bluuebunny/crossref_metadata_2025_split huggingface dataset:
Towards shareholders' value: an analysis of sustainability reports
Authors: Leszczynska Agnieszka 
Published: January 2014

PurposeSustainability reports have become a new trend in corporate reporting. The purpose of this paper is to: evaluate the content of sustainability reports published by international companies; define trend changes in reporting; and assess the extent to which sustainability reporting can contribute to shareholder value by evaluating their usefulness for shareholders. In particular, the paper looks for the answers to the following questions: Is information published in reports sufficient for shareholders? How do they evaluate the quality of the published reports? Has the complexity of reports increased in recent years? What important information should sustainability reports also include?Design/methodology/approachThe study applied the method of expert opinion assessment. The analysis of the documentation covered the reports published by multinational organizations in 2005 and 2010. The assessment was performed by independent experts‐shareholders. Global Reporting Initiative (GRI) standards and methodology served as a point of reference.FindingsThe results point to an evolution in sustainability reports. Considering the reports prepared in 2005 and 2010, improvement in quality can be observed. An in‐depth analysis of those reports showed an increase in attention to detail of reporting in the fundamental spheres, i.e. economic, environmental, and social. The author also highly evaluated clarity and timeliness. However, important gaps were identified in respect of inclusiveness, relevance of information, and neutrality. Shareholders found general usefulness of sustainability reports insufficient.Originality/valuePrevious studies on sustainability reports aimed at evaluating sustainability development programs or directions in the evolution of reports but their usefulness has not been examined. No one previously is believed to have conducted a study of the quality of the reports published by multinational corporations, with their evaluation from the point of view of shareholders. Therefore, this paper provides a new insight into the study of sustainability reporting. Apart from contributing to the debate about shareholder value, the paper confronts current sustainability reports with their earlier versions.
Improving innovation and customer satisfaction through systems integration
Authors: Simon Alexandra , Honore Petnji Yaya Luc 
Published: January 2014

PurposeIn recent years, organizations have been forced to compete in a new environment and to become more innovative, provide more quality and respond more effectively to consumers' needs and preferences. Within this context, the main objectives of this research are to propose scales and study the existing relationships among innovation, Management System Standards (MSSs) Integration and customer satisfaction in order to help organizations to manage these elements and increase their performance.Design/methodology/approachData for this study derives from a survey carried out in 76 Spanish organizations registered to at least both ISO 9001:2008 and ISO 14001:2004. An Exploratory Factor Analysis (EFA) and Structural Equation Modelling (SEM) are utilised to assess and confirm the proposed scales validity and the relationships of the research model.FindingsThe conceptual model finds significant support based on the empirical study. Three of the four dimensions of innovation and the four dimensions of MSs Integration are confirmed. Besides, the findings show that the integration characteristics are positively related to innovation and satisfaction, whereas, innovation is only partially linked to satisfaction.Originality/valueThis study, which aims to shed light on the integration characteristics, is the first to propose a model that links the three concepts of integration, customer satisfaction and innovation together. These are relevant issues for the competitiveness of companies, willing to increase their performance, especially for companies which have implemented several ISO based systems, which have become a key part of the organisation's lifeline and a prerequisite for survival in the twenty‐first century.
Success factors of open‐source enterprise information systems development
Authors: Lee Sang M. , Lee Sang‐Heui 
Published: January 2014

PurposeThe purpose of this paper is to identify the success factors of open‐source software in the enterprise level. It expands the application of the information systems (IS) success model in the literature to enterprise information systems (EIS). The paper presents a simplified open‐source EIS success model by removing several constructs in the existing open‐source software models.Design/methodology/approachTo test the research model, a survey questionnaire was developed based on previous studies dealing with IS success models and adapting them to the open‐source EIS context. The research instrument contained 30 items that represent seven constructs in the research model. Data were collected from 250 open‐source enterprise software end‐users. Due to its confirmatory nature, this study applied the structural equation model.FindingsThe results of the study indicate that only community service quality has a positive direct effect on open‐source EIS use, while information quality, EIS quality, and user satisfaction do not. Open‐source EIS quality has a direct positive effect on user satisfaction, which in turn has a positive effect on individual net benefits, which also positively affects organizational net benefits.Research limitations/implicationsThis study focused on the open‐source EIS users' perspective. Future studies could expand the scope by covering a broader open‐source EIS aspect such as motivation of its use, development processes, social dynamics in the development group, diffusion process, and the like. A longitudinal study could provide a more concrete trend of open‐source EIS use by organizations. The small sample size of this study is also a limitation.Practical implicationsThe present research provides a practical evidence of relationships in the open‐source EIS application model. The developers in on‐line open‐source communities need to take the success factors identified in this study into account when developing open‐source EIS.Originality/valueThere is a paucity of empirical studies in open‐source EIS applications. The paper expends the traditional IS success model to the open‐source EIS context by collecting and analyzing data from 150 real‐world open‐source EIS users.
Exploration of the key evolutionary operational improvement activities
Authors: Lin Chinho , Chai Kang‐Wei 
Published: January 2014

