bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does public services accounting belong in the curriculum?
Authors: Cordery Carolyn 
Published: April 2013

PurposeThis paper aims to analyse the extent to which undergraduate courses in New Zealand contain content on issues from the public and not‐for‐profit sectors, in addition to a for‐profit business focus.Design/methodology/approachThe research is based on the premise that contextually‐appropriate accounting is required within the public services sphere where transactions are complex and ambiguous, have a long‐term focus, and where the government often performs a regulatory role. It is informed by a survey of educators, document reviews and semi‐structured interviews.FindingsThis research finds that profit‐oriented financial accounting education in New Zealand crowds out the teaching of public services content, especially when the same accounting concepts can be applied to all sectors. The imposition of sector‐specific accounting standards offers an opportunity to highlight public services, but its inclusion in a crowded curriculum may require coercion from the profession.Originality/valueThis paper offers a contemporary analysis of the focus of teaching in New Zealand at a time when accounting standards and auditing regulation is on the brink of change.
Extending working lives: age management in SMEs
Authors: Fuertes Vanesa , Egdell Valerie , McQuaid Ronald 
Published: April 2013

PurposeThe purpose of this paper is to present a study of age management in small and medium‐sized enterprises (SMEs) in the UK.Design/methodology/approachQualitative data collection and exploratory research with six SMEs comprising of: initial interviews with representatives from the SMEs; action research activities designed to raise awareness of age management issues and age discrimination legislation; and follow‐up interviews to ascertain if awareness raising activities resulted in any changes, or planned changes, in policy, practice and attitudes towards older workers.FindingsGood practice in age management can be found in SMEs, but was not found to be part of a systematic strategy. Negative practices and attitudes towards older workers are observed, with positive and negative age stereotypes coexisting. Negative stereotypes displayed can undermine the perceived economic value of older workers. There may be a gap between policy and practice, but awareness raising campaigns that reach employers can influence existing ways of working by showing the benefits of an age diverse workforce and helping reduce prejudices against older workers.Research limitations/implicationsThe sample size is small and context specific. However, the study usefully illustrates different approaches to age management policies and practices in SMEs, and the potential benefits of age management awareness in influencing attitudes and practices towards older workers in SMEs.Originality/valueThe experience of age management in SMEs is under researched and examples of good practice in age management are often drawn from large organisations. The paper highlights that SMEs often lack the resources to seek advice regarding age management; therefore, those responsible for age management awareness raising activities may need to approach businesses directly.
Career progression in older managers
Authors: Bown‐Wilson Dianne , Parry Emma 
Published: April 2013

PurposeThe purpose of this paper is to explore what drives UK managers aged over 50 to continue progressing in their careers rather than retiring, and their perceptions of career progression at a time in life when opportunities for further promotion may have ceased. It examines subjectively significant personal and organizational influences on career progression and the extent to which older managers perceive that motivation for career progression changes over the career.Design/methodology/approachThe research adopts a qualitative, inductive approach, comprising semi‐structured interviews with 27 male and 13 female managers, aged 50 and over, from two large, UK financial services organizations.FindingsThe findings show that motivation for career progression in managers aged over 50 is driven by individually diverse patterns of career drivers, personal and work‐related influences, and attitudes towards career opportunities. These can be classified into four different orientations towards future career progression, pre‐ and post‐retirement.Originality/valueThe study contributes to knowledge about subjective psychological mobility in late managerial careers and the balance which individuals maintain between organizational and personal aspects of their career. It demonstrates that motivational drivers of career progression are perceived to change over the career and that perceptions of what constitutes career progression are linked to an individual's past, current and predicted future career experiences, in some cases extending past the traditional retirement transition.
Immigrant welfare receipt across Europe
Authors: Barrett Alan , Maître Bertrand 
Published: April 2013

PurposeIn this paper, the authors aim to assess whether immigrants are more likely to receive welfare payments relative to natives across a range of European countries. They also seek to examine relative rates of poverty across immigrants and natives.Design/methodology/approachThe authors use data from the European Union Statistics on Income and Living Conditions for 2007. They present descriptive statistics and results from probit regressions.FindingsThe authors find very little evidence that immigrants are more likely to receive welfare payments when all payments are considered together. This is true whether they use descriptive analysis or regression analysis in which they control for relevant characteristics such as age, gender and education. They do find evidence of higher rates of poverty among immigrants.Research limitations/implicationsAs the data used do not give an indication of the length of time an immigrant has been in a destination country, the authors are unable to assess whether their observed patterns change with length of stay.Social implicationsThe results run counter to what seems to be a popular perception, namely, that immigrants are intensive users of welfare. Hence, attitudes may be altered.Originality/valueWhile other papers may have considered this issue, to the authors’ knowledge, none have linked the poverty and welfare analyses. The findings raise the possibility that welfare systems are failing to keep immigrants out of poverty and this is important in the context of the inclusion agenda.
Pitfalls of immigrant inclusion into the European welfare state
Authors: Kahanec Martin , Myung‐Hee Kim Anna , Zimmermann Klaus F. 
Published: April 2013

