bluuebunny/crossref_metadata_2025_split huggingface dataset:
Surviving the recession and thriving beyond it: Rita McGrath explains how to deliver discovery‐driven growth
Authors: Leavy Brian 
Published: June 2009

PurposeIn the current recession, cost cutting alone will not enable companies to survive the recession and thrive beyond it. Companies need fresh ideas on how to continue their internal corporate venturing activities, but at lower cost and reduced exposure to risk. This paper aims to investigate this issue.Design/methodology/approachTo provide corporate leaders with guidance on best practices for managing growth ventures, Strategy & Leadership interviewed internationally recognized authority, Rita G. McGrath, co‐author of Discovery‐driven Growth.FindingsMcGrath offers many tips and insights – from how to address customers' needs to building an organization capable of routinely producing discovery‐driven growth.Practical implicationsCompanies want to be extracting resources from flat, slow‐growth or increasingly irrelevant lines of business in order to redirect them toward more valuable, higher‐growth and higher potential areas. Growth ventures can help companies identify where the future resources should go, as well as create a culture of constant investment in the future.Originality/valueMcGrath discusses important tools and techniques she and her colleagues have developed for assessing and managing discovery‐driven growth projects.
Variabilization of costs: an especially effective strategy in a recession
Authors: Kachaner Nicolas 
Published: June 2009

PurposeDuring a recession, fixed costs can threaten a firm's survival or severely limit its options. This paper aims to show how fixed costs can be transformed into variable costs through an innovative process known as “variabilization.”Design/methodology/approachThe paper provides examples of applying the technique within an organization (back‐end variabilization) and creating value‐added solutions for customers (front‐end variabilization).FindingsThe researchers suggest that managers approach major suppliers and ask them to consider buying back the overhead assets they have sold the firm. Then imagine negotiating contracts that require a firm only to pay for those assets as they are used or, even better, as a percentage of sales.Originality/valueIn many cases, embracing variabilization means that companies will sell their current assets back to their suppliers. By doing so, variabilization enables a firm to move from being a supplier to being a business partner.
Leadership liabilities of newly appointed managers: arrive prepared
Authors: Pretorius Marius 
Published: June 2009

PurposeThere are seven categories of liabilities all new managerial appointees must overcome, regardless of whether they are a new CEO or a new department manager. This paper aims to identify them and offer an action plan for rapidly overcoming them.Design/methodology/approachThese liabilities are the preconditions that act as obstacles to effective leadership and strategy implementation. Junior and middle managers in the banking and finance sector were surveyed about their managers' ability to lead them and what makes them recognize and follow a leader.FindingsBecause the liabilities are interdependent, their effects can be additive and the relationships not always directly visible.Practical implicationsThe bottom line message: awareness and a plan for rapid plan are essential to resolution of the seven interdependent liabilities.Originality/valueTo overcome the seven liabilities, leaders can adopt a set of key practices shown in this paper.
How subsidiaries are battling to survive and grow
Authors: Sharkey Scott Pamela , Gibbons Patrick T. 
Published: June 2009

PurposeThis paper aims to enhance the understanding of how subsidiary CEOs can move their unit's activities up the value chain and reduce the risk of subsidiary closure and relocation of its activities.Design/methodology/approachThe entire population of over 1,100 subsidiaries of multinational corporations (MNCs) located in Ireland were sampled for this study, representing a diversified pool in terms of foreign ownership. Respondents were largely subsidiary CEOs. In addition, 24 subsidiary CEOs/directors from a cross section of eight subsidiaries were interviewed.FindingsCEOs/directors are taking active steps to enhance their subsidiary's role within the MNC and to move their activities up the value chain. These include positioning to extend subsidiary autonomy, building information networks, creating a climate for entrepreneurship and promoting strategy development processes.Research limitations/implicationsResults from the survey are subject to the standard limitations and a larger pool of interviewees may have strengthened the findings.Practical implicationsLittle practical guidance is available to subsidiary CEOs on how they can reduce their subsidiary's relocation risk. This paper addresses this gap and provides a stimulus to CEOs to be proactive in managing their subsidiary's ability to recognize and exploit opportunities to enhance subsidiary contribution and position within their MNC.Originality/valueWhile other papers have focused on how subsidiaries can generate initiatives or promote entrepreneurship, the unique contribution of this paper is the identification of strategies CEOs can adopt to enhance their subsidiary's ability to respond to opportunities and position for survival and growth within their MNC.
Accounting and everyday life: towards a cultural context for accounting research
Authors: Jeacle Ingrid 
Published: June 2009

