bluuebunny/crossref_metadata_2025 huggingface dataset:
An analysis of the costs of resilient reinstatement of flood affected properties
Authors: Joseph Rotimi , Proverbs David , Lamond Jessica , Wassell Peter
Published: September 2011

Purpose

Recently, the focus of UK and European flood risk management policy has been towards promoting the uptake of property level flood adaptation measures. Despite this focus, the take‐up of property level flood adaptation measures (both resilient and resistant) remains very low. One of the apparent barriers to uptake is the cost of installing such measures. This study aims to investigate the cost of adopting resilient reinstatement measures by considering a small number of actual properties that were flooded in Cockermouth during 2009.

Design/methodology/approach

Secondary data obtained from a loss adjusting company provides the basis for analysis. The data take into consideration the cost benefit of resilient repair, assuming the same properties were flooded again. The traditional reinstatement costs were established as the actual cost of putting the properties back in a like‐for‐like manner while resilient reinstatement costs were established by creating new resilient repair schedules based on recommended good practice.

Findings

The results of the study show that the percentage extra cost for resilient reinstatement over traditional repair cost ranged from 23 to 58 per cent with a mean of 34 per cent depending on the house type. However, while resilient repairs were found to be more expensive than traditional (i.e. like‐for‐like) methods, they were found to significantly reduce the repair costs assuming a subsequent flood were to take place. Resilient flood mitigation measures seem most promising and, given repeat flooding, will help in limiting the cost of repairs up to as much as 73 per cent for properties with a 20 per cent annual chance of flooding, which indicates that the up‐front investment would be recovered following a single subsequent flood event.

Originality/value

The uptake of resilient reinstatement among the floodplain property owners in the UK is very low and one of the reasons for the low uptake is lack of understanding of the cost and benefit of adopting such measures. While there have been previous studies towards investigating the costs of resilient reinstatement, it is believed that this is the first to use real claims data and information to analyse the tangible costs/benefits of resilient reinstatement.
No‐fines concrete in the UK social housing stock: 50 years on
Authors: Sommerville James , Craig Nigel , Charles Antoinette
Published: September 2011

Purpose

No‐fines concrete (NFC) is an open textured cellular concrete obtained by eliminating either fines or sand from the normal concrete mix. Research in the 1950s showed this material to be capable of energy and cement savings and worthy of being seen as a material that would revolutionise the way affordable homes could be built. In today's context, it may be argued that homes built using this material suffer from fuel poverty as a result of their thermal performance characteristics. This paper seeks to discuss the performance characteristics of NFC in social housing by identifying the nature of the material and the influence of pore structure on heat loss through the fabric of the building.

Design/methodology/approach

Exploratory work was carried out to determine the build and performance characteristics of NFC as used in a range of social housing units. The work includes both laboratory tests and site investigations to identify the physical, thermal, visual and quality characteristics of NFC in cores taken from existing housing units in Irvine, Scotland and units cast in the lab.

Findings

The findings from the tests are used to discuss the actual characteristics of NFC and highlight the nature of pores in NFC and, their influence on heat loss through the external fabric.

Practical implications

Identifying the nature of pores in NFC helps provide approaches towards optimising solutions aimed at improving the thermal performance of the building.

Originality/value

This paper is the first to discuss the on‐site build and performance characteristics of NFC and the nature and influence of pores on the thermal performance of NFC.
Evaluation of structural irregularities based on architectural design considerations in Turkey
Authors: İnan Tugba , Korkmaz Koray
Published: September 2011

Purpose

The purpose of this research is to show significant points which can be used in the architectural design process by investigating the basic principles of earthquake resistant design (ERD) in a deductive format and to contribute to the architectural perception in ERD.

Design/methodology/approach

First, the structural irregularity types are examined depending on the rules defined in the Turkish Earthquake Code, 2007 (TEC). Then, architectural design failures related to earthquake resistance of buildings under earthquake loading are visualized and solution suggestions in literature are described in detail by supported drawings.

Findings

The problems causing structural irregularities are investigated deeply with given solutions in literature. It is obtained that the significant factors affecting the earthquake performance of structures are: architectural form, structural configuration, slenderness ratio, the location and rate of floor openings, projection rates and symmetry, rigidity and strength differences between floors, short columns, pounding effect. Social implications – The practical design decision rules can contribute to the phenomena of earthquake resistant architectural design and can encourage adoption of these rules in building industry.

