bluuebunny/crossref_metadata_2025 huggingface dataset:
The inter‐organizational relationship in a multi‐contractor business network
Authors: Hui Encon Y.Y. , Tsang Albert H.C.
Published: September 2006

Purpose

The purpose of this paper is to present a study on the relationship between the client and the contractor in a multi‐contractor business network.

Design/methodology/approach

A model built on transaction cost economics and relational exchange theory is proposed to determine the preferred governance mechanism as a function of fit with the technical environment of facilities management. Hypotheses in the model are tested by means of data collected from a survey of facilities managers.

Findings

It is found that decision making uncertainty has a negative effect on relational norm. On the other hand, a positive relationship exists between asset specificity and relational norm, and this relationship is moderated by risk of malfunction.

Research limitations/implications

As trust and relational norm may be affected by the local culture, validation of the study may be necessary in other cultural settings.

Practical implications

By means of the empirical model, the gap between the current relational norm and the desired relational norm can be determined. With this knowledge, the facilities manager of the client can then plan change initiatives to narrow the gap.

Originality/value

The developed regression equation facilitates objective determination of the preferred relational norm between the client and the contractor in the context of maintenance out‐tasking.
An inter‐linguistic and inter‐cultural analysis of global corporate web sites
Authors: Lee Miranda Y.P. , So Daniel W.C. , Wong Lornita Y.F.
Published: September 2006

Purpose

This paper aims to identify inter‐linguistic and inter‐cultural commonalities and differences between web sites targeting, respectively, English and Chinese viewers, and to examine within‐language and within‐culture variations of web sites for viewers in Greater China.

Design/methodology/approach

Two comparisons were made: among the home and subsidiary web sites of the same corporation, McDonald's (www.mcdonalds.com), and across web sites of five corporations within the aviation industry.

Findings

Corporate identity and positioning, corporate culture and citizenship are projected differently on the McDonald's web sites for the Anglo‐American viewers and the Chinese viewers. Web sites written in the same language, Chinese, reveal within‐language and within‐culture variations in contents and style across different web sites in the fast food and aviation industries within Greater China.

Research limitations/implications

A more extensive research on different industries can be conducted to validate the preliminary findings of this research. Relevant conceptual resources can then be developed to explain the inter‐linguistic and inter‐cultural differences.

Practical implications

Findings from this comparative analysis help raise the corporate communicators' awareness of inter‐linguistic and inter‐cultural as well as within‐language and within‐culture variations when drafting contents for web sites targeting viewers of different linguistic and cultural backgrounds.

Originality/value

Comparative studies of global web sites targeting viewers of, respectively, English and Chinese groups, and within‐language and within‐culture variations in Greater China are still limited. The findings from this research serve as a basis for future investigation for effective bilingual corporate communication from the linguistic and cultural perspectives.
Does supply chain management strategy mediate the association between market orientation and organizational performance?
Authors: Green Kenneth W. , McGaughey Ron , Casey K. Michael
Published: September 2006

Purpose

The purpose of this research was to examine the link between supply chain management (SCM), market orientation, and organizational success, and to develop a model that describes the relationship among the three.

Design/methodology/approach

A survey of sales managers within large US manufacturers was used to collect data about market orientation, SCM strategy, and organizational performance. Five hypotheses were tested using structural equation modeling.

Findings

The resulting model suggests that a manufacturing firm's SCM strategy mediates the relationship between its market orientation and organizational success.

Research limitations/implications

Perhaps the most serious limitation of this study was its narrow focus on US manufacturing companies, thus precluding the generalization of findings to other sectors such as service and government sectors that may benefit from a market orientation and sound SCM strategy.

Practical implications

The study findings reinforce the importance of a market orientation for firms in the manufacturing sector, and likewise the importance of a sound SCM strategy. The success of firms depends on their ability to satisfy customers. Since market orientation is positively related to organizational success, and SCM strategy helps facilitate market orientation, top managers should view effective SCM as key in meeting customer needs to achieve long run success.

Originality/value

This paper examines the relationships among SCM strategy, market orientation and organizational success and is the first empirical research to propose a model of those relationships. Researchers can use the findings herein to generate ideas for future studies, and top managers can glean important knowledge about how effective SCM impacts organizational performance.
A structural model of fashion‐oriented impulse buying behavior
Authors: Joo Park Eun , Young Kim Eun , Cardona Forney Judith
Published: September 2006

Purpose

This study aims to examine the causal relationships among fashion involvement, positive emotion, hedonic consumption tendency, and fashion‐oriented impulse buying in the context of shopping.

