bluuebunny/crossref_metadata_2025 huggingface dataset:
InfoMall: an innovative strategy for high‐performance computing and
communications applications development
Authors: Mills Kim , Fox Geoffrey
Published: June 2007

InfoMall is a program led by the Northeast Parallel Architectures Center
featuring a partnership of approximately twenty‐four organizations with
a plan for accelerating development of the High‐Performance Computing
and Communications (HPCC) software and systems industry. HPCC is a
critical technology where the United States has clear international
leadership and which will have unprecedented impact on industry,
education, society, and defense. The communications component of HPCC is
critical to developing HPCC products. Acceptance of HPCC by these
real‐world sectors has been delayed by the extremely hard problem of
HPCC software development. InfoMall employs a novel technology
development strategy involving closely linked programs in technology
extraction and certification, software development, marketing,
education, and training, economic development, and small business
support. The process is constructured and explained by analogy to a
full‐service set of stores in a shopping mall.
Adaptive computing and the internet: One step forward, two steps back?
Authors: Lazzaro Joseph J.
Published: June 2007

Advances in adaptive computing technology provide opportunities for
people with disabilities to access information and participate in
society. But some networking tools, especially those based on graphical
user interfaces, threaten to erode the accessibility of electronic
resources. This paper offers a brief overview of adaptive technology for
computers and networking and identifies a number of issues that must be
addressed in order for people with disabilities to become full
participants in online activities.
Notes from the grassroots: online lobbying in Canada
Authors: Yerxa Shawn W. , Moll Marita
Published: June 2007

The Public Advisory Council on Information Highway Policy (PACIHP)
project is discussed in terms of activities, difficulties, successes,
impact, motivations, and background. This paper is presented in two
parts. The first part details how project organizers have attempted to
involve the online community in the policy‐making process, the
techniques used, and the community′s and policymakers′ response to the
initiative. Some preliminary observations about the project′s impact are
also discussed. The second part presents an overview of the Canadian
regulatory and political environment. The specific trends identified
have contributed to the authors′ concerns, providing some of the
motivation for the project. In conclusion, thoughts on the future of
computer‐mediated communication and its potential for democratizing
politics are presented.
Civic networking in the United States: A report by Columbia University
students
Authors: Kathleen Molz R.
Published: June 2007

During the 1994 spring semester, twelve students, enrolled in Columbia
University′s graduate program in public policy and administration and
explored the new phenomenon of civic networking for a workshop in
applied public policy analysis. Each workshop is required to be
sponsored by a governmental client, which in this case was the US
National Commission on Libraries and Information Science. The commission
was interested in ascertaining the range of activities sponsored by the
networks and in determining their involvement or lack of involvement
with local public libraries. Participating in this project were
representatives of twenty‐four civic networks, who answered telephone
queries covering a range of topics dealing with network services, users,
goals, funding, governance, technical design, social benefits,
government information provision, evaluation, and definition. This paper
summarizes the findings of the students′ investigation.
Linking the Community and the University
Authors: Lynn Frances M.
Published: June 2007

Discusses research and service collaborations between universities and community‐based organizations. Examines factors that promote effective university‐community research and service collaboration, based on the 15‐year experience of the Environmental Resource Program at the University of North Carolina at Chapel Hill.
Student Outcomes and State Policy in Public Higher Education
Authors: Bastedo Michael N.
Published: June 2007

Looks at the relationship between funding and accountability in US higher education. Discusses the shift in emphasis from financial accountability to holding institutions accountable for student outcomes, and the resultant impact on academic and admissions policies.
A Comment on the Interview with UNC President Molly Broad
Authors: Van Alstyne William W.
Published: June 2007

A commentary on a previous interview with the University of North Carolina President, Molly Broad. Discusses the issue of academic freedom under the First Amendment, and the importance of adhering to tenure standards to protect this academic freedom.
To Get to the Future, You Have to Start in the Present
Authors: Fife Jonathan
Published: June 2007

Discusses William G. Spady’s article on the need to educate students for the Information Age, and contrasts this with James L. Morrison’s account of his personal experiences in implementing Spady’s recommendations. Concludes that faculty need to be trained in the skills required in the Information Age, in order to support and facilitate the change in the learning environment.
The Emerging Knowledge Management Approach and Educational Organizations
Authors: Adams Eric C.
Published: June 2007