Originality/value

This study aims to gain an understanding of the problems in projects in terms of structural irregularities, and then manage to solve the problems using problem‐oriented approaches. The suggested solutions can be adopted and applied to future projects for designing earthquake resistant buildings.
Assessment of factors influencing the development and implementation of the architectural program
Authors: Juaim Mohammed N. , Hassanain Mohammad A.
Published: September 2011

Purpose

The objective of this paper is to present an assessment of the factors that influence the process of developing and implementing the architectural program (design brief) for buildings projects.

Design/methodology/approach

Published literature has been analyzed and interviews with a group of design professionals and owner's representatives were conducted for the purpose of identifying the factors that influence the process of developing and implementing the architectural program for building projects. This resulted in the identification of 28 factors, which were classified into several groups. A questionnaire was developed that included the identified factors to assess their level of importance. Responses to the survey were received from 50 Architectural/Engineering (A/E) design firms and three major owners of building projects. These 53 respondents were distributed throughout the Eastern Province, Riyadh and Jeddah in Saudi Arabia.

Findings

The research has confirmed the importance of all the identified factors, and identified the most influential factors in each of the factor groups. The survey findings indicate that the respondents recognize the significance of the factors that relate to the architectural programmer, the role of communication throughout the programming process, the program data, the management and control of the architectural programming process, the allocated time and budget, and the owner and their representatives, in descending order, respectively when endeavoring on the development and implementation of the architectural program for building projects.

Originality/value

This paper provides a practical value to architectural programmers, design professionals, facility managers, and building owners endeavoring on planning, designing, constructing, and operating new building projects.
Impact of the CFO's affiliation on auditor independence
Authors: Martinov‐Bennie Nonna , Cohen Jeffrey , Simnett Roger
Published: September 2011

Purpose

The purpose of this paper is to examine the potential impact of two affiliation factors, as encapsulated by the chief financial officer's (CFO) prior organizational (alumnus vs non‐alumnus) and professional background (audit vs non‐audit ex‐partner), on auditor independence in post‐Enron and post‐HIH era.

Design/methodology/approach

The study is a 2×2 factorial between subjects experimental design with 52 audit partners and managers as participants. The two manipulated independent variables are client CFO prior firm affiliation (alumni vs non‐alumni) and professional background (audit partner vs non‐audit partner providing taxation, accounting and other non‐audit services).

Findings

The results of the study do not appear to signal loss of independence and professional skepticism in auditors' judgment when dealing with an alumni or ex‐auditor CFO. On average, auditors' endorsement of the client's preferred aggressive accounting treatment is low and the audit adjustment is material and significantly greater than the client's proposed adjustment.

Originality/value

The 2001 corporate collapses of Enron in the USA and HIH in Australia have reshaped the auditing profession. HIH, the most publicized corporate fraud in Australia resulting in estimated losses of $5 billion, was partly blamed on Arthur Andersen yielding to management's aggressive accounting policies and failure to display independence as a result of close relationships between the former partners and the audit team. As distinct from a number of prior studies conducted pre‐Enron and pre‐HIH, the results of this study, conducted with experienced audit professionals in Australia, do not support a loss of independence and professional skepticism by auditors in the current post‐Enron and post‐HIH environment and are consistent with the findings of the only other recent experimental study by Kerler III and Killough examining the closeness of the auditor‐client relationship. The results are also consistent with results of recent archival studies which find a decline in earnings management behavior, either because of reduced management incentives or reduced auditor willingness to consent. The evidence of this study lends supports to the latter explanation.
Corporate environmental responsibility and audit risk
Authors: Mindak Mary , Heltzer Wendy
Published: September 2011

Purpose

The purpose of this paper is to examine the relationship between and corporate environmental responsibility (CER) and audit risk.

Design/methodology/approach

A survey participation request was mailed to 5,008 US auditors at random. The request provided a link to an electronic survey. The final sample consists of anonymous responses from 163 auditors.

Findings

The authors find that auditors, on average, do not perceive a significant relationship between corporate environmental strengths and audit risk; however, they do perceive an increase in audit risk among firms with corporate environmental concerns. Use of CER in the risk assessment process also varies across types of CER: 15 per cent of auditors use corporate environmental strengths to assess audit risk, while 43 per cent of auditors use corporate environmental concerns to assess audit risk. Perception of the CER/audit risk relationship is a significant determinant of CER use. Finally, both types of CER are found to have average usefulness in the risk assessment process.

Research limitations/implications

The findings are limited to US auditors; results may not be transferable to other countries.

