bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do switching barriers in the retail banking industry influence bank customers in different age groups differently?
Authors: Tesfom Goitom , Birch Nancy J. 
Published: July 2011

PurposeThe purpose of this paper is to examine whether switching barriers in the retail banking industry affect different age groups differently.Design/methodology/approachQuestionnaires were administered to 188 bank customers of different age groups, measuring their perception of variables related to relational benefits, switching costs, availability and attractiveness of alternatives, service recovery and retention.FindingsResults from independent two‐sample t‐tests and logistic regression support all five hypotheses, confirming that young and older bank customers differ significantly in their perception of switching barriers: relational benefits, switching costs, availability and attractiveness of alternatives, service recovery and the duration of time they intend to end their relationship with their banks.Research limitations/implicationsThis study was conducted among employees of two higher education institutions. Thus, further research needs to test the research results in a diverse population.Practical implicationsSince younger customers are more likely to change their banks easily, if retail banks want to retain younger customers they need to offer more meaningful incentives to younger customers than they offer to older customers. In terms of practice the findings in this research highlight the need for managers to design different switching barrier packages for each customer age group.Originality/valueResearchers in the past have found a close association between customer age and bank product usage and have shown that switching barriers play an important role in binding the customer to the service organization. However this research not only validates the switching barrier variables that affect different age groups differently but also elevates the role of age in banks switching barrier design.
Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China
Authors: Shafer William E. , Simmons Richard S. 
Published: July 2011

PurposeThe purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China.Design/methodology/approachThe study is based on a field survey of practicing public accountants.FindingsAs hypothesized, certain dimensions of ethical culture had highly significant effects on intentions to engage in aggressive tax minimization strategies. Cultures characterized by strong ethical norms and incentives for ethical behavior significantly reduced the reported likelihood of engaging in unethical behavior in a high moral intensity case. In a low moral intensity case, intentions to engage in questionable behavior were significantly higher when participants felt that top managers in their firm were unethical and rewarded unethical behavior. Relativism judgments (judgments of what is traditionally or culturally acceptable or acceptable to one's family) emerged as the strongest determinant of behavioral intentions across both cases. Participants also appeared highly sensitive to questions regarding what is traditionally or culturally acceptable in Chinese tax practice.Originality/valueThis is the first study of ethical decision making among tax practitioners in mainland China, and the findings add to a growing body of literature documenting the significant effects of organizational ethical context on public accountants' decision making processes. This has important implications for CPA firms, suggesting that proactive steps should be taken to promote supportive ethical contexts. The findings for the effects of relativism judgments raise concerns regarding the ethical decisions of Chinese tax practitioners, implying they are likely to engage in unethical behavior if they feel such behavior is common in their cultural environment.
Writing masters and accountants in England
Authors: R. Edwards John , Anderson Malcolm 
Published: July 2011

Purpose
– The purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies. It aims to do so by focusing on attempts made by writing masters and accountants to establish a recognisable persona in the public domain, in England, during the seventeenth and eighteenth centuries, and to enhance that identity by behaving in a manner designed to persuade the public of the professionalism associated with themselves and their work.

Design/methodology/approach
– The study is based principally on the contents of early accounting treatises and secondary sources drawn from beyond the accounting literature. Notions of identity, credentialism and jurisdiction are employed to help understand and evaluate the occupational history of the writing master and accountant occupational group.

Findings
– Writing masters and accountants emerged as specialist pedagogues providing the expert business knowledge required in the counting houses of entities that flourished as the result of rapid commercial expansion during the early modern period. Their demise as an occupational group may be attributed to a range of factors, amongst which an emphasis on personal identity, the neglect of group identity and derogation of the writing craft were most important.

Research limitations/implications
– The paper highlights Early English Books Online (available at: http://eebo.chadwyck.com/home), Eighteenth Century Collections Online (available at: www.gale.cengage.com/DigitalCollections/products/ecco/index.htm) and the seventeenth and eighteenth century Burney Collection Newspapers as first class electronic resources now available for studying accounting history from the sixteenth century through to the eighteenth century.