An evolving digital nervous system now connects an exponentially growing network of individual human beings. This infrastructure has enabled organizations to cultivate the renewable and self‐generating economic resource of human capital. Organizations are beginning to see how technology can increase the intellectual assets of the knowledge workers using it. Industry and education are both shifting from an industrial economy and workforce to that of a knowledge economy staffed by knowledge workers.
Can Politicians “Fix” Education?
Authors: Forest James J.F.
Published: June 2007

A discussion of the key differences between the Republican and the Democrat parties’ views on education at the time of Bush and Gore’s battle for the presidency. The paper bemoans the insidious effects politics can have on the focus and meaning of education in the US.
The Great Transition: A Great Opportunity for US Higher Education
Authors: Rao Mike
Published: June 2007

A discussion of US higher education at the time of the transition from an industrial to a knowledge‐based economy. This is the time when people need to be educated to cope with not just one job for life but a series of different jobs demanding different skills and aptitudes. Universities and colleges have to gear up to meet this demand. One of the big challenges is having the necessary leadership within these institutions to effect the necessary changes.
Promethean Education
Authors: Morris Mary E.S.
Published: June 2007

A knowledge economy demands the ability to adapt snippets of knowledge to different situations – critical thought in another form.
Learning with Technologies: A Virtual and Spiritual Paradox
Authors: Altany Alan
Published: June 2007

How one individual delivers learning in world religions via internet discussion groups and other e‐enabled technologies.
Turn On the Natural Gifts of Learners
Authors: Scheele Paul R.
Published: June 2007

Looks at different teaching methods and what works for some young people in schools – relevance, allowing the learner to comprehend the higher purpose of learning, and, involving the learner actively in the process – and what doesn’t.
Reinventing the Community College
Authors: Walker Kenneth P.
Published: June 2007

A discussion of the changing role of community colleges in the US. Should they follow the baccalaureate path, offer four year courses, etc? Suggests that the colleges have to change to remain in existence. Explores some of the options.
Higher Education and the Global Marketplace: A Practical Guide to Sustaining Quality
Authors: Peace Lenn Marjorie
Published: June 2007

Provides a context for why higher education is exploding throughout the world, the challenges confronting education providers and a practical guide to sustaining quality. Outlines the procedural and legal challenges of providing education and training across borders and cultures. Specifically addresses the benefits and problems associated with actual (physically based) or virtual (online or some form of distance learning).
Reforming Education By “Setting Standards”: How They Are Affecting Our Schools
Authors: Scheffel Debora L. , Scheffel Mark H. , Rhine Barbara G.
Published: June 2007

Comments on the drive towards choice and accountability in education. Highlights three general trends that are emerging as a result of this move: standardised curricula, texts and methodology; greater distribution of resources across the wider continuum of students; and institutions of teacher preparation are required to be accountable for the performance of their graduates.
The Revolution In Education: Diversity, Flexibility, Effectiveness and Responsiveness
Authors: Blatt Dan
Published: June 2007

Discusses the growth and development of US higher education institutions. Comments on how technology has enabled this growth but also stresses that there will always be a need for face‐to‐face teaching. Briefly looks at the software bottleneck.
Closing the Paradigm Gap Separating Worker and Student Support
Authors: Harkins Arthur , Kubik George
Published: June 2007

Presents scenarios which illustrate the functionality of digitally distributed competence (DC). Explains that Performance Base Learning (PBL) is premised on the use of DC to support increments in human learning and makes a case for DC‐supported PBL in education. Explores the challenges faced by the workforce that have resulted in expanded uses of DC and argues that these challenges provide clear guidelines for the renovation and revitalization of education services in countries such as the United States. Concludes that in the PBL paradigm, learning is a Just‐In‐Time event that occurs in the moment of performance or in highly detailed Just‐Ahead‐of‐Time simulations that are continually revised by smart DC software.
Assessing Distributed Competence Software and Performance Base Learning
Authors: Harkins Arthur , Kubik George
Published: June 2007

This is the third of seven reports on the development of software to support performances in which learning takes place. We will introduce a school administrator study population in this article and follow up with three highly descriptive reports of their assessments of software‐supported learning performances.
Lifelong Students for Lifelong Learning
Authors: Abeles Tom P.
Published: June 2007

This editorial continues our look at some of the forces that are acting on the university, both internally and externally. In this issue we look at the impact of lifelong learning. Universities use great expenses to recruit students, but are not retaining them as part of the community once they have graduated. The loss of alumni from the community is a great disadvantage to the institution and actively discourages collaborative learning.
School Administrators’ Responses To Wireless Handheld Applications
Authors: Harkins Arthur , Kubik George
Published: June 2007

