bluuebunny/crossref_metadata_2025 huggingface dataset:
The role of web services in portal design: approaches for an Algerian university library
Authors: Ridda Laouar Mohamed , Hacken Richard , Miles Mathew
Published: October 2009

Purpose

The purpose of this article is to present a conceptual model for the design of a scholarly web portal at the University of Tébessa, with which it is hoped that scholarly work stations that combine local and remote holdings, tools and documents will be created. Today, with access to enormous quantities of information facilitated by the web, boundaries between remote and local source documents become invisible. This is of extreme interest for libraries in Algeria, whose local holdings are very limited.

Design/methodology/approach

An outlined conceptual model of library portal architecture, with ontological classifications and relationships is presented. The model comes from applying literature reviews to the needs and specifications of the authors and leads to a detailed breakdown of the planning and implementation process.

Findings

Three findings in particular are worth noting. First, the contribution of web services to the seamless utility of a scholarly portal is indispensable: interoperable features, formats and protocols can be carefully customized. Second, the conceptual model assists not only in visualization but in implementation phases of the process from assessment of user needs and behaviors through interface creation and ongoing maintenance. Third, a method for recycling (or “porting”) existing applications in constructing new library services is a key component.

Originality/value

Though this library portal is conceived for an Algerian library, which will ultimately benefit from inclusion in a nationwide network, Réseau Régional Inter Bibliothèques Universitaires (RIBU), the conceptual model may guide anyone interested in aggregating online information resources into a single, seamless terminal.
Corporate social responsibility of Islamic financial institutions and businesses
Authors: Hassan Abul , Salma Binti Abdul Latiff Hjh
Published: October 2009

Purpose

As per Islamic business ethics, corporate social responsibility (CSR) of the business organizations and Islamic financial institutions (IFIs) should be seen as a benefit rather than a cost. The intense commitment of Islam to justice and brotherhood demands that business organization should take care of some of the needs of the community, Therefore, there is needed that the IFIs should create a congenial atmosphere of strategic linkage between Islamic charity organizations and business companies. The main purpose of this paper is to study the current practices of CSR of the business organizations as well as IFIs and to explore further scope of optimizing charity value.

Design/methodology/approach

The study evaluates the CSR of the businesses and IFIs based on secondary sources information and develops a model which creates a strategic link between Islamic charity organizations and business companies.

Findings

A collective approach of businesses, IFIs and awqaf/charitable foundations would increase the flow of corporate resources into the social sector.

Originality/value

In order to fulfill the role of CSR and to optimize charity value, the businesses should build up non‐profit infrastructure to achieve their objectives more cost‐effectively. On the other hand, the Islamic charities can also get benefits by using the commercial infrastructure of the business organizations and to make contributions more effectively in the social sector. There is no inherent contradiction between improving competitive context of business and making a sincere commitment to bettering society.
Supervenience in socio‐economic systems
Authors: Neal Mark W.
Published: October 2009

Purpose

The purpose of this paper is to clarify issues concerning the implications and usefulness of the concept of supervenience in social analysis and research.

Design/methodology/approach

Supervenience refers to the notion that interaction in complex systems gives rise to superordinate phenomena, possessing qualities that differ from those of the interacting entities “below”. In order to discuss the application of the concept in sociology, the article draws upon the distinction between “weak” and “strong” supervenience. “Weak” supervenience characterizes the superordinate as being independent of any particular patterning at subordinate levels, while “strong” supervenience refers to the existence of tighter, more knowable, relationships between the super‐ and sub‐ordinate.

Findings

The paper finds that analyses of the social have long been preoccupied with supervenient properties. Indeed, sociological disciplines can be usefully characterized and distinguished in terms of whether they assume “weak” or “strong” supervenience in their analysis of human affairs.

Research limitations/implications

The research needs further critical investigation of the use of supervenience in current sociological discourse and analysis.

Practical implications

Through discussing its already important place in social analysis, the article argues for the refinement and critical application of supervenience in future social studies.

Originality/value

The paper reviews and refines issues concerning the importance and implications of supervenience for sociological analysis and social research.
Islamic microfinance: the evidence from Australia
Authors: Umar Faruq Ahmad Abu , Rafique Ahmad A.B.
Published: October 2009

Purpose

The purpose of this paper is to contribute to the existing body of work in the area of Islamic microfinance by examining the co‐operative nature of Islamic financial services providers (IFSPs) in Australia.

