bluuebunny/crossref_metadata_2025_split huggingface dataset:
Controlling the boundaries: how to minimize the negative impact of working outside regular hours
Authors: Cole Graham 
Published: August 2016

Purpose
This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Design/methodology/approach
This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings
Heightened competition has become the norm for most organizations operating in the current business climate. Globalization is often cited as a key reason for this. The seemingly incessant emergence of new technologies is another. In the face of such developments, markets evolve accordingly. With firms facing increasingly tougher challenges, the spotlight on employees has intensified. The extent of technological advances means that work is no longer wholly defined by conventional boundaries of space and time. For many people, normal working hours have become something of an anachronism. The advent of the smartphone is especially significant in this respect. An increasing number of employees are now using these and other similar devices to routinely perform workplace duties in their own time.

Practical implications
The paper provides strategic insights and practical thinking that have influenced some of the world's leading organizations.

Originality/value
The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.
Talent development for top leaders: three HR initiatives for competitive advantage
Authors: Mayfield Milton , Mayfield Jacqueline , Wheeler Cassandra 
Published: August 2016

Purpose
This paper provides guidelines for how leaders can use human resource department capabilities to improve organizational performance and related outcomes.

Design/methodology/approach
To develop these guidelines, existing best practices were examined and distilled into concise recommendations for organizational leaders.

Findings
Examination of best practices indicated three human resource areas for quality improvement in organizational outcomes: talent inventories, workforce planning and training/development processes.

Originality/value
This paper draws together multiple sources to provide ways for top leaders to better utilize existing human resource practices for improved workplace outcomes and strategic enhancements.
Harnessing the power of the job description
Authors: Leon Rohr Samuel 
Published: August 2016

Purpose
The purpose of this paper is to show managers can effectively utilize a job description throughout an employee's tenure. Typically, a job description is used in the hiring process. However, a job description can be utilized in recruiting and selection, compensation, evaluation, training and development, health and safety, and succession planning.

Design/methodology/approach
The author approached the use of a job description from a manager’s perspective. Using both existing literature and conceptual usage of a job description, the author provides a potential use of a job description to improve the human resource competitiveness of an organization.

Findings
If utilized throughout the life of employment, a job description is a powerful tool that can aid managers. Managers have a road map that can help them with their duties of planning, leading, organizing, controlling and staffing. With a road map, the complexities of management become easier.

Research Limitations/implications
The limitations involve actual data that prove the effectiveness of the job description. Most of the information provided in the article is theoretical but potentially provides practical information for practitioners.

Practical implications
The article provides a practical application of the use of a job description. The information provided can be utilized immediately by practitioners. Specifically, inexperienced managers can use the job description as a road map for supervising an employee through the employment relationship.

Social implications
Unfortunately, there are very little social implications. However, whenever organizations can improve their relationships with their employees, society will surely benefit.

Originality/value
The article presented involves pieces of previous works, but to date, the author could not find another example of the total use of the job description through the employment relationship. Therefore, it appears to be very original in application.
On the value relevance of analyst opinions and institutional shareholdings in China
Authors: Huang Wei , Boateng Agyenim 
Published: August 2016

PurposeThis paper aims to examine the relevance of stock analysts’ opinions and institutional investors’ shareholding to the value of Chinese firms.Design/methodology/approachThe authors use both internal and external corporate governance mechanism to investigate value relevance of analyst opinion and institutional shareholding to Chinese firms.FindingsThe authors find that Tobin’s Q is positively related to analysts’ consensus forecast optimism and institutional investors’ shareholding but negatively related to analyst forecast dispersions. Further analysis using subsamples of partially state-owned enterprises and non-state-owned firms indicate that institutional investors have significant impact on firm value for all firms irrespective of the ownership type, whereas analyst forecasts opinions appear to have significant effects on partially state-owned firms but insignificant effects on non-state-owned firms. The results also show that internal governance appears to be an important pre-requisite that affects analysts’ forecast opinions and that good internal governance reinforces external governance mechanism to create firm value.Originality/valueStudies analysing the effects of both internal and external mechanisms on firm value in emerging economies are scant. This study attempts to extend and contribute to this line of research by investigating the relevance of institutional investors and stock analysts’ opinion to firm valuation.
The association between abnormal audit fees and audit quality after IFRS adoption
Authors: Jung Soo-Jung , Kim Bum-Joon , Chung Ju-Ryum 
Published: August 2016

Purpose
This paper aims to examine how the relationship between abnormal audit fees and audit quality changed after adoption of the International Financial Reporting Standards (IFRS) in Korea.

