bluuebunny/crossref_metadata_2025_split huggingface dataset:
Developing corporate accounting regulation in Libya past and future challenges
Authors: El-Firjani Essa , Menacere Karim , Pegum Roger 
Published: March 2014

Purpose
– The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya.

Design/methodology/approach
– Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with external auditors, financial managers, accounting academics and regulators.

Findings
– This paper found general agreement that the accounting regulation of public corporations and banks is strongly influenced by the Libyan Commercial Code and the Income Tax Law. Although listed companies and the banking sector in Libya are required to comply with International Accounting Standards (IASs), the majority of them still comply with the US Generally Accepted Accounting Principles (US GAAP). Moreover, the conclusion that can be drawn from this study is that the enforcement of IASs through the Libyan Accountants and Auditors Association (LAAA), local auditors and the Libyan Stock Market has not achieved its purpose. The results also indicate that the accounting profession in Libya is still in its infancy and still lacks clear structure in order to develop corporate accounting practice and it appears to play only an important role in retaining external influences on the accounting practice. The empirical results of this research show that the Salter and Niswander (1995) criteria (longevity, setting exam and auditors’ opinion on companies’ financial reports) found that the level of professionalism in Libya is below the required standard.

Originality/value
– This paper focuses on corporate accounting regulation and practices and the role of the LAAA in the development of corporate accounting in Libya. This paper, therefore, aims to contribute to the literature by examining the corporate accounting regulation in Libya and fills a gap in international accounting research.
Board characteristics, external auditing quality and earnings management
Authors: Boulila Taktak Neila , Mbarki Ibtissem 
Published: March 2014

Purpose– The purpose of this paper is to examine the impact of board characteristics and external audit quality on earnings management among major Tunisian banks over the period 2003-2007.Design/methodology/approach– Multivariate regressions are employed to test the effect of board structure and external audit quality on discretionary provisions as a proxy for earnings management.Findings– Results indicate that among the characteristics of the board, CEO duality is associated with higher levels of discretionary provisions. However, the presence of directors affiliated to the largest shareholder tends to constrain earnings management practices. The results reveal also that a co-audit belonging to the BIG 4 provides incentives to manage earnings while the capacity of the external auditor to disclose reservations impacts negatively the manager's discretion.Practical implications– First, it is not desirable to appoint a co-audit both belonging to the BIG 4. Second, the presence of affiliated directors reduces the discretionary practices except in cases where directors are affiliated to families. In this case, banks should strengthen the presence of independent directors. Finally, the delineation of the leeway left in the Tunisian accounting standards would provide more transparent financial information.Originality/value– This study contributes to the literature on governance and its impact on earnings management among Tunisian banks by introducing two variables that have not been tested before which are affiliated directors and co-audit. The paper will be of value to banks willing to comply with the Governance Good Practice Guide adopted recently in Tunisia.
The quasi-moderating role of organizational culture in the relationship between rewards and knowledge shared and gained
Authors: Durmusoglu Serdar , Jacobs Mark , Zamantili Nayir Dilek , Khilji Shaista , Wang Xiaoyun 
Published: March 2014

Purpose–The purpose of this paper is to clarify the role of organizational culture and rewards in stimulating the sharing and gaining of knowledge.Design/methodology/approach–Hierarchical regression using survey data.Findings–The analyses show that rewards and organizational culture of knowledge transfer influence the knowledge shared and knowledge gained. Moreover, culture and rewards interact to influence knowledge gained, but not knowledge shared which leads to the conclusion knowledge gaining can be induced by rewards, even in the absence of a supportive culture.Research limitations/implications–The findings are consistent with socio-technical theory (STT) and the discussion positions this perspective as useful for future knowledge management studies. This research confirms that knowledge sharing and gaining are uniquely different activities that respond differently to culture and rewards.Originality/value–This study combines the work of different fields by focusing on knowledge sharing and gaining in a single study. Through this process, a bridge between organizational learning theory and STT is revealed.
Trailing organizational knowledge paths through social network lens: integrating the multiple industry cases
Authors: Kim Young-Gul , Sauk Hau Yong , Song Seulki , Ghim Ghi-Hoon 
Published: March 2014

Purpose
– This study aims at analyzing the features of knowledge flow and the role-specific nodes in knowledge networks among individuals and business units of six organizations in different industries, and suggesting prescriptions to prevent the organizational knowledge sclerosis.

Design/methodology/approach
– This research conducts multiple case studies on the organizational knowledge paths of six companies in the multiple industries through social network analysis (SNA) tool developed by the authors of this paper.

