bluuebunny/crossref_metadata_2025_split huggingface dataset:
A survey on student satisfaction with cooperative accounting education based on CPA firm internships
Authors: Liu Guangyou 
Published: September 2012

PurposeThe purpose of this paper is to investigate how cooperative accounting education (CAE) programs jointly activated by an accounting institution and its cooperating CPA firms impact the students’ satisfaction with practising what they have learned in work placement.Design/methodology/approachA structured equation model is constructed to describe the explanatory framework of the student satisfaction with CAE programs based on the CPA firm internship. The paper also presents a survey of 192 accounting interns at 14 local CPA firms in South China, in order to test how satisfied the intern students are with the cooperative education program.FindingsThe results prove that student interns are quite satisfied with the arrangements and learning effects of CAE programs, but they are not much related to improvement of their socialization skills. The findings reveal that the CPA firm culture has considerable influence on the effectiveness of CAE; the student command of accounting expertise has moderate impacts on it; and university curriculum makes no significant differences to student satisfaction.Research limitations/implicationsThe structural framework established in this study synthesizes the impacts of accounting expertise, CPA firm culture and university curriculum on student satisfaction with CAE programs could be implicative to further research on cooperative education or work integrated learning.Practical implicationsMy study highlights the importance of student satisfaction with CAE programs based on the CPA firm internship. An effective CAE program requires the involvements of the universities, the students and the CPA firms. In particular, the firm culture greatly contributes to the student satisfaction with the program.Originality/valueThis paper points out the student satisfaction as a crucial perspective to evaluation the effects of CAE programs. This paper also synthesizes from prior literature a theoretical framework for investigating the effects of CAE programs based CPA firm internship.
The optics of fraud: affiliations that enhance offender credibility
Authors: Perri Frank S. , Brody Richard G. 
Published: September 2012

PurposeThe purpose of this paper is to illustrate how a financial fraud practice, known as affinity fraud, relies on building trust with victims based on shared affiliations or characteristics such as age, race, religion, ethnicity or professional designations, for the purpose of exploiting the trust factor for financial advantage.Design/methodology/approachSources of information consisted of scholarly articles and articles retrieved from the web.FindingsFindings suggest that these fraud offenders rely on myriad persuasion techniques to overcome offender skepticism coupled with victims engaging in a psychological concept known as projection bias to evaluate the credibility of these offenders. These factors create a negative synergy that dilutes the perceived need for due diligence normally required prior to engaging in securities transactions. In addition, these offenders display a predatory quality. debunking the myth that fraud offenders exhibit a homogenous crime group behavioral profile.Practical implicationsSocial institutions that include both for profit and not for profit should consider evaluating their interactions with those who share similar characteristics and affiliations that attempt to offer goods or services by considering some of the factors contained within this paper that may dilute due diligence protocol.Originality/valueThis paper serves to alert and educate anti‐fraud professionals, law enforcement and policy makers of a predatory fraud practice that targets organizations exploiting the inherent trust upon which these organizations rely.
Scholarly communication in Journal of Financial Crime, 2006‐2010: a bibliometric study
Authors: Lochan Jena Kamal , Swain Dillip K. , Sahoo K.C. 
Published: September 2012

PurposeThe purpose of this paper is to investigate the scholarly communications in Journal of Financial Crime (JFC) during the last five years and to study the key dimensions of its publication trends.Design/methodology/approachFor the analysis of the study, five volumes containing 20 issues of Journal of Financial Crime during the years 2006 to 2010 have been taken up for evaluation. The authors employ necessary bibliometric measures to analyze different publication parameters.FindingsIt is found that the contribution of articles to each volume of JFC is very consistent and the journal has published around 30 articles per year. Single authored papers are found to be the highest, followed by two‐authored and then three‐authored papers. The degree of collaboration in JFC is found to be 0.246. In regards to ranking of country productivity, the UK topped the list followed by the USA, Canada and Australia. Journal of Financial Crime, which is the source journal, leads the table followed by Journal of Business Ethics, Crime Law and Social Change and Journal of Money Laundering Control.Research limitations/implicationsThis paper focuses on the publication traits of Journal of Financial Crime over a five‐year period. Patterns of research output in 155 publications are analyzed. Further studies can include other journals in the field of economics.Practical implicationsScholars can benefit from insights into the scholarly contributions of Journal of Financial Crime that has accommodated 220 authors from 41 different countries of the world.Originality/valueThe paper provides valuable insights into the nature of academic publishing of Journal of Financial Crime. It can help JFC readers to understand the most striking contributions, highly cited journals, the most prolific authors, country productivity, and assorted parameters.
Policy implications of different theoretical approaches to organised crime
Authors: Williams Guy W.E. 
Published: September 2012

