bluuebunny/crossref_metadata_2025_split huggingface dataset:
Reflecting on the production of intellectual capital visualisations
Authors: Cuganesan Suresh , Dumay John C. 
Published: November 2009

PurposeThe first aim of this paper is to present the methods developed by one of the co‐authors to render visible the complexity of intellectual capital (IC). These were developed to make relationships between IC elements and value creation accessible to managers seeking to act on IC. The second aim of the paper is to explore the ability of visualisation techniques to inscribe the complexity of IC. This is pursued through a process of reflecting on the experiences of “being involved” in the production of IC visuals.Design/methodology/approachThe study details the methods utilised in a case study of a shared service centre of a financial services organisation and presents a reflective analysis using the Latourian notion of inscriptions.FindingsIn conducting its reflective analysis, the paper traces the various translations undergone by the inscriptions of IC, with the end result of these movements being a visual meta‐narrative connecting the various IC elements to one another as well as dimensions of IC value creation.Originality/valueThe paper presents a novel examination of visualisations of IC as might be used within firms for the purposes of resource mobilisation and managerialist intervention.
Shifting NPM agendas and management accountants' occupational identities
Authors: Järvinen Janne 
Published: November 2009

PurposeThe purpose of this paper is to illustrate how the occupational identity of management accountants working in the public sector is influenced by a change in management accounting and control systems as well as the underlying management agenda.Design/methodology/approachFrom interviews with management accountants and their associates in five public hospitals, the paper illustrates how a change in new public management (NPM)‐related managerial agendas interacts with how the management accountants perceive their professional roles.FindingsIt is argued that the focus of the NPM agenda in Finnish public health care has shifted from a “down grid agenda”, emphasising private sector accounting and control methods, to a “down group agenda” that emphasises accountability, visibility and comparability. This change in agendas has materialised in the implementation of the diagnosis‐related groups (DRG) system, and the resultant abandoning of activity‐based costing (ABC) systems. Health care management accountants who rely on private sector ideals for constructing their occupational identity may resist the implementation of DRG if they interpret it as a shift in managerial discourse.Originality/valueThe paper links two different and sometimes contradictory agendas within the NPM framework with the occupational identity of management accountants. The observed reaction to the shifting agendas has implications for understanding why some accounting systems carry more appeal than others.
Back from fantasyland
Authors: Parker Lee 
Published: November 2009

PurposeThe purpose of this paper is to reflect on the role and value of conferences.Design/methodology/approachThe paper takes the form of a poetic exposition.FindingsThe poem identifies the common features and participants' experiences of conferences. It offers a satirical reflection on the value of speakers and their presentations and the promise of re‐energised, up‐skilled participants.Research limitations/implicationsThe poem raises awareness and pointing to issues regarding the pervasiveness and value of today's business, professional and research conferences.Originality/valueThe poem offers a unique and reflective, personalised interpretation of experiences in the pervasive world of contemporary business and research conferences.
Coerced integration
Authors: Deitz George , Hansen John , Glenn Richey R. 
Published: November 2009

PurposeOver the past decade, channels researchers have devoted considerable attention to a potential shift in the balance of power in retailer‐manufacturer relationships. At the same time, a burgeoning body of supply chain research, largely overlooked by marketing researchers, has emerged promoting the benefits of cooperation in technology‐enabled supply chain integration. This study aims to investigate the confluence of these streams. Specifically it aims to consider the effects of retailer supply chain technology mandates on supplier financial performance.Design/methodology/approachThe design and method is a secondary data event analysis including cross‐sectional regression analysis.FindingsThe event analysis findings indicate suppliers affected by Wal‐Mart's 2003 RFID mandate experienced net gains in abnormal stock returns. Subsequent cross‐sectional regression analysis show abnormal returns were stronger for suppliers with greater cash flow and for more dependent suppliers.Practical implicationsStudy results suggested firms with stronger cash flows are better able to absorb the unexpected costs of complying with the retailer mandate. Additionally, the findings indicate mandate‐associated positive abnormal returns were more pronounced for suppliers with a larger percentage of sales through the Wal‐Mart channel. This means that a dependent supplier that follow technology mandates by power retailers will potentially receive above average stock returns.Originality/valueThis paper is believed to be the first to address the impact of technology mandates in the supply chain.
Searching for competitive advantage through sustainability
Authors: Flint Daniel J. , Golicic Susan L. 
Published: November 2009

