bluuebunny/crossref_metadata_2025 huggingface dataset:
Information orientation and its impacts on information asymmetry and e‐business adoption
Authors: Hsieh Chang‐Tseh , Lai Fujun , Shi Weihua
Published: July 2006

Purpose

To define the term “information orientation” and to propose a model to investigate how information orientation influences information asymmetry and e‐business adoption.

Design/methodology/approach

The model was tested using survey data from 307 international trading companies in Mainland China. Partial least squares was chosen to conduct data analysis in this study.

Findings

Results suggested that information orientation could significantly reduce information asymmetry. This influence may be mediated by information sharing and information collection. It has been found that information orientation could also significantly influence e‐business adoption.

Research limitations/implications

Further studies are needed regarding how information orientation and such other strategic orientations as marketing and learning orientations may interact to influence business performance and organizational innovation.

Practical implications

Companies with stronger information orientation may have less information asymmetry problems and would be more capable to make appropriate decisions based on information. The information orientation also motivates the e‐business adoption, which in turns would help the company to share information among supply chain members and among internal employees.

Originality/value

This study provides valuable insights for managers that building a stronger information orientation may help companies motivate e‐business adoption and alleviate information asymmetry, thus improve decision‐making processes.
A contingency model for knowledge management capability and innovation
Authors: Ju Teresa L. , Li Chia‐Ying , Lee Tien‐Shiang
Published: July 2006

Purpose

Based on theories of organizational learning and strategy, the purpose of this study is to develop a strategic contingency model to identify the interrelationships among knowledge characteristics, knowledge management (KM) strategy, knowledge integration, organizational learning, KM capability and innovation.

Design/methodology/approach

This study was conducted using the survey method. A total of 800 survey questionnaires were sent to KM managers from the semiconductor, LED, precision machinery, communication, and biotech industries. ANOVA and LISREL were adopted to test 11 hypotheses as developed in this study.

Findings

The research results concluded that: knowledge characteristics with higher modularity and explicitness could enhance organizational learning and knowledge integration; levels of organizational learning, knowledge integration, and KM capability had significant impact on a firm's innovation; the interaction effects of human oriented KM strategy and organizational learning, and system oriented KM strategy and knowledge integration were found to significantly impact KM capability.

Research limitations/implications

To further confirm the results of this cross‐sectional research, more longitudinal research is suggested. To identify the scope of generalization of this study, future research may use the same questionnaire or an abbreviated one to conduct surveys across different industries or different international settings.

Originality/value

The interrelationships among knowledge characteristics, KM capability and innovation have been evaluated extensively in previous studies. However, the interaction effects between organizational learning and KM strategy and between system oriented KM strategy and knowledge integration on KM capability have been largely ignored. The results of this study provide very important references for academics and practitioners to implement the effectiveness of KM.
Private property rights, culture, property management and sustainable development
Authors: Wai‐chung Lai Lawrence
Published: July 2006

Purpose

The purpose of this paper is to theorise on the nature of property management broadly understood as resource management and demonstrate the actual and potential contribution of innovative property management to sustainable development.

Design/methodology/approach

The approach is analytical and backed by real life examples, using concepts of property rights informed by Coasian neo‐institutional economics and Yu's ideas on the Schumpeterian process in innovation.

Findings

There is a fast spread of gated communities in the Pearl River Delta and some private shopping centres provide public facilities and entertainment as a public relation method.

Research limitations/implications

The transformation of negative externalities into positive ones is the crux to achieve win‐win solutions to property management for sustainable development.

Practical implications

A good property manager does not simply perform the role of a passive housekeeper or management fee collector. S/he is, above all, an innovator who applies updated technology and concepts with great sensitivity to the externalities generated by or affecting the resource s/he manages.

Originality/value

This is the first paper that defines for property management a research agenda anchored in Coasian economics and demonstrate the actual and potential contribution of property management.
Sustainability planning: first, do no harm
Authors: Gordon Peter
Published: July 2006

Purpose

The purpose of this paper is to describe conventional top‐down planning as applied to land markets – and its limitations.

Design/methodology/approach

The paper includes a brief survey of recent literature that sheds light on the argument and that puts property management into the larger context.

Findings

Much that is known about positive trends in human wealth and welfare can be ascribed to what might be called bottom‐up planning. Property managers are increasingly part of the latter activity. In light of the trends discussed, the property management activity plays a key part in the ever more important bottom‐up management of land.

