bluuebunny/crossref_metadata_2025_split huggingface dataset:
Visibility, governance and social context
Authors: Paisey Catriona , Paisey Nicholas J. 
Published: July 2011

PurposeThe purpose of this paper is to examine financial management in the Pre‐Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488‐1514).Design/methodology/approachThe paper employs a combination of literature‐based analysis, archival research and the use of biographies in order to examine aspects of financial management within the Pre‐Reformation church in Aberdeen, Scotland.FindingsThere is evidence that accounting for assets and income was mobilised in order to achieve social aims. Recording mechanisms give visibility to the church's remuneration and governance strategy. Together, these examples show that there was no evidence of a sacred/secular divide in this context.Research limitations/implicationsArchives may be incomplete but can give insight into financial management in historical context and aspects of the sacred/secular divide.Originality/valueThis paper aids understanding of visibility and governance possibilities afforded by accounting that has been mobilised in an historic setting in order to achieve social aims.
The efficacy/inefficacy of accounting in controlling labour during the transition from slavery in the United States and British West Indies
Authors: K. Fleischman Richard , Oldroyd David , N. Tyson Thomas 
Published: July 2011

Purpose
– The aim of this paper is to focus on the transition from slavery to wage workers in the American South and British West Indies, and the corresponding nature of the reporting and control procedures that were established in both venues, in order to create a disciplined workforce, and establish regular relations between employees and employers. It seeks to explain the differences in labour control practices between the two regions and to discuss the impact on these practices of accounting and other quantitative techniques c.1760-1870. In particular, it aims to consider the central role played by government in the process.

Design/methodology/approach
– The study forms part of an archival research project, in which the authors have consulted archives in four Southern States (Alabama, Louisiana, Mississippi, and North Carolina), three Caribbean island nations, formerly British colonies (Antigua, Barbados, and Jamaica), and record repositories the length and breadth of Great Britain. The records of the Freedmen
'
s Bureau (FB), located in the National Archives, Washington, DC, have been likewise visited. These primary sources have been supported by the extensive secondary literature on slavery and its aftermath.

Findings
– In the USA, accounting for labour in the transition from slavery was typically ad hoc and inconsistent, whereas in the BWI it was more organised, detailed, and displayed greater uniformity – both within and across colonies. The role of the British Colonial Office (BCO) was crucial here. A range of economic and political factors are advanced to explain the differences between the two locations. The paper highlights the limitations of accounting controls and economic incentives in disciplining labour without the presence of physical coercion in situations where there is a refusal on the part of the workers to cooperate.

Originality/value
– There is a relatively small volume of secondary literature comparing US and BWI slavery and its legacy. Likewise, the accounting implications of labour-control practices, during the transition from slavery to freedom, are largely understudied. The research also points to a need to assess the decision-influencing capabilities of management accounting systems in other transitional labour settings.
Let
'
s talk
Authors: Stone Gerard 
Published: July 2011

Purpose
– The purpose of this paper is to explore the impact of small business managers
'
objectives and preferred methods of communicating on the communications aspect of accountants
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advisory relationship with small business. Through exploring and reporting on these issues, the paper seeks to contribute to understanding of accounting
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s capacity to satisfy the communication needs of its users.

Design/methodology/approach
– The study employs a mixed methodology, comprising a questionnaire to access evidence from small business managers and semi-structured interviews with accountants, which provide a complementary perspective to accountant/small business communications. The analysis of the findings is informed by media richness theory.

Findings
– Small business managers prefer direct forms of contact with their accountants and the richness of verbal communications. This is demonstrated in accountants
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use of visual and audio cues, including reinforcing and adjusting techniques, which enhance the appeal and utility of verbal communications. Accountants
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documents have been relegated to a supplementary reinforcing function in the profession
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s communications with small business. Small firm managers
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objectives influence their interest in and use of accounting information and the communications approach that their accountant implements. The findings indicate that accountants adopt communications approaches with small business managers, which satisfy the communication needs of the economically significant small business sector, a significant user of accounting information and services.

