bluuebunny/crossref_metadata_2025_split huggingface dataset:
The liberal contest for double-entry bookkeeping in British Government
Authors: Mann Ian , Funnell Warwick , Jupe Robert 
Published: June 2016

Purpose– The purpose of this paper is to contest Edwardset al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented by the British Government in the mid-nineteenth century was the result of ideological conflict between the privileged landed aristocracy and the rising merchant middle class.Design/methodology/approach– The study draws upon a collection of documents preserved as part of the Grigg Family Papers located in London and the Thomson Papers held in the Mitchell Library in Sydney. It also draws on evidence contained within the British National Archive, the National Maritime Museum and British Parliamentary Papers which has been overlooked by previous studies of the introduction of DEB.Findings– Conflict and delays in the adoption of double-entry bookkeeping were not primarily the product of “ideological” differences between the influential classes. Instead, this study finds that conflict was the result of a complex amalgam of class interests, ideology, personal antipathy, professional intolerance and ambition. Newly discovered evidence recognises the critical, largely forgotten, work of John Deas Thomson in developing a double-entry bookkeeping system for the Royal Navy and the importance of Sir James Graham’s determination that matters of economy would be emphasised in the Navy’s accounting.Originality/value– This study establishes that crucial to the ultimate implementation of double-entry bookkeeping was the passionate, determined support of influential champions with strong liberal beliefs, most especially John Deas Thomson and Sir James Graham. Prominence was given to economy in government.
Adoption of sustainable development reporting by universities
Authors: Chatelain-Ponroy Stéphanie , Morin-Delerm Sophie 
Published: June 2016

Purpose– The purpose of this paper is to study the issuance of sustainable development reports by French universities, based on two dimensions proposed by Ansariet al.(2010): extensiveness and fidelity.Design/methodology/approach– Three complementary data sources were used: an extensive literature review, exploratory interviews with sustainable development (SD) officers from French universities, and the four editions of the Responsible Campus Guide (Guide des Campus Responsables). The empirical data collected were then subjected to a dynamic multi-level analysis drawing on three theoretical frameworks.Findings– Four different profiles of universities appear, suggesting that the many isomorphic pressures exerted on universities influence the characteristics (extensiveness and fidelity) of their SD reports.Research limitations/implications– Further research is required to explore whether these findings are generalisable to business schools and universities in different contexts.Practical implications– This study will be of interest to other higher education institutions seeking to embark on a similar sustainability reporting track. It is also a way to observe the characteristics of SD reports, to analyse what and how first-time reporters communicate.Originality/value– This paper adds to existing research by focusing on a managerial innovation that is still relatively new in French universities. Its second contribution lies in its comparative approach introducing a distinction between early and later adopters of SD reporting. It also contributes to extending the existing theorisation of SD reporting.
Internal audit quality: a polysemous notion?
Authors: Roussy Melanie , Brivot Marion 
Published: June 2016

Purpose– The purpose of this paper is to characterize how those who perform (internal auditors), mandate (audit committee (AC) members), use (AC members and external auditors) and normalize (the Institute of Internal Auditors (IIA)) internal audit work, respectively make sense of the notion of “internal audit quality” (IAQ).Design/methodology/approach– This study is predicated on the meta-analysis of extant literature on IAQ, 56 interviews with internal auditors and AC members of public or para-public sector organizations in Canada, and archival documents published by the IIA, analyzed in the light of framing theory.Findings– Four interpretative schemes (or frames) emerge from the analysis, called “manager,” “éminence grise,” “professional” and “watchdog.” They respectively correspond to internal auditors’, AC members’, the IIA’s and external auditors’ viewpoints and suggest radically different perspectives on how IAQ should be defined and controlled (via input, throughput, output or professional controls).Research limitations/implications– Empirically, the authors focus on rare research data. Theoretically, the authors delineate four previously undocumented competing frames of IAQ.Practical implications– Practically, the various governance actors involved in assessing IAQ can learn from the study that they should confront their views to better coordinate their quality control efforts.Originality/value– Highlighting the contrast between these frames is important because, so far, extant literature has predominantly focussed on only one perspective on IAQ, that of external auditors. The authors suggest that IAQ is more polysemous and complex than previously acknowledged, which justifies the qualitative and interpretive approach.
The legitimising processes of a new regulator
Authors: Artiach Tracy , Irvine Helen , Mack Janet , Ryan Christine 
Published: June 2016

