bluuebunny/crossref_metadata_2025 huggingface dataset:
Promoting connectedness through whole‐school approaches: a qualitative study
Authors: Rowe Fiona , Stewart Donald
Published: October 2009

Purpose

School connectedness, or a sense of belonging to the school environment, is an established protective factor for child and adolescent health, education, and social well‐being. While a comprehensive, whole‐school approach that addresses the school organisational environment is increasingly endorsed as an effective approach to promote connectedness, how this approach creates a sense of belonging in the school environment requires systematic in‐depth exploration. This paper aims to address these issues

Design/methodology/approach

This study examines the influence on school connectedness of a whole‐school approach to promote health in school, using a qualitative case study method. Three school communities in Southeast Queensland, Australia, are investigated as case studies in order to formulate a theoretical model of how health promotion approaches can build school connectedness.

Findings

This study finds that a health promotion approach builds school connectedness by encouraging a “whole‐school” orientation designed to foster interaction among members of the entire school community. Specific activities that promote interaction are school‐wide activities involving the entire school community and, at the classroom level, “whole‐class” activities in which students and staff work together on activities that create links between the two groups, such as collaborative curriculum planning. The “whole‐school” emphasis on partnerships between staff and students and parents is also important, particularly with its focus on initiating and sustaining school‐community partnerships.

Originality/value

The findings are important, since they validate a whole‐school approach to building school connectedness and address an important gap in the literature about how to promote school connectedness and thereby protect the well‐being of children and adolescents.
Youth empowerment for the most vulnerable
Authors: Mohajer Nicole , Earnest Jaya
Published: October 2009

Purpose

This paper aims to review global adolescent empowerment programmes and develops and proposes a model that can be used with vulnerable adolescents. The model reflects theory and experience drawn from the literature.

Design/methodology/approach

The review is a synthesis of articles on empowerment theory, models and programme evaluations. Literature is selected and critiqued that reflects aspects of empowerment as described by Freire or relating to empowering models that could be generalised and related specifically to vulnerable adolescent programmes. Vulnerable adolescents within the context of this paper have been identified as those experiencing social, economic, cultural or physical disadvantage.

Findings

The findings document that empowerment programmes do not fully integrate the theory or pedagogy of empowerment as described by Freire. In most cases the goals of empowerment programmes, when stated, do not reflect the transformative or social action aspects of empowerment theory. Nevertheless there are sufficient examples of successful empowerment programmes with marginalised populations to warrant more rigorous application and evaluation of empowerment theory with this population in a variety of social settings. The relationship between the facilitator and participants and the development of critical consciousness are two vital aspects of empowerment theory that are unexplored and need further study.

Research limitations/implications

Many empowerment programmes for vulnerable adolescents in resource‐poor countries have not been evaluated or have not been published. Lack of consistency in the use of terminology and evaluation also makes it difficult to compare studies.

Originality/value

This paper proposes a model of empowerment that could be effective in addressing the health needs of marginalised adolescents and is based on theory and field experiences.
Uncovering the corporate‐knowledge gap
Authors: Clarke Mary
Published: October 2009

Purpose

Argues that organizations carrying out regular, customized assessments of all their employees are best placed to know when to promote staff. Such assessments can also help managers to make more accurate and informed decisions about redundancies.

Design/methodology/approach

Highlights the reasons that many organizations allow a “knowledge gap” to develop about their employees, describes the ways in which these can prove costly to organizations, and explains how the knowledge gaps can be closed.

Findings

Reports that 26 percent of UK workers' time is spent unproductively, with 1.3 days of every week spent doing things that do not deliver productive results. One in four employees does not understand certain aspects of the job role.

Practical implications

Reveals that improving employees' understanding of what their job roles truly entail would eradicate expensive mistakes, boost productivity levels, improve efficiency and increase employee confidence.

Originality/value

Provides information that is particularly valuable for organizations contemplating redundancies.
Organizational politics: problem or opportunity?
Authors: Marques Joan
Published: October 2009

Purpose

Asserts that organizational politics are inevitable, but questions whether this should always be viewed as a disadvantage.

Design/methdology/approach

Compares various definitions of organizational politics, some of the factors that give rise to organizational politics, and how the individual and the organization as a whole can use organizational politics to their advantage.

