bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting for the Bhopal disaster: footnotes and photographs
Authors: Matilal Sumohon , Höpfl Heather 
Published: October 2009

PurposeThe aim of this paper is to find the relationship between the purely representational aspects of the statements of account and the everyday lived experiences of those who were directly affected by the Bhopal Gas Tragedy in India in 1984. The paper seeks to consider the rhetorical force of photography in capturing the tragic and to compare this with the position adopted by Union Carbide in accounting for the catastrophe.Design/methodology/approachThe paper reviews the Bhopal Gas Tragedy and draws on the works of Philippe Lacoue‐Labarthe and Julia Kristeva to examine the relationship between photographic representation and statements of account.FindingsThe rhetorical character of the ways in which the tragedy has been represented and the impact of the photographic image when set against the statement of account is considered. The photographic image is an attempt to restore the body to the text, to bear in mind that, in the face of inevitable abstract, it is important to remember the body, albeit with the caveat that the image too succumbs to the force of rhetoric. Nonetheless, the image reminds one that one is dealing not only with figures and statements but also with life and death.Originality/valueThe paper contributes to discussions about the need for a dialogic approach to accounting. Frequently, in disaster analysis, the co‐existence of multiple perspectives and fragmented stories i.e. a dialogic approach, is paramount to gaining an insight into the complexity of the system which has failed. The paper demonstrates how images can complement cosy, coherent, monologic statements of accounts and help to retain the human character of disaster.
The triple visual
Authors: Justesen Lise , Mouritsen Jan 
Published: October 2009

PurposeThe purpose of this paper is to analyze relations among different kinds of visualization in annual reports and to trace their interaction with activities in marketing and sales, in design and planning, and in operations. For this purpose it is intended to produce insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.Design/methodology/approachIt is a case study of a firm that uses different kinds of visualization in many parts of its activities. The case study is based on different kinds of empirical data, such as annual reports, interviews and field observations. This allows a better understanding of relations and translation between visualization and organizational practices. The paper draws on theoretical work on photography and 3‐D visualizations and is inspired by the actor‐network theory approach in its analysis of how various kinds of visualizations interact.FindingsIt is suggested that visualization is important in all aspects of the firm's activities such as accounting, communication, selling, planning and operations. It is shown how the visualizations interact with one another and are superimposed on one another to develop even stronger modes of reporting in the annual report and stronger coordination towards the market, production and operations. Visualizations in annual reports are not merely window dressing but also their traces and referents have to be found elsewhere than in the financial reporting system.Research limitations/implicationsThis is a single case study, and more cases need to be analyzed to understand the complexities of interactions between visualizations.Originality/valueThe paper produces insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.
Religious “spirit” and peoples' perceptions of accountability in Hindu and Buddhist religious organizations
Authors: Jayasinghe Kelum , Soobaroyen Teerooven 
Published: October 2009

PurposeThe purpose of this paper is to examine how the Buddhist and Hindu people in non‐Western societies perceive rational accountability practices in religious organizations, through their respective religious “spirit” and “beliefs” and in combination with broader structural elements of the society.Design/methodology/approachThe interpretive tradition of research, i.e. ethnography based on two in‐depth cases from Sri Lanka (a Buddhist temple) and Mauritius (a Hindu temple) is adopted for the data collection. The data are analysed using grounded theory methods and procedures.FindingsIn non‐Western Buddhist and Hindu societies where people's lives are bound by a high religious “spirit” the accountability system in the religious organisations is largely visible as an informal and social practice rather than a stakeholder‐oriented rational mechanism. It is found that the rational accountability mechanisms are “sacredised” by the Buddhist and Hindu religious “spirit” and subsequently, the accountability systems and religious activities are both influenced by the “structural elements” of trust, aspirations, patronage and loyalty relations, social status, power and rivalries. The accountability practices implemented in these organisations are perceived by the people as being no more than “ceremonial rituals” aimed at strengthening the temple's righteous and prudent image to the religious society.Research limitations/implicationsThe paper raises the issue that accountability practices in community, grassroots‐based non‐profit organisations are not mere reporting of “facts” relating to economic activities and a “neutral system” giving reasons for the conduct of its leaders. Instead, they initiate new forms of accountability systems and reproduce structural conditions.Originality/valueThis is one of the first field studies which examine perceptions of accountability within a Hindu and a Buddhist context, as influenced by the religious “spirit” and internal belief systems of the devotees. Previous studies have mostly focused on Judeo‐Christian or Islamic denominations.
Ethical climate, organizational‐professional conflict and organizational commitment
Authors: Shafer William E. 
Published: October 2009

