bluuebunny/crossref_metadata_2025_split huggingface dataset:
The developing role of the financial controller: evidence from the UK
Authors: Graham Alan , Davey‐Evans Susan , Toon Ian 
Published: May 2012

PurposeThe purpose of this paper is to study the work roles undertaken by financial controllers. The literature suggests a recent transformation, with the role of the finance professional making a significant shift from “score‐keeper” to a “value‐added” business partner. The paper suggests that the role has undergone a more complex change and combines elements from both of these descriptions.Design/methodology/approachThe methodological approach starts by analysing job specifications of financial controller vacancies. Using survey data, it then establishes what tasks they now do. Finally, it uses interviews to understand whether financial controllers believe that they could add more value to the organisation and if any barriers exist preventing the transformation of the role.FindingsThe findings suggest that the role of financial controller has not transformed in recent years, but has instead enlarged, incorporating more “forward‐looking” elements, which are concerned with the management of the whole business. These developments have not replaced the “traditional” tasks such as reporting and control, but are supplementary to them. The research also indicates that financial controllers believe that the role should be expanded and that they could add more value, but are constrained by external pressures.Research limitations/implicationsThe authors acknowledge that this paper does not consider the contingent factors which shape the individual role within different types and sizes of business, but nevertheless it discusses many of the characteristics associated with the complex role.Originality/valueThis paper has implications for finance and accounting managers working in business, the accounting bodies and those involved in accounting education.
Evaluation of customer's mall preferences in India using fuzzy AHP approach
Authors: Deb Madhurima 
Published: May 2012

PurposeThe purpose of this paper is to develop a structured model to understand mall preferences among Indian customers.Design/methodology/approachThe present study uses fuzzy analytical hierarchy processing (FAHP). Use of Fuzzy Logic will provide a more reliable solution since it is capable of handling vagueness and uncertainty in the database.FindingsFindings of the study suggest that the most preferred value that determines mall preference by Indian customers is HV, followed by SV, contrary to the stereotype that Indian customers are price sensitive. Forum mall is the best mall in terms of HV and SV, which motivates customers to shop at a particular mall.Practical implicationsThe study will be useful for managers and academicians. The study will help managers develop a better understanding of customer's mall preferences and identify their own strengths and weaknesses. Based on this, they can devise strategies to maximize strengths by minimizing weaknesses.Originality/valueMost of the work on FAHP is dedicated to either vendor selection or supplier selection. A study of this kind, in the context of mall preference among Indian customers is an original contribution to the literature of Indian retailing.
Managing indigenous and scientific knowledge for resilience building
Authors: Srivastava Sanjay K. 
Published: May 2012

PurposeThe purpose of this research is to highlight issues related to the management of indigenous and scientific knowledge, and the approach towards transferring these from one community to another, to therefore reduce risk in communities living with multiple hazards and disasters in cyclone, flood, earthquake and drought prone regions of India.Design/methodology/approachA case study based approach and secondary research have been used to understand the disaster‐related problems and the mitigation strategy. Lessons are drawn from Indian scenarios such as Orissa super cyclone, Bhuj earthquake, etc.FindingsThe study highlights a few important points for practising managers/officers. Rural telecentres need to evolve for relief and rehabilitation work. Indigenous knowledge is more in tacit form; therefore, a carefully designed strategy would be needed to manage this.Practical implicationsThe study focuses on many practical issues related to disaster management in India. These issues are derived from past experiences.Originality/valueThe research provides insight to researchers and practising officers/managers. Newer insights have been presented on tacit‐knowledge management and use of scientific understanding on the management of natural disasters.
Perception of stakeholders on web‐based corporate reporting practices
Authors: Verma Gakhar Divya 
Published: May 2012

PurposeWeb‐based corporate reporting has emerged as a new mode of communication between companies and stakeholders. The purpose of this research is to assess the perception of various stakeholders on adequacy, usefulness and the future of web‐based corporate reporting.Design/methodology/approachA questionnaire was administered to 255 respondents and factor analysis was applied to analyse the data.FindingsFactor analysis identified eight factors, which describe stakeholders’ perceptions about web‐based corporate reporting. These include usefulness of web reporting, future prospects, legal acceptability, adequacy of information, usefulness for investment decision, standardisation of content, mandatory requirement and substitute for traditional reporting.Practical implicationsThe research findings will guide companies, regulators and service providers to deliver better information to stakeholders through disclosures on corporate websites.Originality/valueThe paper provides an insight into stakeholders’ beliefs and perceptions with respect to web reporting practices by companies and the future of these practices.
Striving towards strategic alignment in SMEs: an empirical analysis
Authors: Garg Adarsh , Goyal D.P. 
Published: May 2012

