bluuebunny/crossref_metadata_2025_split huggingface dataset:
Improving anti‐corruption agencies as organisations
Authors: Doig Alan , Norris David 
Published: July 2012

PurposeAnti‐corruption Agencies (ACAs) have been seen by donors and commentators as a visible and discrete institutional response to a country's commitment to anti‐corruption work. A number of reports have commented adversely on the general effectiveness and impact of ACAs in practice. Much of the concern relates to the environment in which the ACA works, but over which they have limited control, but often fails to address an ACA as an organisation something over which an ACA does exercise much more control. The purpose of this article is to argue that there are common organisational issues that face any new and small institutions in both public and private sectors, that may assist an ACA's development.Design/methodology/approachThe article reviews the extensive literature to assess what appear to be the key issues facing such organisations in the private sector usually termed small to medium‐sized enterprises (SMEs) – and discusses whether their experiences offer any applicability to an ACA's organisational strategy and development.FindingsThe article argues that a number of organisational issues are generic and ACAs, and those who support and fund them, should draw on the lessons from the wider private sector management and organisational development literature on SMEs for ACAs.Practical implicationsThe article provides a framework for ACAs to consider organisational reform and to guide donor support.Originality/valueACAs are rarely reviewed as an organisation. Indeed, much of the criticism identified in this article points to this as a significant issue, for which private sector approaches may provide guidance for organisational reform.
Criminal justice capacity building efforts by UNAFEI
Authors: Sakuma Tatsuya 
Published: July 2012

PurposeThis is a draft of a keynote speech delivered at the 29th Cambridge International Symposium on Economic Crime. The purpose of the speech was to share the United Nations Asia and Pacific Institute for the Prevention of Crime and the Treatment of Offenders' (UNAFEI's) half century of experience in the field of capacity building in developing countries.Design/methodology/approachThe paper briefly sketches UNAFEI's various training courses for criminal justice practitioners in developing countries.FindingsUNAFEI's capacity building efforts contribute to the improvement of criminal justice systems of participating countries; not only developing countries, but also developed countries, are better able to cope with economic crimes of a transnational nature through international cooperation.Originality/valueUNAFEI's continuous unique efforts are worth consideration.
Can an auditor ever be a first responder to financial frauds?
Authors: Stevenson Smith G. 
Published: July 2012

PurposeA first responder to a crisis acts by stabilizing the situation and preventing further losses to victims. The purpose of this paper is to explore the issue of whether auditors can act as first responders to a financial fraud.Design/methodology/approachThis paper reviews Securities and Exchange (SEC) regulations and auditing practice pronouncements to identify the role of digital evidence in those statements.FindingsAuditors will act as first responders if such a role is required in SEC regulations or under the auditors' professional practice guidelines. Recent SEC regulations and practice guidelines are reviewed to determine if any such role exists. The effectiveness of a first responder to financial frauds is dependent on the tools they use to evaluate the crisis.Originality/valueIn order for auditors to act effectively, they must carefully take into consideration fraudulent digital documents.
The optics of fraud: affiliations that enhance offender credibility
Authors: Perri Frank S. , Brody Richard G. 
Published: July 2012

PurposeThe purpose of this paper is to illustrate how a financial fraud practice, known as affinity fraud, relies on building trust with victims based on shared affiliations or characteristics such as age, race, religion, ethnicity or professional designations, for the purpose of exploiting the trust factor for financial advantage.Design/methodology/approachSources of information consisted of scholarly articles and articles retrieved from the web.FindingsFindings suggest that these fraud offenders rely on a myriad of persuasion techniques to overcome offender skepticism coupled with victims engaging in a psychological concept known as projection bias to evaluate the credibility of these offenders. These factors create a negative synergy that dilutes the perceived need for due diligence normally required prior to engaging in securities transactions. In addition, these offenders display a predatory quality, debunking the myth that fraud offenders exhibit a homogenous crime group behavioral profile.Practical implicationsSocial institutions that include both for profit and not for profit should consider evaluating their interactions with those who share similar characteristics and affiliations that attempt to offer goods or services by considering some of the factors contained within this article that may dilute due diligence protocol.Originality/valueThis paper serves to alert and educate anti‐fraud professionals, law enforcement and policy makers of a predatory fraud practice that targets organizations exploiting the inherent trust that these organizations rely upon.
Managing knowledge for business performance improvement
Authors: Schiuma Giovanni 
Published: July 2012