Findings
– This study provides four major findings which shed a new light on how to comprehend the features of knowledge flow and the role-specific nodes in knowledge networks in organizations: the within-business unit knowledge flows are more dominant over the inter-business units knowledge flow; the downward knowledge flows are dominant over the horizontal and upward knowledge flows in the management levels; distributions of knowledge owners and providers are like L-shape and the gap between knowledge owing and providing expands as the management levels go up; and the top 20 percent people in an organization dominate over a large portion of the knowledge brokerage activities.

Research limitations/implications
– Cultural difference issue might arise because data collection was limited to Korean organizations. Therefore, the findings from this study needs to be cautiously interpreted considering the cultural difference/deeper understanding of the organizational knowledge paths through social network lens can make it possible for more context-specific KM strategies (e.g. suitable for a specific functional unit, management level, or industry type) to be identified and implemented.

Practical implications
– Managers can have a solid grasp about knowledge flows and knowledge node roles in their organization through social network analysis in order to facilitate the knowledge transfer and eliminate the knowledge link lapse in organizations.

Originality/value
– This study could be a stepping stone for further empirical research since it expanded the level of organizational knowledge network analysis from individual and team to inter-unit and inter-management level through the block modeling analysis of knowledge network.
Interviewers' perceptions of impression management in employment interviews
Authors: Roulin Nicolas , Bangerter Adrian , Levashina Julia 
Published: March 2014

Purpose– Applicants often use impression management (IM) in employment interviews, and such tactics can considerably influence interviewers' evaluations of their performance. Yet, little research has examined interviewers' perceptions of such behaviors. This paper aims to examine if interviewers' perceptions of various IM behaviors converge with applicants' self-reports and the impact of interviewers' IM perceptions on interview outcomes.Design/methodology/approach– Findings are based on data from a field study of 164 real employment interviews, conducted in recruiting agencies in Switzerland.Findings– Interviewers' perceptions do not converge with self-reported applicant IM. Interviewers' perceptions of self-promotion and perceived applicant transparency are positively related to interview evaluations, while perceptions of slight image creation tactics are negatively related to interview evaluations. Perceptions of deceptive ingratiation, image protection, and extensive image creation were not related to evaluations.Practical implications– It may not be that easy for interviewers to identify when applicants use IM, partly because they may be prone to overconfidence in their judgments and may (wrongly) believe they can “see through the applicant”. Also, what may actually matter in interviews is not the impression applicants think they are making, but interviewers' perceptions of applicant IM.Originality/value– This study investigates interviewers' perceptions in addition to applicants' self-reports of five types of IM in real employment interviews, and how such perceptions are related to interview outcome.
Electronic commerce adoption, entrepreneurial orientation and small- and medium-sized enterprise (SME) performance
Authors: Abebe Michael 
Published: March 2014

Purpose
– This study aims to contribute to the literature by addressing two research questions: is there a relationship between e-commerce adoption and performance of SMEs? And, more importantly, does the degree of entrepreneurial orientation moderate the relationship between e-commerce adoption and SME performance?

Design/methodology/approach
– Data were collected from a sample of 55 manufacturing and service SMEs located in the state of Texas, USA, between 2008 and 2009 using a structured questionnaire. Customized questionnaires were mailed out to the owner-managers of 55 SMEs. A moderated regression analysis was conducted to test the two hypotheses.

Findings
– The results suggest that e-commerce adoption has a significant, positive influence on SMEs' average sales growth rate and that adopters of e-commerce technology have significantly higher average sales growth rate than non-adopters. The results also indicate that e-commerce adoption positively affects SMEs' annual sales growth rate even more when the sample firms have higher level of entrepreneurial orientation. Overall, the results of this analysis indicate the importance of e-commerce adoption as well as SMEs' entrepreneurial orientation on the performance of SMEs.

Research limitations/implications
– The findings of this study can be useful for SMEs in general as a means of understanding how e-commerce adoption positively affects the firm's performance. Such a relationship suggests that e-commerce adoption is an important factor that can enhance firm's internal processes and ultimately performance. Therefore, e-commerce adopters should continue to utilize this technology while non-adopters should consider harnessing the potential of this technology to further streamline their operations and effectiveness.