PurposeDespite general awareness and acceptance of the benefit of strategic planning/alignment of IS strategy with business strategy, few efforts have been made to define and study the relationship. A review of literature has revealed that past studies have largely neglected the specific consideration of small to medium‐sized enterprises (SMEs) especially IT/software developing SMEs in India. The purpose of this research is to investigate the prevalence of strategic planning activity in Indian IT SMEs and its decisive influence on business performance.Design/methodology/approachA survey‐based approach was adopted to understand the prevalence of strategic planning activity in Indian IT SMEs and its crucial influence on business performance at all three levels of management. A short survey instrument was designed by reviewing the literature on strategic planning activity in software developing SMEs. A sample of 23 software developing SMEs in India was used.FindingsA response rate of 88.8 per cent was achieved and included respondents at senior management, middle management, and lower level management across the software developing SMEs in India. The results indicate that the alignment of IS/IT strategy with corporate strategy has significant effect on performance of IT SMEs besides the general awareness of importance of strategic alignment in SMEs at all three levels of management.Research limitations/implicationsThe limited number of software developing SMEs will affect the generalizability of the study to the entire SME population. To negate the limitations of this study, multiple multi‐level case studies will be conducted in SMEs in the next phase of research. This research would contribute by indicating some of the implications, for both decision makers and academia, of an extended IT capabilities viewpoint on strategic planning activity. Future study should focus on performing a global survey on strategic alignment practices in SMEs.Originality/valueThe novelty of the paper lies in conducting a comparative study on the strategic alignment practices at all three levels of management in Indian SMEs and measuring its impact on the performance of the firm.
Capital budgeting decisions: evidence from India
Authors: Singh Shveta , Jain P.K. , Yadav Surendra S. 
Published: May 2012

PurposeThe purpose of this paper is to understand current practices in capital budgeting (including real options) in Indian companies and provide a normative framework (guidelines) for practitioners (based on our findings and literature reviewed).Design/methodology/approachA questionnaire survey was administered to 166 non‐financial companies of the BSE 200 index. Secondary data were also collated from 2001‐2011.FindingsTrends towards sophisticated techniques and sound capital budgeting decisions have continued in India. All sample respondent firms used discounted cash flow (DCF) techniques in conjunction with non‐DCF techniques. Internal rate of return (IRR), used by more than three quarters of the sample companies, is favored over net present value (NPV), used by half of the sample companies. Real options are used by half of the sample companies. Permanent (long‐term) capital has been used to finance fixed assets (net) and working capital (net).Research limitations/implicationsThe limitations of the study are that it is country specific and a detailed sectoral analysis of the constituent sectors of the sample companies could have perhaps provided deeper insight into the subject.Practical implicationsThe findings of this research, decades of teaching experience of the authors and the literature reviewed have been utilized to evaluate current practices and suggest possible improvements in decision making (through a normative framework).Originality/valueThe findings show that there still remains a theory‐practice gap in the usage of IRR over NPV. The usage of permanent (long‐term) capital to fund fixed assets (net) and permanent working capital requirements, although sound, could be an indication of surplus funds which could be used to repay long‐term debt or finance more asset building.
Exploring the role of HR practices in supply chain
Authors: Pandey Prachi , Bhattacharyya Sanghamitra , Kaur Arshinder 
Published: May 2012

PurposeThe purpose of this study is to establish the importance of human resource (HR) practices in achieving high levels of supply chain (SC) integration through a conceptual framework (depicting the moderation effect of HR practices on the relationship between information sharing and SC integration) and validating the framework empirically to establish the proposed relationships.Design/methodology/approachThe conceptual framework is proposed based on gaps in extant literature. Data from 60 automobile component manufacturing organizations in India are used to analyse the relationship between the study variables. Regression analysis is used to find the relative impact of predictor variable (Information sharing) on SC integration and the moderation effect of HR practices (training, collaborative performance systems and reward alignment) on this relationship.FindingsThe results indicate that information sharing has a significant effect on SC integration, and the relationship between these two variables is found to be positively moderated by “training” and “reward alignment”, while “collaborative performance systems” does not emerge as a significant moderator in the proposed relationships.Research limitations/implicationsIt is expected that this study will contribute to both academics and practice. Along with extending the scope of research at the academic level, it is also expected to help practising managers to understand the importance of HR in SC, and to identify various HR practices which can be focused on to improve SC integration.Originality/valueThe framework and analysis presented in this paper help to provide an understanding of how HR practices of organizations can help in improving the relationship between information sharing and SC integration.
The role of career management between human capital and interim leadership
Authors: Birasnav M. , Rangnekar S. 
Published: May 2012