Findings

Advises each aspiring employee to try to find out the real culture of the organization he or she seeks to enter. Reveals that an outstanding employee may not thrive in an organization where his or her supervisor feels threatened. Counsels employees to find a mentor who is well placed in the organizational hierarchy. Examines the importance of personal chemistry in building relationships.

Practical implications

Highlights the limits of what equal‐opportunities legislation can achieve.

Originality/value

Explores the importance of the “fiefdom” syndrome in the modern workplace.
Revisiting the expectations gaps after 15 years
Authors: Brown Rhoda
Published: October 2009

Purpose

The purpose of this paper is to introduce the theme of this edition and to draw out the issues raised by the papers.

Design/methodology/approach

The editorial provides a context for the subject and examines some of the issues in auditing that have developed over the period since Journal of Applied Accounting Research (JAAR) was first published.

Findings

The editorial highlights the difficulty with some academic research and calls for a wider remit in auditing and accounting research in line with JAAR's editorial policy.

Originality/value

The editorial raises issues which are relevant both to academic and practitioner accountants and allows the reader to consider what research work may be possible and is required.
Modelling issues in the relationship between audit and non‐audit fees
Authors: Adelopo Ismail
Published: October 2009

Purpose

The purpose of this paper is to examine modelling issues in the research of the relationship between audit and non‐audit fees by comparing the outcome of a single‐equation model of fees to the results of simultaneous equation model (SEM) of these interactions for a sample of UK listed companies and also by exploring the benefits of using a panel data approach.

Design/methodology/approach

The paper is an empirical analysis of audit and non‐audit fees for a sample of 2,072 UK companies. Three types of models, single linear equation, SEM and panel data, are compared and the strengths and weaknesses of each discussed.

Findings

The results indicate possible mis‐specification in the single linear equation model and the potential for simultaneous equation basis in the SEM. The panel data analysis confirms the findings of prior literature that there is a relationship between audit and non‐audit fees but statistically insignificant.

Research limitations/implications

The implication of these findings is that previously published findings on audit fees, which used single equation, may have overstated the case for a relationship between audit and non‐audit fees due to problems in the econometric models.

Practical implications

The issues addressed in this paper are very pertinent to a better understanding of the role of the auditor in the corporate environment. In particular, the findings are relevant to the debate on auditor independence and corporate governance.

Originality/value

The study contributes to knowledge of the behaviour of audit fees and non‐audit fees, cross‐sectionally and through time and the most appropriate models for describing that behaviour.
Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process
Authors: DiGabriele James A.
Published: October 2009

Purpose

The purpose of this paper is to determine if there is a level of agreement among accounting academics, auditors, and forensic accountants that the current environmental framework created by regulatory and standard setting bodies appears to require a merger of common ground between forensic accounting and auditing.

Design/methodology/approach

A survey in the USA is conducted for a random sample of accounting academics, forensic accounting practitioners, and auditors questioning if the addition of forensic accounting proficiency should be part of an auditor's skill set to increase the probability of detecting fraud.

Findings

The results indicate that forensic accounting has a place in the audit process and that auditors may need to add some of these skills as the market for audits have changed.

Research limitations/implications

The limitation of the current paper which is inherent to survey research is non‐response bias. The only way to evaluate this is to test late responses and compare them to earlier results. There are no significant differences. Future research in this area should progress to experimental designs using foundational forensic procedures in a simulated audit setting to ascertain the success and the proper implementation of these skills in finding financial statement fraud.

Practical implications

This paper will increase auditor awareness of the importance of the acquisition of foundational forensic accounting skills that will enhance the likelihood of fraud detection.

Originality/value

Professions evolve by way of regulatory, political, and social responses. Although there are some distinct differences between forensic accountants and auditors in the USA, there is enough common ground to answer the call for auditors to be more mindful of finding fraud. This paper intends to draw attention to the fact that foundational forensic accounting skills may represent a paradigm shift for professional skills in the accounting markets.
Does the expectation of finding deficiencies impact internal audit work?
Authors: Schneider Arnold
Published: October 2009

Purpose

The main purpose of this paper is to examine whether the source of an expectation of finding deficiencies – the audit committee, the chief executive officer, or the internal auditor's own assessment – affects the time budgeted by internal auditors for that audit area.

Design/methodology/approach

The approach used is a behavioral experiment where audit planning decisions are made by internal auditors for three hypothetical scenarios.

