bluuebunny/crossref_metadata_2025_split huggingface dataset:
Ethical issues facing tax professionals
Authors: Marshall Rex , Smith Malcolm , Armstrong Robert 
Published: September 2010

PurposeThe resolution of tax issues present significant ethical dilemmas for tax practitioners. The nature and extent of ethical concerns has important implications both for the tax profession and tax administration. The purpose of this paper is to investigate whether there are significant differences in the ethical perceptions of tax agents and Big 4 practitioners.Design/methodology/approachA mail questionnaire was used to elicit data as to the frequency and importance of a range of ethical issues in tax practice.FindingsBoth groups rated highly those issues which relate primarily to the conduct of professional responsibilities. Ensuring “reasonable enquiries” were taken, maintaining an appropriate level of “technical competence” and “continuing to act” for a client, when not appropriate, were of most concern to practitioners.Research limitations/implicationsThe paper focuses on the tax profession in Western Australia, so the outcomes may not be generalisable elsewhere in either Australia or the rest of the Asia‐Pacific region.Practical implicationsThere was a significant difference between the two groups with regard to “loophole seeking”. This has implications for client expectations of alternative roles: as “tax exploiter” for the Big 4, and as “tax enforcer/compliance” for the tax agent.Originality/valueThere have been few empirical studies reporting the range of ethical issues encountered in tax practice. To date the literature tends to treat the tax profession as a homogenous group, whereas this research demonstrates differences in ethical outlook between sole‐practitioners and large international public accounting firms.
Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures
Authors: Akhtaruddin M. , Haron Hasnah 
Published: September 2010

PurposeThe aim of the paper is to examine the linkages between board ownership, audit committees' (ACs) effectiveness in terms of the proportion of independent non‐executive directors (INED) and expert members on the AC and corporate voluntary disclosures.Design/methodology/approachThe paper is based on a sample of 124 public listed companies in Malaysia for studying differences in corporate governance characteristics which affect the financial disclosure.FindingsThe empirical results indicate that board ownership is associated with lower levels of voluntary disclosures. The result is consistent with the notion that board ownership increases agency costs resulting from information asymmetry between firm management and outsider investors. The negative relationship between board ownership and corporate voluntary disclosure is, however, weaker for firms with higher proportion of INED on the AC indicating that INED moderate board ownership/corporate voluntary disclosure relationship. Overall, the findings lend support for firms with a higher level of board ownership to include more independent directors on the AC to increase disclosure levels and reduce information asymmetry between firm management and investors.Originality/valueThe paper demonstrates the usefulness of corporate governance factors mainly board ownership and effective AC on financial reporting practices. It is expected that this research will have important policy implication to reduce information asymmetry and improves corporate governance.
Trust and career satisfaction: the role of LMX
Authors: Han Guohong (Helen) 
Published: September 2010

PurposeThis study examines the mediator of Leader‐member Exchange (LMX) between trust in peers and one's perception of career satisfaction.Design/methodology/approachThis is an empirical paper based on a field study conducted among 241 employees at aFortune500 company in the United States. The results support the mediating role of LMX between trust in peers and career satisfaction.FindingsThis empirical study establishes that in addition to cultivating employees' trust in management, the enhancement of employees' trust in their peers can help them to become more satisfied with their career advancement. However, this positive association between trust in peers and career satisfaction has to be supported by a good quality relationship between the employee and his/her supervisor. To illustrate, if employees place high trust in their peers, then they are more likely to form a high quality relationship with their supervisors, and ultimately more likely to enjoy career success.Research limitations/implicationsThis finding addresses concerns about the mechanisms by which employee attitudes contribute to one's perception of career satisfaction.Practical implicationsIt is of great importance to foster employees' trust in their peers against the background of conditions exacerbated by today's unfavorable economy. This study reinforces the crucial role of leadership which not only plays an important role of improving employees' perception of career success, but also affects the relationship between trust in peers and career satisfaction.Originality/valueTo the best of my knowledge, this is the first field study that has examined the mediating role of LMX between trust in peers and career satisfaction.
Stakeholder competency assessments as predictors of career success
Authors: Stumpf Stephen A. 
Published: September 2010

