bluuebunny/crossref_metadata_2025_split huggingface dataset:
Q methodology: is it useful for accounting research?
Authors: Massingham Peter , Massingham Rada , Diment Kieren 
Published: March 2012

PurposeThe purpose of this paper is to evaluate the usefulness of Q Methodology for business research, as an alternative technique for accounting researchers.Design/methodology/approachQ Methodology is an innovative technique that provides quantitative structure to individuals' opinions via factor analysis. The authors present the results of a case study where Q Methodology was used to examine attitudes towards an on‐line wiki, a Technology Encyclopaedia (TE), amongst 35 engineers and technical employees at a manufacturing company. Management wanted to understand whether employees were willing to embrace social conversational technology as a way of sharing knowledge. The aim of the case study is to demonstrate how Q Methodology works in a practical setting. The authors also examine a published journal article to assess how Q Methodology might be used to enhance accounting research.FindingsThe results show that Q Methodology may provide advantages in data gathering (less respondent burden), data analysis (deeper insight into respondent sub‐conscious), and results (better respondent “ownership” of organisational problems and solutions). However, it also has weaknesses in terms of managerial application.Research limitations/implicationsA limitation is that the discussion is based on a single case study.Practical implicationsWhen working with an industry partner, researchers may need to consider a more positivist approach and be prepared to explain context behind the statements.Originality/valueQ Methodology appears to offer most value as a data gathering technique. It may also be used to capture respondents' subconscious views on a topic. While the limited time involved will be attractive to practitioners, there is also the potential benefit of increasing respondents' awareness and understanding of the topic under investigation (i.e. action research), enhancing change management and other sensitive organizational issues.
Dynamics of foreign earnings, assistance and debt servicing in Bangladesh
Authors: Wasiqur Rahman Khan M. , Akbar Ahmed Haydory 
Published: March 2012

PurposeThe purpose of this paper is to examine the dynamics between real gross domestic product (GDP), foreign earnings, development assistance and debt servicing in Bangladesh, 1973‐2008, with the incorporation of a structural break after 1990.Design/methodology/approachA vector autoregression (VAR) framework using annual data from 1973‐2008 was used to examine the dynamics among the above mentioned variables, with the incorporation of a structural break after 1990. This was followed by innovation accounting and testing for Granger causality.FindingsIt was found that the structural break is significant and all the macro‐variables exhibit trend stationarity. Innovation accounting suggests that the debt servicing capacity of Bangladesh is enhanced by an improvement in foreign earnings, an outcome which is reinforced by Granger causality tests.Research limitations/implicationsA bigger sample size, consisting of quarterly observations is desirable.Practical implicationsThese results suggest that an increase in foreign earnings implies an improvement in the capacity to service overseas debt. Thus, from a policy perspective, it is recommended that steps be taken to diversify the sources of foreign earnings. The analysis affirms that there is a causal link between injections, represented by foreign earnings and overseas development assistance and leakages, represented by debt servicing. Such affirmation is certain to be an important input in macroeconomic policy formulation.Originality/valueThe dynamics between real GDP, foreign earnings, development assistance and debt servicing in Bangladesh have been empirically examined using recent developments in time‐series econometrics.
The impact of company learning and growth capabilities on the customer‐related performance
Authors: Islam Majidul , Yang Yi‐Feng , Mia Lokman 
Published: March 2012

PurposeThe purpose of this paper is to investigate the relationship between a company's customer‐related performance and its learning and growth capabilities.Design/methodology/approachFour banks in Taiwan – Citibank, Chinatrust, Taipei Fubon Bank and Taiwan HSBC – have recently applied the Balanced Scorecard (BSC) perspective to their customer service. This research was designed to use the data of these sample banks and analyze it to build the theoretical relationship.FindingsThe results reveal that a company's customer‐related performance is positively associated with the interactions of its Human Resource Service Capability (HRSC), Information Technology Service Capability (ITSC) and Marketing Service Capability (MKSC).Originality/valueThis paper contributes to the literature by providing empirical evidence that when an organization establishes and raises levels of company learning and growth capabilities by using HR‐service capability, IT‐service capability, and MK‐service capability, conjoint effects of these result in a favorable interaction relationship and thus can help achieve a higher level of customer‐related performance.
TQM dimensions and their interrelationships in ISO certified engineering institutes of India
Authors: Burli Shivakumar , Bagodi Virupaxi , Kotturshettar Basavaraj 
Published: March 2012