PurposeThe purpose of this paper is to focus on the effects of the ethical climate in Chinese certified public accounting (CPA) firms on auditors' perceptions of organizational‐professional conflict (OPC) and affective organizational commitment (OC). We also test for differences in the perceived ethical climates of local and international CPA firms.Design/methodology/approachThe study is based on a survey of 167 professional auditors (seniors and managers) employed by local and international CPA firms operating in the People's Republic of China.FindingsCertain dimensions of the perceived ethical climate are significantly related to OPC, and to affective OC. As anticipated, there was also a strong negative relationship between OPC and OC. There was no clear pattern of differences in the perceived ethical climates in local and international CPA firms. Impression management was highly correlated with OPC, OC, and three of four ethical climate dimensions, suggesting that Chinese auditors bias their reports of these variables in a socially desirable fashion.Originality/valueTo our knowledge, this is the first study to address the relationship between ethical climate and OPC, and the first to examine OPC and OC among auditors in Mainland China. The findings support our contention that the perceived ethical climate is a key determinant of OPC, suggesting that future research on OPC should place more emphasis on organizational characteristics. In addition, the apparent tendency of auditors to bias their reports of OPC, OC, and ethical climate stresses the importance of controlling for social desirability response bias in surveys of professional accountants.
Discussion of photo‐elicitation: an ethno‐historical accounting and management research prospect
Authors: Tyson Tom 
Published: October 2009

PurposeThe purpose of this paper is to critically evaluate Professor Lee D. Parker's call for the use of photo‐elicitation (P‐E) in qualitative accounting and management research projects.Design/methodology/approachThis paper reviews relevant literature and previous P‐E‐based studies, discusses Professor Parker's paper in detail, and describes the strengths, concerns, and opportunities of P‐E research.FindingsThis paper identifies the unique complexities that P‐E‐based research engenders and alerts researchers to the fact that P‐E may not be the most appropriate method when research questions are primarily concerned with uncovering the ethnography of institutions rather than the perceptions of informants. It concludes that while opportunities for P‐E research abound, researchers must be certain that P‐E is the most appropriate method to generate data.Originality/valueThis paper examines an under‐researched procedure, identifies relevant related studies, and should help intending and existing scholars to evaluate the procedure.
Value in exchange
Authors: Jacobs Kerry 
Published: October 2009

PurposeThe purpose of this paper is to comment on the apparent conflict between the practice of treating people as commodities on the one hand, and recognising their personal uniqueness and high value on the other.Design/methodology/approachSatirical poem.FindingsEmployees risk being treated simply as depersonalised units of productive value.Originality/valuePoints to the attitude of regarding people indifferently at work.
Photo‐elicitation: an ethno‐historical accounting and management research prospect
Authors: Parker Lee D. 
Published: October 2009

