bluuebunny/crossref_metadata_2025_split huggingface dataset:
The edge of legitimacy
Authors: Tilling Matthew V. , Tilt Carol A. 
Published: December 2009

PurposeThe purpose of this paper is to examine the voluntary social and environmental disclosures made in the annual reports of Rothmans Ltd between the years of 1955 and 1999. The first part of the paper focuses on defining legitimacy theory as it has been used in accounting research, extending the current model of legitimacy that predominates, and discussing the potential of a resource‐based approach to testing the theory.Design/methodology/approachA qualitative and quantitative approach to analysing annual report disclosures is presented, and this is one of the few studies to operationalise the variables under study as measures of resource flows.FindingsThe paper considers legitimacy theory in light of disclosures made by Rothmans. An initial analysis provides qualitative examples of expected attempts to legitimatise the corporation given the threat posed by the smoking and health debate. Further analysis conducted using a quantitative measure of resource flows controlled by one stakeholder group, contradicts those expected when compared with previous studies, and as a result of this an alternative conceptualisation of legitimacy theory is proposed.Research limitations/implicationsThe paper considers one company in one industry and provides evidence from limited stakeholders groups. The results have implications for further research on social and environmental reporting that use a legitimacy framework.Originality/valueThe paper provides one of the few studies to attempt to measure resource flows in order to proxy stakeholder influence on reporting. This therefore provides an alternative to the more common measures of legitimacy used in previous studies. These have predominantly been based on researcher judgement of the categorised text to determine whether they fit certain “legitimacy” criteria.
Human capital measures, strategy, and performance: HR managers' perceptions
Authors: Gates Stephen , Langevin Pascal 
Published: December 2009

PurposeThe purpose of this paper is to report the results of a survey and interviews with human resource (HR) professionals to identify and better understand their perceptions and expectations of human capital measures' (HCM) content, links to strategy, and impact on performance.Design/methodology/approachThis paper relies on a quantitative analysis of survey questionnaires collected from 104 HR executives, as well as on a qualitative investigation using six interviews. Two types of HCM are derived using principal component analysis. One factor measures employees' work efficiency and cost consciousness (efficiency indicators), whereas the second factor measures employees' entrepreneurial and innovative capabilities (innovation indicators).FindingsThe results confirm the following hypotheses: first, according to HR managers, the more advanced a company is in the development of HCM, the higher the company's performance; and second, in companies following a differentiation strategy, HR managers are interested in innovation indicators, while in those following a cost reduction strategy, HR managers are interested in efficiency indicators.Research limitations/implicationsResults are based on a cross‐sectional study of HR professionals' perceptions. However, it underscores the critical role that HCM plays in delivering performance in the HR managers' opinion. It also shows that HR managers are conscious that HCM should be aligned with strategy.Practical implicationsBased on HR managers' perceptions, the paper suggests that HR professionals might invest more effort in creating and implementing their HCM to deliver higher levels of performance. It also implies that HR managers and management accounting and control systems experts have a common interest to collaborate when implementing HCM.Originality/valueThe paper demonstrates the importance of implementing human capital (HC) metrics into a strategic performance management system to deliver performance from a company's HC. It contributes to a cross‐disciplinary (HRs, management control, and strategy) perspective on HC strategy.
Easter Island – recent findings and a paradox explained
Authors: Collison David 
Published: December 2009

PurposeThe paper presents a parody intended to emphasise the dangers and questionable rationale of a procedure which could allow organisations to claim spurious and misleading reputational benefits.Design/methodology/approachThis is a fictional analogy using a historical episode.FindingsReflection on an aspect of policy.Research limitations/implicationsStimulates consideration of the policy in question and of the potential for analogy to influence understanding and awareness.Originality/valueAn individual perspective on an issue that needs transparency and accountability.
Blended solutions
Authors: Bryans Bongey Sarah , Cizadlo Gerald , Kalnbach Lynn 
Published: December 2009