PurposeThe purpose of this paper is to extend the work on 360‐degree assessments as a stakeholder perspective and to support the argument that different competency assessments by different rater groups provide valid predictors of the objective and subjective career success of young professionals.Design/methodology/approachA 360‐degree assessment tool, the leadership inventory (LI), was completed by 330 individuals as part of their professional development. Eight competencies germane to the performance of young professionals were assessed by self, supervisors, peers, and direct reports. These rater assessments were used to predict one's satisfaction with his/her career, promotions, and salary changes.FindingsDifferent rater groups assess the competencies differently, and these differences are relevant to career success. The results of object measures of career success held when gender, years of work experience, and two individual difference measures (i.e. proactivity and negative emotions) were controlled. In contrast, the self‐assessments of satisfaction with career success were attenuated when control variables were introduced.Practical implicationsProfessionals can enhance their promotion potential and salary progression by developing and exhibiting the competencies of interest to their supervisors (most performance competencies), peers (gaining buy‐in and commitment of others, recognizing and promoting interdependence), and direct reports (providing direction that inspires action, fostering a climate of innovation and learning).Originality/valueThis article supports a broader use of different rater group competency assessments in understanding and enhancing the career success of professionals. It suggests the need for dialogue and research regarding when different rater assessments in 360‐degree assessment tools are an index of instrument validity.
Work schedule, work schedule control and satisfaction in relation to work‐family conflict, work‐family synergy, and domain satisfaction
Authors: Beutell Nicholas J. 
Published: September 2010

PurposeThe purpose of this paper is to examine the effect of work schedules on work‐family conflict and synergy using the job demands‐resources (JD‐R) and conservation of resources models. The impact of resources including supervisor support, work schedule control and satisfaction, as well as the moderating effects of work schedules on conflict (synergy) and domain satisfaction are examined.Design/methodology/approachThis quantitative study examined responses from organizationally‐employed respondents (n=2,810) from the 2002 National Study of the Changing Workforce using MANOVA and multiple regressions.FindingsWork schedules were significantly related to work‐interfering with family (WIF) and work‐family synergy (W‐FS) but not for family interfering with work (FIW). Perceived supervisory support was significantly related to employee work schedule control and work schedule satisfaction. Perceived control of work schedule and work schedule satisfaction were significantly related to work‐family conflict and synergy. Work schedules moderated the relationship between work‐family conflict (synergy) and domain satisfaction.Research limitations/implicationsAlthough based on a national probability sample, this study may suffer from common method variance since all measures were from the same self‐report questionnaire.Practical implicationsThe results do suggest that solutions like increased schedule flexibility for all workers may not be efficacious in reducing work‐family conflict or increasing work‐family synergy. Employee control over work schedule, employee satisfaction with work schedule, and supervisor support need to be considered as well.Originality/valueThis study examined the impact of work schedules on work‐family conflict and synergy. It is noteworthy since very little research has been conducted on work schedules and synergy. The results also broaden evidence for the JD‐R and conservation of resources models.
Urban, regional, national and global knowledge capital
Authors: Carrillo Francisco Javier , Metaxiotis Kostas , Yigitcanlar Tan 
Published: September 2010

PurposeThe purpose of this paper is to introduce the JKM 2010 annual special issue on knowledge based development (KBD) with reference to the multi‐level analysis characteristic of the field.Design/methodology/approachA description of the knowledge management approach at ESOC (European Space Operations Centre of the European Space Agency) is provided first. At the core of this approach is the breakdown of knowledge in individual technical domains followed by coverage analysis and criticality assessment. Such a framework becomes the reference for best knowledge acquisition, transfer and storage locus identification and subsequent knowledge management practices and guidelines.FindingsKBD provides an integrated framework to account for multidisciplinary analyses and multilevel practices in knowledge capital generation, distribution and utilization.Originality/valueThe collection of papers included in the annual special issue on KBD provides a representative, composite view of the research topics and applications concerns in the field. Involving a number of disciplines and levels of analysis, issues ranging from the technological gatekeeper to global knowledge flows show the interdependence of KBD concepts and tools.
Leveraging learning behavior and network structure to improve knowledge gatekeepers' performance
Authors: Messeni Petruzzelli Antonio , Albino Vito , Carbonara Nunzia , Rotolo Daniele 
Published: September 2010

