bluuebunny/crossref_metadata_2025_split huggingface dataset:
Prediction of quality performance using artificial neural networks
Authors: Jha K.N. , Chockalingam C.T. 
Published: July 2009

PurposeThe purpose of this paper is to enable construction project team members to understand the factors that they must closely monitor to complete projects with a desired quality and also to predict quality performance during the course of a project. With quality being one of the prime concerns of clients in their construction projects, there is a definite need to monitor its performance.Design/methodology/approachThe study discussed here is an extension of past research in which 55 project performance attributes were identified based on expert's opinion and literature survey which after analysis resulted in 20 factors (11 success and nine failure). The results of the second stage questionnaire survey conducted have been used to develop the quality performance prediction model based on artificial neural networks (ANN).FindingsThe analyses of the responses led to the conclusion that factors such as project manager's competence, monitoring and feedback by project participants, commitment of all project participants, good coordination between project participants and availability of trained resources significantly affect the quality performance criterion. The best prediction model was found to be a 5‐5‐1 feed forward neural network based on back propagation algorithm with a mean absolute percentage deviation (MAPD) of 8.044 percent.Practical implicationsProject professionals can concentrate on certain factors instead of handling all the factors at the same time to achieve the desired quality performance. Also the study may be helpful for the project manager and his/her team to predict the quality performance of the project during its course.Originality/valueThe present study resulted in a model to predict the quality performance based on the factors identified as critical using ANN. With the control of the identified critical factors and usage of the prediction model, the desired quality performance can be achieved in construction projects.
Transfer climate in end‐user computing
Authors: Govindarajulu Nalini 
Published: July 2009

PurposeAlthough end‐user computing (EUC) training has received significant attention among academics and practitioners, the effective transfer of trained EUC skills is a relatively neglected issue. Analysis of factors affecting the EUC transfer process will aid in understanding and improving training transfer. Hence, the purpose of this paper is to underscore key trainee characteristics and facets of the work environment that influence EUC training transfer.Design/methodology/approachThe theoretical framework includes prior computer experience, computer anxiety, computer self‐efficacy, pre‐training motivation and perceived job utility as significant trainee factors influencing the EUC transfer process. In addition, the model includes supervisory support as an important constituent of the EUC transfer process.FindingsThe model highlights the mediating roles of computer self‐efficacy and pre‐training motivation in predicting motivation to transfer. In addition, it points out that several factors work simultaneously to influence motivation to transfer EUC training.Practical implicationsSupervisory support in the pre‐ and post‐training environment is extremely crucial in determining EUC training success. Specifically, supervisors should be able to communicate to employees the purpose and importance of training, the relevance of computer training to their jobs and the outcomes expected.Originality/valueThis paper contributes to the literature by emphasizing the importance of supervisory support and individual characteristics in predicting motivation to transfer.
Investigating audit quality among Big 4 Malaysian firms
Authors: Carlin Tyrone M. , Finch Nigel , Hidayah Laili Nur 
Published: July 2009

PurposeThe purpose of this paper is to contemplate the degree to which technical expertise in Malaysian Big 4 auditing practice survives periods of material regulatory inflexion sufficiently to underpin quality financial reporting outcomes.Design/methodology/approachThe adoption of IAS in Malaysia in 2006 introduced a highly technical standard (financial reporting standards – FRS 136) which impacted not only preparers but also auditors of financial statements. This transition period represents a unique opportunity to interrogate the content of financial statements drawn up under new and complex standards, with a view to gaining insight into the quality of oversight offered by the audit profession.FindingsContrary to the view within the extant literature that there is homogeneity in audit quality among Big 4 firms, this paper reports substantial cross‐sectional variation among the sample of Big 4 Malaysian audit firms and reports on distinctly poor compliance levels.Research limitations/implicationsThe research focuses on compliance with various requirements under FRS 136 – Impairment of Assets among a sample of first‐time adaptors drawn from the FTSE Bursa Malaysia Index whose 2006 financial accounts have been audited by a Big 4 auditor.Practical implicationsThe results raise questions about audit quality among the sample firms and the robustness of regulatory oversight institutions operating within Malaysia.Originality/valueThis research illustrates a novel approach to examining the issue of audit quality by introducing a compliance quality approach focusing on note‐form disclosures.
Exporting the RAE: adoption of similar practices in Australia and New Zealand
Authors: Mathews M.R. , Sangster Alan 
Published: July 2009

PurposeThe purpose of this paper is to provide a comparative description of performance evaluation schemes in the UK, Australia and New Zealand.Design/methodology/approachThe main content of the paper is a description of the Research Assessment Exercise (RAE) followed by an analysis of the structure and intent of operation. This is followed by an examination of three Australasian systems, the Research Quality Framework (RQF) (abandoned before implementation), the Excellence in Research in Australia (ERA) (yet to be provided in detail), and the NZ Performance Based Research Fund (PBRF) (operated twice over a period of six years).FindingsThe final section attempts to discern whether traces of the RAE can be seen in the Australasian systems and also considers the attributes of each attempt to measure performance.Originality/valueThis paper presents a description of both the RAE, the RQF/ERA and the PBRF, followed by an analysis of the structure and intent of the latter two and a comparison of these evaluation systems.
Students' perceptions of accounting profession: work value approach
Authors: Germanou Eleni , Hassall Trevor , Tournas Yanni 
Published: July 2009