Originality/value

Studies involving the impact of CER on earnings generally involve archival data. By examining the impact of CER on audit risk, using a unique dataset, the authors present a different and timely setting to study the CER/earnings relationship. To the best of the authors' knowledge, this is the first paper to document the relationship between CER and audit risk.
Internal auditing in the Americas
Authors: Burnaby Priscilla A. , Hass Susan
Published: September 2011

Purpose

Increased globalization and cross border trade suggest the importance of consistency in internal controls and the internal auditing activities within organizations when doing business with a region's neighbors. The purpose of this paper is to investigate whether there are differences in the demographics of internal auditors in the neighboring regions of the USA, Canada, and many Latin American countries, their organizations' compliance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing (Standards), and the skills and competencies that are most important to perform the profession of internal auditing.

Design/methodology/approach

Data were selected from the IIA's 2006 Common Body of Knowledge database created by the Institute of Internal Auditors Research Foundation. χ2‐tests or F‐tests were used to determine if there were differences in the responses between internal auditors from the US, Canadian and Latin American respondents.

Findings

Although there is less compliance and greater satisfaction with the Standards in participating Latin American countries, the findings indicate remarkable consistency in the USA, Canada, and Latin American countries in their application and compliance with the Standards and the kinds of skills and competencies respondents indicate are important for the practice of internal auditing. Global competition, increased communication and global stakeholder expectations have resulted in increased utilization of internal auditing in the Americas.

Practical implications

Reliability of organizational systems, output and performance must be continually evaluated to ensure effectiveness, efficiency and compliance with entity policies and procedures. One role of the internal auditor is to evaluate this performance using globally accepted Standards, frameworks and procedures. Adding value by making suggestions for system improvements and to provide assurance on the adequacy of system controls to stakeholders at all levels and geographical locations should insure the future of the internal auditing profession.

Originality/value

There has been nothing written about the comparison of the internal auditing profession's usage of the IIA Standards in the USA, Canada, and Latin America. As many organizations are doing business across these borders, reliance on the information provided by their suppliers and customers is important to executives. Systems that are monitored by internal auditors who follow the IIA's Standards should provide more assurance about the reliability of that information. This paper compares the usage of the IIA's Standards by internal auditors in the USA, Canada, and participating Latin American countries.
Corporate marketing myopia and the inexorable rise of a corporate marketing logic
Authors: Balmer John M.T.
Published: September 2011

Purpose

This article outlines the nature of corporate marketing myopia and details the salient characteristics of a corporate marketing logic. The notion of identity‐based views of the firm is held to be highly meaningful to the comprehension of corporate marketing. In addition, the paper aims to broaden the understanding of the antecedents of corporate marketing by making reference to earlier, integrative endeavours (sensory integration, design integration, communications integration, branding integration and identity integration).

Design/methodology/approach

The commentary explains the nature, antecedents, and benefits of an organisation‐wide corporate marketing logic.

Findings

A corporate marketing logic characterises those organisations which realise their institutions and corporate brands can be important sources of differentiation. Moreover, it is held that organisations need to be involved in multi‐lateral relationships vis‐à‐vis customers, other stakeholders and with society at large. It is also mindful that an organisational marketing orientation should accord sensitivity to CSR/ethical concerns. A key precept of the corporate marketing logic is that it is institution‐wide ethos which is enacted via an organisation's culture. A long and a short definition of corporate marketing are enumerated.

Practical implications

Perceiving organisational marketing via the prism of identity‐based views of the firm and utilising the new corporate marketing mix (the 8Cs of corporate marketing) affords a practical and pragmatic means by which senior managers can foster and maintain a corporate marketing ethos and culture.

Originality/value

A corporate marketing framework is introduced which is informed by: identity‐based views of the firm perspective and by key corporate‐level constructs.
Corporate social responsibility: a corporate marketing perspective
Authors: Hildebrand Diogo , Sen Sankar , Bhattacharya C.B.
Published: September 2011

Purpose

The main goal of this paper is to provide an integrative understanding of corporate social responsibility (CSR) from a corporate marketing perspective, highlighting the critical role of CSR in effective corporate marketing strategies.

Design/methodology/approach

The paper is conceptual and draws on the social identification, organisational identity and corporate marketing literatures from the European and US schools of thought.

Findings

The paper integrates and builds on extant thinking in corporate marketing and CSR to provide an identity‐based conceptualization of CSR. Based on this, it positions CSR as an optimal managerial tool for promoting alignment between multiple corporate identities (e.g. internal, external), which ultimately leads to key benefits for the company.

