bluuebunny/crossref_metadata_2025_split huggingface dataset:
Perceived value: a critical examination of definitions, concepts and measures for the service industry
Authors: Boksberger Philipp E. , Melsen Lisa 
Published: May 2011

PurposeThe aim of this paper is to provide a literature review of the state‐of‐the‐art and up to date concepts and measures undertaken in the research on perceived value. The purpose especially is to provide a comprehensive and systematic overview of the research on perceived value.Design/methodology/approachThe common perceived value definitions, conceptual and measurement approaches and its close relationship with important and highly researched service industry components such as service quality and customer satisfaction are discussed.FindingsThis paper demonstrates underlying and foundational theories, systematises the research streams and addresses the unsolved concerns of perceived value. The paper concludes with recommendations for the future research and application of perceived value as being relevant to the service industry.Originality/valueThe contribution of the paper lies in achieving a more profound understanding of the nature of perceived value for, equally, academics and industry.
Evidence of improvement in accounting students' communication skills
Authors: Evans Elaine , Cable Dawn 
Published: May 2011

PurposeWith large numbers of overseas students enrolled in university accounting courses in Australia, there is a growing trend in the postgraduate accounting courses to approach the problem of language and communication difficulties by offering discipline‐specific language training through an embedded curriculum approach in collaboration with English language specialists. This raises a general question about the nature of evidence required to demonstrate that students' professional language skills have been enhanced by these interdisciplinary programs. The paper aims to address the basic question: what evidence is available about the effectiveness of programs that align English language with disciplinary teaching?Design/methodology/approachThe purpose of the paper is to review existing research to discover the nature of evidence that is available to address the effectiveness of programs that align English language with disciplinary teaching.FindingsIn the area of accounting research, it is very difficult to unbundle the effects of improvement in communication skills from improved understanding of discipline content.Research limitations/implicationsAt a subject level, language interventions could pay more attention to the attributes of “good” evidence, while at a program level a suite of data sources may support a persuasive argument for improvement in students' communication skills.Practical implicationsIf associations between integration and language improvement can be established through quantitative and qualitative research methods and reliable evidence for this can be presented to educational policy makers, then interdisciplinary approaches may be seen as valid alternatives to the more readily available (and cheaper) “bolt‐on programs” at university‐wide levels, where language support is given separately from discipline content.Originality/valueThe research addressed the question of whether there is evidence of the effectiveness of initiatives that align English language with disciplinary teaching in accounting. The answer is “yes”. It was gathered from a variety of research methods including experimentation, use of available data, diagnostic tests and self reporting by students and staff. What is apparent from the collected evidence is the effectiveness of interdisciplinary approaches that integrate language support and accounting content.
Why don't accounting students like AIS?
Authors: Vatanasakdakul Savanid , Aoun Chadi 
Published: May 2011

PurposeThe demand for Accounting Information Systems (AIS) knowledge has increased exponentially over the past two decades, but studying AIS has not proved easy for many accounting students. The aim of the study is to understand the challenges accounting students face in studying AIS through investigation of the factors which may be contributing to their difficulties.Design/methodology/approachA survey instrument was developed for this study, and data were gathered from 618 students enrolled in AIS courses, 95 per cent of whom were accounting students. The data were analysed using Structural Equation Modelling (SEM) with the Partial Least Squares (PLS) technique.FindingsThe results show that course structure, pre‐existing knowledge of Information Systems (IS), assessment of critical thinking, teaching style and the availability of academic assistance to students all have a significant influence on students' learning experience in AIS courses.Research limitations/implicationsThe study has important implications for AIS educators through its identification and analysis of possible difficulties faced by students. It is hoped that remedial measures to enhance this experience will be explored and implemented.Practical implicationsThe study was conducted in one university context, so caution should be exercised in generalising the results. Future research could further validate, question, or extend the findings in multiple tertiary education institutions, in various countries.Originality/valueThis is one of the first studies to introduce scales to measure students' perceptions and experiences in AIS courses. It is hoped that this paper will initiate a discussion that leads to a better understanding of students' perceptions of challenges, and thus make AIS learning a richer and more enjoyable experience for students.
University corporatisation
Authors: Pop‐Vasileva Aleksandra , Baird Kevin , Blair Bill 
Published: May 2011

