bluuebunny/crossref_metadata_2025_split huggingface dataset:
A teaching note on the controllability “Principle” and performance measurement
Authors: Schwartz Steven T. , Spires Eric E. , Young Richard A. 
Published: July 2017

Purpose
The purpose of this note is to expose accounting students and others to recent findings in management control, specifically to the relationship between the informativeness of a performance measure and its usefulness in performance evaluation.

Design/methodology/approach
Numerical examples illuminate key ideas and are easy to follow and replicate by students.

Findings
Seemingly in contradiction to the controllability principle, performance measures that are informative about actions taken by employees are not necessarily useful for performance evaluation. This occurs when the performance being measured is related to an intermediate task, such as prepping items prior to final assembly. If prepping is an important factor in the quality of not only the intermediate good but also the finished good, and the quality of the finished good can be reasonably measured, it may not be useful to measure the prepping performance. This result holds even if obtaining the intermediate measure is costless and the intermediate measure provides unique information on the effort given to the intermediate task.

Originality/value
Opportunities to measure employees’ intermediate outputs are ubiquitous; therefore, judicious decisions should be made regarding the use of limited monitoring resources. This note contains intuitive, easy-to-follow illustrations (based on recent findings) that will help students and others identify situations where such evaluations are more and less useful.
Development of similarity evaluation method between virtual and actual clothing
Authors: Kim Seo Hyo , Kim Sungmin , Park Chang Kyu 
Published: July 2017

Purpose
The purpose of this paper is to develop a similarity evaluation method between virtual and actual clothing.

Design/methodology/approach
The paper analyzes the subjective and objective evaluation results of virtual and actual clothing.

Findings
In this paper, significant factors affecting the evaluation of similarity between actual and virtual clothing have been found.

Research limitations/implications
Evaluation experiment was performed only for a skirt. However, the method can be easily applied for other types of garments.

Practical implications
The evaluation of similarity between actual and virtual garment will be facilitated.

Social implications
The garment design process can be facilitated by simulating garments in virtual space.

Originality/value
There has not been any quantitative evaluation method for the similarity of virtual and actual garment.
Effect of non-uniform skin of “Walter” on the evaporative resistance and thermal insulation of clothing
Authors: Shi Yunlong , Wang Liang , Qian Xiaoming 
Published: July 2017

Purpose
The purpose of this paper is to compare the evaporative resistance and thermal insulation of clothing measured by thermal manikin “Walter” using uniform and non-uniform skin.

Design/methodology/approach
The non-uniform skin with different perspiration rates was made by laminating a silicone layer on the inner side of a uniform skin. The thermal manikin was then covered with prepared non-uniform skin as well as uniform one. Four types of clothing ensembles were tested.

Findings
The relative intensity of perspiration rate was realized in different part of “Walter” skin, which was close to the perspiration rate of human being. There was a strong correlation between uniform skin and non-uniform skin. The thermal insulation and evaporative resistance of clothing measured on the non-uniform skin were higher than the ones determined on the uniform skin. However, their moisture permeability index showed the reversed tendency.

Research limitations/implications
The implication of the research is to investigate the differences between uniform skin and non-uniform skin for manikin “Walter.” This is possibly useful in correcting and predicting more accurate thermal insulation and evaporative resistance of clothing measured by “Walter” with a uniform skin in future.

Originality/value
It was more accurate using non-uniform skin in evaluating thermal and wet comfort comparing to uniform skin.
Wireless pressure sensors for pressure garments treated with chitosan
Authors: Varan Nilufer Yildiz 
Published: July 2017

Purpose
The purpose of this paper is to analyze the effects of chitosan treatments on exerted pressures of nylon 6.6/elastane pressure garments in three different knit structures using wireless pressure sensors for an accurate and a precise scar management for future designs.

Design/methodology/approach
Pressure garments designed in different structures consist of 70/30 and 75/25 nylon 6.6/elastane were treated with chitosan and the exerted pressures were analyzed using wireless pressure sensors including ultra-thin and flexible printed circuit sensors in comparison with untreated control samples. Antimicrobial activities and washing tests were also evaluated.