PurposeThe purpose of this paper is to investigate the dimensions of TQM, analyse interrelationships and their combined influence on results achieved in ISO certified engineering institutes in India.Design/methodology/approachThis study is based on the questionnaire survey of a sample of 216 faculty members serving in various ISO certified institutes of southern states of India. The data were obtained using a questionnaire that is in line with the self‐assessment philosophy of European Foundation for Quality Management Excellence Model (EFQM). The dataset was subjected to exploratory factor analysis using SPSS17.0 program for Windows. The confirmatory and causal analyses were carried out using AMOS 16.0 software.FindingsThe factor analysis confirmed the existence of ten important dimensions of TQM that guide ISO institutes in their quality journey. Structural equation modelling was used to validate the developed TQM model. Leadership of top management was the main driving force for establishing an effective quality management system (QMS) in engineering institutes.Research limitations/implicationsThe main limitation is related to the notion of causality. The study has considered perception data for the predictive analysis.Practical implicationsThe paper unfolds ten important TQM factors that need attention from education administrators to manage quality in engineering education. The six enablers of the proposed TQM model significantly influence result criteria. The results obtained in this study encourage academic leaders to implement TQM concepts in their institutes to achieve a higher level of stakeholder satisfaction.Originality/valueThe paper is a new contribution to broad understanding of TQM concepts and their impact on performance measures in engineering education in India.
Evaluation of irrigation efficiencies for water users' associations in a major irrigation project in India by DEA
Authors: Sitaram Phadnis Sanjay , Kulshrestha Mukul 
Published: March 2012

PurposeThe quantity and quality of available water resources have been recognized limiting factors in development of most of the arid and semi arid regions. The purpose of this paper is to evaluate the efficiency, for water users' associations (WUA), of irrigation project Samrat Ashok Sagar (Halali) in India, using benchmarking by data envelopment analysis as the performance evaluation tool and to integrate the outcome of the benchmarking process for planning, design and effective management of available water resources.Design/methodology/approachTo collect information or data required to calculate indicators, there was personal interaction with water users and executive engineers in‐charge of the project, and competent authority for WUA (sub‐engineers), with other technical staff and with establishment staff and the purpose of the study explained. In the analysis, the performance gap was compared within the scheme. The causes of the performance gap and the action required for closing the performance gap were explored. Data envelopment analysis was done for different sets of input output by input‐oriented model through software. The data collected were real time and validated from Samrat Ashok Sagar Irrigation and Drainage Project Authority.FindingsIt was found that the majority of WUAs as per model I to model VI had efficiency below 70 per cent, which is a matter of serious concern. It is evident that considerable variations occur amongst the various WUAs in terms of the operational characteristics reflected by the independent variables.Originality/valueThe paper demonstrates that it is evident that considerable variations occur amongst the various WUAs in terms of the operational characteristics reflected by the independent variables.
Overcoming benchmarking reluctance: a literature review
Authors: Williams John , Brown Cheryl , Springer Anita 
Published: March 2012

PurposeThe purpose of this paper is to identify reported barriers to benchmarking and strategies to surmount these barriers.Design/methodology/approachThe study is a qualitative meta‐analysis of 32 peer‐reviewed sources from January 2005‐July 2010. The authors sought recently published authoritative information on the topic of benchmarking reluctance to formulate an up‐to‐date framework explaining this phenomenon. Content analysis was used to identify reasons for benchmarking reluctance and ways to overcome reluctance.FindingsThe study concludes that organizational leadership best practices have been found to counter each of the four major benchmarking reluctance concerns: soundness of benchmarking theory/practices; lack of resources for benchmarking; inertia impeding pursuit of new practices; and specific impacts of implementing new practices.Practical implicationsThe findings of this literature review may assist leaders to anticipate potential benchmarking barriers and to follow best practices for addressing these impediments.Originality/valueGiven the limited amount of recent literature focused on the topic of benchmarking reluctance, this paper provides valuable resources to help organizations succeed in their benchmarking efforts.
Challenges in the development of environmental management systems on the modern university campus
Authors: Bero Bridget N. , Doerry Eckehard , Middleton Ryan , Meinhardt Christian 
Published: March 2012

