bluuebunny/crossref_metadata_2025_split huggingface dataset:
Disruptive innovation: a new model for public sector services
Authors: Eggers William , Baker Laura , Gonzalez Ruben , Vaughn Audrey 
Published: May 2012

PurposeThis article aims to provide examples of opportunities to implement disruptive innovation and offer a framework to introduce it in the public sector – proposing a way to use innovation to make public programs radically cheaper without slashing services.Design/methodology/approachBy focusing on the public sector job to be done – promoting public safety through incarceration vs electronic monitoring – can illuminate how to accomplish the core goals of an existing process in a different way.FindingsThe paper finds that the best place to start disruptive innovation tends to be in a market segment that is vastly over‐served or not served at all by the current, dominant model of delivery.Practical implicationsGovernment has an array of tools and channels that can be used to foster the growth of disruptive technologies.Originality/valueFrom homeland security to education, from health care to defense, what is needed are innovations that break traditional trade‐offs, particularly that between price and performance. Disruptive innovation offers a proven path to accomplish this goal and in the process transform public services.
Global leadership teams: diagnosing three essential qualities
Authors: Thomas Robert J. , Bellin Joshua , Jules Claudy , Lynton Nandani 
Published: May 2012

PurposeCompanies that operate globally have to be adept at managing certain tensions: between global and local, between differentiated and integrated and between many cultures and one organizational culture. So the authors aim to interview top managers to study how global leadership teams are coping with these challenges.Design/methodology/approachOver the past year, Accenture researchers interviewed more than 40 CEOs and top leaders at multinational companies to shed light on how they handle the “creative tensions” of competing on a global scale.FindingsThree attributes were repeatedly cited as enhancing the performance of top teams and their companies: a clear charter and operating principles; the need to be agile about the way they think and whom they draw into the decision‐making processes; and the ability to “change ahead of the curve,”Practical implicationsThe article describes how successful firms address each of the three challenges the leaders identified.Originality/valueThe article includes a diagnostic that leaders can use to see how they compare with highly successful global firms.
Beyond stage‐gate: restoring learning and adaptability to commercialization
Authors: Hutchins Nate , Muller Amy 
Published: May 2012

PurposeThe authors of this paper contend that too many firms' innovation initiatives are shackled with archaic budgeting and planning methodologies that are intended to protect managers from the embarrassment of blown budgets, missed deadlines, or market flops but instead suppress learning and adaptability, both critical to achieving successful commercialization of unique ideas. This paper aims to address this issue.Design/methodology/approachThe authors propose that the first step to rid myopia and rigidity from the stage‐gate approach is to re‐conceive it as an assumption‐driven process centered on learning, rather than simply a sequence of activities marching towards a pre‐determined outcome.FindingsThe authors suggest that firms should adopt assumption‐driven learning in a series of sequential divergent‐convergent cycles – one cycle per stage – each centered on testing the major assumptions for that stage.Practical implicationsContinuous learning and unlearning is essential to the process of developing raw ideas into viable commercial applications. The key to success is to test assumptions through real‐life experiments – for example, market assumptions should be tested in‐market, manufacturability assumptions should be tested in production.Originality/valueFirms should adopt assumption‐driven learning in a series of sequential divergent‐convergent cycles – one cycle per stage – each centered on testing the major assumptions for that stage.
The impact of a computerised consolidation accounting package (CCAP) on student performance
Authors: Kanapathippillai Sutharson , Shamlee Hasheem Ahamed , Dellaportas Steven 
Published: May 2012

PurposeThe purpose of this paper is to investigate the association between the use of a computerised learning tool (specifically designed to teach consolidation accounting) and student performance in the final examination of an undergraduate accounting unit on Corporate Accounting.Design/methodology/approachA regression model was developed to analyse 1,103 observations of assignment and examination scores, collected over three semesters, to test the central proposition that computer assisted learning enhances student learning outcomes and performance in the exam.FindingsThe results show a positive and significant relationship between the computerised accounting assignment on consolidated accounting (linked to usage of the computerised tool) and the consolidation question in the final examination. The findings suggest that the computerised consolidation accounting package (CCAP) assists students to understand the concepts underpinning consolidation accounting.Research limitations/implicationsThe data were collected from a single institution, which may not represent the population of accounting students. Due to ethical obligations, the study lacked a control group that would have allowed meaningful comparison and assessment of student performance. Furthermore, whilst the findings in this study were able to demonstrate a positive association between the CCAP and exam performance, it is unable to determine the quality and depth of the learning experience from using the CCAP.Practical implicationsThe present study found that a CCAP and its usage has the potential to positively impact student performance on assessment tasks on subject matter similar to concepts contained the computer package. Such findings may encourage instructors to seek ways of incorporating learning technologies in the pedagogical design.Originality/valueThis is believed to be one the few papers that has exclusively studied the impact of a specific CCAP and a specific segment in accounting education (consolidation accounting) using direct measures, CCAP assignment score and the final examination score for a question dedicated to consolidation accounting.
Institutionalization of communication management
Authors: Grandien Christina , Johansson Catrin 
Published: May 2012

