bluuebunny/crossref_metadata_2025 huggingface dataset:
Measuring sales training effectiveness at the behavior and results levels using self‐ and supervisor evaluations
Authors: Attia Ashraf M. , Honeycutt Earl D.
Published: May 2012

Purpose

The purpose of this article is to improve the sales training process by gaining a deeper understanding of the first two levels – reaction and learning.

Design/methodology/approach

A total of 79 sales supervisors of a US firm operating in Egypt participated in the study. They evaluated level 1 (reaction) by rating the design and operation of their sales training programs. Level 2 measured the value of information gained from training topics.

Findings

Trainees stated that the training either helped or solved sales and non‐sales problems. Data from both training levels were factored analyzed and each resulted in a two‐factor solution.

Research limitations/implications

This research offers advice for setting standards for evaluating sales training programs. Knowledge gained is more important to determining if sales training has been effective. Learning evaluation showed that trainees believed the value of selling skills, company information, and behavioral training topics were valuable and the role of the instructor was important.

Practical implications

This research offers advice for setting standards for evaluating sales training programs. Knowledge gained is more important to determining if sales training has been effective. Learning evaluation showed that trainees believed the value of selling skills company information and behavioral training topics were valuable and the role of the instructor was important.

Originality/value

Since global firms devote significant sums of time and money training their sales forces, the greater understanding of the process results in improved effectiveness of sales training programs.
Market orientation and performance in private universities
Authors: Ahmed Zebal Mostaque , Goodwin David R.
Published: May 2012

Purpose

The purpose of the study is to explore the market orientation of the private universities in Bangladesh. The study further aims to investigate the relationships between market orientation and business performance.

Design/methodology/approach

Data for this study were collected from the faculty members of business and non‐business schools of the 15 private universities in Bangladesh. A total number of 314 faculty members were interviewed with a structured questionnaire. Reliability, convergent and discriminant validity issues of the data were assessed and outcomes of these confirm the reliability and validity for the data used for the study.

Findings

Direct entry regression was used in order to identify the relationships between market orientation and its performance. Four performance measures – student growth, market share, teaching and service quality – and overall performance were used to investigate their relationships with market orientation. All four measures were found to be statistically significant and positively related to the market orientation of the private universities in Bangladesh.

Originality/value

The findings of the study support the theoretical arguments that the universities can be successful in attaining their business performances by initiating and adopting market oriented activities. The study further argues why it is so critical for a private university to be market oriented and how this market orientation can be attained.
Ethnic diversity in Britain: a stimulus for multicultural marketing
Authors: Makgosa Rina
Published: May 2012

Purpose

The current study seeks to explore ethnic diversity in Britain by investigating the strength of ethnic identity and acculturation levels of two British ethnic minority groups – Indians and African Blacks. The study also aims to examine the role of demographic characteristics in explaining the strength of ethnic identity and acculturation levels between the surveyed ethnic groups.

Design/methodology/approach

The study utilized a survey research design. Data was collected using a personally administered structured questionnaire from a convenience sample of 365 married ethnic members.

Findings

The results of t‐tests revealed that both Indians and African Blacks are strong ethnic identifiers and highly‐acculturated. Further results based on step‐wise regressions showed that age and income offer more explanatory power of ethnic diversity among African Blacks and Indians respectively.

Research limitations/implications

The study highlights the complexity and importance of ethnicity in the development of multicultural strategies in Britain.

Originality/value

Research relating to ethnic diversity in Britain is relatively limited and of the very few studies available, there has been more emphasis on qualitative research approaches. This study also offers findings on ethnicity at a time when there is growth in the population of ethnic markets in Britain.
The study of the use of Web 2.0 tools in LIS education in India
Authors: Sawant Sarika
Published: May 2012

Purpose

The purpose of this paper is to investigate LIS instructors' familiarity with Web 2.0 concepts, tools and services, and applications related to LIS education.

Design/methodology/approach

The survey method was used and the data collection tool was a web questionnaire, which was created with the help of software provided by surveymonkey.com

Findings

It was found that LIS instructors, in some Indian universities, have a low level of familiarity regarding the use of Web 2.0. Most of the instructors use Web 2.0 for video sharing via YouTube. Nearly, half of teachers have never used Wikis. The main problem in use of Web 2.0 in teaching was the lack of training programs organized by universities and other institutions for instruction in the use/teaching of Web 2.0 tools.

Research limitations/implications

The state government‐funded universities of the Maharashtra state of India were considered for the study.