PurposeThe purpose of this study is to analyze the role of employees’ career management processes and the relationship between human capital and interim leadership role importance.Design/methodology/approachResponses of 413 Indian manufacturing employees with middle or top‐level management positions and who have worked as interim leaders in their organizations, were used in this study.FindingsThe results of a series of hierarchical regression analyses showed that involvement in career management activities plays a mediator role in the relationship between human capital and interim leadership. More specifically, human capital variable age is a deciding factor to accept an interim leadership position in the Indian manufacturing industry.Research limitations/implicationsThis study focuses on the impact of employees’ career management process on choosing interim leadership positions. In other words, employees considerably invest on interim leadership positions to achieve career success through exploring the career, focusing on career goals, and implementing career strategy.Originality/valueIt is the first time that the nexus of interim leadership is empirically studied with both human capital and career management concepts. This study adds value to leadership literature since assessing interim leadership performance is one of the criteria for succession planning and has great potential to change organizational hierarchical structure.
Fuzzy EOQ model using possibilistic approach
Authors: Appadoo S.S. , Bector C.R. , Bhatt S.K. 
Published: May 2012

PurposeThe purpose of this paper is to derive an economic order quantity (EOQ) for an inventory control problem where the inventory carrying cost and the order cost are uncertain, represented by fuzzy numbers. The fuzzy numbers used herein are most general so far, represented by adaptive trapezoidal fuzzy numbers. This paper attempts to use the most general form of fuzziness to represent the uncertainty of the parameters in the inventory model.Design/methodology/approachThe fuzzy EOQ formula derivation is analytical. Given the inventory cost Cc and the order cost Co as fuzzy numbers and the demand, a crisp number and instant replenishment of inventory, a fuzzy EOQ is derived. This is done by using the possibilistic mean and the possibilistic variance of the fuzzy total inventory cost. Then for practical implementation, this quantity is defuzzyfied using the middle of the maxima (MOM) of the fuzzy EOQ, in order to get the crisp value of the EOQ that minimizes the (fuzzy) total inventory cost.FindingsThe fuzzy EOQ model derived herein is the most general fuzzy model. It is then converted to a crisp optimal order quantity and a crisp order cycle. The model assumptions cover the uncertainties in estimating the order cost and the inventory carrying cost. However, the results that can be extended in case of the shortage in inventory stock are allowed.Practical implicationsInventories by their nature are the basic part of consideration in any production, supply chain, warehousing and retail policies. The inventories consume a large part of budget, space, overheads and maintenance. Even though the problem considered in this paper is limited to single period and single item inventories, it can be extended to multiple items and multi‐period inventories. The paper gives an illustrative example and its solution at the end.Originality/valueEOQ is the most fundamental concept in making inventory policies. However, in inventory literature, covering the risk of uncertainty in the various cost estimations such as carrying and order or shortage costs, is more recent and is not well developed.
Export competitiveness patterns in Indian industries
Authors: Fetscherin Marc , Alon Ilan , Johnson James P. , Pillania Rajesh K. 
Published: May 2012

PurposeThe purpose of this paper is to measure and analyze industry export competitiveness of India and it tries to achieve this by presenting a multi‐dimensional framework for measuring and illustrating industry export competitiveness.Design/methodology/approachThe framework considers industry specialization, industry export growth rate, and relative export market share for a dataset of 97 different Indian industries over a five year period (2001‐2005).FindingsThe analyses identifies four different types of industry groups, namely domestic static, domestic dynamic, global dynamic and global static. The result shows that the majority of Indian industries are dynamic and growing faster than the world export growth rate for the period of study. A total of 40 percent of India's industries are more global, in terms of industry specialization, compared to the world average, with such highly specialized industries as silk, gums, carpets and textiles, floor coverings, pearls, precious stones and metals. The authors show that industry specialization leads to dominance in worldwide export market share. India's global dynamic industries are mainly in the raw materials, commodities and skilled manual labor rather than high tech or manufacturing sectors.Research limitations/implicationsThe framework allows us to measure and illustrate industry export competitiveness and permits an intra‐country comparison, a comparison of various industries of one country, or permits an inter‐country comparison, a comparison of one industry across different countries.Practical implicationsThe framework should help policymakers, government officials, industry associations, and company executives to assess their export competitiveness and focus on protecting or promoting certain industries by directing scarce resources to sectors where they may count the most. The findings of the study can also be useful for international bodies such as UNCTAD and world‐bank in identifying regional industry that can foster growth of trade and economies in the South‐Asian region.Originality/valueThe framework used is conceptually innovative and applicable to a variety of contexts for modeling industry export competitiveness. The framework also facilitates inter‐ and intra‐country export benchmark analyses.
Varying effects of enhanced and new corporate technological knowledge in responding to technological change
Authors: Moorthy Subba 
Published: May 2012