PurposeWhat is the role of managing knowledge within organizations? This is one of the fundamental research and practical questions which has animated and moved forward the rich scientific debate around the management of knowledge resources. This article aims to introduce the focus of the special issue. Its fundamental premise is that organizations invest their scarce resources only if these investments are capable of enhancing the business value creation capacity. Thus managers are interested in managing knowledge not for the sake of knowledge management, but because the planning, design, assessment and revision of the organizational knowledge resources and processes can support the business performance improvements.Design/methodology/approachThe selection of the articles collected in this special issue is largely based on the work of the conference “International Forum on Knowledge Assets Dynamics – IFKAD” which took place in June 2011 in Tampere, Finland. IFKAD gathers leading experts in the field of the strategic knowledge‐based development of micro and macro organizations paying great attention to the knowledge dynamics affecting organizational value creation capacity.FindingsKnowledge represents one of the fundamental constituent parts of any organization and it can be incorporated into people's abilities or ingrained into structural and technological capital. Thus management of knowledge is at the core of organization's business growth. In the light of this reflection this special issue pays attention to two main perspectives. First, recognizing that knowledge, likewise any other organization's resource, needs management means to support its allocation and development, the frameworks and tools aiming to identify, manage and assess the critical knowledge resources for growth are focused on. Second, acknowledging that the translation of knowledge into business outcomes requires management mechanisms, and then considering the knowledge processes grounding the improvement of performance.Originality/valueThe special issue explores the phenomena integrating the organizational, group and individual perspectives. This integration overcomes some limitations about the understanding of the issues under investigation.
Knowledge assets assessment strategies: organizational value, processes, approaches and evaluation architectures
Authors: Lerro Antonio , Iacobone Francesca A. , Schiuma Giovanni 
Published: July 2012

PurposeCompanies coping with global business are called more and more to lead their transformation into intelligent organizations, i.e. organizations able to leverage their intellectual capital to achieve their business objectives and envision new development paths. This paper, assuming that the organizational intellectual capital corresponds to the knowledge assets attributed to a company, aims to discuss the organizational value, the processes, the approaches and the evaluation architectures of the knowledge asset assessment strategies.Design/methodology/approachOn the basis of a literature review, first the sub‐processes of the assessment are discussed, highlighting the main features of the assessment of knowledge assets as well as the twofold nature of the knowledge asset assessment, distinguishing between stock and flow perspective of the evaluation. Second, the managerial reasons at the basis of the implementation of measurement systems for disclosing organizational knowledge resources are discussed. Finally, according to a distinction between the assessment approaches and the evaluation architectures, four main knowledge asset assessment strategies are defined.FindingsDespite a number of models to assess intellectual capital being proposed, they highlighted a need for clarification of their strategic focus. With the aim of filling this gap, the main finding of the paper is to clarify relevant issues providing an organic, literature review‐based and coherent framework about the knowledge assets assessment strategies.Originality/valueThe identification of these strategies not only contributes to advance the theory of knowledge asset assessment, but also provides insights to managers to better define and implement models and approaches for measuring organizational knowledge resources. Especially they support managers in choosing and arranging critical information for defining the most suitable decisions and actions concerning the effective management and development of a company's intellectual capital.
Does knowledge management really matter? Linking knowledge management practices, competitiveness and economic performance
Authors: Andreeva Tatiana , Kianto Aino 
Published: July 2012

PurposeWhile nowadays an extensive literature promoting knowledge management (KM) exists, there is a worrying shortage of empirical studies demonstrating an actual connection between KM activities and organizational outcomes. To bridge this gap, this paper aims to examine the link between KM practices, firm competitiveness and economic performance.Design/methodology/approachThis paper proposes a framework of KM practices consisting of human resource management (HRM) and information communication technology (ICT). These both are hypothesized to impact competitiveness and economic performance of the firm. Hypotheses are then tested with structural equation modeling by using a survey dataset of 234 companies.FindingsThe results show that HRM and ICT practices for managing knowledge are quite strongly correlated and have a statistically significant influence on both financial performance and competitiveness of the firm. The findings also indicate that ICT practices improve financial performance only when they are coupled with HRM practices.Research limitations/implicationsThe data are limited to companies from Finland, Russia and China.Practical implicationsThe paper contributes to managerial practice by pointing out the importance of utilizing a combination of both social and technical means for KM and illustrating that they do matter for the company bottom line.Originality/valueThis paper contributes to the literature on knowledge‐based organizing by empirically analyzing the performance impact of various areas of KM. It thereby tests the proposition put forth in many previous theoretical and case‐based studies that KM promotes high organizational performance. It also addresses the interaction of social and technical KM practices in producing organizational outcomes.
Knowledge management and succession planning in SMEs
Authors: Durst Susanne , Wilhelm Stefan 
Published: July 2012

