bluuebunny/crossref_metadata_2025_split huggingface dataset:
Attitudes towards the accounting profession: an Australian perspective
Authors: McDowall Tracey , Jackling Beverley 
Published: May 2010

PurposeThis paper aims to examine undergraduate students' attitudes towards the accounting profession, including accounting as a career, as a discipline, as a profession and perceptions of the work activities of accountants.Design/methodology/approachThe data set used in this paper was collected via questionnaires. The present study compares several aspects of a prior study of Marriott and Marriott using the Accounting Attitude Scale developed by Nelson.FindingsOverall, the paper supports the view that exposure to accounting at university does not enhance positive attitudes about accounting as a discipline, but reinforces rule‐memorisation, and lack of involvement with conceptual skills or judgement.Research limitations/implicationsThe paper only examines students' attitudes at one point in time and does not attempt to identify whether students' attitudes change over the period of their study. The paper can only speculate as to why there is a difference between local and international students' attitude towards the accounting profession. Third, the questionnaire is only administered at one institution. There is a scope to extend this study across institutions as well as conduct a longitudinal study. In order to validate the findings, further research via in‐depth interviews with students may help determine the factors that influence students' attitudes.Originality/valueThe results from this paper are expected to contribute to the body of research by providing accounting educators with insights into how the curriculum may influence students' attitudes towards the profession, together with implications as to how the profession should be promoted to undergraduate students.
Corporate governance and earnings forecasts accuracy
Authors: Ahmad‐Zaluki Nurwati A. , Nordin Wan‐Hussin Wan 
Published: May 2010

PurposeThis paper aims to extend the research on the Malaysian initial public offering (IPO) management earnings forecasts by examining the impact of corporate governance mechanisms and earnings forecasts accuracy. It seeks to investigate whether effective corporate governance is a credible signal of improving the quality of financial information.Design/methodology/approachA sample of 235 IPO companies that went public during the period 1999‐2006 was used. Absolute forecast error was used to proxy for earnings forecast accuracy and to represent financial disclosure quality.FindingsCompanies with a higher percentage of non‐executive directors in the audit committees and larger audit committee size exhibit greater forecast accuracy. The accuracy of IPO earnings forecast is also positively influenced by the use of brand‐name auditor.Practical implicationsThe results suggest that effective corporate governance is a credible signal of improving the quality of financial information. The role of audit committee as financial monitors as suggested by the agency theory supports this paper.Originality/valueThe results are consistent with the belief that effective corporate governance is associated with higher financial disclosure quality. The results also support the decisions made by Malaysian regulators such as the Securities Commission to enhance the quality of financial disclosure by revising the Malaysian Code on Corporate Governance to encourage public companies to implement good governance practices such as audit committee independence.
Crowd psychology, public order police training and the policing of football crowds
Authors: Hoggett James , Stott Clifford 
Published: May 2010

PurposeThis study seeks to examine what theory of crowd psychology is being applied within public order police training in England and Wales and what accounts of crowds, police strategies and tactics subsequently emerge among officers who undertake this training.Design/methodology/approachThe study uses a multi‐method approach including observations of public order training courses, interviews with students and instructors, and the dissemination of questionnaires.FindingsThe analysis suggests that a form of crowd theory associated with the work of Gustave Le Bon has become institutionalised within police training. This in turn is leading to a potentially counter‐productive reliance on the undifferentiated use of force when policing crowds.Practical implicationsThe study illustrates that such training outcomes not only are counter to the recent developments in evidence, theory and policy but also undermine the police's ability to develop more efficient and effective approaches to policing crowds.Originality/valueThe study provides a systematic review of public order training which demonstrates how crowd theory is used as a rationale and justification for the use of tactics based on undifferentiated force. It makes suggestions for improving police training so that updates in policy and theory can be translated into operational practice.
The social ecology of police attitudes
Authors: Sobol James J. 
Published: May 2010

