bluuebunny/crossref_metadata_2025_split huggingface dataset:
Compliance with accounting standards by SMEs in transitional economies: evidence from Vietnam
Authors: Dang‐Duc Son 
Published: September 2011

PurposeThe purpose of this paper is to report the findings of a survey examining the factors that affect compliance with accounting standards by small and medium‐sized enterprises (SMEs) in the transitional economy of Vietnam.Design/methodology/approachThe study is in the form of a postal questionnaire survey with accounting practitioners working in SMEs in Vietnam.FindingsThe paper reveals that SMEs’ compliance with accounting standards is limited. An analysis of empirical evidence finds that compliance with accounting standards was largely a legal issue and SMEs perceived little benefits from that. Legal requirements and perceptions of external uses of accounting information were the main drivers of the companies’ compliance with accounting standards. The perception of cost‐benefit relationship and the management and accounting skills had a limited impact on SMEs’ compliance with accounting standards.Research limitations/implicationsSince the study focuses on accounting practitioners in a transitional economy, the generalisability of the research findings is highly contextual and restricted.Practical implicationsLegal requirements were the main factor affecting the SMEs’ compliance with accounting standards. SMEs lacked accounting skills and infrastructure to implement accounting regulations and standards. The accountants were not convinced of costs and benefits associated with the implementation of the accounting standards.Originality/valueThe study contributes to the light literature of accounting standards for SMEs by providing empirical evidence on the practice of accounting by SMEs in transitional economies. The paper reveals the relevance of accounting standards to SMEs and how the application of these standards affects their reporting practices.
Corporate environmental disclosure practices in India
Authors: Sen Mitali , Mukherjee Kuhali , Pattanayak J.K. 
Published: September 2011

PurposeThe purpose of this paper is to identify the existing status of environmental disclosure practices in Indian core sector companies.Design/methodology/approachWaste disposal costs and other environmental liability costs are crucial information to be disclosed by core sector companies as they have direct impact on the environment. A content analysis of the annual reports of select core sector companies across four industries, viz. Oil and petrochemicals, Mining and minerals, Steel and Cement, has been undertaken to study the extent and nature of their environmental disclosures in their annual reports for 2007‐2008.FindingsThe study shows that the level of disclosure of environmental information varies across industries as well as companies and the information revealed in the annual reports is found to be more qualitative than quantitative.Practical implicationsThe disclosure made by the core sector companies does not adequately cover the informational needs of stakeholders. However, the increasing disclosure trends can be considered as a first step toward improved environmental disclosure. The study therefore supports the need for a suitable framework for environmental disclosure, such that all the stakeholders can use it as credible information.Originality/valueThis study contributes to the literature by evaluating voluntary environmental disclosures made by Indian core sector companies in their annual report. Further work based on this preliminary finding may be done to assess the status of environmental disclosure for a larger sample of Indian core sector companies.
Franchising: category issues, changing dynamics and competitiveness
Authors: Tariq Anwar Syed 
Published: September 2011

PurposeWithin a competitiveness perspective, the main purpose of this paper is to investigate and analyze franchise categories and changing profiles and trends of the franchising industry.Design/methodology/approachBased on data from The Franchising Handbook, the study investigates 1,464 franchisors in 67 franchise categories that encompass 445,314 franchisees. The work uses content analysis in the investigation of franchise categories.FindingsThe study finds that franchise categories tend to be diverse regarding their category issues, franchising fees, capital requirements, and category franchisees. The work also provides meaningful implications and future research directions.Research limitations/implicationsThe author believes that fast‐growing mid‐sized and newly formed franchisors may need to be included in the survey from the USA and other countries. The study's implications are that the franchising industry requires new business models regarding franchising fees, capital, and sales that are critical in maintaining companies' competitiveness.Practical implicationsFranchisors should pay attention to those fast‐growing franchise categories that may become available in the coming years.Originality/valueWithin the areas of changing franchising and franchise categories, this work provides useful findings for researchers as well as practitioners.
An empirical assessment of Islamic leadership principles
Authors: Ahmad Khaliq , Ogunsola O.K. 
Published: September 2011