This article is the fourth in a series examining the projected impacts of new technology and software on K‐12 education. The data was collected from 166 school administrators attending a workshop in the United States during January 2001. The data is presented in the form of brief composites representing administrator uses of handhelds for school management performances. The authors then comment on the administrators’ assessments based on the background reasoning.
The Trojan Horse of Education
Authors: Greenberg Daniel
Published: June 2007

Considers the future of education in light of developments in information technology – most notably the growth of the internet – over recent years. Suggests that information technology, which has been welcomed into schools, is a “Trojan horse” which will ultimately lead to the extinction of the education system as we know it. Schools will be unable to compete with the wealth of knowledge freely available to students via sources such as the internet.
Partnering and cultural change
Authors: Abeles Tom P.
Published: June 2007

This editorial continues the consideration of forces acting upon the university, both internally and externally. Particularly focuses on the impact of partnering. Suggests that outsourcing is now a firm part of the delivery of higher education and the issue is to what extent this has or will continue to occur. Looks also at the concept of “co‐opetition” where institutions in one country have partnered with those in another. Suggests that the nature and rate of change present difficulties in terms of future planning for universities.
The Corporatization of the Australian University
Authors: Hall‐Taylor Brenda
Published: June 2007

Calls to attention the ways in which education has been mobilized in the service of dominant economic ideology. Looks particularly at the corporatization of Australian universities and argues that this will lead to a serious degradation of the system as a whole.
On Books and Bytes
Authors: Peat F. David
Published: June 2007

Compares the process experienced through the reading of books with that of taking information from the internet. Indicates that the interaction between the book reader and the text is very rich and based around the life experiences of the reader. Indicates the importance with regard to the internet of organizing data and information into active knowledge. People need to be “participators of knowledge who will bring their inherent creativity to an understanding of how to use their knowledge”.
Engaging our fears: student learning at the center of our practice
Authors: Guerrero Carlos
Published: June 2007

Purpose

The paper aims to make the case that attention to student learning outcomes provides a pedagogical bridge between the expectations of community college faculty and the performance of underprepared students.

Design/methodology/approach

Critical examination of research studies in the professional literature and examination of the work of Bob Barr and John Tagg, as well as of Paulo Freire presents a model in which students take responsibility for their learning and faculty attend to that, using clear standards of evaluation.

Findings

Studies show clear disparities between faculty expectations of community college students and these students' readiness to meet those expectations and to be active participants in their education. Faculty need to take responsibility for defining student learning outcomes and using them in embedded assessment. The work of Barr and Tagg and that of Freire are key frames in moving toward closing the gap between student preparedness and faculty expectations, because they focus on the conditions within which the students are learning. Their shared emphasis is to translate the goals in a way that creates the conditions under which students can make progress, whatever their goals.

Originality/value

This is a view from the front lines, where educational theory intersects with the realities at Los Angeles City College.
The transformation to a learner‐centered community as a result of university‐wide assessment
Authors: Kieke Michele C. , Moroz Karen , Gort Amy S.
Published: June 2007

Purpose

The purpose of this paper is to describe the way(s) in which the introduction of systematic outcomes assessment throughout a university has begun to transform its academic culture.

Design/methodology/approach

The college is incrementally introducing system‐supported evaluation of student work. It began with general education, working with interdisciplinary faculty committees to define common learning outcomes with shared rubrics, and using these in all courses designated as general education. The use of this approach is now expanding into the majors and specific programs.

Findings

The paper finds that the process by which general education and program outcomes and rubrics have been defined has already led to a change of focus – with more clear emphasis on what students should demonstrate – and a shared sense of ownership in the learning outcomes and rubrics.

Originality/value

Concordia University (Saint Paul) is one of the first colleges to methodically introduce this system‐supported approach across the institution.
But can they do it? High tech real time performance evaluation
Authors: Edwards Rich
Published: June 2007

Purpose

The purpose of this paper is to describe how Kirkwood Community College uses a learning outcomes information system (eLumen Achievement) in any wireless or even nonwireless setting to directly improve student learning by evaluating student performance and providing feedback in real time.

Design/methodology/approach

The paper describes how, unlike more conventional users of eLumen Achievement, Kirkwood Community College chose both to engage students in outcomes assessment and to take advantage of the latest technologies.

Findings

The paper finds that both instructors and students are pleased with the new practice.