Originality/value

This paper links the growth of wealth and welfare in our time with the broadening responsibilities of property managers.
Governance in a co‐ownership environment
Authors: Hastings E.M. , Wong S.K. , Walters Megan
Published: July 2006

Purpose

To examine how the allocation of property rights in multiple‐ownership buildings in Hong Kong creates an environment in which the optimization of asset value may be difficult to achieve and in this situation how owners chose to overcome the associated problems of collective action decision making to resolve issues of building management.

Design/methodology/approach

An institutional approach, drawn from the literature on common property and collective action, is used to examine the management of multiple‐ownership property. The paper uses a hedonic pricing model to empirically test whether, in such circumstances, management is reflected in property price and which mode of governance owners prefer as a mechanism for resolving problems of collective action.

Findings

The institutional arrangements for co‐ownership and use of multiple‐ownership property assets in Hong Kong have resulted in an “anticommons” environment, in which individual owners are in a position to veto action in relation to the property. In the absence of mandatory management the study indicates property prices are increased in those cases where owners have chosen to resolve the difficulties of collective decision making by forming incorporate owners' groups and employing professional management services.

Research limitations/implications

The outcome of the empirical work is the result of an initial study carried out in one district in Hong Kong and may not be generalised. In the future, the approach will be extended to other areas.

Practical implications

In the absence of a regulatory environment which ensures the management of multiple‐ownership property assets, owners may be better advised to formalise arrangements through the formation of incorporate owners' groups and appointment of professional property management agents.

Originality/value

The paper assesses the implications of an anticommons environment for the management of multiple‐ownership property in Hong Kong. Examines arrangements for collective decision making and demonstrates influence of management on property price.
SPEIR: developing a common information environment in Scotland
Authors: Nicholson Dennis , Dunsire Gordon , Macgregor George
Published: July 2006

Purpose

To report on the work of the SPEIR project and indicate its relevance beyond the Scottish information environment. SPEIR was funded by the Scottish Library and Information Council to identify, research, and develop the elements of an internationally interoperable Scottish Common Information Environment (SCIE) for Library, Museum and Archive domain information services, and to determine the best path for future progress. A key focus was to determine the distributed information infrastructure requirements of a pilot Scottish Cultural Portal being developed in parallel with the SPEIR work, building on existing pilot initiatives such as the CAIRNS distributed catalogue and landscaper, the SCONE collections database, the SCAMP staff portal and an embryonic organisational infrastructure based on the Confederation of Scottish Mini‐cooperatives (CoSMiC).

Design/methodology/approach

A series of practical pilots was undertaken. These were underpinned by relevant desk and field research and conducted within an overarching holistic approach to developing the distributed environment.

Practical implications

Key outcomes included the creation of a single upgraded integrated service incorporating an extended distributed catalogue, collections database, and landscaper, the creation of a pilot distributed digital library, the development of open‐URL‐based facilities to permit portals to incorporate “canned searches” of the catalogue, the collections database, the SDDL, and other compatible services, an illustrative pilot Scottish terminology mapping service, and various organisational infrastructure and professional support improvements.

Originality/value

The embryonic technical and organisational infrastructure reported may provide a model for other small countries (or regions within larger countries) seeking a coherent approach to the development of an interoperable information environment.
Effectiveness of ICT training for public library staff in the UK: staff views
Authors: King Sandie , McMenemy David , Poulter Alan
Published: July 2006

Purpose

The aim of this paper is to report the findings of a survey into staff perceptions of the UK‐wide information and communications technology (ICT) training conducted under the People's Network programme for public library staff.

Design/methodology/approach

A web‐based survey was undertaken across several prominent UK mailing lists, seeking staff views on issues such as the usefulness of the training provided, and any perceived gaps in training that existed. The survey also asked what types of ICT queries staff regularly encountered.

Findings

It was found that while the staff found the training rewarding, there were concerns at the lack of ICT troubleshooting in the programme, and the reliance on an off‐the‐shelf training programme not specifically designed for libraries, namely the European Computer Driving License, or ECDL. The paper suggests that ICT training for library staff should be built around problem solving and troubleshooting, rather than generic skills, in order to match the kinds of queries encountered in the front line of libraries.

Originality/value

The paper is useful for anyone involved in designing library training programmes, or for researchers or students interested in the ICT skills necessary for librarians and the types of ICT queries encountered in the workplace.
Search: the new application platform
Authors: Arnold Stephen E.
Published: July 2006

Purpose

The purpose of this paper is to track the uses of humans for document search and retrieval into the now increasing problem of accessing electronic information.