PurposeThe purpose of this paper is to examine the work‐related attitudes (job satisfaction, job stress and the propensity to remain) of Australian academics and their association with organisational, institutional and demographic factors.Design/methodology/approachData were collected by distributing a survey questionnaire to 750 academics, from 37 Australian universities.FindingsThe results indicate a moderately low level of job satisfaction, moderately high level of job stress, and high propensity to remain. The findings reveal that the organisational factors (management style, perceived organisational support, and the characteristics of the performance management system) exhibited the most significant association with academic work‐related attitudes, with the only significant institutional factor, the declining ability of students, negatively impacting on job satisfaction and job stress. The findings revealed that work‐related attitudes differ, based on discipline, with science academics found to be more stressed and less satisfied than accounting academics. Different organisational and institutional factors were associated with the work‐related attitudes of academics from these two disciplines.Practical implicationsThe findings will make university management aware of the work‐related attitudes of staff, and the factors that are associated with such attitudes, thereby assisting management in developing management policies, and taking appropriate action to address the concerns of staff.Originality/valueThe study provides an initial comparison of the work‐related attitudes (job satisfaction, job stress, and propensity to remain) of Australian academics across the accounting and science disciplines. The study also provides an important insight into the association between specific organisational and institutional factors, with the work‐related attitudes of Australian academics across both disciplines.
Preferences, constraints and work‐lifestyle choices
Authors: Gallhofer Sonja , Paisey Catriona , Roberts Clare , Tarbert Heather 
Published: May 2011

PurposeMen and women are now being admitted to membership of the major UK professional accountancy bodies in approximately equal numbers. This trend has focused attention on the ways in which professional accountants combine careers and family life, particularly when women have children. Recognising the limitations inherent in the widely‐used term “work‐life balance” that polarises life and work, this paper instead seeks to consider the “work‐lifestyle choices” made by female accountants. Work‐lifestyle choices refer to the ways in which people place different emphases on the work and private spheres, according to their individual circumstances. Feminist researchers have argued that women's work‐lifestyle choices have been limited by structural constraints. Over the past decade, a newer argument, preference theory, has emerged, suggesting that women's choices owe less to inequalities in the workplace and more to the preferences of individuals, particularly, but not exclusively, women. The purpose of this paper is to explore the work‐lifestyle choices made by female members of The Institute of Chartered Accountants of Scotland (ICAS), in terms of both structural constraints and preferences, in order to present a more holistic understanding of the work‐lifestyle choices made by this particular group of well‐educated, middle‐class women.Design/methodology/approachThe paper combines feminist theory and preference theory in the context of the results of a questionnaire survey of female members of ICAS and 14 interviews with female members of ICAS.FindingsThe responses of these accountants suggest that, while structural constraints are evident, many work‐lifestyle choices were driven by a desire to spend more time with children, and by women's perceptions of their mothering role. Most women, while recognising the opportunities forgone, were nonetheless happy with the choices that they had made.Originality/valueThe paper contributes to the literature by examining the voices of female accountants in order to explore how perceived gender roles impact on career decisions and work‐lifestyle choices.
The emergence and change of management accounting routines
Authors: van der Steen Martijn 
Published: May 2011

PurposeThe purpose of this paper is to explore the dynamics involved in the emergence and change of management accounting routines. It seeks to provide an understanding of the ways in which these complex routines foster stability and change in management accounting practices.Design/methodology/approachA longitudinal case study was conducted at the Rabobank Groningen – an autonomous member of the cooperative Rabobank group – over a period of four years. The emergence of a new routine of planning and control was traced, which evolved substantially over the period of study.FindingsIt was found that the cognitive representations of the routine studied, i.e. the way it was subjectively understood, provided a temporarily stable basis for the routine. Change arose from improvisations through its recurrent performances. It was also found that change could result from complex dynamics in the routine, as opposed to viewing them as static and stable entities that react to “external” stimuli.Research limitations/implicationsThe research findings contribute to an understanding of the reproduction of management accounting routines and the ways in which change can arise in these routines. It provides a means to study the micro‐processes of reproduction of routines, which play an important part in institutional theories of management accounting change.Originality/valueThis paper places management accounting routines and their processes of reproduction at the centre of the argument to provide an understanding of the role of routines in accounting change. Since the notion of management accounting routines has not been developed extensively, this understanding contributes to studies into the nature of routines and their role in management accounting change.
The man from Sydney City
Authors: Dean Dianne 
Published: May 2011

