bluuebunny/crossref_metadata_2025_split huggingface dataset:
Ethical leadership and Ba Ling: a survey on the perception of accounting interns in CPA firms
Authors: Liu Guangyou , Wang Xiaohui 
Published: November 2014

Purpose– This paper aims to investigate the relationship between ethical leadership and Ba Ling (霸凌) perceived by Certified Public Accounting (CPA) interns, and the influence of gender factor of leaders and followers on the relation. Moreover, Workplace Ba-Ling (职场霸凌, a derivation of workplace bullying) as a new conceptual idea, specifically extracted from Chinese context, is first taken into consideration.Design/methodology/approach– This research is based on the questionnaire responses of accounting interns enrolled in a university-CPA firms cooperative education programs, and the classical Ethical Leadership Scale and Negative Acts Questionnaire were applied in the survey to get empirical results.Findings– The empirical results reveal the fact that ethical leadership of the audit project teams is negatively related to workplace bullying perceived by the accounting interns working in the CPA firms. No significant impacts were found of the gender factor on workplace bullying and ethical leadership; however, the further breakdown of the gender factor into the four dimensions of the leader – follower gender differences lead to the significant difference of ethical leadership among the four redefined gender difference groups. The ranking order in terms of ethical leadership further proves that female leaders tend to show higher ethicality than male ones.Research limitations/implications– As public accounting industry has acted an important role throughout the drastic Chinese economic growth of more than three recent decades, this paper provides knowledge of the gender-differentiated relationship between ethical leadership and workplace bullying, which implies serious concerns to be given in the varied business and workplace contexts in China and other emerging economies.Originality/value– There has been an increasing literature trend discussing workplace bully in Western business studies; however, rarely has existing literature addresses this kind of issue in the emerging economies like China, where workplace ethics has become a commonly criticized concern with the fast economic growth in recent decades. Additionally, this paper proposes the new Chinese term of Ba Ling corresponding with the Western workplace bullying.
The Transnet pipeline case study
Authors: Maroun Warren , Garnett Robert 
Published: November 2014

Subject area
Financial reporting.

Study level/applicability
Postgraduate (honours and masters in financial reporting).

Case overview
Transnet is the utility company responsible for, inter alia, the operation, construction and management of South Africa's fuel pipeline infrastructure. The company is wholly owned by the South African Government and prepares its financial statements in compliance with International Financial Reporting Standards (IFRS). One of Transnet's capital projects involves the construction of an upgraded multi-fuel pipeline. The expected costs of construction ballooned from ZAR12.6 billion (approximately USD120 million) to ZAR24 billion (approximately USD240 million) over a five-year period. This has raised questions about the prudential management of the company's capital projects and the basis on which the government subsidises Transnet's capital costs. The significant increase in project costs also begs the question: how should the cost of the self-constructed pipeline be accounted for in Transnet's annual financial statements?

Expected learning outcomes
Describe and explain the qualitative characteristics of useful information in terms of the Conceptual Framework (2010) and summarise the framework's key principles. Evaluate these principles, drawing connections between them and the relevant academic theory (as per the prescribed readings), with specific reference to the accounting for self-constructed plant and equipment.

Supplementary materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code
CSS 1: Accounting and Finance
Socio-business responsibility in the Gulf Arab states: the case of the Pearl Initiative
Authors: Kemp Linzi J. , Dunlop Imelda 
Published: November 2014

Subject area
Leadership, international business, financial reporting, entrepreneurship

Study level/applicability
The case study is aimed at undergraduate students at a 300 level.

Case overview
Mr Badr Jafar, co-founder of the Pearl Initiative (PI), is the chief protagonist in this case study set in the Gulf Arab states. He launched this company at the United Nations in September 2010, and the launch was timely, as business leaders were looking to rebuild the global economy following the economic downturn. The Initiative was originally the idea of a number of leading company owners in the countries of the Gulf Cooperation Council (GCC). The company vision is to improve business practices for the benefit of business and society in the future, but the context is one of a highly competitive and secretive business environment. The mission of the PI is to improve private sector corporate culture to one of transparency and accountability. The PI approaches that mission through building a network of business leaders in the GCC, particularly those from the family-owned companies in the private sector. A biography of the founder and the background to the founding of the PI is given, followed by a rationale of the company structure. The potential influence of the network of companies and leaders on the socio-business climate is considered. The specific activities are outlined within the strategy of the PI to address four key business areas: anti-bribery and corruption; corporate governance; corporate reporting; and women in leadership The PI focuses on raising awareness about the potential benefits of social entrepreneurship for business and society. To what extent this relatively new model of business can be successful in the context of the GCC is a case dilemma. Key issues: There are two main issues raised in the case study: the rationale for the relatively new business model of social entrepreneurship and the extent to which PI can modify the past and current GCC business environment by addressing the four business areas.

