bluuebunny/crossref_metadata_2025_split huggingface dataset:
Business process governance: a comparative study of Germany and Japan
Authors: Niehaves Bjoern , Plattfaut Ralf , Becker Joerg 
Published: April 2012

PurposeBusiness process management (BPM) networks have become an important theme in both research and practice. Drawing from governance theory, this paper seeks to provide a theoretical understanding of BPM networks and introduce three types of BPM governance: market, network, and hierarchy. Subsequently, it aims to study the impact of BPM maturity, organization size, and financial stress (independent variables) on the three types of BPM governance (dependent variable).Design/methodology/approachAfter a thorough literature analysis a quantitative study is conducted. Comprehensive data of 538 local public administration in Germany and Japan is comparatively studied by means of a PLS (model and multi group) analysis.FindingsThe empirical study provides evidence for the significant dependence of BPM governance on contextual variables: the configuration of the BPM network relies on the BPM maturity and the perceived financial stress. Also, such dependence does vary between the two countries. Higher financial stress leads to more higher network sourcing in Germany and to higher market sourcing in Japan, respectively.Practical implicationsThis study suggests that the role of process managers changes over time. In immature organizations, process managers appear to work alone and struggle for resources. However, once organizations start to mature, the role changes to that of an “orchestrator of different actors.” Process managers in future public organizations (assuming a positive development of capabilities), both in Asian and European settings, must be able to collaborate with actors from different governance mechanisms.Originality/valueFirst, the paper provides a governance‐theory based understanding of BPM networks. It introduces market‐type, network‐type, and hierarchy‐type BPM governance and thereby provides greater conceptual and theoretical clarity of this important phenomenon. So far, this research area has been under‐theorized. Second, the paper provides a theory that explains BPM network governance. Here, relevant contextual variables are taken into account, including the BPM maturity of an organization. Third, the paper contributes comprehensive empirical insights into BPM networks structures, governance mechanisms, and their dependence on contextual variables (especially the BPM maturity of an organization). Fourth, it provides an ample comparative theory‐based analysis of BPM networks in two different countries. Such an endeavor, as to the author's best knowledge, has not yet been undertaken so far.
The governance of adult safeguarding: findings from research
Authors: Braye Suzy , Orr David , Preston‐Shoot Michael 
Published: April 2012

PurposeThe purpose of this article is to report the findings from research into the governance of adult safeguarding policy and practice in England, with particular focus on interagency partnership arrangements expressed through Safeguarding Adults Boards.Design/methodology/approachThe study comprised a systematic search and thematic analysis of English‐language literature on adult safeguarding governance, a survey of Safeguarding Adults Board documentation, and key informant interviews and workshops with professionals involved in adult protection.FindingsThe effectiveness of adult safeguarding governance arrangements has not been subject to prior formal evaluation and thus the literature provided little research‐led evidence of good practice. The survey and workshops, however, revealed a rich and complex pattern of arrangements spanning a number of dimensions – the goals and purpose of interagency working, the structures of boards, their membership, chairing and rules of engagement, their functions, and their accountabilities.Research limitations/implicationsThe research focus here is England, and thus does not incorporate learning from other jurisdictions. Whilst the research scrutinises the extent to which Boards practise empowerment, service users and carers are not directly involved in the fieldwork aspects of this study. In view of the absence of outcomes evidence identified, there remains a need to investigate the impacts of different forms of governance.Practical implicationsDrawing on this research and on governance frameworks in the context of related interagency fields, the article identifies standards to benchmark the approach to governance taken by Safeguarding Adult Boards.Originality/valueThe benchmarking framework will enable Safeguarding Adults Boards to audit, evaluate, and further develop a range of robust governance arrangements.
CEO turnover and firm performance, evidence from Thailand
Authors: Rachpradit Parichart , Tang John C.S. , Ba Khang Do 
Published: April 2012

PurposeThis paper seeks to examine the relationship between chief executive officer (CEO) turnover and firm performance and the moderating effects of ownership structure and board structure with respect to listed non‐financial companies in Thailand.Design/methodology/approachLogit model is employed to analyze the relationship between CEO turnover and firm performance.FindingsThe paper finds that both ownership and board structure have effects on the relationship between CEO turnover and firm performance. The probability of CEO turnover is lower when the firm is controlled by family, the CEO is part of the controlling family, and board size is larger. Contrary to previous studies, sensitivity of CEO turnover to firm performance is higher with the presence of CEO duality and lower degree of board independence. When a CEO continues to work beyond retirement age, the probability of turnover is not associated with firm performance.Originality/valueThis study provides evidence that CEO duality and low independent board is not necessarily bad corporate governance practice for Thai companies and would be of interest to regulatory bodies, practitioners, and academic researchers.
UK, Russia, Kazakhstan and Cyprus governance compared
Authors: Johannesson Jokull , Palona Iryna , Salazar Guillen Jose Francisco , Fock Michael 
Published: April 2012

