bluuebunny/crossref_metadata_2025_split huggingface dataset:
Knowledge sharing and collaborative relationships in business ecosystems and networks
Authors: Wulf Anna , Butel Lynne 
Published: July 2017

PurposeThe sharing of knowledge between partners in collaborative relationships is widely accepted to be fundamental to supporting strategic decision making, particularly in relation to innovation management and business sustainability. The purpose of this paper is to focus on how the structure of collaborative relationships in business networks may determine successful knowledge sharing and thus improve decision making and business performance.Design/methodology/approachExpert interviews were conducted with participants operating in networks and business ecosystem in four different sectors in Italy and Germany, exploring the process of knowledge sharing, organisational learning and decision making within collaborative relationships. A qualitative textual analysis was used to analyse the experts’ responses.FindingsThe research found that an organisation’s network position and the network structure, as well as the governance and richness of the business ecosystem in which it operates, influence its ability to share knowledge, to innovate and therefore to compete sustainably.Research limitations/implicationsThe research demonstrates that innovative strategic decision making, based on access to appropriate knowledge, occurs within the context of social and business network relations operating within a broader more diverse business ecosystem. Closer dyadic or small working group ties best facilitate trust and sharing of the most valuable knowledge. Appropriate participation in and management of such structures is therefore essential to support knowledge-based decision making, and critical to sustained competitive advantage.Originality/valueThe research focusses on how interfirm relationships are established and maintained, how firms establish trust and facilitate knowledge sharing forming the basis of organisational learning.
Corporate governance and internal controls over financial reporting in Ugandan MFIs
Authors: Nalukenge Irene , Tauringana Ven , Mpeera Ntayi Joseph 
Published: July 2017

PurposeThe purpose of this paper is to investigate the relationship between corporate governance and internal controls over financial reporting (ICFR) of microfinance institutions (MFIs) in Uganda.Design/methodology/approachThis study was cross-sectional and correlational. In all, 70 Ugandan MFIs were surveyed and the data were analyzed using SPSS Version 20 to test the nine hypotheses which were put forward. The hypothesized relationships were tested using the ordinary least squares regression.FindingsThe findings based on multiple regression analysis suggest that board role performance, expertise and Association of Microfinance Institutions in Uganda (AMFIU) membership are significant predictors of the ICFR. However, board independence and separation of CEO and chairman roles are not significant predictors. The results also show that the firm-specific control variables (auditor type, size, accounting qualification and age) are also not significant.Research limitations/implicationsThis study has limitations in that it is cross-sectional, thus limiting monitoring changes in behavior over time and also because the effectiveness of the ICFR was assessed using perceptions.Practical implicationsEfforts by regulators and other stakeholders to improve the ICFR must focus on the corporate governance aspects such as board expertise and ensure that the board performs its roles.Originality/valueThe paper adds to the existing literature on the corporate governance and ICFR by documenting the relationship between the corporate governance and ICFR. The study complements the previous studies on the ICFR by demonstrating that board expertise and board role performance improve the ICFR. Such evidence does not currently exist. The findings also indicate that an MFI which is a member of AMFIU was found to have better ICFR supporting self-regulation.
Intellectual capital disclosure and corporate market value: does board diversity matter?
Authors: Anifowose Mutalib , Abdul Rashid Hafiz Majdi , Annuar Hairul Azlan 
Published: July 2017

PurposeThe purpose of this paper is to examine the relationship between IC disclosure and the corporate market value (CMV) of listed firms on the main board of Nigeria Stock Exchange and to test the moderating effect of religious and ethnic composition of board members on the relationship.Design/methodology/approachThis study applies the signaling and upper echelons theories in formulating four hypotheses that guide the results analysis. By employing a two-step dynamic system generalized method of moments and controlling for the possible endogeneity effect on the parameters estimated for a sample of 91 listed firms on main board of Nigeria Stock Exchange, this study investigates the association of IC disclosure with CMV, namely, cost of capital and market capitalization, and the moderating role of religious and ethnic composition on such association using data over the 2010 to 2014 financial years.FindingsThe results show a significant positive relationship between overall IC disclosure and market capitalization and a negative impact on cost of capital, which are in line with the hypothesized propositions. The moderating effect of board diversity is also confirmed. This study contributes to recent evidence concerning the value relevance of IC information to investors and other interested stakeholders and the established moderating role of board diversity in IC disclosure-related studies.Practical implicationsThe regulators may consider development of standards on board composition about religious and ethnic composition in order to curb the domination from same group in the board room. Those charged with governance should be concerned with the disclosure of IC information in the financial statements as it has value relevance to the investors, in line with signaling theory.Social implicationsThe ethnic and religious composition of board members is a significant factor within the board room and needs to be given adequate consideration.Originality/valueThis study is the first to consider IC disclosure across whole sectors in the Nigerian economy and looks upon ethnicity and religious affiliation of boards as moderating variables. The study controls for heteroscedasticity and endogeneity issues by adopting two-step dynamic system generalized method of moments.
Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt
Authors: Anis Ahmed 
Published: July 2017