Design/methodology/approach

Search has evolved into a top priority for internet users and will continue to expand as the new application platform. In the last year, Google has become the superstar of finding and accessing digital information. Information fracture, the multiplying effect of information processing, continues to send shock waves across computing environments.

Findings

Computing has shifted to distributed systems delivering from the network, not the local storage device. Locating a particular digital item is difficult. Google and other search engine companies are becoming application platforms. Google provides applications on different devices at different price points, including free of charge, with a variety of technology infrastructure. Innovations will be driven by user behavior.

Research limitations/implications

Electronic information is doubling every 12 to 18 months. Search will drive the future of next‐generation applications. Publishing is already feeling the impact of this new shock wave. What is next may not be known yet, but Google already has 60 products and services out.

Originality/value

This paper shows the evolution of information in search and retrieval methods, and how search will drive next‐generation applications. Google is the primary market maker, with more patents applied for in the first six months of 2005 than all of its previous history, going back to 1998.
Growth and development of information and communication technologies in Bangladesh
Authors: Islam Anwarul , Rahman Anisur
Published: July 2006

Purpose

The purpose of this paper is to highlight the present status of information and communication technology (ICT) in Bangladesh and to represent the scenario of growth and development of ICT in relation to the evolution of the information explosion with the aim of providing better library and information services in Bangladesh.

Design/methodology/approach

Documentary sources and direct observation are the major methods of this article.

Findings

To achieve the millennium development goal and to face the information revolution, Bangladesh needs a special information infrastructure. There is also an immediate need to make a dedicated decision to ensure an appropriate electronic‐communication environment in the country to facilitate the use of ICT to disseminate information, building communication, marketing products and publications, and earn revenue through e‐commerce.

Originality/value

The paper will be of value to researchers on Bangladesh who wish to learn more about the state of ICT in the country, as well as to librarians wishing to improve their services.
Using data mining technology to solve classification problems
Authors: Chang Chan‐Chine , Chen Ruey‐Shun
Published: July 2006

Purpose

Traditional library catalogs have become inefficient and inconvenient in assisting library users. Readers may spend a lot of time searching library materials via printed catalogs. Readers need an intelligent and innovative solution to overcome this problem. The paper seeks to examine data mining technology which is a good approach to fulfill readers' requirements.

Design/methodology/approach

Data mining is considered to be the non‐trivial extraction of implicit, previously unknown, and potentially useful information from data. This paper analyzes readers' borrowing records using the techniques of data analysis, building a data warehouse, and data mining.

Findings

The paper finds that after mining data, readers can be classified into different groups according to the publications in which they are interested. Some people on the campus also have a greater preference for multimedia data.

Originality/value

The data mining results shows that all readers can be categorized into five clusters, and each cluster has its own characteristics. The frequency with which graduates and associate researchers borrow multimedia data is much higher. This phenomenon shows that these readers have a higher preference for accepting digitized publications. Also, the number of readers borrowing multimedia data has increased over the years. This trend indicates that readers preferences are gradually shifting towards reading digital publications.
How digital libraries can support e‐learning
Authors: Rezaei Sharifabadi Saeed
Published: July 2006

Purpose

Digital libraries have the potential to offer unprecedented resources for supporting e‐learning. This paper addresses and discusses such aspects as what is meant by “e‐learning”, and how can it be supported by the library environment, the functionality of the digital library; and how e‐learning resources are included and organized in the digital library.

Design/methodology/approach

The paper explores the advantages of digital libraries for e‐learning and the types of learning that can be supported by digital libraries.

Findings

There is undoubtedly a keenness to use online information resources for research and teaching, but this seems to be matched by a lack of awareness of how best to integrate these resources into the e‐learning environment.

Originality/value

The paper provides a useful insight into the role and influence of digital libraries and online resources on e‐learning.
Sharing resources in Finnish university libraries: reorganising the national document supply system
Authors: Muhonen Ari , Jauhiainen Annu , Vattulainen Pentti
Published: July 2006

Purpose

To describe the development of interlending and document supply (ILDS) in Finland and the recent initiative to move to patron initiated ILDS.

Design/methodology/approach

Historical narrative and analysis.

Findings

That ILDS in Finland is declining primarily because of the “Big Deals” and the introduction of ILDS charges after the privatisation of the postal service. That Finland needs to move to a more developed patron initiated culture for the supply of documents to users.

