bluuebunny/crossref_metadata_2025_split huggingface dataset:
Using management control to understand public sector corporate governance changes
Authors: Ferry Laurence , Ahrens Thomas 
Published: September 2017

Purpose
Within the context of recent post-localism developments in the English local government, this paper aims to show, first, how management controls have become more enabling in response to changes in rules of public sector corporate governance and, secondly, how changes in management control systems gave rise to new corporate governance practices.

Design/methodology/approach
Theoretically, the paper mobilises the concept of enabling control to reflect on contemporary changes in public sector corporate governance. It draws on the International Federation of Accountants’ (IFAC) and Chartered Institute of Public Finance and Accountancy’s (CIPFA) new public sector governance and management control system model and data gathered from a longitudinal qualitative field study of a local authority in North East England. The field study used interviews, observation and documentation review.

Findings
This paper suggests specific ways in which the decentralisation of policymaking and performance measurement in a local authority (present case) gave rise to enabling corporate governance and how corporate governance and management control practices went some way to aid in the pursuit of the public interest. In particular, it shows that the management control system can be designed at the operational level to be enabling. The significance of global transparency for supporting corporate governance practices around public interest is observed. This paper reaffirms that accountability is but one element of public sector corporate governance. Rather, public sector corporate governance also pursues integrity, openness, defining outcomes, determining interventions, leadership and capacity and risk and performance management.

Practical implications
Insights into uses of such enabling practices in public sector corporate governance are relevant for many countries in which public sector funding has been cut, especially since the 2007/2008 global financial crisis.

Originality/value
This paper introduces the concept of enabling control into the public sector corporate governance and control debate by fleshing out the categories of public sector corporate governance and management control suggested recently by IFAC and CIPFA drawing on observed practices of a local government entity.
Affective commitment, loyalty to supervisor andguanxi
Authors: Wong Yui-tim 
Published: September 2017

PurposeThis study aims to investigate and compare the relationships of affective commitment, loyalty to supervisor andguanxiamong Chinese workers in joint ventures (JVs) and state-owned enterprises (SOEs).Design/methodology/approachIn the proposed model, job security is considered as an antecedent of affective commitment, and subordinate–supervisorguanxiis viewed as an antecedent of loyalty to supervisor. The model further suggests that affective commitment will affect employees’ turnover intention and organisational citizenship behaviour (OCB) and that loyalty to supervisor will affect employees’ OCB. A data set consisting of 255 employees in three JVs and 253 employees in three SOEs in China is used to test the hypotheses empirically.FindingsThe LISREL results support the hypotheses and show the major differences of employees’ attitudes and behaviour in JVs and SOEs today.Research limitations/implicationsThis study shows the differences of effects of commitment on OCB in JVs and SOEs and also clarifies the mixed and inconsistent findings of the effects of affective commitment and commitment to supervisor on OCB in the previous literature.Practical implicationsGiven that the effects of affective commitment and loyalty to supervisor on OCB are different in JVs and SOEs, different policies should be adopted to enhance the OCB in these two types of organisations.Originality/valueThe research results show the major differences of employees’ attitudes and behaviour in JVs and SOEs today. The comparison of the results has implications to the extant literature.
The impact of pay-for-performance perception and pay level satisfaction on employee work attitudes and extra-role behaviors
Authors: Ren Ting , Fang Ruolian , Yang Zhen 
Published: September 2017

PurposeThis paper aims to investigate the impact of pay-for-performance (PFP) perception and pay level satisfaction on work attitudes (job satisfaction, turnover intention and affective commitment) and extra-role behaviors (discretionary effort and interpersonal helping), and further, how three aspects of conditional factors – intrinsic motivation, leader–member exchange (LMX) and perceived organizational support (POS) – moderate the main-effect relationships.Design/methodology/approachThe study was conducted at a Chinese private-owned company in the beauty industry, and a survey was conducted with the frontline employees in each office, asking information about their perceptions and attitudes toward the PFP scheme implemented in the company, work attitudes and performance, individual characteristics and their perceptions of group and organizational characteristics.FindingsResults show that PFP perception and pay level satisfaction are significant predictors of work attitudes and extra-role behaviors. Further, depending on the specific work outcome examined, the three conditioning factors are found to strengthen the hypothesized main-effect relationships. The findings of the study have important theoretical and practical implications for the implementation of PFP schemes in organizations.Originality/valueThe findings contribute to the scholarship on PFP schemes in two ways. First, the findings show that PFP perception and pay level satisfaction are important for understanding employee work attitudes and extra-role behaviors. Second, the investigation of the moderating roles that intrinsic motivation, LMX and POS play in the relationships of PFP perception and pay level satisfaction with the work outcomes provides evidence to the limited understanding about the conditions that may strengthen or weaken the effectiveness of PFP schemes.
Value diversity and performance in small groups
Authors: Busse Ronald 
Published: September 2017