Originality/value

This is one of the first papers focusing on the use of web 2.0 tools in teaching by LIS instructors in India.
Is it because of partners or partnerships?
Authors: Ayoubi Rami M. , Massoud Hiba
Published: May 2012

Purpose

The main aim of the current study is to explore and model the major obstacles that UK universities encounter when developing international partnerships with overseas universities.

Design/methodology/approach

Focusing on the obstacles to developing international partnerships, the study results are developed from 24 interviews with senior and very senior university managers from four leading UK universities.

Findings

The results indicate that the obstacles to international partnerships for each of the four universities in this study can be grouped into two main categories: the obstacles that are relevant to the process of partner selection, and the obstacles that are relevant to the process of partnership arrangements. The study ends up with a model of obstacles of international partnerships in universities. In terms of strategy evaluation, obstacles related to the partner (whether they are focused or diversified), and obstacles related to the partnership arrangements (whether they are also focused or diversified) identify four quadrants of strategy evaluation: Realistic strategy, Partner‐reevaluation, Arrangement‐reevaluation, and Unrealistic strategy.

Research limitations/ implications

The study brings up the difficulties that come from the drivers of international partnerships and the associated problems. Accordingly, it points out from the data a classification of the obstacles confronting international partnerships and further models this classification. The study however does not tackle some related issues such as the positive side of international partnerships. In this regard, a study exploring the outcomes of international partnerships would be of great importance for researchers and for practitioners in the field.

Practical implications

Given the necessity of revising the process of establishing international partnerships by university managers, the model resulting from this study would be of vast importance to university international office directors and other university policy makers.

Originality/value

This study provides a new classification for obstacles confronting UK universities' international partnerships and develops an original model of these obstacles. This model is expected to be useful for both policy makers and researchers. The study is sustaining the series of studies of international partnership strategy for a group of four UK universities implemented by Ayoubi and followed by a paper in ICERI.
Reading behaviors of students in Kolej Datin Seri Endon (KDSE)
Authors: Mohamed Mohini , Rahman Roshanida A. , Chew Tin Lee , Hashim Haslenda , Maarof Hasmerya , Sharliana Mat Nasir Noor , Nazrah Zailani Siti , Marsilawati Mohamed Esivan Siti , Fazirah Jumari Nur
Published: May 2012

Purpose

This is an exploratory study of reading behaviors and interest among students residing in a female residential college of Kolej Datin Seri Endon (KDSE), Universiti Teknologi Malaysia (UTM) and the use of reading stations (RS) placed at strategic locations throughout the main campus. The UTM's Vice Chancellor project of developing various RS was to promote a reading culture in UTM. Currently there are 48 RS in the main campus of Skudai and ten more in UTM International campus. Most of the books were donated by UTM staff and students themselves.

Design/methodology/approach

Using simple random sampling, 187 students were selected from a population of 1,300 female students. The survey instrument was designed in the form of structured questionnaire comprising a series of close‐ended and open‐ended questions design. A team of researcher investigated and evaluated at least 15 Reading Stations through out the campus.

Findings

The findings highlighted some factors related to reading habits and interest of students. The student's evaluation of the RS has been positive. Students however lamented that the books found at the RS are outdated, too academic and unrelated to their specific interest. This showed that even though the RS have been well received by students but it called for many areas of improvement in order for the RS to be of benefit and relevant to the campus community.

Practical implications

It is hoped that this study will stimulate further in‐depth studies and institutional budget allocation for training courses such as speed reading and mind mapping to inculcate a reading culture among students.

Originality/value

This is an original article on the reading habits of students in a certain college in UTM and the evaluation of RS, a newly launched project to promote reading culture among students.
Confucius as transformational leader: lessons for ESL leadership
Authors: Bi Leilei , Ehrich John , Ehrich Lisa C.
Published: May 2012

Purpose

This paper aims to explore the leadership values and practices of Confucius in the light of transformational leadership theory.

Design/methodology/approach

This paper is literature based.

Findings

The paper discusses four key dimensions of transformational leadership theory: idealized influence, inspirational motivation, intellectual stimulation and individualized consideration and uses these as a framework for exploring the values of and teaching approach used by Confucius. The key message of the paper is that educational leaders have much to learn from a Confucian leadership style that is fundamentally transformational in nature and encompasses moral/ethical, socially critical, and democratic dimensions.

Practical implications

The paper presents a case study of an English as a second language (ESL) school and identifies several practical suggestions for ESL leaders to consider if they are to follow the tenets of Confucius's teachings.