PurposeSustainability is becoming increasingly important in supply chains, particularly in those that function in highly competitive industries. The purpose of this paper is to understand more deeply the role sustainability plays within supply chains based on a qualitative study conducted in the New Zealand wine industry.Design/methodology/approachThis research followed a grounded theory methodology which used in‐depth interviews with managers from wineries, retailers, and restaurants; observations of operations; and interpretation of field documents/artifacts.FindingsThe findings show that managers within the New Zealand wine supply chains are trying to find ways to leverage sustainability‐related competencies for competitive advantage in what is now a highly competitive industry. Within this context, the emergent theme of searching for advantage through sustainability involves: pursuing and leveraging sustainability; telling a story that involves sustainability; managing supply chain relationships around sustainability; and experimenting with sustainability initiatives.Research limitations/implicationsThe research is limited to the context and participants of the study. As a qualitative inquiry, findings are exploratory. The research implications, however, involve deeper studies into how wine industry firms in other nations and regions of the world are treating sustainability and searching for competitive advantages. Further validation of the models that emerge can be accomplished through future research, which would draw on aggregate data.Originality/valueThe approach and context within which sustainability is explored is unique. By seeking deep insights from managers on the cutting edge of sustainability initiatives, we are able to get close to strategic thinking and explore the impact on distribution relationships.
The effects of product digitalization and price dispersion on search intentions in offline versus online settings: the mediating effects of perceived risks
Authors: Biswas Dipayan , Burman Bidisha 
Published: November 2009

PurposeThe purpose of this paper is to examine how a product‐related variable like digitalization and a market‐related variable like price dispersion might differentially influence consumer search intentions across offline versus online shopping interfaces, and how this relationship might be mediated by consumers' perceived risks. Prior research findings are extended and examines how the perceived risk – search intention relationship might be different in online contexts. The distinction is drawn between perceived performance risk versus perceived transaction risk and examines how each of these risks would differentially influence search intentions across the two shopping interfaces (offline versus online).Design/methodology/approachTwo experimental studies are conducted.FindingsStudy 1 shows that under conditions when perceived performance risks are enhanced, such as for non‐digitalized (versus digitalized) products, consumers' search intentions are enhanced, with the effects getting magnified in online shopping interfaces. In Study 2, the effects of a condition are examined when instead of performance risks, transaction risks are enhanced by a market‐related variable – price dispersion. The results of Study 2 show that when there is higher price dispersion in the marketplace, in the offline environment, participants have higher search intentions, while in the online environment, participants have lower search intentions. In addition, the effects of price dispersion on search intention in the online environment are mediated by perceived transaction risk.Originality/valueLimitations of the studies suggest that future research may extend these findings to include non‐student samples, differential search costs, customer‐related factors like trust and involvement, other types of risks like social and psychological, social networking sites, and multichannel search behaviors.
Cross‐cultural equivalence of price perceptions across American, Chinese, and Japanese consumers
Authors: Meng Juan (Gloria) , Altobello Nasco Suzanne 
Published: November 2009

PurposeThe purpose of this paper is to apply Lichtenstein et al.'s price perception model to American, Chinese and Japanese cultures, to test the measurement equivalence across three cultures, and to compare the price perception constructs across three cultures using equivalent instruments.Design/methodology/approachA questionnaire is used to collect information on more than 500 student respondents from America, China, and Japan.FindingsUtilizing structural equation modeling, a 21‐item version of Lichtenstein et al.'s scale is created that has good fit across the three cultures. In progressively constraining tests, good model fit is found when constraining or partially constraining the factor loadings, error correlations, factor variances, and correlations between factors to be equal across three cultures tested. In addition, after creating price perception subscales, no significant differences emerge between Chinese, Japanese, and US consumers on value consciousness or price/quality schemas. Significant differences emerge on price consciousness, prestige sensitivity, and sales proneness.Practical implicationsThe 21‐item scale of Lichtenstein et al.'s price perception model can be generalized to both China and Japan. The primary conclusions (i.e. that Chinese consumers reported significantly higher price and prestige sensitivity, compared to USA and Japanese consumers, while US consumers showed higher levels of sales proneness than Chinese and Japanese consumers) provide a rationale for international retailers to develop different pricing and promotional strategies when expanding their business into these three cultures.Originality/valueA 21‐item scale to measure five of Lichtenstein et al.'s price perception constructs that has been validated through measurement invariance tests and compared across consumers in China, Japan, and the USA is provided.
A demand‐based model for the advance and spot pricing of services
Authors: Ng Irene C.L. 
Published: November 2009