Design/methodology/approach

The method employed in this study is a mixture of one of the authors' post‐graduate research and their personal experience, curiosity and association with this industry.

Findings

Islamic financial cooperatives, relevant government authorities and Islamic micro‐lenders in Australia should cautiously examine the following opportunities for the development of Islamic microfinance in Australia: merging of Islamic cooperatives with each other for their future growth and development through attracting more capital; integration of microfinancing Islamic investment and retail banking facilities to provide the twin engines of fulfilling communities' religious needs and Australia's economic development; and introducing more creative Islamic microfinance techniques to suit the financial needs of individuals and groups to facilitate their contribution in the country's economic development.

Practical implications

The paper offers: an introduction to the emergence and development of Islamic microfinance in Australia; studies the current realities of the Islamic financial system of Australia from the perspective of Islamic microfinance contracting perspectives; explains the key role of IFSPs in Australia in fulfilling the microfinance needs of Muslim community; and examines the Islamic microfinance techniques they use.

Originality/value

Examination of the issues of the study is undertaken aiming at introducing Islamic microfinance with relevant parties including government authorities and Islamic micro‐lenders in Australia to find it as a viable alternative system of financing for Muslims in Australia.
Understanding the role of information communication in the buyer‐seller exchange process: antecedents and outcomes
Authors: Agnihotri Raj , Rapp Adam , Trainor Kevin
Published: October 2009

Purpose

This study seeks to address the issue of managing buyer‐seller relationships. Specifically, a framework incorporating the constructs of information communication, sales technology, product knowledge, and customer satisfaction is proposed.

Design/methodology/approach

Empirical support was derived from salesperson survey data combined with customer‐reported satisfaction ratings. All 254 sales representatives of the women's health care division of a pharmaceutical company were surveyed for this research study.

Findings

The results suggest that managers can benefit by extending salesforce training to address not only technical knowledge but also communication skills. Providing technology with the potential to increase customer satisfaction through improved information communication would be beneficial as well.

Practical implications

The research suggests that managers should invest resources not only in providing salespeople with technical knowledge, but also in training them in effective communication skills. Further, the benefit has been shown, in terms of customer satisfaction, of providing technology to support communication between salespeople and customers.

Originality/value

The study uses the relationship marketing approach to explore the critical role of information communication construct in a buyer‐seller exchange process. Moreover, the inclusion of salesperson experience as a possible moderator of the links to this construct brings additional value.
Managerial uncertainty as a feature of organizational form: a sociological perspective
Authors: Saylor Breckenridge R. , Taplin Ian M.
Published: October 2009

Purpose

This paper sets out to review the sociological perspective on the changing role of managers in US corporations following the demise of Fordist hierarchies.

Design/methodology/approach

The paper reviews literature on how changing managerial prerogatives altered the control of the workplace, and provides a theoretically informed assessment of the current impasse.

Findings

The post‐Second World War decades saw sustained economic growth that was predicated on an employment relationship in which managers and workers had relatively secure career ladders within firms and were provided with regular pay increases. The changing competitive environment in the 1980s altered this relationship: traditional hierarchical structures were increasingly subject to internal market forces, and organizations supplanted and supplemented their operations with network forms.

Originality/value

The paper shows how workplace changes increased insecurity for managers by questioning the traditional operation of that role within organizations; though simultaneously, these changes served to enhance features of overall organizational efficiency and equalize opportunity for career advancement.
Causes of conflict in intercompetitor cooperation
Authors: Tidström Annika
Published: October 2009

Purpose

The purpose of this study is to increase understanding about the causes of conflict in intercompetitor cooperation.

Design/methodology/approach

The empirical part is based on two case studies within two different industries in Finland: the transportation industry and the natural products industry. Interviews with managing directors were carried out in 2003‐2006.

Findings

The findings of the study show that causes of conflict in intercompetitor cooperation can be related organisationally, relationally or externally. Organisational causes of conflict in intercompetitor cooperation can be either operational or normative, while relational causes can be strategic or normative. On an external level there are several actors that may influence conflicts in intercompetitor cooperation: suppliers, salesmen, customers and political actors.

Research limitations/implications

The limitations of the study derive from the scarce possibilities for generalisations and the risk of a fairly case‐specific study. Further research should focus on external network actors and their impact on conflict in business‐to‐business relationships. Another avenue for further study would be to investigate the extent to which the findings from this study can be related to vertical business relationships with minimum levels of competition.