Originality/value

The paper is original as it links the values and practices of Confucius to transformational leadership theory and considers how this theory might look in practice for leaders within a contemporary ESL school context.
Accounting and popular culture: framing a research agenda
Authors: Jeacle Ingrid
Published: May 2012

Purpose

The objective of this paper is to recognize the richness in exploring the inter‐linkages between accounting and popular culture. Such an investigation should reap returns in not only furthering an understanding of accounting, but also the ways and means in which notions of accountability and audit permeate our everyday lives. In addition, it attempts to capture the significant transformative influence of accounting, and calculative practices more generally, in the actual shaping of the contours of the cultural context. Finally, it briefly introduces the six papers in this AAAJ special issue.

Design/methodology/approach

The paper draws on literature from the fields of both accounting and cultural studies to set out a theoretically informed framework for the future examination of the myriad ways in which accounting is entwined with the popular.

Findings

The paper argues a case for the study of accounting within the domain of popular culture, proposes two theoretical lenses from which to examine the inter‐linkages between these two disciplines, and presents a diverse range of research possibilities for further scholarly inquiry in the field.

Originality/value

Traditionally regarded as trivial and unworthy of academic attention, research into the regular rituals that pervade the everyday is now a legitimate field of scholarly inquiry among social and cultural theorists. Accounting researchers, however, have remained relatively aloof from this general trend, preferring to seek solace in the sphere of the corporation rather than the coffee shop. This paper is novel in that it attempts to broaden the scope of accounting scholarship into the new domain of popular culture.
Vulgate accountability: insights from the field of football
Authors: Cooper Christine , Johnston Joanne
Published: May 2012

Purpose

The purpose of this paper is to critically reflect upon the use of the term accountability in the twenty‐first century and its role in “remaking the world in favour of the most powerful” using the theories of Pierre Bourdieu and Jacques Lacan.

Design/methodology/approach

The paper examines the notion of accountability by analyzing a case study of the hostile takeover of Manchester United Football Club by the Glazer family. The field of football presents an interesting arena in which to study accountability because of its extremely interested and active fans who search for information on every aspect of their clubs. Lacanian theory is drawn upon to add to understanding of the psychopathology which the demands for accountability and transparency place on individuals. Bourdieu's work on illusio is drawn upon to understand the motivations of the field of football.

Findings

The paper finds that calls to “hold the most powerful to account” in practice lack political force. Thus the case study demonstrates the common (mis)recognition of the term of accountability. The ability to correct the abuses of the most powerful requires power.

Originality/value

The conflation of Bourdieu and Lacan adds to understanding of accountability as an empty cipher with performative power.
Fashioning the popular masses: accounting as mediator between creativity and control
Authors: Jeacle Ingrid , Carter Chris
Published: May 2012

Purpose

The paper aims to investigate accounting's role as a mediating instrument between the tensions of creativity and control within the price competitive world of the fashion chain store.

Design/methodology/approach

The paper employs a case study approach, gathering interview data from key members within a UK fashion chain, and uses Goffman's work on impression management to inform its theoretical argumentation.

Findings

Drawing on Goffman, the paper considers the roles adopted by organizational actors within fashion retailing and the actions they pursue in order to maintain a team performance. The authors suggest that accounting, as a form of stage prop, helps to sustain this team impression by mediating between the creativity and control concerns inherent in fashion design. In the process, they also gain some understanding of the use of accounting by actors beyond the confines of an organization's finance function.

Originality/value

Despite the magnitude of the fashion industry and its dominance in the identity construction of both individual and streetscape, the role of accounting within this domain of popular culture has remained remarkably unexplored. This paper attempts to redress such scholarly neglect. It also furthers an understanding of the relatively unexplored role of accounting as a mediating instrument within the complex dialectic of creativity and control.
Burnt‐out but engaged: the co‐existence of psychological burnout and engagement
Authors: Timms Carolyn , Brough Paula , Graham Deborah
Published: May 2012

Purpose

This research sought to identify groups of school employees who were more similar in their responses to burnout and engagement measures, for the purpose of exploring what was similar in their school experiences. The profiles created in the present research enable a clearer appreciation of what is common to groups of school employees who are experiencing empowerment, ambivalence or distress in their work environments.

Design/methodology/approach

The current research used K‐means cluster analysis to identify school employees (n=953) who were most similar in regard to levels of burnout and engagement in order to achieve some sense of what was common at a group level.