PurposeThis paper's main purpose is to evaluate immigrants’ demand for social assistance and services and identify the key barriers to social and labor market inclusion of immigrants in the European Union.Design/methodology/approachAn online primary survey of experts from NGOs and public organizations working on immigrant integration in the member states of the European Union was carried out. The data is analyzed using simple comparative statistical methods; the robustness of the results is tested by means of logit and ordered logit statistical models.FindingsThe authors find that the general public in Europe has rather negative attitudes towards immigrants. Although the business community views immigrants somewhat less negatively, barriers to immigrant labor market inclusion identified include language and human capital gaps, a lack of recognition of foreign qualifications, discrimination, non‐transparent labor markets and institutional barriers such as legal restrictions for foreign citizens. Exclusion from higher education, housing and the services of the financial sector aggravate these barriers. Changes in the areas of salaried employment, education, social insurance, mobility and attitudes are seen as desired by members of ethnic minorities. The current economic downturn is believed to have increased the importance of active inclusion policies, especially in the areas of employment and education. These results appear to be robust with respect to a number of characteristics of respondents and their organizations.Research limitations/implicationsThe authors’ findings are not limited to the sample studied, which is supported by their robustness analysis. However an extended opinion survey of the ethnic minority population is required to more accurately examine the problems faced by diverse groups of immigrants across EU member states.Practical implicationsThe findings of the study call for more effective diversity management and integration strategies to ensure non‐discrimination and better integration of ethnic minorities into the labor markets of member states.Originality/valueThere are few studies using primary survey data that have identified a wide range of barriers and challenges to economic integration faced by ethnic minorities in an enlarged European Union. The cross‐national opinion survey uniquely reflects views and suggestions of practitioners and immigrant minorities themselves.
Welfare use of migrants in The Netherlands
Authors: Zorlu Aslan 
Published: April 2013

PurposeThe purpose of this paper is to examine interethnic differences in the degree of participation in social assistance, disability, and unemployment benefits during the working‐age period.Design/methodology/approachUsing individual register data of the entire immigrant population for 2005 from Statistics Netherlands, the paper employs standard probit models to estimate differences in welfare use between immigrant groups that are divided into the first and second generations.FindingsThe analysis shows that migrants from non‐western countries, both first and second generation, have a higher probability of participation in social assistance and disability‐benefit programs and to a lesser extent in unemployment‐benefit programs. A large part of migrants’ welfare dependence can be explained by their background characteristics and immigration history, but a significant unexplained residual is still left. Strikingly, the degree of dependence of second‐generation non‐western migrants on social assistance is similar to their parents’.Practical implicationsA higher welfare dependency of non‐western immigrants is probably related to the admittance policy. Most immigrants from developing countries are allowed to enter The Netherlands on humanitarian grounds, as family or asylum migrants.Originality/valueThis study is the first scholarly investigation of welfare use by immigrants and their descendants in The Netherlands. An additional novel feature is that the study covers three major social‐welfare benefits for those aged between 19 and 64 years.
Geographical pathways for SME internationalization: insights from an Italian sample
Authors: D'Angelo Alfredo , Majocchi Antonio , Zucchella Antonella , Buck Trevor 
Published: April 2013