Originality/value
– The paper advances knowledge of accounting history by: profiling commercial educators active in England in the early modern period; studying the devices they employed to achieve upward social and economic trajectory; explaining the failure of an embryonic professionalisation initiative; and demonstrating the contingent nature of the professionalisation process.
Re‐engineering pre‐employment check‐up systems: a model for improving health services
Authors: Abdel Hakim Rateb Said , Abdel Razek El Nouman Azza , Abdel Hakim Rateb Moshira , Naguib Asar Mohamed , Mohammed El Amin Ayman , abdel Aziz Gad Saad , Salah Eldin Mohamed Mohamed 
Published: July 2011

PurposeThe purpose of this paper is to develop a model for improving health services provided by the pre‐employment medical fitness check‐up system affiliated to Egypt's Health Insurance Organization (HIO).Design/methodology/approachOperations research, notably system re‐engineering, is used in six randomly selected centers and findings before and after re‐engineering are compared. The re‐engineering model follows a systems approach, focusing on three areas: structure, process and outcome. The model is based on six main components: electronic booking, standardized check‐up processes, protected medical documents, advanced archiving through an electronic content management (ECM) system, infrastructure development, and capacity building. The model originates mainly from customer needs and expectations.FindingsThe centers' monthly customer flow increased significantly after re‐engineering. The mean time spent per customer cycle improved after re‐engineering – 18.3±5.5 minutes as compared to 48.8±14.5 minutes before. Appointment delay was also significantly decreased from an average 18 to 6.2 days. Both beneficiaries and service providers were significantly more satisfied with the services after re‐engineering. The model proves that re‐engineering program costs are exceeded by increased revenue.Research limitations/implicationsRe‐engineering in this study involved multiple structure and process elements. The literature review did not reveal similar re‐engineering healthcare packages. Therefore, each element was compared separately.Practical implicationsThis model is highly recommended for improving service effectiveness and efficiency.Originality/valueThis research is the first in Egypt to apply the re‐engineering approach to public health systems. Developing user‐friendly models for service improvement is an added value.
Homegrown process improvement employing a change message model
Authors: Hammond Gregory D. , Gresch Eric B. , Vitale Dean C. 
Published: July 2011

PurposeThe purpose of this paper is to provide a framework for the employee‐led development of a planned organizational change.Design/methodology/approachThe authors, as action researchers, aid a large public sector organization through the diagnosis and planning of an organizational change. The data were collected via mixed method web‐based surveys, while the change development and implementation planning leveraged change‐cynical opinion leaders from within the organization to develop the focal change.FindingsCommunication and participation transformed the cynics into change agents. Furthermore, the described technique can help organizations develop a sense of self‐reliance with regards to problem‐solving capabilities.Originality/valueWhile the importance of communication is well‐known, this effort used change communication as an a priori tool in the development of a planned change. This method enabled team members to focus on helping their peers accept the change in addition to meeting operational requirements. Furthermore, using change cynics as the principal participants in the change development enabled the organization to garner support from its toughest critics.
Interfacial reaction and dissolution behavior of Cu substrate in molten Sn‐3.8Ag‐0.7Cu in the presence of Mo nanoparticles
Authors: Arafat M.M. , Haseeb A.S.M.A. , Rafie Johan Mohd 
Published: July 2011

PurposeIn electronic packaging, when solid copper comes in contact with liquid solder alloy, the former dissolves and intermetallic compounds (IMCs) form at the solid‐liquid interface. The purpose of this paper is to study the effect of the presence of molybdenum nanoparticles on the dissolution of copper and the formation of interfacial IMC.Design/methodology/approachCu wire having a diameter of 250 μm is immersed in liquid composite solders at 250°C up to 15 min. Composite solder was prepared by adding various amount of Mo nanoparticles into the Sn‐3.8Ag‐0.7Cu (SAC) solder paste. The dissolution behavior of Cu substrate is studied for SAC and Mo nanoparticles added SAC solders. The IMCs and its microstructure between the solder and substrate are analyzed by using conventional scanning electron microscope (SEM) and field emission SEM. The elemental analysis was done by using energy‐dispersive X‐ray spectroscopy.FindingsGenerally, the dissolution of the substrate increases with increasing immersion time but decreases with the increase of the content of Mo nanoparticles in the solder. The IMC thickness increases with increasing the reaction time but Mo nanoparticles can hinder the growth of IMC layer. The presence of Mo nanoparticle is found to be effective in reducing the dissolution of copper into SAC solder.Originality/valueThe paper shows that molybdenum nanoparticles in liquid SAC solders have a prominent effect on the substrate dissolution rate and the interfacial IMC between the SAC solder and copper substrate.
Records management in English local government: the effect of freedom of information
Authors: Shepherd Elizabeth , Stevenson Alice , Flinn Andrew 
Published: July 2011