PurposeThis paper aims to contributes to the literature on team diversity, both in general as well as relating to Chinese managers. Previous studies largely focused on the link between work group heterogeneity in terms of different ages, genders or nationalities of the members and performance. It adds to this body of knowledge by investigating the relationship between the composition of value priorities of team members and achievement, team identity and intra-team communication. The assumption behind this is that differences in value priorities represent the underlying latent source for team diversity, which is only insufficiently represented by the above observable demographic variables.Design/methodology/approachTo test for optimal value priority composition, a series of experiments was conducted with 29 project teams and four team types comprising 174 Chinese expatriates at a German business school.FindingsThe general result is that (in the long run) highly heterogeneous teams and (in the short run) highly homogeneous teams outperform moderately heterogeneous work groups. However, the major contribution is that the relation between value diversity and performance has a modified upright U-shaped format. It specifically requires the attempt to close as many value gaps as possible.Originality/valueThis new insight, which has not been adequately explained by previous studies, results from the existence of a circular structure in which values are organised. Based on this specific outcome, the paper provides recommendations for practicing managers both in China and elsewhere, admits limitations and paves the way for future research avenues.
Employee imagination and implications for entrepreneurs
Authors: Talat Usman , Chang Kirk 
Published: September 2017

PurposeThe purpose of this study is to examine employee imagination and implications for entrepreneurs of China. In 2015, the European Group of Organization Studies released a call for papers highlighting poor knowledge of employee imagination in organizations. To address this need, the current study hypothesizes employee imagination consisting of seven conditions common to the organizational experience of Chinese Entrepreneurs.Design/methodology/approachThe current paper reviews the Chinese enterprising context. Cases from China are used to illustrate the effects of proposed conditions and their value for entrepreneurs and innovators in businesses undergoing change.FindingsEmployee imagination underpins and conditions how Chinese employees make sense of their organizations and better understand the process of organizational change. From the viewpoint of human resource management, emphasis on coaching and developing imagination enables businesses to stay competitive and adapt to environmental demands such as lack of information, too much information or the need for new information.Research limitations/implicationsThe proposed conditions apply to the Chinese context; however, their application to wider contexts is suggested and requires attention.Practical implicationsEmployee imagination was found to be a powerful tool, which facilitates the process of organizational change management.Originality/valueTheoretically, the research adds new insights to knowledge of a poorly understood organizational behavior topic – employee imagination. Practically, the research findings provide mangers with knowledge of conditions, which could be adopted as powerful tools in facilitating organizational change management.
Non library oriented MOOCs useful for LIS professionals and students
Authors: Sawant Sarika 
Published: September 2017

Purpose
The purpose of this paper is to compile a list of non-library and information science (LIS) massive open online courses (MOOCs) useful for LIS professionals and students.

Design/methodology/approach
Major MOOC platforms were scanned to check which are useful MOOCs that LIS professionals can take up.

Findings
Around 12 different courses were identified by the researcher in various fields such as management, technology, marketing and research.

Research limitations/implications
Only three MOOC platforms were consulted.

Originality/value
The paper gives an overview of MOOCs other than the LIS field and how they can enrich the LIS professionals' knowledge and skills.
Financial market contagion: selective review of reviews
Authors: Seth Neha , Sighania Monica 
Published: September 2017

PurposeThe purpose of this paper is to review and organize the status of research already conducted on financial market contagion so as to provide easy access to future researchers. Additional objective of the study is to classify the available literature and provide a complete bibliography on the subject and analyze the findings of the studies considered for review.Design/methodology/approachA number of resources were looked at to review the past literature and out of hundreds of papers, 104 research papers form the sample for the present study. These 104 research papers are further classified on the basis of various variables so as to know the status of research done on the topic.FindingsThis paper classifies the past research done on financial market contagion and found that the research work in this field has increased significantly during recent times, particularly between 2011 and 2015. Apart from the above finding, many other findings were revealed by the studies used for this paper.Practical implicationsThis paper presents the concise view of available literature. It helps the future researchers with the same research interest. This is the major implication of such literature review paper.Originality/valueThis paper provides collection, classification and comprehensive bibliography on financial market contagion. This paper is surely going to be of great value for academicians, practitioners and future researchers who study the existing research work as well as for conducting future research in the same subject.
Hiyal in Islamic finance: a recognition of genuine economic need or circumvention of Riba?
Authors: Syed Ehsanullah Agha , Omar Mustafa 
Published: September 2017