Findings
It is found that chitosan treatments have a significant effect on final pressures. Exerted pressures increased significantly for all samples after chitosan treatments. Higher pressures were measured for weft knit structured designs while lower pressures were recorded for powernet structured garments. It is found that the elasticity showed a small significant decrease and it has attributed due to a small significant shrinkage during processes. The mean scores of pressures were found in the acceptable medical range which will continue to help hypertrophic scar management for future designs. The exerted pressures of the fabrics remained constant after five washes and showed a small significant decrease after 10 and 50 washes which will provide a long period of compression. Permanent antimicrobial effectiveness has gained at around 90 percent after five washes and 50 percent after 50 washes. A small significant increase was observed for stiffness (CD, MD) after ten washes.

Originality/value
Chitosan treatments impact exerted pressures of pressure garments significantly. It is a reference to evaluate pressure functions of pressure garments using wireless pressure sensors while imparting antimicrobial activity.
Employing needs-based funding formulae – some unavoidable tradeoffs
Authors: Gilead Tal , BenDavid-Hadar Iris 
Published: July 2017

Purpose
The method by which the state allocates resources to its schooling system can serve as an important instrument for achieving desired improvements in levels of educational attainment, social equity and other social policy goals. In many school systems, the allocation of school resources is done according to a needs-based funding formula. The purpose of this paper is to provide a deeper understanding of some significant tradeoffs involved in employing needs-based funding formulae.

Design/methodology/approach
The paper is based on theoretical investigations of normative aspects involved in using needs-based funding formulae.

Findings
There are a number of underexplored complications and difficulties that arise from the use of needs-based funding formulae. Dealing with these involves significant tradeoffs that require taking normative decisions. Understanding these tradeoffs is important for improving the use of needs-based funding formulae.

Originality/value
The paper highlights three under-examined issues that emerge from the current use of needs-based funding formulae. These issues are: to what extent funding formulae should be responsive to social and economic needs? To what extent should funding formulae allow for the use of discretion in resource allocation? To what degree needs-based formulae funding should be linked to outcomes? By discussing these issues and the tradeoffs involved in them, the paper provides a deeper understanding of significant aspects stemming from the use of needs-based funding formulae. This, in turn, can serve as a basis for an improved and better informed process for decision making regarding the use of funding formulae.
There is no “T” in school improvement: the missing team perspective
Authors: Benoliel Pascale , Berkovich Izhak 
Published: July 2017

Purpose
The concept of teams tends to be marginalized in the scholarly discussion of school improvement. The purpose of this paper is to argue that teams play a crucial role in promoting an holistic integration of school operation necessary to support school change. Specifically, the paper outlines the dynamic of effective teams at times of school improvement.

Design/methodology/approach
The paper presents the concept of teams, elaborates on their central function as a “coupling mechanism,” and describes the reciprocal relations between teams and school change.

Findings
The paper emphasizes the reciprocal effects of teams and change, suggesting that teams can serve as key change agents in school restructuring processes, specifically when balancing between “coping” and “pushing” forces. Based on the model, effective team leadership and effective school leadership at times of school change are introduced. Practical implications are discussed for school leaders.

Originality/value
The integration of the concept of teams into the school improvement discourse might assist school leaders to develop processes and procedures that will enable both school teams and schools to react more effectively in times of change and restructuring.
Which types of leadership styles do followers prefer? A decision tree approach
Authors: Salehzadeh Reza 
Published: July 2017

PurposeThe purpose of this paper is to propose a new method to find the appropriate leadership styles based on the followers’ preferences using the decision tree technique.Design/methodology/approachStatistical population includes the students of the University of Isfahan. In total, 750 questionnaires were distributed; out of which, 680 accurate questionnaires were used for data analysis. This research in five steps proposes a framework to extract the information about the leadership styles that followers like and this method is examined for situational leadership theory’s styles among the university students.FindingsBased on the results of the decision tree model, 27 rules were discovered. Also, the findings imply that, most undergraduate, postgraduate, and PhD students prefer directing, coaching, and supporting styles, respectively.Originality/valueThe results of this research help leaders to find a better understanding about the followers’ preferences.
Using experiential learning to teach entrepreneurship: a study with Brazilian undergraduate students
Authors: Krakauer Patricia Viveiros de Castro , Serra Fernando Antonio Ribeiro , de Almeida Martinho Isnard Ribeiro 
Published: July 2017

Purpose
The purpose of this paper is to provide further understanding of entrepreneurship education, seeking to comprehend the use of experience in this context. Based on the theory of experiential learning, the authors sought to develop and test a conceptual model for teaching entrepreneurship at the undergraduate degree level.

