bluuebunny/crossref_metadata_2025_split huggingface dataset:
An holistic approach to understanding the changing nature of organisational structure
Authors: Doherty Neil F. , Champion Donna , Wang Leitao 
Published: May 2010

PurposeThe purpose of this paper is to report on an exploratory study to revisit and critically reappraise the impact of IT upon organisational structure, by exploring how the deployment of ERP, when accompanied by a specific strategic orientation, impacted upon the host organisation's structural design.Design/methodology/approachThe study was initially enacted through a postal questionnaire survey of IT managers within a sample of China's largest manufacturing organisations. Follow‐up interviews were then conducted with senior managers, who had first‐hand experience of working on ERP implementations, to help to more fully understand the impact of ERP upon organisational structure.FindingsThe study found that the implementation of ERP technology and the strategic orientation of the host organisation are both likely to modify the structural design of Chinese manufacturing organisations. Moreover, it has been found that the success of an ERP deployment is a stronger predictor of organisational form than the scale of the deployment. The results of the study would also suggest that ERP is more likely to affect structural changes, when deployed in the presence of a complementary “prospector” corporate strategy.Practical implicationsThe study provides clear new evidence that ERP is likely to have a significant impact upon organisational structure, but, because of the complexity of the technology and the uniqueness of every organisational context, the authors offer no simple prescriptions or panaceas as to how it should be managed. However, managers should be aware that an ERP implementation will almost certainly affect organisational structure, and then take steps to ensure that such changes are carefully and proactively managed.Originality/valueThere is already a rich and established literature with regard to the impact of IT upon organisational structure. However, it could be argued that by focussing upon ERP, by explicitly modelling the effect of strategy and by taking a holistic view of organisational structure, the paper is able to offer a far more subtle view of the complexities of the relationship between IT and organisational structure than prior studies.
Translation in XBRL standardization
Authors: Troshani Indrit , Lymer Andy 
Published: May 2010

PurposeExtensible business reporting language (XBRL) presents new opportunities for integrating the flow of financial information within communities of diverse organizations, thereby significantly enhancing the business information supply chain and addressing existing efficiency, accuracy and transparency problems. Vital to its success, XBRL standardization is proving to be challenging. This paper aims to investigate the phenomena that occur when heterogeneous actors interact in attempts to standardize XBRL.Design/methodology/approachDrawing upon actor‐network theory (ANT) the authors “follow the actors” participating in the standardization of XBRL in Australia. Supporting qualitative empirical evidence was collected via interviews and reviews of XBRL artifacts and relevant technical documentation.FindingsThe authors confirm the critical role of focal actors in standardizing XBRL in networks of heterogeneous actors. In addition to clear and indispensable value propositions and solid political and financial support, focal actors must also undertake effective problematization which can determine the manner in which interessement unfolds in their network. It is found that separation or even lack of alignment between technical standardization efforts and social and strategic orientation can be detrimental to translation effectiveness and network stability, and therefore, adversely affect standardization outcomes.Originality/valueBy presenting unsuccessful and potentially successful focal actors side by side, the paper contributes to the current body of knowledge by enhancing current understanding of their role in achieving effective translations in XBRL standardization networks. It also provides the most analytical review to date of actor interaction in XBRL standardization in the literature.
Learning routines and disruptive technological change
Authors: Lyytinen Kalle , Rose Gregory , Yoo Youngjin 
Published: May 2010