PurposeThe purpose of this paper is to examine the determinants of two distinct geographic pathways to internationalization for small and medium‐sized enterprises (SMEs). Regional and global pathways are juxtaposed to study the influence on export performance of selected key intangible resources, namely, innovation, human resource management, networking and the firm's experience.Design/methodology/approachBuilding upon a resource‐based view of the firm, Tobit regression models are used to test the hypotheses on a sample of 2,657 Italian manufacturing firms.FindingsThe paper provides empirical evidence that the determinants of SME export performance vary in line with the geographic scope of internationalization. While product innovation (innovation) positively impacts on SME export performance, irrespective of export destination, other factors do so selectively. For example, location in industrial districts (networking) and the deployment of external managers (human resource management) exclusively exert their positive impact respectively on regional and global export performance. The firm's age (experience) does not seem to guarantee success on regional or global export markets.Practical implicationsInvesting in product innovation and hiring specialist non‐family executives are associated with success on global export markets. Industry clustering provides the resources that are useful for internationalization up to a point (export growth in regional markets), but it is not effective in the case of expansion on distant international markets.Originality/valueExporting beyond the regional market exposes firms to the liability of foreignness to a greater degree, thus requiring more dedicated and specialized resources and competences. This paper supports the hypothesis that export drivers differ between regional and global markets and calls for a definition of export performance that distinguishes between them.
Emerging market entry node pattern and experiential knowledge of small and medium‐sized enterprises
Authors: Sandberg Susanne 
Published: April 2013

PurposeThe purpose of this paper is to conceptualize “entry node”, to describe the entry node pattern (i.e. the initial entry node and changes in it) of small to medium‐sized enterprises (SMEs) entering emerging market business networks, and to determine how network nodes are associated with experiential knowledge.Design/methodology/approachUsing data from an on‐site survey based on a standardized questionnaire, hypotheses were tested using ANOVA on 197 SMEs in southern Sweden that entered the emerging markets of the Baltic States, Poland, Russia, or China.FindingsThe entry node is the establishment point into a foreign market network. In total, four entry situations are defined – triad via home market; triad via host market; dyad from home market; and dyad at host market – each using different entry nodes. After initial entry, one third of the firms changed their nodes, primarily into a more committed node. Various nodes display significant differences in the level of accumulated societal, business network and customer‐specific experiential knowledge. A more committed node is associated with more experiential knowledge.Research limitations/implicationsKnowledge is complex to measure, since various factors influence the level of accumulated experiential knowledge. This study examines the association between types of nodes and experiential knowledge, but does not aim to explain knowledge accumulation. Perceptual measures are used and possible method biases involved are safeguarded through an on‐site survey method.Originality/valueThis paper conceptualizes the novel concept of entry node, provides insight into the SME node pattern in emerging markets and examines the association between nodes and experiential knowledge.
An exploratory study of business excellence implementation in the United Arab Emirates (UAE) public sector
Authors: McAdam Rodney , Keogh William , Ahmed El Tigani Adil , Gardiner Paul 
Published: April 2013

PurposeThe aim of this paper is to explore the implementation issues of the Business Excellence Model and the process of self‐assessment, from both management and employee perspectives, in a large government organisation in the United Arab Emirates (UAE), where the large Government organisation is indicative of the type of large indigenous organisation in the region. The organisation is part of the Dubai Government Excellence Programme (DGEP).Design/methodology/approachA multi‐level case study approach is used, involving repeated in‐depth interviews with managers (n=12) and a questionnaire with employees (n=96) to explore the implementation issues at all levels.FindingsThere was considerable variation in the implementation effectiveness across the different levels within the organisation. The top down approach had a resonance with the Middle East culture at management levels. However, insufficient participation and empowerment of lower level employees, especially amongst non‐indigenous employees, led to a lack of closure on corrective actions emerging from the self‐assessment process. Overall there was an acceptance of the business improvement side of total quality management (TQM) but there was a need for increased cultural acceptance of the people development aspects.Originality/valueThere is a paucity of multi‐level in‐depth studies relating to Business Excellence and self‐assessment in Middle Eastern organisations where a critical cultural perspective is adopted, even though there has been considerable resources expended by Government in initiatives such as the Dubai Government Excellence Programme (DGEP).
Political skill and the job performance of bullies
Authors: Treadway Darren C. , Shaughnessy Brooke A. , Breland Jacob W. , Yang Jun , Reeves Maiyuwai 
Published: April 2013

PurposeRecent studies suggest that 84 percent of employees are affected in some manner by workplace bullies. The current study aims to integrate theory from social information processing and political skill to explain how bullies can successfully navigate the social and political organizational environment and achieve higher ratings of performance.Design/methodology/approachA questionnaire, archival performance data, and social networks methodology were employed in a health services organization in order to capture the individual differences and social perception of bullies in the workplace.FindingsWhile victims are usually targeted due to their social incompetence, on some occasions bullies can possess high levels of social ability. Due to their social competence, they are able to strategically abuse coworkers and yet be evaluated positively by their supervisor.Research limitations/implicationsThis study is the first attempt to measure the high performance of bullies who thrive in the workplace. Future research could investigate the ways in which bullies select their targets and the role of an abusive organizational climate in their subsequent effectiveness.Practical implicationsCompanies and researchers should consider how organizational interventions could serve to balance bullying behavior in a manner that limits deviant behavior while rewarding high performers.Originality/valueThe current paper applies a social effectiveness framework (social information processing (SIP)) as a lens through which to explain bullies who maintain high levels of performance ratings. The application of this theory to bullying leads to a functional perspective of workplace deviance.
“Is this bullying?” Understanding target and witness reactions
Authors: Samnani Al‐Karim 
Published: April 2013