PurposeThe purpose of this paper is to explore crucial evolutionary operational improvement initiatives related to quality management, and the emphasis is on the lessons learned from operational improvement practices in Taiwan.Design/methodology/approachTo understand a firm's evolutionary operational improvement activities holistically and deeply, the authors conducted in‐depth interviews with executives from four firms in Taiwan. The grounded theory method is adopted in this study to depict the profile of the key evolutionary operational improvement activities.FindingsBased on the results of the qualitative empirical study, six major dimensions of operational improvement are identified. Further, eight empirical propositions are proposed with detailed descriptions.Research limitations/implicationsThe results are based on international manufacturing companies in Taiwan, and thus cannot be generalized to situations in other emerging countries and industries without further research.Practical implicationsBy referring to the results of this work, managers can better understand the relationships among operational improvement activities, and thus increase the chances to benefit from operational improvement initiatives.Originality/valueThis paper adds to the literature by providing new empirical insights into the relationships among operational improvement activities.
Green supply chain management and organizational performance
Authors: Lee Sang M. , Tae Kim Sung , Choi Donghyun 
Published: January 2014

PurposeThe purpose of this study is to explore green supply chain management (GSCM) practices and their relationship with organizational performance. More specifically, this research explores the effect of GSCM efforts and other organizational factors on firm performance of small and medium enterprises (SMEs) that serve as suppliers to large customer firms in the electronics industry.Design/methodology/approachThis study developed a research model relating GSCM practice and business performance through three organizational variables (employee satisfaction, operational efficiency, and relational efficiency) as moderators. Statistical analyses were based on the data collected, through survey questionnaires, from 223 SMEs in the electronics industry in Korea. Reliability, validity, and goodness‐of‐fit of the research model were tested by the widely accepted statistical tools. To test the hypotheses relating GSCM practice implementation and business performance, structural equation modeling was used.FindingsThe most anticipated finding of the study was a direct link between GSCM practice implementation and business performance. However, no statistical significance was found. Instead, significant indirect relationships were found between GSCM practice implementation and business performance through mediating variables of operational efficiency and relational efficiency. This result indicates that business performance will be improved when GSCM enhances operational efficiency and operational efficiency.Research limitations/implicationsResearch on GSCM is still at the early stage. Further refinement of the questionnaire is needed. Generalizability of the findings is also limited because of data collected from electronics firms in Korean. This study shed several important insights. The findings of this study are generally consistent with prior studies in other parts of the world. SMEs in the Korean electronics industry believe that GSCM practices help generate new opportunities to attract clients in addition to complying with the buyer firms' demand. It was also found that implementation of GSCM practices help improve operational and relational efficiencies of supplier firms.Originality/valueFew empirical studies have been done in GSCM based on the conceptual footing of resource dependence theory. Also, this study was conducted from the supplier's perspective in examining the weaknesses of SME suppliers. Thus, the authors emphasize the importance of support from large buying firms for improving SME suppliers' green management capabilities.
Enhancing product quality of a process
Authors: Çiflikli Cebrail , Kahya‐Özyirmidokuz Esra 
Published: January 2014