PurposeThe purpose of this paper is to better understand the origins and forms of organised crime and develop policy conclusions for deterrence efforts.Design/methodology/approachThe paper begins by contrasting two theories of justice and evaluating their merits with respect to organised crime. Sociological and economic origins of organised crime, its institutional forms and law enforcement responses are identified. Research into the theory of organised crime is complemented by historical examples from Italy and the USA.FindingsThe paper finds that analysis of organised crime must go beyond the institutions of the state and its social contract with the populace. It must recognise relevant social and economic causative factors, and include institutional and rational choice analysis in order to better understand the nature of criminal organisations.Practical implicationsPolicy implications for deterrence efforts include support for the establishment of ad hoc enforcement agencies, infiltration of criminal networks, targeting the proceeds of crime, and statutes allowing prosecution for conspiracy or a broad range of racketeering offences.Originality/valueThe paper presents a conceptual view of organised crime which provides useful policy conclusions and a basis for future research.
An integrative framework of corporate brand equity
Authors: Halliburton Chris , Bach Stephanie 
Published: September 2012

PurposeThe purpose of this paper is to propose an integrated conceptual framework showing how corporate brand equity is generated. It builds upon a number of previous studies which have focused upon specific aspects of brand equity and integrates these within a more comprehensive model.Design/methodology/approachThe paper is based upon a review and integration of the corporate branding, consumer psychology and strategy literatures.FindingsThe result is the construction of a number of sub‐models and an overall proposed framework which integrates internal and external determinants of consumer‐based corporate brand equity and combines these within a comprehensive framework. The model encompasses internal, company‐determined, variables, a Stimulus‐Organism‐Response model, the stakeholder cognitive perception process, a number of mediating variables such as corporate performance, industry sector and internationality, and the resulting impact upon corporate reputation and brand equity.Research limitations/implicationsFrom this conceptual paper, further work can be developed for empirical validation.Practical implicationsThe paper sets out to integrate academic and practitioner work and both internal (company) dimensions with external (consumer/stakeholder) dimensions.Originality/valueThe originality of the work is that it is both comprehensive and it puts forward an integrative model which goes beyond previous work which has focused upon specific aspects of corporate brand value. It also analyses the links between the different constructs and the directions of causality and influence.
Product innovation in events venues: directions, process and evaluation
Authors: Hassanien Ahmed , Dale Crispin 
Published: September 2012

PurposeThe purpose of this paper is to explore events venues management's attitudes and practices toward new product development and innovation within the event industry.Design/methodology/approachThe approach is a multiple case study of different types of events venues in Scotland. A sample of seven events venues was selected.FindingsThe paper shows that most managers consider “market penetration” and “market development” as the most important growth strategies and directions for their venues. The level of risk becomes a major factor influencing the decision making process in NPD and maybe unsurprisingly, finance acts as the key driver. Also, differences amongst the venues are apparent in whether NPD is driven “top down” or “bottom up”.Research limitations/implicationsWhile the findings may be applicable to events venues located in other parts of the world, further research would be required to confirm this.Practical implicationsThe paper will be useful to events venues, or those advising such clients who are considering NPD for their businesses.Originality/valueResults are discussed in the context of theoretical and empirical work on innovation, and product development.
Performance in urban public transport systems: a critical analysis of the Portuguese case
Authors: Cruz Luis , Barata Eduardo , Ferreira João‐Pedro 
Published: September 2012

PurposeServices provided by urban public road passenger transport companies in Portugal are associated with widely differing economic and financial outcomes. The objective of this paper is to characterize these differences and discuss the potential contribution offered by the funding model implemented (including how the services provided are being subsidized).Design/methodology/approachThe data available in the management and financial reports published by the six existing Portuguese corporations whose main object is to provide a public road transport service were used to establish a set of performance indicators. The paper takes into account three dimensions: resource‐efficiency, service‐effectiveness and resource effectiveness.FindingsThe comparative analysis implemented contributes crucially to an improved understanding of the current idiosyncrasies of urban public road transportation systems in Portugal, with a special emphasis on the productivity and performance results of different public management approaches.Originality/valueThe originality of this paper arises from the case studies presented to support the debate on the influence of local vs central public funding approaches on Portugal's urban public road transport companies’ performance.
Bad debt provisions of financial institutions
Authors: Shan Yuan George , Xu Lei 
Published: September 2012