Design/methodology/approach

A self‐administered questionnaire developed from the literature was administered to 217 college students during a scheduled class. They were enrolled at one metropolitan university in a southwestern state in the USA. A structural equation model using a correlation matrix with maximum likelihood was estimated by LISREL 8.53.

Findings

Fashion involvement and positive emotion had positive effects on consumers' fashion‐oriented impulse buying behavior with fashion involvement having the greatest effect. Hedonic consumption tendency was an important mediator in determining fashion‐oriented impulse buying.

Research limitations/implications

This study was limited to college students at one metropolitan university in a southwestern state in the USA and to general fashion products.

Practical implications

Retailers may encourage consumers' positive emotion through strategies such as store design, product displays, package design, and sales. A focus on entertainment, interest, and excitement may be as important as getting the right mix of merchandise and pricing. Other retail strategies might be to stress the relative rationality and non‐economic rewards of impulse buying in advertising efforts; to make impulse purchases more risk free through convenient return policies; and to increase enablers such as offering credit and extending store hours.

Originality/value

Few studies exist for predicting fashion‐oriented impulse buying behavior. This study addresses the need to examine impulse buying behavior related to fashion products.
Factors of dress affecting self‐esteem in older females
Authors: Joung Hyun‐Mee , Miller Nancy J.
Published: September 2006

Purpose

The purpose of this study is to examine: direct effects of appearance management and fashion involvement on social participation; direct effects of social participation, appearance management, and fashion involvement on self‐esteem; and indirect effects of appearance management and fashion involvement on self‐esteem through social participation.

Design/methodology/approach

A total of 389 females aged 55 and over completed a mail survey measuring appearance management, fashion involvement, social participation, and self‐esteem. Principal component factor analysis was conducted to reduce multi‐items measuring the variables. Path analysis was employed to test direct and indirect effects among the variables.

Findings

The results of path analysis showed that social participation and appearance management had direct effects on self‐esteem, whereas fashion involvement had no direct effect on self‐esteem. However, both appearance management and fashion involvement had positive indirect effects on self‐esteem via social participation.

Practical implications

To maintain self‐esteem in old age, individuals should be encouraged to participate in social activities and appearance management activities. The fashion and personal care industry should have an awareness of older female consumers' needs and develop and provide age‐related products and services.

Originality/value

This paper provides important contributions to gerontology, retailing, marketing, and consumer behavior‐related research. Although older adults (55+) are an important market segment, especially for the fashion and personal care industry, little research has included this group of consumers. This study showed that older adult females' self‐esteem was influenced by social participation, appearance management, and fashion involvement. The finding of this study helps marketers developing products targeting seniors.
An evaluation system for training programs: a case study using a four‐phase approach
Authors: Lingham Tony , Richley Bonnie , Rezania Davar
Published: September 2006

Purpose

With the increased importance of training in organizations, creating important and meaningful programs are critical to an organization and its members. The purpose of this paper is to suggest a four‐phase systematic approach to designing and evaluating training programs that promotes collaboration between organizational leaders, trainers, participants and evaluators.

Design/methodology/approach

The paper presents a case study of a leadership training program conducted at a Midwestern corporate university. Analysis of the qualitative data from interviews with participants and field notes during the first two iterations of the program highlight three major aspects that were then used to develop a unique measure for the evaluation of subsequent iterations. The case study was conducted over a period of 31/2 years involving a total of 175 managers.

Findings

A main finding in this study was that content was three times stronger than applicability. This finding was critical in understanding the learning focus of the program and the significance of developing a unique evaluation system that is both meaningful and important to the organization and its members.

Practical implications

The four‐phase approach to develop unique evaluations involving both content and applicability would be of value to human resource professionals involving in designing training programs for career development of managers.

Originality/value

This four‐phase approach focuses on learning and development at the individual and organizational levels. It aligns with Kolb's experiential learning theory and is a process that provides a feedback system for organizations to engage in double‐loop learning to improve the design, delivery and evaluation of their training programs.
Workaholism in organizations: new research directions
Authors: Snir Raphael , Harpaz Itzhak , Burke Ronald
Published: September 2006

Purpose

To produce a collection of papers about workaholism which demonstrate real rigour both methodologically and conceptually – something which the guest editors feel has been somewhat lacking in the subject's history.