PurposeThe purpose of this paper is to illustrate the stress and excitement to be gained from making closely negotiated business deals.Design/methodology/approachThe paper take the form of humorous poetry.FindingsThat effective and persuasive communication is a vital part of business deals.Research limitations/implicationsFindings are limited to a fictional approach only. Implication is a respect for individuals able to communicate persuasively.Originality/valueAdapted from the words and rhythm of “The Man from Snowy River' by Banjo Paterson.
The research proposal
Authors: Daff Lyn 
Published: May 2011

PurposeThe purpose is to reflect on writing a PhD proposal.Design/methodology/approachThe paper is a poem based on the author's experience.FindingsThis is meditation on how the topic, theory and method for a research project all need to be fine‐tuned, so they are in balance.Research limitations/implicationsThe paper stimulates thought about what drives a research project, and that various adaptations are required, so the topic theory, and method are woven together in harmony.Originality/valueThe paper provides an insight into the preparation of a research proposal, and highlights that it is not a linear process, driven only by the topic.
Using dental care resources optimally
Authors: Muralidhara Prasad Banuru , Varatharajan D. 
Published: May 2011

PurposeModern lifestyle changes led to increased dental care needs in India. Consequently, there has been a sharp rise in dentist numbers. Karnataka state alone produces 2,500 dentists annually, who are engaged in the non‐government sector owing to inadequate public sector opportunities. This article aims to assess Karnataka private dental clinic quality and efficiency.Design/methodology/approachDentists were interviewed using a close‐ended, structured interview schedule and their clinics were assessed using a checklist adopted from guidelines for providing machinery and equipment under the National Oral Health Care Programme (NOHCP). Dental “hotel” and clinical quality were scored based on this checklist.FindingsClinical quality was “excellent” in 12 per cent of clinics and poor in 49 per cent. Clinics with better infrastructure charged higher price (p<0.05). Multi‐chair clinics charging fixed rates were high (81 per cent). According to 59.5 per cent of dentists, competition did not improve quality while 27 per cent felt that competition increased price, not quality. About 30.9 per cent of the poor quality clinics, 41 per cent average quality clinics and 26 per cent good quality clinics were technically efficient.Practical implicationsThe multi chair clinics offered better quality at higher prices and single chair clinics provided poorer quality at lower prices. In other words, they had a sub‐optimal price‐quality mix. Therefore, there is a need to regulate price and quality in all clinics to arrive at an optimal price‐quality mix so that clients are not overburdened financially even while receiving good quality dental care.Originality/valueThe article advocates that resources are used optimally as a way to achieve value for money and to achieve break‐even points thereby providing quality care in a competitive market. Factors that influence dental practitioner behaviour are evaluated.
In‐hospital mortality rates after CABG by autonomous regions in Spain
Authors: Rodríguez‐Rieiro Cristina , Rodríguez Pérez Paz , Granado de la Orden Susana , Moreno Moreno Mercedes , Chacón García Ana , Sánchez‐Gómez Amaya 
Published: May 2011

PurposeThe paper's purpose is twofold: to provide a predictive model for estimating in‐hospital mortality rates after coronary artery bypass grafting (CABG) in Spanish autonomous regions (AR) after adjusting relevant factors; and to determine whether there is a difference between expected and observed mortality rates.Design/methodology/approachAll patients registered in a minimum basic data set (MSBD) undergoing CABG between 2000 and 2004 were selected. After bivariate analysis to explore associations between in‐hospital death and other variables, a multivariate analysis using logistic regression was conducted. The predictive model was evaluated using calibration and discrimination techniques. Standardized mortality ratios by AR were calculated.FindingsThe expected Spanish in‐hospital mortality rate after CABG was 7.68 and the observed rate was 7.69 deaths per 100 operations. Discrimination obtained with the model resulted in an area under the curve of 0.70 (95 per cent CI, 0.69‐0.71). When each AR's mortality rate is calculated and compared with the observed rate, some ARs present an observed mortality rate higher or lower than the expected rate according to adjusted variables in the model.Research limitations/implicationsThe MSBD registry does not contain patients' critical data, such as arterial damage severity, or in which hospital procedures were performed.Practical implicationsThere are factors related to individual patient variation, financial resources or healthcare quality in different ARs, which should be investigated in follow‐up studies.Originality/valueThe paper shows that, although the global expected mortality rate is almost the same as the observed Spanish mortality rate, this similarity disappears when AR rates are compared.
Effect of particle size distribution (PSD) and flux medium on the creep recovery performance of lead‐free solder pastes
Authors: Marks A.E. , Ekere N.N. , Mallik S. , Bhatti R. 
Published: May 2011