Findings

The paper finds that the source of the expectation makes a difference in some cases. In particular, internal auditors allocate more time when the expectation of deficiencies results from a self‐assessment than when it comes via communication from an audit committee member. The paper also finds that internal auditors do not generally increase audit time budgets if initial audit procedures find no reportable deficiencies when deficiencies are expected to be found.

Research limitations/implications

Internal auditors typically obtain more information about an audit scenario than is provided in the research questionnaire. As well, economic incentives such as being fired for making poor planning decisions are absent in the paper.

Practical implications

The results imply that the reliability of an expectation about deficiencies is more influential than the authority of the source.

Originality/value

No prior research study has addressed the issue of whether the source of an expectation of finding deficiencies affects the time budgeted by internal auditors for that audit area.
Publish and be doctor‐rated: the PhD by published work
Authors: Badley Graham
Published: October 2009

Purpose

The purpose of this paper is, first, to provide a brief account of the PhD by published work focusing especially on quality assurance issues such as eligibility of candidates, the nature of the submission itself, supervision and assessment procedures. Second, it seeks to offer a discussion of the criteria to be met by candidates in writing a critical appraisal as a central feature of the submission.

Design/methodology/approach

The approach taken is that of an analytical, conceptual and discursive essay.

Findings

There is still a lack of commonality in higher education about the nature of the PhD by published work. One way of gaining greater commonality would be to strengthen the use of the critical appraisal as an academic text which also should be required to meet the admittedly problematical standards of publishability.

Research limitations/implications

The paper's main limitation is that many of its ideas and much of its information are derived from sources within the UK's higher education sector. Nevertheless the issues raised should have relevance to practice in other systems.

Practical implications

A case is made for the usefulness of the PhD by published work as an important route for achieving doctorateness especially when the critical appraisal is given greater priority and supervisory support.

Originality/value

Papers discussing the use and value of the PhD by published work are still relatively rare in academic journals. The emphasis on the critical appraisal in this paper is an original contribution to the debate.
Understanding quality culture
Authors: Ehlers Ulf Daniel
Published: October 2009

Purpose

The purpose of this paper is to develop a holistic understanding of quality in higher education which reveals the current debates about accreditation or quality process standards as insufficient, and to propose an enhanced model for quality culture in educational organisations.

Design/methodology/approach

The conceptual framework is based on relevant research in the field of quality development for education, and integrates it with a series of previously published works related to quality methodologies, quality literacy and quality as a multidimensional concept. Quality is approached from an educational science perspective, and is understood as a relationship among all the participants and resources of an educational scenario.

Findings

The paper establishes the foundation for a comprehensive understanding and analysis of quality culture in organisations, focussing on higher education. While this understanding of quality as part of the organisational culture seems to gain more importance there is still a lack of fundamental research and conceptual understanding of the phenomenon in itself. Quality development in higher education is often limited to bureaucratic documentation, and disregards the development of quality as an organisation's holistic culture. However, there is a need to focus on promoting a quality culture which is enabling individual actors to continuously improve their educational practice.

Originality/value

The original value of the paper is to approach quality development in higher education from an organisation's cultural perspective. When the conceptual foundations for empirical research are worked out, the professionals can benefit by understanding the interrelated nature of educational quality and organisational culture in higher education institutions.
The PESPERF scale
Authors: Yildiz Suleyman M. , Kara Ali
Published: October 2009

Purpose

HEdPERF (Higher Education PERFormance) is one of the most recently developed scales in the literature to measure service quality in higher education. However, HEdPERF is designed to measure service quality at a macro level (university level) and may be considered as a more generic measurement instrument. In higher education, new scales with a much narrower focus may need to be developed for micro levels within a university because of the unique nature of different academic units. The purpose of this paper is to develop an instrument for measuring service quality in the School of Physical Education and Sports Sciences, PESPERF (namely Physical Education and Sports Sciences PERFormance).

Design/methodology/approach

A 30‐item questionnaire on service quality in higher education was developed and tested for unidimensionality, reliability and validity using both exploratory and confirmatory factor analyses. In total, 320 physical education and sports sciences students participated in the study in a classroom setting.

Findings

Study results indicate that three dimensions (academic aspects, empathy, and access) capture the determinants of service quality in the School of Physical Education and Sports Sciences (PESS).

Research limitations/implications

Sample size, cultural factors and the complex nature of university customers limits one's ability to generalize these results to broader populations.