Design/methodology/approach

Introduces the topic, providing some background and discussion of the main concepts. Briefly introduces the papers and their main findings

Findings

The contributions illustrate the development of workaholism research

Originality/value

Contextualizes the issue and extends the overall knowledge in the topic.
Workaholic, or just hard worker?
Authors: Douglas Evan J. , Morris Robyn J.
Published: September 2006

Purpose

There is a lack of theoretical development on the question of why people work long hours and the nature of “workaholism”. This paper seeks to demonstrate a variety of reasons that induce a person to work “excessively”.

Design/methodology/approach

This paper discerns three subcategories of the “work enthusiast”: “materialist”, “the low‐leisure” and the “perkaholic” hard workers. It is demonstrated that these work enthusiasts work long hours for relatively high job satisfaction, while workaholics gain relatively low job satisfaction. Inflicting negative externalities on fellow workers is argued to be a separate issue – any one of the hard workers might irk their fellow workers by working “too hard” or by their individual mannerisms. This paper uses the economist's utility‐maximization model to build a conceptual model of voluntary work effort that explains the work effort decision of individuals.

Findings

Individuals will work long hours when motivated to do so by the satisfaction they derive separately and collectively from income (materialism); leisure; perquisites; and workper se. It is argued that only the person who is strongly motivated by the latter reason is properly called a workaholic, and that the imposition of negative externalities on co‐workers is a separate issue that might also involve work enthusiasts.

Originality/value

The paper advances the understanding of work motivation and workaholic behavior and presents a series of researchable propositions for empirical testing.
Profiles of workaholism among high‐tech managers
Authors: Porter Gayle
Published: September 2006

Purpose

To explore whether workaholism seems to be a pre‐requisite for success in the high‐technology industry.

Design/methodology/approach

Survey results from a team of fourteen managers are used as a case study, to examine tendencies believed to relate to workaholism. A variety of cross comparisons are presented as scatter plots to frame the discussion, along with composite profiles of individual managers.

Findings

While some of the managers seemed to represent the archetypal workaholic, some were quite the opposite. Others classified as either moderate or at‐risk.

Research limitations/implications

Study took place within one company and using measures taken within a relatively short time span of several months. Statistical comparisons were not possible with a group of 14. The management group was exclusively male, eliminating any potential for gender comparisons.

Practical implications

These managers had proven success within the same company and a high demand industry. Yet some did not display workaholic characteristics, refuting the idea that a demanding and fast‐paced environment requires one must be a workaholic to succeed.

Originality/value

Multiple measurement scales are used to develop composite profiles based on various aspects suggesting workaholism. This is an important examination of differences among managers within a context often cited as supporting, or perhaps requiring, workaholic tendencies. These examples indicate that employees need not sacrifice all else for work in order to get ahead.
The gendered nature of role model status: an empirical study
Authors: Murrell Audrey J. , Zagenczyk Thomas J.
Published: September 2006

Purpose

The purpose of this paper is to understand better the gendered nature of role model status within organizations. The paper aims to argue that women require organizational legitimacy to be perceived as a role model, whereas men rely primarily on the strength of social ties within their friendship networks.

Design/methodology/approach

An empirical study of admissions department employees at a large eastern university within the USA was conducted. Using a social network approach, participants were asked to identify advice, friendship and role model relationships and provide information about awards and recognition received from the organization.

Findings

The results showed that, in order to be perceived as a role model, females needed to give (but not ask for) advice, earn organizational rewards, hold leadership positions in the organization, and maintain strong ties with other employees. Males only had to have a number of friendship or advice ties to be seen as a role model.

Research limitations/implications

The findings are consistent with the idea that females need to establish formal organizational status or legitimacy (e.g. leadership roles, rewards) in order to be perceived as a role model. In addition, balancing advice‐giving versus advice‐seeking is more important for female compared with male role models.

Originality/value

This paper examines the concept of role modeling using a social network analysis, thus providing new insight about the impact of advice and friendship network centrality on role model status in organizations.
Developments in the global law enforcement of cyber‐crime
Authors: Broadhurst Roderic
Published: September 2006

Purpose

Addresses the rapid expansion of computer connectivity and the opportunities provided for criminals to exploit security vulnerabilities in the online environment.

Design/methodology/approach

International efforts to combat cyber‐crime are reviewed by evaluating the forms of mutual legal assistance (MLA) now in place.