PurposeThe purpose of this paper is to investigate whether the level of bad debt provisions of financial institutions is affected by internal governance mechanisms (IGMs) from the perspective of the Type II principal‐principal (PP) conflicts between the controlling shareholders and the minority shareholders.Design/methodology/approachThe authors’ sample covers all listed financial institutions in China, comprising a panel data set of 139 firm‐year observations covering 1999 to 2009. Within China's two‐tier corporate governance context, the three IGMs – ownership structure, board of directors and supervisory board – are measured to examine the level of bad debt provisions.FindingsThe findings suggest that state ownership and legal person ownership are negatively related to the level of bad debt provisions, but board size reveals a positive association. Other factors including foreign ownership, independent directors, board meeting, supervisory board size and supervisory board meeting were found to have no impact.Practical implicationsThe spirit of corporate governance reform has not been transferred to financial institutions sufficiently. The board of directors and supervisory board actually act the roles of “window dressing” or “rubber stamp” within the current two‐tier system. From the Type II PP perspective, the controlling shareholders are found to moderate the conflicts between other parties but they still expropriate the interests of minority shareholders and are the real beneficiaries of recent reforms. Thus, further financial reforms seem necessary in China.Originality/valueThe paper provides an empirical analysis of factors that underlie IGMs during an important period of regulatory change and organizational reform, and fills a literature gap concerning the effectiveness and efficiency of financial institutions.
Gender‐role stereotypes: perception and practice of leadership in the Middle East
Authors: Sikdar Arijit , Mitra Sumit 
Published: September 2012

PurposeThe extant literature on leadership in the Arab world reflects the traditional bias of leadership being a male domain. Arising out of a patriarchal social structure, men assume leadership in organizations while women are often confined to work at home. The purpose of this paper is to investigate the emergence of women leaders in UAE organizations by going beyond biological sex role biases to identify leadership as masculine or feminine gendered role stereotypes in organizations.Design/methodology/approachThe data collected over two periods comprised two sets of Schein Descriptive Index (SDI) together with those of leadership intention and behaviour style; correlations thereof were computed to test hypotheses constructed from the literature.FindingsThe findings indicate that within organizations in the UAE, employee feedback highlights gender‐role stereotypes as defining leadership roles, rather than individual biological sex and their traditional family and social role. The findings reveal that in the UAE, gender stereotypes influence leadership intention and behaviour rather than individual biological sex and related traditions. Accordingly, women leaders having higher proportions of “agentic” characteristics of male gender stereotype together with lower proportions of “people orientation” of female gender stereotype, which makes successful leaders in the UAE break the proverbial “glass ceiling”. This explains the emergence of an increasing number of women leaders in the UAE.Research limitations/implicationsGeneralizability of the findings is limited by non‐representation of countries with high gender egalitarianism, as well as the geographical limitation of the study to the UAE only. In the context of traditional male‐dominated organizations in the UAE, the findings on gender‐role stereotypes of leaders in these organizations cannot only help organizations take informed decisions in choosing leaders without the “glass ceiling” biases, but can go further to identify and nurture potential leaders, including women leaders, within organizations. These findings are of considerable significance to the Middle East and the Arab world in general, in the wake of the developments witnessed there.Originality/valueThe paper explains women leadership in organizations in the UAE, a part of the Arab world of the Middle East, from the perspective of gender‐role stereotypes, as opposed to traditional sex‐role biases, to bring women leaders there into the mainstream gender literature.
Collaboration in workplace health promotion – a case study
Authors: Eriksson Andrea , Bihari Axelsson Susanna , Axelsson Runo 
Published: September 2012

