bluuebunny/crossref_metadata_2025_split huggingface dataset:
Corporate social responsibility in Iran from the perspective of employees
Authors: Nejati Mehran , Ghasemi Sasan 
Published: September 2012

PurposeThis paper aims to investigate corporate social responsibility (CSR) practices in Iran from the perspective of employees.Design/methodology/approachTo achieve the objectives of this research, the perceptions of 142 Iranian employees were examined regarding the CSR practices of their respective organizations. The required data were collected using a questionnaire. Exploratory factor analysis was conducted to refine scale items and confirm the factorial structure of the scale applied. Descriptive statistics and a t‐test were used to analyze the data.FindingsThe paper unveils information about the current status of CSR in Iran from the perspective of employees, and shows that on average Iranian employees perceive their organizations to be committed to CSR, although the mean CSR scores were relatively low in all dimensions. Also, this research shows that while the four‐factorial structure of Truker's CSR scale was confirmed in the Iranian context, some of the items had to be removed from the original scale when measuring CSR.Research limitations/implicationsThe relatively low mean on the categories of CSR among Iranian organizations from the perspective of employees indicates the infancy level of CSR among Iranian organizations and calls for further awareness among Iranian organizations and managers about the issue of CSR. This research also shows that researchers need to be cautious when using CSR scales that have been developed in Western or European contexts to measure social responsibility activities of organizations in culturally different contexts such as the Middle East. A major limitation of this research pertains to sample size, which limits the generalizability of the findings to the whole country.Practical implicationsThis research indicates the infancy level of CSR among Iranian organizations and calls for further engagement of Iranian organizations in social initiatives and community outreach endeavors.Originality/valueBeing among the first research studies of its kind to examine the CSR status in Iran, this study provides invaluable understanding and insights about the status of CSR in Iran, an important country in the Middle East. Furthermore, it validates and supports a recently proposed CSR scale by providing empirical findings from a culturally different context.
International initiatives influence on local government sustainability web‐disclosures
Authors: Joseph Corina , Taplin Ross 
Published: September 2012

PurposeThe purpose of this paper is to investigate the influence of the international initiative (Agenda 21) on the level of sustainability disclosures by Malaysian local authority websites.Design/methodology/approachThe influence of the LA 21 program is considered using the institutional isomorphism and a mixed method research design.FindingsContent analysis of website disclosures by 139 local authorities shows that it is the council's commitment to the LA 21 program by explicitly stating this commitment on their website that is linked to higher sustainability disclosures and not the council's actual involvement in the program. Interview findings provided evidence of both normative and mimetic isomorphism in relation to the LA 21 program. The paper identifies the multiple effect of isomorphism for the LA 21 program using both quantitative and qualitative research designs.Practical implicationsThe LA 21 program is an example of an international commitment by many countries towards improving sustainability reporting. This paper shows how the decision by Malaysia to agree to this program has improved website sustainability reporting by Malaysian local authorities, starting from the LA 21 pilot project involving only a few authorities to involvement by all 145 authorities.Originality/valueThis adds to a growing body of literature in public sector disclosure and sustainable development by showcasing how an international initiative can impact sustainability reporting at the local level.
New model rural cooperatives in Gansu: a case study
Authors: Saunders Max , Bromwich David 
Published: September 2012

PurposeThe purpose of this paper is to examine the development of new model farmer cooperatives set up with Aid agency assistance in Shandan County, Gansu Province, China, focusing on enterprise management and training, and the monitoring and evaluation issues and outcomes.Design/methodology/approachThe paper is a case study of two projects that integrated participatory monitoring and evaluation (PM&E) methodology into both field practice and institutional development. The project evaluation data were collected from semi‐structured interviews, observation and secondary sources.FindingsThe cooperatives increased community income through collectively improving members' production and marketing capabilities. As well as economic benefits, the Shandan cooperatives show improvements in social collaboration that include enhanced inter‐ and intra‐family relationships, community harmony and raised status for women.Research limitations/implicationsThe cooperatives have only operated since the new co‐op law was enacted 1 July 2007. While the findings are preliminary, planned ongoing evaluation for the Shandan co‐ops will review the sustainability of the economic and social gains made.Practical implicationsThe lessons learned from the participatory approach to improve rural cooperative development in Shandan County are relevant to researchers and practitioners, and can be applied by rural communities throughout China.Originality/valueAlthough the new style cooperatives have the potential to improve the rural economy, leading to poverty reduction and social development, there have been few case studies of the establishment and progress of these enterprises in China's poorer regions.
Exploring strategic risk in communities: evidence from a Canadian province
Authors: Cooper Thomas 
Published: September 2012