Practical implications

Cooperating competitors usually have a history, which is mainly based on competition. This history appears to be hard to forget since there is a tendency for competitors to act individualistically by focusing on what is best for their own company instead of the industry as a whole.

Originality/value

The study focuses on two research areas, neither of which has been adequately researched in the existing literature about interorganisational relationships: conflict and intercompetitor cooperation.
Employee perspectives of service quality in the supermarket sector
Authors: Vella Paul J. , Gountas John , Walker Rhett
Published: October 2009

Purpose

Internal organisational aspects of service delivery from the employee's perspective have received some attention in the literature. However, there is a need for more detailed empirical research to explore the possible impacts of specific internal service factors (ISFs) on service quality. This paper seeks to consider the overall influence of customer‐employee interactions, and to discuss and test empirically the relative influence of five ISFs that interface with internal marketing strategies.

Design/methodology/approach

Empirical data were collected from a sample (n=202) of supermarket employees across a large metropolitan city. The data analysis used bivariate correlations, stepwise regression, and structural equation modelling.

Findings

The main research findings, from the employee perceptions of service quality, suggest that there are three main predictor variables, namely, service orientation, service role flexibility, and non‐standardised scripted behaviour. The most important internal service quality predictor variable is employees' service orientation attitude, followed by non‐standardised scripted service behaviour and third by the organisational policy to adopt and change (flexible) service roles.

Research limitations/implications

The research needs to be expanded by investigating simultaneously the viewpoints about service quality by managers and actual consumers.

Practical implications

Retail marketing managers need to be mindful that ISFs have the potential to indirectly influence consumer perceptions through employee behaviours and perceptions of customers' needs. The five ISFs identified in this research can serve as a basis for differentiating a service brand.

Originality/value

The paper highlights the importance of five internal service success factors that influence service quality.
Developing a deeper understanding of the attributes of effective customer contact employees in personal complaint‐handling encounters
Authors: Gruber Thorsten , Szmigin Isabelle , Voss Roediger
Published: October 2009

Purpose

The purpose of this paper is to explore the nature of complaint satisfaction, specifically to examine how contact employees should behave and which qualities they should possess. The study also aims to explore the comparability of results obtained from two laddering methods, as the alternative techniques may lead to different sets of attributes.

Design/methodology/approach

An exploratory study using the means‐end approach and two laddering techniques (personal interviews and questionnaires) was conducted.

Findings

While the personal interviews produced more depth in understanding, the results of the two laddering methods are broadly similar. The research indicates that being taken seriously in the complaint encounter and the employee's listening skills and competence are particularly important.

Research limitations/implications

Owing to the exploratory nature of the study and the scope and size of its student sample, the results outlined are tentative in nature.

Practical implications

If companies know what customers expect, contact employees may be trained to adapt their behavior to their customers' underlying expectations, which should have a positive impact on customer satisfaction. For this purpose, the paper gives suggestions to managers to improve active complaint management.

Originality/value

The study was the first to successfully apply the means‐end approach and two laddering techniques to the issue of complaint satisfaction. The paper has hopefully opened up an area of research and methodology that could reap considerable further benefits for researchers interested in the area of customer complaint satisfaction.
The impact of network and environmental factors on service innovativeness
Authors: Lee Ruby P. , Ginn Gregory O. , Naylor Gillian
Published: October 2009

Purpose

This paper aims to examine, specifically, how competition, networks (alliances) and both formal and informal institutional forces affect service innovativeness within the not‐for‐profit dominated industry.

Design/methodology/approach

Utilizing data from 1,428 acute healthcare hospitals in the USA OLS regression was used to examine the antecedents to service innovativeness.

Findings

The results reveal that organizations in large networks (alliances) limit providers' service innovation. Whereas competition increased service innovativeness, regulatory forces (formal institutional pressure) and informal regulatory forces stifled it.

Practical implications

Is regulation good for service innovativeness? The results suggest otherwise. It was found that regulation (formal institutional pressures) limited service innovativeness. Another important practical implication is the finding that large network (alliances) also limited service innovation. Any condition that limits service innovativeness is going to hurt the very people that were meant to be served. While the questions were answered within the context of the acute care hospital industry, the results may be relevant to both for‐profit and not‐for‐profits service providers operating within a competitive environment. Varying informal and formal institutional pressures affect a wide range of both for‐profit and not‐for‐profit service providers.