Originality/value
– The paper contributes to redressing a gap in the accounting discipline
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s literature regarding accountants
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communications with small business, while offering insights that may be useful to practitioners in their advisory relationships with small business managers.
Healthcare service quality perception in Japan
Authors: ep Koubaa Eleuch Amira 
Published: July 2011

PurposeThis study aims to assess Japanese patients' healthcare service quality perceptions and to shed light on the most meaningful service features. It follows‐up a study published in IJHCQA Vol. 21 No. 7.Design/methodology/approachThrough a non‐linear approach, the study relied on the scatter model to detect healthcare service features' importance in forming overall quality judgment.FindingsJapanese patients perceive healthcare services through a linear compensatory process. Features related to technical quality and staff behavior compensate for each other to decide service quality.Research limitations/implicationsA limitation of the study is the limited sample size. Non‐linear approaches could help researchers to better understand patients' healthcare service quality perceptions. The study highlights a need to adopt an evolution that enhances technical quality and medical practices in Japanese healthcare settings.Originality/valueThe study relies on a non‐linear approach to assess patient overall quality perceptions in order to enrich knowledge. Furthermore, the research is conducted in Japan where healthcare marketing studies are scarce owing to cultural and language barriers. Japanese culture and healthcare system characteristics are used to explain and interpret the results.
Service quality measurement: appointment systems in UK GP practices
Authors: Sliwa Martyna , O'Kane James 
Published: July 2011

PurposeA recurring problem in the service quality literature is measurement – knowing which quality aspects should be measured and in what ways. This article aims to assess service quality measurement by focusing on general practice appointment systems.Design/methodology/approachThe authors use a case study, integrating qualitative and quantitative methods, including interviews with stakeholders as well as data regarding appointment systems' temporal aspects.FindingsThis study offers insights into service quality's subjective and context‐dependent nature, as reflected in primary healthcare stakeholder perceptions and service quality's objective and quantifiable aspects, revealing its dynamic, process‐based nature.Research limitations/implicationsThe empirical approach to service quality measurement did not focus on all general practice service quality aspects, but instead focused on patient appointments with healthcare professionals. Broader applications to include other service quality aspects should be addressed by research.Practical implicationsUsing one approach, service operators could have a tool for obtaining a more complex and richer service quality picture, leading to a better understanding of the relationship between service delivery and its evaluations by different stakeholders.Originality/valueThe service quality measurement method offers innovative insights into different theoretical abstractions, constructively challenges both measurement and service quality, whilst moving beyond managerial and user‐based approaches, and is highly relevant to contemporary organisation practice.
The crisis in United States hospital emergency services
Authors: Harrison Jeffrey P. , Ferguson Emily D. 
Published: July 2011

PurposeEmergency services are critical for high‐quality healthcare service provision to support acute illness, trauma and disaster response. The greater availability of emergency services decreases waiting time, improves clinical outcomes and enhances local community well being. This study aims to assess United States (US) acute care hospital staff's ability to provide emergency medical services by evaluating the number of emergency departments and trauma centers.Design/methodology/approachData were obtained from the 2003 and 2007 American Hospital Association (AHA) annual surveys, which included over 5,000 US hospitals and provided extensive information on their infrastructure and healthcare capabilities.FindingsUS acute care hospital numbers decreased by 59 or 1.1 percent from 2003 to 2007. Similarly, US emergency rooms and trauma centers declined by 125, or 3 percent. The results indicate that US hospital staff's ability to respond to traumatic injury and disasters has declined. Therefore, US hospital managers need to increase their investment in emergency department beds as well as provide state‐of‐the‐art clinical technology to improve emergency service quality. These investments, when linked to other clinical information systems and the electronic medical record, support further healthcare quality improvement.Research limitations/implicationsThis research uses the AHA annual surveys, which represent self‐reported data by individual hospital staff. However, the AHA expends significant resources to validate reported information and the annual survey data are widely used for hospital research.Practical implicationsThe declining US emergency rooms and trauma centers have negative implications for patients needing emergency services. More importantly, this research has significant policy implications because it documents a decline in the US emergency healthcare service infrastructure.Originality/valueThis article has important information on US emergency service availability in the hospital industry.
Institutional change and the multinational change agent
Authors: Koene Bas , Ansari Shahzad (Shaz) 
Published: July 2011

PurposeThe purpose of this paper is to examine the role of multinational corporations (MNCs) in local institutional change. To what extent do multinational organizations help or hinder change, in particular new industry creation?Design/methodology/approachThe paper presents a qualitative case study examining the role of multinational temporary work agencies in the development of temporary agency market in Spain.FindingsThe authors find that while multinational firms were less constrained by the norms, values and logics of the home environment, they also encountered specific challenges in the implementation of new practices. First, high‐profile introduction of a novel practice requires checks and balances to manage unanticipated developments, such as undesirable activities by opportunistic actors that may derail the change process. Second, rapid growth is not conducive to concerted efforts at industry level, leaving the public identity of the institutional innovation extremely vulnerable. Third, high‐profile change is also vulnerable to redefinition of the practice through misinterpretation or misuse by inexperienced users.Practical implicationsThe findings highlight the interaction between global and local actors in the development of a novel market and the main findings provide three concrete aspects of the change process that need to be carefully monitored in processes of MNC‐driven institutional change.Originality/valueMNCs have been argued to be important agents of change in an organizational field as they are less bound by the norms, values and logics of any particular institutional environment. The authors' analysis shows how this disconnectedness of MNCs can also hinder the change effort in three important ways.
From cultural values to cross‐cultural interfaces: Hofstede goes to Africa
Authors: Jackson Terence 
Published: July 2011