PurposeThe purpose of the paper is to explore the methodological dimensions and potential of photo‐elicitation, particularly as a historical research tool for archival, oral and critical accounting, and management historians.Design/methodology/approachThe analysis draws upon the methodological, theoretical and empirical literatures of visual anthropology, visual sociology, visual ethnography, oral history, and visual research methods and develops a methodological agenda for photo‐elicitation research in accounting and management history.FindingsIt reveals the potential for contextualised, interpretive and critical discovery in accounting and management history. The prospect of peeling back of hidden layers and voices is significantly enhanced by the introduction of photo‐elicitation, which offers empowerment not only through the visual triggering of memory but through the negotiation and construction of images themselves.Originality/valueThe prospect of more direct access to organisational and personal experience and context is accompanied by new understandings of multiple voices and fresh narratives. Together, these promise potential insights from the particular to the societal.
Designing and implementing an Australian and New Zealand intensive care data audit study
Authors: Martin Jacqueline , Hicks Peter , Norrish Catherine , Chavan Shaila , George Carol , Stow Peter , Hart Graeme K. 
Published: October 2009

PurposeThe aim of this pilot audit study is to develop and test a model to examine existing adult patient database (APD) data quality.Design/methodology/approachA database was created to audit 50 records per site to determine accuracy. The audited records were randomly selected from the calendar year 2004 and four sites participated in the pilot audit study. A total of 41 data elements were assessed for data quality – those elements required for APACHE II scoring system.FindingsResults showed that the audit was feasible; missing audit data were an unplanned problem; analysis was complicated owing to the way the APACHE calculations are performed and 50 records per site was too time‐consuming.Originality/valueThis is the first audit study of intensive care data within the ANZICS APD and demonstrates how to determine data quality in a large database containing individual patient records.
Relationship between stress and performance in a Japanese nursing organization
Authors: Ida Hiromasa , Miura Masako , Komoda Masakazu , Yakura Naonori , Mano Toshiki , Hamaguchi Tsutahiro , Yamazaki Yoshihiko , Kato Ken , Yamauchi Kazunobu 
Published: October 2009

PurposeThe purpose of this paper is to describe the relationship between job stress, stress coping ability and performance among Japanese nurses.Design/methodology/approachHealth risk and organization environment as job stress factors, sense of coherence (SOC) as stress coping ability and medical risk indicator and sickness‐absence days as a performance proxy were used to investigate the relationship between stress and performance. Length of professional experience also was included in the investigation.FindingsThe findings suggest a possibility that enriching nurses' professional experiences reduces medical risk. There is also a possibility that raising the SOC, while improving organization environment, contributes to reducing sickness‐absence.Research limitations/implicationsA cross‐sectional study of nurses in a single institution was used. In order to generalize the study's results, it will be necessary to conduct multi‐institutional longitudinal studies.Originality/valueThe present study shows key factors affecting medical risk and sickness‐absence leading to a reduced nursing performance.
Charismatic leadership, change and innovation in an R&D organization
Authors: Paulsen Neil , Maldonado Diana , Callan Victor J. , Ayoko Oluremi 
Published: October 2009

PurposeThe purpose of this paper is to investigate the effects of the charismatic dimension of transformational leadership on team processes and innovative outcomes in research and development (R&D) teams.Design/methodology/approachData are collected by surveying 34 teams that totalled 178 participants. Surveys measured charismatic leadership style, team identity, cooperative strategies and team innovation.FindingsResults reveal the importance of managers assuming a charismatic style of leadership to encourage innovation. Charismatic leaders promote team innovation by supporting a sense of team identity and commitment, and encourage team members to cooperate through the expression of ideas and participation in decisions.Research limitations/implicationsThe study is conducted in a single R&D organization and future research should explore the influence of these factors in other settings. The measures of team innovation are based on the perceptions of the team members, and future research needs to include a wider variety of data sources over time.Practical implicationsSuccessful team leaders who employ a more charismatic style facilitate more cooperative interactions in teams. Teams with a strong team identity combined with the exercise of cooperative behaviours are more innovative.Originality/valueThe preliminary model tested enhances the understanding of the importance of the leaders in influencing team processes and innovation. Leaders who are more transformational in style influence followers by affecting their sense of identity. This sense of identity influences how well teams adopt and follow more cooperative strategies to resolve issues and to make decisions. In turn, the model shows how these factors influence team innovation.
From marginalization to phronetic science
Authors: Voronov Maxim 
Published: October 2009

