bluuebunny/crossref_metadata_2025_split huggingface dataset:
Teamwork: effectively teaching an employability skill
Authors: Riebe Linda , Roepen Dean , Santarelli Bruno , Marchioro Gary 
Published: September 2010

PurposeThe purpose of this paper is to present a case study on improvements to professional teaching practice within an undergraduate university business programme to more effectively teach an employability skill and enhance the student experience of teamwork.Design/methodology/approachA three‐phase approach to teaching teamwork was introduced. Tuckman's model of team development was explicitly taught and used as the conceptual framework for the student teamwork process. Assessments were constructively aligned to address team skills and engage students in team processes. A questionnaire was developed to guide team member expectations of teamwork. Two online surveys tracked the development of student team skills and were used in feedback loops for student learners and facilitators. The use of reflective weblogs provided insights to student perspectives.FindingsStudent engagement in teamwork was aided by the use of team surveys to assist students to explicitly make connections with the generic skills underpinning effective teamwork and a questionnaire to establish team norms. The teaching strategies employed developed a greater level of awareness in students, contributing to the development of their team skills.Practical implicationsThe student experience of working in teams can be enhanced by providing a clear, conceptual framework for developing team skills. The teaching practices implemented can be replicated and address student perceptions of working in teams in order to effect positive change and develop transferable team skills.Originality/valueThe case study highlights the applicability of explicitly teaching team skills to positively enhance the student experience in a unique generic skills programme.
Theory and practice: the experience of marketing graduates
Authors: Stephens Simon , Gabriela Balan Camelia , Callaghan Shaun 
Published: September 2010

PurposeThe paper aims to explore the experience of graduates in the workplace. The aim is to study how these experiences differ from the expectations of the graduates and the aspirations of their academics.Design/methodology/approachThe research involved two phases: first, a survey was conducted of marketing academics. This survey examined how the academics conceived the relevance of their teaching strategies to the work environment in small‐to medium‐sized enterprises (SMEs). Second, marketing graduates who are employed by SMEs were interviewed. The interviews explored the experience of graduates in the SME workplace environment.FindingsThe findings from this paper indicate that a graduate's perception of the skills and competencies they will use in the workplace are different to the reality of working in an SMEs.Practical implicationsGraduates need to be cognisant that although academic theory and principles have value in the planning of workplace activities their employers will focus appraisal on the outcomes/outputs of their actions rather than the theoretical basis for these actions. Furthermore, the reality of the workplace is that the application of theory and subject‐specific knowledge is only one element of the activities required by SMEs.Originality/valueThe paper focuses on research that seeks to enhance the understanding of the experience of graduates in the workplace.
Issues in financial accounting and reporting: a Pacific Rim focus
Authors: Lont David , Wong Norman 
Published: September 2010

PurposeThe purpose of this paper is to provide editorial insight into recent developments in financial accounting issues in the Pacific Rim area. The paper aims to focus on the impact of international financial reporting standards (IFRS) and provide a commentary, as well as context, for the papers that appear in this special issue.Design/methodology/approachThe paper reviews and comments on several relevant academic papers and regulatory releases.FindingsThis paper outlines several key developments in the Pacific Rim region since the decision by Australia and New Zealand to adopt IFRS. The proposed adoption of IFRS in other countries is examined, and noted are the successes and tensions that one set of global accounting standards creates. The contributions of four papers are outlined in this special issue to this debate, and provide suggestions for future research.Practical implicationsThis review should be of relevance to academics, the profession, and regulators, by providing academic insights into the current debate about the costs and benefits of IFRS.Originality/valueThis paper offers a contemporary analysis of the success and challenges of IFRS adoption in the Pacific Rim area.
New Zealand operating expense disclosure
Authors: Balshaw Vanessa , Lont David 
Published: September 2010

