bluuebunny/crossref_metadata_2025_split huggingface dataset:
In pursuit of original thinking: a selection of CMS papers
Authors: Foo Check Teck 
Published: June 2016

Purpose
The purpose of this paper in the editorial review of manuscripts to highlight the emergent aspects of original thinking that provide new perspectives on issues central to management.

Design/methodology/approach
A synoptic perspective of a very broad range of topics covered in research by scholars is provided: education, corporate value, quality, corporate social responsibility, risk behavior, managing reputation, expatriation, growth and creativity. In this particular review, the editor emphasizes those facets of the paper that shed original, new light on management. Also, the areas where research provides a theoretical basis for consulting or managerial practice are highlighted to illustrate how research can be of practical relevance.

Findings
Some of the insights gained clearly indicate the importance of research. For example, tighter or more rigorous governmental regulations on food quality are unlikely to contribute to the enhancement of firms’ capability in improving food quality. The government needs to do much more than only regulate. Then, there is empirical reaffirmation that guan-xi with government matters: better the relationships, the higher corporate value but only if the firm is in private hands, not for state-owned enterprises (SOEs). Then, the Chinese local firms’ nexus with foreign, and international corporations influences their corporate social performance. Even more fascinating, a bank’s risk behavior is dependent on the structural composition of the board of directors. Indeed, research shows that a gender mix in fact lowers the propensity toward taking a high risk. Then, through reflecting upon their deep researches, the authors derive a theoretic framework for coping with reputation loss following a financial restatement. Here, authors showed SOEs to suffer much more in the event of restatement than the privately owned enterprises. Then, in a piece of innovative research of expatriation, authors relate a spectrum of the Chinese cultural values to performance. In a cross-country (civilization) study, the research motivation is: Whether SMEs in China, India and Pakistan are confronting the same environmental challenges? As expected, the answer would be yes in some aspects and no in others. This a significant finding, as the Chinese are raised on a milieu of suppressing one’s emotions: emotional expressiveness can contribute to creativity!

Originality/value
In this paper, the editor highlights some aspects on the original thinking of the authors within this issue of Chinese Management Studies. Also, the editor highlights on how research contained herein is contributing to managerial (consulting) practice.
Constraints to growth: a cross country analysis of Chinese, Indian and Pakistani SMEs
Authors: Bilal Ahmad Raza , Khan Aaisha Arbab , Akoorie Michèle Eunice Marie 
Published: June 2016

PurposeThis paper aims to identify the barriers that are linked to the institutional, external and social environmental factors in the emerging economies of South-East Asia (SEA). Through a comparative analysis of China, India and Pakistan, this study attempts to understand the constraints that might inhibit small and medium-sized enterprises (SMEs) in this region from becoming more successful.Design/methodology/approachThis study proposes an empirical research framework to identify the constraints to determinants of SMEs’ growth (the CDSG model) in an important geographic and industrial cluster of SEA countries including China, India and Pakistan. Six propositions are tested, using data from 1,443 SMEs obtained from Enterprise Survey Data Repository database from the World Bank. Ordinary least-squares estimation is applied for statistical analyses and testing of the research propositions.FindingsThe results show the differential effects of the proposed CDSG model in China, India and Pakistan. Access to external finance is found to be irrelevant to the growth of SMEs in China, while it has a positive influence in India and Pakistan. Furthermore, in terms of the innovation process, partial mediation is traced. Using the tax rate factor, negative mediation is found between CDSG variables and SMEs’ growth. Both mediators play different roles in firm growth activities, while the level of significance of some variables is found to be more relevant to a specific region rather than to all.Practical implicationsThe prudent management of the proposed CDSG variables could revolutionize the constraints facing SME growth, making them into success factors. This could invigorate the growth of SMEs’ in SEA countries. The paper concludes with practical implications for policymakers and investors.Originality/valueThis SMEs’ theoretical framework is the first to use innovation and tax rate mediators to highlight the determinants of business growth in three SEA regional economies (China, India and Pakistan).
The Chinese banks’ directors and their risk-taking behavior
Authors: Chan Sok-Gee , Koh Eric H.Y. , Karim Mohd Zaini Abd 
Published: June 2016

Purpose
The purpose of this paper is to examine the impact of the directors’ socioeconomic backgrounds on the risk-taking behavior of the listed commercial banks in China.

Design/methodology/approach
The generalized least square method and Arellano and Bover’s (1995) generalized method of moment were used to study the relationship between the directors’ socioeconomic backgrounds and bank risk-taking behavior. The sample studied consists of 16 listed commercial banks in China from 2003 to 2011.