Practical implications

Through the use of service quality dimensions presented in this study, PESS administrators can successfully measure and monitor service quality perceptions in their institutions. Having identified the areas of service quality improvement priorities, administrators can allocate appropriate resources to encourage continuous service quality improvements.

Originality/value

This paper uses existing literature on service quality and develops an instrument that provides insights into measuring service quality for a specific academic unit within a university.
A canonical analysis of intentional information security breaches by insiders
Authors: Shropshire Jordan
Published: October 2009

Purpose

The paper focuses on intentional information security breaches by insiders. The purpose is to assess the relationship between insiders' backgrounds and motivations and their deviant behaviors. Two outcome variables, information technology (IT) espionage and IT sabotage, are correlated with four predictors, financial changes, relationship strains, substance abuse, and job changes.

Design/methodology/approach

Some 62 cases of intentional information security breaches by insiders are examined using canonical analysis.

Findings

The results indicate that a significant relationship exists between financial hardship, relationship strains, and the theft and sale of proprietary data by insiders; and recent firings, substance abuse, and relationship strains are related to information system sabotage.

Research limitations/implications

Because little or no research has been conducted on this topic, there is a lack of validated measures for variables associated with information security. Thus, the measures used in this paper are necessarily simplistic. Because few organizations report information security weaknesses, the sample is relatively small.

Practical implications

In the majority of cases included in this paper, it is found that the insider convey a number of warning signs before committing the security breach. After reading this paper, diligent managers should be able to identify potential security breaches.

Originality/value

This is one of the first studies to explore insider security breaches using canonical analysis.
Towards privacy in personal data management
Authors: Efraimidis Pavlos S. , Drosatos Georgios , Nalbadis Fotis , Tasidou Aimilia
Published: October 2009

Purpose

In order to enhance privacy protection during electronic transactions, the purpose of this paper is to propose, develop, and evaluate a personal data management framework called Polis that abides by the following principle: every individual has absolute control over his/her personal data that reside only at his/her own side.

Design/methodology/approach

This paper identifies representative electronic transactions that involve personal data and proposes Polis‐based protocols for them. The approach is evaluated on a Polis prototype both as a stand‐alone application and as part of a commercial database management system.

Findings

The results of this paper indicate that electronic transactions can remain both feasible and straightforward, while personal data remain only at the owner's side.

Research limitations/implications

This paper describes a Polis‐approach implementing prototype, which is easy to deploy and friendly to current information management technologies. However, the usability of the prototype has to be enhanced with supporting tools for editing personal data and policies and a more intuitive user interface. Finally, the Polis‐platform enables a new class of user‐centered distributed applications, which it intends to investigate.

Practical implications

Even though the conditions for a personal data management approach like Polis are mature, and Polis can be progressively adopted, it still entails a major change in current business practices.

Originality/value

This paper proposes a new paradigm for the management of personal data, which admits individuals to have their personal data stored only at their own side. The new approach can be of mutual benefit to both individuals and companies.
How perceptions of justice affect security attitudes: suggestions for practitioners and researchers
Authors: Workman Michael
Published: October 2009

Purpose

Surveillance is seen as an important tool to prevent security breaches and may improve prosecutorial ability, but employees may engage in subtitle counterproductive behaviors in protest. This poses significant risks and costs to employers. The purpose of this paper is to summarize the results of a previous field study of the influences from justice perceptions as mitigation and prescribe some methods for addressing the issues that are raised.

Design/methodology/approach

Drawing from protection motivation theory, the psychological contract, and the systems of organizational justice, a threat control model about surveillance attitudes is field‐tested in a randomized design.

Findings

Trust and perceptions of justice mediated attitudes about surveillance practices; and threat severity and efficacy of surveillance in maintaining security moderated attitudes about corporate surveillance are founded.

Originality/value

The paper illustrates the theoretical linkages between surveillance practices and employee counterproductive behaviors. Grounded in these findings, an explanation for how security managers might balance the simultaneous demands for security while maintaining an effective workforce is presented.
Ten years of net work
Authors: Anklam Patti
Published: October 2009

Purpose

The purpose of this paper is to provide a perspective on the emergence of social media and their adoption as a critical element in knowledge management strategy. Social media are defined as the collection of software tools and web‐based applications that are personalized, that is, that communications identify individuals by name and enable the development of human relationships. Specific tools and software applications include blogging, wikis, microblogging, social networking services, tagging, subscribing, and so on.