Design/methodology/approach
Using empirical data collected over the period from 2008 to 2013, this study analyzes the association between abnormally high/low audit fee and audit quality. This study uses linear regression to test the hypothetical relation using discretionary accrual as a proxy for audit quality.

Findings
This study finds that there exists no significant relationship between abnormally high audit fees and audit quality measured by the magnitude of discretionary accruals in the pre-IFRS adoption period. However, the relationship between abnormally high audit fees and the magnitude of discretionary accruals turns to be positive in the post-IFRS adoption period. These finding suggests that the IFRS enables some clients to engage more discretion in the choice of discretionary accruals and auditors charge higher audit fees in return for allowing the discretion for such clients.

Practical implications
This study provides insight to regulators of the need to review carefully the financial statements of firms with abnormally high audit fees, and to investors to be more cautious when using financial information about these firms.

Originality/value
To the best of authors’ knowledge, this is the first study to assess IFRS impact on audit fee-quality relation. Also, unique Korean audit market with intensifying competition and discounting audit fee provides interesting setting to review the impact of abnormal audit fee on audit quality.
Coproduction as a structural transformation of the public sector
Authors: Meijer Albert 
Published: August 2016

PurposeCoproduction fundamentally changes the roles of citizens and governments. The purpose of this paper is to enhance the theoretical understanding of the transformative changes in the structural order of the public domain that result from the coproduction of public services.Design/methodology/approachThis paper builds upon both the literature on coproduction of public services, new public governance and on social contracts between citizens and the state to identify the nature, drivers and implications of the transformation. The argument is illustrated with examples from crime control and healthcare.FindingsThe analysis identified an institutional misfit and highlights four key issues that are key to the understanding of the structural transformation of public services: compensation for time and knowledge resources, responses to new forms of (in)equality, risk of conflicts between citizens and re-organizing accountability.Research limitations/implicationsThe analysis highlights the need for further research into the implications of coproduction for government legitimacy, transfer of power, financial implications, representativeness and consequences for non-coproducing citizens.Originality/valueThis paper links instrumental debates about the coproduction of public services to fundamental debates about the relations between government and citizens and identifies substantial issues that are raised by this structural transformation in the public domain and that require new responses.
Autonomy of public agencies in Pakistan: does structure matter?
Authors: Zahra Abiha , Jadoon Muhammad Zafar Iqbal 
Published: August 2016

Purpose
The purpose of this paper is to examine the relationship between structural arrangements of public agencies of Pakistan and their autonomy.

Design/methodology/approach
Data were collected through a questionnaire using the key informant approach from 70 public agencies of Pakistan. Hypotheses were drawn from the structural instrumental perspective to examine the relation between structure and autonomy. In order to test the hypotheses, multivariate regression analysis was performed on the data.

Findings
The research highlights that out of the three major structural dimensions, horizontal specialization, vertical specialization and governing board, only governing board is seen to affect the human resource management dimension of autonomy while vertical specialization is related to financial management autonomy. None of the three hypotheses were completely supported. The divergence of the results from the structural instrumental perspective points to other factors related to agencies including administrative culture and context of state that matter in delegation of autonomy to the agencies by the government.