Findings

This process identified five distinct respondent profiles using the Oldenburg Burnout Inventory (OLBI) and the Utrecht Work Engagement Scale (UWES). Subsequent MANOVA analyses identified significant differences between cluster groups on the six areas of work‐life (control, workload, reward, community, fairness and values) and hours of work.

Practical implications

One of the most pressing problems faced by school administrators is that of identifying the most appropriate and strategic interventions to use with teaching staff in order to maintain motivation in the face of work pressures. The current research provides some practical insights into the experiences of school employees that may provide direction for such administrators.

Originality/value

By grouping respondents with similar attitudes towards their work this research has provided for more insight into the experiences to those respondents who do not fall at either end of the burnout‐engagement continuum. As such it provides for more effective intervention strategies with employees who are at‐risk.
Communities of practice in the school workplace
Authors: Brouwer Patricia , Brekelmans Mieke , Nieuwenhuis Loek , Simons Robert‐Jan
Published: May 2012

Purpose

The first aim of this study is to explore to what extent communities of practice occur in the school workplace. The second aim is to explore the relation between communities of practice and diversity in composition of teacher teams.

Design/methodology/approach

Quantitative as well as qualitative data were gathered from seven teacher teams in a school for secondary education. Questionnaires and observation instruments were used to measure and analyze teacher teams' collaborative activities and diversity in composition.

Findings

Data suggest that communities of practice actually occur in the school workplace, but to a moderate extent. Also, communities of practice are related to four of the five diversity attributes that were investigated.

Research limitations/implications

The current study is a snapshot measurement of communities of practice. Future research is recommended to focus on the development of communities of practice in the school workplace by including longitudinal measurements.

Practical implications

Implications for teachers and administrators include follow‐up activities aimed at stimulating and sustaining communities of practice as well as taking diversity considerations in team composition into account.

Originality/value

Studies suggest that a community is a promising context for embedding collaboration into the culture of the school. However, empirical research that focuses on communities in the school workplace seems largely absent. This study provides insight in the occurrence of communities of practice from two perspectives: the perception of community members and the observation from outsiders.
The relationship between temperature and sales
Authors: Bahng Youngjin , Kincade Doris H.
Published: May 2012

Purpose

The influence of weather on business activities and human behaviour has been explored in several fields (e.g. finance and psychology), but little research about weather and retail sales is found in the retail or fashion literature. The purpose of the study is to analyse the relationship between temperature, one aspect of weather, and retail sales of seasonal garments.

Design/methodology/approach

The researchers collected sales data from a retailer of branded women's business wear in the Seoul‐Kyunggi area in South Korea. Along with the sales data for seasonal basic styles, corresponding daily and weekly average temperature data were collected and evaluated. The analysis for the study was drawn using descriptive statistics including graphical evaluations, correlation analysis and paired samples t‐test. Interviews with the retailer's merchandisers were used to supplement interpretation of the statistical data.

Findings

Results of this study provide strong evidence that fluctuations in temperature can impact sales of seasonal garments. During sales periods when drastic temperature changes occurred, more seasonal garments were sold. However, the temperature changes from day to day or week to week did not affect the number of garments sold for the whole season. Of the seasonal garments expected to sell within the same season, the selling periods of each product category differed depending on type of fabric and design. For some seasonal garments, the actual sales dates were one week to two weeks in variance from the merchandisers' forecasts.

Research limitations/implications

Limitations in the sample (i.e. product category) and location of stores (i.e. geographic region) prevent the generalization of results to all seasonal garments or retailers. In spite of these limitations, this study can be a pilot study that supports the significant relationship between temperature and sales of seasonal basic products by quantifying the temperature effects on sales of particular products. Therefore, future studies are needed to establish generalized conclusions with a larger sample.

Originality/value

As little academic research is available about weather's effect on sales of garments, the present study contributes to the field of clothing and retail distribution by providing evidence of significant relationships between temperature and sales of seasonal clothing.
Organisational career management in the UK retail buying and merchandising community
Authors: Lewis Sarah , Arnold John
Published: May 2012

Purpose

The paper aims to improve knowledge of how organisational career management (OCM) techniques are used within the UK retail buying and merchandising (B&M) community.

Design/methodology/approach

Using quantitative research methods via an online survey of B&M managers across 30 UK‐based retailers, this study explores the extent of OCM technique usage, buyers and merchandisers' evaluations of such techniques and the barriers to using them.

Findings

Internal job posting, performance appraisal for career development, induction, PDPs and competencies were the most commonly used. The most consistently favoured techniques were training/educational opportunities, career‐planning workshops, PDPs, induction and fast‐track programmes. In comparison to other studies, respondents perceived OCM techniques to be relatively unfair and identified the main barriers to their use as time/budget constraints, unsupportive management, poor technique development/implementation and poor employee attitude/ understanding.

