bluuebunny/crossref_metadata_2025_split huggingface dataset:
A proposed model for measuring service quality in secondary education
Authors: Ramseook‐Munhurrun Prabha , Naidoo Perunjodi , Nundlall Pushpa 
Published: October 2010

PurposeThe aim of this paper is to examine educators' perceptions of service quality in secondary schools. Research into service quality in a secondary educational context is somewhat scant, and where investigations have been undertaken, very little has been conducted from the educators' perspectives.Design/methodology/approachA focus group was conducted to elicit attributes of service quality that were deemed important by educators of state secondary schools. The study utilises focus group findings and modifies the SERVQUAL to develop a research instrument, EDUSERV, which measures educators' expectations and perceptions of service quality in secondary schools in Mauritius.FindingsExploratory factor analysis was used to group the service attributes into latent “service factors” and the statements loaded on five factors. Consequently, the EDUSERV instrument was found to be reliable and valid to measure service quality in a secondary education environment. Regression analysis was also used to examine the relationship between quality dimensions and overall satisfaction.Research limitations/implicationsThis is the first stage of a comprehensive study, the model was tested only with educators in Mauritius, and this is the major limitation. Future research direction is desired for conducting the study using the same instrument on students and school management.Practical implicationsThe research has important managerial implications as the findings will assist secondary school management and policy makers in identifying areas which require attention so as to improve the level of service quality in secondary education.Originality/valueThe paper presents a model which can be used to evaluate service quality in secondary education.
The suitability of Kano's method for the requirements of the cutlery industry
Authors: Crostack Horst‐Artur , Kern Christian , Refflinghaus Robert 
Published: October 2010

PurposeThe purpose of this paper is to apply Kano's method in practice in the cutlery industry and test its suitability to the cutlery industry. Furthermore, a Kano‐based process for weighting customer requirements is presented.Design/methodology/approachBy using the example of the cutlery industry, the paper exemplifies in which way companies can use Kano's method to consider customer requirements as good as possible. Thereby, it is discussed how less popular Kano evaluation modes can support the process of prioritizing measures. Rest upon the results of a Kano project, a multistage method for weighting customer requirements is introduced. The method is based on the connection of already existing Kano evaluation modes. It calculates the meaning of a customer requirement by using the percentage dispatch of the requirement on individual Kano requirement categories.FindingsThe evaluation of Kano questionnaires – differentiated by age and sex – showed that a low price by itself is not a decisively criteria for a buyer's decision. The main successful strategy is the availability of an extensive service. The analysis of Kano evaluation modes showed that especially the methods CAT and M>O> A> I are conceptual useable for developing a Kano‐based weighting process. Through an adjustment of existing methods and by a variation of the factors of the multistage calculation algorithm it is possible to describe the process of customers' requirement prioritisation.Originality/valueBy calculating the weighted relevance of customer requirements directly from the results of a Kano project, the new method allows to optimize the customer orientation within the companies.
Failure mode and effects analysis in pharmaceutical research
Authors: Inoue Hirotaka , Yamada Shu 
Published: October 2010

PurposeQuality management tools such as failure mode and effects analysis (FMEA) have been implemented in various industries to improve quality. This report aims to demonstrate that FMEA can be applied as a performance improvement tool, based on case analysis of process improvement conducted for a drug discovery project.Design/methodology/approachThe main points of the proposed FMEA process include: inclusion of an interface that makes it easy to visualize complicated processes in pharmaceutical research; identification of undesirable effects to indicate process defects; and a quantitative estimate of the undesirable effects related to quality and efficiency.FindingsThe effectiveness of the proposed FMEA process was evaluated based on in vivo screening/profiling during early drug discovery. The process targeted for improvement was visualized using a flow diagram. The undesirable effects identified included waiting, false operations, and errors in the decision‐making and reporting processes. The most serious flaws, determined by risk priority numbers for each category, were waiting and false operations.Originality/valueThe effectiveness of the proposed FMEA was demonstrated by applying the analysis to another in vivo profiling process. Quantitative evaluation of the undesirable effects determined that they were reasonable. This provides a benefit for scientists seeking to improve the drug discovery process.
Corporate social responsibility disclosure
Authors: Aribi Zakaria Ali , Gao Simon 
Published: October 2010