Originality/value

The paper is the first to highlight the unique role of CSR in being able to align multiple corporate identities. Furthermore, the paper threads together diverse perspectives on corporate identity and marketing to highlight the potential role of CSR in effective corporate marketing.
The nexus between ethical corporate marketing, ethical corporate identity and corporate social responsibility
Authors: Powell Shaun M.
Published: September 2011

Purpose

The commentary aims to consider the nexus between corporate marketing, ethical corporate marketing, ethical corporate identity and corporate social responsibility. It seeks to take an explicit internal organisational perspective. It also aims to identify future research avenues.

Design/methodology/approach

The commentary explains the relevance of the previous interlinking concepts with a discussion based on a review of past and current research.

Findings

While highlighting the need for a fundamental reappraisal of marketing at the organisational level, it outlines potential problems and pitfalls with internal organisational ethical alignment, between employees and their organisation's ethical corporate identity.

Practical implications

Enhanced appreciation for ethical corporate marketing and identity along with some of the challenges faced with internal ethical alignment, can help organisations and institutions to become more astute with the management of internal stakeholder relationships.

Originality/value

The employee perspective for ethical corporate marketing, ethical corporate identity and corporate social responsibility are all relatively under‐researched. This commentary attempts to address this by providing an overview of these intertwining concepts in relation to internal ethical concerns.
Identification with an organisation as a dual construct
Authors: Podnar Klement , Golob Urša , Jančič Zlatko
Published: September 2011

Purpose

The purpose of this paper is to advance understanding of an individual's identification with an organisation (“organisational identification”) and propose a scale for its measurement, by means of a study drawing on the literature of corporate marketing, and group and corporate identification.

Design/methodology/approach

Factor analysis was applied to data collected by questionnaire from two independent samples of 200 and 525 respondents, in Slovenia, to test the causal‐path relationship of group and corporate identification to “organisational identification”.

Findings

Contrary to the prevailing wisdom, “organisational identification” is not a unidimensional construct, but comprises identification with the organisation both as a collective of individuals, and as a social entity. Results confirm the proposed structure of organisational identification, and the sound quality of the scale for its measurement.

Practical implications

The findings suggest a means for marketing strategists and managers to predict the forms of organisational identification in their organisations, undertake appropriate initiatives for its general enhancement, and thereby strengthen corporate performance.

Originality/value

This study offers two statistically verified scales for measuring group and corporate identification, and thus has important implications for the existing literature of corporate marketing and organisational identification.
The role of other customer effect in corporate marketing
Authors: Karaosmanoğlu Elif , Banu Elmadağ Baş Ayşe , Zhang Jingyun (Kay)
Published: September 2011

Purpose

By drawing on theories of social identity, attraction, social comparison and consumer identification, this research seeks to examine how consumers' perceptions of other customers of an organisation (the other customer effect) may have an influence on corporate image and consumer‐company identification. This study aims to test a model integrating these constructs in two contexts, i.e. products and services. It also seeks to investigate the attitudinal and behavioural consequences of a favourable corporate image in order to provide more insights to the argument that a corporate marketing approach helps to enhance marketing performance.

Design/methodology/approach

A survey of a convenience sample of 383 adult consumers is conducted. Structural Equation Modelling (SEM) is employed in order to test the proposed model. An alternative model is examined both in products and in services contexts.

Findings

The results indicate that perceptions about other customers influence customers' affective and behavioural reactions towards a company for both products and services. This finding suggests that corporate‐level marketing activities aiming to increase interaction among consumers lead to favourable corporate image and higher consumer‐company identification and hence desirable marketing outcomes. Furthermore, results show that for services the other customer effect is more prominent than for product offerings.

Originality/value

This study extends the concept of other customer effect to the context of corporate image and consumer‐company identification studies. It provides evidence that shifting towards corporate‐level marketing gives organisations another avenue for gaining a distinct position in the minds of consumers. Furthermore, by addressing both service and product contexts, it shows that other customer effect may exist beyond services studies.
Corporate marketing in the stock market
Authors: Aspara Jaakko , Tikkanen Henrikki
Published: September 2011

Purpose

The purpose of this paper is to contribute to the corporate marketing literature by examining how an individual's identification with a company influences their willingness to invest in the company's shares.

Design/methodology/approach

A set of hypotheses was developed, based on theory, and survey data were obtained from 440 individuals in order to test the hypotheses. The data pertained to the individuals' recent decisions to invest in particular companies' shares, and to the degree of their identification with the companies' identities. The analysis method was PLS path modelling.