PurposeThe purpose of this paper is to examine the management of strategic public sector risks in communities and municipalities.Design/methodology/approachThis research collates information on public sector risk management through a series of key informant interviews and content analysis of municipal plans.FindingsFinancial, environmental, social and other strategic risks were found to be important by communities but not necessarily managed as part of the strategic planning process.Social implicationsThe paper explores the question: what are the strategic risks that communities report on and how they are managed? What risks are identified in communities and how they are managed, if they have significant practical and social implications.Originality/valueIt is an interesting time to study public sector risk management. From a regional policy development perspective, public sector organizations will be facing substantial strategic risks in the coming years due to demographic changes (implications of the graying population), urbanization, economic downturns (or booms in certain regions of North America), as well as changes from advances in technology and communication.
Diasporas, migration, and trade: the Indian diaspora in North America
Authors: Chand Masud 
Published: September 2012

PurposeThe purpose of this paper is to study the migration of the Indian diaspora to Canada and the USA and its role in fostering trade and investment between them using its transnational social networks.Design/methodology/approachThis study was based on interviews with 25 Indian immigrants, 13 in Canada and 12 in the USA.FindingsThe social networks that immigrants had in both their country of residence (COR) and country of origin (COO) act as conduits of trade and investment between the two. The Indian diaspora further facilitates economic engagement between the COO and COR by running cross‐border businesses, introducing Indian products and brands in the COR, introducing the Indian culture and helping non‐Indians to invest in India. Within the COO, the diaspora's social networks often helped Indians in India connect with markets, suppliers and potential business partners in the COR.Research limitations/implicationsThe sample size was 25 people and was restricted to managers, executives and entrepreneurs of Indian origin, since it was assumed that these people are the most likely to drive trade and investment between the COO and COR.Practical implicationsFor policy makers in COOs, the paper stresses the importance of maintaining social and economic ties to the diaspora, who can often bring important trade and investment related benefits to the COO. For CORs, the paper reveals the importance of utilizing the transnational networks that the diaspora possess, that can be beneficial for the COR companies in entering new markets. Leveraging both the human and social capital of the diaspora in a mutually beneficial way is one of the biggest challenges for policy makers in both the COO and the COR.Social implicationsThe paper shows that within the COR, the local Indian community provides social and moral, rather than financial support to newly arrived Indian immigrants.Originality/valueThe paper explains the linkage between diasporas, trade and migration by focusing on the reasons for diaspora immigration, the social networks that the diaspora has, and the diaspora activities in the COR. It contributes to the literature on social networks by pointing out the importance of the diaspora's transnational social networks in both the COR and COO in driving trade and investment between them. It also adds to the brain circulation literature through its finding that pull factors, rather than push factors, were responsible for the vast majority of Indian immigration to the USA and Canada, and that by making diaspora‐friendly policies, brain circulation will be made easier, and this can help both the COO and COR in the long run.
Technological standard alliance in China: partner selection and innovation performance
Authors: Qing Zhou , Weijing Du , Wenhui Han 
Published: September 2012

PurposeThe purpose of this paper is to find the relationship between alliance partner selection and innovation performance of technological standard alliance in China.Design/methodology/approachThe authors designed the selection factors of alliance partners in terms of reputation, compatibility and technological standardization ability and, based on the empirical research data, analyzed the correlation between partner selection and innovation performance using the method of cross validation statistically.FindingsIt was found that the selection of alliance partners would directly affect the operation and management of technological standard alliance in China. Appropriate partners among technological standard alliance will play a significant role in improving partners' independent innovation capability. The empirical results showed that potential cooperative partners' reputation, compatibility and standardization ability had an obvious effect on innovation performance.Originality/valueThe paper finds and verifies the key index of alliance partner selection. This result can provide some important references for managers when selecting appropriate cooperative partners. Technological standard alliance managers can evaluate potential cooperative partners according to the index of reputation, technological standardization ability and compatibility designed in this paper. High‐tech firms can cultivate their cooperative innovation ability to adapt to the demands of technological standard alliance according to the key index.
Exploration of innovation capabilities of firms in Liaoning and Henan provinces
Authors: Lewrick Michael , Chen Tao , Raeside Robert , Omar Maktoba 
Published: September 2012