PurposeThe purpose of this paper is to explore how critical management studies' (CMS) awkward relationship with the world of practice may have allowed it to become a dominated field in academia, which features a nearly exclusive focus on research for theory's sake, a lack of interest or discomfort with practical applications, and a devaluing of non‐academic pursuits. Despite research on oppression, resistance, and emancipation, CMS scholars do not tend to focus on the field's own domination or to ensure that its emancipatory agenda offers any practical impact.Design/methodology/approachThe paper loosely draws on Bourdieu's notions of habitus and symbolic violence to make sense of his experience of attempting to fit in the CMS community as a scholar interested in practical applications of CMS insights.FindingsThe paper argues that CMS is uniquely positioned to help organization studies become a phronetic science, both practical and capable of addressing questions of power and values, essential to management practice.Practical implicationsThe estrangement between theory and practice in CMS is symptomatic of the same phenomenon in the broader organization studies community.Originality/valueThe paper addresses not only how CMS can become a more phronetic science but also the benefits of phronetic research for the broader organization studies.
Effects of conformal coating on anisotropically conductive adhesive joints; a medical perspective
Authors: Kokko Kati , Harjunpää Hanna , Haltia Anna‐Maija , Heino Pekka , Kellomäki Minna 
Published: October 2009

PurposeThe purpose of this paper is to study epoxy and parylene C‐coated samples. These coatings are used to protect the electronic devices from harsh environments. The effect of these conformal coatings on electronics reliability is considered.Design/methodology/approachEpoxy coating is applied using dip coating and parylene C is applied with the vapour deposition polymerisation method. Test chip used is joined using flip‐chip technology and an anisotropically conductive adhesive. Reliability of the test samples is evaluated in a constant humidity test, where test conditions are 85°C and 85%RH. The test lasts 4,000 h. Failure analysis is carried out by cross‐sectioning failed samples and using scanning electron microscopy for closer analysis.FindingsThe results show variation in the reliability of adhesive joints with different conformal coating materials. Failure analysis highlights explicit failure mechanisms. Adhesion testing is also carried out on the test samples after constant humidity testing. The results of these reliability tests indicate clearly that parylene C is a more reliable choice of conformal coating than epoxy.Originality/valueThe paper shows the influence of certain conformal coatings on the reliability of adhesive flip‐chip joints. In medical applications, reliability plays an important role.
Improving high‐temperature oxidation behaviour of Sn‐Zn‐Ag‐Al‐Ga solders
Authors: Yeh T.K. , Lin K.L. , Salam B. 
Published: October 2009

PurposeThe purpose of this paper is to study the influence of silver on the high‐temperature oxidation behaviour of the Sn‐8.5Zn‐xAg‐0.01Al‐0.1Ga (x=0, 0.1, 0.3 and 0.5) solder alloys.Design/methodology/approachThe weight gains of the studied solders are measured using thermal gravimetric analyzers (TGA) at temperatures of 250, 300, 350 and 400°C. The weight gains measured are used to compare the oxidation behaviour of the studied solders. The surfaces of the solders are also analyzed with Auger emission spectroscopy (AES) depth profiling and thin‐film X‐ray diffractometry (thin‐film XRD) to identify the elements present on the surface of the studied solders.FindingsThe TGA results show that the weight gains decrease with increasing silver content in the studied solders. It meant that increasing silver content could help improve the high‐temperature oxidation behaviour of the studied solder. AES and thin‐film XRD confirm that the formed oxide layers on the surface of the studied solder are Zn‐based oxide layers.Originality/valueThe findings of this paper will help provide an understanding of the effects of silver on Sn‐8.5Zn‐xAg‐0.01Al‐0.1Ga solder.
Effects of reflow profile and thermal conditioning on intermetallic compound thickness for SnAgCu soldered joints
Authors: Pan Jianbiao , Chou Tzu‐Chien , Bath Jasbir , Willie Dennis , Toleno Brian J. 
Published: October 2009