Findings

Cyber‐crime is often traditional crime (e.g. fraud, identify theft, child pornography) albeit executed swiftly and to vast numbers of potential victims, as well as unauthorised access, damage and interference to computer systems. Most detrimental are malicious and exploit codes that interrupt computer operations on a global scale and along with other cyber‐crimes threaten e‐commerce. The cross‐national nature of most computer‐related crimes have rendered many time‐honoured methods of policing both domestically and in cross‐border situations ineffective even in advanced nations, while the “digital divide” provides “safe havens” for cyber‐criminals. In response to the threat of cyber‐crime there is an urgent need to reform methods of MLA and to develop trans‐national policing capability.

Practical implications

The international response is briefly outlined in the context of the United Nations (UN) Transnational Organised Crime Convention (in force from September 2003) and the Council of Europe's innovative Cyber‐crime Convention (in force from July 2004). In addition, the role of the UN, Interpol, other institutions and bi‐lateral, regional and other efforts aimed a creating a seamless web of enforcement against cyber‐criminals are described.

Originality/value

The potential for potent global enforcement mechanisms are discussed.
Towards an understanding of involuntary firearms discharges
Authors: Heim Christopher , Schmidtbleicher Dietmar , Niebergall Eckhard
Published: September 2006

Purpose

To identify environmental and physiological factors that may interact to bring about accidental discharges of firearms; and to make suggestions regarding the training of police officers with the aim of reducing such incidents.

Design/methodology/approach

A pistol was fitted with sensors to register the pressure exerted on both the hand‐stock and the trigger of the weapon. Participants then performed 13 different tasks, each of which required the use of different limbs while holding the prepared weapon.

Findings

Results suggest that motor activity in different limbs can lead to a significant increase in grip force exerted on a firearm, and that the amount of force exerted on the weapon is dependent on the intensity and type of movement and the limb involved in the movement. For movements of the contralateral arm a tendency for higher forces to be exerted on a weapon during pulling than during pushing movements was found, whereas the force with which the movement was performed did not seem to have any influence. In contrast, for movements involving the legs, findings indicate that increasingly more forceful leg‐movements lead to a progressively higher risk of unintentionally discharging a firearm due to unintended muscle activity, whereas the type of movement does not seem to influence the amount of force produced in the hand carrying the weapon. Generally, the use of the lower limbs appears to offer a greater danger for involuntary discharges resulting from unintended muscle activity than movements involving the contralateral arm.

Practical implications

Results point towards evidence‐based methods for training police officers that may reduce the danger of involuntary discharges of a firearm in a real life situation.

Originality/value

This paper provides the first empirical research to identify which movements of the human body are more or less likely to induce unintended muscle activity in the hand carrying a firearm which may evoke involuntary discharges.
Gender differences in the predictors of police stress
Authors: Morash Merry , Kwak Dae‐Hoon , Haarr Robin
Published: September 2006

Purpose

The research compared the predictors of work‐related stress for policemen and policewomen. Stressors included workplace problems, token status in the organization, low family and coworker support, and community and organizational conditions.

Design/methodology/approach

In 11 police departments, racial and ethnic minorities were oversampled. Of 2,051 officers sampled, 46.2 percent responded. Questions and scales were adapted from prior research on both males and females. Regression analysis revealed the strength of individual predictors of stress, the variance explained by workplace problems, and the additional variance explained by social support, token status, and community and organizational context.

Findings

Workplace problems explained more male's than female's stress. Regardless of gender, the strongest predictor of stress was bias of coworkers, and a weaker predictor was language harassment. Just for males, lack of influence over work and appearance‐related stigmatization were additional predictors. Workplace problems explained gender differences in stress that were related to token status as a female.

Research limitations/implications

The sample was not representative of all police in the USA. Measures of community and organizational characteristics were highly intercorrelated, so they could not be examined separately. Especially, for women, there is a need to identify additional sorts of influence on stress.

Practical implications

Although individual interventions and coping strategies are important for reducing police officer stress, changes in the organizational context also deserve attention. There is a need to develop and test interventions to reduce bias among coworkers, to contain language harassment, and to provide police with an increased sense of control over their work.