PurposeThe purpose of this paper is to explore how enhanced and new technological knowledge of firms affects their performance under varying rates of technological change.Design/methodology/approachA large‐sample empirical study of US manufacturing firms is used. The main independent variables are measured using firms' patent data. Three hypotheses were developed based on theory and were tested using multivariate regressions. To increase reliability, alternative industry and firm explanators of performance were controlled for.FindingsIt was found that performance effects of enhanced technological knowledge increase with increasing rate of technological change. Effects of each knowledge dimension are found to be non‐linear. New technological knowledge has no independent effect on performance but acts jointly with enhanced knowledge in improving performance under moderate to rapid rates of technological change.Research limitations/implicationsThe study is narrow in scope being a fine‐grained analysis of a firm's technological competence. It does not take into account the role of marketing and administrative competence.Originality/valueThis is one of the few studies to disaggregate a firm's total stock of technological knowledge into its enhanced and new components.
Branding: perceptual effects on consumer evaluations
Authors: Field J. Robert , Bergiel Blaise J. , Giesen J. Martin , Fields Courtney L. 
Published: May 2012

PurposeThe purpose of this study is to determine the extent that extrinsic product attributes (brand name/packaging) influence consumers' perceptions and resulting evaluation of intrinsic product attributes, quality, and purchase intention.Design/methodology/approachA 2 (brand) x 2 (treatment group) experimental “taste‐test” design was created using two brands of cookies (national versus store brand) and two treatment conditions (whether the cookie was in its respective package or placed in the competitor's package). T‐tests were used to compare mean scores of six product attributes (taste, texture, appearance, purchase intent, value) measured on five‐point bi‐polar adjective Likert scales.FindingsSubjects' evaluations of the national brand were significantly higher compared to the store brand across five of the six cues with the exception of value (as measured by willingness to pay MSRP) when the national brand was in its respective packaging. Subjects also rated the national higher on four of the six cues when it was in the store brand bag. The reverse was not found when the store brand cookie was in the national brand bag.Research limitations/implicationsThe results suggest that store brand managers must increase the quality of their product if they expect to capture market share from the national brands. Further research is recommended using other brands and product categories.Originality/valueStore brands may be able to narrow the market share gap with the national brands only if the quality of the store brands increase. Consumers are more objective in evaluating intrinsic cues than previously thought.
Social media: back to the roots and back to the future
Authors: Kaplan Andreas M. , Haenlein Michael 
Published: May 2012

PurposeThe purpose of this paper is to provide a viewpoint on the historical roots and future evolution of social media.Design/methodology/approachThis paper provides a summary of the authors' previous research and experience in the area of social media.FindingsThis paper contains practical insights on the consumer use and business potential of social media applications.Originality/valueThis viewpoint provides insights to anyone who is interested in researching consumer use of social media or using social media in a managerial context. It will be particularly helpful to business leaders who are looking for answers in the fast‐moving area of social media applications.
Factors determining the flow of information among the online community users
Authors: Choraria Sapna 
Published: May 2012

PurposeThe purpose of this descriptive study is to focus on the salient features of perceived sociability and perceived usability that motivates the members to participate repeatedly on social networking online community web site. The paper proposes that each individual relegate different importance on the dimensions of usability and sociability in terms of the quest of knowledge versus causal knowledge.Design/methodology/approachA self‐designed questionnaire administered among 600 sample respondents (users of Facebook.com) through online survey method. Confirmatory factor analysis was performed to examine and improve the usability of the measurement tool followed by structural equation modelling to test the proposed framework.FindingsThe findings indicate that ease of use, behaviour and interaction is been given an equal level of importance by both the groups, while satisfaction is given the least consideration.Research limitations/implicationsThe community used to study the flow of the information belongs to the single general purpose category. Also the target sample size is restricted to active online users belonging to the category of professionals from India.Practical implicationsThe results of this research work will provide a framework of user‐centric strategy for the online managers to maintain the dual directional flow of information, i.e. seeking and contributing, and achieve online success.Originality/valueThe study contributes to the existing knowledge of social networking process on online community web site promoting user participation through continuous flow of information.