PurposeThe purpose of this paper is to examine compliance with operating expense disclosure provisions contained in New Zealand approved accounting standards before and after the move to New Zealand equivalents to international financial reporting standards (NZ IFRS). Prior research showed poor disclosure practices and the paper seeks to determine if this has improved under international accounting standards for those who choose to adopt NZ IFRS prior to mandatory adoption.Design/methodology/approachAn empirical archival approach is used. While the sample size of early adopters is small, it does provide the unique ability to control for any temporal effects on disclosure practices.FindingsFull compliance with operating expenses that are mandated such as depreciation, directors and auditor fees under both NZ financial reporting standards (NZ FRS) and NZ IFRS was found. However, unspecified operating expense disclosures are still poor for those using NZ FRS. A substantial improvement was found in unspecified disclosure levels for those companies using the New Zealand equivalent to international accounting standard 1 (NZ IAS 1). However, the results also show areas of concern, for example, 14 per cent of listed companies using NZ IAS 1 did not disclose any unspecified expense items and 27 per cent of listed companies disclosed only one item.Practical implicationsThe results should be of relevance to preparers, analysts and regulators. The preliminary results were provided to the New Zealand Securities Commission. After its own analysis, it issued a statement expressing concern with the high level of unexplained expenses in financial statements.Originality/valueAdequate disclosure is considered a crucial element to help ensure efficient capital markets. The paper provides empirical insights into operating expense disclosure based on the requirements and wording contained within NZ FRS and NZ IFRS.
The impact of IFRS on financial analysts' forecast accuracy in the Asia‐Pacific region
Authors: Seng Cheong Chee , Kim Sujin , Zurbruegg Ralf 
Published: September 2010

PurposeThis paper aims to provide an investigation into whether financial analysts' forecast accuracy differs between the pre‐ and post‐adoption of the international financial reporting standards (IFRS) in the Asia‐Pacific region, namely, for the countries of Australia, Hong Kong and New Zealand. In particular, this study seeks to examine whether the treatment of intangibles capitalized in the post‐IFRS period have positively aided analysts in forecasting future earnings of a firm.Design/methodology/approachPanel data analysis is applied over a period from 2001 to 2008.FindingsEvidence is found to show intangibles capitalized under the new recognition and measurement rules of IFRS are negatively associated with analysts' earnings forecast errors. The results are robust to several model specifications across each of the countries, suggesting that the adoption of IFRS may indeed provide more value‐relevant information in financial statements for the users of financial reports.Originality/valueThis paper analyzed whether the adoption of IFRS has led to any changes in the accuracy of earnings forecasts. The results will be of help to analysts' earnings forecast activity and those with interest in the subject.
An historical review of quality in financial reporting in Australia
Authors: Cheung Esther , Evans Elaine , Wright Sue 
Published: September 2010

PurposeAustralia's early adoption of international financial reporting standards (IFRS) in 2005 was influenced by the argument that the quality of financial reporting would be improved as a result. The purpose of this paper is to provide an historical review of quality in relation to financial reporting in Australia by investigating how the qualitative characteristics of relevance, reliability, comparability and understandability developed in Australia between 1961 and 2004.Design/methodology/approachThis paper reviews the relevant academic and professional literature during the period as well as reporting on a survey of academics and others who contributed to debates about the characteristics of accounting.FindingsIn Australia the notion of “quality” can be captured by relevance, reliability, comparability and understandability although the names and descriptions of these elements have been debated over a 40‐year period. The paper contends that the exact meanings of those elements in relation to financial reporting remain unresolved, in spite of their adoption by the AASB Framework (2004) as the qualitative characteristics of accounting information.Research limitations/implicationsFuture research into the qualitative characteristics in Australia, which include questions such as the extent to which certain reporting practices or standards meet the requirements of one or more of the qualitative characteristics could be based on the historical development of these characteristics, as described in this paper. This paper also identifies critical areas that require further dialogue between researchers, standard setters and users of general purpose financial statements.Originality/valueThis paper describes links between a comprehensive list of attributes of accounting information that have been considered important over the past 40 years, and the four qualitative characteristics adopted by the AASB Framework. It also provides a history of contemporary accounting dilemmas, and reveals a lack of resolution to issues associated with each of the qualitative characteristics.
Minorities as a resource not as a burden: exploring the case of the Bedouins in Israel
Authors: Bar‐El Raphael , Malul Miki , Rosenboim Mosi 
Published: September 2010