PurposeDuring hyper‐competition, disruptive technological innovations germinate causing significant changes in software development organizations' (SDOs) knowledge. The scope and flexibility of the SDO's knowledge base increases; its volatility and the demand for efficiency grows. This creates germane needs to translate abstract knowledge into workable knowledge fast while delivering solutions. The aim of this article is to examine SDOs' responses to such learning challenges through an inductive, theory‐generating study which addresses the question: how did some SDOs successfully learn under these circumstances?Design/methodology/approachThe article takes the form of an exploratory, theory‐building case study investigating seven SDOs' web‐development activities and associated changes in their learning routines during the dot‐com boom.FindingsThe SDOs increased their ability to learn broadly, deeply, and quickly – a learning contingency referred as “hyper‐learning” – by inventing, selecting and configuring learning routines. Two sets of learning routines enabled broad and flexible exploratory‐knowledge identification and exploratory‐knowledge assimilation: distributed gate‐keeping; and brokering of external knowledge. Likewise, two sets of learning routines enabled fast and efficient exploitative‐knowledge transformation and exploitation: simple design rules; and peer networks. The authors further observed that SDOs created systemic connections between these routines allowing for fast switching and dynamic interlacing concurrently within the same organizational sub‐units. The authors refer to this previously unidentified form of organizational learning as parallel ambidexterity.Originality/valueThe study contributes to organizational learning theories as applied to SDOs by recognizing a condition where knowledge scope, flexibility, efficiency and volatility increase. It also argues a new form of ambidexterity, parallel ambidexterity, was created and implemented in response to this set of requirements. Parallel ambidexterity differs from traditional exploitative forms where SDOs focus on improving and formalizing their operational knowledge and improving efficiency. It also differs from traditional explorative forms where SDOs focus on identifying and grafting and distributing external abstract knowledge by expanding knowledge scope, flexibility. Most importantly, parallel ambidexterity differs from the widely recognized forms of sequential and structural ambidexterity because exploration and exploitation take place at the same time within the same unit in holographic ways to address volatility. Here learning outcome are applied directly and fast to the tasks for which the learning was initiated.
Empowering employees through instant messaging
Authors: Ou Carol X.J. , Davison Robert M. , Zhong Xuepan , Liang Yi 
Published: May 2010

PurposeThis paper aims to develop a research model that explains how instant messaging (IM) technologies enable employees to be empowered.Design/methodology/approachThe paper uses survey of 253 Chinese work professionals with respect to their use of IM tools at work.FindingsIM does empower work teams via shaping the social networks and facilitating knowledge sharing in the workplace, resulting in heightened team performance.Research limitations/implicationsThe survey was conducted in China so generalization to other national contexts is tentative. It focuses on the bright side of IM, but neglects the dark side, e.g. security concerns and work interruptions.Practical implicationsIM is not only a social tool, it also has the potential to contribute to work teams. However, IM cannot achieve better work performance alone. Its contribution to strengthen the social networks at work is also critical. These social networks at work can enable employees to overcome psychological barriers to knowledge sharing.Originality/valueStudies of IM in the workplace have not previously considered social network perspectives, nor the value of such IM‐facilitated social networks for work performance. This large scale survey of work professionals across four locations in China provides evidence for the considerable positive impacts of IM on work.
Third‐party logistics provider customer orientation and customer firm logistics improvement in China
Authors: Tian Yu , Ellinger Alexander E. , Chen Haozhe 
Published: May 2010

PurposeBased on customer value theory, this paper aims to propose and test a conceptual model of the relationship between third‐party logistics (3PL) provider customer orientation and customer firm logistics improvement.Design/methodology/approachThe 3PL provider customer orientation is conceptualized as a higher, second‐order construct made up of four key logistics‐driven first‐order indicators: service variety, information availability, timeliness, and continuous improvement. A survey‐based approach is utilized to collect data from managers at 124 manufacturing customer firms in the People's Republic of China; structural equation modeling is performed to assess measures and test the hypothesized relationships.FindingsChinese 3PL provider customer orientation significantly influences customer firm logistics improvement.Research limitations/implicationsFindings are based on single source perceptual data from customer firm key respondents. Tests indicate that common method bias is not a problem.Practical implicationsAt a time when market pressure is compelling Mainland Chinese 3PL providers to upgrade and expand service offerings, 3PLs with a strong customer orientation create significant value for customers through superior execution on key elements of logistics service.Originality/valueThe paper responds to calls for additional theoretically driven assessment of market orientation in logistics service provider firms by identifying explicit behavioral manifestations of 3PL customer orientation that enhance customer firm logistics performance.
Supply chain information and relational alignments: mediators of EDI on firm performance
Authors: Choon Tan Keah , Kannan Vijay R. , Hsu Chin‐Chun , Keong Leong G. 
Published: May 2010