Originality/value
This paper contributes to an on-going debate on globalization of public management reforms with emphasis on structural instrumental explanation of the agencification in developing countries.
Political governance and (account)ability of private universities in developing countries
Authors: Nurunnabi Mohammad 
Published: August 2016

PurposeDue to scarcity of research in governance and accountability in private higher education in developing countries, the purpose of this paper is to explore the tensions surrounding good governance in legitimizing accountability in private universities in developing countries with reference to Bangladesh.Design/methodology/approachMixed methods are employed: a quantitative survey of 1,576 students from all 79 private universities; qualitative interviews with 23 stakeholders; and policy documents including the Private University Acts, the World Bank Report and newspapers (1992-2015) were evaluated. The objectives of these mixed methods in this study are juxtaposed and generate complementary insights that together create a bigger picture surrounding governance and accountability issues.FindingsUsing Clark's (1983) triangle model (i.e. state control, academic oligarchy, and market forces together with the external influence of donors and boards of trustees as internal governance) and new institutional theory (DiMaggio and Powell, 1983), the major contributions of this study are explaining the root causes of the poor governance of private universities through three related factors: the substantial political power and autonomy held by boards of trustees; a lack of enforcement of Private University Act; and a lack of coordination among stakeholders. The coercive power of the state becomes powerless since the board of trustees ultimately enjoys political power and “does whatever it can.” The lack of coordination of the academic oligarchy (e.g. professors and academics) and market forces (represented by students) by the board of trustees creates a paradox of governance and hence a decoupling of formal policies and actual practice.Practical implicationsThe findings have major policy implications for local and international policymakers for improving good governance in private universities in developing countries.Originality/valueThe novelty of the study's findings represents an initial effort to understand the complex and persistent phenomenon of prolonged poor governance of private universities in developing countries, which is largely neglected in the literature. This will undoubtedly contribute to literature and policy implications.
Procurement contract management in the local government authorities (LGAs) in Tanzania
Authors: Rasheli Geraldine Arbogast 
Published: August 2016

Purpose
The purpose of this paper is to examine the transaction costs involved in managing procurement contracts in the public sector, particularly at the lower and higher level of local governments from the clients’ perspective.

Design/methodology/approach
The paper uses new institutional economics, specifically the transaction cost approach. A multiple case study design was used, in which five local government authorities (LGAs) were selected from the Kigoma and Tanga regions of Tanzania. Interviews with heads of procurement management units, focus groups and secondary sources were used to collect information for lower level LGAs.

Findings
Very high information, negotiation and monitoring transaction costs were revealed at the post-contractual stage for higher levels of local government in all cases. Transaction costs were associated with institutional problems, lack of financial resources and attitudes towards accountability, transparency and competition. It was also found that lower levels of local government are faced with very high transaction costs for all procurement stages due to a lack of procurement contract management capacity among ward and village procurement project committees, low levels of support from higher level LGAs, a lack of simple Swahili-standardised documents and guidelines for lower level procurement contract management which reflect current legal issues and the lack of a legal framework for procurement at the lower level of local government. These costs are associated with poor accountability and a lack of competition, transparency and efficiency throughout public procurement chains.

Research limitations/implications
There is no estimate for quantitative approaches, because it is was difficult to measure transaction costs associated with accountability, transparency and efficiency.

Originality/value
The paper contributes knowledge on qualitative levels of transaction costs for procurement contract management for both higher and lower levels of LGAs from the clients’ viewpoint.
The agreeable bureaucrat: personality and PSM
Authors: Hamidullah Madinah F. , Van Ryzin Gregg G. , Li Huafang 
Published: August 2016

PurposeThe purpose of this paper is to explore the extent to which public service motivation (PSM) can be explained by the big five personality factors.Design/methodology/approachOriginal data are gathered from two online surveys of public service professionals from across the USA. The two surveys employ the same measures of personality traits but different measures of PSM. This was done to test the generalizability of the findings across different operationalization of PSM.FindingsThe big five personality factors explain a large share of the variance in PSM, above and beyond basic demographic factors (sex, age and race). Agreeableness has the most consistent association with PSM. Extroversion, conscientiousness, and openness to experience also display positive associations with at least some measures and dimensions of PSM.Research limitations/implicationsThe two surveys involved somewhat small, non-probability samples of public service professionals. Additional research is needed to confirm the generalizability of these findings.Originality/valueThis study contributes to both the theoretical and empirical understanding of the origins of PSM.
An evaluation of adult safeguarding outcomes’ focused recording in the context of Making Safeguarding Personal
Authors: Gough Matthew 
Published: August 2016

Purpose
– The purpose of this paper is to evaluate the impact in one local authority of Making Safeguarding Personal (MSP) upon the recording of outcomes in safeguarding interventions. To determine to what extent person centred outcomes were in evidence.