Originality/value

The research goes further than previous literature's study of antecedents of service innovativeness to examine how external factors influence service providers' innovativeness strategies. It also adds to the literature which examines how marketing strategies can aid not‐for‐profit marketers.
Educational decision making in a centralised system: the case of Greece
Authors: Saiti Anna , Eliophotou‐Menon Maria
Published: October 2009

Purpose

The purpose of this study is to examine the decision‐making process in the Greek education system, as an indicator of the design and implementation of educational policy.

Design/methodology/approach

The paper uses a case study approach to identify limitations in educational decision making in Greece. Specifically, it examines the case of the decision‐making process that led to the establishment of All‐Day primary schools in the country.

Findings

The decision to establish All‐Day schools was not based on collaboration among stakeholders. Due to the centralisation of the Greek educational system, important decisions are made at the level of the Ministry of Education. Moreover, it appears that the central educational administration did not follow a specific action programme for the establishment and operation of All‐Day schools.

Practical implications

The findings indicate that policy proposals for educational reform in Greece are controlled by a small group of bureaucrats. This results in a decision‐making process that fails to take into account the interests of different stakeholders and broader societal needs.

Originality/value

This paper attempts to explore the limitations of a centralised education system in relation to decision making and the formulation of educational policy. It takes a critical approach to present practices in an attempt to improve educational decision making in Greece.
Implementing school performance index (SPIn) in Malaysian primary schools
Authors: Othman Radiah , Abd Rauf Fatimah
Published: October 2009

Purpose

The purpose of this paper is to provide an overview of the processes involved in implementing school performance index (SPIN) – a new key performance indicator – and the results of its application in Malaysian public schools.

Design/methodology/approach

A sample of 76 Malaysian schools from five districts was selected randomly. The analytical procedures such as documentary analysis, observation and interviews with 101 headmasters and principals, Parents‐Teachers Association representatives and brainstorming session with Schools Inspectors was used.

Findings

Schools performed differently when evaluated using various criteria of their operational efficiency and effectiveness. The results show that schools, which have scored higher in examination results (test scores) do not necessarily perform in other categories. In fact, the overall SPIN scores indicated they are in the bottom list.

Practical implications

SPIN can help authorities to better monitor the operational performance of the schools in providing quality education to future generations of Malaysians.

Originality/value

In general, schools' performance is measured based on students' examination results (test scores). SPIN is introduced to propose that a school should be measured within its capability as different schools will have different capacity. It is argued that operational efficiency and effectiveness (by incorporating various elements such as leadership, measurement analysis and strategic planning), is a better measure on how the school performs.
Ethics in college and university admissions: a trilogy of concerns and arguments
Authors: McCuddy Michael K. , Nondorf James G.
Published: October 2009

Purpose

The purpose of this paper is to explore ethical challenges and dilemmas that exist within admissions systems at colleges and universities in the USA.

Design/methodology/approach

Although the issues considered herein are examined primarily from the perspective of admissions officers, this paper also considers the viewpoint of prospective students (and their parents) who are seeking to gain entrance to specific institutions of higher education. The ethical concerns of admissions officers and prospective students within the admissions process is explored through conceptual analysis of a trilogy of ethical concerns and arguments regarding the higher education admissions process in the USA.

Findings

Part I of the trilogy explores the admissions profession as a calling, discusses some of the ethical issues currently involved in the admissions field, and makes the argument that most of these ethical issues are rooted in a breakdown of the admissions system in two areas – access and trust. Part II of the trilogy focuses on the ethical pressures that are encountered by various types of post‐secondary educational institutions as the admissions process unfolds. These pressures are examined in the context of an ethical typology that describes the admissions practices of colleges and universities in terms of the congruency between their espoused and enacted values. The degree of congruency between espoused and enacted values defines whether the admissions process is viewed as immoral, pseudo‐moral, or moral – and each view has important implications for the efficacy and fairness of college and university admissions. Part III of the trilogy examines three categories of ethical dilemmas – recruiting, personal biases in admissions decisions, and conflicts between personal ethical standards and institutional directives – that confront admissions officers on a daily basis. The implications of these dilemmas are considered relative to three general types of schools: ultra selective colleges and universities, non‐selective private colleges and universities, and large state‐funded public colleges and universities.