Findings
It was found that smaller board sizes and higher percentage of independent directors contribute to lower risk-taking. The results also indicate that banks are better off with boards that have gender diversity, government affiliation and higher average age because they enhance problem-solving and market insights facilitate adherence to government or regulatory policies and help reduce the banks’ risks.

Research limitations/implications
Future studies may consider including non-public-listed banks, pre-2003 data and analyses of the agencies to which the government-affiliated directors are or were attached.

Practical implications
The paper suggests that corporate governance reform initiatives with closely monitored implementation and phased liberalization contributed toward the banking industry’s resilience. Implications for management include that boards of directors with better quality, sufficient independence, gender diversity, government affiliation and maturity will help reduce risks.

Social implications
This study may facilitate the decision-making for the bank management and policymakers on the selection of best directors in the Chinese banking sector. The Chinese banking system serves as a plausible role model for consideration, given that four of its banks have now leapfrogged to be among the top ten largest banking institutions after the global financial crisis.

Originality/value
The study covers a wide range of socioeconomic backgrounds of the board of directors which are crucial in influencing the behavior of the board in banking operations.
Managing reputation loss in China: in-depth analyses of financial restatements
Authors: Wu Peng , Gao Lei , Chen Zhibin , Li Xiao 
Published: June 2016

PurposeThis paper aims to investigate, in China stock market, whether the reputation loss of a firm caused by financial restatements will lead to significant economic consequences such as financial distress and how a firm should respond to such a crisis.Design/methodology/approachThis paper uses Chinese A-share listed firms from 2004 to 2013 as research samples to test research hypotheses using regression analyses.FindingsThis paper finds a significant relationship between restatements and financial distress, and such a relationship will be affected by both the type and the magnitude of restatements. More importantly, we find joint effects of restatements and state ownership on financial distress, which provides a unique contribution to the extant literature in restatement, financial distress and crisis management using Chinese stock markets data. It shows that ownership structure, affecting the firm reputation and crisis responses strategies, plays a significant role in consequences of restatements, and it is more important for state-owned enterprises (SOEs) to undertake an appropriate crisis response strategy to reduce the negative impact of restatements.Practical implicationsThe results suggest that the damage to a firm’s reputation caused by restatements is affected by restatement type and state ownership. To reduce the negative consequences and avoid financial distress, firms should consider both the restatement type and their firm characteristics when deciding different actions to respond to restatements. In particular, SOEs should act in a more timely manner and take reputation-rebuilding actions such as taking the responsibility and making apologies and taking prompt remedial actions after restatements to regain the public trust and avoid more serious economic consequences. The Chinese government should strengthen their supervisions of SOEs and put more effort to help SOEs reduce administrative procedures, and to improve the efficiency of the implementation of recovery plans after restatements to reinstate firm credibility.Originality/valueFirst, this paper is among the first to link financial restatement, including the type and magnitude of restatements, with financial distress, and the authors find a significant relationship between restatement type and financial distress in China stock markets. Second, this paper is the first to examine whether there is a joint effect of state ownership and restatements on financial distress. Third, this study examines how the magnitude and pervasiveness of restatements influence financial distress and find that both result in an increase of financial distress. Finally, this paper is among the first to connect crisis management and accounting literature to explain how a reputation loss caused by financial restatement may damage a firm’s value and subsequent performance, and based on which to suggest crisis-responses strategies.
mSimps: decision-making in scaling up a small business
Authors: Tsamenyi Mathew , Antwi-Gyamfi Nana Yaa 
Published: June 2016

Subject area
Entrepreneurship.

Study level/applicability
This case is suitable for graduate-level programmes in business management, as well as for executive education programmes.

Case overview
Mabel Simpson, the sole proprietor of the award-winning mSimps fashion accessories house in Ghana, must choose from among three options for scaling up her business: an offer from a private investor for GHS 100,000 in exchange for 51 per cent stake in mSimps; or 30 per cent stake for half the amount; an offer from a fashion industry expert for GHS 10,000 in exchange for 30 per cent ownership; or a restructuring of her business model and value chain to enable her release cash to grow her business organically.

Expected learning outcomes
Students should be able to: understand the interplay of choice and trade-offs in business management and apply theory-driven frameworks in making optimal choices and analytically assess instances of tension between the art (e.g. passion, emotional stakes, psychological and other influences on business management philosophies) and science (e.g. the need for business skills, use of effective models and the quest for production efficiency) of business management.