Purpose
This paper aims to develop a Sharīʿah framework for using ḥiyal in Islamic finance. Ḥīlah (singular of ḥiyal) is an Islamic juristic term which refers to the application of acumen and ingenuity to avoid hardship in one’s commitment to Islamic rulings. It has been used as a legal device in Islamic jurisprudence to actualize a legitimate objective. Particularly, it plays a significant role in financial engineering, as it alleviates financial predicaments with remedies.

Design/methodology/approach
The study adopted qualitative method of research by using content analysis approach. Inductive reasoning is applied to drive legal provisions from Sharīʿah sources that would be used as basic principles to develop an objective measure for using ḥiyal in Islamic banking and finance.

Findings
This study attempted to identify the distinctive features of legitimate ḥiyal for the purpose of developing a Sharīʿah framework. It is observed that a ḥīlah would be considered permissible in Islamic finance if it meets the prescribed criteria of (1) Sharīʿah objectives, (2) user’s motivation, (3) means, (4) benefit and (5) concessionary rules. This proposed framework may serve as an ‘objective measure’ that will determine whether a ḥīlah based financial engineering aims to actualize a genuine economic need or to circumvent the prohibition of ribā.

Practical implications
The proposed standard of ḥiyal will enable Sharīʿah advisors, economists, financial engineer, legal experts and policy makers to develop comprehensive guidelines for using ḥiyal in Islamic financial engineering.

Originality/value
Islamic financial institutions rely heavily on ḥiyal to operate in a predominant conventional financial system. The application of these legal stratagems in Islamic finance has been the center of an intense debate between Islamic economists and jurists. The former argues that over-reliance on ḥiyal not only divorces morality from technicality but also defeats the noble purposes of Islamic economics. This paper provides a synthesis of the diverse views on the subject to facilitate a minimum level of convergence among scholars on the permissibility of ḥiyal.
Linking environmental strategy to environmental performance
Authors: Solovida Grace T. , Latan Hengky 
Published: September 2017

PurposeThis paper aims to test a conceptual framework that describes the relationship between environmental strategy, environmental management accounting and environmental performance. In this paper, the authors argue that environmental strategy can directly influence environmental performance through environmental management accounting.Design/methodology/approachThis paper examines the survey responses of general managers, operations managers, financial managers and environmental managers in an ISO 14001 certified company listed on the Indonesia Stock Exchange. The hypotheses were tested using a consistent partial least squares approach and bias-corrected and accelerated bootstrap confidence intervals to test the significance between variables.FindingsIn general, the proposed framework obtains adequate goodness-of-fit statistics. Furthermore, the results support the argument that there is a positive and significant effect of environmental strategies on the environmental performance of companies and that the role of environmental management accounting can mediate their relationship.Research limitations/implicationsThe limitations of this study relate to the small sample size, as environmental results are still regarded as confidential by many companies. A causal relationship cannot be confirmed for the results. The instrument used is fully adopted from previous research, without unidimensional re-testing. This study contributes to the natural resource-based view literature by responding to recent calls to test the combined effect of resources on environmental performance.Practical implicationsThis result could serve as a specific reference for policymaking at firms to continuously improve their environmental performance. This study also has important implications for management practices by illustrating the potential of environmental strategies and environmental management accounting to improve environmental performance.Social implicationsThis result indicates that the improving green accounting in Indonesia would appear to require more mandated pressure from, particularly, governmental powers.Originality/valueThis study contributes to the corporate environmental accounting literature by providing empirical evidence linking environmental strategy with environmental performance through the implementation of environmental management accounting.
The relationship between CSR disclosure and competitive advantage
Authors: Yu Hui-Cheng , Kuo Lopin , Kao Mao-Feng 
Published: September 2017