Originality/value

The admission systems at colleges and universities in the USA provide fertile ground for the development of ethical challenges and dilemmas regarding which prospective students will gain entry into which academic institutions. Recognizing these ethical challenges and dilemmas and effectively dealing with them is a professional imperative for admissions officers and the academic institutions they represent. Conceptualizing the ethical challenges of admissions within the context of access and trust provides an innovative approach guiding admissions professionals toward moral decisions and actions regarding who is admitted to their respective institutions.
Developing “middle leaders” in the public services?
Authors: McGurk Patrick
Published: October 2009

Purpose

This paper aims to assess the actual contribution to organisational change of management and leadership development (MLD) activity for middle managers (MMs) in public service organisations (PSOs).

Design/methodology/approach

Using the case study approach, the paper compares the content and outcomes of management and leadership training interventions for MMs in two large PSOs. The organisations, a fire brigade and a train operating company, are leaders in their sectors with respect to management development and “modernisation” of their services.

Findings

The paper demonstrates how, in one case, MM development was largely an exercise in regulatory compliance, with little effect on individual MMs' performance or organisational outcomes. The second case demonstrates how MMs were effectively trained to enforce specific human resource policies which contributed to the successful implementation of top‐down strategy yet paid little attention to the potential leadership role of MMs.

Research limitations/implications

The paper highlights the need for further contextualised research at organisational level into the outcomes of MLD, especially in terms of different public service contexts.

Practical implications

The paper demonstrates the dangers of designing and implementing development programmes without sufficient regard to professional practice and the realities of managerial discretion in PSOs.

Originality/value

The paper provides an in‐depth and contextualised insight into the conditions for success and failure in management development interventions in PSOs.
Performance management in the public sector
Authors: Fryer Karen , Antony Jiju , Ogden Susan
Published: October 2009

Purpose

The purpose of the paper is to assess the state of performance management within the public sector and suggest areas for further research.

Design

This is a theoretical paper based on a literature review.

Findings

The expected improvements in performance, accountability, transparency, quality of service and value for money have not yet materialised in the public sector. There are three classes of problems with performance management in the public sector – technical, systems and involvement. Externally imposed restructurings and reorganisations restrict the successful implementation of performance management.

Research limitations/implications

The paper is theoretical, and empirical research to test the results is required.

Practical implications

The findings can be used to enhance performance management systems within both the public and private sectors.

Originality/value

The paper provides an overview of the state of performance management and measurement within public sector organisations and explains the possible unwelcome effects of performance management. It divides the problems into three categories and offers suggestions for improvement.
A construct of the “ethos of codes of ethics” (ECE): the case of private and public Sweden
Authors: Svensson Göran , Wood Greg , Callaghan Michael
Published: October 2009

Purpose

The objective of this paper is to develop and describe a construct of the “ethos of the codes of ethics” (i.e. an ECE construct) in the private and public sectors of Sweden.

Design/methodology/approach

The paper takes a cross‐sector approach to codes of ethics amongst the top private sector companies and the top public sector organisations. The paper then examines the measures put in place by the dual sample in order to describe the ethos of their codes of ethics.

Findings

The multivariate techniques used in the statistical analysis indicated that the ECE‐construct consists of five dimensions: ethical bodies, ethical tools, ethical support procedures, internal ethics usage, and external ethics usage.

Research limitations/implications

It should be noted that the ECE construct has been derived from large companies and organisations in private and public Sweden, which may indicate less applicability to smaller operations. Another limitation may be the validity and reliability across other cultural samples. The dual sample contains a variety of different types of operations, but it may not be transferable to other countries.

Practical implications

The outcome is based on data from private companies and public organisations that indicated they had corporate codes of ethics. Therefore, a suggestion for further research is to examine the ECE construct in other countries/cultures that differ from the ones in this research effort performed in the private and public sectors of Sweden.

Originality/value

The ECE construct introduced makes a contribution to theory and practice in the field as it is based upon a dual sample. It makes a contribution to theory as it outlines a construct for the benefit of other researchers working in both the private and the public sectors. The authors also believe that it may be of managerial interest as it provides a grounded framework of areas to be considered in the implementation of the codes of ethics in both private companies and public organisations.
Adaptation of Indian public sector to market‐based economic reforms
Authors: Gurtoo Anjula
Published: October 2009

Purpose

Economic policy reforms, characterised by a market‐driven, privatised policy regime, are being adopted as a strategy by India to promote economic development. As markets become liberalised, public sector organisations face extreme vulnerability unless they can identify and develop the competencies necessary to thrive in these competitive markets. This paper, drawing on the resource‐based view, aims to identify the pre‐reform capabilities of public sector organisations in India and similar developing country contexts that would be relevant even in the post‐reform context.