PurposeThe purpose of this paper is to study the non‐consumption of a service by advance buyers, the re‐selling of relinquished capacity at spot time and the effect on the pricing of advance and spot demand of services.Design/methodology/approachThe paper employs mathematical economics modeling technique.FindingsThe model shows that advance prices are always lower than spot prices due to the non‐consumption effect and also that providing a refund to advance buyers, as insurance against non‐consumption, may be. By modeling in the capacity of the firm, the paper also presents the firm's capacity conditions when the firm does not sell in advance and also when market failure occurs i.e. when the firm does not sell in advance nor at consumption time.Research limitations/implicationsThe model does not consider uncertainty in the spot price and assumes a one‐stage optimization. Furthermore, the model extension with refund is numerically derived.Practical implicationsThis model informs industry on the significance of non‐consumption of a service and the re‐selling of relinquished capacity. It also highlights the importance of the interaction between capacity and refunds in advance and spot selling.Originality/valueThis paper contributes to extant literature by demonstrating that when heterogeneous demand behavior is explicitly modeled with non‐consumption, capacity and refunds, firms would then be able to understand where and how service revenue is being obtained (higher price or higher demand) and the impact of various sensitivities on revenue.
The determinants of equity needs: size, youth or innovation?
Authors: Venturelli Valeria , Gualandri Elisabetta 
Published: November 2009

PurposeThe purpose of this paper is to set out to critically review the approaches developed for the assessment of the equity gap, extending the quantitative approaches to the equity gap and developing a demand‐side model that allows accurate prediction of the future demand for equity.Design/methodology/approachThe first part of the paper deals with financial constraints for innovative SMEs and the possible existence of an equity gap. The next step concentrates on calculating the additional amount of equity needed in order to finance the expected growth in sales.FindingsWith regard to the approaches developed to estimate the scale of the equity gap, our main finding is that demand‐side analysis is the least well developed. Through the application of an original model to a sample of Italian firms, we find that the degree of innovation cannot be considered the main discriminating factor when it comes to the differences in equity requirement per unit of marginal sale; the analysis reveals the pivotal role played by the enterprise's year of foundation.Research limitations/implicationsThe empirical data considered in this paper are from a large database that does not cover the period before the company starts to sell its goods on the market; moreover, the estimation of the amount of equity needed cannot be considered explicit evidence of an equity gap problem, since the gap itself implies an unfulfilled demand for additional sources of finance, only measurable in qualitative terms.Practical implicationsThe research will be of interest to policy makers and practitioners in defining appropriate mechanisms for bridging the equity gap for SMEs.Originality/valueThe attempts to quantify the scale of the equity gap at the international level have been limited by the availability of data. As a result, they have tended to be largely qualitative, and their conclusions anecdotal. The model presented here allows precise prediction of the future demand for equity: the results could indirectly confirm that there is indeed a gap in the availability of risk capital for SMEs.
What do UK small and medium sized enterprises think about employing graduates?
Authors: Woods Adrian , Dennis Charles 
Published: November 2009

PurposeThe UK government is committed to increasing the proportion of young people entering higher education. This means that graduates will make up a greater proportion of the labour market. To some extent, this applies to all businesses, but will particularly affect small and medium sized enterprises (SMEs), that have traditionally employed a lower proportion of graduates. Accordingly, the purpose of this paper is to help universities understand better what they could do to both prepare their graduates for jobs in small firms and to help them communicate better with small firms.Design/methodology/approachThe empirical findings are based on a telephone questionnaire survey of SMEs (n=396), drawn from a range of sectors.FindingsThe findings indicate that, dependent on: the size of the firm, the proportion of graduates currently employed, the sector that the firm is in, its location and the role played in the organisation by the respondent, the firm's attitude towards employing graduates can be explained reasonably well. Overall, while nearly 60 per cent of respondents reported that their firm needed graduates, only 22 per cent felt that the graduates they had seen were well prepared for the world of work.Research limitations/implicationsThe study is limited on account of the difficulty of obtaining a representative sample of SMEs across all sectors and geographical areas. The main implication is that universities need to work much harder in convincing smaller firms with a low percentage of graduates already working to take on graduates, especially when the owner‐manager is the key decision maker with respect to the employment decision. Further, universities in the London area have a much more difficult job in building relations with firms than those in other locations.Originality/valueThe main value of the paper is in opening a window on what SME employers think about employing graduates.
Training in Thai SMEs
Authors: Thassanabanjong Kitiya , Miller Peter , Marchant Teresa 
Published: November 2009