PurposeThe purpose of this paper is to investigate how universities' learning behavior (explorative or exploitative) and network structure (weak or strong inter‐organizational ties) can affect their capability to collect and diffuse knowledge, and thus to act as knowledge gatekeepers.Design/methodology/approachThe research methodology is based on the longitudinal study (from 2000 to 2007) of three UK universities (University of Cambridge, London's Global University, and Imperial College London), located in the area of London and selected on the basis of their knowledge mobility. In particular, to evaluate the knowledge mobility for each university, the paper considers the collaborative R&D relationships established by each university, in terms of joint‐patents registered at the European Patent Office (EPO).FindingsThe analysis has revealed that the universities' knowledge mobility is positively affected by both the explorative learning behavior and the establishment of strong inter‐organizational ties. Moreover, results have shown that an increase of the explorative speed can entail a less positive effect of the exploration on the universities' knowledge mobility, since they can become less able to consolidate and implement the acquired new knowledge.Research limitations/implicationsOn the basis of these results, the present research provides interesting implications. In fact, recognizing the importance of explorative learning mechanisms, universities should enlarge and diversify their competencies and technological bases in order to be more effective knowledge sources and gatekeepers. Nevertheless, this shift towards new technologies and scientific fields should occur gradually, for instance towards more similar and contiguous technologies, so guaranteeing the necessary strengthening of skills and capabilities. Referring to the universities' network structure, the research suggests the importance of strong inter‐organizational ties as mechanisms that enable the transfer of knowledge. Hence, universities should promote the formation of stable and long‐lasting alliances and collaborations for favouring the creation of a trustworthy environment where knowledge can be exchanged and innovations rise.Originality/valueThe study contributes to the existing literature on knowledge gatekeepers, identifying its main performance, measuring it, and analyzing the impact exerted by two factors, as learning behavior and network structure.
External knowledge acquisition processes in knowledge‐intensive clusters
Authors: López‐Sáez Pedro , Emilio Navas‐López José , Martín‐de‐Castro Gregorio , Cruz‐González Jorge 
Published: September 2010

PurposeThe purpose of this paper is to try to assess the applicability of the SECI model (Nonaka and Takeuchi) to the processes of external knowledge acquisition for firms located on knowledge‐intensive clusters. The paper's intended contribution lies in improving our understanding about the different mechanisms that organizations can use to learn from this kind of environment.Design/methodology/approachThe paper uses survey data obtained from a sample of knowledge‐intensive firms from Boston's Route 128, with custom tailored measurement scales. It applies a quantitative method based on questionnaire answers.FindingsFindings show that external knowledge acquisition takes place through three different processes that raise important differences and similarities with the SECI model.Research limitations/implicationsConclusions can only be generalized to firms located in knowledge‐intensive clusters. Nevertheless, some implications for management practice can be derived. Tacit knowledge from the environment requires different mechanisms in order to be successfully incorporated into the organization, whereas explicit knowledge acquisition can be managed more smoothly. Managers should pay special attention when designing channels for acquiring external tacit knowledge.Practical implicationsThe SECI model reveals itself to be a powerful guide for starting research about external knowledge acquisition. Nevertheless, context specific variables can show industry or country preferred ways for learning in practice, so highly focused empirical research may be required to disentangle the peculiarities of tacit knowledge.Originality/valueIn the field of external knowledge acquisition by organizations, empirical works about testing widely spread theoretical models are very scarce. This paper takes the theoretical processes of the SECI model and extends them for external knowledge acquisition.
Planning for production efficiency in knowledge‐based development
Authors: Martinus Kirsten 
Published: September 2010

PurposeThe purpose of this paper is to provide conceptual foundations for a study exploring the capacity of hard infrastructure and amenities to influence the socio‐economic imprint of urban spaces. The paper argues that some urban developments are more economically efficient in generating innovation and knowledge than others.Design/methodology/approachThe paper reviews the debate between urban density and infrastructure. Drawing on empirical evidence and economic production theory, it explores the spatial links between economic growth, innovation and knowledge productivity. It argues that the growing role of human capital in the production process has linked productivity to a city's mix and levels of infrastructure and amenities. It reviews five key infrastructure types for knowledge‐based developments.FindingsThis paper finds that the positive contribution of density to urban vibrancy and human connectivity is constrained by a city's infrastructure and amenity levels. It concludes that urban development cognisant of an appropriate mix and level of infrastructure and amenities will more likely enhance regional knowledge development and innovation than those which are not.Social implicationsThe evidence presented in this paper has a broad range of strategic and practical socio‐economic implications, and contributes towards understanding how urban form can leverage social aspects of a city for economic growth.Originality/valueUsing an inter‐disciplinarian approach, this paper provides invaluable insights into the types of infrastructure and importance of urban form for knowledge‐based development. It contends that well‐planned knowledge‐based developments can be leveraged to ensure the successful implementation and delivery of national innovation and productivity priorities.
The role of information and communication technology (ICT) in mobilization of sustainable development knowledge: a quantitative evaluation
Authors: Mohamed Mirghani , Murray Arthur , Mohamed Mona 
Published: September 2010