PurposeThe purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs).Design/methodology/approachUsing the content analysis approach, the paper examines the influences of Islam on CSRD by looking into the annual reports of 21 conventional financial institutions (CFIs) and 21 IFIs operating in the Gulf region.FindingsThe results show significant differences in the level and the extent of the disclosure between IFIs and CFIs, largely due to the disclosure made by IFIs of religions related themes and information, including Shari'a supervisory board reports, the “Zakah” and charity donation, and free interest loan.Originality/valueThis paper's contribution to the literature is twofold: the paper reveals the actual difference of CSRD between IFIs and non‐IFIs, by comparing the disclosures made by IFIs and non‐IFIs; and the paper identifies the extent of influence of Islam upon the CSRD of IFIs.
The effect of ethics courses on the ethical judgement‐making ability of Malaysian accounting students
Authors: Mohamed Saat Maisarah , Porter Stacey , Woodbine Gordon 
Published: October 2010

PurposeThe paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and their impact on ethical judgement‐making ability.Design/methodology/approachThird‐year accounting students from six Malaysian universities participated in a pre‐ and post‐ethics course study. The sample consisted of four universities which provide an ethics course (experiment group) and two universities which do not provide an ethics course (control group). Rest's Defining Issues Test instrument was employed and the p‐score was calculated. Univariate tests were used to compare levels of ethical judgement‐making ability.FindingsStudents who attended an ethics course improved significantly in their ethical judgement‐making ability compared to students who did not attend the course. Male students, non‐Muslim students and students in private universities benefit more from attending an ethics course compared to their female and Muslim students and those students in public universities.Research limitations/implicationsThe findings indicate that providing ethics courses reshapes the ethical thinking of future accountants and thus are likely to improve the local ethical climate amongst professionals in the field. Results indicate significant improvements in cognitive moral development, although many students continue to apply conventional (Stage 4) reasoning skills when dealing with issues. The research provides a positive signal to the accounting faculties indicating that their effort in inculcating ethical values is worthwhile and this endeavour has to continue.Originality/valueThis study involves a controlled field study of a unique group of Malaysian accounting students and applies Kohlberg's theory of moral development to demonstrate the effect of an ethics intervention. Particular attention was given to examining conventional (Stage 4) judgment‐making processes and how this appears to be influenced by religious affiliation and university type. This adds value to the ethics literature as there are only a few studies examining the merits of Stage 4 reasoning. Most importantly, it helps to fill a gap in the literature by providing both cross‐sectional and longitudinal data from multiple samples of ethics classes, using both experiment and control groups.
Fraudulent financial reporting and company characteristics: tax audit evidence
Authors: Mohd Nor Juahir , Ahmad Norsiah , Mohd Saleh Norman 
Published: October 2010

PurposeThe purpose of this paper is to examine the relationship between fraudulent financial reporting and firms' characteristics, i.e. size, type of ownership and audit quality in companies audited by the Inland Revenue Board of Malaysia (IRBM) after the implementation of a self assessment system in Malaysia.Design/methodology/approachThe paper employs an empirical research design, using data on companies audited by IRBM. The hypotheses of the study are tested using both univariate and multivariate statistical methods.FindingsIt was found that company size and audit quality have significant negative relationships with fraudulent financial reporting.Research limitations/implicationsThe sample of companies used in this study is unlisted companies and the results are not generalisable to listed companies. Listed companies may have more stringent rules for listing and have better corporate governance mechanisms within the company as control.Practical implicationsThe paper's findings may assist IRBM in identifying possible cases for audit in the future.Originality/valueThe paper describes the first empirical study that uses real tax cases where the non‐compliance with the Malaysian statues and tax laws are used as the measurement of the fraudulent financial reporting.
Turnaround prediction of distressed companies: evidence from Malaysia
Authors: Binti Syahida , Ameer Rashid 
Published: October 2010