PurposeUniversity College London (UCL) ran a research project over 12 months in 2008‐2009, funded by the UK Arts and Humanities Research Council, which examined what the impact of the UK Freedom of Information (FOI) Act 2000 had been on records management services in local government. This paper aims to report on some of the findings of the study, with a focus on the practical records management issues.Design/methodology/approachThe research considered the three perspectives of records managers: institutional FOI; policy managers; and FOI requestors and user communities. Following an extensive literature review, qualitative research methods were used to gather data, specifically semi‐structured interviewing of 27 individuals from 19 different institutions in London and the South East of England and with 11 requestors.FindingsThe findings reported in this paper focus on records services in local government, in particular their organisational location and status, and aspects of the management of current and non‐current records, including those in digital formats.Research limitations/implicationsThis paper is one of the outputs of a grant‐funded project, which documents the results of research in FOI from a records management perspective and makes a contribution to the wider debate about access to information. It attempts to survey user responses, which has been an overlooked aspect of other FOI and records management research.Practical implicationsThere are some implications for good practice in records management policy and systems and in the location of records functions in local government.Originality/valueLocal government is an under‐researched field in respect of information management and FOI, when compared with other parts of the public sector, and this is therefore a significant contribution to knowledge in this field.
Retail promotions and information sharing in the supply chain: a controlled experiment
Authors: Tokar Travis , Aloysius John A. , Waller Matthew A. , Williams Brent D. 
Published: July 2011

PurposeCommunication between supply chain partners is critical for replenishment decision making. Decision support systems still require significant human decision making with regard to replenishment when promotions are involved. The purpose of this paper is to study the impact of the sharing of information about the magnitude and timing of retail promotions on cost efficiency in the supply chain. The authors compare performance against theoretical benchmarks and draw conclusions significant to managers.Design/methodology/approachThe subjects in Study 1, 30 undergraduate students at a large, US university, completed the experiment in a single session lasting approximately 60 minutes. The experiment involved a simple, multi‐period replenishment task, played as individuals, that was somewhat like the newsvendor game. Subjects in the experiment employed in Study 2 were senior‐level members of multiple departments from a large consumer products manufacturer in the USA. Participating departments included sales, operations, and supply chain. Self‐reported questionnaires revealed that the average subject had 15 years of experience with supply chain issues and seven years of experience with replenishment. The study was conducted in a single session, lasting approximately two hours, at the corporate headquarters of the participating company. In this experiment, 76 unique subjects participated.FindingsResults from the single‐echelon study reveal the cost‐reducing effect of knowing the magnitude and timing of demand generated by a promotion. However, the poor performance, compared with the theoretical benchmarks, by respondents in the multi‐echelon study, even when the lead time per node is half that of the single‐echelon case and the subjects were experienced managers, highlights the complexity of the task that results from a lack of coordination.Practical implicationsBillions of dollars are spent on retail promotions each year. The management of the forecasting and replenishment of inventory for such promotions is difficult to automate and requires significant human decision making. The paper explores some key issues that are important in the replenishment decision‐making scenario when a promotion is involved.Originality/valueAlthough the most obvious managerial recommendation for reducing the coordination and planning problems associated with promotions is simply to communicate more, the authors' research also suggests it may not be enough to alter performance. The results suggest that while communication is helpful, coordination may represent a more serious challenge.
Organizational structure and logistics service innovation
Authors: Daugherty Patricia J. , Chen Haozhe , Ferrin Bruce G. 
Published: July 2011