Originality/value
– This study contributes to the literature by providing empirical evidence on the role of e-commerce adoption and entrepreneurial orientation in small firm performance.
Customer based brand equity (CBBE) and the competitive performance of SMEs in Ghana
Authors: Selase Asamoah Emmanuel 
Published: March 2014

Purpose
– This paper has three main objectives. The first objective examines the degree of interrelationship between the level of brand equity and the performance of SMEs, while the second objective examines the extent of the antecedents of brand equity (brand awareness, brand association, perceived quality and brand loyalty) in predicting SME performance. The last objective examines the effect of brand equity on the performance of SMEs when the level of brand loyalty is high.

Design/methodology/approach
– Questionnaires were used in collecting data from managers and customers of SMEs. The sample comprises 98 managers and 311 customers of SMEs. In order to ensure that various sectors of SMEs were covered, stratified random sampling was used; thus, 40 per cent of the SMEs were from the trade sector, 30 per cent from the agriculture sector, and 30 per cent from the small manufacturing sector. However, a simple random sampling method was used in the selection of customers.

Findings
– It was found that there is a positive relationship between the various dimensions of brand equity and SME performance. Results from the regression analysis indicate a strong predictive power of SME performance by brand association and brand loyalty compared to brand awareness and perceived quality. The study concludes that the performance of SMEs and brand equity is high when there is high brand loyalty among customers.

Research limitations/implications
– This study did not examine the level of control and the major decision-making factors when deciding on the focus of brand building in both small and large enterprises. Studies could be conducted to compare the predictive power of the antecedents of brand equity in different industries (services, manufacturing and trade) for both SMEs and large enterprises.

Practical implications
– Managers of SMEs must devote their attention to the building of brand loyalty among customers irrespective of the industry in which they operate. Strategies must also be developed for brand associations as it is a prerequisite for the growth and continuous survival of businesses in a highly competitive market.

Originality/value
– The originality and value of this paper lies in the cross-sectional survey method (different industries) that was used as well as the use of the CBBE model in examining the competitiveness and performance of SMEs.
Small and medium enterprises' collaborations with universities for new product development
Authors: Buganza Tommaso , Colombo Gabriele , Landoni Paolo 
Published: March 2014

Purpose– The aim of this paper is to investigate how small and medium-sized enterprises (SMEs) can engage in collaborations with universities in different phases of the new product development process, taking into account the peculiarities of SMEs.Design/methodology/approach– This paper combines a qualitative methodology (five SME case studies) with a quantitative one (a survey of 28 SMEs). The quantitative data are used to support the preliminary results obtained through the qualitative analysis.Findings– SMEs engage in collaborations with universities following a progressive model; from the easiest collaborations during the testing phase to more complex collaborations during the research phase. In this way, SMEs establish a trust-based relationship with universities. Furthermore, technology management capabilities and project management capabilities are crucial prerequisites for managing complex forms of collaboration with universities.Practical implications– SME managers should be aware of the difficulties associated with complex collaborations. They can overcome such problems by adopting a progressive collaboration model as well by as developing project management and technology management capabilities.Originality/value– The paper offers new insights on how to deepen the important topic of how SMEs can manage and develop their relationships with universities.
Critical success factors of quality management practices among SMEs in the food processing industry in Malaysia
Authors: Habibah Abdul Talib Hayati , Anuar Mohd Ali Khairul , Idris Fazli 
Published: March 2014

Purpose
– The purpose of this research is to identify and validate a measurement model for assessing the quality management practices among small and medium-sized enterprises, specifically for the food processing industry in developing countries such as Malaysia.

Design/methodology/approach
– A survey was initially conducted among SMEs using a questionnaire mailed to the managing director of companies selected from the SMECorp directory. A total of 207 respondents from SMEs were used for further analysis. Two steps of analysis were undertaken to validate the measurement model of critical success factors: principal component analysis and confirmatory analysis.

Findings
– Eight critical success factors of quality management practices are proposed for assessing quality management practices among SMEs in the food processing industry in Malaysia. A measurement model was then developed. PCA with Varimax rotation revealed 13 components, eight of which were retained for further analysis. First- and second-order CFAs identified the CSF measurement model along with the goodness-of-fit index. Thus, the findings also reveal the status of quality management practices among food processing SMEs in Malaysia.

Research limitations/implications
– This paper is to evaluate only the CSFs; therefore, further work is needed to evaluate the relationship between CSFs and organisational performance of SMEs in the food processing industry in Malaysia.