PurposeAn ignorance of knowledge attrition caused by employee exits is considered as careless and can lead to considerable consequences regarding both a firm's financial capital and intellectual capital, or in other words an ignorance of the danger of knowledge loss is associated with a missing or improper succession planning. The purpose of this study is to gain a better understanding of how a medium‐sized firm copes with the danger of knowledge loss due to employee exit or long‐term absence.Design/methodology/approachData were obtained through semi‐structured interviews with 14 organization members from a German medium‐sized enterprise operating in the printing sector. These participants represented different departments and positions.FindingsThe findings demonstrate the influence of a precarious financial situation on activities related to knowledge management and succession planning. Although the organization members are aware of obvious needs for improvement within the firm, their actual scope of action is centered on the execution of current orders.Research limitations/implicationsThe data are cross‐sectional and were collected in one organization. Future studies should consider longitudinal designs across multiple organizations.Practical implicationsBased on the findings some suggestions were derived that may help firms facing similar circumstances.Originality/valueThe study's findings provide fresh insights into how an established firm tackles the issue of knowledge attrition and its likely implications for the firm's performance.
The formation of coordinative knowledge practices in distributed work: towards an explanatory model
Authors: Franssila Heljä , Okkonen Jussi , Savolainen Reijo , Talja Sanna 
Published: July 2012

PurposeThe paper proposes a model aiming at the explanation of the formation of coordinative knowledge practices in distributed work. Findings from a pilot study aiming at the preliminary testing of the model are presented and discussed.Design/methodology/approachThe explanatory model was developed by combining concepts and findings developed in studies of social capital, knowledge sharing and computer supported cooperative work. The empirical data were gathered in 2007‐2008 in a multi‐unit Finnish chemical company production site. The methods used were structured observation of work processes, semi‐structured interviews and a web‐based questionnaire.FindingsThe model suggested that coordinative knowledge practices are shaped by four major factors: work coupling, social capital, spatio‐temporality and affordances of collaboration technologies. The empirical study showed that these concepts can be successfully applied in empirical research to better understand and support the development of coordinative knowledge practices.Practical implicationsThe findings can be utilized in the analysis and assessment of coordinative knowledge practices between distributed work groups in multi‐unit organizations. The findings can also be used in the development of solutions for knowledge sharing and communication in distributed work organizations and communities.Originality/valueThe model developed provides a novel perspective for the study of knowledge practices in the context of distributed group work. The model proposes that varying degrees in work coupling intensity, social capital, spatio‐temporality and affordances of collaborative technologies explain the emergence of coordinative knowledge practices. The study shows how coordinative knowledge practices can be studied empirically. The empirical study resulted in a typology of coordinative knowledge practices.
Does country of brand origin (COBO) matter for the Lebanese consumers?
Authors: Ahmed Zafar U. , Zbib Imad J. , Sikander Arif , Gilbert Noujaim Ralph 
Published: July 2012

PurposeThis study aims to examine country of origin (COO), price and brand effects on Lebanese consumers’ attitudes towards US products and brands while evaluating a low‐involvement product like chocolate.Design/methodology/approachThe research comprised formulation of a detailed questionnaire that was served to 488 administered at various shopping malls across Lebanon. Statistical analyses of data employed included Pearson correlation and analysis of variance (ANOVA) tests.FindingsThe data supported both the hypotheses that respectively predicted that brand price was more important than COO in the evaluation of low‐involvement products. The data did not support the hypothesis that predicted a preference by Lebanese consumers for “Made in Lebanon” products, based on a similar observed preference for domestic products in developed nations.Research limitations/implicationsThe external validity of the findings are limited since an over‐exaggerated weight is provided for the “made in” label while in a real purchase situation; price as well as brand have a weight that is far superior to that of the COO. In today's business world several cues are already embedded in the brand name which limits the internal validity of the study; this includes the “made in” labels as external cues used by respondents while evaluating a particular chocolate brand regardless of the origin cue already dispatched by the brand itself.Originality/valueThe results have evidenced, if needed, the importance of taste when purchasing a particular brand. Hence, a Lebanese consumer would not mind choosing a Ghour chocolate bar instead of a Nestlé or even a Cadbury chocolate bar only if these three brands had equivalent attributes. Brand is the second attribute considered by consumers when choosing a particular chocolate. Thus, a successful approach for international marketers would be to build strong brand equity. The results provide extremely useful outputs to the marketing professionals.
The role of organizational culture in Greek businesses
Authors: Kriemadis Thanos , Pelagidis Theodore , Kartakoullis Nikos 
Published: July 2012