Purpose
The purpose of this paper is to explore the auditors’ and accounting educators’ perceptions of accounting education gaps and their impact on audit quality in Egypt.

Design/methodology/approach
Data were collected using a survey of auditors and accounting educators in Egypt.

Findings
The findings indicate a significant negative relationship between deficiencies in specific skills – namely, decision making, information technology, critical thinking, legal knowledge, problem-solving skills, ethical behavior, ambiguity tolerance, presentation skills, written communication, and cost and managerial accounting skills – and audit quality.

Research limitations/implications
The results provide an auditing professionals’ market perspective of the development of students’ skills in the Egyptian higher education system. Specifically, this research provides insights into what skills auditing firms look for and how much these skills differ from those currently developed by public business schools in Egypt.

Practical implications
The results help auditing firms that want to work in the Egyptian market to identify the training needs for entry-level positions. Specifically, accounting graduates from public schools will need training in critical thinking skills, information technology, and writing and communication skills.

Originality/value
This study extends the accounting literature on the relationship between attributes of accounting graduates and audit quality by examining the impact of accounting graduates’ skills development and audit quality in Egypt.
An agent-based model of entrepreneurship
Authors: Newell Graham D. , Holian Matthew J. 
Published: July 2017

Purpose
The purpose of this paper is to develop an agent-based model that highlights the role of entrepreneurship in the market process.

Design/methodology/approach
The authors explore the effect of entrepreneurial alertness and transaction costs on two normative standards: the speed of price equilibration and the level of product diversity.

Findings
Both higher alertness and lower transaction costs lead to faster equilibration, as expected. High alertness contributes to high product diversity, also as expected. However, and counter-intuitively, lower transaction costs actually leads to lower levels of product diversity, as markets equilibrate before entrepreneurs can discover many new products.

Originality/value
The analysis provides new insight into entrepreneurship theory and policy.
Entrepreneurship, corruption and economic freedom
Authors: Dempster Gregory , Isaacs Justin 
Published: July 2017

PurposeThe purpose of this paper is to extend the literature on entrepreneurship and corruption by examining the link between productive and unproductive entrepreneurial activities as moderated by economic freedom. Specifically, the authors hypothesize that various aspects of economic freedom are contextual in their moderating effects, so that what matters in terms of economic freedom will depend on other factors such as levels of human capital.Design/methodology/approachThe authors test these hypotheses by incorporating aggregated and disaggregated measures from the Economic Freedom of the World into a model of international entrepreneurial activity.FindingsThe results indicate that not only is economic freedom a major determinant of the level of entrepreneurial activity across countries, as previously verified, but that it also moderates the relationship between human capital, corruption, and productive entrepreneurship.Originality/valueThese findings resolve many of the ambiguities previously identified in the literature on the link between corruption, entrepreneurship, and growth.
Two concepts of community in the Niger Delta
Authors: Okeke-Ogbuafor Nwamaka , Gray Tim , Stead Selina 
Published: July 2017

Purpose
This paper aims to understand what two apparently contrasting concepts of communality and place attachment say about the quality of community life in the Niger Delta.

Design/methodology/approach
The research for this paper relied on extensive qualitative and quantitative data: qualitative data were collected from five oil-rich and three oil-poor communities across Ogoniland, while quantitative data were collected from four of these communities. Thematic content analysis was used to interpret the qualitative data, while the quantitative data were analysed through Excel.

Findings
Most participants from both oil-rich and oil-poor communities strongly reject a social sense of communality and strongly endorse a geographical sense of place.

Practical implications
The wider implication of this finding is that proponents of community development (CD) have a choice between either the cynical option of noting that Ogoni’s strong sense of place means that they will tolerate limited CD, or the noble option of noting that Ogoni’s strong sense of place is a solid foundation on which to build sustainable CD by empowering citizens to create their own future.