PurposeThe purpose of this paper is to investigate the innovation capabilities of Chinese enterprises. It is important to understand these innovation capabilities and to find how they might relate to promoting innovativeness.Design/methodology/approachIn this paper, data obtained from a survey of enterprises in the Chinese provinces Liaoning and Henan are analysed using multiple regression to ascertain how facets of innovation capabilities might enhance the likelihood of innovation success. Analysis is conducted for innovation defined as incremental, radical and the total of both.FindingsIt is found that focusing on customers tends to reduce innovation for Chinese companies, whilst competitor orientation, knowledge enhancement and management capability are associated with enhanced innovative ability.Research limitations/implicationsThere are many determinants of innovation, notably as skills and attributes of the individual entrepreneur. In this paper the focus is on organisational facets and not on those of the individual. The paper shows the importance of monitoring competitors, as well as managing and enhancing knowledge.Originality/valueThe paper reports the analysis and extent of different capabilities for successful innovation from a unique data set from two provinces in China.
Rogue insiders, signature loopholes, and fraud rings
Authors: Guo Chengqi (Chen) , Hu Xiaorui 
Published: September 2012

PurposeThe purpose of this paper is to report the findings and lessons learned from a case study that is based on Alibaba's business‐to‐business (B2B) fraud in China. The influence of such incidents and post‐hoc solutions are research worthy in today's booming digital business world.Design/methodology/approachThe paper uses a case study approach and practice‐driven method that rely on user behaviors, corporate policies, and financial data. The taxonomic framework of online fraud and corresponding countermeasures arise from digital forensic reports, policy reviews, data analysis, and a literature review.FindingsThe key findings are indigenous to the Chinese B2B landscape, yet they help international stakeholders understand and address fraudulent issues. The paper finds beside the traditional customer‐based account signature, internal employees must be assigned their own signature systems to track malicious activities. Meanwhile, digital signature systems can be enhanced by reducing the record inter‐arrival time. Policy revisions are proposed to (e.g. offshore companies) lead to the decrease in the number of fraudulent incidents.Originality/valueThe paper extends existing understanding of online fraud by studying a Chinese case. The findings are timely and based on real world experience. Actual practices are discussed and evaluated. A range of fraudulent activities is reviewed in a comprehensive framework. The findings are important due to the public exposure and wide implications of such an incident. Also, this study reveals that fraud protection is an on‐going effort requiring a triangulation of technical artifacts, policy management, and operations management.
Regulatory risk, borderline legality, fraud and financial restatement
Authors: Khanin Dmitry , Mahto Raj V. 
Published: September 2012

PurposeCompanies vary in their attitudes toward regulatory (ethics) risk. The purpose of this study is to assess how regulatory risk‐averse, risk neutral and risk seeking companies employ distinct managerial risk and slack accumulation strategies and differ in their auditor scores and bankruptcy risk.Design/methodology/approachThe authors test their hypotheses using the GAO‐assembled database of financial restatements that allows contrasting voluntary restaters (firms that restated without being prompted either by external auditors or the SEC) and forced restaters (firms requested to restate by the SEC or external auditors). The paper uses logistic regression for comparing different groups of firms to test the hypotheses.FindingsThe results of the data analysis mostly supported the hypotheses. The findings suggest that a firm's attitude towards regulatory risk is associated with organizational slack (available and potential), risk (managerial and organizational), and auditor's rating.Research limitations/implicationsSome limitations of the study are: use of cross sectional data does not allow testing causal effects, relying on GAO office for categorizing firms in different regulatory category introduces the possibility of bias in analysis, and use of only North American firms in the sample limits the generalizability of the findings.Practical implicationsFirms' attitudes toward regulatory risk and their respective risk and slack management strategies could be used to detect fraud early on before such firms transgress from the realm of legality to borderline legality and illegality.Originality/valueSome contributions of the study are: it shows that a firm's fraud tendency or regulatory risk behavior is associated with the type of slack accumulated and available in the firm, regulatory risk‐averse companies take less managerial and bankruptcy risks, and earn higher evaluations from auditors, it demonstrates that regulatory risk‐averse companies differ from regulatory risk neutral companies.
Automated account reconciliation using probabilistic and statistical techniques
Authors: Chew Peter A. , Robinson David G. 
Published: September 2012