Design/methodology/approach

An interpretative and theoretical approach is used to put forth the arguments and a framework is proposed to explain the possibility of deriving competitive advantages from pre‐reform capabilities in the post‐reform context.

Findings

Several unique capabilities of Indian public sector organisations can be identified using the resource based perspective which can be leveraged in the post‐reform context. They have superior resource‐picking capacity compared to private firms, especially for government‐regulated resources, international financial assets and modern technologies. Their internal integrative managerial systems and structures offer them an advantage in meeting the competitive demands of speed and promptness. Under effective leadership, the loyalty of a large workforce and their number of years of experience gives them an advantage of effective coordination and knowledge sharing and flow. Also, their capability in delivering economies of scale and scope due to their size and supply chain integration gives them a cost advantage over others.

Practical implications

This paper takes a practical approach. It accepts the existing organisational culture, processes and systems of public sector organisations as given and matters of long‐term change, and identifies existing capabilities in the current organisational context that could help them survive better.

Originality/value

Unlike most papers that focus on how policy changes affect public sector organisations or those that conduct a comparative analysis with the private sector on various parameters, the main focus of this paper is to identify existing capabilities that can be leveraged by public sector organisations for effective adaptation in the new scenario.
Three patterns to understand e‐government: the case of Colombia
Authors: Córdoba‐Pachón José‐Rodrigo , Orr Kevin
Published: October 2009

Purpose

E‐government initiatives are becoming common worldwide, but conceptual elements to understand their development, implementation and consequences are still lacking. Drawing on a contextualisation of e‐government in the information society and traditions in public policy, the aim of this paper is to offer three different patterns for thinking about e‐government. The paper's inter‐disciplinary and reflexive approach, as well as referencing a particular case (Colombian e‐government initiativeGobierno en Línea), seeks to unsettle the taken‐for‐granted aspects of the policy discourse of e‐government in ways that can illuminate practice.

Design/methodology/approach

From policy‐making and information systems, the authors review two dominant views on the information society to contextualise three patterns to think about e‐government. The first pattern (idealist) focuses on adopting a “vision” or “best practice” for government's use of information and communication technologies (ICTs). The second pattern (strategic) emphasises the shaping of designs and uses of such technologies by different stakeholder groups. The third pattern (power‐based) conceives of any e‐government initiative as being the by‐product of power relations in a context, leading to different ways of thinking about e‐government (traditions). Analysis can then generate opportunities for the use ofpowerby individuals and governments. The authors study these patterns in the Colombian e‐government initiative (Gobierno en Línea) by analysing relevant government policy strategic documents during the period 1997 to 2007 and validating these via a semi‐structured interview with the director of this initiative.

Findings

By using these patterns the authors are able to illuminate the complexity of e‐government initiatives, and how each pattern contributes a different way of understanding. In the Colombian case we find that these patterns are intertwined and require us to go deeper in thinking about the context of relations between individuals and their governments.

Practical implications

For public sector managers (and in particular for those in developing countries), the definition of these patterns can help them to assess critically the opportunities and limitations of the projects on e‐government in which they are involved. The findings also raise issues that can inform implementation strategies.

Originality/value

The paper presents an alternative and inter‐disciplinary perspective to the study of e‐government that unsettles taken‐for‐granted assumptions about it. Rather than accepting its idealist rhetoric uncritically, the paper provides individuals (citizens, researchers, policy makers) with ways to identify assumptions, strengths and weaknesses of our ways of thinking about it. The paper also opens opportunities to investigate contextual traditions that shape e‐government policy, implementation and use.
Imag[in]ing accounting and accountability
Authors: Davison Jane , Warren Samantha
Published: October 2009

Purpose

This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of visual perspectives on accounting and accountability, and to introduce the papers that compose thisAAAJspecial issue.

Design/methodology/approach

This takes the form of a discussion paper, exploring several key issues related to visual perspectives on accounting and accountability.