PurposeThe purpose of this paper is to examine the effects of inter‐organization information exchange on supply chain information and relational alignment. Drawing on literature on information systems, supply chain management, and logistics, the paper aims to present a multidimensional framework for considering electronic data interchange (EDI) adoption in supplier management and its effect on information and relational alignment.Design/methodology/approachTheories drawn from resource‐dependent and transaction cost economics, and the resource‐based view of the firm were used to establish hypotheses. Structural equation modeling using survey data of manufacturing firms was used to test the hypotheses and research model.FindingsResults support the central premise that firms must consider EDI adoption in supplier management to improve information and relational alignment between supply chain partners. It is through this alignment that firms achieve superior performance.Research limitations/implicationsThis study used a single respondent from each firm due to cost considerations, and hence might have affected the inter‐rater reliability of the survey data.Practical implicationsResults show that firms should consider EDI adoption in supplier management because of its positive effect on information and relational alignment, which in turn impacts firm performance. However, EDI does not affect performance directly.Originality/valueThe role of EDI adoption in supplier management was examined and shown to indirectly affect firm performance via improved information and relational alignment. Moreover, supply chain information alignment was found to enhance relational alignment among supply chain partners.
Developing a decision‐making framework for levels of logistics outsourcing in food supply chain networks
Authors: Hsiao H.I. , van der Vorst J.G.A.J. , Kemp R.G.M. , Omta S.W.F. (Onno) 
Published: May 2010

PurposeThe purpose of this paper is to present a decision‐making framework for outsourcing levels of logistics activities. These are: execution level of basic activities (such as transportation, warehousing); value‐added activities; planning and control level of activities (such as transportation and inventory management); and strategic decision‐making level of activities (distribution network design).Design/methodology/approachThe research design comprises three stages. Literature review was undertaken to study outsourcing theories. Successively, case studies on three food manufacturers were conducted resulting in a framework for make‐or‐buy decision. Finally, an exploratory survey was undertaken to examine the determinant factors for outsourcing the different activities.FindingsResults indicate that logistics activities at different levels are outsourced for different reasons. Three main determinant factors are identified: asset specificity, core closeness and supply chain complexity. This implies that the evaluation of outsourcing different activities requires insights of three theories, namely transaction cost, resource‐based and supply chain management theory.Research limitations/implicationsThe research and resulting framework are based on three small cases. Furthermore, there are few companies that outsource higher levels of activities, which limits the statistical assessment of the survey results.Practical implicationsThe framework can support the decision‐making process for outsourcing different logistics activities in food industry.Originality/valueThe key contribution of this paper is that it creates a comprehensive framework for outsourcing of both basic and advanced logistics activities specifically for the food industry.
Physical distribution service quality in online retailing
Authors: Xing Yuan , Grant David B. , McKinnon Alan C. , Fernie John 
Published: May 2010

PurposeMany traditional retailers use the internet as a complementary business channel while “pure player” retailers only sell products via the internet. The question of who is better at offering electronic physical distribution service quality (e‐PDSQ) is open to debate. But, despite e‐PDSQ's importance there are few empirical studies and most have focused on general service quality of internet shopping or web site design. The purpose of this paper is to discuss and empirically test a conceptual framework for e‐PDSQ from the consumer's perspective.Design/methodology/approachThis paper follows a two‐stage paradigm for scale and construct development, which is presented in a framework based on the concept of order fulfilment as a key driver in e‐PDSQ. Consumer postal surveys were conducted in Edinburgh, UK.FindingsThe consumer survey confirmed the appropriateness of the adopted e‐PDSQ framework. The finding that price is the most important online purchasing criteria is in accordance with Verdict which suggests that price is the principle motivator in the home delivery market as the retailing market is getting more price‐transparent and consumers are becoming more price‐sensitive.Originality/valueEarlier work has provided insight into how e‐PDSQ, represented by availability, timeliness and reliability. This paper extends this work and empirically tests and confirms an e‐PDSQ framework to investigate differences between multi‐channel and pure player retailers, and provides a parsimonious set of e‐PDSQ variables and constructs for retailers to use to design and operate their online offerings.
Corporate social responsibility
Authors: Menassa Elie 
Published: May 2010