PurposeThis study aims to apply signaling theory to examine whether corporate social responsibility (CSR) disclosure can deliver effective signals to stakeholders to increase a firm’s competitive advantage in China. Whether ownership patterns or environmental sensitivity causes a significant difference in the relationship between a firm’s CSR disclosure and competitive advantage is also examined.Design/methodology/approachData analysis is based on a regression model. Content analysis is performed to convert qualitative CSR information of Chinese firms into quantitative data, while intellectual capital (IC) is used as a proxy variable for competitive advantage.FindingsThe difference in competitive advantage impairment between environmentally sensitive industries (ESIs) and non-environmentally sensitive industries (NESIs) is significant. Further comparisons on the relationship between overall CSR disclosure and competitive advantage among state-owned enterprises, privately owned enterprises, ESIs and NESIs suggest that the relationship is negative.Research limitations/implicationsThe study extends research of strategic CSR to signaling theory and competitive advantage. In particular, a research using IC as a proxy for competitive advantage is rare. It also contributes to the literature on competitive advantage and strategic CSR by examining the effects of both CSR disclosure and IC.Originality/valueThis paper provides evidence related to stakeholders’ reaction to managers’ various CSR strategies in China. The contribution of this study is that it confirms that different CSR initiatives have different effects on the competitiveness of enterprises in China.
Nowhere to hide: Effects of linear features on predator–prey dynamics in a large mammal system
Authors: DeMars Craig A. , Boutin Stan 
Published: September 2017

AbstractRapid landscape alteration associated with human activity is currently challenging the evolved dynamical stability of many predator–prey systems by forcing species to behaviourally respond to novel environmental stimuli.In many forested systems, linear features (LFs) such as roads, pipelines and resource exploration lines (i.e. seismic lines) are a ubiquitous form of landscape alteration that have been implicated in altering predator–prey dynamics. One hypothesized effect is thatLFs facilitate predator movement into and within prey refugia, thereby increasing predator–prey spatial overlap.We evaluated this hypothesis in a large mammal system, focusing on the interactions between boreal woodland caribou (Rangifer tarandus caribou) and their two main predators, wolves (Canis lupus) and black bears (Ursus americanus), during the calving season of caribou. In this system,LFs extend into and occur within peatlands (i.e. bogs and nutrient‐poor fens), a habitat type highly used by caribou due to its refugia effects.Using resource selection analyses, we found thatLFs increased predator selection of peatlands. Female caribou appeared to respond by avoidingLFs and areas with highLFdensity. However, in our study area, most caribou cannot completely avoid exposure toLFs and variation in female response had demographic effects. In particular, increasing proportional use ofLFs by females negatively impacted survival of their neonate calves.Collectively, these results demonstrate howLFs can reduce the efficacy of prey refugia. Mitigating such effects will require limiting or restoringLFs within prey refugia, although the effectiveness of mitigation efforts will depend upon spatial scale, which in turn will be influenced by the life‐history traits of predator and prey.
‘A good neighbour is not one that gives’: detachment, ethics, and the relational self in Kenya
Authors: Neumark Tom 
Published: September 2017

AbstractSince Mauss, anthropologists have been drawn to gifts because they are understood to index the moral, often in contrast to the amorality of the market. Giving is considered to bring people closer together, weaving them into the fabric of sociality. However, in Korogocho, a low‐income informal settlement in Nairobi, women recognize the dangers of giving and of closeness. Not only could others be a burden on them, but they could also be a burden on others. Thus, women seek ways in which they can detach from one another. Beginning with the assumption of the relational self, I argue that this detachment is an ethical practice that can be best understood as what I term a ‘care for relationships’. In making this argument, this article aims to contribute to debates within the anthropology of ethics and morality concerning social relationships by showing the way in which relationships might be the explicit object of ethical practices.
Real Geographies, Real Economies and Soft Spatial Imaginaries: Creating a ‘More than Manchester’ Region
Authors: Hincks Stephen , Deas Iain , Haughton Graham 
Published: September 2017

AbstractThis article develops a framework for analysing region‐building processes as spatiotemporal constructs, involving competing spatial imaginaries and attempts at consolidating these through institution building. Central here is the performative role of what we refer to as ‘soft space imaginaries’ in the ‘phased’ building of regions for planning and economic development over time. We demonstrate how this understanding can be used to examine the phased enactment of successive waves of region‐building by tracing the evolution of multiple soft spatial imaginaries in north‐west England. The analysis exposes the variable logics, alliances of actors, and tactics used to build momentum and secure legitimacy around preferred imaginaries which advocates often promoted on the grounds that they somehow reflected ‘real geographies’ or ‘real economies’. In this context, soft space imaginaries are seen to play an integral role in intellectual case making about the contemporaneous form and purpose of subnational governance. Yet our analysis also exposes the durability of past soft space imaginaries and their continued impact on efforts to build new soft spaces. What emerges is an understanding of soft space imaginaries as more than just superficial representations. They can help determine where government investment is channelled and into what kinds of policies.