PurposeThe purpose of this paper is to describe challenges and lessons learned in the design and development of a comprehensive, flexible environmental management system (EMS) in a real university setting; also to inform development of similar systems elsewhere and provide a modular, extensible software architecture for such efforts.Design/methodology/approachA modular, flexible software architecture was designed as the cornerstone of a comprehensive, secure web‐based data collection and analysis framework. Environmental data such as utility usages, waste generation and transportation services were identified, collected, and entered into the evolving system. The system is easily extensible to new environmental data types, and supported manual and automated data entry, custom “at‐the‐source data entry” mechanisms, and flexible tools for visually analyzing environmental data captured.FindingsDevelopment of automated EMS systems for large institutions is significantly complicated by profound heterogeneity in campus infrastructure, management policies, and limited data accessibility; legacy data are often incomplete or inaccurate. Successful EMS initiatives must explicitly address these challenges through realistic project planning, choice of software technologies, design of system architecture, and administrative commitment. Detailed insights in each of the above areas are provided.Originality/valueThe authors provide clarifying discussion of sustainability plans versus monitoring systems, place popular technological gadgets such as live building energy monitors into perspective within this framework, and describe design and implementation of a comprehensive environmental monitoring framework. The modular concept for system architecture, design approach, and lessons learned can inform the development of similar comprehensive EMS development efforts.
Introducing whole‐systems design to first‐year engineering students with case studies
Authors: Blizzard Jackie , Klotz Leidy , Pradhan Alok , Dukes Michael 
Published: March 2012

PurposeA whole‐systems approach, which seeks to optimize an entire system for multiple benefits, not isolated components for single benefits, is essential to engineering design for radically improved sustainability performance. Based on real‐world applications of whole‐systems design, the Rocky Mountain Institute (RMI) is developing educational case studies to help engineers expand their whole‐systems thinking. The purpose of this paper is to evaluate the effectiveness of these case studies in multiple sections of a first‐year engineering course.Design/methodology/approachThe comprehension of whole‐systems principles by 165 first‐year engineering students at Clemson University was evaluated through surveys and open‐ended questionnaires, before and after introducing the educational case studies.FindingsThe pilot study results show that introducing the case studies improves students' consideration of several essential whole‐systems design concepts. The case studies were particularly effective in strengthening student consideration of the clean sheet approach, integrative design, design for multiple benefits, optimization of the entire system, and the possibility of drastic efficiency increases with current technology.Research limitations/implicationsThis study was conducted at a single institution and with a fairly homogeneous group of students. These factors should be considered when interpreting the implications of the findings for other groups.Originality/valueThis preliminary research shows that case study examples like these can help increase consideration of the whole‐systems design approach that leads to improved sustainability performance.
Impact Planning and Assessment (IPA) of the Global Libraries Initiative (GL) of the Bill & Melinda Gates Foundation
Authors: Streatfield David 
Published: March 2012

PurposeThis paper has the aim of introducing the Special Issue on Impact Planning and Assessment (IPA) of the Global Libraries Initiative (GL) of the Bill & Melinda Gates Foundation, which aims to provuide public access to information through computers in public libraries.Design/methodology/approachThis descriptive paper introduces the work of the Global Libraries Initiative and its IPA Specialists.FindingsAs more countries have joined Global Libraries, there has been a gradual increase in interest by IPA Specialists and their colleagues in employing a broader range of evidence‐collection methods in attempts to show more clearly whether and how greater access to information through public access computing leads to changes in users and their lives. There is still a great deal to be done before a likely move into the realm of systematic measurement of changes to people's lives and it is highly questionable whether IPA Specialists could ever achieve such a goal by enthusiasm, energy and collaboration alone. There is scope for more consistent application of qualitative research methods within and across countries, as well as for developing common impact measures based on user self‐assessment and reporting.Originality/valueThe paper introduces and discusses the Impact Planning and Assessment (IPA) of the Global Libraries Initiative (GL) of the Bill & Melinda Gates Foundation, and suggests how research to improve the GL Initiative can move forward.
Vietnam and Indonesia
Authors: Truc Phan Quynh , Tryono Prijosoesilo , Rosalina Titi 
Published: March 2012

PurposeThe purpose of this paper is to describe the initial steps in creating a Global Libraries Initiative program in Vietnam and Indonesia.Design/methodology/approachThe paper outlines the requirements and initial steps that have been taken in the two countries.FindingsThere are no findings at this stage of the two programs.Originality/valueThere has been no similar offering from either country.
Bulgaria
Authors: Devetakova Luba 
Published: March 2012

PurposeThe purpose of this paper is to describe developments and results of the Glob@l Libraries – Bulgaria (GLB) project.Design/methodology/approachThis is an analysis of the results of the assessment of the impact of the Glob@l Libraries – Bulgaria (GLB) project so far among the public libraries of Bulgaria.FindingsThe findings described are not surprising, although the most striking are two facts concerning the population – the high level of computer and internet usage among the population from different age groups and types of settlement; and that the majority of computer and internet users are not able to create content using software and the low level of information literacy associated with finding trusted information on the internet. These two facts suggest the niche for the modern public library in Bulgaria as a centre not just providing books but more intensive training and consultation for different target groups of users.Originality/valueThe paper presents a wide range of improvement examples that can be easily transferred to other countries.
Romania
Authors: Chiranov Marcel 
Published: March 2012