PurposeThe purpose of this paper is to identify patterns of development that fit the unique attributes of minorities living in peripheral regions and determine the role of public policy in stimulating such patterns.Design/methodology/approachFirst, a theoretical model is developed for development measures to be considered for minorities living in a peripheral area, the case of the Bedouins in Israel is analyzed, using secondary data, questionnaires, and focus groups.FindingsThe paper finds that economic development among minorities living in a peripheral region could be achieved through the combination of policies at the local, regional, and national levels: support of local economic activities, development of regional activities, and improvement of access to the labor market at the national level.Research limitations/implicationsThe Bedouins in Israel present unique cultural attributes that do not necessarily reflect the situation of other minorities in peripheral areas. Consequently, some of the conclusions of this study may not be relevant to other cases.Practical implicationsPublic policy should focus on improving education, professional training, infrastructure development, removing barriers, and launching regional economic projects.Originality/valueThis paper suggests an alternative approach to the prevailing policy of social support to retarded regions and populations: using both theory and empirical analysis, it develops an integrative approach at the local, regional, and national level, that would create conditions for healthy and sustainable economic growth.
Investigating gender differences in mathematics performance and in self‐regulated learning
Authors: Bezzina Frank H. 
Published: September 2010

PurposeThe purpose of this paper is to investigate gender differences in mathematics performance and in self‐regulated learning (SRL) in Malta.Design/methodology/approachA representative sample of 400 Grade 11 students (aged 14‐15) attending Maltese mixed‐ability schools undertook a mathematics test and responded to a questionnaire. The resulting performance and SRL measures were used to answer four questions empirically.FindingsGirls performed significantly better than boys (r = 0.2) and this difference is mainly owing to the weaker performance of low‐achieving boys. While all SRL components identified by factor analysis (self‐efficacy, intrinsic value, test anxiety and SRL strategy use) produced a significant main effect on performance, girls reported greater use of SRL strategies, boys claimed to be more self‐efficacious and intrinsically motivated while no significant gender difference was reported for test anxiety. Finally, the students' use of SRL strategies accounts for the differential performance in mathematics of Maltese boys and girls.Originality/valueThis empirical study confirms that gender differences constitute a potentially important source of variation in students' mathematics performance and in their SRL. The issue of increasing the students' use of SRL strategies emerges as a possible strategy aimed at combating gender differences in mathematics performance as well as the underachievement of students, particularly that of the low‐achieving boys in Maltese secondary schools.
Gender equality in paid and unpaid work: priorities for UK policy intervention
Authors: Plagnol Anke C. , Scott Jacqueline , Schober Pia 
Published: September 2010

PurposeThe purpose of this paper is to summarise policy interventions and realistic strategies for achieving greater gender equality in paid and unpaid work, which were identified during a conference on “Gender equality in paid and unpaid work” held on 8 December 2009 at the Church House Conference Centre, London, UK.Design/methodology/approachThe conference included four plenary talks and group discussions. The paper is based on the presentations and group discussions.FindingsGovernment policies need to be holistic in the sense that labour market inequalities are often interlinked with inequalities in the home. The current economic recession can be seen as an opportunity to renegotiate work and life arrangements.Originality/valueThe papers presented at the conference included original qualitative and quantitative research by researchers from several social science disciplines. The participants in the group discussions were academics, policy makers, pressure groups, practitioners and third‐sector workers, and thus provided a variety of different viewpoints.
Behind closed doors: exposing modern slavery on a global scale
Authors: Griffiths Claire , Bales Kevin 
Published: September 2010

PurposeKevin Bales' work on contemporary slavery has brought this under‐researched field of social enquiry to the attention not only of the academic world but to a wider global audience through his prolific publishing, his film work and not least his presidency of Free the Slaves, the US anti‐slavery organisation. The purpose of this paper is to explore some of his findings and methodologies currently prevailing in this field.Design/methodology/approachThis paper is based on an interview with Kevin Bales conducted in April 2009 and subsequent discussions with Claire Griffiths.FindingsDisposable People: New Slavery in the Global Economy, the book that brought Bales global recognition over a decade ago, reinstated slavery as a key human rights issue on the research agenda for the twenty‐first century. This interview is condensed from a longer discussion between Kevin Bales and Claire Griffiths on researching contemporary slavery. In this conversation they explore the relationship between slavery, trafficking and prostitution, a theme that leads the discussion to the gendered nature of slavery through the centuries. The interview concludes with some indications of where slavery studies research is going in the twenty‐first century.Originality/valueThis paper provides new insights into the emerging and interdisciplinary field of modern slavery studies.
The traps that keep women from reaching the top and how to avoid them
Authors: Vanderbroeck Paul 
Published: September 2010