Originality/value

The authors believe that Kirkwood Community College is the first college in the country to combine the use of a generic learning outcomes information system with wireless tablet PCs to capture and communicate data on student performance evaluation in real time.
Investigating the seasonal structure in the German economy using fractional integration with structural breaks
Authors: Gil‐Alana Luis A.
Published: June 2007

Purpose

The purpose of the paper is to examine the seasonal structure in the German monetary aggregate M1 and output by means of fractional integration techniques.

Design/methodology/approach

The authors use a version of the tests of Robinson that permits testing seasonal I (d) models with the possibility of incorporating seasonal dummy variables and structural breaks.

Findings

The results show that there is a strong degree of persistence in their behaviour, especially at the long run or zero frequency, with orders of integration ranging between 1.25 and 1.50.

Originality/value

The main innovation in this work is the use of a new time series approach to the case of seasonality.
Emotional interactions: the frontier of the customer‐focused enterprise
Authors: Heffernan Robert , LaValle Steve
Published: June 2007

Purpose

Describes how companies can make managing the emotional expectations of customers the frontier of the customer‐focused enterprise.

Design/methodology/approach

Customer experiences have emotional characteristics that companies historically haven't been good at delivering. The customer experience is more than an analysis of hard metrics about speed, availability and information. These performance measures are critical, but real progress in shaping the customer experience comes from addressing the emotional aspects of their interactions.

Findings

The key to success is to fully understand the customers' needs and expectations. By doing so, companies can identify what the most important interactions are – key “moments of truth” – and prioritize delivery on these interactions.

Practical implications

By employing a customer experience framework to prioritize resources according to the impact of particular customer interactions, paying particular attention to emotional experiences, companies can build achievable operational models that create customer advocates.

Originality/value

Best‐in‐class companies understand the entire customer experience and use a Customer‐Focused Enterprise model to foster customer advocates while deploying resources effectively and efficiently. The six characteristics of the CFE are: customer authority, customer dialog, integrated execution, solution experience, human performance and customer focused organization.
FRS 13 and corporate governance: a fund management perspective
Authors: Mallin Chris , Dunne Theresa , Helliar Christine , Ow‐Yong Kean
Published: June 2007

The use of derivative instruments such as futures, options and swaps has become increasingly widespread in the last twenty years, particularly among large companies in economies with well‐developed financial markets. This paper examines the impact of Financial Reporting Standard 13: Derivatives and Other Financial Instruments – Disclosures (FRS 13 hereafter) on isues relating to corporate governance. In particular, the researchers employ an interview survey to investigate: (i) UK institutional investors’ general attitudes towards the recent introduction of FRS 13; and (ii) whether the introduction of FRS 13 has any implications for corporate governance. The results to date indicate that institutional investors may not be treated as a homogeneous group with respect to their expressed views of FRS 13.
The use of management accounting information to support contracting out decision making in the public sector
Authors: Sciulli Nick
Published: June 2007

Although notions of efficiency and effectiveness with regards to government operations are not new, there has been a fundamental shift in the manner in which services are provided. One objective of government is to provide services at least cost, whilst maintaining or improving service quality. This may be the main goal, but questions are now being asked whether the service ought to be provided directly by the government or by the private sector. The shift of services from the public to the private sector is known as outsourcing or competitive tendering and contracting out (CTC). The objective of this study is to investigate if and how accounting information is used by public sector managers in a major cultural institution to decide whether a service ought to be contracted out. The contracting out of security services for the State Library and Museum of Victoria is used as a case study of contracting out. An avoidable‐cost approach was used to determine the level of estimated savings from contracting out and these were verified by external accountants. There were diffeences of opinion among management staff as to the reason for contracting out security services. Some believed it was dollar driven, others believed that qualtiy and image were the underlying reasons. Nevertheless, the accounting system did drive, in part, the decision to investigate the possibility of contracting out security.
An examination of measurement methods for valuing heritage assets using a tourism perspective
Authors: Porter Stacy
Published: June 2007

This study examines the valuation methods for publicly and privately managed heritage assets in Australia. A critical examination of methods exposes the weakness of traditional measurement methods for valuing heritage assets. A major problem is that traditional methods rely on an identifiable cost or an active market as their basis, factors generally absent when valuing heritage assets. In addition, traditional methods do not capture the intrinsic value of heritage assets. This study applies the more innovative non‐traditional measurement methods of Travel Costs and Contingent Valuation. The results suggest that these methods can be more usefully applied to value heritage assets. They are not constrained by the requirements of an identifiable cost or active market and the Contingent Valuation method is capable of capturing total values. The implications of incorporating more than a narrow, purely economic value can be applied to policy makers and management decisions in terms of maintenance and preservation of these heritage assets. The application can also extend current reporting of heritage assets values to include social and environmental aspects in line with the growing movement towards triple bottom line reporting and sustainability.
Developing a matrix approach to categorise the social and environmental accounting research literature
Authors: Mathews Reg
Published: June 2007