Originality/value

The paper focuses on stress within the policing environment.
Moral distress in the pediatric intensive care unit: the impact on pediatric nurses
Authors: Mekechuk Joy
Published: September 2006

Purpose

The purpose of this paper is to explore the concept of moral distress in particular as it impacts on the pediatric intensive care nurse caught between caring for infants and children who would not otherwise be alive were it not for the advances of modern medical technology, and their personal beliefs concerning the societal value of life at any cost.

Design/methodology/approach

Describes cases and real incidents to illustrate the moral distress experienced by these nurses caught between caring for the children and at the same time interacting with the families. Such families are too often living on hope, with a profound faith in the ever advancing world of medical technology to keep loved ones alive with little thought to the consequences.

Findings

Suggests that the impact of moral distress on pediatric nurses, particularly as it relates to burnout, may well jeoparidize their ability to deliver effective care and is another unrecognized cost in the medical world.

Practical implications

Suggests that an ethical approach to care is necessary through hard to answer questions. Due to the fact that such questions are not often addressed, the author suggests consideration be given to medical ethicists to mediate and assist those caught in this dilemma.

Originality/value

This paper will be of value to those concerned with how medical and life‐saving technologies are outstripping our human abilities to comprehend and live with the consequences, and some of the ethical issues that arise.
Circles of practice: educational and professional graphic design
Authors: Logan Cheri D.
Published: September 2006

Purpose

This paper investigates the specialist learning undertaken in graphic design classrooms and its relationship to industry practices. It considers how well students are prepared for work and the nature of this vocational preparation.

Design/methodology/approach

The paper is based on an empirical study using a qualitative, case study approach. A situated perspective on design learning and knowledge was adopted, and a strong focus on studio discourse developed. An analytical method based on respondents' use of metaphor in practice‐oriented discourse evolved, providing an interpretive framework for the study.

Findings

The paper describes the difficulties involved in undertaking research into design classrooms, outlining how these were resolved to allow the unique learning activities of the design practicum to be identified. It discusses the lack of recognition of design pedagogies, and considers their characteristic strengths and weaknesses. Key metaphorical discourses structuring design learning, teaching and practice are identified. Shared discourses in use across graphic design education and industry suggest the alignment of these contexts, providing a perspective on them as overlapping “circles of practice”. Conclusions are drawn about the effectiveness of graphic design vocational education.

Originality/value

The study suggests a means of researching practice‐oriented discourses and activities across a range of settings. It offers ways of considering the alignment of educational and professional contexts by using a modified “situated” perspective on learning. This perspective allows for recognition of types of learning that do not meet traditional, “academic” criteria and of the vocationally‐referenced pedagogies that promote them.
Individual learning accounts: a strategy for lifelong learning?
Authors: Renkema Albert
Published: September 2006

Purpose

Since the end of the previous century social partners in different branches of industry have laid down measures to stimulate individual learning and competence development of workers in collective labour agreements. Special attention is given to stimulating learning demand among traditional non‐participants to lifelong learning, such as lower educated and older employees. The paper examines one such measure, the individual learning account (ILA).

Design/methodology/approach

This paper is based on a quasi‐experimental study, in which we evaluate the impact of ILA on learning intention and work floor learning culture is evaluated. The study focuses on lower educated employees in two sectors of employment: the elderly care sector and SME's in the technical installation (TI) sector. The point of departure is Ajzen'se theory of planned behaviour. In this study, we attempt to examine the effects of ILAs on intention to engage in learning activities and behavioural predictors such as attitude, perceived behavioural control and perceived learning culture. A number of authors point out the pivotal influence of supportive learning culture on learning behaviour, in which employer and employees are portrayed as partners. Therefore, for this study the variable perceived dialogical learning culture was constructed.

Findings

Differences were found in the effect of ILA on learning intention and perceived learning culture between both sectors. Especially, in TI companies ILA had significant effect on the learning intention of older employees and employees working in level three functions.

Originality/value

The paper assesses ILAs.
The region's intellectual capital benchmarking system: enabling economic growth through evaluation
Authors: Martins Rodriguez Blanca , María Viedma Martí José
Published: September 2006

Purpose

The global knowledge economy has put the focus on the regional aspects of economic growth. It has also shifted development perspectives from output to input factors as production has become more knowledge‐based. Researchers have sought a better understanding of how firms, universities and government institutions deploy their core resources and competencies and interact to accrue economic growth. The “Region's intellectual capital benchmarking system” (RICBS) is a strategic assessment methodology designed to tackle these issues. It also aims to avoid potential lock‐ins and other institutional inefficacies that have proven pernicious, especially to developing countries' economic growth and development prospects.

