bluuebunny/crossref_metadata_2025_split huggingface dataset:
Scanning the information infrastructure of Pakistan
Authors: Shafique Farzana , Mahmood Khalid 
Published: November 2012

PurposeThis paper is part of a doctoral research which aimed at proposing a national information system for educational administrators in Pakistan. However, this paper only aims at identifying what an information system is composed of and does; defining the information infrastructure (i.e. libraries/information centers and networks) needed for the development of a national educational information system; identifying the nature and design of the information infrastructure in Pakistan; and ascertaining the problems and gaps existing in the information infrastructure of Pakistan and why they exist.Design/methodology/approachThe study is based on review of the available literature. For the literature search, valid sources of published and unpublished information were consulted (i.e. books, journal articles, reports, conference/workshop proceedings, theses and dissertations).FindingsMany library/information centers and information networks are working in the educational domain of Pakistan. The position of academic, national and special libraries is also presented in this review. The basic weakness traced in this review is in the infrastructure of library/information centers and information networks and disintegration of available information sources. The information does exist within libraries/information centers and information networks but the educational administrators have problems in tracing this information. As a result, available information is not being utilized properly in educational planning and development in Pakistan. There is a need to pool the existing information sources, services and networks in one place to form a well‐integrated information system that may provide a holistic and complete overview of education enterprise for realistic planning and resource allocation.Originality/valueThis paper is the first to present the current position of the available libraries/information centers and information networks within the educational domain of Pakistan. Such a review may help the designers of educational information systems.
Making management accounting research more useful
Authors: Merchant Kenneth A. 
Published: November 2012

PurposeThe purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners.Design/methodology/approachThe paper discusses the causes and consequences of the problem, and possible remedies.FindingsThe causes of the problem, and hence also the remedies, are related to choice of topics, research design, and writing and dissemination of findings; researchers are forced into choices that lead to less useful research by the research evaluation standards used by the major accounting journals and university professor evaluation practices.Originality/valueWhile this general problem of lack of research usefulness has been discussed at some length in other areas of management, the issue has not received much attention in the management accounting community, other than with a few calls for more field research. However, getting out into the field more to do research addresses only one part of this important failure.
Wemustovercome the controversial relationship between management accounting research and practice
Authors: Murray Lindsay R. 
Published: November 2012

PurposeThe purpose of this paper is to expand on some of the points made in Ken Merchant's paper (this issue) in connection with the research‐practice gap.Design/methodology/approachAiming to be provocative for the purpose of evoking further discussion, this commentary adopts the perspective that some deeply rooted misconceptions about the nature and production of scientific knowledge underpin the research‐practice gap.FindingsThere are three key findings. First, contrary to popular belief, practical knowledge does not simply derive from basic (“scientific”) knowledge “trickling down” to practice; instead, basic knowledge needs to betransformedinto a theory or phronesis of management accounting in a manner that reflects the context and purpose of organizations. Practical knowledge therefore becomes a distinct and rigorous mode of knowing in its own right, no less important than basic knowledge. Second, the adoption of field research or the case study method may be the only way to overcome all of the dimensions associated with the “data problem” existing in management accounting. Finally, a strong argument can be made to suggest that the research‐practice gap and its epistemological underpinnings not only impede the discipline's ability to carve out its own unique intellectual identity (Malmi and Granlund), but they also explain the discipline's inability to produce a cumulative body of knowledge.Originality/valueThe paper suggests that a key step, among others, in addressing the researcher‐practitioner gap is the need to overcome philosophical misconceptions about the nature and production of scientific knowledge. This perspective has not received significant coverage in accounting.
A closer look into the employee influence
Authors: Jønsson Thomas , Jeppe Jeppesen Hans 
Published: November 2012