This paper attempts to improve on the framework used by Mathews (1997a) to organise the growing social and environmental accounting research literature by, firstly, using the philosophies perceived to underlie research studies in order to categorise contributions, and secondly, by combining the two approaches into a matrix structure. It was found that underlying philosophies appear to range from critical theory, through the social contract of business and society and organisational legitimacy to the “business case” at the other end of a possible spectrum. The models or operating systems loosely associated with these motivators included idealistic exhortation, mega‐accounting theory, various forms of Triple Bottom Line reports based on GR12002, AA1000, and SA8000, and environmental management accounting influenced by EMAS and ISO14000. To illustrate the application of this approach examples have been drawn from a number of proposals or models that have been made to organise additional disclosures within reports to a range of stakeholders. The same examples would be classified under the framework used in Mathews (1997a) as either normative statements or philosophical discussion. The use of perceived underlying philosophy to categorise contributions can be combined with the other parts of the framework to create a matrix into which the literature may be organised.
Empirical performance management research: observations from AOS and MAR
Authors: Stringer Carolyn
Published: June 2007

Purpose

This paper seeks to respond to Otley's calls for future research to take an integrated and longitudinal approach to examining the operation of performance management in real organizations. The paper reviews 120 field studies published in Accounting, Organizations and Society and Management Accounting Research over the past 15 years.

Design/methodology/approach

The Otley's performance management framework is used to classify the field studies in terms of five central issues that relate to objectives, strategies, target setting, reward systems, and information flows.

Findings

The key findings are that only nine field studies examine the integrated performance management framework in any depth, and the research to date is fragmentary with regard to, for example, the performance management issues studied and theories used.

Research limitations/implications

Implications from this research include the need to examine the operation of the integrated performance management framework together with in‐depth research methods to understand the system in use, rather than the intended design of performance management processes. Future theoretical development could also be enhanced by better selection of research sites and building on prior studies. The limitations of this review include journal bias and limitations associated with classifying the diverse range of field studies using any framework, including the Otley's framework.

Originality/value

The novelty of this review lies in using Otley's framework to classify the expansive performance management literature and to document the extent of the integrative nature of the field studies, the depth of the studies, and the diversity of theories applied.
Evidence on Irish financial directors' views about dividends
Authors: McCluskey Thomas , Burton Bruce , Power David
Published: June 2007

Purpose

This study aims to provide a modern perspective on the role of dividends in smaller developed countries such as Ireland by examining views regarding the determinants of payout levels, the role of taxation and the relevance of conventional signalling theory.

Design/methodology/approach

The study employs semi‐structured interviews with the financial directors of 20 leading Irish companies.

Findings

The results suggest support for the notion that dividend policy affects share valuations. However, views regarding this issue – and the role of taxation and signalling theory – vary markedly between quoted and unquoted firms as well as depending on firms' dividend histories.

Research limitations/implications

The study suffers from the problem that in interview‐based research the participants are necessarily a self‐selecting group. Notwithstanding this point, the evidence suggests that the views of managers in a nation with a small, but highly developed, stock market are in line with those in countries with much larger exchanges. Further research could usefully extend the analysis and establish whether similar views exist in other countries with relatively small stock markets, but where the exchange is in an “emerging” rather than “developed” state.

Originality/value

The contribution of the paper comes from the uniqueness of the Irish setting: the Irish market is relatively small but, unlike many similarly sized markets, it is highly‐developed, with long‐term historical links to the London Stock Exchange. The results, therefore, provide evidence about the extent to which earlier findings based on the world's largest developed markets also prevail in those that are more modestly sized.
Strategic investment decision making: the influence of pre‐decision control mechanisms
Authors: Alkaraan Fadi , Northcott Deryl
Published: June 2007

Purpose

This paper seeks to explore how aspects of pre‐decision control mechanisms impact managerial decision‐making behaviour with regard to strategic investment projects.

Design/methodology/approach

This study adopted a mixed‐method research approach. Research evidence was collected using a questionnaire survey of 320 large UK companies and eight semi‐structured follow‐up interviews with financial directors who responded to the questionnaire.