PurposeThis paper seeks to theorize the interpretations and reactions of targets and witnesses to subtle forms of bullying.Design/methodology/approachA theoretical approach was used to understand target and witness interpretations and reactions. Learned helplessness theory and social influence theory are drawn upon.FindingsThis paper revealed that subtle forms of bullying behaviors will be more likely to induce confusion from both targets and witnesses. Targets will tend to be more confused in response to subtle bullying and attribute environmental factors for the behaviors. This will decrease their likelihood to react against the bullying. Witnesses will also experience greater confusion and will tend to side with the perpetrator, particularly when the perpetrator is an important organizational member (e.g. supervisor). Witnesses may internalize the behaviors, leading to greater permeability of the bullying through the organization.Originality/valueThis paper sheds light on two important and under‐researched aspects of workplace bullying, i.e. subtle bullying behaviors and witnesses of bullying. This paper counter‐intuitively suggests that subtle bullying behaviors may in fact be more harmful to targets than explicit bullying behaviors. Also, witnesses may represent a “dark side” of bullying in which they enable the bullying to be increasingly difficult to defend against. This contributes to our understanding of the intensification of bullying.
Effect of magnetic field on thermocapillary convection in a system of two immiscible liquid layers in a rectangular cavity
Authors: Saleem M. , Hossain A. , Gorla R.S.R. 
Published: April 2013

PurposeThe purpose of this paper is to conduct a numerical study of the effect of magnetic field on thermocapillary convection of a two layered system of Newtonian fluids, confined in a rectangular cavity. The flow within the cavity is subject to the horizontal temperature gradient. Attention is focused on how the heat transfer and flow properties are affected subject to the applied magnetic field, particularly in the lower layer. For this purpose, the fluid combinations of di‐Boron Trioxide (B2O3) over Gallium Arsenide GaAs (III‐V), and Silicon oil 10 cSt over Fluorinert FC 70 are considered in the present study.Design/methodology/approachThe non‐linear two‐dimensional vorticity transport equations along with the energy equations are solved for the two liquid layers using the Alternate Direct Implicit method, whereas the elliptic partial differential equations of the stream function are solved using the Successive Over Relaxation method.FindingsIt was found that despite the significant reduction of flow in the two layers, the number of cells in the lower layer increases with the increase in Hartmann number Ha. However, the flow intensity decreases with the increase in Hartmann number. This decrease is more pronounced in the lower layer, as compared to the upper layer. The numerical scheme employed for the solution is found to be in good agreement with the previous work.Research limitations/implicationsThe analysis is made for two layer liquid system with undeformable interface and free surface. The detailed study of the effect of magnetic field on oscillatory Marangoni convection in two layer system with deformable interface is left for future work.Practical implicationsThe approach is useful in optimizing the flow properties of the fluids in a two layer system, particularly the lower layer, to yield the results of potential practical interest.Originality/valueThe results of the study may be of some interest to researchers in the field of semiconductor technology, as the melt control is intensively investigated for the development in the manufacture of defect‐free semiconductors and crystals.
Solution of the heat equation in the cast‐mould heterogeneous domain using a weighted algorithm based on the homotopy perturbation method
Authors: Karimi Vanani S. , Yildirim A. , Soleymani F. , Khan M. , Tutkun S. 
Published: April 2013

PurposeThe purpose of this paper is to present a weighted algorithm based on the homotopy perturbation method for solving the heat transfer equation in the cast‐mould heterogeneous domain.Design/methodology/approachA weighted algorithm based on the homotopy perturbation method is used to minimize the volume of computations. The authors show that this technique yields the analytical solution of the desired problem in the form of a rapidly convergent series with easily computable components.FindingsThe authors illustrate that the proposed method produces satisfactory results with respect to Adomian decomposition method and standard homotopy perturbation method. The reliability of the method and the reduction in the size of computational domain give this method a wider applicability.Originality/valueThis research presents, for the first time, a new modification of the proposed technique, for aforementioned problems and some interesting results are obtained.