PurposeThe purpose of this paper is to aim to quantitatively evaluate the importance of ICTs for sustainable development. A hypothesis about the criticality of ICTs to sustainable development has been tested. The consequences of other ICT elements on knowledge management also have been evaluated.Design/methodology/approachThis research is carried out using surveys and interviews among members of the KM/ICT sustainable development community.FindingsIt has been found that ICT is critical for sustainable development. In effect, many respondents agreed that due to the geographical separation and multifaceted nature of international sustainable development, it cannot be carried out without ICT's support. However, for ICT infrastructure to be translated into worthwhile returns, the organization must adopt knowledge‐oriented ICT infrastructure. This is substantiated by ICT's role in decision quality, knowledge sharing, inter‐organizational links, and the contribution to the resolution of the implicit conflict between sustainability and economic growth.Research limitations/implicationsThere was a imited amount of data subjected to statistical analysis. This may skew some of the results, and inflate the experimental error. However, the limited data is ascribable to the restricted nature of the targeted population itself.Originality/valueThe results in this paper address major issues surrounding the role of ICTs in sustainable development. The tackling of these issues is essential to the success of ICT in the sustainable development realm. The understanding and extrapolation of these results form a valuable guidance to the KM practitioners in supporting sustainable development.
Development and knowledge resources: a conceptual analysis
Authors: Millar Carla C.J.M. , Ju Choi Chong 
Published: September 2010

PurposeThe purpose of this conceptual paper is to provide a typology of governance structures (three were identified) that offers an integrated approach to understanding knowledge as a global resource and facilitates research on the growing competition for knowledge resources between multinational corporations (MNCs) from developing and developed economies in this twenty‐first century.Design/methodology/approachThe paper analyzes and structures the social science research on the importance of knowledge as a resource and the role of MNCs in the knowledge creation and dissemination process. Second, the global debate on globalization, economic inequalities and economic development, the role of the state and international public policy, and the nature of international political economy and collective action was discussed. Third, a typology of three governance structures was introduced.FindingsThe paper provides a three‐fold typology of governance structures, exchange, gifts and entitlement, to clarify knowledge as a resource in international business and development research.Social implicationsThe continuing prominence of MNCs in the context of the up and coming MNCs from the developing world will make the analysis of knowledge as a resource even more fundamental.Originality/valueThe integrated approach to the literature of economics, social sciences, anthropology, IB, and the formulation of a typology of governance structures for global knowledge resources MNCs from developed and developing economies are competing for, against a general framework for understanding the nature of knowledge resources and their role in development, especially on how knowledge resources can be created, governed, distributed and exchanged, has not been provided as yet – hence the value of this paper.
Planted deserts will prevent famine and sequester CO2
Authors: Issar Arie S. 
Published: September 2010

PurposeThe purpose of this paper is to trigger the preparation of an international development plan, which will aim to settle the deserts, which form a third of the area of the continents of the world.Design/methodology/approachThis plan will enhance projects aimed to provide food to the present and future starving populations.FindingsWarnings that starvation on a global scale is approaching were heard at the meeting of the World Summit on Food Security, held at the Food and Agriculture Organization Headquarters in Rome (16‐18 November 2009) and at the UN Copenhagen Conference (7‐18 December 2009). The warnings were based on the observations that global temperatures are increasing due to the ongoing and forecasted increase in green house gases, and because of the increase in the population in the developing countries.Practical implicationsThe settling of the deserts will be based on the conceptual model of Progressive Development, which will bring about the greening of the deserts by the utilizing the existing soil reserves and water reserves below and adjacent to the thus far empty and desolate regions. The development will proceed stage by stage from the utilization of shallow groundwater resources to the deeper aquifers and later to diversion of rivers flowing into the sea adjacent to the borders of the deserts.Social implicationsDevelopment of renewable energy resources and technical education of local population and new settlers will progress simultaneously.Originality/valueThe plan revealed in the following paper is the original initiative of its writer.