Design/methodology/approach

The paper uses 1999 as a pivotal year, describing how research in social network theory preceded and then co‐evolved with the development of applications during the dot. com boom and coincided with the emergence of a third phase in knowledge management, a phase in which the emphasis has been on enabling social networks as a primary focus for KM work.

Findings

The paper presents a model for understanding how social media have augmented communication and collaboration methods and have introduced new dimensions in work practices, namely, peripheral awareness, crowd sourcing, and network maintenance.

Practical implications

The paper puts forward a potential guide in helping practitioners to make sense of the plethora of social tools, social networking sites, and web applications, and to make better decisions about which tools to apply depending on specific circumstances and learning and knowledge management goals.

Originality/value

The paper reflects the personal experience and practice of the author, who has worked in the field of knowledge management, collaboration, and networks, for over 20 years.
Mobilizing ideas in knowledge networks
Authors: Henneberg Stephan C. , Swart Juani , Naudé Peter , Jiang Zhizhong , Mouzas Stefanos
Published: October 2009

Purpose

The purpose of this paper is to show the role of social networks in mobilizing how actors both impact and are impacted on by their colleagues. It seeks to compare the human resource management (HRM) academic community with two other comparable communities, and to identify those groups that are seen to work closely together.

Design/methodology/approach

It is shown how social network analysis (SNA) can be utilized to analyse data in social networks, shedding light on the cliques and networks of people that work together over a period of time. This is based on an analysis of co‐authored papers in the field of HRM between 1990 and 2005.

Findings

It is shown how the HRM community has developed over time utilizing various SNA metrics and this community of scholars is shown to be less “dense” than comparable academic networks, being made up of several weakly‐linked subcomponents. The paper also identifies the “ego‐nets” of individuals that are indicative of different publishing strategies.

Originality/value

The paper's contribution lies in the application of SNA to identify how groups interact over time, and how a large network can be systematically analysed to reveal the underlying structure.
The changing face of regulators' investigations into financial statement fraud
Authors: Lane Richard , O'Connell Brendan T.
Published: October 2009

Purpose

This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting and Auditing Enforcement Releases (AAERs). The purpose of this paper is to provide valuable insights into the characteristics and realities of financial statement fraud in the post‐Enron regulatory environment.

Design/methodology/approach

This paper analyses a sample of AAERs from 2002 to 2005. It also provides case studies of an additional five high‐profile case studies from that period.

Findings

This paper finds evidence of changes in Securities and Exchange Commission (SEC) enforcement activities since the COSO Report. Specifically, it is found that enforcement activities have increased substantially post‐Enron and the companies subject to AAERs are, on average, much larger, more profitable and the frauds are more substantial than those exhibited in the COSO Report. These findings suggest that the SEC has become more aggressive at pursuing larger companies for financial statement fraud in the post‐Enron environment.

Research limitations/implications

This paper relies on AAERs as the source of analysis of financial statement fraud, its findings must be viewed in light of the limitations of using these documents. Specifically, the prevailing prosecutions agenda of the US SEC may be reflected in these results.

Practical implications

The study findings are of great practical relevance to accounting regulators and practitioners as they provide valuable insights into the nature and characteristics of financial statement fraud.

Originality/value

The paper provides empirical evidence concerning the changing face of financial statement fraud enforcement and provides a more in‐depth comparison of fraud than possible with most previous studies that have tended to focus on quantitative measures. This is possible because the present investigation utilises qualitative data from AAERs to supplement quantitative findings. Its originality is also due to the use of institutional theory which is not commonly applied in the corporate governance field.
What makes a board independent? Australian evidence
Authors: He Liyu , Wright Sue , Evans Elaine , Crowe Susan
Published: October 2009

Purpose

The purpose of this paper is to determine what aspects of board independence, in terms of board structure and characteristics of non‐executive directors (NEDs), are associated with effective monitoring of management, as evidenced through lower levels of earnings management.

Design/methodology/approach

This paper examines the effectiveness of board independence requirements under the 2003 Australian Stock Exchange (ASX)Principles of Good Corporate Governance and Best Practice Recommendations(POGCG) for a sample of 231 firms listed on the ASX in the financial year 2005. The associations of board composition, share ownership and compensation of NEDs with the level of earnings management are estimated. To explore the characteristics of NEDs that are important for effective monitoring, NEDs are separated into “grey” (affiliated) directors and independent directors and compensation is separated into variable and fixed components.