Findings

The study offers insights into the use and impact of pre‐decision control mechanisms such as: organizational strategy and operating objectives; expectations regarding the involvement of organizational personnel; formal approval procedures; financial evaluation requirements; pre‐determined hurdle rates; established authorization levels and the influence of managerial intuition.

Originality/value

This study adds to prior understandings of capital investment practice by employing mixed methods to examine how pre‐decision controls shape the outcomes of strategic investment decision making. Pre‐decision controls have received little attention within the prior literature, which focuses primarily on project financial analysis.
The chairman's statement in Malaysian companies
Authors: Smith Malcolm , Jamil Anita , Chik Johari Yang , Ahmar Ahmad Syahrul
Published: June 2007

Purpose

The obfuscation hypothesis suggests that under‐performing firms will tend to obscure the meaning of their corporate narratives by deliberately adopting a textual complexity, most readily apparent through poor readability and the use of unnecessarily difficult language. This paper seeks to add to the literature in the area by comparing the textual complexity of corporate narratives, notably the chairman's statement, of main board and second board companies on the Bursa Malaysia (formerly known as the Kuala Lumpur Stock Exchange), with their financial performance, and also to examine the impact of company size, board membership and degree of statutory regulation on the readability of corporate narratives.

Design/methodology/approach

Following the existing literature this paper uses readability as a proxy for textual complexity, in addition to more direct measures, and seeks to examine relationships between textual complexity and various measures of financial performance.

Findings

The findings suggest that there are significant relationships between corporate language and financial performance, but that these are not consistent with the obfuscation hypothesis.

Originality/value

The findings are consistent with the suggestion that increased regulation and statutory monitoring of disclosures are associated with improved readability of narrative. They do not provide support for the obfuscation hypothesis.
Power and knowledge in the Agricultural Lending Division of the Fiji Development Bank
Authors: Deo Hemant , Irvine Helen
Published: June 2007

Purpose

This paper aims to expose the gap between rationalist banking theory and actual practice within the Agricultural Lending Division of the Fiji Development Bank (FDB) by focusing on the inter‐relationship between power and knowledge.

Design/methodology/approach

Data for this qualitative research project were gathered from archived documents, interviews, observation and reflection. A Foucauldian theoretical framework was used, which acknowledged the impact of social, economic and political factors within the bank's historical context.

Findings

In practice non‐rationalist factors play a vital role in decision making and the development of mechanisms of accountability within the FDB. The bank's policies and procedures have ultimately had to strike a delicate balance between the Fijian government's development goals, profitability requirements and the formal rationalities of new public management, and the cultural realities of agricultural lending in Fiji's traditional community‐oriented society.

Research limitations/implications

This study refutes a merely technocratic approach to banking research, opening up possibilities for further studies which focus on power within a socio‐historic context.

Practical implications

The findings of this study challenge banks to acknowledge the subjectivity of their lending processes and to improve the accountability of lending officers.

Originality/value

This paper demonstrates the credibility and usefulness of a theoretically driven qualitative research study in making visible issues that would otherwise be hidden.
Sarbanes‐Oxley: how far does it reach? An exploratory study in South East Asia
Authors: Herz Paul , McGurr Paul
Published: June 2007

Purpose

In response to corporate scandals the USA issued the Sarbanes‐Oxley Act to promote corporate responsibility for financial reporting. Some see the impact of the US legislation crossing borders and influencing the nature of financial reporting in other countries. The purpose of this paper is to investigate whether or not there have been increases in transparency in non‐US financial markets, specifically in South East Asia, suggesting a ripple effect as a result of the Sarbanes‐Oxley Act.

Design/methodology/approach

The study examines the audited financial statements of 92 South East Asian companies issued before and after the Sarbanes‐Oxley legislation to note any significant increase in transparency. As a proxy for transparency, the study examines the number of footnotes included in audited financial statements.

Findings

The results indicate a statistically significant increase in the number of footnotes in the positive direction. Because of this increase, a changing trend of increased transparency is suggested in South East Asia.