Design/methodology/approach
Due to the need to develop a model, the authors used design science research as a method to develop and test an artifact. First, bibliographic research was conducted to develop the model, which was then tested through empirical application. This empirical application was conducted at a Brazilian educational institution, with the participation of 110 students. A total of 440 activities were analyzed through content analysis.

Findings
The authors found advantages and disadvantages regarding the use of experience in entrepreneurship learning, such as greater student engagement, sense of empowerment and aspects related to the course and assessments.

Practical implications
In this paper, the authors offer suggestions for undergraduate teachers and to faculty members on how to teach entrepreneurship, with the student as the main actor in the learning process. Furthermore, the authors have access to a study addressing a contemporary theme that is emerging in Brazilian universities.

Originality/value
In this paper, the authors contribute with the debate on entrepreneurship education, realizing that the understanding of this issue continues to require closer study due to a lack of empirical consensus in previous works. Its originality lies in the development and testing of a model for undergraduates, drawn from a theory whose main use is in graduate school.
The effect of short-term study abroad experience on American students’ leadership skills and career aspirations
Authors: Geyer Alexis , Putz Jenni , Misra Kaustav 
Published: July 2017

Purpose
Building on existing study abroad literature, the purpose of this paper is to assess the impact of both short-term and long-term study abroad programs on students’ leadership skills and their career aspirations.

Design/methodology/approach
A sample of college students were invited to complete an electronic survey about their experiences with study abroad programs. This survey included study abroad participants and non-study abroad participants and aimed to assess areas such as academic performance, leadership qualities, international exposure, and study abroad.

Findings
The authors’ results suggest that study abroad programs have a significant effect on leadership skills and career aspirations. Short-term programs, in particular, were found to impact both leadership skills and career aspirations.

Research limitations/implications
The limitations of this study lie within the nature of the survey data used. Surveys are subjective and it was left to the respondent to determine, for example, what defines a leadership position. Nonetheless, the survey data collected implies how students feel about study abroad programs and the results provided implications about the importance of these programs.

Social implications
According to the results, study abroad programs have value to students who participated in these programs. The authors conclude that study abroad is an important supplement to post-secondary education and participation in such programs should be encouraged.

Originality/value
This paper contributes to the study abroad literature by focusing on short-term programs, which have not been heavily studied in the field. The authors’ results suggest that study abroad has a significant impact on students, thus has practical implications for college students and educators.
The relationships between brand association, trust, commitment, and satisfaction of higher education institutions
Authors: Chen Yu-Chuan 
Published: July 2017

PurposeThe purpose of this paper is to explore structural relationships among the variables of brand association, student trust, commitment, and satisfaction in the higher education sector.Design/methodology/approachA survey was used to collect data from a sample of 500 students who studied at universities in Taiwan in 2016. These data were gathered using a convenience sampling method and analyzed using a structural equation model. A total of 371 questionnaires (74.2 percent) were considered valid. Due to testing and identifying the hypothesis and structure among those variables, structural equation modeling was used to determine the best model among brand association, trust, commitment, and satisfaction.FindingsFor the conceptual framework, the author found that this structural equation model complies with the empirical data. The structural equation model shows that brand association, student trust, and commitment were significantly related to student satisfaction. Brand association has a direct influence on student trust, commitment, and satisfaction in higher education institutions. Student trust and commitment also had a direct influence on student satisfaction, and they are all mediating variables.Originality/valueThe findings of the current study add to the existing literature by contributing to a better perception of university management and providing acceptable strategies to improve the higher education industry.
Predictors of academic performance for finance students
Authors: El Massah Suzanna Sobhy , Fadly Dalia 
Published: July 2017

Purpose
The study uses data drawn from a senior finance major cohort of 78 female undergraduates at Zayed University (ZU)-UAE to investigate factors, which increase the likelihood of achieving better academic performance in an Islamic finance course based on information about socioeconomic background of female students. The paper aims to discuss these issues.

Design/methodology/approach
The research was conducted based on a survey designed to collect one-time individual data. Even though gender is considered as a variable affecting students’ performance as documented in the literature, it shall not be addressed in this study as the sample of our survey is limited to the female gender only. Whereas the population under investigation is a cohort of undergraduate female students enrolled at a finance course: Islamic finance and banking (BUS426) at one of the national universities in the UAE. ZU was established in 1998 by the federal government of the United Arab Emirates to educate UAE national women, in 2008 ZU started to accept male students in a separated campus building. The university is organized academically into six colleges: Arts and Sciences, Business Sciences, Communication and Media Sciences, Education, Information Technology, and University College. The primary language of instruction is English, though graduates are expected to be fully fluent in both English and Arabic (Zayed University, 2016). BUS426 is one of the major courses offered to students majoring in finance. The course is taught in English and requires mathematical skills on basic levels, but is mostly dependent on logical and critical thinking skills.