PurposeThe purpose of this paper is to plan, implement, and deliver universal design for learning (UDL) benefits to a large class of undergraduate biology students.Design/methodology/approachThis pilot project used an online course site in the course management system (CMS) to establish a universal design (UD) and maintain it throughout a semester‐long class in undergraduate biology. Although the class is traditionally taught in a face‐to‐face lecture and lab format, this intervention is used to expand the representational, strategic, and affective aspects of the course.FindingsSurvey results and follow‐up interviews as well as student usage statistics and points earned on tests are collected and analysed, with the resulting data used to generate conclusions relating to the benefits of a UDL‐compliant supplemental site versus a supplemental site that does not apply UDL principles. While the students perceived‐added value in the UDL‐enhanced site, the overall intervention does not lead to improved grades leading to the possibility that there may be a “sweet spot” or optimal blend of tools and approaches.Research limitations/implicationsFurther research will be needed in order to establish a more reliable mode of using supplemental online course sites to deliver UDL. Specifically, it will be important to expand this pilot case to a wider range of courses including those that include more diverse populations of students.Practical implicationsThe CMS represents a potential means of delivering UD benefits in an optimal and replicable manner. It will be important to expand this pilot effort to identify an optimal balance of supports and also to increase its generalizability by including a wider range of courses, as well as those that include more diverse populations of students.Originality/valueThis paper uses a potentially replicable strategy to deliver the benefits of UD to college students. If an optimal balance of supports can be identified, this supplemental use of an online course site in the CMS could serve to deliver academic and student satisfaction benefits to a wide range of students, including those in the K‐12 setting.
A stream runs through IT: using streaming video to teach information technology
Authors: Nicholson Jennifer , Nicholson Darren B. 
Published: December 2009

PurposeThe purpose of this paper is to report student and faculty perceptions from an introductory management information systems course that uses multimedia, specifically streaming video, as a vehicle for teaching students skills in Microsoft Excel and Access.Design/methodology/approachStudent perceptions are captured via a qualitative survey administered at the end of the course in which a multimedia component is employed. Faculty perceptions are the experiences of the authors who also taught the courses that contained the multimedia component.FindingsResults from the survey indicate that using a multimedia component to convey course material provides benefits to students in the form of greater satisfaction with the learning process, a greater understanding of the material, as well as a reduction in the amount of effort required to complete homework assignments. Furthermore, from an instructor perspective, a marked reduction in visits from students who required additional exposure to previously covered material, a decrease in prep time during subsequent semesters, and seamless portability to online learning contexts are experienced.Originality/valueWhile prior, experimental research in this area has illustrated how various technology attributes can be employed to positively affect learning outcomes, the paper seeks to provide the perceptions of both students and instructors when a multimedia environment is used to supplement or replace the teaching of procedural knowledge in the classroom. By offering a faculty perspective, the paper hopes to provide guidance to others who may be considering such an undertaking by sharing the pros and cons of implementing a multimedia component into a course.
Developing visualization support system for teaching/learning database normalization
Authors: Folorunso Olusegun , Akinwale AdioTaofeek 
Published: December 2009

PurposeIn tertiary institution, some students find it hard to learn database design theory, in particular, database normalization. The purpose of this paper is to develop a visualization tool to give students an interactive hands‐on experience in database normalization process.Design/methodology/approachThe model‐view‐controller architecture is used to alleviate the black box syndrome associated with the study of algorithm behavior for database normalization process. The authors propose a visualization “exploratory” tool that assists the learners in understanding the actual behavior of the database normalization algorithms of choice and also in evaluating the validity/quality of the algorithm. This paper describes the visualization tool and its effectiveness in teaching and learning normalization forms and their functional dependencies.FindingsThe effectiveness of the tool has been evaluated in surveys. It shows that students generally viewed the tool more positively than the textbook technique. This difference is significant to p<0.05 (t=1.645). The mean interactions precision and calculated value using expert judge relevance ratings show a significant difference between visualization tool and textbook performance 3.74 against 2.61 for precision with calculated t=6.69.Originality/valueThe visualization tool helped students validate/check their learning of normalization process. Consequently, the paper shows that the tool has a positive impact on students' perception.
Activity‐based management system implementation in higher education institution
Authors: Azizi Ismail Noor 
Published: December 2009

PurposeThe purpose of this paper is to discuss how activity‐based costing (ABC) technique can be applied in the context of higher education institutions. It also discusses the obstacles and challenges to the successful implementation of activity‐based management (ABM) in the higher education environment.Design/methodology/approachThis paper adopts a combination of case study and survey approaches. It also uses SAS ABM software to transform the ABC model into a working model.FindingsThe results demonstrate that, using SAS ABM software, implementation of ABC technique can result in improved information of benefits to the university administrators. However, several obstacles and challenges especially those relating to supporting information systems may hamper the success of ABM system implementation.Originality/valueThis is the first paper that investigates the feasibility of ABM system implementation in higher education institution in Malaysia. It is also the first to use specific software to transform the ABC into a working model.
Dismantling organised crime groups through enforcement of the POCA money laundering offences
Authors: Murray Kenneth 
Published: December 2009