Originality/value

In 2002 the USA passed the Sarbanes‐Oxley Act to promote corporate responsibility for financial reporting. Some see this US legislation creating a ripple effect on financial reporting in other countries. The findings of this study suggest a changing trend of increased transparency in financial reporting in South East Asia. Although this trend cannot be directly attributed to the effects of the Sarbanes‐Oxley Act, it appears to be related to a larger, more transcendent worldwide reform movement towards increased corporate responsibility and financial reporting to which the Sarbanes‐Oxley Act appears to have served as a catalyst.
Personal and interpersonal skills
Authors: Whitefield Despina , Kloot Louise
Published: June 2007

Purpose

The definition of individual generic skills is problematic, despite the pressure for the development of such skills during accounting degrees coming from government and employers. This study aims to present definitions to allow academics to establish a point of reference when designing accounting curricula to encompass such skills.

Design/methodology/approach

The skill classification of explicit curriculum content is straightforward, and is undertaken by using content analysis to record objectives and/or tasks that are clearly stated in the curriculum documents. The classification of implicit skills was developed by setting, as clearly as possible, internal criteria that are used to determine whether a task embodied a particular behavioural skill.

Findings

The results show that not all 22 personal and interpersonal skills which should be developed during an accounting degree, according to the Australian professional accounting bodies, are in fact developed. The higher order and difficult skills of: think creatively and innovatively; handle conflict; handle challenges; handle change and empathy are not present in either the explicit or implicit curricula.

Originality/value

Concepts and understandings of many of the behavioural skills are abstract and a range of interpretations exists. Although the definition of each skill presented in this study is not as extensive or exhaustive as a lexicographer's compilation, this study is unique in that it offers clearer and more acceptable definitions for accounting educators to use than has previously been available.
Perceptions of the certified public accountants by accounting and non‐accounting tertiary students in Japan
Authors: Sugahara Satoshi , Boland Gregory
Published: June 2007

Purpose

This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path decision.

Design/methodology/approach

This study is the first such research in Japan that has been conducted to investigate students' perception of various factors regarding the accounting profession and CPA. The data used in this study were collected via questionnaires completed by students who were studying at the undergraduate and graduate levels in large Japanese universities. From approximately 200 universities offering accounting courses in Japan, this study mainly selected universities where students were contemplating a career in the accounting profession. The results of the questionnaire were then quantitatively analyzed.

Findings

The results indicated significant differences in several factors of perceptions toward the CPA between accounting students and non‐accounting students. These results create various implications that need to be addressed in order to reverse the current situation of the problematic unpopularity towards the accounting sector in Japan.

Originality/value

As this is the first accounting education paper produced in Japan on this topic the results will inspire educators and the CPA to re‐think the way in which they market accounting as a profession to potential students.
How do the Chinese management accountants cope with changes from a planned economy to a market economy
Authors: Ji Xu‐dong , Lu W. , Aiken M.
Published: June 2007

Purpose

Since the Chinese government implemented its reform and open‐up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in the new economic environment and absorbed new ideas into their own practices. This paper also discusses the differences between the current Chinese management accounting system and the management accounting systems used in the western countries, and the obstacles in implementing western management accounting systems in China.

Design/methodology/approach

Both field study and survey approaches were used in this project. Six selected Chinese enterprises were visited. A questionnaire was distributed to all accountants in these companies.

Findings

This paper has found that the main obstacle for implementation of western methods is not political sensitivity, but the extent of technical constraints. The management information system (MIS) is under development in most Chinese enterprises, while the essential data for using western techniques, such as activity‐based costing, cannot be collected easily in the current situation. Nevertheless, changes in management accounting can be seen in some areas, such as the quality of products being promoted; the use of the responsibility accounting; and profitability as the key criterion for selecting investment projects.

Originality/value

This paper provides a comprehensive study about Chinese management accounting systems. The findings in the study will help western investors to be better prepared if they have set up a business in China or are going to enter the Chinese market.
Age is no barrier to wanting to look good: women on body image, age and advertising
Authors: Borland Helen , Akram Selina
Published: June 2007

Purpose

Most fashion advertising in the UK uses and targets young, slim women (and/or men). The purpose of this paper research is to ask whether this approach is relevant and appropriate to older women, who make up a large and growing segment of the market, and who generally have more disposable income to spend on clothes.

Design/methodology/approach

Adapted qualitative techniques were used to examine two groups of women, one younger and one older. The Contour Drawing Rating Scale was used to examine the women's self‐image and the ideal size they perceived models should be. Triadic Sorting with laddering interviews revealed how the women perceived some recent adverts.

Findings

Although the older women, on the whole, were larger than the younger women, they displayed a greater level of satisfaction and contentment with their body's size and appearance. Both groups felt that fashion models should be larger than they are currently and the older women, in particular, felt that the advert using “normal‐sized” women was the most effective in selling product.