Purpose– The purpose of this paper is to strengthen the theoretical understanding of the processes through which a new regulator seeks to gain legitimacy within an existing regulatory space. The authors do this by investigating the case of the Australian Charities and Not-for-profit Commission (ACNC).Design/methodology/approach– Synthesising legitimacy theory with the concept of regulatory space, the authors analyse formal public discourse surrounding the establishment and operations of the ACNC.Findings– Regulation is essentially a context-bound political process in which a new regulator needs to establish legitimacy to ensure its survival. It must convince its constituents that it has developed processes to operate effectively and professionally in addressing constituents’ needs, to bargain authoritatively with other regulators in establishing its operational boundaries, and to engage politically with government and constituents. Over a relatively short time, the ACNC built legitimacy, despite the political threats to its formal regulatory authority.Research limitations/implications– The conclusions are based on the analysis of one case. There is scope for further investigations of the processes by which new regulators establish their legitimacy in different contexts.Practical implications– The potential for a political threat to the authority of a new regulator, and the difficulty of achieving regulatory reform, particularly in a federated system such as Australia, highlight the necessity for a new regulator to develop a compelling discourse of legitimacy.Originality/value– The authors synthesise regulatory space and legitimacy perspectives, contributing to an understanding of the processes of regulation.
Enterprise education in pharmacy schools
Authors: Refai Deema , Klapper Rita 
Published: June 2016

Purpose– The purpose of this paper is to investigate implementation of enterprise education (EE) through experiential learning, and its relevance to pharmacy education in the UK Higher Education Institutions.Design/methodology/approach– The paper characterises the state of pharmacy EE using Fayolle’s (2013) generic teaching model in EE and Kolb’s (1984) experiential learning theory as underlying conceptual and theoretical frameworks. The paper focuses on how EE takes place through approaches employed within experiential learning to develop graduates’ enterprise skills, and investigate the challenges faced within institutional contexts. The paper draws on qualitative empirical approach using the social constructionist paradigm to investigate experiences of pharmacy academics.Findings– The study identifies four Aspects of Experiential Learning in the context of EE (AELEE), which extend both Fayolle’s and Kolb’s frameworks.Research limitations/implications– The research focuses solely on views of academics in UK pharmacy schools, and is of qualitative nature. This could limit the generalisability of results, yet also offer deeper sector-specific insight into EE.Practical implications– Findings provide insights into the difficulty of positioning EE in non-business schools and the hurdles academics face. Findings are expected to encourage enterprise educators to design EE programmes that consider the institutional context.Originality/value– The research makes a significant contribution to existing EE literature with its non-business sector specificity and its focus on academics. Hence, the study responds to Fayolle’s (2013) call for more research into EE with focus on the educator, and deeper connections between EE and education literature.
Low-wealth entrepreneurs and access to external financing
Authors: Frid Casey J , Wyman David M , Gartner William B. , Hechavarria Diana H 
Published: June 2016

Purpose– The purpose of this paper is to explore the relationship between low-wealth business founders in the USA and external startup funding. Specifically, the authors test whether a founders’ low personal net worth is correlated with a lower probability of acquiring funding from outside sources during the business creation process.Design/methodology/approach– The authors use a double-hurdle Cragg model to jointly estimate: first, the decision to acquire external financing; and second, the amount received. The sample is the US-based Panel Study of Entrepreneurial Dynamics II (PSED II). The PSED II tracks business founders attempting to start ventures from 2005 to 2012.Findings– Receipt of outside financing during business formation is largely determined by the business founder’s personal finances (controlling for human capital, venture type and industry, and whether money was sought in the first place). A higher household net worth results in larger amounts of external funding received. Low-wealth business founders, therefore, are less likely to get external funds, and they receive lower amounts when they do. The disparity between low-and high-wealth business founders is more pronounced for formal, monitored sources of external financing such as bank loans.Research limitations/implications– Because the study eliminates survivor bias by using a nationally representative sample of business founders who are in the venture creation process, the findings apply to both successful business founders and those who disengaged during the business creation process. The authors offer insights into the sources and amounts of external funds acquired by individuals across all levels of wealth. The authors accomplish this by disaggregating business founders into wealth quintiles. The study demonstrates the importance of personal wealth as a factor in acquiring external startup financing compared to human capital, industry, or personal characteristics.Social implications– If the ability to acquire external funding is significantly constrained, the quality of the opportunity and the skill of the business founder may be less a determinant of success at creating a new business as prior studies have suggested. Consequently, entrepreneurship (as measured by business formation) as a path toward upward, socioeconomic mobility will be afforded only to those individuals with sufficient financial endowments at the outset.Originality/value– Unlike prior studies, the data used are not subject to survivor bias or an underrepresentation of self-employment. The statistical model jointly estimates acquisition of financing and the amount received. This resolves selection and censoring problems. Finally, the dependent variables directly measure liquidity constraints in the context of business formation, that is, before a new venture is created. Prior research contexts have typically studied existing businesses, and are therefore not true examinations of conditions affecting business creation.
Design principles for the development of the balanced scorecard
Authors: Keser Ozmantar Zehra , Gedikoglu Tokay 
Published: June 2016