PurposeThe purpose of this paper is to investigate the applicability of developed country turnaround predication models as well as an “in country” developed turnaround prediction model for a sample of financially distressed Malaysian companies over the period of 2000‐2007.Design/methodology/approachMultiple Discriminant Analysis (MDA) technique was used to determine companies' financial health.FindingsIt was found that severity of financial distress, profitability, liquidity and size are significant predictor variables in determining turnaround potential of distressed companies in Malaysia. The findings show that developed country turnaround predication models have relatively better prediction accuracies compared to turnaround model based on Malaysian firm‐level data. These models' prediction accuracies were gauged by comparing their predicated successful/failed turnaround companies (Type I and II errors) with actual classification of successful/failed turnaround companies by the Bursa Malaysia, and it was found that developed country models were better than model developed using Malaysian data in identifying correctly some of the actual successful turnaround companies.Practical implicationsThe paper's comparisons show that Bursa's methodology is appropriate in classifying and monitoring the distressed companies.Originality/valueThis is believed to be the first paper to examine turnaround of the companies in Malaysian context.
Creating value through product stewardship and take‐back
Authors: Rogers Dale S. , Rogers Zachary S. , Lembke Ronald 
Published: October 2010

PurposeSecondary markets provide a place for unwanted items to be bought and sold, which diverts them from landfills, reducing the products' ecological impact and creating economic value. The purpose of this paper is study the secondary markets to understand the size of this important portion of the US economy.Design/methodology/approachThe data were collected from financial reports, news articles, and interviews with subject experts. From all of these sources, the scope and size of secondary markets can be estimated.FindingsSecondary markets are effective in diverting a large number of products from landfills, creating numerous jobs, resulting in substantial economic value in the process. Although not reflected in current government metrics, a conservative estimate is that the secondary market represents 2.28 percent of the 2008 US gross domestic product.Research limitations/implicationsSeveral of the secondary markets have many small players, with no strong trade associations or other authorities to estimate their size. The paper's estimates based on known sources are very conservative, perhaps underestimating the size of these sectors.Practical implicationsAs society increasingly pays attention to the ecological impact of its products, secondary markets will play an important role in supply chains. Understanding the magnitude, structure and reach of these markets can help firms develop better product stewardship and lifecycle management.Social implicationsIndividuals will not directly change their behavior from this research, but the findings should help companies behave differently, which in the end will offer products with lower ecological impact.Originality/valueSecondary markets are an integral part of the US economy, and have not been adequately studied.
Collaborating to achieve corporate social responsibility and sustainability?
Authors: Murray Alan , Haynes Kathryn , Hudson Lucian J. 
Published: October 2010

PurposeThe purpose of this paper is to investigate the possibilities and problems for collaboration in the area of corporate social responsibility (CSR) and sustainability. The paper explores the nature and concept of collaboration and its forms, and critically evaluates the potential contribution a collaborative approach between agencies might offer to these agendas.Design/methodology/approachThe paper explores different forms of research on collaboration, together with a UK Government report on collaboration, to evaluate how the issue is addressed in theory and practice.FindingsSustainable development creates extensive challenges for a wide range of agencies, including governments, non‐governmental organizations, businesses and civil society. It is unlikely, however, that solutions will be found in any one quarter. Collaboration between agencies in some form would seem a logical step in supporting measures towards a more responsible and environmentally sustainable global economy.Originality/valueThe paper offers new insights into developing a research and praxis agenda for collaborative possibilities towards the advancement of CSR and sustainability.
Engaging small‐ and medium‐sized businesses in sustainability
Authors: Stubblefield Loucks Elizabeth , Martens Martin L. , Cho Charles H. 
Published: October 2010

PurposeThe purpose of this paper is to explore how to meaningfully engage small‐ to medium‐sized enterprises (SMEs) in strategies that improve the social and environmental sustainability of their businesses.Design/methodology/approachThis paper is a conceptual review of the business case for sustainable development that has been offered to the business world. The paper describes the unique features of SMEs that indicate the need to reframe the case for socially and environmentally sustainable business practices for SMEs, and, using arguments discussed in the literature, we summarize the business case for sustainable development that has been specified for SMEs.FindingsSMEs need particular attention when it comes to business strategies for sustainable development, since the business case is not the same as for large firms. Furthermore, tools that are developed to support sustainability in SMEs need to recognize that these companies have different resources and profiles than larger firms.Research limitations/implicationsSustainable development as a concept captures most issues facing our societies, which means there are endless possibilities for companies to find strategies that will impact – and hopefully improve – their social and environmental performance. While this paper does not provide empirical evidence and support, it offers some insights on practical and social implications of SMEs engaging in sustainability.Practical implicationsThis overview may help and give ideas to owners and managers of SMEs to rethink their overall business strategy by not only incorporating sustainability in their core values and actions but also implementing such strategy. In fact, this diversity of opportunities is where there is hope for turning the current world trajectory towards healthy and resilient human and natural communities.Originality/valueThis paper provides review of the current debates and opportunities in business strategies for sustainable development, and an application to the realities of business operations for SMEs.
Mission impossible: diffusion and drift in the microfinance industry
Authors: Epstein Marc J. , Yuthas Kristi 
Published: October 2010