PurposeThe main purpose of the present paper is to document some Islamic leadership principles of management. The paper equally examines the leadership function as adopted by academic administrators within the International Islamic University, Malaysia vis‐à‐vis Islamic principles of management. The whole process is an attempt to conduct an empirical study of the important role of excellent leadership from an Islamic perspective.Design/methodology/approachA combination of revealed sources of knowledge (the Quran and Sunnah) and literature reviews were used to document Islamic leadership principles. Then, a questionnaire‐based survey was used to examine the Islamic leadership principles, approaches, and sources of leadership principles adopted in the university. Use of the scale of statistical measurement was done to test the significance and reliability level.FindingsIt was found that academic administrators were imbued with Islamic leadership principles. The research also showed that servant‐leadership approach is preferably used in conjunction with alternative transactional and transformational styles, while the revealed sources of knowledge (Quran and Sunnah) were given the highest priority as sources of developing leadership principles.Research limitations/implicationsIslamic management is a diverse field. This study is, however, limited to Islamic leadership principles in an organization. Perhaps, this study will be little known to adherents of the conventional management principles, which may stimulate further thinking and debate on the crossing point between Islam and the management of an organization.Originality/valueIt is aimed at providing some knowledge of Islamic philosophy and practice in order to help today's employers and employees carry on everyday activities imbued with Islamic values and cultures.
Strategic issue management as change catalyst
Authors: Perrott Bruce E. 
Published: September 2011

PurposeUnder high turbulence conditions, a company's periodic planning cycle needs to be supplemented with a dynamic, real‐time, strategic‐issue‐management system. This paper aims to investigate this issue.Design/methodology/approachA case study of a prominent Australian healthcare organization shows the eight steps for how its management used the strategic issue management (SIM) process to identify, rank and address strategic issues in a rapidly changing business environment.FindingsThe paper finds that, for companies entering a period of turbulence, the tracking, monitoring, and management of strategic issues become s imperative so that the corporate, strategy, and capability do not fall out of alignment.Practical implicationsThe company's survival may well depend on having a well‐developed process for decision‐makers to rapidly put forth critical rebalancing responses.Originality/valueIn the SIM approach, external issues are manifest as opportunities and threats, and internal issues as strengths and weaknesses. Issues are viewed in the context of the environment, strategy, and capability (E‐S‐C) framework. A 3×3 strategic issue priority matrix is used to map the level of urgency and potential impact of each issue.
Global competition 2021: key capabilities for emerging opportunities
Authors: Ovanessoff Armen , Purdy Mark 
Published: September 2011

PurposeThe decade ahead will likely hold abundant opportunities for enterprises with the vision and energy to reach for them. This paper aims to look at how to take the most advantage of those opportunities.Design/methodology/approachThe paper examines the forces that will drive future growth. Then it reports on what some of the most successful companies are doing to harness those forces. Their focus on three key capabilities offers valuable insights for any enterprise seeking to excel in the coming years.FindingsFive areas of emerging economic opportunity are identified and the management capabilities to take advantage of them are described.Practical implicationsThe companies most likely to be successful in capturing rewards from these opportunities now evolving are those that develop fresh thinking in the way they approach operational excellence, customers, innovation, and the trade‐off between global efficiency and local relevance.Originality/valueThe paper shows how leading companies are building innovative capabilities to master the challenges of the emerging opportunities of the next decade.
Confronting stereotypes: apparel fit preferences of Mexican‐American women
Authors: Newcomb Elizabeth , Istook Cynthia 
Published: September 2011

PurposeThis study aims to investigate the apparel fit preferences of Mexican‐American women between the ages of 18 and 25 years old from the Southwestern USA. The study also seeks to analyze the effect of body shape perception, body mass index, and clothing size on apparel fit preferences.Design/methodology/approachData were collected in an online survey using an original fit preference assessment scale. Sampling was restricted in terms of gender, age, subculture, and geography to control for the variability that exists in apparel preferences and the Hispanic market due to these factors. Descriptive and inferential statistics were used to describe the sample's fit preferences for casual pants, tops, skirts, and dresses and to determine whether physical body characteristics impact these preferences.FindingsOverall, young Mexican‐American women preferred semi‐fitted apparel across all garment categories studied. Physical body characteristics tended to impact on the sample's preferences for close and loose‐fitting garments, with respondents who had narrower waists and smaller body sizes more likely to prefer close‐fitting garments. Respondents who had less defined waists and larger body sizes were more likely to prefer loose‐fitting garments.Originality/valueMany apparel firms wish to create targeted products for the Hispanic consumer, given the substantial growth in the size and purchasing power of this market. However, firms have frequently had to rely on cultural stereotypes due to a lack of information. The study documented in the paper developed an original fit preference scale to obtain important information that can be used to impact on apparel product development for this consumer.
Men at work: using dress to communicate identities
Authors: Kang Minjeong , Sklar Monica , Johnson Kim K.P. 
Published: September 2011