Research limitations/implications

This study provides useful direction for retailers by recommending that they implement an OCM strategy that can be realistically carried out with the resources available, encourage a wider appreciation of OCM within the overall business strategy and attempt to determine the reasons for any perceived unfairness of OCM techniques within their organisation.

Originality/value

This study provides comprehensive information for use when considering OCM strategies. In particular it provides previously unavailable insight into OCM technique usage within the retail B&M community and is unique in its exploration of the perceived barriers to using such techniques in addition to measuring their usage and capturing perceptions surrounding their use.
Open education and systemic change
Authors: Marshall Stephen
Published: May 2012

Purpose

This paper seeks to consider the potential impact of new models of higher education, particularly those depending on open educational resources, using a systems thinking model to assess likely barriers and outcomes in a specific context.

Design/methodology/approach

The paper applies a systems thinking approach to considering the impact of open education models on higher education within the specific context of New Zealand.

Findings

The paper suggests that while open resources may be of benefit to individual learners, the complex systems of accreditation of qualifications and funding of higher education mean that substantive reductions in the cost of higher education are unlikely.

Social implications

The internet has seen significant disruption to a number of existing industries, and it seems likely that higher education will also be subject to significant change. Open education is suggested as providing a model for more equitable, cost‐effective and democratic access to higher education, this paper suggests that the real situation is more complex and requires a wider engagement with the qualification systems and institutional behaviors that maintain the existing status quo.

Originality/value

This paper provides a contrarian perspective on a popular idea that is receiving wide support currently, framed within a specific system of higher education that illustrates the complex nature of educational change.
The three horizons of educational change
Authors: Bishop Peter C.
Published: May 2012

Purpose

This paper aims to describe three potential disruptions that could close the current era of public and higher education and open potentially new eras.

Design/methodology/approach

The paper employs secondary research, scanning, and analysis.

Findings

The three potential disruptions for education are: the availability of almost unlimited information on the internet; open source education leading to the decoupling of learning from credentialing; and the ability to understand the learning process in general and that of every learner through the application of learning analytics on the data being generated by students learning online.

Research limitations/implications

These findings are conjectures. They are scenarios of some relatively current and longer‐term futures; they are not formal predictions. But they might stimulate further reflection and research while the community monitors whether these scenarios will occur or not.

Practical implications

Educational institutions should monitor the developments of internet‐based pedagogies, open source education, and learning analytics in order to be prepared if any of these developments transform education in unexpected ways.

Social implications

Society's approach to education was formed in the industrial era. It was designed to help students learn basic information and skills to be successful in relatively routine careers, such as manufacturing and service in the twentieth century. Machines are taking over that function today so that today's workers need to take more responsibility for their performance, be able to create new approaches to solve problems and work with others in a collaborative yet uncertain environment. These disruptions, should they occur, would provide the opportunity to build an education system that is appropriate for the twenty‐first century.

Originality/value

Very little of this material is truly new since the data are taken from secondary sources and most readers will know something about these developments. The originality here is using the framework of the three horizons of development to order and prepare for radical change. These developments are also potential game‐changers that would create a new educational system, something that has not occurred in the developed world for over 100 years.
Book Review: Though nothing can bring back the hour
Authors: Abeles Tom P.
Published: May 2012

Purpose

This viewpoint paper aims to give a brief exploration into the problems facing the humanities in getting scholarly work “published” in a world where academic publishers are reducing their number of books published annually.

Design/methodology/approach

This is an extended review of the book, Planned Obsolescence, by Kathleen Fitzpatrick.

Findings

The humanities are changing as the electronic world opens new possibilities for both scholarly research and “publishing” in traditional and new forms. An obsessive concern with traditional publications for validating researchers is potentially limiting opportunities and increasing uncertainty in a world which is focused on science, technology and mathematics.

Originality/value

The humanities are poised on the edge of change. They can attempt to repeat the past, take a chance on the emerging alternatives or slip over the edge.
Book Review: The new rules of technology
Authors: Abeles Tom P.
Published: May 2012

Purpose

This viewpoint aims to review the book Consumption Economics: The New Rules of Tech, by J.B. Wood, a volume supported by the technology service industry.

Design/methodology/approach

The paper provides an overview of the book, key messages and implications for the future.