Practical implications

The need for further ILDS software development has been identified in order to underpin unmediated ILDS; this will be progressed during 2006.

Originality/value

Provides information on the current ILDS situation in Finland and to a lesser extent other Nordic countries. Provides an insight into how a European country is moving towards unmediated ILDS.
Performance comparison between mixing ventilation and displacement ventilation with and without cooled ceiling
Authors: Qiu‐Wang Wang , Zhen Zhao
Published: July 2006

Purpose

To provide the performance comparison between the conventional mixing ventilation (MV) and the displacement ventilation (DV) with and without cooling ceiling, which can be helpful to design.

Design/methodology/approach

The commercial CFD software FLUENT with RNG k‐ε turbulent model was used. The CFD method was validated via comparing with the available experimental data.

Findings

It was found that if properly designed, the DV system can supply better indoor air quality in the occupied zone, including better distribution in temperature field, higher ventilation efficiency, lower contaminant field and more thermal comfort compared with the MV system, because of the stratification effect of DV. And the locations of return air outlets have a great effect on the performance of the ventilation system. It was also found that the DV systems can be used to remove air contaminations more efficiently, but the temperature difference in the occupied zone in the DV system is higher than that in the MV system, especially if the heat load is higher. This problem may be solved if the cooled ceiling is combined with the DV, because the vertical temperature in the occupied zone will be reduced and more thermal comfort can be achieved.

Research limitations/implications

More detailed computation should be performed on the thermal radiation between different surfaces in the room.

Practical implications

A very useful source of information for thermal designing of air condition.

Originality/value

This paper provides the performance comparison between the conventional MV and the DV with and without cooling ceiling, based on flow and temperature distribution.
The bio‐heat transfer equation and its applications in hyperthermia treatments
Authors: Tunç Murat , Çamdali Ünal , Parmaksizoğlu Cem , Çikrikçi Sermet
Published: July 2006

Purpose

Cancer is the foremost disease that causes death. The objective of hyperthermia in cancer therapy is to raise the temperature of cancerous tissue above a therapeutic value while maintaining the surrounding normal tissue at sublethal temperature values in cases where surgical intervention is dangerous or impossible. The malignant tissue is heated up to 42°C in the treatment. In this method, the unaffected tissues are aimed to have minimum damage, while the affected ones are destroyed. Therefore, it is very important for the optimization of the method to know the temperature profiles in both tissues. Accurately estimating the tissue temperatures has been a very important issue for tumor hyperthermia treatment planning. This paper, proposes to theoretically predict the temperature response of the biological tissues subject to external EM heating by using the space‐dependent blood perfusion term in Pennes bio‐heat equation.

Design/methodology/approach

The bio‐heat transfer equation is parabolic partial differential equation. Grid points including independent variables are initially formed in solution of partial differential equation by finite element method. In this study, one dimensional bio‐heat transfer equation is solved by flex‐PDE finite element method.

Findings

In this study, the bio‐heat transfer equation is solved for variable blood perfusion values and the temperature field resulting after a hyperthermia treatment is obtained. Homogeneous, non‐homogeneous tissue and constant, variable blood perfusion rates are considered in this study to display the temperature fields in the biological material exposed to externally induced electromagnetic irradiation.

Originality/value

Temperature‐dependent tissue thermophysical properties have been used and the Pennes equation is solved by FEM analysis. Variable blood perfusion and heat generation values have been used in calculations for healthy tissue and tissue with tumor.
Opportunities for marketing researchers in international entrepreneurship
Authors: Styles Chris , Seymour Richard G.
Published: July 2006

Purpose

Entrepreneurship is a growing phenomenon in world markets. In response, the past two decades have seen increasing attention given to research and theory development in the area of international entrepreneurship. However, contributions from marketing scholars have been minimal. The purpose of this paper is to define the emerging research field of international entrepreneurship and to explore opportunities for contribution to that field from marketing scholars.

Design/methodology/approach

An overview of the field of entrepreneurship highlights the central notions of opportunity, human action, learning, and creativity and innovation. To this is added value exchange, a core focus of marketing theory. These concepts are then used to define international entrepreneurship and highlight opportunities for marketing researchers.

Findings

There is considerable scope for marketing academics to contribute to the nascent field of international entrepreneurship which would, in turn, advance marketing theory.