Findings
The study found that among the socioeconomic variables tested that being married, having a highly educated mother and having high pre-entry qualifications were significant variables as they increase the likelihood of an “A grade” performance.

Originality/value
The extent to which socioeconomic factors and lifestyle could contribute to student performance outcomes in an Arab culture setting is not clear due to the scarcity of research on this particular topic; hence the study attempts to fill this gap.
Reconciling internal and external satisfaction through probabilistic graphical models
Authors: Musella Flaminia , Guglielmetti Mugion Roberta , Raharjo Hendry , Di Pietro Laura 
Published: July 2017

PurposeThis paper aims to holistically reconcile internal and external customer satisfaction using probabilistic graphical models. The models are useful not only in the identification of the most sensitive factors for the creation of both internal and external customer satisfaction but also in the generation of improvement scenarios in a probabilistic way.Design/methodology/approachStandard Bayesian networks and object-oriented Bayesian networks are used to build probabilistic graphical models for internal and external customers. For each ward, the model is used to evaluate satisfaction drivers by category, and scenarios for the improvement of overall satisfaction variables are developed. A global model that is based on an object-oriented network is modularly built to provide a holistic view of internal and external satisfaction. The linkage is created by building a global index of internal and external satisfaction based on a linear combination. The model parameters are derived from survey data from an Italian hospital.FindingsThe results that were achieved with the Bayesian networks are consistent with the results of previous research, and they were obtained by using a partial least squares path modelling tool. The variable ‘Experience’ is the most relevant internal factor for the improvement of overall patient satisfaction. To improve overall employee satisfaction, the variable ‘Product/service results’ is the most important. Finally, for a given target of overall internal and external satisfaction, external satisfaction is more sensitive to improvement than internal satisfaction.Originality/valueThe novelty of the paper lies in the efforts to link internal and external satisfaction based on a probabilistic expert system that can generate improvement scenarios. From an academic viewpoint, this study moves the service profit chain theory (Heskettet al., 1994) forward by delivering operational guidelines for jointly managing the factors that affect internal and external customer satisfaction in service organizations using a holistic approach.
Storytelling: a co-creative process to support value-based leadership
Authors: Snyder Kristen , Hedlund Christer , Ingelsson Pernilla , Bäckström Ingela 
Published: July 2017

Purpose
The purpose of this paper is to identify constraints and possibilities to develop a value-based leadership in manufacturing using storytelling as a co-creative method and process.

Design/methodology/approach
A multi-site case study was conducted in which storytelling was used as a data collection tool and co-creative process to explore dimensions in the company’s cultures that could provide a deeper understanding about the constraints and possibilities that exist for developing value-based leadership in manufacturing.

Findings
Storytelling has a positive impact on leadership and communication highlighting important aspects of the organizational culture to support sustainable development and innovation.

Originality/value
This study demonstrates how storytelling can be used by leaders in manufacturing to build cultures of innovation and sustainability. And identifies constrains and possibilities for developing value-based leadership.
Quality through accreditation
Authors: Lagrosen Stefan Olof 
Published: July 2017

Purpose
The paper concerns the three main accreditation standards for business schools: EQUIS, AACSB and AMBA. The purpose of this paper is to analyse these standards for accreditation from a quality management standpoint.

Design/methodology/approach
The study is a conceptual review and analysis of the three standards mentioned above from the perspective of quality management. The constant comparative method from the grounded theory approach has been used to generate categories from the two major quality award models, which are then compared with the criteria of the accreditation models.

Findings
The findings show the conceptual quality implications of the three main accreditations. The accreditation models are in line with the tenets of quality management but have a greater focus on production and to a somewhat lesser extent on the people.

Research limitations/implications
One limitation is that the study is only conceptual. Furthermore, the study is limited to the models of quality management and accreditation that have been analysed. Although these are the most common, there are others that could have been included. The research implication mainly lies in an increased conceptual understanding for the quality implications of business school accreditation.

Practical implications
The results of the study will be useful for managers of business schools undergoing or contemplating entering into an accreditation process.

Originality/value
The number of business schools undergoing accreditation is increasing rapidly. Thus, increased knowledge of the conceptual implications of such processes should be valuable.