Originality/value
The originality of this study is twofold. First, it shows the complexity of people’s sense of community encompassing widely different and possibly contradictory elements. Second, it reveals the strength and persistence of people’s attachment to place despite its physical shortcomings.
Context preparation for predictive analytics – a case from manufacturing industry
Authors: Schmidt Bernard , Gandhi Kanika , Wang Lihui , Galar Diego 
Published: July 2017

Purpose
The purpose of this paper is to exemplify and discuss the context aspect for predictive analytics where in parallel condition monitoring (CM) measurements data and information related to the context are gathered and analysed.

Design/methodology/approach
This paper is based on an industrial case study, conducted in a manufacturing company. The linear axis of a machine tool has been selected as an object of interest. Available data from different sources have been gathered and a new CM function has been implemented. Details about performed steps of data acquisition and selection are provided. Among the obtained data, health indicators and context-related information have been identified.

Findings
Multiple sources of relevant contextual information have been identified. Performed analysis discovered the deviations in operational conditions when the same machining operation is repeatedly performed.

Originality/value
This paper shows the outcomes from a case study in real word industrial setup. A new visualisation method of gathered data is proposed to support decision-making process.
Maintenance analytics for railway infrastructure decision support
Authors: Famurewa Stephen Mayowa , Zhang Liangwei , Asplund Matthias 
Published: July 2017

Purpose
The purpose of this paper is to present a framework for maintenance analytics that is useful for the assessment of rail condition and for maintenance decision support. The framework covers three essential maintenance aspects: diagnostic, prediction and prescription. The paper also presents principal component analysis (PCA) and local outlier factor methods for detecting anomalous rail wear occurrences using field measurement data.

Design/methodology/approach
The approach used in this paper includes a review of the concept of analytics and appropriate adaptation to railway infrastructure maintenance. The diagnostics aspect of the proposed framework is demonstrated with a case study using historical rail profile data collected between 2007 and 2016 for nine sharp curves on the heavy haul line in Sweden.

Findings
The framework presented for maintenance analytics is suitable for extracting useful information from condition data as required for effective rail maintenance decision support. The findings of the case study include: combination of the two statistics from PCA model (T2 and Q) can help to identify systematic and random variations in rail wear pattern that are beyond normal: the visualisation approach is a better tool for anomaly detection as it categorises wear observations into normal, suspicious and anomalous observations.

Practical implications
A practical implication of this paper is that the framework and the diagnostic tool can be considered as an integral part of e-maintenance solution. It can be easily adapted as online or on-board maintenance analytic tool with data from automated vehicle-based measurement system.

Originality/value
This research adapts the concept of analytics to railway infrastructure maintenance for enhanced decision making. It proposes a graphical method for combining and visualising different outlier statistics as a reliable anomaly detection tool.
Opportunities for auditing research: back to our interdisciplinary roots
Authors: Hay David 
Published: July 2017

PurposeThis paper aims to review potential areas for interdisciplinary research in auditing.ApproachThe paper reflects on the relevance of the findings from auditing research, and discusses an example from medical research. The medical example highlights how unexpected results can lead to surprising research findings. The paper then examines the areas in which further auditing research should be most valuable.FindingsAuditing research is generally based on practical problems. It can be qualitative, quantitative, use mixed methods or be interdisciplinary. There are examples of each of these, including interdisciplinary research that has contributed to the auditing literature. The paper describes areas in which future research in auditing is likely to be valuable. These include research in developing countries, smaller entities and other settings that have not been widely researched; research in the public sector, including the impact of armchair auditors; research about the place of auditing in corporate governance; and research about the function of auditing in confirming earlier unaudited announcements.Practical implicationsStandard setters are becoming more aware of research and more likely to make evidence-based decisions about auditing standards.Originality/valueThe paper evaluates existing research and provides suggestions for future research.
Corporate finance practices in Morocco
Authors: Baker H. Kent , Jabbouri Imad , Dyaz Chaimae 
Published: July 2017