PurposeHofstede's theory may be problematic from both a methodological/theoretical and practical view when applied to the 80 per cent of the globe we term developing. It is necessary to break out of an epistemic paradigm and a “view from nowhere” in order to focus on multiple layers of cultural interfaces within power dynamics that influence the nature of hybrid organizations and individual cultural identity. The purpose of this paper therefore is to develop a theory of cross‐cultural interfaces.Design/methodology/approachCross‐cultural values theory provides a blunt instrument in Africa, does not take into account global dependencies and is not able to analyse local perceptions of reality within a context of these dependencies. A theory of cultural interfaces is developed that incorporates an Aristotelian phronetic approach to social science.FindingsThis moves away from the universals of analytical rationality towards practical value‐rationality that considers culture from a context‐dependent viewpoint, provides a synthesis for cultural‐institutional approaches, and engages researchers beyond merely looking at differences in cultures and the consequences, and towards what should be done about issues that arise.Originality/valueBy providing an example of how cultural interfaces may be researched, and discussing the associated conceptual issues, it is hoped that this paper will help to move forward the debate about cross‐cultural management.
Tensile strength of fine pitch QFP lead‐free soldered joints with diode laser soldering
Authors: Xue Peng , Xue Song‐bai , Zhang Liang , Shen Yi‐fu , Gao Li‐li , Yu Sheng‐lin , Zhu Hong , Han Zongjie , Chen Yan 
Published: July 2011

PurposeThe purpose of this paper is to investigate the laser soldering of fine pitch quad flat package (QFP) devices using lead‐free solders and solder joint reliability during thermal cycling.Design/methodology/approachQFP devices were selected as the test vehicles and were soldered with four alloy types, Sn37Pb, Sn3.5Ag, Sn3.8Ag0.7Cu and Sn3.8Ag0.7Cu0.03Ce. The experimental samples were QFP‐256 devices with lead‐free solder paste on the printed circuit boards. The packages were dried for 24 h at 125°C prior to reflow soldering. Soldering experiments on the QFP devices were carried out with an infrared (IR) reflow soldering oven and a diode laser (DL) soldering system. Reflow soldering was performed at peak temperatures of 210°C (SnPb), 240°C (SnAgCu and SnAgCuCe) and 250°C (SnAg), as determined on the boards. Pull testing was adopted to evaluate the tensile strength of the four solders using an STR–1000 micro‐joint strength tester.FindingsThe tensile force of the QFP micro‐joints increased as laser intensity increased when it was less than an “optimal” value. The maximum tensile force of the QFP micro‐joints was gained when the laser intensity had increased to 2,165, 2,127, 2,165 and 2,064 W/cm2, depending on the alloy used. The thermal fatigue performance of three lead‐free solder joints, SnAgCuCe, SnAgCu and SnAg, was determined to be superior to that of the eutectic SnPb alloy. After soldering without thermal cycling tests, the fracture morphology of soldered joints exhibited characteristic toughness fracture with both of the soldering methods. After 700 thermal cycles, the fracture mechanism was also toughness fracture, nevertheless, the dimples became large. The fracture morphology of the soldered joints subjected to 1,500 thermal cycles indicated brittle intergranular fracture on the fracture surface and no intense plastic deformation appeared before fracture with IR soldering. For DL soldering, the pull fracture model of the SnAgCuCe was completely ductile in the soldered joint with 1,500 thermal cycles.Originality/valueThe paper usefully investigates the influence of laser intensity on the tensile strength of different soldered joints and the solder joint reliability during thermal cycling.
Transformative business sustainability
Authors: Svensson Göran , Wagner Beverly 
Published: July 2011