Findings

The results of the paper indicate a positive relation between earnings management and share ownership of NEDs, particularly that of grey directors. There is a negative relation between NED compensation and the level of earnings management, particularly the fixed compensation component for independent directors.

Practical implications

This paper is important to shareholders, academics and policy makers because it shows the type of remuneration and ownership levels for NEDs that are consistent with good corporate governance. NEDs are more effective monitors when independent directors are compensated more as a fixed amount that is not related to the firm's performance. The compensation of grey directors is not associated with the level of earnings management. On the other hand, NEDs are less effective monitors as share ownership by grey directors increases. The share ownership of independent directors is not associated with the level of earnings management. To ensure the independence of the board and enhance its ability and incentives to effectively monitor management, the paper recommends that remuneration of NEDs should be a fixed amount, and the share ownership of NEDs should be limited.

Originality/value

The findings provide guidance as to the meaning of board independence, in terms of the payments and returns that NEDs receive from a company. The results provide support for recommendation 2.1 in the ASX'sPOGCGthat requires the majority of the board to be independent directors. The paper highlights the need for boards to be careful when choosing and rewarding NEDs.
Organizational structure, support mechanism, and commercialization performance
Authors: Chiu Shih‐Kuan , Chang Kay‐Feng
Published: October 2009

Purpose

The purpose of this paper is to investigate the influence of organizational structure (OS) of innovation teams and the external support mechanism on the commercialization of a small‐ and medium‐sized new venture.

Design/methodology/approach

Taking the perspective of inter‐organizational cooperation, this paper tries to adopt complementary view of transaction cost economics and resource dependency theory and employ enterprises in incubation centers in Taiwan as the empirical subjects. More specifically, this paper analyzes how organization structure (formalization, decentralization, specialization, and socialization) and the support mechanism (technology support, management training, administrative support, and commercial support) affect commercialization as well as the interactive effectiveness of organization structure and support mechanism for new ventures in incubation centers.

Findings

Based on the results of the empirical investigation of enterprises in incubation centers, three conclusions are drawn. It is apparent that organization structure influences efficiency and competence building. Second, support mechanism has a positive effect on commercialization. Third, if considered the cross effect of OS and support mechanism, it shows positive effect on efficiency but not on competence building; and tech‐support has its positive effect to improve competence building.

Originality/value

This paper identifies the importance of arrangement of governance mechanisms including organization structure of innovation team, external support mechanism, and their cross effect on commercialization of small and medium enterprises.
Impact of globalization on stock market synchronization: some empirical evidence
Authors: Ansari Mohammed
Published: October 2009

Purpose

The main purpose of this paper is to examine the impact of globalization on the synchronization of international financial markets. Monthly data from January 1990 to July 2005 for ten major stock markets, namely, Australia, Canada, France, Germany, Hong Kong, Japan, Singapore, the UK, and the USA are used.

Design/methodology/approach

A battery of test procedures to determine the stationarity conditions of the data set is employed. The Johansen and Jsuelius method is used to test for the existence of long run equilibrium relationship among various markets. If a given market is found to be integrated of order one, it would imply that the market is weak‐form efficient. Similarly, if markets are collectively found to be cointegrated, this would suggest that globalization had a significant impact on international financial integration.

Findings

Results indicate that each market is weak‐form efficient. As such, price movement in every market is random and cannot be predicted. The tests produced a large number of cointegrating vectors which implied a strong long run relationship between all markets. Thus, globalization seems to have greatly impacted international financial integration.

Originality/value

The findings of this paper are expected to provide valuable insights into international portfolio diversification as an investment strategy.
On the efficiency of the Malaysian banking sector: a risk‐return perspective
Authors: Sufian Fadzlan , Haron Razali
Published: October 2009

Purpose

The purpose of this paper is to examine the efficiency of the Malaysian banking sector. The technique used by Oliveira and Tabak is extended by employing market data as input and output variables to individual bank stocks, which are listed on the Kuala Lumpur Stock Exchange (KLSE). By doing this, the paper aims to broaden the scope of the existing studies by employing individual bank market data to measure their efficiency levels.

Design/methodology/approach

The paper utilizes the non‐parametric data envelopment analysis methodology to measure the efficiency of banks which are listed on the KLSE. While previous bank efficiency studies have used balance sheet and income statements data, this paper uses individual bank's market data as the input and output variables to construct the efficiency frontier.