Originality/value
– There are various papers regarding the assessment of quality management, especially on TQM practices in various industries. However, few assessments of the critical success factors of quality management practices of SMEs in the food processing industry, especially in developing countries like Malaysia, have been found to date. The findings of this paper will help the industry to identify its current quality management practice to focus on improving its performance.
Understanding the differences of public and private self-service technology
Authors: E. Collier Joel , L. Sherrell Daniel , Babakus Emin , Blakeney Horky Alisha 
Published: March 2014

Purpose
– The purpose of this paper is to explore the potential differences between types of self-service technology. Specifically, the paper explores how the dynamics of public and private self-service technology influence customers' decision to use the technology.

Design/methodology/approach
– Existing customers of private and public self-service technology were surveyed from the same industry. Using structural equation modeling, the authors examine how relevant self-service constructs influence evaluations and attitudes of customers across both settings.

Findings
– The analysis reveals that customers' control and convenience perceptions differ across public and private self-service technology. Additionally, customers placed a heavier emphasis on the hedonic or utilitarian evaluation of a service experience based on the type of self-service technology.

Practical implications
– For managers of self-service applications, understanding the unique differences of public and private self-service technology can aid in the implementation and adoption of the technology. By properly understanding the differences of the self-service types, managers can provide a beneficial experience to the customer.

Originality/value
– By identifying and describing two distinct categories of SSTs, this study allows managers and researchers to better understand how and why individuals choose to utilize individual self-service technologies. Through understanding the unique dynamics of a public and a private SST experience, retailers can determine the appropriate strategy for customer adoption based on the utilitarian or hedonic functions of the technology.
The experience economy approach to festival marketing: vivid memory and attendee loyalty
Authors: Manthiou Aikaterini , (Ally) Lee Seonjeong , (Rebecca) Tang Liang , Chiang Lanlung 
Published: March 2014

Purpose
– A desirable experiential environment is an essential source of competitive advantage in the festival industry. Understanding festival attendees' experience is imperative for festival organizers because attendees' experience is a predictor of their future behavior. With the experience economy concept of Pine and Gilmore (1998), the study identified four underlying dimensions of festival attendees' experience (education, entertainment, esthetics, and escapism) and examined the impacts of these experience dimensions on festival attendees' vividity of memory and loyalty.

Design/methodology/approach
– Data were collected from online surveys completed by 338 attendees of VEISHEA festival. This study employed confirmatory factor analysis, regression analysis, and structural equation modeling to achieve its goals.

Findings
– Experience has a positive effect on vivid memory, which consequently influences loyalty. Each dimension of experience economy significantly influences vividity of memory. However loyalty is affected only by the entertainment and esthetics dimensions.

Practical implications
– Festival marketers are advised to design activities that provide memorable experiential products and services for attendees based on the four dimensions of the experience economy.

Originality/value
– The study is a pioneer in the evaluation of vividity of memory to the festival context.
Shifting protected areas: scheduling spatial priorities under climate change
Authors: Alagador Diogo , Cerdeira Jorge Orestes , Araújo Miguel Bastos 
Published: March 2014

SummaryConservation planning decisions are constrained by three important factors: budgets are limited, important areas for biodiversity compete for space with other uses, and climate‐ and land‐use changes are affecting the distribution of life thus compounding existing threats to biodiversity. Decisions about locating and allocating resources for conservation in such complex and dynamic world are far from trivial, with apparently optimal decisions in the present being potential suboptimal in the future.We propose a methodological framework for the dynamic spatial prioritization of conservation areas that optimizes long‐term conservation goals under climate change. This approach involves a sequential scheduling of conservation areas designation, followed by the release of some areas when they stop contributing to the specified long‐term conservation goals. The usefulness of the proposed approach is demonstrated with a case study involving ten species in the Iberian Peninsula under severe scenarios of climate change, but the framework could be applied more broadly.Species persistence under climate change is enhanced by the dynamic spatial prioritization strategy that assumes area release. With such strategy, the long‐term persistence of species is consistently higher than expected with no release of redundant areas, particularly when the budgets to acquire and manage conservation areas are small. When budgets are small, long‐term persistence of species might only be achieved when the release of previously selected areas is considered alongside the selection of new areas.Synthesis and applications. Given that conservation budgets are typically small, conservation strategies involving the release of some underperforming areas might be required to achieve long‐term persistence of species. This should be the case when climate change forces species to move out of current protected areas with other areas becoming important to meet conservation objectives. Implementing such dynamic prioritization approach would require a paradigm shift in conservation planning because conservation areas, once selected, are rarely released. Dynamic selection of areas also involves risks that should be considered in a case‐by‐case situation.