PurposeThe purpose of this paper is to assess the challenges of proving criminality in money laundering cases and the extent to which forensic accountancy within law enforcement can assist in meeting them.Design/methodology/approachThis paper reviews the development of relevant case law; and considers legal viewpoints on the use of forensic accountancy evidence in court.FindingsThe use of forensic accountancy within law enforcement provides a means of enabling Proceeds of Crime Act 2002 (POCA) achieve the results it was enacted to achieve.Research limitations/implicationsA more resilient attitude to financial complexity is required on the part of prosecutors if complexity is not to continue to succeed as a method of rendering serious financial crime immune to prosecution.Social implicationsThe money laundering provisions of POCA are enacted to provide a means of prosecuting the leaders and professional enablers of organised crime groups who benefitted from crime but were able to divorce themselves from the actual crimes committed on their behalf. The failure of POCA to effectively deliver on this objective undermines its authority and reputation and thereby reduces hope in the communities that are vulnerable to organised crime.Originality/valueThe use of forensic accountancy within law enforcement is a new initiative. This paper sets out the need for such an initiative and it can make a significant contribution in the fight against organised crime.
A typological study on money laundering
Authors: He Ping 
Published: December 2009

PurposeThe purpose of this paper is to make objective descriptions on various money‐laundering techniques and to put forward countermeasures in order to combat money laundering more effectively and efficiently.Design/methodology/approachThis paper based on 20 simplified money‐laundering cases, describes various money‐laundering techniques, analyses the reasons why these methods prevail, and points out the future efforts to be made in the fight against money laundering.FindingsAs usual, the ways of money laundering include cash smuggling, making use of banks or insurance company, or making use of shell‐company or front‐company. Nowadays, criminals also turn to real estate, lottery, international trade, offshore company to launder money. Sometimes lawyers, accountants are exploited by money launderers. With the wide use of electronic money and internet, criminals prefer to launder money through non‐face to face transactions. The fight against money laundering is the fight between justice and evil. It is of great importance to pierce the secret veil of money laundering so that we can combat money laundering more effectively and efficiently.Originality/valueThis paper prevents a comprehensive description of, and comments on, various money‐laundering techniques and future efforts to be made in the fight against money laundering, which would be beneficial to policy makers, enforcement authorities, and judicial professionals.
Insulating the vaults from the tide of dirty money: are the floodgates secure?
Authors: Ajayi Konyin , Abdulkareem Hamid 
Published: December 2009

PurposeThe purpose of this paper is to discuss the issues faced by financial institutions in detecting threats to their stability and integrity, and taking adequate steps to ensure that those who engage in abuse are detected and sanctioned. The focus is on financial institutions in Nigeria. The paper proffers practical recommendations towards greater effectiveness of Nigeria's anti‐money laundering (AML) and counter terrorist‐financing regimes.Design/methodology/approachThe paper explores Nigerian legislation on money laundering, terrorism, and related crimes. Data are also drawn from analysis of reports of relevant law‐enforcement agencies, regulatory agencies, as well as English and Nigerian case law.FindingsThe paper highlights the deficiencies in current money laundering and counter‐terrorist financing (CTF) legislation in Nigeria. It reveals that financial institutions may still be liable to their customers in the course of complying with applicable legislation. The paper suggests that the power of law‐enforcement agencies to “freeze” assets be expanded, while legislation should be enacted with explicit guidance on treatment of politically exposed persons, and terrorism.Practical implicationsThe paper calls for a progressively risk‐based approach to reporting of suspicious transactions by Nigeria's financial institutions, as well as greater attention to the provision of training to compliance personnel.Originality/valueThis paper highlights issues requiring urgent legislative intervention; it also draws attention to areas where law‐enforcement agencies and financial institutions could collaborate better in managing cost of compliance and securing the overall effectiveness of the AML and CTF regimes.
What is corruption corrupting? A philosophical viewpoint
Authors: Dion Michel 
Published: December 2009

PurposeThe purpose of this paper is to see to what extent philosophers (from Plato to Rousseau) have described the phenomenon of corruption in a way that is relevant for corrupt practices in globalized markets.Design/methodology/approachThe paper analyzes five levels of corruption from a philosophical viewpoint: corruption of principles (“ontic/spiritual/axiological corruption”), corruption of moral behavior (“moral corruption”), corruption of people (“social corruption”), corruption of organizations (“institutional corruption”), and corruption of states (“national/societal/cultural corruption”).FindingsThe paper finds that actual forms of corruption are basically grounded in prior phenomena of corruption, whether it is the corruption of principles, the corruption of moral behavior, the corruption of people, the corruption of organizations, or the corruption of states. In each case, philosophers have described the deep and broad effects of corruption. Their criticism is quite close to the way the social impact of corruption is presently circumscribed.Originality/valueThe paper addresses the issue of corruption in a philosophical way, and then tends to enhance the social relevance of philosophical discourse when dealing with corrupt practices.
Criminal infiltration of financial institutions: a penetration test case study
Authors: Hart Jerry 
Published: December 2009