PurposeDevelopment and expansion of the communication management function in organizations has recently been discussed in relation to the concept of institutionalization. Empirical evidence has illustrated that the role of communication executives and communication managers varies between organizations, and could also be subjected to change within an organization. The purpose of this paper is to conceptualize institutionalization of communication management as a process. It aims to develop a theoretical framework that integrates important factors that influence and regulate this process.Design/methodology/approachA literature review resulted in a number of factors potentially influencing the institutionalization process. These factors were attributed to three main theoretical areas and four different levels of analysis, using institutional theory as a guiding framework. The theoretical areas and analysis levels, were proposed to be mutually interdependent, and were compiled in a theoretical framework, illustrated in a model.FindingsThe theoretical framework includes three main areas: organizational structure, social capital, and perceptions of the profession; and four levels of analysis: the societal, the organizational field, the organizational and the individual levels.Originality/valueThis paper contributes to the study of institutionalization of communication management in organizations by providing a theoretical framework, which can be used to further investigate the development of the communication function and the role of communication executives and communication managers in organizations. By conceptualizing institutionalization of communication management as a process, and exploring and defining the important elements that influence and regulate this process, an important theoretical contribution to the field is made.
Consumer attitudes toward false representation
Authors: Tseng Lu‐Ming , Shih Mei‐Fang 
Published: May 2012

PurposeMisrepresenting the nature of an accident to obtain insurance money for a loss not covered by the insurance policy is definitely unethical and will cause serious harm to insurers. The purpose of this paper is to investigate this issue and examine the impacts of insurance coverage and fraud sizes on the consumer attitudes toward the false representation.Design/methodology/approachQuestionnaire surveys were collected with 210 adults in Taiwan.FindingsResults indicated that insurance coverage affected ethical judgment and perceived fairness, and ethical judgment and perceived fairness related to the false representation. Perceived fairness is related to ethical judgment (the more people feel it is fair to cheat, the higher propensity they have to deem the cheating as ethical).Originality/valueConcern for claim fraud in the insurance market has dramatically increased over the past few years. However, very little research has examined the impacts of coverage and fraud sizes on such behavior. This paper takes a further step in testing the effects of the two factors on individuals' intentions to commit false representation. The results suggest that coverage does affect the intention to misreport claim amounts.
Re‐defining stewardship?
Authors: Ali Shazeeda A. 
Published: May 2012

PurposeThis paper seeks to examine the concept of stewardship within the context of the financial services industry.Design/methodology/approachThe paper explores the historical and current significance of stewardship in the field of financial services through an analysis of the obligations and liabilities of those responsible for other people's money.FindingsA key finding is that stewardship should represent the touchstone for reform in the financial industry.Originality/valueThe paper provides an innovative examination of the concept of stewardship and its application to the financial industry. The paper should be of value to those interested in and/or involved in financial services regulation.
Corporate letters of credit and their usage as an instrument for fraud
Authors: Polat Ali 
Published: May 2012

PurposeThis paper seeks to examine the differences between traditional documentary credits and corporate issued documentary credits and to show the effects of these differences on the application of documentary credits within a fraud context.Design/methodology/approachThe objective of the paper is achieved by analysis of relevant documents of related institutions together with some examples of works done by the authors from the field.FindingsIt is found that the documentary credits issued by corporations can be a tool for financial fraud due to lack of information in classifications and lack of experience for this product.Practical implicationsCompanies dealing with international trade can benefit from the risk involved in that type of transactions. It is also possible that a new classification can also be arranged including corporate letters of credits.Originality/valueThe paper covers a topic which is almost untouched. As the number of documentary credits that are issued by corporates are rare and this is not also well documented in the theory was shown by this research. The absence of the information in theory and practice gives room to the fraudster.
A tough pill to swallow?
Authors: Fan Di , Lo Chris K.Y. 
Published: May 2012