Design/methodology/approach
– Analysis of data provided by the local authority across adult safeguarding teams informed by a critical theory approach.

Findings
– There is a need for cultural and system change to fully embed MSP principles within local authority safeguarding. This case study identified that practitioner recording was inconsistent with the need for greater recognition of person centred approaches within adult safeguarding. Views of the service user are constructed and moderated by the assessing professional and the user voice is seldom evident in recording of safeguarding interventions.

Research limitations/implications
– This study was wholly reliant upon the data provided rather than primary investigations with practitioners and service users. The focus on recorded data permitted variance and recorded data were open to worker interpretation. MSP. The starting premise of the methodology by adopting a critical perspective sought to elevate the perspective of marginalised service user groups. This may have unduly framed the practitioner provider from a deficit position.

Practical implications
– The need to ensure MSP approaches are embedded fully in all aspects of local authority safeguarding. There is a need for recording to greater reflect principles of empowerment with the wishes of service users, their narratives and actual words providing greater weight to assessment.

Social implications
– The power shifts apparent in the principles supporting The Care Act needed to be embedded in safeguarding to support marginalised adults.

Originality/value
– MSP is a relatively new development for safeguarding adults and the evidence base is building. This paper focuses on the recorded outputs of safeguarding interventions which complements work already produced which has focused on system and strategic changes.
Assessing the readiness of sustainability reporting tools (SRTs) for an age-friendly built environment
Authors: Siew Renard Y.J. 
Published: August 2016

Purpose
Population ageing is expected to have an increasing impact on the economy and society. In particular, it creates a myriad of challenges for stakeholders in the construction and property sectors. The design of the built environment would now need to consider the requirements of the older population in the community. This paper aims to provide a study on the readiness of mainstream sustainability reporting tools (SRTs) in helping to create an age-friendly built environment.

Design/methodology/approach
First, a list of criteria representing the needs of the older community in the built environment is developed based on a rigorous literature survey and is validated with five focus groups. Then, using this list, SRTs are assessed for their age-friendly readiness.

Findings
The findings from this study show that not only are there variations across different SRTs but also a majority do not emphasize enough on age-friendly criteria.

Research limitations/implications
It is suggested that mainstream SRTs should consider allocating mandatory credits for age-friendly criteria. This would definitely encourage property developers and town planners to consider and plan for the needs of the older population.

Originality/value
This paper is original as none of the prior studies have considered assessing the readiness of SRTs in creating an age-friendly built environment.
Assessing the validity of accounting for human rights
Authors: Pianezzi Daniela , Cinquini Lino 
Published: August 2016

PurposeThis paper aims to focus on accounting for human rights. It explores the validity of conflicting theoretical perspectives on accounting and their ability to reduce the gap between accounting and accountability for human rights.Design/methodology/approachThis study relies on the notion of topos to develop a pragmatic constructivist perspective on conventional accounting and social accounting with respect to human rights. Applying pragmatic constructivism permits a better understanding and assessment of the ethics underpinning the conventional and social accounting approaches.FindingsThe ethics underpinning the topos of conventional accounting offer a reductive explanation of the agency of organizational actors, so inhibiting moral and social responsibility. Furthermore, the calculative logic that dominates this topos promotes a monovocal form of communication (to shareholders) and translates valuesper seinto instrumental values. By contrast, the social accounting topos sheds new light on the role that accounting may play in detecting human rights violations, by focusing more on communication and social values. However, for this topos to be valid, alternative management practices that go beyond voluntary social reporting need to be further developed.Originality/valueHuman rights accountability is an urgent challenge for companies in today’s society. However, scholars have largely disregarded the role of accounting in the process of holding companies accountable for human rights violations. By questioning the relationship between accounting and human rights, this paper takes a first step towards resolving this issue.