PurposeThe purpose of this paper is to profile Thai small‐medium enterprises (SMEs) and fill a research gap about their investment in training and approaches to training.Design/method/approachThe paper uses a quantitative, descriptive design with a drop‐off survey among 438 SMEs in Thailand.FindingsThe study reveals a relatively young, highly‐educated cohort of SME owner/managers, with greater business longevity than other countries. They do not invest a great deal of time or money in training and prefer informal, unstructured on‐the‐job (OTJ) training. Most SMEs train a few or none of their members for two hours a week and thus are “low” or “tactical” trainers. However there are some “strategic” trainers particularly in contemporary industries such as IT and services as well as larger and higher‐earning SMEs.Research limitationsThe study focuses on urban Thai SMEs and thus may not represent rural or regional areas, or SMEs in other countries. The quantitative approach does not explain why investment in training was relatively low.Originality/valueThis is the first systematic study, to the best of the authors' knowledge, dealing with training in Thai SMEs. This paper encourages debate on the presumed universality of training and argues that academics need to “go back to basics” to understand training in family run SMEs, particularly in developing nations such as Thailand, and to recognise the utility of OTJ training in this context.
Morphological prospection: profiling the shapes of things to come
Authors: Voros Joseph 
Published: November 2009

PurposeThe purpose of this paper is two‐fold. First, to describe in detail a particular sub‐class of powerful prospective methods based on the method of “morphological analysis”. And second, to extend their use to create a basis for strengthening strategic analysis and policy development.Design/methodology/approachThe paper examines the history and use of morphological methods in foresight work, and briefly describes three main “lineages” currently in use, and proposes some extensions to models of practice.FindingsRecent research in cognitive psychology suggests that requiring a detailed and systematic examination of future possibilities before a decision is made leads to more effective assessments of futures. Morphological methods, by design and construction, are perfectly suited to this, and so can form an exceptionally strong basis for thinking systematically about the future.Practical implicationsThe paper also describes how to go about designing a foresighting capacity based on a systematic evaluation of future systemic contexts, as well as discussing what aspects of the external environment to include in robust competitive intelligence, strategic monitoring, environmental scanning, and “horizon scanning” activities.Originality/valueThe paper proposes some extensions to existing practice and describes some ways to tie the development of a strategic meta‐language to clearly‐targeted intelligence scanning. This paper should be of interest to anyone involved in trying to strengthen strategy development, policy planning or intelligence analysis.
Uncertainty, the critical basis of risk management
Authors: Richardson Jacques G. 
Published: November 2009

PurposeThe objective of this paper is to scan the extent of uncertainty and hesitation in the development of plans and strategy.Design/methodology/approachThe author evokes concrete cases of risk aversion, when the action either goes ahead or is stymied by lack of certitude. The incidents cited are of practical – rather than of theoretical – connotation.FindingsThis essay shows that the willful overcoming of missing assuredness may sometimes incur, in its turn, hazardous risk.Originality/valueThe paper illustrates the roles of intelligence, the measurement of precaution, and the willingness or failure to gamble on the (sometimes) long shot.
Forecasting long‐term paper demand in emerging markets
Authors: Hujala Maija , Hilmola Olli‐Pekka 
Published: November 2009

PurposeTypically, the graphic paper demand is being forecasted with the development of GDP, population and the price of paper. Recently, diffusion of information and communication technologies (ICT) has been identified as one possible driver of its consumption. It could be assumed that in emerging markets paper demand is a combination of these classical and new factors.Design/methodology/approachThe research examines the situation in the emerging Russian market with panel data regression analysis, accompanied with system dynamics simulation using Monte Carlo sensitivity analysis. So, the paper integrates different quantitative approaches to sketch long‐term paper demand forecasts through different alternative scenarios.FindingsResults show that mobile telephones are complementary to both newsprint and magazine paper demand and the internet is a substitute, but these two factors are still relatively small compared to the effect of GDP per capita.Research limitations/implicationsThis research is limited to Russian markets, and in order to have more generalization power, it should be repeated in other emerging economies like, for example, former East European countries and Asia. However, used data in our analysis is longitudinal and has numerous observation points; therefore giving more reliability over the results.Originality/valueThe research work is seminal from the methodological point of view: it incorporates numerous quantitative methods to produce demand forecast using Monte Carlo simulation. Also, research studies taking into account the impact of ICT on emerging markets concerning paper demand are rare.