PurposeThe purpose of the present paper is to investigate how methods from statistics, natural language processing, information theory, and other scientific fields can be brought to bear on account reconciliation. Practically, the goal is to reduce the number of labor hours it takes to complete a task which is widespread in various subfields of accounting including fraud investigation.Design/methodology/approachIn this paper, the authors explore novel applications of data mining techniques from natural language processing and statistics to a particular account reconciliation problem. The authors are careful to avoid ad hoc heuristics and instead work with techniques that are theoretically justifiable; this means the techniques should be extensible (subject to appropriate modifications) to problem variants other than those that are explicitly considered here. The authors evaluate their techniques based on precision and recall – standard measures from the field of information retrieval.FindingsThe paper finds that with careful tuning, it is possible to achieve near 100 percent precision (suggesting that the technique is highly accurate compared with an expert human reconciliation clerk) and close to 100 percent recall.Originality/valueThe current approach, unlike many previous approaches, looks to general principles of information theory rather than relying on heuristics which may work for one problem but not another. This approach is therefore highly general, and would apply to virtually any kind of accounting data (including even data where transaction descriptions are in a language other than English).
Flying under the radar: social engineering
Authors: Brody Richard G. , Brizzee William B. , Cano Lewis 
Published: September 2012

PurposeOne of the key components to fraud prevention is strong internal controls. However, the greatest threat to an organization's information security is the manipulation of employees who are too often the victims of ploys and techniques used by slick con men known as social engineers. The purpose of this paper is to help prevent future incidents by increasing the awareness of social engineering attacks.Design/methodology/approachA review of the more common social engineering techniques is provided. Emphasis is placed on the fact that it is very easy for someone to become a victim of a social engineer.FindingsWhile many organizations recognize the importance and value of having strong internal controls, many fail to recognize the dangers associated with social engineering attacks.Practical implicationsIndividuals and organizations remain vulnerable to social engineering attacks. The focus on internal controls is simply not enough and is not likely to prevent these attacks. Raising awareness is a good first step to addressing this significant and potentially dangerous problem.Originality/valueThis paper provides a concise summary of the most common social engineering techniques. It provides additional evidence that individuals need to better understand their susceptibility to becoming a victim of a social engineer as victims may expose their organizations to very significant harm.
Paramedic empathy levels: results from seven Australian universities
Authors: Williams Brett , Boyle Malcolm , Brightwell Richard , Devenish Scott , Hartley Peter , McCall Michael , McMullen Paula , Munro Graham , O'Meara Peter , Webb Vanessa 
Published: September 2012

PurposeThe purpose of this paper is to assess the extent of empathy in paramedic students across seven Australian universities.Design/methodology/approachA cross‐sectional study was carried out using a paper‐based questionnaire employing a convenience sample of first, second, and third year undergraduate paramedic students. Student empathy levels were measured using a standardised self‐reporting instrument: the Jefferson Scale of Physician Empathy‐Health Profession Students (JSPE‐HPS).FindingsA total of 783 students participated in the study, of which 57 per cent were females. The overall JSPE‐HPS mean score was 106.74 (SD=14.8). Females had greater mean empathy scores than males 108.69 v 103.58 (p=0.042). First year undergraduate paramedic mean empathy levels were the lowest, 106.29 (SD=15.40) with second year's the highest at 107.17 (SD=14.90).Originality/valueThe overall findings provide a framework for educators to begin constructing guidelines focusing on the need to incorporate, promote and instil empathy into paramedic students in order to better prepare them for future out‐of‐hospital healthcare practice.
From Police Authorities to Police and Crime Commissioners
Authors: Raine John W. , Keasey Paul 
Published: September 2012

PurposeThe purpose of this paper is to reflect on the opportunities and challenges provided by the introduction of Police and Crime Commissioner (PCC), and particularly the prospects for enhanced public accountability of policing as a result. It considers how the new accountability framework might work in practice and in comparison with the existing arrangements of Police Authorities and highlights the key accountability relationships on which success is likely to depend.Design/methodology/approachThe paper draws on a range of published research on public accountability and applies the key ideas to the particular context of police governance and accountability.FindingsWhile the plans for directly elected PCCs have proved controversial, the overall view is that the new approach to police governance deserves its chance because it seems to offer at least some potential for stronger public accountability. Much depends on the three key accountability relationships and probably it will take some time for clear, significant and lasting impacts to show themselves. But in four years time, when the next round of elections are due, the nature of the challenge of injecting more effective public accountability into policing will be better understood.Originality/valueThe paper offers conceptual insights on the governance and accountability framework for policing, both as currently exists and as is intended with directly elected PCCs. It also highlights the three key accountability relationships which lie at the heart of the new arrangements and upon which success, to a large extent, will depend.