Findings

The paper suggests that there has been some myopia with regard to the importance of the visual in accounting and accountability, and introduces a variety of theoretical, methodological and empirical approaches.

Research limitations/implications

It is hoped that the issues and approaches explored in this paper, together with those of the various papers of thisAAAJspecial issue, will stimulate increased research on visual perspectives on accounting and accountability.

Practical implications

The analyses of the ways in which the visual is implicated in accounting are of interest to accounting researchers, practitioners, trainees and auditors.

Originality/value

The paper surveys past work on visual perspectives in accounting and organization studies, provides an overview of challenges in the area, and sets an agenda for future research.
The image of accountants: from bean counters to extreme accountants
Authors: Baldvinsdottir Gudrun , Burns John , Nørreklit Hanne , Scapens Robert W.
Published: October 2009

Purpose

The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last four decades.

Design/methodology/approach

Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts, and whether the image produced reflects a wide social change in society.

Findings

It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert the accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper‐modernity.

Research limitations/implications

The image of the accountants has implications for the development of the accounting profession. In particular, the move towards hyper‐modernity, where empathy towards others and the virtues of self‐discipline and fairness are not at stake, has implications for the trustworthiness of the accounting profession.

Originality/value

Although there has been some research into the image of accountants, particularly in the media and popular movies, extant works have mostly investigated how others perceive accountants and how accountants are generally portrayed. The paper however, places more stress on the construction of the image of the accountants when appealing to the accountants.
Face work in annual reports
Authors: Campbell David , McPhail Ken , Slack Richard
Published: October 2009

Purpose

Annual reporting has moved from the conveyance of “simple” accounting numbers and more towards narrative, graphical, pictorial and broader aesthetic content conveyance. At the same time, there has been a small but growing discussion of the work of Emmanuel Levinas and Zygmunt Bauman and in particular the ethic of the Other. The aim of this paper is to explore the presence of faces in annual reports.

Design/methodology/approach

Based on initial observations from the analysis of human representations in the annual reports of 14 companies for all years 1989 to 2003 (210 annual reports), the paper interprets the increase from a Levinasian perspective, drawing substantially from Bauman's articulation of Levinas' ethic of the Other. Particularly within the work of Levinas, this ethic is articulated through the nakedness of the face. Analysis is partly performed through illustration of the site of audiencing, a key visual methodology, in annual report images.

Findings

A significant rise in total human representation over time is interpreted in Levinasian terms and the range of sites of audiencing is demonstrated. Arguments are discussed that suggest a counter‐hegemonic understanding of the corporations' responsibility to the Other.

Originality/value

The paper provides a critical analysis of what this kind of face work means within the context of Levinas' ethics of the Other. The paper explores what this kind of face work means for the possibility of Levinasian‐inspired moral development and the potential for a counter‐hegemonic face work that may promote accountability.
Accounting for the Bhopal disaster: footnotes and photographs
Authors: Matilal Sumohon , Höpfl Heather
Published: October 2009

Purpose

The aim of this paper is to find the relationship between the purely representational aspects of the statements of account and the everyday lived experiences of those who were directly affected by the Bhopal Gas Tragedy in India in 1984. The paper seeks to consider the rhetorical force of photography in capturing the tragic and to compare this with the position adopted by Union Carbide in accounting for the catastrophe.

Design/methodology/approach

The paper reviews the Bhopal Gas Tragedy and draws on the works of Philippe Lacoue‐Labarthe and Julia Kristeva to examine the relationship between photographic representation and statements of account.

Findings

The rhetorical character of the ways in which the tragedy has been represented and the impact of the photographic image when set against the statement of account is considered. The photographic image is an attempt to restore the body to the text, to bear in mind that, in the face of inevitable abstract, it is important to remember the body, albeit with the caveat that the image too succumbs to the force of rhetoric. Nonetheless, the image reminds one that one is dealing not only with figures and statements but also with life and death.

Originality/value

The paper contributes to discussions about the need for a dialogic approach to accounting. Frequently, in disaster analysis, the co‐existence of multiple perspectives and fragmented stories i.e. a dialogic approach, is paramount to gaining an insight into the complexity of the system which has failed. The paper demonstrates how images can complement cosy, coherent, monologic statements of accounts and help to retain the human character of disaster.
The triple visual
Authors: Justesen Lise , Mouritsen Jan
Published: October 2009

Purpose

The purpose of this paper is to analyze relations among different kinds of visualization in annual reports and to trace their interaction with activities in marketing and sales, in design and planning, and in operations. For this purpose it is intended to produce insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.