Supplementary materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code
CSS 3: Entrepreneurship
Decoding audience interpretations of awareness campaign messages
Authors: Reid Rayne , Van Niekerk Johan 
Published: June 2016

Purpose
This research aims to determine whether the educational influence of the cybersecurity awareness campaign on the audience (their knowledge, behaviour and potential cybersecurity culture) matches the campaign’s educational objectives. The research focuses on the knowledge component of this metric by examining the awareness campaign audience’s interpretative role in processing the campaign content, through the lens of active audience theory (AAT).

Design/methodology/approach
Using reflective practices, this research examines a single longitudinal case study of a cybersecurity awareness and education campaign which aims to raise awareness amongst school learners. Artefacts from a single sample are examined.

Findings
Reflexive practices using theories such as active audience can assist in identifying deviations between the message a campaign intends to communicate and the message that the campaign audience receives.

Research limitations/implications
Using this research approach, measurements could only be obtained for campaign messages depicted in artefacts. Future interventions should be designed to facilitate a more rigorous analysis of the audiences’ interpretation of all campaign messages using ATT.

Originality/value
This paper applied principles of ATT to examine the audience’s interpretative role in processing an awareness campaign’s content based on artifacts they created after exposure to the campaign. Conducting such analyses as part of a reflective process between cyber awareness/education campaign cycles provides a way to identify areas or topics within the campaign that require corrective action.
An empirical test of the perceived relationship between risk and the constituents severity and probability
Authors: Sommestad Teodor , Karlzén Henrik , Nilsson Peter , Hallberg Jonas 
Published: June 2016

Purpose
In methods and manuals, the product of an information security incident’s probability and severity is seen as a risk to manage. The purpose of the test described in this paper is to investigate if information security risk is perceived in this way, if decision-making style influences the perceived relationship between the three variables and if the level of information security expertise influences the relationship between the three variables.

Design/methodology/approach
Ten respondents assessed 105 potential information security incidents. Ratings of the associated risks were obtained independently from ratings of the probability and severity of the incidents. Decision-making style was measured using a scale inspired from the Cognitive Style Index; information security expertise was self-reported. Regression analysis was used to test the relationship between variables.

Findings
The ten respondents did not assess risk as the product of probability and severity, regardless of experience, expertise and decision-making style. The mean variance explained in risk ratings using an additive term is 54.0 or 38.4 per cent, depending on how risk is measured. When a multiplicative term was added, the mean variance only increased by 1.5 or 2.4 per cent. For most of the respondents, the contribution of the multiplicative term is statistically insignificant.

Practical Implications
The inability or unwillingness to see risk as a product of probability and severity suggests that procedural support (e.g. risk matrices) has a role to play in the risk assessment processes.

Originality/value
This study is the first to test if information security risk is assessed as an interaction between probability and severity using suitable scales and a within-subject design.
The dialectics of authoring expansive learning: tracing the long tail of a Change Laboratory
Authors: Sannino Annalisa , Engeström Yrjö , Lahikainen Johanna 
Published: June 2016

Purpose
The paper aims to examine organizational authoring understood as a longitudinal, material and dialectical process of transformation efforts. The following questions are asked: To which extent can a Change Laboratory intervention help practitioners author their own learning? Are the authored outcomes of a Change Laboratory intervention futile if a workplace subsequently undergoes large-scale organizational transformations? Does the expansive learning authored in a Change Laboratory intervention survive large-scale organizational transformations, and if so, why does it survive and how?

Design/methodology/approach
The paper develops a conceptual argument based on cultural–historical activity theory. The conceptual argument is grounded in the examination of a case of eight years of change efforts in a university library, including a Change Laboratory (CL) intervention. Follow-up interview data are used to discuss and illuminate our argument in relation to the three research questions.

Findings
The idea of knotworking constructed in the CL process became a “germ cell” that generates novel solutions in the library activity. A large-scale transformation from the local organization model developed in the CL process to the organization model of the entire university library was not experienced as a loss. The dialectical tension between the local and global models became a source of movement driven by the emerging expansive object. Practitioners are modeling their own collective future competences, expanding them both in socio-spatial scope and interactive depth.

Originality/value
The article offers an expanded view of authorship, calling attention to material changes and practical change actions. The dialectical tensions identified serve as heuristic guidelines for future studies and interventions.
Work transformation following the implementation of an ERP system
Authors: Ripamonti Silvio Carlo , Galuppo Laura 
Published: June 2016

Purpose
The purpose of this study is to introduce the Human Resources (HR) module of the SAP suite in the Italian branch of a leading multinational pharmaceutical company. This study can be re-conducted within the interpretive tradition of information technology studies focusing on the attempt to understand and describe how software users in the HR department interpreted the enterprise resource planning (ERP) technology, how they changed their work practices and the changes that occurred in organizational discourses and meanings alongside the process.