Originality/value

The paper encourages scholars in marketing to join with colleagues from other disciplines and countries to add to these international resources.
Does relationship marketing improve customer relationship satisfaction and loyalty?
Authors: Leverin Andreas , Liljander Veronica
Published: July 2006

Purpose

The purpose of this study is to investigate the relationship marketing (RM) strategy of a retail bank and examine whether – after its implementation – customer relationships were strengthened through perceived improvements in the banking relationship and consequent loyalty towards the bank.

Design/methodology/approach

A survey was conducted on two profitability segments, of which the more profitable segment had been directly exposed to a customer oriented RM strategy, whereas the less profitable segment had been subjected to more sales oriented marketing communications.

Findings

No significant differences were found between the segments on customers' evaluations of the service relationship or their loyalty toward the bank. Furthermore, regression analysis revealed that relationship satisfaction was less important as a determinant of loyalty in the more profitable segment.

Research limitations/implications

This study was conducted as a case study of one specific branch of a bank group in Finland, which limits the external validity of its results. It was not possible to ascertain if, or to what extent, customers of the more profitable segment had received the intended RM treatment. Other limitations are also discussed.

Practical implications

Customer orientation is desirable within retail banking and more studies are needed on the differential drivers of loyalty across customer profitability segments. By identifying the aspects of a banking relationship that are more highly valued among more profitable customers than among less profitable customers, bank managers would be able to more effectively devise appropriate strategies for different segments.

Originality/value

The study contributes to the RM literature and marketing of financial services by providing empirical evidence of the effects of RM activities on customer relationship perceptions in different profitability segments.
Costs and benefits of inspection systems and optimal inspection allocation for uniform defect propensity
Authors: Freiesleben Johannes
Published: July 2006

Purpose

The objective of this paper is to demonstrate basic economic principles underlying the use of inspection systems and to derive a basis for comparing inspection costs with the alternative costs of quality improvement.

Design/methodology/approach

For this purpose, the impact of final, rectifying and sequential inspection on unit production costs is assessed using a production process model with uniform defect propensity in the single process steps. Based on this model, an objective function with the objective of minimizing unit production costs including inspection costs is formulated and a genetic algorithm method used to optimize it.

Findings

Two distinct patterns of optimal inspection allocation could be detected for changing defect rate, processed volume, fixed inspection costs and variable input costs. These allocation patterns highlight the basic economic relations of an inspection approach and verify the assumption that sequential inspection schemes are cost‐optimal. However, the benefits of quality improvement are found to be superior to any inspection scheme for a majority of cases.

Research limitations/implications

The findings are derived from a theoretical examination. Further limitations stem from the cost‐centred approach which only covers the internal component of an economic assessment of quality. However, the economic perspective advanced in this paper can in future be subjected to empirical testing and be elaborated by subsequent research.

Practical implications

Although built on simplifying assumptions, the process model can provide important insights into basic economic relations and demonstrate that inspection is an inferior way of dealing with quality problems. It can thereby help to promote a better economic understanding of quality.

Originality/value

This paper provides an economic assessment of an important aspect of quality management, which has so far not been advanced.
The role of follow‐up in achieving results from self‐assessment processes
Authors: Ford Matthew W. , Evans James R.
Published: July 2006

Purpose

The aim of this paper is to investigate follow‐up as a salient factor in achieving results from organizational self‐assessment.

Design/methodology/approach

Data were collected from 14 organizations involved in self‐assessment. Qualitative methods were used to analyze the follow‐up patterns in high and low achievers to discern key factors of follow‐up and their relationship to self‐assessment outcomes.

Findings

The paper finds that high achievers appeared to engage in a consistent set of follow‐up activities. These activities included top management team dialogue that set the tone for follow‐up, a planning process that generated a large, documented action plan, and incentive and monitoring‐based implementation controls using existing structure.

Research limitations/implications

Small sample size limits the generalizability of the findings. Larger empirical studies could evaluate the strength of the relationships between the factors of follow‐up and outcomes. Future research should also investigate why some organizations undertake follow‐up while others do not. Plausibly, degree of follow‐up might relate to uncertainty facing the organization, or the extent to which managers understand organizational processes.

Practical implications

An organization can execute a picture perfect self‐assessment analysis and still realize little benefit if it does not effectively follow‐up on the findings. Effective follow‐up is driven by top‐management and cannot be delegated.

Originality/value

This paper extends the literature by elaborating the role of follow‐up in the self‐assessment process.
Quality management practices and their impact on performance
Authors: Lakhal Lassâad , Pasin Federico , Limam Mohamed
Published: July 2006

Purpose

This paper aims to explore the relationship between quality management practices and their impact on performance.