Design/methodology/approach

Harvests on national/regional innovation systems theoretical framework and Viedma's methodology to evaluate the microclusters' capacity for competitiveness.

Findings

Building a region's innovation capacity demands an integrated and comprehensive framework to understand its underpinnings at all three micro, meso and macro levels. It is just as important to fulfill the requirements for its overall effectiveness – i.e. an in‐depth diagnosis of the region's economic, technical and institutional foundations and the key stakeholders committed to a long‐term vision, as well as a systematic and critical evaluation of the whole.

Practical implications

Provides development agencies with a tool for promoting innovation‐based policies and thus a more competitive allocation of resources.

Originality/value

Assumes that benchmarking can contribute significantly to grounding the analysis of a region's innovation and competencies building capacity and to allocating resources more effectively within the economy. It also focuses on the potential of an evaluation system to overcome undesirable lock‐ins and path‐dependencies.
A unified methodological approach for the development of knowledge cities
Authors: Ergazakis Kostas , Metaxiotis Kostas , Psarras John , Askounis Dimitris
Published: September 2006

Purpose

The concept of knowledge cities (KCs) is particularly advantageous for any contemporary city. Many cities globally claim themselves as being already KCs, while other cities have elaborated strategic plans in order to be transformed into KCs. The examination of their approaches reveals that these initiatives are fragmented and there is not a unified and coherent methodological approach. The purpose of this paper is to present the basic elements of a methodological approach for the integrated development of a KC.

Design/methodology/approach

The examination and analysis of many cities' approaches, on a previous research work, have permitted one to identify an emerging pattern of successful KCs' main characteristics and features. These characteristics served as the basis in order to develop a methodological approach for the development of a KC.

Findings

The paper presents the basic elements of a methodological approach, named KnowCis (knowledge cities), which consists of five main phases.

Research limitations/implications

The concept of KCs is very broad and consequently the purpose of the proposed approach is to incorporate all the related aspects. A suggestion for future research is the enhancement of the approach in order to incorporate additional aspects of a city's life.

Practical implications

The KnowCis approach is a useful tool for any city that intends to be developed as a KC. At this stage there is an ongoing collaboration with a Greek city for its pilot application.

Originality/value

The approach presented in this paper is unified and it can be easily adapted in order to comply with the particular characteristics of each city.
Singapore in transition: from technology to culture hub
Authors: Wong Caroline Y.L. , Millar Carla C.J.M. , Ju Choi Chong
Published: September 2006

Purpose

This paper aims to present an approach to the knowledge‐based economy that focuses on the developmental synergies between technology (especially information and communication technologies), culture and place (hub) as expressed in the innovative milieu of the inner city.

Design/methodology/approach

This paper draws on research in city and urban planning, which emphasizes the importance of quality of a place, location or city and the more intentional emphasis given to development of human and cultural resources, which are conducive to innovation, learning, creativity and change in a knowledge‐based economy.

Findings

Singapore is chosen as a case study of analysis for a knowledge‐based economy in transition because of its developmental approach and strategic shift from one focused on technology‐intensive sectors to one focused on high knowledge‐intensive companies and towards a free‐spirited dynamic creative hub in the making. It displays many characteristics typical of a knowledge‐based economy in which people, their ideas and capabilities are the key sources of wealth and opportunities.

Practical implications

The paper observes a missing link in the transition from technology to knowledge to culture hub, which might have implications for Singapore's effort towards establishing itself as a cultural industries metropolis, a renaissance city using culture to re‐position its international image as a global city for the arts.

Originality/value

The originality and value of the paper lie in this analysis, which makes one conclude that, although Singapore's developmental model had created benefits in many ways, it had also negatively constrained its development, particularly in the area of knowledge creation and application to entrepreneurship, innovation and creativity.
The future center as an urban innovation engine
Authors: Dvir Ron , Schwartzberg Yael , Avni Haya , Webb Carol , Lettice Fiona
Published: September 2006

Purpose

The purpose of this article is to describe a future center as an urban innovation engine for the knowledge city, to understand the success factors of a future center and how this success can be replicated systematically in the implementation and development of future centers in the future.

Design/methodology/approach

Nine future centers were visited and a longitudinal action research‐based case study was conducted at the regional Be'er Sheva PISGA Future Center in Israel, within the educational domain.