Findings

The shift to the cloud will change the needs for enterprises to purchase and maintain expensive hardware/software changing the business model for companies that sell and service these systems. The book fails, though, to explore how the shift by their client, the users of these systems, will impact their relationship with their clients. Education is a good example.

Practical implications

Front end capital costs will be amortized over the long term by the ability of former owners to pay incrementally, micro transactions, MT, which may yield similar revenues but shift the burden of capital onto the providers/service companies affecting revenues, commissions, fees and working relationships.

Originality/value

Business models will change, new partnerships and uses of information will emerge and knowledge will more easily flow across geo/political and enterprise boundaries.
From maximizing shareholder value to delighting the customer
Authors: Denning Stephen
Published: May 2012

Purpose

The paper was written with the intention of drawing attention to a fundamental dysfunction that is widespread in large organizations today – a myopic focus on maximizing shareholder value.

Design/methodology/approach

The paper identifies the source of the dysfunction, the reasons why it has spread, and explains the corrective measures required, namely, a shift in goal from maximizing shareholder value to delighting the customer.

Findings

The dysfunction is widespread and dangerously counterproductive to long‐term business success.

Research limitations/implications

Further quantification is needed, both of the business results over time of firms that have failed to make the shift and of those firms that have made the transition.

Practical implications

The paper proposes transformation of business practices throughout the world – the adoption of radical management and goals that produce stakeholder value.

Originality/value

The findings and implications of the paper, which draw on recent work by writers such as Roger Martin, will be controversial to many business executives and academics.
How cloud computing maximizes growth opportunities for a firm challenging established rivals
Authors: Rader David
Published: May 2012

Purpose

This paper aims to explain how cloud computing – conducting business functions on shared, off‐premises computing systems – introduces strategic options and business‐control challenges for executives. For example, cloud computing offers ubiquitous access to applications for interacting with all parts of a firm's value chain and it connects an organization with the rich learning opportunities percolating in communities formed by the users of the service.

Design/methodology/approach

The paper introduces a capabilities‐comparison‐matrix approach that executives can use to uncover, evaluate and rank opportunities for employing cloud computing to advance a challenger enterprise's growth strategy.

Findings

For a firm hoping to grow, but with fewer resources than its rivals, cloud computing offers the potential to do more with less, thus benefiting an agile, strategic adopter of its rapidly evolving technology and service.

Practical implications

Using cloud‐based services, a challenger enterprise can identify, qualify, engage and manage a global network of capabilities to match the captive, in‐house activities of a bigger, better‐established competitor.

Originality/value

The practical question for adopting any new technology is, “What is the value of what can we do (with the technology) that we could not do before?” To clarify choices, a capabilities‐comparison matrix helps decision makers focus on which business activities should go into the “do” and “don't” classifications.
Ethnicity and accounting conservatism: Malaysian evidence
Authors: Mohamed Yunos Rahimah , Ismail Zubaidah , Smith Malcolm
Published: May 2012

Purpose

The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism.

Design/methodology/approach

A panel data analysis of financial statement data was conducted for 300 Malaysian listed firms between 2001 and 2007.

Findings

The analysis shows that the ethnic groups influence the adoption of conservatism, but that the evidence is mixed, implying that there could be factors other than ethnicity which explained the directors’ behaviour.

Practical implications

The results provide a useful input to the proponents of harmonisation in financial reporting, in that Malaysian financial reports do not appear to be influenced by the ethnicity of participating groups.

Originality/value

This is the first paper to measure empirically the impact of ethnicity on the incidence of accounting conservatism.
Chinese auditors’ views about independence and employer values
Authors: Han Fan Ying , Woodbine Gordon , Scully Glennda
Published: May 2012

Purpose

The purpose of this paper is to describe the results of a cross‐sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper also compares the findings with attitudes about the perceived ethical environment of their workplaces.

Design/methodology/approach

During late 2006, 578 useable questionnaires were obtained from members of the Chinese Institute of Public Accountants registered with four regional chapters. The empirical research was exploratory and involved the construction of a scale for measuring attitudes towards independence issues and a modified version of the Corporate Ethical Values scale.

Findings

It was found that auditors clearly identify with the importance of codes of practice and indicate that their views are significantly affected by observations about the ethical climates associated with their immediate workplaces. Codes of practice are seen to be relevant the greater the concern about the ethicality of their workplaces, although attitudes were tempered when client relationship matters are considered, suggesting that some degree of cultural tolerance of questionable activities is inevitable, and that tolerance increases with age.