PurposeThis paper seeks to contribute to an understanding of the organizational culture of the spin‐off knowledge‐based enterprises, which operate within the science and technology parks in Greece. In this context, a critical number of questionnaires have been distributed to the spin‐offs to examine whether firms born within the parks have developed a functional organizational culture, one that provides a solid foundation for organizational effectiveness and business excellence.Design/methodology/approachThe Organizational Culture Assessment Questionnaire (OCAQ) was developed by Sashkin to help people identify and understand the nature of the culture in their own organization, as a first step in identifying problems and defining the sort of culture they want (and the sort of culture that will help deal with organizational problems). The data for the present study were obtained by the OCAQ mailed to a sample of 33 spin‐off companies that operate within the aforementioned science and technological parks. The mailing consisted of the questionnaire itself, a cover letter, and a stamped pre‐addressed return envelope. Of the 90 questionnaires mailed after phone contact, 33 were received, representing a 37 percent response rate.FindingsThere seems to have been ascertained serious organizational culture weaknesses regarding management of change practices, goal and customer orientation, cultural strength and efficient team working. It is of critical importance for policy makers to set general principles, guidelines as well as organizational reform measures and priorities to achieve better efficiency and effectiveness of spin‐offs in Greece and approach business excellence. Finally, implications for theory, managers and future research are presented.Originality/valueThis paper provides useful information on organizational culture assessment.
Global mindset – a cognitive driver of small and medium‐sized enterprise internationalization
Authors: Miocevic Dario , Crnjak‐Karanovic Biljana 
Published: July 2012

PurposeGlobal mindset has gained the respectable attention of international business scholars. Global mindset is a multidisciplinary concept comprised of cognitive and cultural dimensions which both influence the international behavior and decision making of the firm. The key purpose of this paper is to demonstrate that global mindset is a crucial cognitive driver of the small and medium‐sized enterprise (SME) internationalization process. In order to do so, it aims to establish the link between global mindset and export performance outcomes.Design/methodology/approachUsing a literature review, the conceptual model was developed. Data were obtained through survey questionnaire and analyzed using partial least squares (PLS) path modeling on the sample of 121 exporting SMEs in Croatia.FindingsFindings of this study suggest that global mindset is positively, directly and significantly related to the export performance. Furthermore, the link between global mindset and export performance was assessed with the moderating effect of international experience (export diversity and export intensity) and findings reveal that there is no significant moderating effect present.Research limitations/implicationsFindings of this study suggest that global mindset is a crucial driver of the SME internationalization process as it exhibited a significant impact on the export performance outcomes. However, the focus of this paper was solely on the strategic (cognitive) dimension of global mindset. Future studies are yet to reveal the relevance of the integrated concept of global mindset.Originality/valueThe value‐added of this study is in the idea that market‐specific experience cannot be easily transferred to other foreign markets by utilizing global mindset. The moderating effect of international experience dimensions on relationship between global mindset and export performance was found to be insignificant. Eventually, findings suggest that global mindset is not related to the SME's international experience.
Profitability factors and efficiency of Greek banks
Authors: Ioanni Schiniotakis Nikos 
Published: July 2012

PurposeThis paper aims to search for the factors that influence the profitability of Greek commercial and cooperative banks by examining other variables that have never been used before. It also seeks to examine bank performance before and during the economic crisis in Greece. The survey is based on previous similar research.Design/methodology/approachA multiple regression analysis has been used for the determination of the factors which influence the profitability of the Greek banking sector as well as the multicriteria method PROMETHEE for the examination of the Greek banking sector performance before (2007) and during the economic recession (2008‐2009).FindingsThe paper finds that: type of bank plays an important role in profitability; the indicator ROA is associated only with well‐capitalized banks with sufficient liquidity and cost efficiency; and cooperative banks in general at the beginning of the crisis were less influenced by the economic crisis than commercial banks.Originality/valueThis is the first time that the entire Greek banking system has been examined for the particular period regarding the factors that influence bank profitability. Up to now there has been no published research examining whether the type of the bank influences profitability or which of banks remained efficient and “durable” before and during the first two years of the economic crisis in Greece.