PurposeThe aim of this article is to describe and analyze a case of interorganizational and intersectoral collaboration on workplace health promotion involving nine municipalities in a Swedish region.Design/methodology/approachA holistic case study design was chosen. The work of a project group responsible for developing plans for collaboration in the target area of health promoting leadership was studied. Observations at project meetings, interviews with project members, and written project documents were analyzed by qualitative methods.FindingsCollaboration on health promoting leadership was seen as a strategy to reduce the sickness rate among the employees in the municipalities. The best way to develop such leadership was considered to be through supporting good leadership in general and improving the general working conditions of managers in the municipalities. Moreover, it was regarded as a critical condition to have structural arrangements and resources to continue this collaboration.Practical implicationsAn implication of the study is that collaboration on workplace health promotion should be organized initially on a small scale, giving time and opportunities for the participants to develop mutual trust with one another. It is also important to involve participants with different knowledge and experiences in the field. Thus, it may be possible to develop strategies for health‐promoting leadership contributing to the overall aim of a decreased sickness rate.Originality/valueThere is limited research on barriers and facilitating factors for interorganizational and intersectoral collaboration on workplace health promotion. This study contributes an analysis of important conditions for this kind of collaboration.
Introducing models for implementing cost of quality system
Authors: Chopra Arvind , Garg Dixit 
Published: September 2012

PurposeThe purpose of this paper is to develop two models in the field of cost of quality. One model would be for estimating/calculating cost of quality and the second model would be for implementing cost of quality system in an industry.Design/methodology/approachAlthough most industries are aware of the benefits of cost of quality, only a few of them are using it in their organization because they do not know how to calculate and implement same. Hence, to help those industries, simple models are proposed for calculating cost of quality and for implementing cost of quality system.FindingsCost of quality models are developed and later on they are validated through a case study. It is observed that by implementing same, the cost of quality reduced significantly in the chosen industry.Originality/valueAverage industries do not have resources to hire the services of consultants to implement cost of quality systems in their industries, therefore the simple models proposed in the paper will be of great value to them.
An application of the American Customer Satisfaction Index (ACSI) in the Jordanian mobile phone sector
Authors: Suleiman Awwad Mohammad 
Published: September 2012

PurposeThe purpose of this paper is to investigate customers’ satisfaction associated with mobile phone services in Jordan. The American Customer Satisfaction Index (ACSI) model is used as the framework to examine the causal relationships among customer expectations, perceived quality, perceived value, customer satisfaction, customer complaint and loyalty.Design/methodology/approachThe responses were collected using a structured questionnaire from 447 mobile subscribers in three major universities in Jordan (Jordan, Yarmouk and Mutah Universities).FindingsIt is found that the ACSI model adequately describes the perceptions and behavior of mobile phone users in Jordan. Furthermore, customer expectations, perceived quality and perceived value are important predictors to customer satisfaction, which ultimately results in customer loyalty. In addition, customer satisfaction does not influence customer complaints. The influence of customer complaints on customer loyalty was positive.Research limitations/implicationsIdeally, national customer satisfaction indexing should be conducted in different sectors simultaneously, and the model should be tested periodically. Only then can the results be compared with other countries’ satisfaction indices.Practical implicationsThe absence of the relationship between customer satisfaction and complaints means that dissatisfied customers do not complain and therefore, mobile service providers should encourage customers who are dissatisfied to complain, in order to satisfy their needs and thus turn them into loyal customers.Originality/valueThe paper is an attempt to implement a satisfaction model for the mobile phone sector in Jordan, as one of the most developing countries in this sector within the Arab region.
The continuing evolution of Lean Six Sigma
Authors: Maleyeff John , Arnheiter Edward A. , Venkateswaran Venkat 
Published: September 2012

PurposeThe purpose of this paper is to identify upcoming challenges related to the implementation of Lean Six Sigma (LSS) principles and techniques. Particular emphasis is placed on the changes needed to ensure that LSS continues to support an organization's competitiveness.Design/methodology/approachThe methodology begins with a review of the projections of business experts as they relate to the practice of LSS. Then, the ASQ Six Sigma Body of Knowledge forms the basis of a reconciliation of these changes and the methods currently employed by LSS practitioners. Finally, four main modifications to standard LSS are proposed.FindingsIn total, four implications to LSS practice are defined (rigorous value definition, vigorous accounting for risk, global workforce considerations, and international regulatory concerns); specifics are offered that explain how LSS practitioners need to respond. A construct is presented illustrating how the complexity of a LSS project will be affected by the four implications.Practical implicationsChanges that supplement or replace LSS tools and techniques are suggested, including; a more robust methodology for value definition, expansion of the importance of risk assessment, appreciation for international regulations, and understanding how to motivate workers in various jobs, locations, and cultures. Coverage of manufacturing issues should not be sacrificed for the incorporation of these concepts.Originality/valueThe construct developed can be effective in a number of ways, including assisting project teams with understanding the scale of the effort needed, the key skills necessary for project team members, and the selection among a number of candidate projects.