PurposeThe purpose of this paper is to thoroughly examine sources of mission diffusion and mission drift in the microfinance industry and to identify consequences of and remedies to these problems.Design/methodology/approachExtensive field experience relating to individual microfinance institutions (MFIs) and industry trends provides the grounding for a review of the trade and academic literatures in microfinance and social enterprise management.FindingsMission diffusion arises from pursuing diverse approaches to poverty alleviation and addressing disparate and changing stakeholder interests. Mission drift arises from commercialization and conversion activities aimed toward enhancing ratings and achieving scale. Mission clarity can be regained through clarification of the mission along with more effective corporate governance and performance management systems.Practical implicationsThe tension between financial and social performance is not merely ideological – economic realities make it almost impossible to stay on mission. Understanding these realities can help MFIs maintain and regain clarity of mission.Originality/valueThe paper sheds new light on reasons the microfinance industry has not been able to deliver on promises of poverty alleviation during a period of heavy demand rapid scaling.
Framing the “Green” alternative for environmentally conscious consumers
Authors: Mina Okada Erica , Mais Eric L. 
Published: October 2010

PurposeMany market examples show that consumers are willing to pay a premium for “green” products and services. The purpose of this paper is to gain some insight into how consumers respond to green alternatives, and examine how managers can best position their green products to maximize the premium consumers are willing to pay.Design/methodology/approachA series of behavioral experiments was conducted to demonstrate how the green product's characteristics are framed significantly affects the size of the “green premium” consumers are willing to pay.FindingsThe results show that positive framing (focusing on the advantages of the green product) works best for environmentally conscious consumers while negative framing (focusing on avoiding the disadvantages of the non‐green product) works best for less environmentally conscious consumers. Additionally, subtractive price framing which focuses on the discount consumers would pay for the non‐green product alternative results in a higher green premium than additive price framing which focuses on the additional price consumers would pay for the green choice, and especially so for less environmentally conscious consumers.Research limitations/implicationsOverall, the results suggest that green firms can maximize the green‐pricing premium by careful targeting of consumers and framing their products appropriately.Originality/valueThis paper explores how the difference between the green versus non‐green alternative can be framed in different ways, and interact with the consumer's level of environmental consciousness, to influence the “green premium,”, i.e. how much more consumers are willing to pay for the green alternative relative to a comparable non‐green alternative.
Sources of judgment error in environmental sensemaking
Authors: Schwering Randolph E. 
Published: October 2010

PurposeThis paper forwards a conceptual model identifying some of the key sources of judgment error in individual environmental sensemaking. Recommendations are offered to mitigate some of these biasing dysfunctions and thereby improve the effectiveness of environmentally related business policy.Design/methodology/approachTheories of cognitive and behavioral sciences are reviewed and applied to create a conceptual model describing some of the key influences on individual sensemaking in regard to environmental risk and opportunity.FindingsIt is found that the model presented in this paper contributes to the literature of corporate social responsibility in explaining some of the heuristic phenomena that can lead to denial of a firm's negative environmental impact, or conversely, recognition of emerging opportunities arising from increasing societal concern for environmental integrity. Many environmental scientists believe denial is omnipresent in modern business and governmental organizations. In addition, because the model is grounded in well‐established theories of problematic heuristic bias, it helps identify “leverage points” where well‐designed interventions can be deployed to promote learning and improved decision making. The model helps the decision maker better understand and potentially influence ethical judgment because ethical decision making is conceived within the frame of bounded ethicality versus a less potent theory of intervention based upon espoused moral prescriptions.Research limitations/implicationsSome important influences on environmental sensemaking are not emphasized in the model to include dimensions of individual personality, early childhood experiences, gender, religious background, etc. Rather, the emphasis here is placed upon relatively ubiquitous cognitive heuristics and other cognitive phenomena likely to influence many organizational decision makers.Originality/valueThis analysis and resulting conceptual model should help change agents, students, policy makers and business practitioners avoid predictable biases and sensemaking distortions and, in so doing, improve the firm's social responsibility profile and recognition of emerging business opportunities growing out of sustainability imperatives.