PurposeThe purpose of this paper is to set out a research agenda for the study of accounting and everyday life. Reiterating Hopwood's seminal call, the paper aims to stress the importance of the everyday for furthering not only an understanding of accounting practice, but also culture more generally. For example, the study of the everyday may shed light on the calculative technologies at play in significant cultural shifts and transformations.Design/methodology/approachThe paper draws on secondary literature to illustrate the potential of adopting a cultural context in accounting research. In addition, it also suggests new research sites firmly embedded in the everyday.FindingsThe paper is structured around three sections, each of which examines a particular aspect of everyday culture. In consumerism, the role of an overhead allocation technique in the creation of garment standardised sizing systems is explored. The potential role of accounting within the contemporary fashion industry is also suggested in this section. In the home section, the impact of standard costing practices in the dissemination of a classically inspired style of interior design and exterior architecture is discussed. In the final section, the significance of leisure and entertainment in everyday life is considered and some suggestions made regarding sites for future research in this field.Originality/valueThe paper's value arises from highlighting the potential of the everyday as a site for furthering an understating of accounting. In particular, it calls on researchers to recognise the significance of the everyday and to broaden the cultural context of their studies to encompass everyday activities.
Narrowing down accountability through performance monitoring technology
Authors: Petrakaki Dimitra , Hayes Niall , Introna Lucas 
Published: June 2009

PurposeThe purpose of this paper is to explore the relationship between performance monitoring technology and accountability in electronic government initiatives. Specifically, it aims to investigate how performance monitoring technologies are deployed in electronic government and the consequences that may arise from their implementation on public service accountability.Design/methodology/approachThe paper draws upon an in‐depth empirical study of several Greek Citizens Service Centres (CSCs). CSCs are a central component of Greece's e‐government strategy. Qualitative methods are deployed during fieldwork and data are analysed in line with the social constructionist paradigm.FindingsContrary to the mainstream e‐government literature, the paper argues that the introduction of performance monitoring technology does not always ensure accountability in the public sector. Overall, it suggests that performance technology may not necessarily lead to a form of accountability that always has the interests of the public at its heart. Instead it argues that it may lead to a narrowing down of accountability and the emergence of an instrumental rationality.Originality/valueThe paper argues that the critical literature on management accounting provides important insights in understanding the consequences of performance monitoring in e‐government projects and conceptualising the relationship between performance and accountability.
Implementing IFRS in local government: value adding or additional pain?
Authors: Pilcher Robyn , Dean Graeme 
Published: June 2009

PurposeThe aim of this paper is determine the impact financial reporting obligations and, in particular, the International Financial Reporting Standards (IFRS) have on local government management decision making. In turn, this will lead to observations and conclusions regarding the research question: “Does reporting under the IFRS regime add value to the management of local government?”Design/methodology/approachFollowing analysis of a survey instrument distributed to all local governments in all states of Australia, this research reports on interviews within Australia's largest state – New South Wales (NSW).FindingsIn general, findings suggest that for smaller councils and those situated away from the major cities, the time spent on complying with IFRS and various other legislative demands results in management accounting issues often being downplayed.Research limitations/implicationsA further paper needs to be conducted in order to determine in the second year of implementation the impact of IFRS – both in Australia and, in the future, in other countries – where local government is implementing IFRS. Practical implications will be evident when all Australian states are compared as NSW is the only state where an IFRS template has been produced for all local authorities.Originality/valueThis is the first known analysis of IFRS in local government in Australia, and possibly the world. It utilises both survey and interview instruments within an institutional theory framework to capture the full richness of data available.
Mentor functions in NCAA women's soccer coaching dyads
Authors: Narcotta Eileen M. , Petersen Jeffrey C. , Johnson Scott R. 
Published: June 2009