PurposeThe purpose of this paper is to use Klinger's theory of negotiated order to examine whether district crime and deviance levels exert influence on levels of police cynicism towards district residents. A secondary purpose is to discuss the policy implications for the proposed relationship between district crime and police cynicism.Design/methodology/approachInterviews from the Project on Policing Neighborhood (POPN) and patrol district crime data were used to study whether crime and deviance levels exert influence on police cynicism of district residents (n=574). It was hypothesized that officers would be more cynical of citizens in districts with higher rates of violent crime compared with their colleagues assigned to districts with lower rates of violent crime.FindingsThe results of OLS regression analyses indicate that district violent crime rate was related to police cynicism and in the direction hypothesized, controlling for both individual and occupational covariates. Officers with more experience were also found to have lower levels of cynicism.Research limitations/implicationsItems used to construct the measure of police cynicism were adapted from the POPN survey data set which asked general questions about officer perceptions of district residents. Further research and better measures are necessary in order to examine the determinants of police cynicism with implications for explaining behavior. Findings from the study might be used by policymakers in terms of police assignment and deployment to high crime areas.Originality/valueThis is the first empirical attempt at examining Klinger's theory of social ecology. The study incorporates a policy argument based on the theoretical precepts and the results from the data analysis.
Wilson's theory of local political culture revisited in today's police organizations
Authors: Zhao Jihong , Ren Ling , Lovrich Nicholas 
Published: May 2010

PurposeOver the course of the past 40 years Wilson's theory of local political culture has influenced many students of policing. Wilson argued that variation in structural arrangements in police organizations can be explained largely by the form of municipal government structure in place. For example, police departments using a strict law enforcement style of policing tend to work within a more bureaucratic structure (e.g. hierarchically differentiated) than their counterparts employing a watchman style of policing. The purpose of this study is to test the application of Wilson's theory of local political culture in today's police organizations.Design/methodology/approachLongitudinal agency survey data for 280 police departments collected through the 1990s were analyzed using a random‐effects panel technique.FindingsThe findings observed suggest that there was only a very limited relationship between local political culture and the five principal dimensions of organizational structure — formalization, centralization, functional differentiation, specialization differentiation, and occupational differentiation derived from Peter Blau's measures among these police agencies during the 1990s.Research limitations/implicationsThe theory of local political culture may have limited utility in the analysis of the structural arrangements in contemporary police organizations. At the same time, a longer period of time is required in the study of local political culture.Practical implicationsThe identification of key determinants of structural arrangements in police organizations is an important issue because there is a lack of consensus on the role of local political culture. The research used two approaches and found that organizational structure in police agencies is largely determined by socioeconomic factors.Originality/valueThe study represented an original study of police organization, using panel data collected by the authors during the 1990s.
Detecting deception in field settings
Authors: King William R. , Dunn Thomas M. 
Published: May 2010

PurposeThis paper aims to systematically compare the textbook‐based criminal justice and psychological literatures on detecting deception in field settings to determine the accuracy of the criminal justice literature in this area.Design/methodology/approachA total of 18 criminal justice textbooks covering detecting deception were systematically reviewed and coded. The alleged indicators of deception were then compared with the psychological literature on the valid indicators of deception.FindingsMany criminal justice textbooks on interviewing, interrogation, and criminal investigation claim that there are numerous accurate indicators of deception which can be readily used in field settings. The comparison of these claims with the research in psychology indicates that a great deal of the information found in criminal justice textbooks is erroneous. Further review indicates that in controlled studies criminal justice practitioners rarely detect deception at levels greater than chance or comparison groups of non‐practitioners. It is exceedingly difficult to detect deception in field settings without the help of technology or complicated instruments or aids.Practical implicationsMuch of the information in criminal justice textbooks on detecting deception is erroneous and may have negatively affected practitioners to the extent that they are unable to detect deception effectively. Textbooks on interviewing, interrogation, and criminal investigation should be circumspect regarding an individual's ability to detect deception in field settings. Texts should refrain from presenting deception detection as a simple and accurate science. Practitioners should be cautious when attempting to detect deception in field settings.Originality/valueThe criminal justice and psychological literatures on detecting deception have not been synthesized before. This information will be useful to criminal justice practitioners who seek to detect deception.
Journey to crime of “itinerant crime groups”
Authors: Van Daele Stijn , Vander Beken Tom 
Published: May 2010