PurposeData mining (DM) is used to improve the performance of manufacturing quality control activity, and reduces productivity loss. The purpose of this paper is to discover useful hidden patterns from fabric data to reduce the amount of defective goods and increase overall quality.Design/methodology/approachThis research examines the improvement of manufacturing process via DM techniques. The paper explores the use of different preprocessing and DM techniques (rough sets theory, attribute relevance analysis, anomaly detection analysis, decision trees and rule induction) in carpet manufacturing as the real world application problem. SPSS Clementine Programme, Rosetta Toolkit, ASP (Active Server Pages) and VBScript programming language are used.FindingsThe most important variables of attributes that are effective in product quality are determined. A decision tree (DT) and decision rules are generated. Therefore, the faults in the process are detected. An on‐line programme is generated and the model's results are used to ensure the prevention of faulty products.Research limitations/implicationsIn time, this model will lose its validity. Therefore, it must be redeveloped periodically.Practical implicationsThis study's productivity can be increased especially with the help of artificial intelligence technology. This research can also be applied to different industries.Originality/valueThe size and complexity of data make extraction difficult. Attribute relevance analysis is proposed for the selection of the attribute variables. The knowledge discovery in databases process is used. In addition, the system can be followed on‐line with this interactive ability.
Exploring IT entrepreneurs' dynamic capabilities using Q‐technique
Authors: Chang Chi‐Cheng 
Published: January 2014

PurposeThe purpose of this study is to explore the dynamic capabilities required of information technology (IT) entrepreneurs for facing globalized challenges.Design/methodology/approachUsing a methodological approach that combines Q‐technique and questionnaire survey, the author collected 98 statements obtained from interviewing ten IT entrepreneurs. A total of 44 out of 98 critical statements were extracted as Q‐samples based on purposive sampling. Subsequently, 20 experts used Q‐technique in terms of the sample the 44 statements to generate a revised questionnaire to investigate 500 Taiwan IT‐based companies.FindingsAccording to the responses of the 281 valid copies of questionnaire received, market‐oriented sensitivity, the ability to absorb knowledge, social‐networking capability, and the integrative ability to communicate and negotiate are the dynamic capabilities required of IT entrepreneurs.Research limitations/implicationsAs for the restrictions, the expansive nature of the IT industry prevented the author from addressing any specific sector of the industry, and no minimum capitalisation of IT companies was set for the sample‐collecting process.Practical implicationsThe results can be used by IT entrepreneurs of SMEs in the self‐assessment of capabilities and the development of dynamic capabilities during their start‐up and growth phases. They can also be applied to nurturing successors and cultivating new entrepreneurs.Originality/valueThis study clarifies the intrinsic dynamic capabilities of IT entrepreneurs, and identifies the required components of such capabilities and their priorities. The results can be used in managerial decision‐making and personnel training, both of which help entrepreneurs in building competitive advantages.
Return on relationships: conceptual understanding and measurement of mutual gains from relational business engagements
Authors: Grönroos Christian , Helle Pekka 
Published: January 2014

PurposeRelationship is based on the idea of creating a win‐win situation for parties involved in a business engagement. The purpose of the article is to develop a model of mutual value creation and reciprocal return on relationships (RORR) assessment, which enables calculation of joint and separate gains from a relational business engagement.Design/methodology/approachThe approach takes the form of a conceptual analysis, which is tested empirically through a real‐life case. The empirical part is based on a longitudinal empirical study including several empirical cases.FindingsFollowing a practice matching process, resulting in mutual innovation and aligning of their processes, resources and competencies, the parties in a business engagement make investments in the relationship. This enables the creation of joint productivity gains. Valuation of joint productivity gains produces an incremental value, which can be shared between the parties through a price mechanism. Finally, based on this shared value and costs of investments in the relationship by the parties, a reciprocal return on the relationship can be assessed and split between the business parties.Research limitations/implicationsThe study addresses dyadic business engagements only. The findings enable calculation of reciprocal return on relationships (RORR) and form a basis of further development of marketing metrics and financial contribution of marketing, and of developing financial measures of intangible assets called for by the finance and investor communities.Practical implicationsUsing the conceptual model and corresponding metrics, the financial outcome of the development of customer relationships as well as an assessment of the return on relationships with customers can be established.Originality/valueThe approach to assess the value of customer relationships as a two‐sided endeavor is novel, as well as the joint productivity construct and the value sharing approach, and the way of assessing ROR as a reciprocal measure that can be split between the business parties.
Key account management: the inside selling job
Authors: Speakman James I.F. , Ryals Lynette 
Published: January 2014