Practical implications

Directed towards the creators of fashion advertising and fashion retailers, this research was one of the first attempts to uncover how older women view fashion advertising. It reveals that while older women do not necessarily expect to see women of their own age in adverts they do require that the models are more reflective of “normal‐sized” women going about “normal” activities. In short, to interest them in the products being sold, they need advertising to be relevant to their everyday lives, without being condescending or resorting to escapism.

Originality/value

This paper represents one of the first research studies in the UK to explore older “normal” women and their perceptions of body‐image related to fashion advertising. It also uses specifically adapted qualitative methods to achieve its purpose.
Field of dreams: team implementations and greenfields
Authors: Becker Wendy S.
Published: June 2007

Purpose

Greenfields are new plants – typically, but not exclusively manufacturing – that belong to an existing organization. They are ideal settings for teams, but implementation of the technology and people systems during start‐up can be difficult. This review aims briefly to describe the origin of the greenfield concept, three decades of research, and recommendations for work practices that promote teams.

Design/methodology/approach

A total of 37 research studies evaluating greenfield operations were located, including quasi‐experiments, surveys and case studies. A brief description of the study is provided, as well as information regarding productivity and employee attitudinal and behavioral outcomes.

Findings

The paper finds that greenfields are frequently used to implement team‐based systems, with varying results. Outcomes such as productivity, quality, employee satisfaction, absenteeism and turnover are described. Research evaluating greenfields is limited due to proprietary and competitive concerns and the reluctance to discuss failures. Three broad areas in which greenfields are unique are identified and discussed in the interest of promoting future research; these include employee attitudes and behaviors, organizational culture and human resource practices.

Practical implications

A total of 24 human resource practices that support team‐based work systems in new greenfield plants are recommended and described.

Originality/value

This paper fills a void in the team literature by reviewing greenfield facilities as distinctive organizations for team‐based systems.
Identifying antecedents of virtual team collaboration
Authors: Peters Linda M. , Manz Charles C.
Published: June 2007

Purpose

Virtual teams are comprised of members who are located in more than one physical location. This team trait has fostered extensive use of a variety of forms of computer‐mediated communication that enable geographically dispersed members to coordinate their individual efforts and inputs. Perhaps even more important, however, is the reality that virtual teams need to effectively collaborate to harness their full performance capabilities in order to compete in the highly competitive environments of contemporary organizations. This paper seeks to address the topic of virtual team collaboration from a “back door” perspective by identifying conditions that need to be present in order for it to effectively occur.

Design/methodology/approach

This paper looks at how the depth of relationships, trust, and shared understandings among the team members feed into a team's collaborative ability, based on a thorough review of the literature. It also examines the interrelationships among these factors while suggesting that each of these antecedents is important and that the existence of one without the others results in a suboptimal collaboration model.

Findings

Using the theoretical and conceptual underpinnings presented, a model of virtual team collaboration is developed.

Originality/value

The paper has suggested that developed relationships, shared understanding, and trust serve as important antecedents of virtual collaboration. This raises the possibility that organizations can help create a context for team members to achieve increased levels of virtual collaboration by focusing on these potentially important factors. This, in turn, may promote subsequent innovation and performance.
Psychological barriers to international adjustment: North American vs. Western European business expatriates in China
Authors: Selmer Jan
Published: June 2007

Presents the finding of a mail survey of expatriate managers working in China, mainly from the USA, France, Germany, Australia and the UK. Examines two sets of psychological barriers to adjustment and its occurrence among North American and Western Europeans. States that European managers were less likely to adjust as well as their North American counterparts would and cites Germany in particular problem country. Discusses the implications of these findings for both the expatriates and the companies which assign these individuals.
Do feminine cultures really behave more feminine than masculine cultures? A comparison of 48 countries femininity‐masculinity ranking to their UN human development rankings
Authors: Rodrigues Carl A. , Blumberg Harvey
Published: June 2007

Do feminine cultures really behave more feminine than masculine cultures?. A comparison of 48 countries femininity‐masculineity ranking to their UN human development rankings. Reveals that feminine cultures do apply greater intensity in investing in human development programmes, including care for the weak and gender equity development than masculine cultures. States that both score low on empowerment of females, suggesting that a countrys power distance measurement affects this. Implies that managers of international firms will find greater demand for improved quality of work and female empowerment programmes in feminine/small power distance countries than feminine high power distance countries and masculine countries. Qualifies comparisons by outlining problems within the UN statistical data.