Findings

The main conclusion of this paper is that the most efficient bank is also highly ranked in terms of returns with relatively low standard deviation and beta. The results also suggest that all the banks which have managed to appear on the efficiency frontier are mainly based on the relatively higher mean returns rather than lower standard deviations and/or beta.

Research limitations/implications

The approach used in this paper could also be used to other economic sectors, as well as from a multiple countries perspective as this approach allows the comparison of different countries, which have different accounting rules and are not comparable by using standard models. The approach could also be extended to incorporate other input(s) and/or output(s) which could further add to the robustness of the results.

Originality/value

The contribution of the paper consists of proposing a new approach to the measurement of bank efficiency.
Linking customer‐based brand equity with brand market performance: a managerial approach
Authors: Tolba Ahmed H. , Hassan Salah S.
Published: October 2009

Purpose

The purpose of this paper is to attempt to bridge a gap in literature by defining and operationalizing specific brand equity constructs, and testing the relationships between customer‐based brand equity and brand market performance. Current literature has focused on building and conceptualizing brand equity, there is no consensus on how it should be measured and what constructs should be included in the measurement process.

Design/methodology/approach

This study was conducted in two phases: a consumer‐level analysis; and a brand‐level analysis. A total of 6,410 observations have been identified (sample size consists of 5,598 usable observations). The second phase involved analyzing the data at the aggregate brand level. Analysis included testing hypotheses on the correlations between customer‐based brand equity constructs and brand market performance. finally, detailed market and country‐of‐origin analyses are presented for managerial considerations.

Findings

Results from the consumer dataset have been averaged by brand (a total of 17 brands covering 76 percent and 75 percent of market shares in both economy and luxury markets). At the consumer‐level, structural equation modeling was conducted to test research hypotheses. Results varied according to consumer usage. Attitudinal loyalty and satisfaction were found the strongest predictors of brand preference and intention to purchase. At the aggregate brand level, correlation analyses supported the hypothesis that customer‐based brand equity constructs are correlated with brand market performance.

Practical implications

Analyses at the consumer and brand levels revealed interesting results about the US automotive market and suggested important managerial considerations. Specific recommendations are offered in order to help companies prioritize their resource utilization and improve their performance in the market.

Originality/value

This study offers a new model that links customer‐based brand equity with brand market performance. It advances both academic and practical findings, and opens the door for new streams of research that link academic models with practical applications. It advances specific practical recommendations to companies and at the same time offers a reliable and valid academic model that could be applied on other industries and countries.
Translating country‐of‐origin effects into prices
Authors: Drozdenko Ronald , Jensen Marlene
Published: October 2009

Purpose

The purpose of this paper is to examine the effects of country stereotyping, bad press, and consumer ethnocentrism on the prices a country can command and be competitive.

Design/methodology/approach

A total of 767 consumers were given prices for products in 11 different categories, then told each product was made in China. They were then asked how much more (if anything) they would be willing to pay if the product was made in Germany, the USA, or India.

Findings

Price premiums were significant for all categories, and increased for those scoring higher on a Consumer Ethnocentric Tendencies Scale (CET Scale). However, completing the CET Scale before answering price questions caused respondents to have a lower price premium for US products. The size of the price premium was also positively correlated with the amount of exposure to negative news concerning Chinese products.

Research limitations/implications

It is unknown how consumers would respond to categories not studied.

Practical implications

The cost of setting up government controls and industry oversight is expensive. However, the cost of negative news with product recalls is also expensive. Countries who avoid such negative news may be able to price their products 14 percent to 100 percent higher.

Originality/value

This study quantifies price premiums available to countries with a positive COO image. It also allows a manager to determine the feasibility of developing domestically produced products in specific categories, by identifying categories where consumers would pay a premium for domestically produced products.
Pricing information goods
Authors: Linde Frank
Published: October 2009

Purpose

The purpose of this paper is to show that information goods allow new forms of second degree price discrimination because of their economic special features. In addition, it shall be explained why it makes economical sense for information providers to make offers free of charge, and how price discrimination can assist them thereby.

Design/methodology/approach

This paper is a literature‐based and practical/analytical depiction, showing in which context the three price discrimination forms have developed and how they are effectively applied.

Findings

Windowing, versioning, and bundling are very effective strategies of price discrimination for information goods. This can be illustrated through various application examples. With the division of information content and media carriers a clear distinction between windowing, versioning, and bundling is achieved.