Findings

First, an individual's identification with a company was found to have a positive effect on their determination to invest in the company's shares rather than in other companies' shares that have approximately similar expected financial returns/risks. Second, company identification was found to elicit preparedness to invest in the company's shares with lower financial returns expected from the shares than from other shares. Both influences were partly mediated by the individual's willingness to give support to a company with which they identify.

Research limitations/implications

The study pertains to company identification of individual investors; institutional (and professional) investors are beyond the scope of the paper. Also, the sample focuses on investors in a single country (Finland), and the data may involve some self‐reporting and retrospection biases.

Practical implications

Considering corporate marketing in the stock markets, individuals who identify with the company are identified as worthwhile targets when the company seeks to attract new investors.

Originality/value

The paper provides theoretical grounding for and empirical evidence of the positive influence of company identification on individuals' willingness to invest in companies' shares. It is a novel finding for corporate marketing literature that individuals express their identification with a corporate brand also through investing in its shares.
Acquisitions and network identity change
Authors: Öberg Christina , Grundström Christina , Jönsson Petter
Published: September 2011

Purpose

The purpose of the paper is to discuss whether or not an acquisition changes the network identity of an acquired firm and, if so, how. This study aims to bring new insights to the corporate marketing field, as it examines corporate identity in the context of how a company is perceived because of its relationships with other firms. The focus of this research is acquired innovative firms.

Design/methodology/approach

This paper adopts a multiple case study approach. Data on four acquisitions of innovative firms were collected using 41 interviews, which were supplemented with secondary data.

Findings

Based on the case studies, it can be concluded that the network identity of the acquired firms does change following an acquisition. The acquired firms inherited the acquirers' identity, regardless of whether or not the companies were integrated. Previous, present and potential business partners regarded the innovative firms as being more solvent, but distanced themselves. In addition, some of them regarded the innovative firms as competitors.

Practical implications

Changes in the way a firm is perceived by its business partners, following an acquisition, will influence the future business operations of the firm. Expected changes to business relationships should ideally be considered part of due diligence. Acquirers need to consider how they can minimise the risks associated with business partners' changed perceptions of acquired firms.

Originality/value

This paper contributes to the research on identity, through discussion of the consequences of an acquisition for the identity and relationships of a firm. It also contributes to the existing corporate marketing literature, through consideration of perceptions at a network level. Furthermore, this paper contributes to merger and acquisition literature, by highlighting the influence of ownership on relationships with external parties.
Corporate identity as an enabler and constraint on the pursuit of corporate objectives
Authors: Leitch Shirley , Davenport Sally
Published: September 2011

Purpose

The purpose of this paper is to examine the relationship between corporate identity, corporate marketing and the pursuit of corporate objectives, particularly those objectives that require action at a societal level.

Design/methodology/approach

The research is based on a literature review and an holistic, multiple method case study, drawing on e‐mail newsletters, interviews, web sites, media articles and organizational documents.

Findings

Corporate identity may serve as a constraint on behaviour that limits strategic and tactical options. It may also constitute a strategic resource that enables action. The seven distinctive characteristics of front organizations identified in the paper enable them to overcome some of the constraints experienced by other organizational types in pursuing corporate objectives requiring action at a societal level.

Research limitations/implications

Future research directions include: analysis and theory development in relation to the design and marketing of a “packaged present” CI; the expansion of this analysis to other types of temporary organizations; and further exploration of the implications of temporality for corporate marketing.

Practical implications

Deploying an “active” definition of corporate identity can take practitioners beyond the audit‐based approach, with its focus on understanding “what the organization is”, to a strategic approach to corporate marketing focused on the temporal question “what does the organization wish to become?”

Originality/value

This paper begins to address two significant gaps in the corporate marketing and corporate identity literatures: the first in relation to corporate identity and temporality; and the second in relation to temporary organizations, particularly front organizations. The paper identifies seven distinctive characteristics of front organizations, which provide the basis for future research.
Internal branding process: key mechanisms, outcomes and moderating factors
Authors: Punjaisri Khanyapuss , Wilson Alan
Published: September 2011

Purpose

This study seeks to focus on front‐line service employees and their views of internal branding and the extent to which personal and job‐specific factors impact on the success of internal branding in the reinforcement of brand identification and brand loyalty among service employees.

Design/methodology/approach

The research, based on a multiple case study representing the hotel industry in Thailand, involved the completion of 30 in‐depth qualitative interviews with customer‐interface employees followed by a quantitative survey with 680 customer‐interface employees located in five major hotels.