Design/methodology/approach

First, critical quality management practices are identified and classified in three main categories: management, infrastructure, and core practices. Then, a model linking these practices and performance is proposed and empirically tested. The empirical data were obtained from a survey of 133 Tunisian companies from the plastic transforming sector.

Findings

The results reveal a positive relationship between quality management practices and organizational performance. Moreover, the findings show a significant relationship between management and infrastructure practices. In addition, the results illustrate a direct effect of infrastructure practices on operational performance and of core practices on product quality.

Research limitations/implications

The conceptual model proposed and tested in this study can be used by researchers for developing quality management theory. In addition, this model may offer a flow chart to practitioners for effective quality management implementation.

Originality/value

The proposed model is the first one to distinguish the direct effects of infrastructure practices on performance from the indirect effects of these practices through the core practices. Besides, the use of path analysis method to study the direct and indirect relationships between quality management practices and their effect on performance dimensions.
Exploring perceived threats of CAIS in developing countries: the case of Saudi Arabia
Authors: Abu‐Musa Ahmad A.
Published: July 2006

Purpose

The objective of this paper is to investigate the perceived threats of computerized accounting information systems (CAIS) in Saudi organizations.

Design/methodology/approach

An empirical survey using a self‐administered questionnaire has been carried out to achieve this objective. Four hundred questionnaires have been randomly distributed to different types of Saudi organizations and covered seven Saudi cities. Two hundred and eight questionnaires had been collected. After excluding the incomplete and invalid responses, the study ended with 136 valid and usable questionnaires, representing a 34 percent response rate. This response rate is acceptable in this kind of empirical surveys. The collected data has been analyzed using the statistical package for social sciences (SPSS) version 12.

Findings

The survey results reveal that almost half of the responded Saudi organizations are suffering financial losses due to internal and external CAIS security breaches. The results also reveal that accidental and intentional entry of bad data; accidental destruction of data by employees; employees' sharing of passwords; introduction of computer viruses to CAIS; suppression and destruction of output; unauthorized document visibility; and directing prints and distributed information to people who are not entitled to receive are the most significant perceived security threats to CAIS in Saudi organizations.

Originality/value

Accordingly, it is recommended to strengthen the security controls over the above weaken security areas and to enhance the awareness of CAIS security issues among Saudi organizations to manage the security risks and to achieve better protection to their CAIS. The results of the study enable managers and practitioners to champion information technology developments for success of their businesses.
The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity
Authors: Chan Samuel Y.S. , Leung Philomena
Published: July 2006

Purpose

Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused on component two, ethical judgment, less research has been undertaken on the other three components. The purpose of this study is to focus on component one, ethical sensitivity, of Rest's four‐component model.

Design/methodology/approach

A sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and the effects of their ethical reasoning and personal factors on their ethical sensitivity.

Findings

Results of this study show that accounting students vary in their ability to detect the presence of ethical issues in a professional scenario. There is no significant relationship between accounting students' ethical sensitivity and their ethical reasoning (P‐score). Accounting students characterized as “internals” are more likely to show an ability to recognize ethical issues than those characterized as “externals.” The results also indicate that an accounting ethics intervention may have positive effect on accounting students' ethical sensitivity development. Hence, an individual who possesses the ability to determine what is ethically right or wrong (high ethical reasoning) may fail to behave ethically due to a deficiency in identifying ethical issues (low ethical sensitivity) in a situation.

Originality/value

Whilst much research has concentrated on ethical reasoning and ethics education to enhance the ethical conduct of accountants, it is important that the profession and researchers also direct their attention and efforts to cultivating the ethical sensitivity of accountants. The findings of this study provide additional evidence to support Rest's theory of a more comprehensive cognitive model of ethical decision‐making and suggest a more balanced research effort in evaluating the ethical development of individuals.
The effects of age and gender upon the perceptions of accounting professionals concerning their job satisfaction and work‐related attributes
Authors: Moyes Glen D. , Williams Patricia A. , Koch Bruce
Published: July 2006

Purpose

The purpose of this paper is to investigate the effects of age and gender upon the level of job satisfaction of accounting professionals as well as examine if gender and age lead to differences in their perceptions of work‐related attributes such as advancement opportunities and relations with supervisors.