Practical implications

Information providers receive support for the design of their pricing policy. It is obvious, that with the aid of the depicted price discrimination variants, both market penetration with cost free offers and the generation of revenues from product sales can be aimed for.

Originality/value

What is new about the paper is the first time comparative portrayal of three recent second degree price discrimination forms and their application to information goods.
Creating a culture of innovation at Portugal Telecom
Authors: Pitta Dennis A.
Published: October 2009

Purpose

The purpose of this paper is to describe an implementation process that can aid companies in improving organizational innovation.

Design/methodology/approach

The case describes an approach to boost the problem solving and innovation culture beyond the confines of the new product development group.

Findings

The paper provides an application of the organizational development to innovation. The process may not be applicable to all businesses but Portugal Telecom (PT) accomplished an extensive change in corporate culture. By carefully designing an innovation program with valuable incentives made more valuable by peer pressure, PT was able to harness the “wisdom of the crowds,” the knowledge that resides in employees.Their results can be valuable to other companies.

Research limitations/implications

As in all case studies, the specific conditions found in one organization may not be found more generally in others. Readers are cautioned that the conclusions drawn in the case may have limited applicability.

Practical implications

The case depicts the process that a firm can use to increase the level of innovation.

Originality/value

The paper describes how an organizational development strategy, focusing on harnessing the efforts of employees can transform a company and its products.
A framework for understanding consumptive delay: rebate proneness and redemption
Authors: McCall Michael , Bruneau Carol L. , Dars Ellis Aimee , Mian Kimberly
Published: October 2009

Purpose

In this paper the authors seek to develop a measure that can identify those customers who might best be described as rebate prone, and to link rebate proneness to behavioral usage of rebate offers, intentions to use rebate offers in the future, attitudes towards using rebates as a way to try new products, and finally, the tendency to complete the rebate transaction.

Design/methodology

In study 1, college students enrolled in marketing classes at two large state universities were asked to complete a brief online survey regarding their attitudes towards rebates as a promotional tool as well as shopping behaviors and attitudes towards shopping. Study 2 replicated study 1 using a mall intercept approach.

Findings

Confirmatory factor analyses of the measure of rebate proneness demonstrated substantial psychometric validity and yielded acceptable levels of internal consistency. In both studies, rebate proneness was significantly and positively related to behavioral, intentional and attitudinal approaches to rebate usage. Rebate prone shoppers viewed rebates as a substantive incentive for trying new products.

Research limitations/implications

These results are preliminary yet provide an important foundation to explore a measurable propensity towards product and brand specific rebate usage.

Originality/value

The promising theoretical framework of consumptive delay provides a managerial opportunity to segment consumers on the basis of measurable psychological and behavioral tendencies. Rebate usage is but one of a number of strategies that can create and or maintain brand loyalty. The ability to identify and provide incentives to incent rebate prone shoppers has widespread implications including the enhancement of the lifetime value of the customer.
Ecology of social search for learning resources
Authors: Vuorikari Riina , Koper Rob
Published: October 2009

Purpose

This paper deals with user‐generated interest indicators (ratings, bookmarks and tags). The authors aim to answer two research questions: Can search strategies based on social information retrieval (SIR) make the discovery of learning resources more efficient for users? Can Community search help users discover a wider variety of cross‐boundary resources?

Design/methodology/approach

Cross‐boundary is defined as that the user and resource come from different countries and that the language of the resource is different from that of the user's mother tongue. The authors focus on a portal that accesses a federation of multilingual learning resource repositories. The authors collect users' attentional metadata based on a server‐side logging scheme and use this empirical data to answer two hypotheses.

Findings

The search‐play‐annotation ratio is more efficient with social information retrieval strategies, but community browsing alone does not help users to discover more cross‐boundary resources.

Practical implications

By social tagging and bookmarking resources from a variety of repositories, users create underlying connections between resources that otherwise do not cross‐reference, for example, via hyperlinks. This is important for bringing them under the umbrella of SIR methods. Future studies should include testing wider range of SIR methods to leverage these user‐made connections between resources that originate from a number of countries and are in a variety of languages.

Originality/value

The use of attentional metadata to model the ecology of social search adds value to the actors of learning object economy, e.g. educational institutions, digital libraries and their managers, content providers, policy makers, educators and learners.