue of whether the BSC can be utilized employing the methodology encountered in the literature.

Design/methodology/approach

A case is presented of a private Spanish hospital, specializing in psychiatric patients, which is owned by a religious congregation and which utilizes a very primitive and informal information system. The case describes the design of the strategic map and the BSC for this hospital.

Findings

The paper concludes that the BSC is applicable to any type of organization, albeit with modifications; a BSC for non‐profit organizations must be modified to include a mission perspective, thus supporting Kaplan's model for non‐profit organizations. Hospitals should also include an additional perspective which provides specific information on social demographic factors regarding the hospital's operating environment.

Originality/value

The contribution of this paper is threefold. First, the case supports Kaplan's inclusion of a mission perspective for non‐profit organizations. Second, it further modifies the non‐profit BSC by including an additional perspective which provides specific information on social demographic factors regarding the hospital's operating environment. The authors are unaware of any instance where this additional perspective has been included in the model. Finally, the case provides a fully developed BSC and strategy map for a hospital which can be used as a template for other health‐care organizations.
Dumbing down performance measures
Authors: Walsh Paul
Published: January 2007

Purpose

The purpose of this paper is to examine why and how firms adopt less‐than‐perfect surrogate measures and, in extreme cases, dumb down measures to support strategic scorecards.

Design/methodology/approach

The paper presents a taxonomy to classify the different types of surrogate measures and workarounds are suggested for evaluating performance when surrogate measures are present.

Findings

The use of low investment surrogate measures is tempting when firms face the prospect of measuring strategic objectives, especially around intangible assets. Current approaches tend to be ad hoc and would benefit from being more systematic.

Practical implications

The approach enables firms to recognise the potential for dumb measures, suggest workarounds and improve current practice for managing with less relevant measures.

Originality/value

The taxonomy and workarounds presented provide greater rigour, insight and legitimacy to the use of surrogate measures in scorecards.
Project outcomes and outputs: making the intangible tangible
Authors: Nogeste Kersti , Walker Derek H.T.
Published: January 2007

Purpose

The purpose of this paper is to introduce and discuss a process for specifying project scope and success criteria more completely – in terms of expected project outcomes, benefits and outputs.

Design/methodology/approach

The paper reports on the third in a series of five action research case studies along with a validation exercise conducted at an Australian state police force senior management conference.

Findings

The findings confirmed that project stakeholders are able to identify, prioritise and define intangible project outcomes when provided with a process for doing so. The process described in this paper provides project stakeholders with the means to cross‐reference hitherto inexplicit intangible outcomes to explicit tangible outputs. Results indicate strong support for the process as a planning/review tool for projects required to deliver a combination of tangible and intangible outcomes.

Research limitations/implications

The series of five action research case studies was drawn from the public sector. Nevertheless, the authors propose that the approach can be applied more generally to projects which require the delivery of intangible project outcomes. The validation exercise conducted at an Australian state police force senior management conference collected workshop attendees' responses to brief pre‐ and post‐workshop surveys. Whilst encouraging, the results should be treated with caution because survey responses were only collected from people responsible for delivering project outcomes, not receiving them.

Originality/value

The key breakthrough contribution of the process described in this paper is the use of outcome profiles to cross‐reference intangible outcomes to tangible outputs; making the intangible tangible.
Is HRCA a concept which summarizes the innovation work in the most intrinsic parts of firms during the last decades?
Authors: Olsson Birgitta
Published: January 2007

Purpose

The purpose of this paper is to give an overview of the concept of HRCA – human resource costing and accounting – and to encourage debate in this research area. The knowledge dimensions or research areas of HRCA could be described by using a simple model or classification scheme. The model could be seen as a way to describe the links between accounting and financial calculation in company development, a development characterized as the innovation of the intrinsic area in a company. The three articles in this issue are also introduced, with a short overview of each of them.

Design/methodology/approach

The objective is achieved by a pure theoretical approach. The subject of the paper is to try to explain the existence of the people dimension in the two knowledge areas of “accounting” and “costing” and link them to the “external” and “internal” organizational perspectives. In the HRCA area the aim is to see and understand the common body for these two areas of research: how to make people more transparent in a company's business. This is referred to as the “people dimension”.

Findings

In the article a model is reported which the author has found to be helpful when discussing the people dimension in organizational innovation. The model is helpful if one wishes to study and understand the innovation work going on in the most intrinsic and traditional parts of a company, usually driven in the same way, by rules and traditions, year after year.

Originality/value

The contribution of the paper is that it introduces the concept of the “people dimension” as the common interest for those dealing with accounting or costing in the forefront of development. The paper is of value for those dealing with trying to understand why human and intellectual capital has not become more accepted as something to be made more transparent in accounting and costing.
Strategic human resource utility analysis
Authors: Rowold Jens , Mönninghoff Martina
Published: January 2007

Purpose

As the implementation and acceptance of utility analyses are afflicted by several problems, this paper sets out to describe how to circumvent these problems by implementing a new framework for utility analysis.

Design/methodology/approach

The HC BRidge™ model, developed by Boudreau and Ramstad, was implemented to determine the utility of assessment centers within a call center company.

Findings

The results demonstrate the utility of the assessment centers and the usefulness of the HC BRidge™ model.

Research limitations/implications

Future research should clarify under which conditions human resource specialists can communicate effectively and reach an optimal decision within the HC BRidge™ model of utility analysis.

Practical implications

It is highlighted how human resource experts can assist in using utility analyses (as a component of HR strategy) for decision‐making processes concerning limited organizational resources.

Originality/value

To demonstrate the usefulness and value of the HC BRidge™ model for both researchers and practitioners.
Conceptualizing and measuring the economic value of human capital of the third kind
Authors: Flamholtz Eric
Published: January 2007

Purpose

The purpose of this paper is to deal with the conceptualization and measurement of the economic value of what we have termed “human capital of the third kind”, i.e. corporate culture. It also seeks to draw upon empirical research from the field of culture management to show how the economic value of human capital of the third kind can be measured.

Design/methodology/approach

The paper presents a theoretical framework as well as some empirical research to show how economic value of the third kind can be measured.

Findings

This has provided a different conceptualization of human capital relevant to human resources accounting. It has presented a typology of human capital consisting of three types: the economic value of individuals; the economic value of groups or teams; and the economic value of the total human organization. The paper also summarized an empirical investigation relevant to the economic value of human capital of the third kind. The results of this empirical investigation provide support for the notion that culture, or human capital of the third kind, is a significant component of overall financial success. While the results are not completely definitive, they do provide statistically significant evidence of the impact of culture as a component of human capital. This, in turn, opens the way to a new approach to human resource accounting and value measurement.

Research limitations/implications

Based on this finding, we can conclude that human capital of the third kind (corporate culture) can be measured and that it does have a statistically significant impact upon financial performance. This opens the way to a new direction in human resource accounting.

Originality/value

This paper presents a redefinition of the overall global concept of human capital, and points the way to a new direction for future research in human resource accounting.