Design/methodology/approach
The case study/intervention took start with the impulse of the Italian HR department manager, who was struck by the way that the ERP system technology implementation was affecting work life of the employees in the department. This research/intervention used interviews, focus groups and internal documents as sources of data. The authors conducted and analyzed 20 narrative interviews and 3 focus groups with middle managers, and they analyzed about 120 pages of internal memos.

Findings
The implementation of ERP systems is almost invariably accompanied by great expectations of increased process rationalization, efficiency and cost-effectiveness, and upper managers’ discourses make large use of what Engeström et al., 2010 have called process efficiency rhetoric. But the ERP technology, most likely, will neither revolutionize management nor will it become a “complete calculation machine” that runs an entire work organization (Quattrone and Hopper, 2005, p. 731).

Originality/value
The implementation of the ERP system has caused conflicts and disturbances, aggravating contradictions that already existed between activity systems and introducing new types of contradictions. Pre-existent contradictions become clearer; there is a stronger interconnection between activity systems. The individual agents could experiment an expansion in their activities if only they will initiate a movement of expansive learning and if they are not prevented from doing so by coercive control. The natural expansion of the subjects’ scope of activity and horizons of possibilities could be sustained by the ERP technology if it is not used as a tool for domination and if the upper management does not try and separate what cannot in actuality be separated: The actors’ capabilities of improvised learning, which makes the institution of a new mode of the activity possible, and their capacity to assume collective control of the meaning and direction of the transformation of the activity. ERPs are technologies that can naturally bring transformations in the activity system and networks where they are introduced, but in some cases, they can easily and in a non reflective manner be intended as tools for oppression by the upper management.
What can(not) a flat and local structuration ontology do for management accounting research?
Authors: Englund Hans , Gerdin Jonas 
Published: June 2016

Purpose
The purpose of this paper is to provide a commentary on “Structuration theory: reflections on its further potential for management accounting research”, a paper by Coad et al.

Design/methodology/approach
This paper presents, discusses and challenges the critique that Coad et al. direct towards the notion of a flat and local structuration ontology in management accounting research.

Findings
This paper offers a number of reflections upon Coad et al.’s key arguments against a flat and local structuration ontology in extant accounting research. Based on the authors’ understanding of such an ontology, they also elaborate on what they believe a flat and local structuration ontology “can do” and “cannot do” for accounting research. Overall, the authors agree with Coad et al. that there is indeed an ontological divide between their different views on a flat and local ontology; a divide largely related to whether researchers have an essentialist view on social phenomena. However, the authors believe that Coad et al. exaggerate how this ontological divide has affected, and may affect, future empirical management accounting research.

Originality/value
This paper expands the current understanding of a flat and local structuration ontology in management accounting research.
Prosumption perspectives on additive manufacturing: reconfiguration of consumer products with 3D printing
Authors: Yoo Byounghyun , Ko Heedong , Chun Sungkuk 
Published: June 2016

Purpose
This paper aims to examine the changing backdrop of the consumer market in relation to three-dimensional (3D) printing, especially in the context of Web infrastructure that connects consumers and producers with unprecedented diversity and scale and Web 2.0 user-created content in the material domain.

Design/methodology/approach
The paper presents a conceptual architecture and software platform that facilitates do-it-yourself reconfiguration of existing products incorporating 3D printing, mobile 3D sensor, augmented reality (AR) and Web technologies.

Findings
This work shows that prosumer reconfiguration of consumer products is the major paradigm in the era of democratized production. The results suggest that this approach may be used in the consumer market to meet consumer preferences for adopting innovations without redundant consumption.

Research limitations/implications
Verification of the proposed conceptual approach is limited to the use of household consumer products. A critical mass of participants and product information are both necessary to achieve a sustainable ecosystem from the proposed platform. Intellectual property issues rely on the fair use of end-user production in this paper.

Social implications
The proposed approach allows users to swap out consumer product parts or upgrade individual modules as innovations emerge, extending the lifecycles of consumer products and potentially reducing consumer waste.

Originality/value
There is a lack of work on facilitating the proliferation of practical 3D printing through prosumption in relation to existing consumer products. This paper’s scientific contribution involves how 3D printing affords social manufacturing and consumer-oriented presumption in conjunction with mobile 3D sensor, AR, and Web technologies.