Expected learning outcomes
Students will be able to: analyze the business case for social entrepreneurship and explain the contribution of PI activities for changing the business environment.

Supplementary materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
CASEN survey: statistical and methodological misleads in key public policy in Chile
Authors: Galasso Flavio , Farías Pablo 
Published: November 2014

Subject area
Discussing statistical error and research design problems and the organizational implications of delivering “good news” at all cost.

Study level/applicability
This case can be used on basic courses of Public Policy, Marketing Research and Quantitative Methods.

Case overview
MIDEPLAN on July 2012 showed the results of the CASEN (Caracterización Socio-Económica or Socio-Economical Characterization) survey of 2011. The results showed that poverty was lowered by 0.6 per cent and was greatly highlighted by the media. Opposition coalition and academics started to ask questions about statistical error, which was not yet known. It was revealed that the government asked Comisión Económica para América Latina y el Caribe (CEPAL), a public organization dependent on the United Nations (UN) that was helping Chile to manage the CASEN survey, to review the results and incorporate a variable “y11,” but academics questioned it due to comparability reasons. The statistical error was revealed and it was 0.8 per cent. On October 2012, CEPAL decided to stop helping Chilean institutions.

Expected learning outcomes
The key analysis and conclusions which should arise as a result of teaching this case are: The relevance of the statistical error as a key component of research to evaluate data; the importance of fully implementing research design and accuracy of every step to reach valid results; analyze and discuss organizational implications of delivering “good news” at all cost.

Supplementary materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email pfarias@unegocios.cl to request teaching notes.
Malaysia Airlines: in search of a sustainable business model
Authors: Tiwari Shalini Rahul , Kainth Jyoti 
Published: November 2014

Subject area
Strategic Management/General Management.

Study level/applicability
MBA/Executive MBA.

Case overview
Malaysia Airlines (MAS) was incorporated in 1937 to operate in Singapore, Kuala Lumpur and Penang. The first period of crisis was witnessed in 1997/1998 due to the Asian Financial Crisis, MAS reported RM 260 million in losses. The airline recovered from the loss and reported profit of RM 461 million in 2004. However, it experienced another loss of RM 1.25 billion in 2005. This lead to implementation of the Business Turnaround Plan 1 in 2006. The Business Transformation Plan 2 was announced in 2008, but the period of losses hit the airline again in 2011. Overall, MAS has witnessed continuous cycle of losses and profits. Despite the turnaround efforts, the airline does not seem to be recovering; is there a safe landing for the troubled airlines?

Expected learning outcomes
The case can be used to illustrate economics and complexities of aviation industry, different business models existing in airline industry, quantitative and qualitative aspects of a turnaround strategy, failure to sustain turnaround efforts, and predicting the future scope for a player in airline industry.

Supplementary materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
Alicia Meneces and the challenges of Aguablanca
Authors: Raufflet Emmanuel , Vera Luz-Dinora 
Published: November 2014

Subject area
Urban poverty, mobilization, leadership, communication

Study level/applicability
This case is intended for graduate/postgraduate and MBA courses that discuss management issues in relation to corporate social responsibility, business and society or global issues. This case was successfully tested in an MBA course on sustainable development. These teaching notes result from this in-class experience.

Case overview
The morning of January 22, 2009. Cali, Colombia – Alicia Meneces was a member of the inaugural panel of the Simposio Internacional: Microfinanzas y Construcción de Paz (International Symposium: Microfinance as a Tool for Peacebuilding). The panel was composed of Álvaro Uribe (President of the Republic of Colombia), Enrique Garcia Rodriguez (President of the Development Bank of Latin America-CAF) and Luis Alberto Moreno (President of the Inter-American Development Bank). Her presence contrasted with that of the other panelists on several accounts: she was the only woman, she was the only panelist with direct and daily experience in poor neighborhoods and she was the only one familiar with the everyday processes of community mobilization in relation to microcredit in underprivileged communities. The case focuses on the message that Alicia Meneces intended to deliver to the audience of the Symposium based on her trajectory as a woman, as a community leader, and as the founder of the first Grameen microfinance institution in Colombia.

Expected learning outcomes
After using this case, students will be able to improve their understanding of poverty traps in developing countries; appreciate the challenges of living in poverty and the mechanisms of poverty production; and understand different forms of leadership.