PurposeThe purpose of this paper is to examine how organizational structural factors (namely decentralization, formalization, and specialization) influence a firm's logistics service innovation capability and firm performance.Design/methodology/approachA conceptual model is proposed combining the Strategy‐Structure‐Performance framework and the Resource‐Based View of the firm. Empirical survey data were collected in the Chinese electronics manufacturing industry, and structural equation modeling is performed to assess measures and test the hypothesized relationships.FindingsIn the current research context, both decentralization and formalization were found to be positively related to a firm's logistics service innovation capability, although the formalization was originally proposed to have negative impact on logistics service innovation capability. However, specialization was not a significant predictor according to our results. A positive relationship between logistics service innovation capability and market performance is also confirmed.Research limitations/implicationsIn order to improve the validity of the study by eliminating external factors, the study was conducted in a single industry in one country. Therefore, study results should be interpreted and applied with caution, and future research should replicate the tests in different contexts or extend the current study by including other relevant factors.Practical implicationsAt a time when market environment is extremely competitive and unstable and service becomes a key differentiator, it is critical for firms to better understand and manage controllable internal factors, organizational structure in this context, to enhance service innovation capability, thus achieving better performance.Originality/valueThis study makes a contribution to the limited yet important knowledge base regarding logistics service innovation.
Institutional entrepreneurship capabilities for interorganizational sustainable supply chain strategies
Authors: Peters Nils J. , Hofstetter Joerg S. , Hoffmann Volker H. 
Published: July 2011

PurposeThe purpose of this paper is to address the implementation of proactive interorganizational sustainable supply chain strategies by empirically exploring the relationship between key (inter‐)organizational resources of the initiating company and the establishment of widely accepted voluntary sustainability initiatives.Design/methodology/approachThe study is built on comparative case studies as well as literature on institutional entrepreneurship and the resource‐based view.FindingsThe authors identify capabilities that enable the creation and establishment of company‐driven voluntary sustainability initiatives – namely external stakeholder integration, cross‐functional integration, the management of loosely coupled business units, supply chain implementation, process improvement and cultural framing.Originality/valueWith this study, the authors introduce institutional entrepreneurship theory to supply chain management literature and show that institutional entrepreneurship theory may contribute to the question of how organizations implement their interorganizational sustainable supply chain strategies. Specifically, the study derives propositions for key resources enabling the establishment of voluntary sustainability initiatives widely accepted by participants as well as initiative‐external stakeholders.
Do shopping events promote retail brands?
Authors: Leischnig Alexander , Schwertfeger Marko , Geigenmueller Anja 
Published: July 2011

PurposeThis paper aims to investigate the impact of in‐store events on customers' attitudes toward the retail brand.Design/methodology/approachThe authors develop and empirically test a model of event image, event satisfaction, and retail brand attitudes using structural equation modelling. The paper draws its empirical information from a survey of customers of a cosmetics retailer.FindingsThe results provide strong empirical evidence for the role of in‐store events in retailing, as they reveal significant support for three of the four hypothesised relationships. More precisely, the results show significant effects between an event's image and customers' satisfaction with the event. Further, the results show a positive relationship between customers' satisfaction with the event and their attitudes toward the retail brand.Originality/valueRetailers increasingly use in‐store events to provide customers with a unique shopping experience and differentiate themselves from competitors. The present paper highlights the important role of events as communication measures in retailing by empirically investigating the impact of in‐store events on customers' retail brand evaluation.
Environmental retail supply chains: when global Goliaths become environmental Davids
Authors: Kotzab Herbert , Munch Hilde M. , de Faultrier Brigitte , Teller Christoph 
Published: July 2011

PurposeThe purpose of this paper is to develop a scale that evaluates the environmental elements in retail supply chains and to examine the environmental supply chain management initiatives of the world's largest 100 retailing companies.Design/methodology/approachThe empirical evaluation has been undertaken through an investigative approach applying a web‐scan framework which included the analysis of web sites and publicly published documents such as annual reports and corporate social responsibility reports.FindingsThe authors identified 34 environmental sustainability initiatives which were grouped into eight categories; they refer to “fundamental environmental attitude”, “use of energy”, “use of input material”, “product”, “packaging”, “transport”, “consumption” and “waste”. The level of environmental supply chain management can be characterised as very operational and very short‐term oriented (green operations). Long‐term oriented green design initiatives were hardly observed. Furthermore, the specific environmental activities of three retailers from Denmark, France and the UK were compared.Research limitations/implicationsThe empirical study investigates supply chain operations of retailers and excludes other areas of retail management. The results are based on material that is published by the respective companies and thus do not include internal reports.Originality/valueThe main contribution of this paper is to test the proposition that global retailers follow the path of the “Greening Goliaths”, where environmental sustainability becomes a quasi industry standard for the ecological sustainability transformation of global retailing.