Purpose
– The purpose of this paper is to investigate the development and implementation process of the balanced scorecard (BSC) approach in an educational institution in the context of the Turkish educational system. It also aims, on the basis of the results of the applications in a particular school, to define principles through which the development of BSC could be successfully achieved.

Design/methodology/approach
– The study adopts a design-based research method which provides a particularly useful approach to the solution of real problems in the field of education. The study was carried out in a private educational institution with 161 members of staff including managers, teachers and personnel of the support units. Scorecards for the institution as well as 161 members of staff were developed.

Findings
– The examination of the developmental process suggests 12 design principles: willingness to change; managerial support; flexible management structure; appropriate team members; training of staff; availability of strategic planning; distinctive BSC dimensions; smart strategic objectives; balance between leading and lagging indicators; developing individual scorecards; open communication system; structured report format.

Originality/value
– This is the first study that develops BSC for a school in a Turkish context. The design principles, the author believes, are particularly useful for schools that do not have a strategic performance management background. This study is also important in terms of putting forward the applicability of BSC in educational organizations in different cultures and thus gaining new insights about the developmental process of BSC.
Participation behaviour among international students
Authors: Elsharnouby Tamer H. 
Published: June 2016

Purpose
– The purpose of this paper is to integrate service marketing and higher education (HE) literature to develop and test a model that links customer participation behaviour with student overall satisfaction that stems from satisfaction with service augmentation elements. It also examines the influence of brand choice attainment on both satisfaction and participation behaviour.

Design/methodology/approach
– Drawing on an empirical survey of 238 international students in UK universities, the model was tested using structural equation modelling.

Findings
– The findings reveal that not all service augmenters are equally important in creating student satisfaction. Campus life and maintenance augmenters are found to be the crucial elements in generating satisfaction for international students. The results also suggest that satisfied students are more likely to participate actively in co-producing the university services compared to dissatisfied students. The effect of brand choice attainment on participation behaviour is mediated by satisfaction.

Practical implications
– University administrations might need to prioritize their efforts to put more emphasis on some elements especially crucial for international students and could embellish or deplete the core of education services. The study provides a fresh perspective on segmenting international students based on their brand choice attainment. A superior university experience should be created, particularly for those who did not get into their preferred university, to overcome the disappointment of not studying at the preferred university.

Originality/value
– By synthesizing diverse concepts from research on services marketing, branding and HE, this paper contributes theoretically by extending the research on customer participation behaviour into the HE domain. It attempts to address a clear gap between how service literature and HE literature look at “service experience”. The study captures some missing aspects of the “service” in the HE sector (e.g. augmentation aspects). The study also takes the HE literature one step further by identifying the role of brand choice attainment in both satisfaction and students’ participation behaviour.
Bridging gaps between policies for sustainable markets and market practices
Authors: Mattsson Lars-Gunnar 
Published: June 2016

Purpose
– The problem addressed is how policies to promote sustainable development may be implemented in market practice. The purpose of this paper is to present a conceptual framework on which further research on sustainable market practice can be based.

Design/methodology/approach
– Literature and conceptual analysis as regards sustainable development and policies to promote sustainable markets. Frameworks from theorizing about markets and about institutions.

Findings
– The context of policy initiatives aiming at sustainable development is characterized by substantial heterogeneity and is inherently conflictual and multidimensional. Stakeholders, NGOs, governments as well as market actors are involved in policy processes. A market practice perspective is suggested. Specific issues for research are how policy practice interacts with market practice and how sustainable markets actually perform sustainable development over time and space.

Practical implications
– Implications for how policy actors and market actors might act to bridge the gap by awareness of market shaping process in market practice.