PurposeThe purpose of this study is to elucidate the relationship between perceived employee influence and organizational commitment by applying a multidimensional approach that includes influence perceived to stem from the individual and the team, as well as affective and normative commitment.Design/methodology/approachA total of 526 out of a population of 732 employees (72 percent reply rate) from four Danish companies in different industries and with different types of teams participated in the questionnaire study.FindingsResults of bootstrapping mediation analyses reveal that a relationship between perceived influence of the team and affective commitment is fully mediated by perceived individual influence. Results of multiple regression analyses show a positive relationship between team and individual influence, and that normative commitment moderated the relationship negatively. The results are to suggest that influence of the team may stimulate employees’ individual influence, and in turn their affective commitment, if their normative commitment is not very high.Research limitations/implicationsGeneralization of the results to cultures, which are dissimilar to the Danish should be cautiously considered and further studies are needed to elucidate causality between the variables.Originality/valueThe identification of normative commitment as a variable that can potentially hinder that employees experience their teams to enhance their individual freedom elucidates the conditions that may be behind different current findings in the literature. The finding that suggests that employees need to perceive that they benefit from their team's influence in order to feel more affective committed to their organization adds to knowledge about team work's possible effects for employee attitudes.
Impact of performance appraisal justice on employee engagement: a study of Indian professionals
Authors: Gupta Vishal , Kumar Sushil 
Published: November 2012

PurposePerformance appraisal is one of the most important human resource management practices as it yields critical decisions integral to various human resource actions and outcomes. The purpose of this paper is to explore the relationship between perceptions of performance appraisal fairness and employee engagement in the Indian business context.Design/methodology/approachThe study was conducted in two parts. The first part explored the relationship between justice perceptions and a one‐dimensional conceptualization of engagement. The second part explored the relationship between justice perceptions and a three‐dimensional conceptualization of engagement. The relationships between justice perceptions and engagement were analyzed using zero‐order correlations and hierarchical regression analysis.FindingsThe study findings suggest a significant positive association between distributive and informational justice dimensions and employee engagement. Distributive justice and informational justice dimensions were found to have a stronger impact on employee engagement conceptualized as antipode of burnout.Research limitations/implicationsThe research was cross‐sectional and so any inferences regarding causality are limited. All responses on engagement and justice scales are from self‐report measures and it is likely that method variance inflated the relationships among these variables.Practical implicationsPsychometrically valid scales for performance appraisal justice and engagement were developed and tests of relationships between them have been established. The study suggests that distributive and informational justice perceptions during a performance appraisal session lead to enhanced engagement among employees.Originality/valueThe study tests the relationship between performance appraisal justice and employee engagement in the Indian context. A significant positive relationship between some performance appraisal justice dimensions and engagement has been established. To the best of the authors’ knowledge, such a study is the first of its kind undertaken in the Indian context.
Evaluating Chris Argyris's ideas: an Islamic perspective
Authors: Fontaine Rodrigue , Oziev Gapur , Hassan‐Hussein Hussein 
Published: November 2012

PurposeThe purpose of this paper is to investigate Chris Argyris's ideas from an Islamic perspective.Design/methodology/approachThe main approach is a literature review combined with an analysis based on Islamic principles. At the end, there is a short case study that demonstrates the possible application for practitioners.FindingsChris Argyris's work touches on a fundamental point: the lack of congruence between espoused values and theories‐in‐use. Such incongruence is amplified by the existence of organizational defense routines. From an Islamic perspective, such an incongruence is very problematic. The paper discusses two mechanisms in the Islamic tradition – sincerity to others and mutual consultation – to overcome this problem. The case study also suggests that more modern techniques can be useful as well. The implications for management education are discussed.Research limitations/implicationsIt is proposed that the points raised by Chris Argyris should be taken very seriously by all researchers. Generally, it is proposed that management education should concern itself more with the congruence between values and behaviour.Practical implicationsThe case study demonstrates that there are techniques that can be used to overcome organizational defence routines.Originality/valueThis is the first time Argyris's ideas have been examined from an Islamic perspective.
Research on the computational model for carbon emissions in building construction stage based on BIM
Authors: Li B. , Fu F.F. , Zhong H. , Luo H.B. 
Published: November 2012