PurposeThe purpose of this paper is to describe the concept of “transformative business sustainability”. “Business sustainability” refers the total effort of a company – including its demand and supply chain network – to reduce the impact on the Earth's life‐ and eco‐systems –, i.e. the total e‐footprint. “Transformative” highlights the need for an open minded, dynamic and flexible approach to “business sustainability” not governed by blinkers.Design/methodology/approachThis paper discusses a conceptual development of transformative business sustainability, derived from a frame of reference. The essence is the introduction of a multi‐layer model of units (i.e. different businesses or other stakeholders), a network of e‐footprint sources and a “recovery pool and redistribution buffer” at the interface.FindingsTransformative business sustainability is both a theoretical and managerial concept. It could also be seen as a roadmap to plan, implement and evaluate business sustainability.Research limitations/implicationsTransformative business sustainability provides opportunities for development. Suggestions for further research are presented.Practical implicationsE‐footprint sources in business, applying an Earth‐to‐Earth approach, are described. The concept of transformative business sustainability contributes by achieving genuine and continuous business sustainability and awareness at strategic, tactical and operative levels of business, avoiding use of buzzwords and window dressing.Originality/valueWell‐being of the planet Earth has to be at the core of business sustainability. The authors contend that the “recovery pool and redistribution buffer” is crucial in the planning, implementation and evaluation of transformative business sustainability.
An integrated management systems approach to corporate sustainability
Authors: Asif Muhammad , Searcy Cory , Zutshi Ambika , Ahmad Niaz 
Published: July 2011

PurposeThis paper seeks to describe an integrated management systems (IMS) approach for the integration of corporate sustainability into business processes.Design/methodology/approachAn extensive review of published literature was conducted. Building on existing research, the paper presents an original framework for structuring the integration of corporate sustainability with existing business infrastructure. The framework is supported by a detailed set of diagnostic questions to help guide the process. Both the framework and the diagnostic questions are based on the “Plan‐Do‐Check‐Act” cycle of continuous improvement.FindingsThe paper highlights the need for a systematic means to integrate sustainability into business processes. Building on that point, the paper illustrates how an IMS approach can be used to structure the entire process of managing, measuring, and assessing progress towards corporate sustainability.Practical implicationsThe paper should be of interest to both practitioners and researchers. The framework and diagnostic questions will help guide decision makers through the process of building sustainability into their core business infrastructure. Since the framework and diagnostic questions provide the flexibility to accommodate specific organizational contexts, it is anticipated that they will have wide applicability.Originality/valueThe paper makes several contributions. The framework provides a systematic approach to corporate sustainability that has not been elaborated on in previous publications. The unique set of diagnostic questions provides a means to evaluate the extent to which corporate sustainability has been integrated into an organization.
A corporate effort towards a sustainable business model
Authors: Høgevold Nils M. 
Published: July 2011

PurposeThe purpose of this paper is to describe a corporate effort to implement a sustainable business model.Design/methodology/approachA Norwegian producer of office chairs, selling products across Europe, is examined in this study. Information has been collected from semi‐structured interviews with top‐level management, as well as available internal and external documentation.FindingsThe company's efforts towards a more sustainable business model can broadly be divided into factors within the company and factors outside the company. The case study demonstrates how the carbon footprint on the Earth can be reduced by focusing and influencing factors outside the company's own production facilities.Research limitations/implicationsIn a highly competitive market, the case study demonstrates that focusing on the corporate impact of the natural environment can be highly profitable.Practical implicationsThe process towards sustainable business operations must be anchored and supported by the top‐level management and owners of the company, and it has to be a long‐term commitment.Originality/valueThe principal contribution from the presented case study is how a more sustainable business model can be achieved even when the majority major part of the carbon footprint on the Earth is generated outside the company's production facilities. The case study illustrates how already known technologies are used to create a sustainable and profitable business.
Sustainable business practices in Spain: a two‐case study
Authors: Cambra‐Fierro Jesús , Ruiz‐Benítez Rocío 
Published: July 2011

PurposeThis paper aims to study sustainable business practices of two Spanish small and medium enterprise (SMEs) belonging to different sectors: a winery and a paint company. Special attention is paid to the drivers of such business practices and the lessons that can be learnt from them.Design/methodology/approachThis research employs a comparative case study approach. The authors describe and compare two business cases from different industry sectors. This paper concludes with several findings that could be of interest for some other companies, as well as interesting areas of future research.FindingsA comparison of sustainable business practices and their drivers. Similarities and differences between companies lead to different approaches to sustainability. Sustainability may be understood as a strategic tool in order to achieve competitive advantages and help companies successfully operate internationally.Research limitations/implicationsThe main limitation of this research is the specific sectors in which it has been carried out that can limit the application of the findings. Further research in additional industry sectors needs to be done to support the implications found in this paper.Practical implicationsCompanies need to consider sustainability practices as a long‐term investment instead of as an immediate cost. Culture is a decisive factor in the implementation of sustainable practices.Social implicationsCustomers can force companies to implement sustainable practices. However, it has been observed that sometimes there is a need for strict regulations in the sector to encourage companies to implement such practices since customers may not be influenced by the company's sustainable practices.Originality/valueThis research studies and compares actual sustainable business practices in two SMEs based in Spain, but of international activity and belonging to different industry sectors. The main drivers and characteristics of sustainable practices are compared and general implications are drawn from the study.