Originality/value
– Contribution to holistic understanding of links between policies, market practice and sustainable development.
The effect of online social networks and competency-based management on innovation capability
Authors: Palacios-Marqués Daniel , Popa Simona , Pilar Alguacil Mari María 
Published: June 2016

PurposeThe purpose of this paper is to explore the effect of online social networks and competency-based management on innovation capability.Design/methodology/approachThe paper is theory-confirming. Theoretical relationships were tested using an empirical study of 289 firms from the Spanish biotechnology and telecommunications industries.FindingsResults confirm that online social network use for internal cognitive processes (e.g. reading, searching and storing information) and external cognitive processes (e.g. sharing and co-creating knowledge) positively affects knowledge transfer. This knowledge helps firms to achieve superior competency in R&D to succeed in innovation programs.Research Limitations/implicationsAll survey respondents were from Spain, which may limit the generalizability of findings. A longitudinal approach was not used. However, doing so would make it possible to explore time lags between online social network use, competency-based management and innovation.Practical ImplicationsThis paper highlights the potential as well as the limitations of online social networks and competency-based management in promoting innovation capability. Businesses must consciously manage the assimilation and use of online social networks to benefit from them.Originality/valueThe study contributes to the literature by identifying effects on innovation capability at the meso-level (i.e. online social networks). Findings highlight the need for a shift in focus away from collaborating and interacting in online social networks (micro-level) and organizational contexts (macro-level) so as to improve innovation capability.
IT innovation strategy: managing the implementation communication and its generated knowledge through the use of an ICT tool
Authors: Landaeta Olivo José Francisco , García Guzmán Javier , Colomo-Palacios Ricardo , Stantchev Vladimir 
Published: June 2016

Purpose
Without effective implementation, no information technology (IT) strategy can succeed. There has been much re-search into IT planning, but few studies have developed one of the most important phases of IT strategy: IT Implementation. IT implementation can be improved at information and communication technology (ICT) organizations through the use of organization learning models (OLM) and the implementation of ICT tools. This paper has two purposes define an OLM framework that determines the best practices to increase knowledge at individual, group and/organizational levels, and define and implement an ICT tool to facilitate the integration and institutionalization of the OLM. The ICT tool is based on the technology roadmapping technique that allows an organization to manage at an executive level what, when and how the IT strategy is going to be implemented.

Design/methodology/approach
This paper is based on a case study performed at an ICT organization that provides ICT services to financial institutions. The study was carried out in 2014. It analyzed over 24,000 projects, which translated into an equivalent of more than 18 million man-hours. The proposal was assessed at a very large ICT organization.

Findings
This paper proposes a framework called SPIDER to effectively implement OLMs based on Big Data management principles for monitoring and reporting current status of IT innovation strategies. These kinds of approaches contribute to solve the problems identified in the state-of-the-art regarding the communication and monitoring the implementation status of IT innovation strategies. During this research work, several factors that are essential to implement these kinds of approaches in large banking organizations were identified: effort required to elaborate the monitoring and reporting activities; easiness to understand the reported information; detailed planning of the implementation program; and focus on communication efficiency.

Originality/value
This paper determined the best practices to manage knowledge generated during the implementation of an IT strategy. Additionally, this paper defined and implemented an ICT tool to properly communicate and monitor the implementation of an IT innovation strategy, based on technological roadmap techniques.
Web GIS to enhance relational capital: the case of general merchandise retailers
Authors: Baños Raul , Wandosell Gonzalo , Parra María Concepción 
Published: June 2016

Purpose
This paper aims to study the impact of information and communication technologies in organizations to capture and manage intellectual capital. The paper focuses particularly on the use of Web-based geographical information systems (Web GIS) to increase relational capital.

Design/methodology/approach
This paper analyzes in detail the Web sites of 143 general merchandise retailers, which have been grouped according to their dominant operational format. Menus and search tools have been used to find out about the way in which these retailers provide information to the customers about their stores, with special attention to the use of Web GIS.

Findings
The results obtained show that most of the companies analyzed use Web GIS to provide information about the location and other characteristics of the stores. The findings in this paper also suggest that the quantity and quality of the information provided by is somewhat related to the company size.

Research limitations/implications
The limitations of this study come from the difficulty of predicting whether small and medium enterprises (SMEs) will generalize the use of Web GIS in the future.

Practical implications
The findings of the paper suggest that large retail firms have adopted Web GIS to provide information to the customers and for other geomarketing purposes. Moreover, SMEs should use Web GIS to improve their relationship with customers.

Originality/value
To the authors’ knowledge, no paper has analyzed in detail the use of Web GIS by companies with the aim of enhancing relational capital.