PurposeThe purpose of this paper is to compare and contrast the corporate governance standards of Cyprus, Russia, and Kazakhstan to those of the UK to facilitate investment decisions. The paper aims to discover governance gaps creating a potential for alignment to UK standards.Design/methodology/approachThe paper is a qualitative case study of four countries based on the OECD criteria of 118 corporate governance measures.FindingsThe findings indicate that the corporate governance standards in Cyprus match 92 per cent of the UK standards, Russian standards match 75 per cent, and Kazakhstan ones 63 per cent. The greatest contrast to the UK standards were for Cyprus in the area of disclosure and transparency category, Russia's was in the area of responsibilities of the board, and Kazakhstan's was highest in the two areas mentioned above and low overall.Research limitations/implicationsThe paper identifies areas of governance that could be aligned to UK standards. Further research is needed to compare the governance standards of the countries studied to international standards other than those of the UK's.Practical implicationsThe paper provides insight on governance for investors in the three countries and aids effective investment decisions.Social implicationsThe paper identifies areas of governance needing regulatory adjustment in the three countries and could influence government and industry policy.Originality/valueThe originality of the paper lies in identifying gaps in governance among the four countries. Thus the paper provides information for investors as to the corporate governance they are likely to experience, and facilitates development in governance regulation.
Convergence of corporate governance practices in the post‐Enron period: behavioral transformation or box‐checking exercise?
Authors: Bozec Richard , Dia Mohamed 
Published: April 2012

PurposeThe objective of the study is to analyze corporate governance practices of Canadian companies in the post‐Enron period. The attempt is to investigate whether the convergence phenomenon evidenced in prior studies is limited to the minimum mandatory requirements imposed by regulators or reflects a real behavioral transformation.Design/methodology/approachChanging governance structure might be slow except in times of financial crisis, increased public scrutiny and reforms. These conditions are met in the post‐Enron period (2002 to 2005) where major reforms have been launched including the Sarbanes‐Oxley Act (SOX) in the USA and Bill 198 in Canada. The authors expect changes in corporate governance to be more important during this period, therefore, enhancing the robustness and reliability of their results. They measure corporate governance on a global scale, relying on the ROB index published by the Globe and Mail. The index distinguishes between four blocks of corporate governance, namely, board composition, compensation, shareholder rights, and disclosure.FindingsThe present results show signs of convergence. However, Canadian companies improved their corporate governance practices in the post‐Enron period mainly in areas mandated by regulation. This includes provisions related to the composition, attributes and working of the board of directors and board committees. No significant improvement is found in non‐regulated governance best practices.Research limitations/implicationsOverall, the findings suggest a lack of real behavioral change in corporate leaders. Instead, convergence in corporate governance appears to be the result of a box‐checking exercise.Practical implicationsIf corporate governance is about ethical conduct and stems from the culture and mindset of management, these results show that corporate governance cannot be regulated by legislation alone.Originality/valueThis study goes beyond the minimum mandatory requirements and looks into compliance of non‐regulated provisions as well. Examining the evolution of corporate governance practices on these two fronts helps to further investigate the extent and nature of convergence.
Corporate governance regulation in Nigeria
Authors: Adegbite Emmanuel 
Published: April 2012