PurposeThe purpose of this paper is to investigate how the formulation of a solder paste (with regards to the flux and particle size distribution (PSD)), can influence its creep and recovery performance.Design/methodology/approachNew lead‐free paste formulations were characterised utilising viscometry and oscillatory methods, after which creep/recovery investigations were conducted to determine the recovery performance. Measurements were recorded using a rheometer with a parallel plate geometry of 40 mm and a sample height of 1 mm.FindingsResults from the study highlighted that the formulation of a solder paste can have a significant impact on the creep/recovery measurements. Variations in flux and PSD highlighted a considerable difference in the recoverability of the solder pastes, in one instance demonstrating more than a 20 per cent increase in structural recovery.Research limitations/implicationsMore extensive research is needed relating to reduced PSDs, such as type 6 and 7 solder pastes, to fully understand their influence on the creep/recovery performance.Practical implicationsThe results presented in this paper emphasise important information and investigational methods for research and development, and quality control.Originality/valueThe paper highlights how the composition of new paste formulations can influence the creep/recovery behaviour. It was found that the recoverability can be increased by careful selection of the flux and PSD, which in turn could reduce slumping influences in the print process. If used as a quality control tool, this paper may allow for the reduction in print defect occurrence.
Comparison of ROSE, C3/IC, and SIR as an effective cleanliness verification test for post soldered PCBA
Authors: Hui Lee Kong , Jukna Rob , Altpeter Jim , Doss Kantesh 
Published: May 2011

PurposeThe purpose of this paper is to evaluate and compare the effectiveness and sensitivity of different cleanliness verification tests for post soldered printed circuit board assemblies (PCBAs) to provide an understanding of current industry practice for ionic contamination detection limits.Design/methodology/approachPCBAs were subjected to different flux residue cleaning dwell times and cleanliness levels were verified with resistivity of solvent extract, critical cleanliness control (C3) test, and ion chromatography analyses to provide results capable of differentiating different sensitivity levels for each test.FindingsThis study provides an understanding of current industry practice for ionic contamination detection using verification tests with different detection sensitivity levels. Some of the available cleanliness monitoring systems, particularly at critical areas of circuitry that are prone to product failure and residue entrapment, may have been overlooked.Research limitations/implicationsOnly Sn/Pb, clean type flux residue was evaluated. Thus, the current study was not an all encompassing project that is representative of other chemistry‐based flux residues.Practical implicationsThe paper provides a reference that can be used to determine the most suitable and effective verification test for the detection of ionic contamination on PCBAs.Originality/valueFlux residue‐related problems have long existed in the industry. The findings presented in this paper give a basic understanding to PCBA manufacturers when they are trying to choose the most suitable and effective verification test for the detection of ionic contamination on their products. Hence, the negative impact of flux residue on the respective product's long‐term reliability and performance can be minimized and monitored effectively.
Stability investigations of automatic X‐ray inspection systems
Authors: Latos István , Janóczki Mihály 
Published: May 2011

PurposeThe purpose of this paper is to develop a new method of evaluating the present state of X‐ray machines used in the electronics device manufacturing industry.Design/methodology/approachThere are several kinds of failures that can only be detected by means of X‐ray inspection. The capabilities and properties of such machines, however, alter over a period of time. The effects of these changes are rarely published and when they are, the significance and reliability of the results produced depends very much on the state and capabilities of the machines in question.FindingsThe effectiveness and appropriateness of the present methods of calibration have been investigated. The optimization of the prevalence and effectiveness of these calibrations is described. Suggestions are also made as to the necessary adjustments or repairs that are required to reach the ideal optimized state of X‐ray machines. A scientifically substantiated method is also presented that can be efficiently employed in practise during automated X‐ray inspections of electronic devices.Originality/valueIn this paper, a new method of testing automated X‐ray inspection systems is introduced. It is clear that the method currently used by many engineers and inspection system manufacturers is not in itself sufficient, as they do not test grey‐scale and positioning stability in relation to changes that occur over time. Further, there is no evidence that numerical testing of the image quality takes place. Detailed investigations have been carried out to find the best methods to measure these parameters.