Supplementary materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
Storm – the story of OrangeInc
Authors: Thakurta Rahul , Rao Umesh Hodeghatta 
Published: November 2014

Subject area
Information Technology Security.

Study level/applicability
The case adds value for management students at all levels, as well as for practitioners. Work experience is not a requirement, as the case will expose some of the fundamental concepts pertaining to the scenario described. Assignment questions are designed from the perspective of teaching this case to a business student audience. The case could certainly be adjusted to fit the needs of students in more technical disciplines.

Case overview
Set in October 2008, the case begins with the dilemmas facing Mr Ramanuj as he and his team from E-Infra Solutions prepared to address the damages caused by a major virus attach at OrangeInc headquarter at Bangalore, India. The virus attack destroyed all the important organizational documents residing on the computer systems and brought its business to a standstill. The catastrophe indicated the need for a comprehensive information technology (IT) security solution which was earlier overlooked by OrangeInc's management.

Expected learning outcomes
To teach the basic concepts of information security, in particular malware, and its impact on the business. To introduce the concepts and the importance of security awareness program. To teach the importance of IT infrastructure technology, process and procedures.

Supplementary materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
Improving health and wellbeing in women's secure services: physical activity, appearance, self-care and body image
Authors: Long Clive , Mason Fiona 
Published: November 2014

Purpose– Lifestyle change to improve physical health is a significant challenge in secure psychiatric hospitals for women. In addition to factors that contribute to an obesogenic environments body image, self-care, self-esteem, and motivational problems compound efforts to increase physical activity and to lose weight. The paper aims to discuss these issues.Design/methodology/approach– Two elements of a comprehensive programme to improve physical health and mental wellbeing are discussed. The first describes the development of a unique role of self-care and body image therapists and an evaluation of the effects of treatment. The second describes initiatives to assess the environmental and therapeutic milieu contingencies that impact on physical activity and to increase engagement in exercise through motivational strategies.Findings– Research within the current settings has resulted in a validation of the role of the self-care and body image therapist. Other evaluations have described the environmental contingencies that impact on physical activity along with strategies to increase exercise participation.Originality/value– While much has to be learnt about how to translate awareness of the value of a healthy lifestyle for women into positive behaviour change the programme described represents part of a comprehensive and long term attempt to evaluate and improve the physical wellbeing of women in secure care.
Overcoming weight bias: promoting physical activity and psychosocial health
Authors: Lou Watkins Patti , Ebbeck Vicki , S. Levy Susan 
Published: November 2014

Purpose– The purpose of this paper is to evaluate Feel WonderFull Fitness (FWF), a program adhering to the Health At Every SizeTM (HAES) paradigm, on larger women's physical activity and psychosocial health. FWF was tailored to overcome barriers based on weight bias.Design/methodology/approach– The study compared “overweight” and “obese” women in FWF to those not currently enrolled in formal exercise programs. Controls were divided into low physical activity (LPA) and moderate physical activity (MPA) conditions based on pretest exercise level. Outcome measures were collected at pretest and three months later at posttest.Findings– FWF participants had the greatest gains in physical activity and demonstrated significantly greater improvements in depression than the LPA group. FWF and the MPA group showed more improved scores on perceived body attractiveness than the LPA group. Scores on an eating disorders measure improved for all groups, but somewhat more so for the FWF group. Improvements occurred in the absence of weight loss or decreases in body mass index and body fat percentage.Research limitation– The study was based on a small, homogenous sample using a quasi-experimental design.Practical implications– The study illustrates HAES strategies that practitioners might incorporate into various health and fitness settings.Social implications– The study highlights weight bias as a social justice issue and as a barrier to physical activity participation for larger women.Originality/value– The study adds to a growing body of literature evaluating HAES approaches, with HAES representing a novel alternative to weight-loss interventions for improving psychosocial health among larger women. It also contributes to the literature on weight bias that has been understudied relative to bias based on other areas of difference.
Training academy puts a shine on Opel
Authors: Pollitt David 
Published: November 2014

Purpose
– The purpose of this paper is to investigate the views of the employees of GM Hellas, the subsidiary of the Opel car manufacturer in Greece, with regard to the training they receive from their employer.

Design/methodology/approach
– It explains that the conclusions are based on the responses of 114 employees and trainees to a survey at Opel’s 22 largest dealers in Greece.

Findings
– It reveals that the training provided by GM Hellas is viewed positively by most employees.

Practical implications
– It indicates that GM Hellas could make greater use of online training, which is both popular and cost-effective.

Social implications
– It highlights how staff development is contributing to the performance of a company that is flourishing, despite the severe economic downturn in Greece.