PurposeSalespeople are frequently required to manage a wide range of complex internal relationships. This paper seeks to explore one aspect of the key account manager's internal selling role which has not been addressed before, specifically how the key account manager handles multiple incidents of simultaneous conflict while carrying out their internal selling duties.Design/methodology/approachThe research uses the critical incident technique together with an interpretive framework for data coding in order to explore the complex behavioural sequences adopted by key account managers while managing the many incidents of conflict which they frequently encounter within the organisation. Twenty‐nine key account managers from seven participating FMCG, Blue Chip organisations in the UK and USA participated in the research describing 112 incidents of conflict.FindingsThe research provides further insight into the complexity perspective of conflict management, suggesting that conflict episodes do not occur as discrete, isolated, incidents, rather incidents occur simultaneously requiring a combination of behaviours in their management.Practical implicationsThe implications for a complex role such as selling are that, while carrying out their internal selling duties, rather than adopting a single managerial style or single combination of styles, key account managers are able to adapt and use a combination of management behaviours which can be modified throughout and across conflict episodes.Originality/valueIn contrast to the majority of research into personal selling, this research takes an interpretive approach through the analysis of transcripts from a series of CIT interviews with key account managers in the field.
Antecedents of knowledge generation competence and its impact on innovativeness
Authors: Griese Ilka , Kleinaltenkamp Michael 
Published: January 2014

PurposeThis study aims to present the conceptualization and measurement of knowledge generation competence (KGC) as the fundament for firm's internal knowledge generation. Furthermore, it seeks to assess different antecedents of a firm's KGC and its potential for improving a firm's innovativeness.Design/methodology/approachData were collected by nationwide mail survey in the German automation and the consulting industry. The final sample consists of 110 respondents (response rate of 32.9 percent). The measurement model was tested by using structural equation modeling applying partial least squares (PLS) estimation. PLS was also used to investigate the relationships between KGC, its antecedents and innovativeness.FindingsThe findings support the conceptualization and measurement of knowledge generation competence (KGC). The included dimensions explained 47.6 percent of the variance of knowledge generation competence. Furthermore, most of the relationships included in the research model were supported by the empirical data.Practical implicationsThe data suggest that firms which want to increase their innovativeness can develop their knowledge generation competence by providing learning orientation culture and investing in human resource practices.Originality/valueThe paper aids in uncovering the relationship between organizational learning, human resource practices, knowledge generation competence, and innovativeness of a firm.
The essential role of information sharing in relationship development
Authors: Biggemann Sergio 
Published: January 2014

PurposeThis paper aims to report on the role of information sharing in business relationships development.Design/methodology/approachThis paper is based on a single embedded case study research. Relationships between a large global manufacturer and supplier of imaging products and solutions and two of their major channels, also large retailers with several department stores, were studied. Semi‐structured interviews, participant observation and document reviews were utilised to gather data.FindingsA two‐dimensional construct of information sharing comprised by mutual disclosure and multi‐contact is proposed to account for this critical attribute of business‐to‐business relationship structure. The author concludes that information sharing fosters inter‐company collaboration, potentially increasing the value that both buyer and supplier can harvest from business relationships.Research limitations/implicationsThe findings of this research are not generalisable to one industry or population; however, they have theoretical implications that need validation in a broader context.Practical implicationsData from the case study suggests that it is the supplier's responsibility to open various information‐sharing channels. Customers would, depending on the levels of trust, use these channels to share valuable information.Originality/valueInstead of looking at information sharing as an indirect method to transmit persuasive messages, information sharing is seen as a form of collaborative communication that promotes trust and supports business growth.
Customer‐focused and service‐focused orientation in organizational structures
Authors: Gebauer Heiko , Kowalkowski Christian 
Published: January 2014

PurposeThe paper aims to provide a better understanding of the interrelatedness of customer and service orientations in the organizational structures of capital goods manufacturing companies.Design/methodology/approachA qualitative, multi‐case research design was employed using 36 European capital goods manufacturing companies.FindingsThis article explored four different patterns of how companies move from being product‐focused to service‐focused, and from having an organizational structure that is geographically focused to one that is customer‐focused. The four patterns are termed as follows: emphasizing service orientation, service‐focused organizational structure, emphasizing customer orientation, and customer‐focused organizational structure.Research limitations/implicationsAlthough the study is based on 36 case studies, the external validity (generalizability) of the findings could not be assessed accurately.Practical implicationsThe description of the four organizational approaches offers guidance for managers to restructure their companies towards service and customer orientations.Originality/valueThe article links the relatively independent discussions of service and customer orientations in the context of organizational structures. The four patterns provide a better understanding of how capital goods manufacturers integrate increased customer and service focuses in their organizational structures.