PurposeThe purpose of this paper is to discuss the findings of a security research project commissioned by a financial institution to identify security breaches that could facilitate illicit access to confidential information.Design/methodology/approachUsing penetration and social engineering techniques to generate opportunities to steal confidential data, the project simulates a possible criminal attack.FindingsThe findings expose a vulnerability to attack by professional criminals or others prepared to use kidnap, blackmail and intimidation.Social implicationsThey also raise challenging questions about reconciling the human rights of both employees and clients, and the needs and responsibilities of financial institutions as employers, service providers and custodians of confidential information.Originality/valueThe paper is unique as it tackles the phenomenon of social networking sites from the risk perspective of any employer that needs to safeguard its assets by managing internal threats and protecting against criminal infiltration.
Misuse of securities and futures market by money launderers – a general overview
Authors: Lai Louisa 
Published: December 2009

PurposeThe purpose of this paper is to discuss the vulnerability of the stock market in Hong Kong being used by money launderers to launder proceeds of crime.Design/methodology/approachThis paper considers case studies, legal authorities and other research material to demonstrate the veracity of the proposition.FindingsNo similar prosecution due to difficulties in collating evidence, but the risk of the stock market being used as a medium for money laundering is real.Originality/valueThere has been little discussion on this topic before. This paper may generate the interests of prosecutors and investigators in other jurisdictions to share their experience in handling this threat.
An evolutionary game theory approach to combat money laundering
Authors: Azevedo Araujo Ricardo 
Published: December 2009

PurposeThe purpose of this paper is to show that an evolutionary approach to combat money laundering can shed new lights on this matter.Design/methodology/approachAn evolutionary game between financial institutions and employees is assumed in which the decisions of the banks and employees to cope against money laundering endogenously is evaluated. The players are allowed to review their strategies in each period of time comparing their payoffs with the average payoff.FindingsThe paper shows that the efficiency of anti‐money laundering combat relies on the conjugation of factors such as a proper design of the anti‐money laundering regulation and an endogenous willingness of banks and workers to cope against this war. On one hand, that the number of banks willing to fight money laundering affects the number of employees who also fight against money laundering. On the other hand, the number of banks that decide to cope against money laundering is also affected by number of employees that are prepared or willing to fight it. Of course, these decisions are affected by the design of optimal regulatory system made by the government which may reflect its commitment to combat money laundering.Research limitations/implicationsThe efficiency of the anti‐money laundering regulation may be subject to endogenous characteristics of countries that range from the regulatory design to the willingness of banks and employees to cope against money laundering.Practical implicationsThis is a theoretical result that shows that an efficient combat to money laundering depends on the joint effort of competent authorities, banks, and employees.Originality/valueTo the best of the author's knowledge, the paper is the first attempt to approach money laundering combat by using an evolutionary game theory approach, which allows it to focus on the endogenous aspect of the anti‐money laundering fight.
Applying service niche indicators to London's energy system
Authors: Keirstead James 
Published: December 2009

PurposeThe use of cross‐cutting urban services (e.g. energy or water) has been proposed as a way of improving the performance of urban sustainability indicators. The purpose of this paper is to consider how this service niche approach might be applied to London's energy system.Design/methodology/approachSemi‐structured interviews with stakeholders from London's energy policy community are presented. A diffusion of innovation framework is then used to assess how the service niche approach fits with existing practice and consequently whether it is likely to be adopted in practice.FindingsThe service niche approach resonates with current indicator practice but it cannot overcome barriers such as a lack of political will or resources alone. While the method is therefore unlikely to be adopted as a wholesale replacement for existing strategies, it could be beneficial for complementary assessments.Research limitations/implicationsA limited sample of six interviewees is presented but, by examining other service niches and performing a comparative analysis, the paper's conclusions could be extended.Practical implicationsTo leverage the full potential of the technique, two expansion strategies are proposed: replication (creating multiple service niche assessments in complementary urban systems) and extrapolation (extending the niche activities of a local policy maker to regional or national level). Experts could play a central role in coordinating these efforts, collecting relevant data and analysing the aggregate results with policy makers.Originality/valueThe paper presents a new practical analysis of the service niche approach that should be of interest to both urban managers and urban sustainability researchers.