PurposeMost researchers have found that property crimes have a local focus: offenders tend to operate in the vicinity of their residence. This has led the police to organise themselves to concentrate their resources in highly populated, urban areas. Over the last decade mobile property offenders have been found in various Western European countries that differ from this norm. These groups of mainly Eastern European multiple offenders engaging in property crime tend to travel further than other offenders. As such, their operations differ from most criminals, challenging the way the police are organised and undermining criminological theories on journey to crime. The aim of this paper is to look at the specificity of mobility patterns of these groups, to examine the precise interpretation of their mobility and to consider the implications.Design/methodology/approachThe paper uses the Belgian police database containing all serious property crimes in Belgium for the period 2002‐2006. Some basic offender characteristics have been identified and for these offenders journey‐to‐crime patterns have been established.FindingsEastern European multiple offending groups tend to commit their crimes in rural areas. Although they start their journey in regions considered “crime importing”, they carry out their crimes in “crime exporting” areas. As such, they are atypical, challenging traditional theories on journey‐to‐crime and the way in which police forces are organised.Research limitations/implicationsObserving a special group is one thing, but explaining these differences is another. Further research is needed, in particular with regard to the motivational aspects for these offenders.Originality/valueWhereas most researchers have found crime (including property crime) to be mainly local, the present research focuses on more mobile offenders. The challenges that these groups create for law enforcement authorities make it important for them and their patterns of activity to be understood.
Police officers' views of specialized intimate partner violence training
Authors: Blaney Elizabeth 
Published: May 2010

PurposeA variety of strategies have been developed with the goal of improving justice responses to intimate partner violence. Among these are increasing demands for specialized training of justice professionals. This paper sets out to describe the development of a specialized training program for police officers, drawing attention to the role played by a strong partnership and collaborative approach.Design/methodology/approachFocus groups were held in the winter of 2008 with 30 police officers employed by a municipal police agency who had participated in specialized training on intimate partner violence.FindingsAs part of a follow‐up to the delivery of training, focus groups examined the impact of specialized training on the preparedness of officers and drew attention to existing challenges in policing intimate partner violence from their perspective. Drawing on earlier studies, the paper makes an important contribution to the law enforcement training literature, illustrating that key to successful development and delivery of specialized police training are extensive partnership and collaborative approaches throughout the initiative.Research limitations/implicationsThe paper is limited by the missing voices of victims and whether or not they perceive a difference in officer response to intimate partner violence as a result of specialized training. In addition, the sample size is relatively small and thus the findings may not be generalizable to a larger sampling. Further, this paper is based on follow‐up only one year after training was implemented at the pilot stage. The work does not tell whether specialized training makes a difference over time or whether training is more effective when continuous. Therefore, the analysis must also be extended to police files, highlighting police responses to such calls.Practical implicationsPolicing services have had to make intimate partner violence a priority. Given the number of calls to police for intervention and the risk of danger, more attention has been placed on specialized training, collaboration across academic and community sectors, as well as changes to legislation. This training is meant to complement existing police training initiatives and enhance awareness about some of the complex issues involved in police intervention.Originality/valueWith its focus on the voices and experiences of police officers responding to intimate partner violence calls, the paper addresses a gap in the literature.
Mandatory retirement in the police service: the case of the London MPS
Authors: Flynn Matt 
Published: May 2010

PurposeIt is common for police services to set mandatory retirement ages at relatively young ages. This paper seeks to discuss the reasons for, and workforce planning implications of, mandatory retirement within the context of the London Metropolitan Police Service (MPS).Design/methodology/approachIn‐depth interviews were carried out with seven senior human resource managers and two trade union representatives in the MPS.FindingsWorkforce planning issues shaped managers' perceptions on the need for a mandatory retirement age of 60 for police constables. On the one hand, they were under pressure to increase the number of constables, and the possibility of extending working life was seen as one means to that end. On the other, it was feared that the retention of older police officers would lead to career blockages for younger police constables rising through the ranks.Practical implicationsOwing to labour and skills shortages, MPS managers were looking for ways to encourage older police officers to delay retirement. Innovative practices, such as offering flexible working hours, mentoring roles and pension incentives as alternatives to retirement were identified.Originality/valueThe qualitative data put the discussion of mandatory retirement in police services within the context of workforce planning rather than capability. For police authorities that maintain mandatory retirement policies, raising or abolishing retirement age would change the workforce planning paradigm in which police officers are recruited from, and retire at, young ages.
Can companies profit from greener manufacturing?
Authors: Menzel Vanessa , Smagin Jan , David Felix 
Published: May 2010