Originality/value
– Emphasizes the importance of in-company training for business growth and competitiveness.
Deepwater Horizon exposes BP’s PR strengths and weaknesses
Authors: Pollitt David 
Published: November 2014

Purpose
– The paper aims to examine BP’s communications response to the Deepwater Horizon disaster, which caused 11 deaths and a huge oil spillage in the Gulf of Mexico.

Design/methodology/approach
– It draws on such secondary sources as newspapers, audiovisual material and social-network sites.

Findings
– It claims that BP lacked some of the tools needed for an effective communications response to the disaster and that the company made mistakes in, for example, putting out a series of advertisements during the clean-up operation.

Practical implications
– It puts forward the view that companies ought to have a well-rehearsed crisis-communication strategy that they can easily adapt to the particular circumstances of a given disaster.

Social implications
– It looks at some of the things that BP got right, including its Internet response to the crisis.

Originality/value
– It emphasizes the importance of good communication strategies when disaster strikes.
Revealing the costs and consequences of hidden mental illness
Authors: De Lorenzo Mirella 
Published: November 2014

Purpose
– This paper aims to describe how performance management may inadvertently expose employees with a hidden mental illness to disciplinary procedures.

Design/methodology/approach
– It outlines how to manage possible cases of hidden mental illness to ensure HR specialists are providing valuable resources in this area, rather than pursuing a performance-management plan that may be inappropriate and/or ineffectual.

Findings
– It highlights the importance of putting into place policies to deal with the high numbers of employees who make the conscious choice to keep their mental disorder hidden.

Practical implications
– It explains that stigma and shame will often cause employees to remain silent about such illnesses, but when the symptoms of hidden mental disorders affect attendance and/or performance, the organization can consider adopting policies to deal with this area rather than ignoring it.

Social implications
– It reveals that, on average, 20 per cent of employees attend work in any calendar year with a common mental illness.

Originality/value
– It provides useful guidance on dealing with mental illness, which is often hidden.
The importance of clinical leadership in service redesign
Authors: Mulla Abeda , Hewison Alistair , Shapiro Jonathan 
Published: November 2014

Purpose
– The way change occurred at a strategic level and in four clinical services in three hospitals was examined. The purpose of this paper is to report how the hospitals designed and delivered change at organisational and clinical service level to improve services for patients, and the role of clinical leadership in this process.

Design/methodology/approach
– A comparative case study involving semi-structured interviews was undertaken. These involved a range of senior managers in 2009 (n=77), 2011 (n=21) and 2012 (n=29). Interviews with staff involved directly in service delivery were also carried out in 2011 (n=92). The interviews were recorded digitally, transcribed verbatim, and analysed thematically using the Framework Method.

Findings
– The value of, and approach taken to clinical leadership varied across the hospitals and over time. This was affected by the culture and priorities of the organisation. Some strategies for developing clinical leadership were developed, however they were limited. It was expected that capable clinical leaders would emerge, and be supported. Effective clinical leadership during organisational and service change required direct executive or managerial support and relied on clinical “champions”.

Originality/value
– The paper demonstrates that despite the importance of clinical leadership being widely recognized in policy and research, there were no established programmes in place at the hospitals that were studied to support it. Rather there was a reliance on clinical staff coming forward to take on leadership roles as part of organizational efforts to bring about change.
Life cycle and performance among SMEs: Swedish empirical evidence
Authors: Yazdanfar Darush , Öhman Peter 
Published: November 2014

Purpose– This study aims to empirically examine the applicability of the life cycle model of firm performance to growth and profitability among Swedish small- and medium-sized enterprises (SMEs).Design/methodology/approach– Using analysis of variance, multiple analysis of variance and three-stage least square modelling, this study analyses a longitudinal data set covering 26,721 Swedish SMEs in six industries from 2008 to 2011.Findings– The empirical results indicate a clear life cycle performance pattern among the sampled SMEs, and that a six-stage life cycle model is applicable in predicting the performance pattern in terms of growth and profitability. On average, younger SMEs tend to display better performance in terms of growth and profitability than do their older and larger counterparts; moreover, larger SMEs tend to achieve better performance than do smaller ones.Practical implications– The findings help SME managers understand how their decision-making style, strategy and structure can be related to various life cycle stages. Such an understanding may help them improve firm performance over time. Policymakers may find the results useful in coordinating SME support in line with various life cycle stages.Originality/value– To the authors’ knowledge, this study is one of only a few using two performance variables to test the applicability of the life cycle model in a longitudinal and cross-industrial sample.