Findings

There are 13 conceptual building‐blocks for a future center and the unifying principle is conversations. The PISGA future center put the concept of a future center into action and was guided by six operating principles: values, experiment and learning, organizational structure, partnerships, physical space, and virtual space. They were able to initiate ten new educational projects within the first two years of operation. A conceptual model of a regional future center was developed and tested on the PISGA case, defining the five key ingredients as community conversations, future images, an innovation lab, a knowledge and intelligence center and implementation projects.

Research limitations/implications

After two years of testing the findings, only intermediate results are available. Further research is needed to develop and test the concepts and model further.

Practical implications

This paper provides building‐blocks and a generic model that can be used by the creators of next generation future centers.

Originality/value

This paper provides the first generic building‐blocks and the first generic implementation and operational model for a future center.
Performance measurement systems: successes, failures and future – a review
Authors: Paranjape Bhagyashree , Rossiter Margaret , Pantano Victor
Published: September 2006

Purpose

The purpose of this paper is to evaluate Balanced Scorecard by listing claims made by its authors and counterclaims made by other scholars/authors; to justify further research for answering the question “how to measure” in a broad manner; and to justify further research in “dynamic performance measurement systems for global organisations”.

Design/methodology/approach

By referencing relevant literature, this paper first evaluates Balanced Scorecard. In its second part, the problems associated with designing and implementing performance measures are listed and lack of research in dynamic performance measurement systems for global organisations is brought to attention. The third part emphasises the need for further research to address the issues mentioned in part two.

Findings

The literature reveals that Balanced Scorecard still prevails as the dominant performance measurement system. Successful implementations, however, are much less prevalent and translating Balanced Scorecard to concrete action is still a problematic area.

Research limitations/implications

A vast, multidisciplinary volume of literature is available on performance measurement. This review has referenced mostly recent (2000‐2005) literature.

Practical implications

This review provides a reference for academics/practitioners by listing and organising major claims made by authors of Balanced Scorecard and counterclaims made by other authors/scholars. This review also brings to notice the difficulties associated with designing and implementing measures, identifying opportunities for ongoing research.

Originality/value

This paper forms the basis for a new research direction that considers global organisations and explores the design of a dynamic performance measurement system that operates within an integrated framework of business processes.
Assurance of performance
Authors: Chambers Andrew
Published: September 2006

Purpose

The purpose of this paper is to explore the development of the practice and understanding of audit assurance.

Design/methodology/approach

A broad approach is taken, embracing the audit of financial statements, internal auditing and other forms of assurance. The paper endeavours to place this subject within the context of the philosophy of auditing. The paper addresses, and seeks to explain, the need for assurance in contemporary society, how assurance is achieved and the forms in which assurance is given. Finally, the future and the central, even enhanced, role that assurance is likely to play going forward are looked at.

Findings

The paper suggests several drivers behind the need for assurance in contemporary society, including systems complexity, ethical laxity, enhanced risks and the accountability obligation. The indicators are that the imperative for assurance will grow rather than diminish into the future, and that “fuzzy auditing” will assume a larger role.

Research limitations/implications

Being conceptual rather than empirical, this paper makes observations and assertions, the latter in particular being amenable to further research, especially of an empirical nature.

Practical implications

There are many practical implications arising from this study. Amongst these are the form “the assurance profession” is likely to take in the future, the need to redefine approaches to assurance engagement and audit standards, the need for greater flexibility in defining what is capable of being audited, and the future form of assurance reports.

Originality/value

This paper is of value in that it explores and discusses developments and challenges in the provision of assurance services, in the context of both internal and external auditing.
The interaction between accruals management and financial engineering with special purpose entities
Authors: Matoussi Hamadi , Chakib Kolsi Mohamed
Published: September 2006

Purpose

In response to recent financial corporate scandals, this study aims to provide a helpful understanding for investors and accounting regulators on how firms manage their reported earnings. This leads to a better firm valuation by financial intermediaries and more useful accounting standards.

Design/methodology/approach

Estimating discretionary accruals and opportunistic special purpose entities and using a simultaneous equation approach, the aim is to check how managers trade off between such tools of earnings management. Based on real earnings manipulation and accruals management of earnings, the goal is to understand if such tools are used simultaneously or as substitute by firms.