PurposeThe purpose of this paper is to investigate the trend and effect of environmentally friendly manufacturing on the financial performance of companies in the European automotive and pharmaceutical industries. Specific attention was given to resource utilization.Design/methodology/approachThe method of research was a survey of annual and sustainability reports published by companies and recording the change in resource usage as well as the financial performance of the companies.FindingsThe study showed no significant relationship between greener manufacturing and corporate performance, however a trend in decreasing resources, specifically electricity, was found. Furthermore, a trend in reducing CO2 was found.Research limitations/implicationsThe lack of available data was a significant obstacle in finding a trend and a meaningful relationship. Furthermore, the data that was published was restated in following reports to account for divestments or acquisitions. For further research, case studies on solely the production process of a company should be conducted and specific costs and benefits relevant to the production process need to be found.Originality/valueThis paper aims to quantify the growing trend of environmentally conscious production in European companies.
Effects of institutional reform on corporate image and value in a developing country context
Authors: Mohd Kassim Norizan , Najdawi Mohamad , Al Azmeh Zeina , Sadiq Hissa 
Published: May 2010

PurposeThe purpose of this research is to examine the importance of organizational change involving an implementation of a reform project in a higher learning institution in Qatar. The project was aimed at enhancing the institution's corporate image and value in its effort to be an institution of choice in the country.Design/methodological/approachBased on the results of two separate focus group sessions, a survey questionnaire was developed and was then sent to 8,000 respondents. Data from 866 usable questionnaires were analyzed using a rating scale to identify the degree of agreement among the respondents with respect to a number of statements posed to them as well as using an independent‐sample t‐test to determine whether differences exist between male and female students with regards to the statements.FindingsResults showed that the respondents agreed with all of the statements pertaining to image, value, academic levels, campus life and the reform project carried out by the higher educational institution under study. Academic levels appeared to be extremely important because it is an essential element in building and enriching both the image and the value of the institution and is of particular importance to attract new students. With the enhanced image resulting from the reform project, the institution is moving in the right direction towards becoming an excellent institution which will be sought after by both Qatari and international students.Practical implicationsThe implications of this study suggest that the top management needs to consider the identified variables in their effort to boost the image and value of the institution. They should also focus on individual needs in order to implement the changes successfully.Originality/valueThe findings from this study reveal the nature of professional practice in a higher education institution, demonstrates the impact of this work context on practices, and provides concrete strategies for managing organizational change in building and enriching its image and value.
Development of index for measuring leanness: study of an Indian auto component industry
Authors: Singh Bhim , Garg S.K. , Sharma S.K. 
Published: May 2010

PurposeThe extant literature fails to provide an efficient method to measure leanness of any manufacturing firm. The purpose of this paper is to discuss the concept of leanness and to provide an efficient measurement method for measuring leanness.Design/methodology/approachMeasurement method is based on the judgment and evaluation given by leanness measurement team (LMT) on various leanness parameters such as supplier's issues, investment priorities, Lean practices, and various waste addressed by lean and customers' issues. Further fuzzy set theory is introduced to remove the bias of human judgment and finally defuzzification is done and results are presented in the form of leanness index.FindingsLeanness indices have been developed and presented separately on 100 points scale for all parameters of leanness i.e. LISuppliers = 47.98, LIInvestment = 50.66, LIpractices = 58.38, LIWaste = 60.01, LICustomers = 47.1.Research limitations/implicationsThis leanness measurement method used the views of experts and may contain human judgment error.Practical implicationsIt will be helpful to both academician and practitioners as an assessment tool for evaluation of lean status of any industry utilized.Originality/valueLeanness measurement method based on judgment of experts is used first time for evaluation of leanness.
Analyzing the technical and scale efficiency of small industries in India: state‐wise cluster study
Authors: Sharma Seema , Sharma Milind 
Published: May 2010

PurposeThe purpose of this paper is to examine the relative production efficiency of state‐wise clusters in the registered small‐scale sector in India.Design/methodology/approachFor this, data envelopment analysis under the assumption of variable returns to scale is used. Using BCC model, technical and scale efficiencies for 23 states and three union territories are estimated.FindingsSeven states namely, Delhi, Meghalaya, Uttranchal, Haryana, Punjab, Andaman and Nicobar and Tamilnadu are found to be technically efficient whereas Delhi and Meghalaya came out to be the only scale efficient states. Most of the states are found to be operating at decreasing returns to scale, which signifies the scope for investment and further employment generation.Practical implicationsSince the results indicate massive scope for expansion and employment generation in small industries in India, therefore, policy makers can use it as a tool to achieve the goal of inclusive and sustainable growth.Originality/valueOriginality lies in providing, for the first time, an inter state technical and scale efficiency analysis for small scale industries in India which in turn reflects the performance efficiency of the state level policies for the small scale industries.