PurposeThe purpose of this paper is to investigate the impacts of voluntary Occupational Health and Safety Management System (OHSMS) certification (i.e. OHSAS 18001) on fashion and textiles‐related companies’ financial performance.Design/methodology/approachFrom all US‐listed fashion and textiles‐related companies, 44 companies that obtained OHSAS 18001 certification were used as samples. A long‐horizon event study was conducted to estimate the sample companies’ abnormal changes of sales and return‐on‐assets (ROA) over non‐OHSAS 18001 adopters in the same industry.FindingsThe authors found that OHSAS 18001 adoption has a positive impact on fashion and textiles‐related company’s sales performance. Nevertheless, the OHSAS 18001 adoption has a negative impact on the company's ROA performance.Originality/valueBecause of the increasing fashion customers’ attention on the occupational health and safety (OHS) issues on personal goods, such as fashion, apparel and beauty products, major fashion brands and retailers often require their suppliers to implement a voluntary OHSMS, in order to avoid any OHS scandal, such as sweatshops and child labour. However, the impacts of OHSMS on fashion and textiles‐related manufacturers have never been examined empirically. The paper provides the first empirical evidence of impacts of OHSAS 18001 on fashion and textiles‐related companies’ financial performances.
Best practices as an assessment for crisis communication
Authors: Veil Shari R. , Husted Rebekah A. 
Published: May 2012

PurposeThis study aims to use the now‐classic case study of American Red Cross's response to Hurricane Katrina to demonstrate the utility of the best practices in risk and crisis communication as an assessment tool.Design/methodology/approachQualitative case study methodology is used to provide a thick description of the case based on media analysis and internal and external evaluations. The best practices in risk and crisis communication are then used to assess Red Cross's response efforts.FindingsThis study provides contextual support for the best practices in risk and crisis communication and demonstrates their usefulness in post‐crisis assessment. Lessons learned specific to the case outline the importance of: maintaining flexibility in the crisis plan; developing a crisis communication protocol with partners; considering the affects of response procedures on the emotional and psychological health of crisis victims; and establishing connections with diverse populations and the communities in which the organization works.Practical implicationsAs an assessment tool in the post‐crisis stage, the best practices provide an outline for organizations to question whether their planning was sufficient and their strategies and responses met the needs of their stakeholders.Originality/valueThis study provides reason for continuing to develop, study, and apply best practices in risk and crisis communication across organizations and industries. By using the best practices as an assessment tool post‐crisis, organizations can look at each specific practice through the lens of the crisis to stimulate organizational learning.
Understanding strategy in communication management
Authors: Raupp Juliana , Hoffjann Olaf 
Published: May 2012

PurposeThe purpose of this article is to provide a new perspective on the relationship between communication management as a strategic process and corporate strategy.Design/methodology/approachThis paper compares approaches of the prescriptive and the descriptive branch of strategy research and highlights how these seemingly contradictory strategy concepts are interrelated. It integrates decision‐making and interpretive perspectives on strategy in management and transfers those perspectives to strategy in communication management. Two areas of communication management, problem definition and the identification of stakeholders, serve as examples to illustrate the conceptual framework.FindingsA conceptual model of strategic decision making in communication management is developed. Strategy in communication management is understood as deliberately creating decision‐making situations. Strategic decisions in communication management are part of both retrospective and prospective sensemaking processes in organizations.Originality/valueThis paper points to fruitful tensions between different strategy concepts and suggests ways to resolve this tension partly. It offers further insights into the role of strategy in communication management by providing a comprehensive view on strategies of communication management from the perspectives of strategy content and strategy process research.
The integration of CSR into corporate communication in large European companies
Authors: Pollach Irene , Johansen Trine S. , Ellerup Nielsen Anne , Thomsen Christa 
Published: May 2012

PurposeThis paper aims to shed light on corporate practices regarding the integration of CSR into corporate communication in large European companies.Design/methodology/approachAn e‐mail survey was conducted among large European companies in a total of 14 European countries. The questionnaire focuses on the organization of corporate communication activities, the organization of CSR activities, and the cooperation between the two.FindingsThe authors find that CSR is managed most frequently by CSR departments, but also by communication departments to a small extent. Whichever organization is chosen, the communication departments frequently engage in cooperation with the CSR departments. The more frequently the two cooperate, the more likely they are to have formalised their cooperation. The authors also conclude that the communication department is generally aligned to the strategic management of the organization, whereas this is not always the case for the CSR department.Research limitations/implicationsA limitation of the study is clearly the sample size, which could have been larger. However, corporate policies against survey participation pose an obstacle to large‐scale surveys among companies in general.Originality/valueThe question of whether and how companies integrate CSR and communication responsibilities is an under‐researched area. This paper provides empirical evidence of how large companies manage the two functions in their organizations.
The Sense of Community in School Scale (SCSS)
Authors: Admiraal Wilfried , Lockhorst Ditte 
Published: May 2012