Originality/value

The paper is the first to directly access Chinese practitioners in order to measure attitudes towards western‐based standards of practice in association with their workplace conditions. It is a sizable survey, providing useful insights into how practitioners are coping with the demands of their profession in China.
Morality and the prevention of corruption: action or intent – a new look at an old problem
Authors: Nardo Massimo N. , Francis Ronald D.
Published: May 2012

Purpose

The purpose of this paper is to address the established dilemma of action versus intent as explanations of the basis of ethical behaviour. In essence it aims to pose the question “If one had a choice between an executive who acted from cold calculated intent, and behaved ethically as it was profitable – compared to someone with excellent intent who consistently got it ethically wrong – who would you choose – the psychopathic ethicist or the well‐intentioned bumbler?”. The intended contribution of this paper is to add some further considerations to that debate.

Design/methodology/approach

This paper notes the basic dilemma of moral choice, action or intent: it also adds to the debate by a consideration of several lesser points, including different meanings of “outcome” and the awareness that morals refer to an underpinning value choice. Its analytic path touches short‐term versus long‐term perspectives, commonsense, the theoretical debate, idealism and utilitarianism, equitability, morals and the law, morality and genes, unintended consequences and paradox of compliance.

Findings

The paper acknowledges that moral values are values that may be derived from wider elements, and that moral choices are such that they should be expressed in principles that transcend special times, place, or special pleading. There is an expressed need for consistency of approach.

Research limitations/implications

The debate, still alive and well, needs to extend to include contemporary issues. The present writers are inclined to the view that a raised awareness of the issue, and its application to real life situations, is critical. The discussed issues would certainly benefit from further speculation.

Practical implications

Morals must operate in a real world, and that clearly implies desirable outcomes: good intent is recognised as powerful – but does not do as much to foster moral behaviour as does an orientation to outcome. It is such qualifications that need to be borne in mind when considering the complementary roles of moral decision making in any context, including that of business and of crime. It is hoped that directorial and managerial decisions will be invested with this understanding.

Originality/value

The major contributions that this paper seeks to make is that the distinction between intent and consequences may be a false dichotomy; that the notion of outcome has more than one meaning; and that so often our intentions have paradoxical outcomes.
An investigation of the financial criminal practices of the elite in developing countries
Authors: Julius Otusanya Olatunde
Published: May 2012

Purpose

Contemporary literature has paid scholarly attention to financial criminal practice from a variety of competing perspectives. However, this paper seeks to encourage reflections on some questionable practices of the political and economic elite which increase their capital accumulation but harm citizens.

Design/methodology/approach

Within a socio‐political framework, this study adopts the theories of the developmental state and globalisation in order to understand the relationship between social agency and society, and focuses on the institutional structures and the role of social actors.

Findings

The paper used publicly available documents to construct case studies to provide some evidence of the strategies and tactics used by political elite to facilitate their capital accumulations. Evidence is provided to show that large sums of government revenue have been undermined by the financial criminal practices of the Nigerian political and economic elite (both local and international), which have enriched a few, but impoverished most, Nigerians.

Practical implications

Financial criminal practices have played a major role in causing serious damage to the economic and social landscape of Nigeria, which in turn, has undermined social welfare and also investment in the public services, thereby eroding the quality of life and producing a decline in average life expectancy. As a consequence of recurring corrupt practices by the political and economic elites in Nigeria, there is a need for reform in order to curb the practice which has had and continues to have, a serious effect on Nigeria and its future development.

Originality/value

Broader accounts of the impact of financial criminal practices on development in developing countries are relatively scarce. Previous studies have tended to individualise the problem.
The consumption side of sustainable fashion supply chain
Authors: Chan Ting‐yan , Wong Christina W.Y.
Published: May 2012

Purpose

The purpose of this paper is to examine the relationships between product‐ and store‐related attributes of eco‐fashion and fashion consumers’ eco‐fashion consumption decisions; and if such relationships are subject to the price premium level of eco‐fashion.

Design/methodology/approach

A survey was conducted with consumers in Hong Kong: in total, 216 consumers participated in the survey. A confirmatory factor analysis was conducted to check the validity and reliability of the scales. Hypotheses were tested using multiple regression analysis.

Findings

The findings showed that only store‐related attributes of eco‐fashion positively influence consumers’ eco‐fashion consumption decision, yet, such relationship can be weakened by the price premium level of eco‐fashion.

Research limitations/implications

Fashion consumers’ response to product‐ and store‐related attributes of eco‐fashion is still important in predicting fashion consumers’ eco‐fashion consumption decision. Fashion consumer environmental attitudes can predict fashion consumers’ eco‐fashion consumption decision better than fashion consumers’ attitude towards eco‐fashion.