PurposeThe purpose of the paper is to marshal the carbon sources, and explore a computational model to calculate the buildings’ carbon emissions by using building information modeling (BIM) techniques. The study aims to integrate the BIM techniques with the carbon emission and energy analysis tools, which can provide a more exact quantification result.Design/methodology/approachTo define the scope of this study, several standards or regulations have been comparatively analyzed. The BIM technique has also been used to establish the computational model of carbon emissions, including the calculation principle, the basic database, and each process of modeling. Finally, a case study is given to test the theoretical study.FindingsThe paper provides a quantitative calculation method for the carbon emissions of buildings, and suggests an approach to integrate the BIM techniques with the low carbon research. This allows the quantity of material consumption and carbon emission to be calculated in real time during the whole construction process.Research limitations/implicationsBecause of the chosen American database, the calculation results may lack generalizability. Therefore, the approach of establishing a universal database of carbon emission coefficients will be the next key point.Practical implicationsAs this research shows, there is a need for an advanced calculation method to evaluate the buildings’ carbon emission exactly by BIM techniques, which also provides a basis to establish the regulation of carbon transaction tax in the future.Originality/valueThis paper fulfils an identified need to calculate the carbon emission during the buildings’ construction stage, so that better decisions can be made to optimize the construction plan and choose the low emission materials properly.
Auditor industry specialization, board governance, and earnings management
Authors: Sun Jerry , Liu Guoping 
Published: November 2012

PurposeThe purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board independence is more or less effective in constraining earnings management for firms audited by industry specialists than for firms audited by non‐specialists.Design/methodology/approachThe US data were collected from the RiskMetrics Directors database and the Compustat database. Regression analysis was used to test the research proposition.FindingsIt was found that earnings management is more negatively associated with board independence for firms audited by industry specialists than for firms audited by non‐specialists, consistent with the notion that there is a complementary relationship between auditor industry specialization and board governance. The findings suggest a positive interaction effect of auditor industry specialization and board governance on accounting quality.Originality/valueThis study contributes to the literature by documenting explicit evidence that high quality boards can be more effective through hiring industry specialist auditors. This study also suggests that it may be worth investigating the interaction effect among different corporate governance mechanisms on accounting quality.
From the stakeholder viewpoint: designing measurable objectives
Authors: Kenny Graham 
Published: November 2012

PurposeThis article seeks to review how objectives are conventionally designed for organizations before detailing a new and proven approach based on the author's many years of research and consulting experience. The practical situation on which the article aims to focus is strategic planning, a process in which CEOs, middle managers and directors on boards find themselves frequently involved.Design/methodology/approachThe outlined objective‐setting methodology is the result of more than two decades of action research. The author has worked with organizations across all sectors – private, public and not‐for‐profit – to develop meaningful and measurable objectives during the course of designing their strategic plans.FindingsMost organizations flounder when it comes to objective setting. They come up with lists of objectives that are a mixture of quantified and non‐quantified items or restatements of mission, vision and values; they are often vague and general and are assembled as one undifferentiated block, i.e. not segmented according to an organization's key stakeholders. No wonder managers find the conventional process of objective‐setting both frustrating and ineffective. In contrast, the author has found that the approach outlined in this article engages participants and produces clear and measurable outcomes.Originality/valueOrganizations in all sectors – business, government and not‐for‐profit – can benefit greatly by re‐thinking their current practices and changing the way they go about designing their objectives. The approach outlined herein has solved many conceptual and practical problems managers face and led to the design of organization objectives that really shape precise strategies.
Inkjet printing of conductive materials: a review
Authors: Cummins Gerard , Desmulliez Marc P.Y. 
Published: November 2012

PurposeThe purpose of this paper is to present an exhaustive review of research studies and activities in the inkjet printing of conductive materials.Design/methodology/approachThis paper gives a detailed literature survey of research carried out in inkjet printing of conductive materials.FindingsThis article explains the inkjet printing process and the various types of conductive inks. It then examines the various factors that affect the quality of inkjet printed interconnects such as printing parameters, materials and substrate treatments. Methods of characterising both the inkjet printing process and the electrical properties of printed conductive materials are also presented. Finally relevant applications of this technology are described.Originality/valueInkjet printing is currently one of the cheapest direct write techniques for manufacturing. The use of this technique in electronic manufacturing, where interconnects and other conductive features are required is an area of increasing relevance to the fields of electronics manufacturing, packaging and assembly. This review paper would therefore be of great value and interest to this community.
Sensory description labels for food affect consumer product choice
Authors: Swahn Johan , Mossberg Lena , Öström Åsa , Gustafsson Inga‐Britt 
Published: November 2012