Design/methodology/approach

Questionnaires were mailed to 1,000 accounting professionals and 245 useable questionnaires were received (193 were returned due to incorrect address) resulting in a 30 percent response rate. The questionnaire was designed with a six‐point Likert scale to measure the respondent perceptions concerning 78 factors that may influence their level of job satisfaction. Factor analysis with a varimax rotation reduced the 78 factors down to nine factor groups. These factors or work‐related attributes became the nine independent variables for six regression models. The sample was subdivided based by age and gender differently for each of the six regression models. The dependent variable represented the level of job satisfaction perceived by the accounting professionals surveyed.

Findings

As a result of the six regression models, the six following factors or work‐related attributes are significant to age and/or gender: job fulfillment, treatment by peers and supervisors, promotion and advancement opportunities, supervisors, gender discrimination and employee relations with coworkers. The remaining three factors or work‐related attributes are not significant with age and/or gender: amount of compensation, fringe benefits provided and amount of workload required.

Research limitations/implications

The sample includes alumni from a private university located in a large metropolitan area on the east coast of the USA, the results are not representative of all accounting professionals. Thus, our findings cannot be generalized to the larger population of American accounting professionals.

Practical implications

Employers can incorporate the findings of this study in their organizations to assist in improving the overall level of job satisfaction of their accounting professional employees, especially involving gender or age issues.

Originality/value

This study shows boards of directors and executive managers which specific work‐related attributes to improve for the purpose of increasing the retention rate and decreasing turnover rate of their accounting professionals in critical positions within those organizations.
Auditing, integral approach to quarterly reporting, and cosmetic earnings management
Authors: Guan Liming , He Daoping , Yang David
Published: July 2006

Purpose

This study examines the effect of auditing and the integral approach to interim reporting on cosmetic earnings management, referred by Kinnunen and Koskela as earnings manipulative behavior to report earnings numbers to achieve key cognitive reference points represented by N×10k.

Design/methodology/approach

Using Benford's Law, the analysis employs 182,278 positive quarterly earnings observations and 103,470 negative quarterly observations for all publicly listed US companies from 1993 to 2003.

Findings

The empirical results show that firms tended to engage in cosmetic earnings management in each of the four fiscal quarters. More importantly, it was found that the degree of cosmetic earnings management is significantly less severe in the fourth fiscal quarter, which is the only quarter audited, than any of the previous quarters. This result suggests that the auditor plays an important role in reducing the cosmetic earnings manipulative behavior.

Originality/value

The findings of the study add more evidence to the ongoing debate about the effectiveness of auditing in preventing earnings management.
Public diplomacy and global business
Authors: Wang Jay
Published: July 2006

Purpose

The purpose of the article is to set the broader conceptual context for the exploration of the role of business in public diplomacy in this special issue of theJournal of Business Strategy.

Design/methodology/approach

This article reviews the development of the public diplomacy concept, and point out its current gaps in light of the profound transformation in the global society. The article then discusses the linkage and relevance to the business community.

Findings

The article highlights that public diplomacy is not a unitary but a multi‐dimensional concept, and argues for selective engagement by the private sector, that is not only desirable but also feasible. The value propositions global business can bring to the process include a global world‐view, managerial practice, and communication competence and other resources. It also explains areas of public diplomacy that they may play a part in.

Originality/value

This paper provides the theoretical grounding for businesses' involvement in public diplomacy.
Legal issues for the knowledge economy in the twenty‐first century
Authors: Gayton Cynthia M.
Published: July 2006

Purpose

The purpose of this paper is to examine legal opportunities to develop creativity and innovation in a knowledge‐based economy.

Design/methodology/approach

This paper approaches legal issues from the perspective of the knowledge holder who is, more often than not, an individual in possession of some creative output that may potentially be of interest to a knowledge acquirer that is, more often than not, a business. The scope is limited to legal constraints and control mechanisms currently in use that restrict or discourage knowledge holders from achieving full creative potential, with the hope of encouraging further research on how to achieve the promise of a knowledge‐based economy. It is also limited, from a legal perspective, to US laws, with reference to a few international treaties.

Findings

While conducting research for this paper, it was found that, although there is a plethora of technological means that attempt to codify and harness innovation and encourage creativity, some legal mechanisms may be out‐moded and cumbersome. This is not to say that existing regimes, like intellectual property law, are useless, but that they are designed to take advantage of brick and mortar inventions that have little in common with the products and services being considered for the future.