PurposeWhilst taking Nigeria's peculiar institutional configurations into consideration, this paper aims to critically evaluate the Nigerian corporate governance regulatory system, which is characterised by endemic corporate corruption, and to explore how regulatory policy responses can be strategically formulated to ensure corporate vitality and prevent market failures. The paper investigates the antecedents of effective corporate governance regulation in Nigeria.Design/methodology/approachThis paper employs research method triangulation in order to provide an informative and comprehensive account. The following data collection methods were employed to conduct a survey of corporate governance professionals in academia, in practice (including board directors, managers, current and former CEOs and chairmen across different industries, as well as members of professional accounting and audit associations), and in the Nigerian polity: in‐depth interviews, focus groups, direct observations and case studies.FindingsThis study has provided some evidence to support the view that a country's peculiar institutional arrangements influence its predominant model and style of corporate governance regulation. These institutions may be regarded as integral and inseparable constituents of any particular nation, which can either aggregate to facilitate the success of regulatory initiatives and promote good corporate governance or constitute barriers to the implementation of good governance principles.Originality/valueThis paper primarily adds to the literature on corporate governance in sub‐Saharan Africa, whilst extending knowledge on the dynamics of corporate governance regulation in different institutional contexts. The paper further points out some transnational challenges, and suggests more caution, in the diffusion of corporate governance regulatory principles across different institutional environments. This further brings to the fore the need for countries to fashion out their corporate governance regulatory strategies in ways which deal with peculiar challenges, albeit within an umbrella of accepted principles of responsible corporate behaviour.
Revisiting joint working
Authors: Cameron Ailsa , Lart Rachel 
Published: April 2012

PurposeThis article aims to consider recent changes to policy and practice in relation to joint working by returning to the authors' original article published in 2003 to ask what has happened in the intervening years.Design/methodology/approachThe original article was based on research commissioned by the NHS shortly after New Labour came into office, at a time of increasing interest in the role of joint working in the provision of public services. The authors were commissioned to conduct a systematic review of the existing research literature about joint working in adult services between health and social services in order to identify broad lessons, which could inform future activity in this area. Here, they undertake an informal review of the progress made.FindingsHaving reviewed the original research, the authors move on to consider the reforms implemented by New Labour to better support joint working and the recent policies of the Coalition government. They argue that whilst the focus of government policy remains largely the same, some subtle changes have emerged. Finally, they consider more recent reviews of the evidence base which suggest that, whilst some progress may have been made, certain difficulties remain, specifically with regards the evaluation of the outcomes of joint working.Originality/valueHaving been approached by the Editor of JICA, the authors submit this paper for the 20th anniversary issue of the journal because of the impact and continuing relevance of their original article.
PNG's emissions path under the PNG development: strategic plan 2010‐2030
Authors: Mumu Elsah , Taiyabu Warren , Fairhead Lindsay , Levantis Theodore 
Published: April 2012

PurposeThe aim of this paper is to consider how well the PNGDSP 2010‐2030 contributes to the target of reducing emissions to 70 per cent of 2010 levels by 2030. The PNG Development Strategic Plan 2010‐2030 (PNGDSP) is the Government's strategy for sustainable development to 2030. Although a small developing country, Papua New Guinea is conscious of its carbon footprint.Design/methodology/approachThe authors utilise PNGGEM, a computable general equilibrium model of the PNG economy. PNGGEM simulations for the PNGDSP are used to examine the emissions path of PNG under the PNGDSP.FindingsThe findings reveal that implementing the PNGDSP would make substantial progress in reducing PNG's emissions in the 20 years to 2030. However, a strong commitment to clean, renewable energy sources will be required to remain below the emissions target in the longer term.Practical implicationsPromoting renewable energy in place of diesel for electricity generation, transport and industries could be an effective approach to achieve development that combines economic progress with low growth in emission.Originality/valueThe paper presents the assessment of meeting the target of reducing emissions to 70 per cent of 2010 levels by 2030 under the development strategies of the PNGDSP while addressing sustainable development and economic progress.
Caribbean RE: policies, competition and regulations
Authors: Iyare Osaretin S. , Leo Moseley L. 
Published: April 2012

PurposeA growing body of research has identified many barriers (such as education, identification of appropriate technologies, research and development in the indigenous environments and, perhaps most importantly, public policy) to the implementation of renewable energy (RE) programmes in small island developing states (SIDS). This paper seeks to examine the proposition that lack of an integrated RE policy, necessary non‐technical infrastructure and insufficient investment continues to limit the development and commercialization of RE technologies.Design/methodology/approachThe study surveyed literature, focusing on policies for supporting RE and the issues of competition and regulation. Caribbean policies for supporting RE were compared with those in selected countries.FindingsThe findings indicate that while undertaking a series of policy, economic, market and research and development (R&D) measures will advance the RE technologies and their deployment, it is also the case that regulatory mandates and financial incentives can lead to the same result.Practical implicationsThe study represents a starting‐point for further research into the complicated interplay between competition and regulations in the development and commercialization of renewable technologies.Originality/valueAs we face fundamental issues of alternative energy use across the Caribbean region, the lack of an integrated RE policy, necessary non‐technical infrastructure and insufficient investment continues to limit the development and commercialization of RE technologies. Deeper understandings of this may help governments build a compelling case.
Who is listening? The SEC emphasizes importance of cybersecurity disclosure
Authors: Krus Cynthia M. 
Published: April 2012