PurposeThe purpose of this paper is to investigate the effects of reflow time, reflow peak temperature, thermal shock and thermal aging on the intermetallic compound (IMC) thickness for Sn3.0Ag0.5Cu (SAC305) soldered joints.Design/methodology/approachA four‐factor factorial design with three replications is selected in the experiment. The input variables are the peak temperature, the duration of time above solder liquidus temperature (TAL), solder alloy and thermal shock. The peak temperature has three levels, 12, 22 and 32°C above solder liquidus temperatures (or 230, 240 and 250°C for SAC305 and 195, 205, and 215°C for SnPb). The TAL has two levels, 30 and 90 s. The thermally shocked test vehicles are subjected to air‐to‐air thermal shock conditioning from −40 to 125°C with 30 min dwell times (or 1 h/cycle) for 500 cycles. Samples both from the initial time zero and after thermal shock are cross‐sectioned. The IMC thickness is measured using scanning electron microscopy. Statistical analyses are conducted to compare the difference in IMC thickness growth between SAC305 solder joints and SnPb solder joints, and the difference in IMC thickness growth between after thermal shock and after thermal aging.FindingsThe IMC thickness increases with higher reflow peak temperature and longer time above liquidus. The IMC layer of SAC305 soldered joints is statistically significantly thicker than that of SnPb soldered joints when reflowed at comparable peak temperatures above liquidus and the same time above liquidus. Thermal conditioning leads to a smoother and thicker IMC layer. Thermal shock contributes to IMC growth merely through high‐temperature conditioning. The IMC thickness increases in SAC305 soldered joints after thermal shock or thermal aging are generally in agreement with prediction models such as that proposed by Hwang.Research limitations/implicationsIt is still unknown which thickness of IMC layer could result in damage to the solder.Practical implicationsThe IMC thickness of all samples is below 3 μm for both SnPb and SAC305 solder joints reflowed at the peak temperature ranging from 12 to 32°C above liquidus temperature and at times above liquidus ranging from 30 to 90 s. The IMC thickness is below 4 μm after subjecting to air‐to‐air thermal shock from −40 to 125°C with 30 min dwell time for 500 cycles or thermal aging at 125°C for 250 h.Originality/valueThe paper reports experimental results of IMC thickness at different thermal conditions. The application is useful for understanding the thickness growth of the IMC layer at various thermal conditions.
Reflow profile optimization of μBGA solder joints considering reflow temperature and time coupling
Authors: Bo Tao , Zhouping Yin , Han Ding , Yiping Wu 
Published: October 2009

PurposeThe purpose of this paper is to present a novel reflow profile optimization method using mechanical reliability estimation of micro‐ball grid array (μBGA) solder joints, based on the heating factor, Qη is introduced, where the coupling effect of reflow temperature and time on the mechanical reliability of μBGA joints is considered.Design/methodology/approachThe method presented is actualized through vibration fatigue tests. First, a two‐parameter Weibull distribution is used to model the collected data of vibration fatigue lifetime for different Qη. After that, two explicit functions are deduced in a unified mathematic expression form, which give an intuitionistic description of the mean time to failure and reliability of solder joints against induced variable Qη, thus revealing definitely the effect of Qη on the mechanical fatigue lifetime of solder joints suffering from cyclic vibration loading. Finally, for a specified reliability goal, how to choose proper Qη values, based an improved Golden Section Search arithmetic, is discussed.FindingsNumerical analysis and calculation are performed. The results show that the solder joints made at Qη near 510 have higher mechanical reliability, and those reflowed farther away this optimal value have less reliability.Originality/valueThis paper presents a useful and applicable solution to achieve reflow profile optimization and process control for a quantitative mechanical reliability estimation of μBGA solder joints.