Originality/value

It is anticipated that there will be a sea‐change in traditional thought about laws relating to knowledge and rights management. Historically, knowledge holders have been at a disadvantage when negotiating with knowledge acquirers. Now that the commodity is knowledge, knowledge holders have a unique opportunity to reveal, or not, to their own advantage. The goal of this paper is to identify alternative scenarios to encourage the flow of information to the benefit of knowledge holders as well as knowledge acquirers.
Building the enterprise of the future
Authors: Murray Arthur J. , Greenes Kent A.
Published: July 2006

Purpose

This paper sets out to describe the concept for the Enterprise of the Future, a project within the George Washington University Institute for Knowledge and Innovation. The purpose of the project is to lead the transformation to global virtual enterprise as the organization of choice for the twenty‐first century.

Design/methodology/approach

This paper covers the challenges people are facing; how the enterprise of the future will address those challenges; what the enterprise of the future will look like; what research needs to be undertaken; and who will be leading the research. Concludes with a call for participation to anyone interested in transforming the very notion of what is called enterprise.

Findings

The goal is to create the capability for organizations to learn, innovate and transform at a pace equal to, or greater than, the speed of change in the marketplace. Meeting the competitive challenges which lie ahead requires major changes in the way people live, learn and work, both individually and organizationally. A significant amount of effort will be devoted to work processes, technology integration, and the knowledge workforce.

Originality/value

Contains useful information on the enterprise of the future.
Critical issues for knowledge management implementation at a national level
Authors: Akhavan Peyman , Jafari Mostafa
Published: July 2006

Purpose

To date, critical success factors for designing and implementing a knowledge management system at national level for countries have not been systematically investigated. Existing studies have derived their critical success factors from companies' perspectives and have not considered the needs of a larger scale such as a country and at a national level. This paper aims to bridge this gap.

Design/methodology/approach

A qualitative case study technique has been used in this paper for data collection to gain insights into the topic being investigated. For that, “grounded theory” research approach has been selected, by which the collected data from real case studies (European countries) are categorized and analyzed through specific stages. The extracted concepts can demonstrate critical success factors of a knowledge management master plan at a national level.

Findings

The overall results from the real case studies were positive, thus reflecting the appropriateness of the proposed critical success factors. Also 20 concepts and one semantic network are the other findings of this research that clarify how to design and implement a knowledge management system at a national level. The semantic network shows the most important factors (concepts), their effects on one another, and their relations.

Practical implications

The set of critical success factors can act as a list of items for countries to address when adopting knowledge management (KM). This helps to ensure that the essential issues and factors are covered during the design and implementation phase. For academics, it provides a common language for them to discuss and study the factors crucial for the success of a knowledge management master plan at a national level.

Originality/value

This study is probably the first to provide an integrative perspective of critical success factors for implementing KM level in countries. It gives valuable information and guidelines that hopefully will help governments to accomplish knowledge management through their countries.
Knowledge cities: the answer to the needs of knowledge‐based development
Authors: Ergazakis Kostas , Metaxiotis Kostas , Psarras John
Published: July 2006

Purpose

In the new era of knowledge economy, knowledge and the processes to generate it and manage it are considered to be the most valuable assets of an organisation in the competitive business environment. Over the last years, intensive discussions have taken place about the importance of knowledge management for the whole of society, except for the business world. Today, there is a consensus among researcher and practitioner communities that the challenges facing modern societies call for development strategies that are knowledge‐based. Such strategies could enable humankind to pursue the vision of a global society in which all the basic human needs can be satisfied, while maintaining a healthy and physically attractive environment. However, general agreement has not yet been reached on which type of knowledge‐based development (KBD) strategy is the most advantageous and should be followed. This paper attempts, on the one side, through the study of current literature, to demonstrate the needs that should be fulfilled by KBD strategies and, on the other side, to justify why the relatively new concept of knowledge cities is the one that fully corresponds to these needs.

Design/methodology/approach

The authors attempt to review and analyse in a coherent way the current trends regarding KBD policies as well as to examine the needs to be addressed by successful KBD strategies, based on a wide range of published works, including papers, books, reports and web sites.

Findings

The main finding is that there are many issues that contemporary KBD policies should address and that the new concept of knowledge cities fully corresponds to these needs.

Research limitations/implications

Recommended directions for further action research are presented.

Originality/value

The distinguishing feature of this study is that it shows that the concept of a knowledge city is the most appropriate and advantageous model for a KBD strategy, fully complying with and satisfying their needs.