PurposeTeacher communities might create excellent conditions for teacher learning in schools, such as a teacher dialogue. The way teachers perceive and interpret these conditions seems to be crucial for their effects on learning. Therefore, the purpose of this paper is to develop and test the Sense of Community in School Scale (SCSS).Design/methodology/approachThe SCSS was completed by a sample of 271 Dutch school teachers and student teachers and related to self‐reported opportunities for teacher dialogue. It was hypothesized that sense of community and teacher dialogue were related, that teachers showed a stronger sense of community than student teachers, and that their sense of community was stronger related to teacher dialogue for teachers than for student teachers.FindingsTeachers showed higher scores on two of the six scales of the SCSS (group identity and meaningful relationships). For both teachers and student teachers, three aspects of sense of community (shared interaction repertoire, tolerance of individual differences, and meaningful relationships) were positively related to teacher dialogue, with stronger relations with two other aspects (group identity and shared domain) for teachers than for student teachers.Research limitations/implicationsAlthough SCSS showed promising results, more technical research should be done to ensure its construct validity, differential validity and predictive validity.Originality/valueTeaching is still seen as isolated work. More insight in how to ascertain collaborative workplace conditions in school might further ideas on workplace learning for school teachers.
The inservice‐teacher‐training in Flemish schools: does practice make a (more) perfect teacher?
Authors: Snoeck Iris , Struyf Elke 
Published: May 2012

PurposeThe aim of this study is to analyse the experiences of student teachers and mentors regarding in‐service teacher‐training or the “Learning in the Workplace Trajectory” (LIW) in Flemish secondary schools. How is this trajectory perceived by mentors and student teachers, i.e. do their individual expectations and capacities match with the formal guidelines implemented by the teacher‐training institutes (and how)?Design/methodology/approachThis study investigates the LIW trajectory on a pragmatic level, using qualitative research methods such as semi‐structured interviews. The focus of this study is twofold: coaching during the LIW trajectory and evaluation during and at the end of the LIW trajectory.FindingsThe majority of the respondents (mentors and student teachers) indicated that adequate communication and partnership between school and teacher‐training institute (on both organizational and individual level) is essential for a successful trajectory. The challenges which both organizations have to face in order to establish an effective partnership and to effectively guide future student teachers towards their future profession, were made transparent: invest in intensive coaching and install structural involvement of both school and institute during the trajectory.Research limitations/implicationsThis study was limited to a qualitative methodology and therefore has very few universal implications. Furthermore, this study originated from a practical point‐of‐view, with no interest in finding new theoretical insights on workplace learning.Social implicationsThis study shows that without sufficient financial and structural support from the government, schools and teacher‐training institutes are left facing the challenges (finding ways to invest in and increase coaching the LIW student teachers and structural involvement in the organization of the LIW trajectory of schools) on their own.Originality/valueThis study aimed to highlight the perspective of student teachers and mentors – in other words to see this “Learning in the Workplace Trajectory” through their experience, as they experience(d) it in order to get a look inside the daily practice of both LIW students and mentors during coaching and evaluation.
The vulnerability of Her Majesty's Revenue & Customs to penetration by criminal actors
Authors: Fisher Jonathan 
Published: May 2012

PurposeThe purpose of this paper is to consider whether HM Revenue & Customs systems are vulnerable to penetration by organized criminals.Design/methodology/approachThe paper is a review of available material published in hard copy and on the internet.FindingsThe paper finds that HM Revenue & Customs systems are vulnerable to penetration by organized criminals in a number of ways. Theft by employees, fraud perpetrated by external criminals and money laundering are particular vulnerabilities.Research limitations/implicationsThe paper is an invite to the House of Commons Public Accounts or Treasury Select Committee to investigate HM Revenue & Customs' vulnerability to penetration by organized criminals.Social implicationsThe paper identifies the need to reduce monies lost by HM Treasury.Originality/valueThis is the first study, to the author's knowledge, of a holistic approach to the issue of HM Revenue & Customs systems' vulnerablity to penetration by organized criminals.