PurposeFirst, this paper aims to demonstrate that there are specific obstacles to the progression of women to top positions. Second, it aims to give advice to individual women leaders and to organizations how to go about removing such obstacles.Design/methodology/approachThe paper reviews current research on gender differences in leadership, career progression of women, gender diversity in organizations, and leadership development methods such as 360° evaluations. It also refers to case studies of successful women leaders as evidence.FindingsWomen on their way up the corporate ladder get caught in two traps: the assumption that women and men have the same leadership qualities and the belief that they must imitate male leadership behavior in order to succeed. These traps not only prevent women from reaching their full potential but also prevent organizations from maximizing available talent.Practical implicationsTo avoid these traps, the business community must recognize that women and men have different leadership competencies, use those differences to their advantage, and learn how to effectively manage the variety of perceptions of women as leaders. At the same time, the paper identifies often used, yet ineffective strategies to develop women's careers.Originality/valueThe paper questions assumptions about gender diversity in leadership and methods about how to improve gender balance at the top of organizations. It identifies specific and tangible obstacles to women's career progression and offers concrete advice on how to remove those obstacles.
Leadership self‐efficacy: research findings and practical applications
Authors: Paglis Laura L. 
Published: September 2010

PurposeThe purpose of this paper is twofold: first, to review the research examining self‐efficacy's role in leadership, and second, to propose research‐based practical applications for improving leadership in organizations.Design/methodology/approachThe literature on leadership self‐efficacy (LSE) is reviewed, and research‐based organizational applications are derived therefrom.FindingsBandura's self‐efficacy construct has been the subject of extensive research over the past 30 years, with meta‐analysis supporting its positive relationship with performance. Its specific connection to leadership has recently attracted substantial attention with the introduction and exploration of the LSE concept. Credible evidence links LSE with leaders' individual performance and their units' collective efficacy and performance. Research on LSE antecedents and Bandura's theoretical work on self‐efficacy cues support propositions for selecting and developing leaders and creating a high LSE climate.Originality/valueThe paper has value for both academics and practitioners by summarizing the current state of LSE research and building a bridge to its practical application for improving organizational leadership.
Management by values: are some values better than others?
Authors: Jaakson Krista 
Published: September 2010

PurposeThe purpose of this paper is to clarify the concept of organizational values from the management by values perspective and develop an understanding of the features of well‐functioning organizational values in the context of management by values.Design/methodology/approachOrganizational values and management by values are analyzed using the systems theory approach, whereby organization consists of individuals and both the organization and the individuals have values interdependent of each other.FindingsThe paper concludes that there are specific features about organizational values and values statements that make it more effective to manage by values. It is argued that management by values deals with only a certain layer of organizational values – the layer that is conscious and explicit. The paper shows that, from a management by values perspective, organizational values should be instrumental (as opposed to basic), regulate employee character (as opposed to behaviour), and relate to wellbeing and the ethical (as opposed to survival) dimension.Practical implicationsThere are clear implications for managers in their attempt to formulate or revise organizational values.Originality/valueThe main value of the paper lies in the thorough analysis of extensive literature that has been published in relation to organizational values and their management to date. The paper shows the state of play in the field and suggests a way forward.
A framework for implementing retail franchises internationally
Authors: Thompson Megan , Stanton John 
Published: September 2010

PurposeFor a predetermined form of business entry, the international market research process for selecting country markets requires the research questions and research process to be tailored to the entry mode. Retail business franchisors researching potential international markets must not only research market and demand conditions but also explicit issues related to partner selection, the business system's need for adaptation and contract development, often in different cultural and legal contexts. The paper aims to propose a framework that identifies the research issues and a process for implementing a retail business franchise system into international markets.Design/methodology/approachThe need for a tailored approach is established by drawing from the business franchising and international market research literature. Critical issues that may face franchisors and potential partners are ordered into a framework that can be used to guide decision‐making of the parties involved.FindingsThe research framework seeks to qualify potential partners, adjustments that may be required to the business system for a specific market and parameters for the contract that will bear on the investment return. The three‐step market research process offers a prescriptive approach that integrates market selection with the entry mode.Originality/valueThe proposed framework encompasses all potential parties. It offers a checklist of potential problems as well as a process for negotiating through to an outcome that strengthens the likelihood of a successful transfer.