PurposeThe purpose of this paper is to explain the SEC's recent guidance on disclosure obligations related to cybersecurity risks and cyber incidents.Design/methodology/approachThe paper provides an overview of the guidance, including recommended mention of cybersecurity and cyber incident considerations in a company's discussion of risk factors, MD&A, description of business, disclosure of legal proceedings, financial statement disclosures, and disclosure controls and procedures. The paper recommends steps that companies should take in light of the guidance, including a review of cybersecurity practices, cyber disclosure, disclosure controls and procedures, regulation S‐P information security policies and procedures, and other legislative and regulatory proposals relating to cybersecurity.FindingsThe SEC staff guidance clarifies that even though the SEC's existing disclosure rules do not specifically reference cybersecurity, public companies should consider the growing importance of cybersecurity and make appropriate disclosures “consistent with the relevant disclosure considerations that arise in connection with any business risk”.Originality/valueThe paper provides expert guidance by experienced financial services lawyers.
SEC whistleblower bounties: ten things companies can do right now to stay ahead
Authors: McLucas William R. , Wertheimer Laura S. , Robinson Andrea J. , Jo Johnson Mary , White Thomas W. , Rosenfeld Jonathan D. , Dube Michael R. , June Arian M. 
Published: April 2012

PurposeThe purpose of this paper is to recommend proactive measures that companies should take to manage reports of securities violations under the SEC's new whistleblower program.Design/methodology/approachThe paper explains the whistleblower bounty program and recommends ten proactive measures that companies should consider.FindingsCompanies have an incentive to investigate reports of potential violations quickly while also ensuring compliance with the anti‐retaliation protections.Practical implicationsCompanies should take steps now to bolster internal reporting and investigative procedures and encourage employees to utilize internal reporting mechanisms.Originality/valueThe paper provides expert advice from experienced securities and financial services lawyers.
Dodd‐Frank clawbacks: hot issue for 2012
Authors: Earle James E. , Wilkerson Allison 
Published: April 2012

PurposeThe purpose of this paper is to explore the requirements of Section 954 of the Dodd‐Frank Act, “Recovery of erroneously awarded compensation”, and what companies should currently be doing in anticipation of these requirements.Design/methodology/approachThe paper explains what clawbacks are, what purposes they serve, the key requirements under Section 954, challenges with Section 954, including key terms that require greater definition and unresolved enforceability issues, and recommends what companies can do now to prepare for the likely enactment of the rules implementing Section 954 in 2012.FindingsThe Dodd‐Frank Act's clawback requirements under Section 954 relate to the recovery of “windfall” compensation without regard to misconduct if there is a financial misstatement or other change in financial results, and as a result more compensation was paid than otherwise would have been paid had the correct financial results originally been reported.Practical implicationsGiven the number of key open issues with Section 954 and the potential sensitivities around a policy that could require companies to recover previously earned and paid compensation without fault of the executive, companies will want to closely monitor the rulemaking process in 2012.Originality/valueThe paper provides practical guidance from experienced financial services lawyers.
Developing brand identity for Slovenia with opinion leaders
Authors: Konecnik Ruzzier Maja 
Published: April 2012

PurposeThe purpose of this paper is to present the first systematic approach toward brand development of the country of Slovenia. The approach was of a holistic nature as relevant areas (i.e. economy, tourism, culture, science, sport) and related key stakeholders that affect and co‐create the Slovenia brand had been determined in advance and invited to participate in building Slovenia's identity.Design/methodology/approachSpecifically, the paper presents the results of creating the identity of the “I feel Slovenia” brand from the viewpoint of 30 Slovenian opinion leaders. The author invited experts to express their opinions through a Delphi method, which was repeated in two iterations. The results of both iterations are presented in the paper. Their opinions represented the first step of the process in developing identity elements of the Slovenia brand.FindingsAccording to opinion leaders, the key idea of brand identity should be related to Slovenian nature, which should also be reasonably incorporated in other brand identity elements.Practical implicationsThe development of brand identity with opinion leaders represents the first, but very important step towards a systematic process in developing the country brand of Slovenia.Originality/valueThe brand‐building process was executed on a real example of the country of Slovenia, which has never been a strong country brand. The paper could serve as a case study for other countries in central and eastern Europe, which have not worked seriously on their country brands until now.