PurposeThis observational study set out to investigate the effect of sensory description labels on consumer choice of apples in a grocery retail store.Design/methodology/approachAn independent observation study was conducted in a retail grocery store setting. A total of 1,623 consumers were observed over a four‐day period in four different sessions, each using three apple varieties (JONAGOLD, INGRID MARIE, and ELISE). Marketing strategies differed between the sessions as follows: sort name labelling only, sort name and sensory description labelling, sort name and sensory semantic description labelling, and sort name labelling and allowing consumers to taste the apples before choosing.FindingsConsumer product choice was affected by the sensory description labels. When only the sort name was given on the label, the consumers tended to choose INGRID MARIE, which has a strong sort name. With the addition of sensory description labels, the consumer choice shifted to ELISE, which had been chosen with a low frequency when only sort name was given, but was chosen with a high frequency when sensory description labelling was used.Research limitations/implicationsThe study was limited to red apples and one national market.Practical implicationsPractitioners, managers, and marketers may benefit from using proper sensory labelling as a marketing tool for various food products, such as apples, in a grocery retail store.Originality/valueThis study shows the importance and value of sensory description label marketing for food products in grocery retail stores. Little attention has previously been paid to the research area within sensory marketing communication concerning the interplay of sensory perception of food and the formulation of marketing labels, or taste marketing. This paper also addresses the possible interaction between the disciplines of sensory and marketing science.
Roadmap for implementation of BIM in the UK construction industry
Authors: Khosrowshahi Farzad , Arayici Yusuf 
Published: November 2012

PurposeBuilding information modelling (BIM) implementation is a major change management task, involving diversity of risk areas. The identification of the challenges and barriers is therefore an imperative precondition of this change process. This paper aims to diagnose UK's construction industry to develop a clear understanding about BIM adoption and to form an imperative step of consolidating collective movements towards wider BIM implementation and to provide strategies and recommendations for the UK construction industry for BIM implementation.Design/methodology/approachThrough comprehensive literature review, the paper initially establishes BIM maturity concept, which paves the way for the analysis via qualitative and quantitative methods: interviews are carried out with high profile organisations in Finland to gauge the best practice before combining the results with the analysis of survey questionnaire amongst the major contractors in the UK.FindingsThe results are established in the form of the initial phase of a sound BIM implementation guidance at strategic and operational levels. The findings suggest three structured patterns to systematically tackle technology, process and people issues in BIM implementation. These are organisational culture, education and training, and information management. The outcome is expressed as a roadmap for the implementation of BIM in the UK entailing issues that require consideration for organisations to progress on the BIM maturity ladder.Practical implicationsIt paves a solid foundation for organisations to make informed decisions in BIM adaptation within the overall organisation structure.Originality/valueThis research consolidates collective movements towards wider implementation of BIM in the UK and forms a base for developing a sound BIM strategy and guidance.
Attitudes towards accounting: differences between Australian and international students
Authors: Jackling Beverley , de Lange Paul , Phillips Jon , Sewell James 
Published: November 2012

PurposeThe purpose of this paper is to identify the underlying motivations of Australian and international students for studying accounting and entering the accounting profession.Design/methodology/approachThe study reports results from a cohort of second‐year accounting students drawing on the theory of reasoned action (TRA) to assess intentions and behaviours in making decisions, particularly in relation to employment choice. The study utilises a validated attitude to accounting scale (AAS) which measures how the accounting profession is viewed by students generally, and more specifically, differences in attitudes towards accounting and the accounting profession between Australian and international students.FindingsThe study finds that students have a positive attitude towards accounting as a profession. However, there are significant differences between Australian and international students' levels of interest in accounting and attitudes towards the work of accountants.Research limitations/implicationsIt is recognised that the differences in attitudes towards accounting between Australian and international students may be linked with motivations to pursue accounting based on personal, cultural and social influences. A limitation of the study is that international students are treated as a homogeneous group.Practical implicationsThe findings of the study have implications for marketing accounting education internationally; in particular, acknowledging the impact of different attitudes towards accounting by international students.Originality/valueThe study not only addresses motivation to study accounting but also attitudes towards the accounting profession. By applying the TRA, the study has identified that government policy may influence motivation of international students towards accounting and the accounting profession.