Practical implications

It is not enough for fashion companies to manufacture fashion clothing in an ethical production system and develop and design fashion clothing with sustainable and recyclable materials. They must also improve store‐related attributes of eco‐fashion to better satisfy fashion consumer needs, and should be cautious in the direct and moderating effect of price premium level of eco‐fashion when determining the price premium level of eco‐fashion.

Originality/value

The paper contributes to research by advancing understanding on how consumers make ethical consumption decisions in purchasing fashion, and provides retailers with managerial insights into devising marketing plans to promote eco‐fashion consumption, which facilitate fashion companies’ development of a sustainable fashion supply chain. Limitations and directions for future research are also presented in the paper.
The impact of ethical fashion on consumer purchase behavior
Authors: Shen Bin , Wang Yulan , Lo Chris K.Y. , Shum Momoko
Published: May 2012

Purpose

The purpose of this paper is to examine the relationship between ethical fashion and consumer purchase behavior (their willingness to pay a premium for ethical fashion), with the focus on consumers’ concerns and beliefs about, and knowledge of, ethical fashion.

Design/methodology/approach

A self‐completion questionnaire was administered to 109 respondents. Factor analysis and other statistical analyses were applied to test hypotheses.

Findings

The findings suggest that consumer beliefs about ethical fashion, which are based on their perceptions of a company in terms of its reputation in the fashion industry, influence their support for what they perceive as socially and environmentally responsible businesses.

Research limitations/implications

The sample size, which is relatively small, is a limitation for this research. The data were collected in Hong Kong, limiting findings to that geographic region.

Practical implications

An important implication is that consumer education is essential to mitigate the prevailing throwaway culture and raise consumer awareness of ethical issues facing the fashion industry. Thus, retailers should take initiatives to educate consumers so as to ensure the success of their newly‐launched ethical fashion products.

Originality/value

The paper proposes an approach to clearly understand the impacts of ethical fashion on consumer purchase behavior.
Knowledge sharing among green fashion communities online
Authors: Cervellon Marie‐Cécile , Wernerfelt Anne‐Sophie
Published: May 2012

Purpose

The purpose of this paper is to investigate the knowledge content on green fashion and the expectations regarding the sustainable supply chain held by consumers and shared within online communities. In sustainable and eco‐sectors, the supply chain is of outmost concern for consumers, as most benefits derived from the eco‐purchase are linked to the green and ethical credentials of the supply chain.

Design/methodology/approach

A netnographic approach is used. Discussions on green fashion were collected in two green fashion forums over two periods (2007‐2008 and 2010‐2011) and were content analyzed.

Findings

Results show a switch in knowledge content between the two periods, from a focus on sustainability to a focus on fashion. Also, there is an evolution in the nature of knowledge content, being initially subjective and becoming more objective and showing expertise during the last period studied. As the communities gain maturity, members are interested in sharing precise knowledge on a variety of aspects linked to the sustainable supply chain, including fabric, materials, manufacturing processes, transportation, distribution, and recycling or re‐use of fashion items. In addition, the role of the members evolves toward educating newcomers and sustaining the development of the green fashion sector.

Originality value

This research contributes to the field by offering an original perspective on the green fashion supply chain and consumer vision of the industry, through the point of view of major actors and online communities. It advocates for a consumer orientation in the building of sustainable fashion supply chains.
Communication management in The Netherlands
Authors: Elving Wim , van Ruler Betteke , Goodman Michael , Genest Christina
Published: May 2012

Purpose

This study aims to present current trends and developments in the field of communication management in The Netherlands. With the use of data obtained in 1999, the authors were able to identify trends and developments in the field and to compare these findings with studies conducted in the USA.

Design/methodology/approach

A total of 556 communication managers working in different parts of the industry responded and completed a questionnaire in 2005. Respondents were mainly heads of communication departments and were chosen by taking a random selection of 25 percent of all Dutch organizations with more than 50 employees. Members of the Dutch professional society, Logeion, also completed the survey.

Findings

The study's main areas of focus are: the size of communication departments, the glass ceiling for female professionals, and encroachment on communication positions. Findings show that the number of female professionals increased and balanced male professionals. Encroachment decreased compared with 1999.

Originality/value

Many studies report on trends and developments in the communication management or corporate communication profession. This study is unique because the authors compare its findings with those found in The Netherlands in 1999, enabling them to analyze developments over time. They also compare the Dutch situation with that in the USA.