PurposeThe purpose of this paper is to investigate young professional men's perceptions and use of dress in relationship to their work identities.Design/methodology/approachData were collected from 49 young men using a snowball sampling technique. Responses were analyzed using techniques outlined by Van Manen.FindingsSalience of work identity was not connected to participants’ perceptions and use of dress. However, feeling complete in one's work identity was connected. Participants who perceived themselves as incomplete in their work identities used and planned to purchase items symbolic of their professions. Participants also expected to achieve specific outcomes as a result of their dress.Research limitations/implicationsResearch findings support tenets of symbolic self‐completion theory.Practical implicationsMen's apparel retailers could promote their apparel as a symbol of qualities young men are interested in expressing and as a means to achieve desired work‐related outcomes.Originality/valueThe majority of research on relationships between dress and identity have focused on women. The paper illustrates that, as men are demonstrating renewed interest in their appearance, research that examines how men relate to and use dress in a workplace context has potential to contribute to extant literature and provide practical implications for merchandising apparel.
Atmosphere in fashion stores: do you need to change?
Authors: Parsons Andrew G. 
Published: September 2011

PurposeThe aims of this paper are to establish: a typical women's apparel store environment as a realistic base for measuring the effects of changes; effective environmental stimuli levels; and the effect of repeated exposure on affect.Design/methodology/approachA schema of typical stimuli is developed through literature, observing 212 stores, and surveying 39 women's fashion retail GMs. An experiment (n=489) establishes the set of stimuli and effective levels for creating affect for a women's fashion store. Shoppers (n=62) were repeatedly exposed to combinations of the two sets (industry standard and “ideal”) to examine whether decay in affect occurs, and whether changes can mitigate this.FindingsInteractions between sensory stimuli have a significant effect on fashion shoppers’ affect for a store. Fashion retailers are less differentiated in their use of sensory stimuli than they could be to achieve the responses they expect. Stagnation from repeated exposure can diminish affect for the store whereas small changes in stimuli levels can revitalise and increase affect.Research limitations/implicationsA model of sensory stimuli‐based relationships with shopper affect should incorporate interactions. Empirically, different stimuli can easily be added or substituted within a dimension to test its effect within a factorial design. A model of fashion store atmosphere is likely to require a mediating influence of repeated exposure.Practical implicationsIt is worthwhile getting the “correct” package of stimuli for a fashion store's atmosphere. This does not necessarily require wholesale changes; rather small changes in stimuli level can enhance a store.Originality/valueThe paper presents the only study to use a holistic approach to store atmosphere and base effectiveness measures against the fashion industry norm, and consider the effect of repeated exposure.
An assessment of fit and sizing of men's business clothing
Authors: Sindicich Diana , Black Catherine 
Published: September 2011

PurposeThis paper seeks to investigate issues with the fit and sizing of commercially available men's business clothing in the USA.Design/methodology/approachThe functional design process is a conceptual framework used to frame an investigation of fit and sizing of men's business clothing. Data were collected from 322 men aged 20‐55 at two different demographic levels. Sizing and fit of men's shirts, pants, suits and their garment features were reported to investigate fit issues with men's ready‐to‐wear business clothing and their relationships to sizing and overall body composition.FindingsResults indicated that many men self‐report fit issues with their business clothing, including issues with the key sizing dimensions of their garments. Consumers frequenting specialty stores with high service levels reported fewer issues with key sizing dimensions, but more issues in other areas of the garments. Many respondents did not know their garment size. Some consumers appear to be choosing their garments based on non key measurements to best accommodate their individual shape, while those choosing by their sized measurements may not achieve satisfactory fit in all areas.Research limitations/implicationsThe sample was generally located in the southeast United States. Sizing systems and clothing manufacturers vary globally.Originality/valueLittle research into the sizing and fit of men's clothing has been performed. This article investigates self‐reported fit issues to establish a baseline for further studies in the area.
Challenging market conventions
Authors: de Kervenoael Ronan , Canning Catherine , Palmer Mark , Hallsworth Alan 
Published: September 2011