Findings

Corporate service brands need to coordinate internal branding activity to enhance their employees' identification with, commitment to, and loyalty to, the brand. The relationships between the concepts of identification, commitment and loyalty of employees are determined. Personal variables such as age, education, and length of service as well as situational factors regarding their work environment are found to have moderating effects on the effectiveness of the internal branding process.

Practical implications

The paper highlights the importance of internal branding on employees' brand identification, commitment and loyalty. However, management should also be aware that the impact of internal branding would not be constant across all employees within an organisation. Personal variables such as age, educational background, and length of service with the brand should also be taken into account. The impact of internal branding on an employee's attitudes and behaviour are heightened when employees are satisfied with their workplace. As such, internal branding cannot be looked at in isolation and is unlikely to be successful if the work environment is not conducive to the employees and the brand values.

Originality/value

Much of the work on internal branding is conceptual and based on small‐scale studies undertaken with management or consultants. This paper provides empirical evidence from the front‐line service employees' perspective on the relationships between internal branding and brand identification, brand commitment, brand loyalty and brand performance. It also provides an empirical investigation of potential moderators for internal branding.
From go to woe
Authors: Irvine Helen
Published: September 2011

Purpose

The aim of this paper is to examine the process of change in an Australian not‐for‐profit organization, from a cash‐based to an accrual‐based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption and the technical realities of the new system.

Design/methodology/approach

Data were gathered from interviews, documents and meetings, and were contextualized and interpreted using institutional theory.

Findings

The decision to change to accrual accounting was made at the top of the organizational hierarchy in response to institutional pressure to present a corporate image. The implementation of the new system was poorly conceived, inadequately resourced, and hampered by an authoritarian structure that effectively ignored the technical incompetence and training needs of many accounting staff. This resulted in an accounting system half way between cash and accrual, and very different from the system as it had been promoted. The process caused conflict at all levels of the organizational hierarchy.

Research limitations/implications

Accounting in not‐for‐profit organizations is an under‐researched area offering potential for fruitful research in a changing institutional landscape. This institutional approach, while offering just one interpretation of the qualitative data gathered in this project, provides valuable insights about the process of change.

Practical implications

Not‐for‐profit organizations play a vital economic and social role, and need carefully to assess their responses to ongoing institutional pressures. In implementing change, they face the challenge of balancing the promotion of an institutionally acceptable image and the need for technical efficiencies.

Originality/value

The examination of change in an organization provides a rich context for the exploration of the dynamic, problematic process by which a new accounting practice is embedded and institutionalized.
In pursuit of environmental excellence
Authors: Zaman Mir Monir , Shiraz Rahaman Abu
Published: September 2011

Purpose

This paper aims to provide a stakeholder analysis of the environmental management strategies and a two‐dimensional (economic and environmental) performance of an Australian energy company that seeks environmental excellence. Unlike the dominant largely positivistic studies which seek an association between environmental and financial performance, the paper aims to use the richness of a case study methodology to gain a deeper understanding of how environmental concerns are handled and what outcomes in terms of environmental and economic performance are achieved.

Design/methodology/approach

An in‐depth case study approach involving interviews, archival material and site visits is used in this paper. It starts with a brief engagement with the largely positivistic literature, highlighting the major deficiencies of this scholarship and then presents a more interpretive empirical analysis using an Australian energy company.

Findings

The paper finds that there are socio‐political processes that are enlisted to control, monitor, and instil discipline in the organization's pursuit of its social initiatives, which help to improve both its financial and environmental performance.

Practical implications

The paper provides evidence that environmental and economic performance are not always mutually exclusive, and corporate entities can excel in both simultaneously. The paper also provides evidence that the environmental strategies may be overt attempts at pushing the socio‐political agenda of the dominant stakeholder group. What seems like a win‐win situation may only represent a political‐ethical attempt to promote environmentalism in the Australian energy sector.

Originality/value

This paper uses a two‐stage investigation process to extend one's understanding of the relationship between corporate environmental and financial performance. First, evidence of improving environmental and financial performance of an energy company is provided, and then the paper explores why and how this relationship exists in the second stage of the analysis. The mainstream and critical accounting literature is bridged by focusing on issues that are largely the domain of one sub‐literature with a differentiated case study that is largely encouraged in the other.
Bankrupt accountants and lawyers
Authors: Lee Thomas A.
Published: September 2011

Purpose

The purpose of this paper is to study the incidence, impact, and consequences of accountant and lawyer bankruptcies in Victorian Scotland. The paper examines these bankruptcies in the context of an emerging profession separating from an established legal profession as part of the rise of professionalism in the Victorian Age.