Findings

After controlling for each cost determinants of such earnings management tool, firms use discretionary accruals and financial engineering with special purpose entities as substitutes. Additional analyses show that managers use such tools in a sequential process. Indeed, they first use special purpose entities during the course of the year but they manipulate discretionary accruals especially at the end of the year.

Research limitations/implications

Despite sensitivity checks, measurement error in discretionary accruals proxy and opportunistic SPE estimation model remains an alternative explanation for the results. The sample size and the lack of accurate information about the size of special purpose entities may limit the extent of the findings.

Practical implications

It is a very useful tool for regulators when they plan to disclose new accounting standards. For investors, this study can help them in assessing the firm's value more accurately for investing and financing purposes.

Originality/value

Providing a new methodology and new models to detect pervasive earnings management strategies adopted by firms.
Business succession planning: a review of the evidence
Authors: Ip Barry , Jacobs Gabriel
Published: September 2006

Purpose

This article aims to review business and academic literature on the topic of business succession planning (BSP). The purpose is to allow the vast quantity of evidence and opinion to be contextualised, and enable a better understanding of the key themes within BSP, particularly with respect to small, family‐owned businesses.

Design/methodology/approach

An extensive literature search of business magazines, journal databases, textbooks, and relevant reports and citations was carried out. A categorisation of the evidence, involving over 400 articles, allowed informed discussions on the key themes surrounding BSP.

Findings

Key findings include family succession, legal, financial, and fiscal components, barriers against implementation, and methods for managing the process. A detailed summary of these and other topics is given, which together constitute the critical themes which should be borne in mind by businesses facing BSP.

Research limitations/implications

The main weakness of this paper is the lack of theoretical development. However, the findings prompt key areas for future research, and help to contextualise the topic for any potential new developments in succession planning.

Practical implications

Despite the need for further scientific and validated studies, businesses are urged to devote sufficient resources and attention towards succession to promote long‐term survival and prosperity.

Originality/value

This paper allows researchers and business practitioners to obtain a wholesome reflection on the key themes within BSP, which are often exacerbated by the sheer volume of diverse opinion. The value of this paper is that it amalgamates the available evidence and offers a detailed, informed insight into the current state of research and practice in business succession.
The internal predictors of business performance in small firms
Authors: Wood Emma H.
Published: September 2006

Purpose

In order to provide a deeper understanding of small business performance the study aims to analyse data from a national survey into small firms in the events sector.

Design/methodology/approach

The analysis used logistic regression to determine a model which best predicts the performance of these firms. The data used were part of a larger scale and previously published survey into the business activities of small events firms in the UK. The resulting model identifies those organisational variables which greatly influence performance as well as identifying the business activities which have little or no effect on performance.

Findings

The greater influencing factors were found to be related to the age of the business, the variety of promotional methods used and the sources of finance employed. The more significant factors appeared to be those of a shorter term more operational nature whereas those factors having little effect were those that related more closely to areas of strategic planning.

Practical implications

The findings suggest that small firms in the event sector are likely to perform better if they use a variety of promotional methods, make use of quality tools, and use grants rather than family and friends for funding. The use of marketing planning and research and investment in training is unlikely to improve performance, although this may be only in the short term.

Originality/value

The paper highlights the areas of business operations which can significantly affect performance and is, therefore, of practical use for smaller firms operating in this industry. The analysis also uncovers aspects where further research is required if a more comprehensive understanding of small firm performance determinants is to be gained.
Key determinants of small companies' pension scheme adoption
Authors: Gough Orla
Published: September 2006

Purpose

The aim of this paper is to provide a better understanding of the motivating and hindering factors to setting up sponsored occupational pension schemes in small companies.

Design/methodology/approach

The study is conducted in two stages: the first stage is a qualitative study consisting of eight focus groups and the second stage is a quantitative investigation comprising a postal survey of 108 respondents. The themes that guided the focus groups were developed through a review of existing literature. Those that informed the survey design emerged from the focus group findings.

Findings

The findings suggest that the decision to adopt a pension although triggered by a number of factors cannot be divorced from the context of operation of the firm, the market environment, the stage of the company's life cycle, and the general economic conditions. The other important contextual issue that influences the decision is the management's future objectives for the firm and the management style of the owner or owners.

Research limitations/implications

The limitations of this study are the over representation of certain industrial sectors in the sample from which the focus groups were formed, and the rate of response (38.6 per cent) to the survey.

Originality/value

The paper provides useful information on the factors affecting the setting up sponsored occupational pension schemes in small companies.