PurposeTeam performance in sport is not limited to the players, but extends to the coaching staff and their relationships. This study aims to identify mentoring functions reported by NCAA Division I assistant women's soccer coaches within a head coach‐assistant coach dyad and examine gender impact on these functions.Design/methodology/approachThe Mentor Role Instrument questionnaire, completed by 39.7 percent of applicable assistant coaches, determined the mentor functions present. Means for the 11 mentor functions were ranked and compared via ANOVA.FindingsPost hoc testing showed the parent mentor function at the lowest level with the social function second lowest. The mentor functions of acceptance, friendship, sponsor, and challenging assignments ranked as the statistically highest group of factors. Assistant coach gender significantly impacted the mentor function of social, with male assistant coaches higher than females. Gender of the head coach significantly impacted the mentor function of parent with assistant coaches having male head coaches reporting greater parent functions. Gender also impacted the social mentor function in the head coach/ assistant coach dyad with male‐male dyads significantly greater than the male‐female dyads.Research limitations/implicationsThe current research is limited by its narrow scope. Future research should consider mentor effects on job satisfaction and occupational turnover intent, expansion to other levels of women's soccer, and expansion into men's sports for further analysis of mentoring in coaching.Originality/valueAs the first study to document mentor functions in coaching these results provide baseline data to guide future research and support the development of mentoring programs in coaching.
Team segmentation at the Big Ten Wrestling Championships
Authors: Cooper Coyte 
Published: June 2009

PurposeThe purpose of the research is to identify strategies to maximize fan attendance at the Big Ten Wrestling Championships through the creation of segmented markets based on consumers' team affiliation.Design/methodology/approachThe research utilized a survey methodology to examine the motives for attendance at the Big Ten Wrestling Championships. The surveys were distributed at each of the three sessions in order to obtain a representative sample (n=140).FindingsThe results of the study demonstrated that fans responded most favorably to sport‐related motives. Additionally, the data also revealed that fans had varying motives for attendance based on their team affiliation.Research limitations/implicationsThe ability to segment markets based on team affiliation allows sport managers to create effective promotional strategies to maximize attendance at future conference tournaments.Originality/valueThe results allow the Big Ten Conference to create positive team relationships with media outlets and member institutions in an effort to maximize the fan interest in their college wrestling product.
Supply chain risk management (SCRM): a case study on the automotive and electronic industries in Brazil
Authors: Blos Mauricio F. , Quaddus Mohammed , Wee H.M. , Watanabe Kenji 
Published: June 2009

PurposeThe purpose of this paper is twofold: to identify the supply chain risks in the automotive and electronic industries in Brazil, and to highlight the urgency of supply chain risk management (SCRM) implementation.Design/methodology/approachIt uses exploratory study methodology in the automotive and electronic industries, taking in consideration of the (SCRM) phase of initiation.FindingsThere are significant practices to implement SCRM: better supply chain communication, SCRM and business continuity planning training program, and the creation of a chief risk officer position to manage the supply chain risks.Research limitations/implicationsThe limitation of this study comes from its small sample size. There are two simple reasons: many companies did not know SCRM and thus misinterpreted the information about SCRM.Practical implicationsThis case study promotes more preparedness for the two industries to manage the risks of supply chain.Originality/valueThis study shows the risks that surround the supply chain in the automotive and electronic industries in Brazil and how these industries can implement SCRM in a successful way.
The transparency of SCM ethics: conceptual framework and empirical illustrations
Authors: Svensson Göran 
Published: June 2009

PurposeThe objective is to describe a conceptual framework and empirical illustrations of the transparency of SCM ethics in supply chains as a whole.Design/methodology/approachThe research is based on two Scandinavian‐based companies in the telecom and fashion clothing industries, namely: Sony Ericsson and H&M. These two companies are of interest due to their recent involvement in ethical dilemmas and ambiguities that arose on account of their links with questionable and inappropriate corporate actions and behaviour, not by the companies themselves, but by other companies within their supply chains.FindingsCompanies present in the worldwide marketplace and society, such as Sony Ericsson and H&M, do not always appear to be dedicated to ethical concerns and commitments within their supply chains as a whole. They tend to create some convenient restrictions in their statements and promises of corporate social responsibility (e.g. codes of ethics).Research limitations/implicationsThe transparency of SCM ethics complements recent additions to ethics in SCM. It opens up a different aspect of the theory generation that may support further research of ethical aspects in supply chains.Practical implicationsThe paper provides managerial propositions and guidelines regarding the corporate depth of ethical concerns and commitments in corporate actions and behaviour in supply chains. The framework of transparency in SCM ethics highlights those corporate actions and behaviour that may be obscured by the lack of visibility across supply chain levels. In addition, it may reveal potential weaknesses and forthcoming threats in corporate actions and behaviour in ongoing business operations.Originality/valueOne contribution is the ethical consideration in corporate actions and behaviour across different levels in supply chains. Another is that the corporate social responsibility in terms of SCM ethics should also comprise indirect business relationships. The transparency of SCM ethics opens up challenging opportunities for further research of great value to the theory generation and best practices of SCM.
UK defence change and the impact on supply relationships
Authors: Johnsen Thomas , Howard Mickey , Miemczyk Joe 
Published: June 2009