PurposeThe purpose of this paper is to attempt to identify the type and quality of social information disclosed by Lebanese commercial banks and to report on the extent of these disclosures and their relationship with size, financial performance, and other chosen variables.Design/methodology/approachDeductive in nature, this paper uses content analysis of annual report social disclosures of 24 Lebanese commercial banks to test six hypotheses related to the nature of social disclosures and their association with selected variables.FindingsThe findings provide evidence of the widespread use of this phenomenon by these banks as a means to communicate with their stakeholders. Moreover, results reveal that these banks attribute a greater importance to human resource and product and customers disclosures, whereas the availability and extent of environmental disclosure is still weak. In addition, a strong association is found between these disclosures and size and financial performance variables, whereas the relationship with the bank age is found to be a weak one. Finally, findings suggest no difference in social disclosure behavior between listed banks and banks with an overseas presence, and non‐listed banks and those operating only in Lebanon.Research limitations/implicationsFurther longitudinal and causal analyzes would shed more light on the importance and determinants of this phenomenon in small and developing economies. One obstacle to overcome in this endeavor is the non‐availability of social and environmental databases similar to the ones used by researchers in developed countries. On the research front, this paper adds to the relatively small number of studies addressing issues related to corporate social disclosure practices by banks.Practical implicationsAt the practical level, the paper attempts to inform corporate social responsibility (CSR) policies and practices of Lebanese banks which would result in more socially and ethically oriented banking activities in Lebanon.Originality/valueStudies of CSR have generally been conducted in relatively large economies with active financial and stock markets. This paper tests and applies relevant accounting theories to a developing small economy and shows that even small family‐owned banks with high public visibility can exhibit strong social and ethical awareness.
Reliance on multiple performance measures and manager performance
Authors: Sholihin Mahfud , Pike Richard , Mangena Musa 
Published: May 2010

PurposeThe performance measurement literature suggests that companies should consider increasing the diversity of their performance measures to embrace both financial and non‐financial measures. The purpose of this paper is to examine whether the use of multiple performance measures which includes both financial and non‐financial measures in evaluating subordinates' performance (reliance on multiple performance measures (RMPM)) affects their performance, or whether the effect is contingent on the specificity and difficulty of the goals contained in the measures.Design/methodology/approachA questionnaire survey to various functional managers within a single organization supported by interviews.FindingsThe effect of RMPM on subordinate managers' performance is contingent on goal specificity. However, the paper does not find the same results for goal difficulty. These findings are discussed within the context of the organization studied.Research limitations/implicationsThe samples are from a single organization. Further work would be needed to examine whether the results are generalizable into other organizations and/or settings.Practical implicationsThe paper provides insight on how performance measures used to evaluate managers should be designed.Originality/valueThis paper contributes to the literature on supervisory evaluative style, performance measure diversity and goal‐setting theory.
The effect of privatisation on performance of state‐owned‐enterprises in Indonesia
Authors: Astami Emita W. , Tower Greg , Rusmin Rusmin , Neilson John 
Published: May 2010

PurposeThe purpose of this paper is to investigate whether partially privatised state‐owned‐enterprises (SOEs) perform significantly better than fully SOEs in the developing country of Indonesia.Design/methodology/approachThis study uses a data set of 157 SOEs in Indonesia for the year 2006 to examine the issue of ownership structure and its performance.FindingsStatistical analysis supports the hypothesis that SOEs with private sector ownership have higher levels of performance than those fully owned by the government. There are also significant differences in financial leverage, firm size, assets‐in‐place, financial statement reliability, and industry variances between fully privatised and partially privatised SOEs.Originality/valueThese findings support the Indonesian Government move towards further privatisation in that SOEs with at least some private sector ownership have greater performance levels.
The vocational skill priorities of Malaysian and UK students
Authors: Hassall Trevor , Joyce John , Luis Arquero Montaño José , María González González José 
Published: May 2010

PurposeThe purpose of this paper is to identify, prioritise, and contrast the needs in terms of the development of vocational skills in final year undergraduate accounting students from two distinct countries. The study aims to survey and analyse the views of Malaysian and UK students.Design/methodology/approachA questionnaire was used to gather the data. Quantitative analysis was then used as the basis of a comparative study. The data for this study were collected via questionnaires completed by Malaysian exchange students on their arrival at UK university and the students of that UK university.FindingsThe results indicate that both sets of students accept the need to develop vocational skills in order to perform competently as an accountant. There is however clear differences in the views of the Malaysian and UK students concerning the specific skills that they perceive as being priorities to be developed. The students also hold differing views of the major barriers to the development of vocational skills in higher education.Originality/valuePrevious studies have established the need to prioritise vocational skills development. Studies have also established the views of employers and students. This study contrasts the views of students from two contrasting contexts. The study establishes that students from differing countries perceive differing priorities in terms of vocational skills not only between students but also between students and the currently stated views of employers and professional bodies internationally.