PurposeIn the UK, while fashion apparel purchasing is available to the majority of consumers, the main supermarkets seem – rather against the odds and market conventions – to have created a new, socially‐acceptable and legitimate, apparel market offer for young children. This study aims to explore parental purchasing decisions on apparel for young children (below ten years old) focusing on supermarket diversification into apparel and consumer resistance against other traditional brands.Design/methodology/approachData collection adopted a qualitative research mode: using semi‐structured interviews in two locations (Cornwall Please correct and check againand Glasgow), each with a Tesco and ASDA located outside towns. A total of 59 parents participated in the study. Interviews took place in the stores, with parents seen buying children fashion apparel.FindingsThe findings suggest that decisions are based not only on functionality (e.g. convenience, value for money, refund policy), but also on intuitive factors (e.g. style, image, quality) as well as broader processes of consumption from parental boundary setting (e.g. curbing premature adultness). Positive consumer resistance is leading to a re‐drawing of the cultural boundaries of fashion. In some cases, concerns are expressed regarding items that seem too adult‐like or otherwise not as children's apparel should be.Practical implicationsThe paper highlights the increasing importance of browsing as a modern choice practice (e.g. planned impulse buying, sanctuary of social activity). Particular attention is given to explaining why consumers positively resist buying from traditional label providers and voluntarily choose supermarket clothing ranges without any concerns over their children wearing such garments.Originality/valueThe paper shows that supermarket shopping for children's apparel is now firmly part of UK consumption habits and choice. The findings provide theoretical insights into the significance of challenging market conventions, parental cultural boundary setting and positive resistance behaviour.
The influence of real women in advertising on mass market fashion brand perception
Authors: Aagerup Ulf 
Published: September 2011

PurposeThe purpose of this paper is to investigate how the weight of ideal users affects the perception of mass market fashion brands.Design/methodology/approachAn experiment was carried out in which 640 university students replied to a web survey, rating the brand personality of jeans and shirts according to Aaker's Big Five construct. The garments were worn by thin, overweight, and obese models.FindingsThe findings show that consumers’ impressions of mass market fashion brands are significantly affected by the weight of ideal users. Slender models lead to the most positive brand perception followed by obese models. Overweight user imagery is for pure fashion brand building the least attractive kind.Research limitations/implicationsA limitation of this study is the use of convenient student samples. Consequently, the generalization of the results beyond this convenience sample may be limited. It is further possible, even probable, that high fashion would suffer more from the negative imagery of overweight and obese users than mass market fashion. It would therefore be interesting to replicate this experiment using clothes of higher fashion grade and price.Practical implicationsThe demonstrated effects of user imagery support the industry practice of slim ideal female imagery.Social implicationsThe results inform the debate over skinny models vs real women in advertising.Originality/valuePrevious research regarding the effectiveness of real women in advertising has been inconclusive. This paper demonstrates not only that model weight affects consumers’ brand perception, but also how.
Forecasting corporate bankruptcy: empirical evidence on Italian data
Authors: Amendola Alessandra , Bisogno Marco , Restaino Marialuisa , Sensini Luca 
Published: September 2011

PurposeThe aim of the paper is to investigate several aspects of bankruptcy prediction within both theoretical and empirical frameworks. In particular, it has focused on the comparison of different techniques used to forecast failure through a balanced sample of companies within a geographical area (the Campania region) located in the south of Italy.MethodologyBusiness failure has been one of the most investigated topics within corporate finance and the empirical approach to bankruptcy prediction has recently gained further attention from financial institutions. The aim of corporate failure prediction is to have a methodological approach which discriminates firms with a high probability of future failure from those which are considered to be healthy. Starting from the seminal paper of Altman (1968), many other significant contributions have been subsequently made to this field (Ravi Kumar and Ravi, 2007). This paper's approach is to compare different statistical techniques based on the analysis of financial data for the prediction and diagnosis of the risk of bankruptcy.FindingsThe paper investigates the determinants of bankruptcy in a specific geographical area (Campania region). Empirical evidence on a data‐set of the annual reports of a balanced sample of companies for a given time period has been analyzed. These findings aim to make a contribution to current literature as well as to contribute to the elaboration of efficient prevention and recovery strategies.OriginalityResearchers have tended to restrict the scope of their analysis due to the problems related to the collection and storage of financial data. This study focuses on financial information relating to the area of interest in order to provide a comparative analysis of different forecasting techniques.
Internet financial reporting in Turkey
Authors: Bozcuk Aslihan E. , Aslan Sinan , Burak Arzova S. 
Published: September 2011

PurposeThis paper aims to investigate internet financial reporting following major regulatory changes in Turkey. Although these regulations only cover publicly listed firms, large unlisted firms also use the internet to disseminate financial information.Design/methodology/approachThe study surveys the top 500 Turkish industrial firms on the “Istanbul Chamber of Industry 500” (ICI500) to determine whether the regulatory changes led to significant changes in their financial reporting on the internet.FindingsThe percentage of firms providing financial disclosures on the internet doubled from 2003 to 2010. However, problems remain, including the extremely low level of voluntary disclosures (six percent of firms) and the failure of listed firms to provide information other than mandatory disclosures such as financial summaries and ratios. The study finds increases in voluntary disclosures of share price performance and management reports, providing support for the signaling theory.Originality/valueThis study investigates listed as well as unlisted firms and specifically addresses the consequences of regulatory intervention.