Design/methodology/approach

The paper reports data describing 135 accountant and 361 lawyer bankruptcies declared between 1855 and 1904. It uses theories of the rise of professionalism, signals of movement to occupational ascendancy, and social attitudes to money to provide explanations of the incidence, impact, and consequences of these bankruptcies. The paper also examines bankruptcy and the early disciplinary codes of professional accountancy associations.

Findings

Despite a trend of general decline in total, accountant, and lawyer bankruptcies in Scotland through the Victorian Age, there is no consistency over time between accountant and lawyer bankruptcies and economic conditions. Bankrupt accountants were typically unregulated as professionals in contrast with bankrupt lawyers who were usually regulated. Accountant and lawyer bankruptcies predominantly involved experienced practitioners, location in major cities, and administration by professional accountants. Bankruptcy was associated with criminal activity in a minority of cases in each profession. There was inconsistency in the post‐bankruptcy disciplining of bankrupt accountants and lawyers, and post‐bankruptcy loss of economic status in both professions.

Practical implications

The paper contributes to the Victorian history of institutionalised professions such as accounting and law. It demonstrates the presence of marginal practitioners in emerging and established professions, the need to study professionalisation in social context, and the impact of bankruptcy on discipline in an emerging profession.

Originality/value

The paper represents the first contextualised study of bankruptcy among professionals generally and accountants and lawyers, particularly in the Victorian Age.
“Breaking up the sky”
Authors: Smith David , Jacobs Kerry
Published: September 2011

Purpose

This paper aims to present an examination of the characterisation of accounting and accountants in popular music. Some authors have considered the place of accounting in popular culture and the social perceptions of accounting and accountants. This research aims to advance this work by suggesting that music both offers a powerful insight into social perceptions of accounting, and serves both to reflect and reinforce these perceptions.

Design/methodology/approach

Songs featuring accountants were identified, which was verified by a search of song lyric databases using the search terms “accountant/s”, “accounting” and “accounts” and accounting terms. The lyrics were analysed on the basis of how the accountants or accounting activity were presented, and a taxonomy was established.

Findings

Some songs reflect the image of the accountant as both the facilitator and accoutrement of positions of wealth and privilege. The dark side of the image is the assertion that the accountant will abuse their position of trust. The final, and perhaps most sinister image, is that of accountants as the perpetrators of fraud and deception. It is concluded that these images of accountants and accounting illustrate that the accounting profession is facing a significant challenge in terms of its image and relationship to the public.

Originality/value

This study is the first to consider the characterisation of accountants/accounting in popular music. Recent representations have tended to characterise accounting and accountants in a particularly negative light. Accountants are presented as agents in the destruction of the environment, exploiters of the poor, accessories and agents of the wealthy and constructors of a“truth” that benefits the rich. Overall, the representation of accounting in music tends to fit the position adopted by many of the most critical accounting authors. A particular aspect of the oppressive role exercised by accountants and accounting in society is as the embodiment of, and advocate for, or even a metaphor for, a particular form of economic reason that progressively suppresses and destroys relationships, the environment and artistic creativity in the interest of financial gain.
In the pudding factory
Authors: Tyndale Ray
Published: September 2011

Purpose

The poem aims to be a reflection on the tension between dedication to the task and the temptation to take one's own reward as a worker.

Design/methodology/approach

The approach takes the form of a fictional poem.

Findings

The poem presents the tension between, on the one hand, workers' productivity and the regimented factory system that relies on the labour force and, on the other hand, the workers' desire to take some immediate benefits from the fruits of their effort.

Research limitations/implications

The poem prompts consideration of the place of the worker, particularly in mass production factories, as a complex human element rather than merely a provider of labour.

Originality/value

The poem presents a personal and concise portrayal of the human in the greater machine of modern production.
Managing healthcare quality in Ghana: a necessity of patient satisfaction
Authors: Ayimbillah Atinga Roger , Abekah‐Nkrumah Gordon , Ameyaw Domfeh Kwame
Published: September 2011

Purpose

The study aims to examine how communication, provider courtesy, support/care, environment of the facility and waiting time significantly predict patients' satisfaction with quality of healthcare in two hospitals located in northern Ghana.

Design/methodology/approach

An exploratory study of which 324 respondents were selected using stratified and convenient sampling techniques. Results are presented using a multiple regression model.

Findings

The results revealed that of the five‐factor model, support/care, environment of the facility and waiting time determine patients' satisfaction with quality of healthcare delivery. The explanatory power of the dependent variable was explained by 51 percent.