Design/methodology/approach

It is a case study of a firm that uses different kinds of visualization in many parts of its activities. The case study is based on different kinds of empirical data, such as annual reports, interviews and field observations. This allows a better understanding of relations and translation between visualization and organizational practices. The paper draws on theoretical work on photography and 3‐D visualizations and is inspired by the actor‐network theory approach in its analysis of how various kinds of visualizations interact.

Findings

It is suggested that visualization is important in all aspects of the firm's activities such as accounting, communication, selling, planning and operations. It is shown how the visualizations interact with one another and are superimposed on one another to develop even stronger modes of reporting in the annual report and stronger coordination towards the market, production and operations. Visualizations in annual reports are not merely window dressing but also their traces and referents have to be found elsewhere than in the financial reporting system.

Research limitations/implications

This is a single case study, and more cases need to be analyzed to understand the complexities of interactions between visualizations.

Originality/value

The paper produces insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.
Religious “spirit” and peoples' perceptions of accountability in Hindu and Buddhist religious organizations
Authors: Jayasinghe Kelum , Soobaroyen Teerooven
Published: October 2009

Purpose

The purpose of this paper is to examine how the Buddhist and Hindu people in non‐Western societies perceive rational accountability practices in religious organizations, through their respective religious “spirit” and “beliefs” and in combination with broader structural elements of the society.

Design/methodology/approach

The interpretive tradition of research, i.e. ethnography based on two in‐depth cases from Sri Lanka (a Buddhist temple) and Mauritius (a Hindu temple) is adopted for the data collection. The data are analysed using grounded theory methods and procedures.

Findings

In non‐Western Buddhist and Hindu societies where people's lives are bound by a high religious “spirit” the accountability system in the religious organisations is largely visible as an informal and social practice rather than a stakeholder‐oriented rational mechanism. It is found that the rational accountability mechanisms are “sacredised” by the Buddhist and Hindu religious “spirit” and subsequently, the accountability systems and religious activities are both influenced by the “structural elements” of trust, aspirations, patronage and loyalty relations, social status, power and rivalries. The accountability practices implemented in these organisations are perceived by the people as being no more than “ceremonial rituals” aimed at strengthening the temple's righteous and prudent image to the religious society.

Research limitations/implications

The paper raises the issue that accountability practices in community, grassroots‐based non‐profit organisations are not mere reporting of “facts” relating to economic activities and a “neutral system” giving reasons for the conduct of its leaders. Instead, they initiate new forms of accountability systems and reproduce structural conditions.

Originality/value

This is one of the first field studies which examine perceptions of accountability within a Hindu and a Buddhist context, as influenced by the religious “spirit” and internal belief systems of the devotees. Previous studies have mostly focused on Judeo‐Christian or Islamic denominations.
Ethical climate, organizational‐professional conflict and organizational commitment
Authors: Shafer William E.
Published: October 2009

Purpose

The purpose of this paper is to focus on the effects of the ethical climate in Chinese certified public accounting (CPA) firms on auditors' perceptions of organizational‐professional conflict (OPC) and affective organizational commitment (OC). We also test for differences in the perceived ethical climates of local and international CPA firms.

Design/methodology/approach

The study is based on a survey of 167 professional auditors (seniors and managers) employed by local and international CPA firms operating in the People's Republic of China.

Findings

Certain dimensions of the perceived ethical climate are significantly related to OPC, and to affective OC. As anticipated, there was also a strong negative relationship between OPC and OC. There was no clear pattern of differences in the perceived ethical climates in local and international CPA firms. Impression management was highly correlated with OPC, OC, and three of four ethical climate dimensions, suggesting that Chinese auditors bias their reports of these variables in a socially desirable fashion.

Originality/value

To our knowledge, this is the first study to address the relationship between ethical climate and OPC, and the first to examine OPC and OC among auditors in Mainland China. The findings support our contention that the perceived ethical climate is a key determinant of OPC, suggesting that future research on OPC should place more emphasis on organizational characteristics. In addition, the apparent tendency of auditors to bias their reports of OPC, OC, and ethical climate stresses the importance of controlling for social desirability response bias in surveys of professional accountants.