PurposeThe purpose of this paper is to examine corporate finance practices in the frontier market of Morocco and compare the practices used by Moroccan companies to those in other countries. It focuses primarily on capital budgeting and real options. The study also examines whether corporate finance practices used in Morocco are consistent with more theoretically superior techniques.Design/methodology/approachThe study uses a mail questionnaire to gather data from chief financial officers and other senior executives of Casablanca Stock Exchange (CSE) listed companies.FindingsMoroccan managers generally view the internal rate of return, accounting rate of return, and payback method as more important than the theoretically superior net present value. Few of the responding firms use real options when making capital budgeting decisions. They tend to use less sophisticated techniques to evaluate investment opportunities and calculate the cost of capital than their counterparts in developed countries. The most frequently used techniques by CSE-listed companies to estimate the cost of equity capital are the cost of debt plus an equity risk premium and the accounting return on equity. CSE-listed companies rely heavily on management’s subjective judgment to estimate cash flows.Research limitations/implicationsDespite a 40 percent response rate, the number of responses did not permit examining whether differences in firm size, industry, educational background, and other characteristics affect the results. Although non-response bias is a potential limitation, test results show no statistically significant differences between the responding and non-responding companies on any of the five characteristics analyzed. These findings lessen concern about potential non-response bias. Given that the findings relate to a frontier market, they are most likely generalizable to similar countries in the Middle East and North Africa region.Practical implicationsThe findings may be useful to various parties including corporate managers, boards of directors, and financial analysts. Given that investment decisions affect shareholder wealth, understanding the practices used by corporate managers is crucial in deciding what projects to undertake. This research raises awareness for management to review their corporate finance practices, compare them with their peers, and examine whether these techniques are aligned with proper allocation of resources and value maximization.Social implicationsOverall, the findings imply that Moroccan firms have room to improve their corporate finance practices. Failing to do so could have serious implications ranging from the inefficient allocation of resources in the economy to the destruction of shareholder value.Originality/valueTo the authors’ knowledge, this is the most comprehensive study using survey methodology to investigate corporate finance practices in Morocco. It provides new insights on such topics as capital budgeting, capital structure, cost of capital estimation, and real option techniques.
Electrical and microstructural characterization of doped ZnO based multilayer varistors
Authors: Kulawik Jan , Szwagierczak Dorota , Skwarek Agata 
Published: July 2017

Purpose
The purpose of this study was to develop fabrication procedure of multilayer varistors based on doped ZnO and to investigate their microstructure and electrical properties.

Design/methodology/approach
Two ceramic compositions based on ZnO doped with Bi2O3, Sb2O3, CoO, MnO, Cr2O3, B2O3, SiO2 and Pr2O3 were used for tape casting of varistor tapes. Multilayer varistors were prepared by stacking of several green sheets with screen printed Pt electrodes, isostatic lamination and firing at 1,050-1,100°C. Scanning electron microscope (SEM) and energy dispersive spectroscopy (EDS) studies were carried out to examine the microstructure and elemental composition of the varistors. Current-voltage characteristics were measured in the temperature range from −20 to 100°C.

Findings
The desired compact and fine-grained microstructure of multilayer varistors and nonlinear current-voltage characteristics were attained as a result of the applied fabrication procedure. The breakdown voltage of the varistors is 33-35 V and decreases slightly in the temperature range from −20 to 100°C. The nonlinearity coefficient changes from 14 to 23 with rising measurement temperature.

Originality/value
New improved formulations of varistor ceramic foils based on doped ZnO were developed using tape casting method and applied for fabrication of multilayer varistors with good electrical characteristics. The influence of temperature in the range from −20 to 100°C on the varistor parameters was studied.
Fatigue behavior and damage analysis by the acoustic emission technique of cross-ply laminates under tensile loading
Authors: Ben Ammar Imen , El Mahi Abderrahim , Karra Chafik , El Guerjouma Rachid , Haddar Mohamed 
Published: July 2017

Purpose
The purpose of this paper is to study the mechanical behavior in fatigue tensile mode of different cross-ply laminates constituted of unidirectional carbon fibers, hybrid fibers and glass fibers in an epoxy matrix; and to identify and characterize the local damage in the laminated materials with the use of the acoustic emission (AE) technique.

Design/methodology/approach
The tests in the fatigue mode permitted the determination of the effect of the stacking sequences, thickness of 90° oriented layers and reinforcement types on the fatigue mechanical behavior of the laminated materials. The damage investigation in those materials is reached with the analysis of AE signals collected from fatigue tensile tests.

Findings
The results show the effects of reinforcement type, stacking sequences and thicknesses ratio of 90° and 0° layers on the mechanical behavior. A cluster analysis of AE data is achieved and the resulting clusters are correlated with the damage mechanism of specimens under loading tests.

Originality/value
The analysis of AE signals collected from tensile tests of the fatigue failure load allows the damage investigation in different types of cross-ply laminates which are differentiated by the reinforcement type, stacking sequences and thicknesses ratio of 90° and 0° layers.