Originality/value

The findings suggest that internal and external health sector stakeholders may possibly use this study as a precursor to improve service quality in the two hospitals in particular and others in general.
Primary care patient satisfaction segmentation
Authors: Qu Haiyan , Platonova Elena A. , Norman Kennedy Karen , Shewchuk Richard M.
Published: September 2011

Purpose

The aim of this study is to examine patient satisfaction with non‐physician staff as related to patient demographics, satisfaction with physician, and intentions to recommend their physicians to others.

Design/methodology/approach

A survey was conducted at two internal medicine primary care clinics affiliated with a major university health system. A latent class analysis was used to detect patient subpopulations based on profiles of response for five satisfaction‐with‐staff indicators.

Findings

The response rate was 86.46 percent (479 of 554). Analyses revealed four patient subpopulation segments. Segment I (n=241) patients uniformly indicated a high level of satisfaction across the five satisfaction‐with‐staff indicators. These patients tended to be older and less educated, and have lower incomes relative to patients in other segments. Patients in Segment II (n=83) expressed satisfaction with staff caring and need accommodation, but dissatisfaction with access to their physicians. Patients in Segment III (n=51) indicated high levels of satisfaction with access and low levels of satisfaction with staff caring and need accommodation. Segment IV (n=104) patients uniformly expressed low levels of satisfaction across all indicators and generally were younger and more educated, as well as had higher incomes than other patients.

Originality/value

Patients have different expectations from their non‐physician staff, e.g. younger, more affluent, and educated patients expressed dissatisfaction with staff. This suggests that non‐physician staff should provide extra/further responsiveness to have these patients' needs met. Generally, approaches that are differentially targeted to specific patient subgroups are likely to be more efficient and patient‐oriented than undifferentiated approaches.
The variables influencing consumer information search strategies
Authors: Haluk Köksal Mehmet
Published: September 2011

Purpose

The purpose of the study is to examine the personal, situational and socio‐demographic factors influencing consumer information search strategies whilst Christmas shopping in a religiously‐diverse Middle Eastern country: Lebanon.

Design/methodology/approach

A structured questionnaire (adopted from Laroche, Saad, Browne, Cleveland, and Kim) was employed as the data collection procedure. Respondents were chosen by systematic random sampling in malls, department stores and retail outlets in the Lebanese capital, Beirut for over a three‐week period immediately prior to Christmas Day, 25 December 2008. The study sample comprised 400 respondents: 188 female and 212 male.

Findings

The study identified the effects of some personal and situational factors on the different consumer information search strategies. Of the personal factors, it was found that the bargain hunters sought general and specific information as well as information from sales staff, whilst the leader type looked for general and specific information. The study also determined that risky and costly gifts, strict budgets and the amount of money spent on gifts were the main situational factors influencing each type of consumer information search.

Originality/value

Most of the literature has focused on Christmas shopping in Western countries, yet this study attempts to investigate it in the Middle East. It is hoped that by enhancing the understanding of the impact of Christmas shopping in non‐Western countries the findings will contribute to the literature on this subject.
Measuring service quality in retail loyalty programmes (LPSQual)
Authors: Asiah Omar Nor , Musa Rosidah
Published: September 2011

Purpose

This research aims to empirically develop a reliable and valid scale for measuring the service quality of retail loyalty programmes (loyalty programme service quality (LPSQual)) in the context of department stores and superstores in Malaysia.

Design/methodology/approach

By adapting the process proposed by Churchill for developing measures of marketing constructs, an instrument to assess LPSQual in Malaysia is formulated. The methodology consists of developing the scale based on a literature review and qualitative method. The proposed scale is then purified and validated through exploratory factor analysis and confirmatory factor analysis.

Findings

The proposed instrument (LPSQual) contains 26 attributes in seven dimensions: reward, tangibility, policy, information usefulness, courteousness/helpfulness, personalization and communication.

Research limitations/implications

Further testing of the scales across multiple contexts is necessary for validity enhancement.

Practical implications

Retail managers must give serious thought to the non‐material or “soft‐benefits” component in a loyalty programme which emphasizes courteous/helpful and personalized services. Thus, managers need to focus on service personnel by providing training to upgrade employees' skills in creating and delivering pleasant experience/service encounters to cardholders.

Originality/value

The main contribution of this paper is the development and validation of a new scale called LPSQual, which focuses on service quality in a loyalty programme. On the one hand, it is a pioneer in the study of service quality in loyalty programmes and, on the other hand, it confirms results from other researches on non‐material strategies that can be used in loyalty programmes.