PurposeThe purpose of this paper is to emphasize some of the qualitative results from the data collection throughout the second year of the Biblionet Program in Romania.Design/methodology/approachConcentrated here are the conclusions drawn from reports of the County Coordinators, online questionnaires, quantitative and qualitative research reports, and information from colleagues in the Biblionet team.FindingsThe results and findings have been grouped under the four key objectives of the Biblionet Programme: the citizens' information needs are better fulfilled with the help of public libraries; librarians provide better services to communities; for the National Association of Librarians and Public Libraries in Romania (ANBPR) to improve its capacity to provide services to members; and public authorities to increase their support for library development.Originality/valueA wide range of improvement examples are provided that can be easily transferred to other countries.
Poland
Authors: Kochanowicz Maciej 
Published: March 2012

PurposeThe purpose of this paper is to describe the current status of the Global Libraries Initiative program in Poland.Design/methodology/approachThis paper lists the preliminary results and conclusions from the early phases of the progam.FindingsAmong the conclusions so far gathered for developing actions are: developing support for libraries for three new types of services: assistance in job seeking (because while many users make use of computers in libraries for that purpose, but only a few libraries offer relevant special activities); healthy lifestyles (some libraries have already introduced such activities, but it is hoped to develop them in a more systematic way – this area is also consistent with the overall priorities of the Global Libraries Initiative) and e‐banking for senior citizens; and improving the advocacy and outreach capabilities of libraries through additional training, as this was diagnosed as one of the weaknesses after the first round of the programme.Originality/valueA wide range of improvement examples are provided that can be easily transferred to other countries.
Botswana
Authors: Taolo Resego 
Published: March 2012

PurposeThe purpose of this paper is to describe developments and results of the Global Libraries Initiative project in Botswana, popularly known as Sesigo project, which started in 2009.Design/methodology/approachThe paper provides an analysis of the results of the assessment of the impact of the Sesigo project so far among the public libraries of Botswana.FindingsThe findings, among many others described, reveal that libraries with public access to ICT experienced an increase in membership, while those without it experienced an overall decline.Originality/valueThe paper provides a wide range of improvement examples that can be easily transferred to other countries.
Developing Impact Planning and Assessment at national level: addressing some issues
Authors: Streatfield David , Paberza Kristine , Lipeikaite Ugne , Chiranov Marcel , Devetakova Luba , Sadunisvili Renata 
Published: March 2012

PurposeAs more countries have joined the Global Libraries (GL) Initiative, the IPA Specialists have gradually evolved into a cohesive team that finds opportunities to meet fairly regularly. Their discussions about the practicalities and challenges of conducting IPA at the country level have drawn attention to a number of issues that are likely to be relevant to other IPA specialists working in similar roles in other countries and to library service managers who are interested in impact evaluation. This paper aims to summarise some of the collective experiences.Design/methodology/approachSeveral of the IPA Specialists have “adopted” an issue. Some describe their own country approach to the topic; others have been more analytical in their presentations.FindingsOpinions and findings about four topics are described. They are: sharing learning within the country and sharing beyond that country; ensuring that IPA evidence reflects government and international priorities, and finally combining qualitative and quantitative evidence‐forming strategic collaborations and telling stories.Originality/valueThe value of the paper lies in informing other IPA specialists in similar roles in other countries, and library service managers who are interested in impact evaluation.
Lithuania
Authors: Lipeikaite Ugne , Sadunisvili Renata 
Published: March 2012

PurposeThe purpose of this paper is to describe developments and results of the Global Libraries Initiative – the “Libraries for Innovation” project – implemented by the Martynas Mazvydas National Library of Lithuania together with the Ministry of Culture of the Republic of Lithuania.Design/methodology/approachThis is an analysis of the results of the assessment of the impact of the “Libraries for Innovation” project so far among the public libraries of Lithuania.FindingsThe findings describe a wide range of improvements to existing services, including: strengthening the capacities of public libraries; provision of opportunities for Lithuanian residents to use the internet; and the opening up of new possibilities for communication and information technologies.Originality/valueThe paper provides a wide range of improvement examples that can be easily transferred to other similar countries.