PurposeThe paper's aim is to evaluate the changing patterns of defence requirements and their implications on supply chains and relationships within the UK defence industry.Design/methodology/approachThe paper builds a case study on the UK defence industry comprising 22 face‐to‐face interviews with senior management from the Ministry of Defence (MoD) and major first tier suppliers, as well as senior officers in the British armed forces.FindingsThe results suggest that there are major changes currently taking place that have major impacts on defence supply relationships. The authors find a consensus in the industry concerning a shift towards through‐life management (TLM), where major equipment platforms are kept in service for several decades. TLM is widely acknowledged as requiring much closer partnerships in the defence supply chain, in which suppliers assume much greater responsibilities in areas such as in‐service support and maintenance. Yet the findings with MoD and suppliers reveal different perceptions of the feasibility and practical implications of the proposed changes.Practical implicationsProduct‐service specific capabilities need to be developed especially in areas such as accurate lifecycle costing. The development of integrated supply partnerships requires greater emphasis on openness, risk and reward sharing, trust and long‐term commitment in supplier relationships. There is also a need for early supplier involvement to ensure not only design for manufacture, but design for maintainability and logistics, instigated and managed by the customer (i.e. MoD).Originality/valueThe analysis demonstrates the importance of adopting a through‐life perspective when considering industrial contexts characterised by very long product lifecycles. This study shows that a through‐life perspective creates a blurring of the boundary between customers and suppliers, and increases long‐term supplier responsibility. This gives rise to new considerations, such as sophisticated risk and rewards sharing mechanisms, design for maintainability, and technology insertion.
The evolution from corporate social responsibility to supply chain responsibility: the case of Waitrose
Authors: Spence Laura , Bourlakis Michael 
Published: June 2009

PurposeThis paper aims to investigate the evolution from corporate social responsibility to supply chain responsibility via the examination of Waitrose, a leading UK food retailer. These two concepts differ substantially and illustrate contrasting approaches in terms of social responsibility development and application.Design/methodology/approachA qualitative case study methodology is used where managers from Waitrose and its suppliers, industry experts and representatives from professional bodies are interviewed. An observation of an ethical audit with a Waitrose supplier was also conducted.FindingsFindings show an example of good practice in the area of corporate social responsibility in the supply chain and illustrate the substantive progress that can be made in achieving supply chain responsibility. At the same time, the paper provides the specific challenges in developing from a corporate social watchdog approach to one in which the power in the chain is more balanced and where a holistic approach requires to be taken to achieve social responsibility.Originality/valueConsidering the scarcity of work examining empirically the issue of corporate social responsibility in food supply chains, this study demonstrates an evolutionary process and its stages based on an examination of Waitrose's supply chain and the corporate social responsibility approach it has taken with its suppliers. The authors also illustrate a range of key implications that need to be considered by both managers and policy makers and it provides a range of areas where further research is required.
Development of a supplier selection model using fuzzy logic
Authors: Ordoobadi Sharon M. 
Published: June 2009

PurposeThis paper aims to provide a tool for decision makers to help them with selection of the appropriate supplier.Design/methodology/approachCompanies often depend on their suppliers to meet customers' demands. Thus, the key to the success of these companies is selection of the appropriate supplier. A methodology is proposed to address this issue by first identifying the appropriate selection criteria and then developing a mechanism for their inclusion and measurement in the evaluation process. Such an evaluation process requires decision maker's preferences on the importance of these criteria as inputs.FindingsHuman assessments contain some degree of subjectivity that often cannot be expressed in pure numeric scales and requires linguistic expressions. To capture this subjectivity the authors have applied fuzzy logic that allows the decision makers to express their preferences/opinions in linguistic terms. Decision maker's preferences on appropriate criteria as well as his/her perception of the supplier performance with respect to these criteria are elicited. Fuzzy membership functions are used to convert these preferences expressed in linguistic terms into fuzzy numbers. Fuzzy mathematical operators are then applied to determine a fuzzy score for each supplier. These fuzzy scores are in turn translated into crisp scores to allow the ranking of the suppliers. The proposed methodology is multidisciplinary across several diverse disciplines like mathematics, psychology, and operations management.Practical implicationsThe procedure proposed here can help companies to identify the best supplier.Originality/valueThe paper describes a decision model that incorporates decision maker's subjective assessments and applies fuzzy arithmetic operators to manipulate and quantify these assessments.