PurposeThis purpose of this paper is to introduce a new theoretical framework in order to examine similarities and differences between accounting major Malaysian and English students. It concerns attributes and outcomes associated with the accounting profession, and the relationship between students' perceptions and intentions to pursue an accounting career.Design/methodology/approachA survey research approach has been adopted to investigate students' perceptions regarding the accounting profession. The data for this study are collected via questionnaires completed by Malaysian exchange students visiting a university in England and students of a major university in England. The results of the questionnaire are then quantitatively analyzed.FindingsThe results indicate that both groups hold positive perceptions of the accounting profession and there is a significant correlation between students' perceptions and their intention to pursue a career in the profession. The study also identifies that Malaysian and English students hold differing perceptions concerning the accounting profession's attributes and outcomes.Originality/valueThis is one of the first accounting education papers using the work value theory to investigate perceptions regarding the accounting profession by Malaysian students of Chinese ethnicity and compare these perceptions with the perceptions of students of a major university in England of English ethnicity.
Grameen Bank's social performance disclosure
Authors: Azizul Islam Muhammad , Reginald Mathews Martin 
Published: July 2009

PurposeThe aim of this paper is to establish a linkage between negative global media news towards Grameen Bank (GB), the largest microfinance organisation in the developing world, and the extent and type of annual report social performance disclosures by GB, over the nine‐year period 1997‐2005.Design/methodology/approachContent analysis instruments are utilised to analyse GB annual report social disclosure.FindingsThe study finds that GB's community poverty alleviation disclosures account for the highest proportion of total social disclosures in the period 1997‐2005. The results of this study are particularly significant in relation to poverty alleviation – the issue attracting severe criticism from the Wall Street Journal (WSJ ) late in 2001. The community poverty alleviation disclosures by GB are significantly greater over the four years following the negative news in the WSJ than in the four years before. The results suggest that GB responds to a negative media story or legitimacy threatening news via annual report social disclosures in an attempt to re‐establish its legitimacy.Originality/valueThis paper contributes to the literature because in the past there has been no research published linking global media attention to the social disclosure practices of major organisations in developing countries.
Deconstructing local government performance and infrastructure measurement
Authors: Pilcher Robyn 
Published: July 2009

PurposeThis paper revisits the debate regarding myriad measurement bases and begins a new discussion within a public sector environment. It does this by considering the under‐researched technical aspect of measurement within Neely et al.'s measures design template framework.Design/methodology/approachUsing the full population from Australia's largest state, New South Wales (NSW), the annual reports of all local councils were analysed over a seven‐year period. In addition, interviews were conducted with a sample of councils representing all geographical areas of the state.FindingsUnder the auspices of the modified Neely et al.'s measures design template, additivity problems associated with valuing infrastructure, property, plant and equipment (IPPE) were found to result in the production of unreliable performance indicators – in this case, the capital expenditure ratio (CER).Research limitations/implicationsThe limitations include the research using an untested model; local councils in only one Australian state and one performance indicator analysed. Future research will examine the behavioural aspects of local councils as a result of being judged on an inappropriate indicator.Originality/valueThis paper considers two research issues – the imposition of private sector ideas to public sector entities and problems associated with combining myriad measurement bases to produce performance indicators used for decision making in local government. By introducing the CER as an exemplar within Neely et al.' measures design template, problems associated with combining myriad measurement bases to produce performance indicators used for decision‐making provide an unique insight into local government reporting.
Business process modeling with information integrity
Authors: Khurana Reema , Mandke Vijay V. 
Published: July 2009

PurposeThis paper aims to discuss the idea that businesses, for survival in the market, need a competitive edge. This edge can be achieved by focusing on business processes as informational work (IW) systems rather than physical work systems and then to focus on achieving information integrity. In order to achieve this aim the strategy should be to model a business process to achieve both operational and goal integrity. An analytical framework for the same is to be described.Design/methodology/approachThe paper uses an analytical approach. First a literature survey is conducted to find out whether the business process models being followed currently are sufficient to give a competitive edge to business. Subsequently, the information integrity approach is introduced and a framework is suggested to model the business processes.FindingsThe main findings of the paper are that the current business processes which are physical in nature need to be perceived as information oriented processes. Moreover, these IW systems need to process information with integrity. The paper explains the concept of information integrity in a detailed way by covering all aspects of the same, namely identification of business process as a multistage information system, explanation of information as a function of recipient, suggesting a structure of a good business process model, identifying the criticality of information integrity for business competitive advantage and listing the emerging information integrity requirements.Originality/valueThe paper adds value because it analytically puts forth the complete check list of activities for business process modeling with information integrity.
Managers' and end‐users' concerns on innovation implementation
Authors: Lin Frank , Tapie Rohm C.E. 
Published: July 2009

PurposeThe purpose of this paper is to understand whether differences also exist between managers and end‐users regarding critical success factors (CSFs) of enterprise resource planning (ERP) systems implementation in China as well as among the counterparts in US and Chinese companies.Design/methodology/approachA pharmaceutical company in China that implemented an ERP system recently, similar to the one identified in Amoako‐Gyampah's study, is identified for this paper. A field survey accompanied by interview was used to collect data on seven CSFs that have been identified in the literature on technology acceptance and diffusion and that are consistent with Amoako‐Gyampah's study for comparison purposes.FindingsThe results of this paper confirm the results of Amoako‐Gyampah's study, which demonstrates that significant differences of seven CSFs of the implementation of ERP systems do exist in the perception of managers and end‐users. It further shows that both managers and end‐users of Chinese companies rate all seven factors lower than do their US counterparts. The understanding of these differences reveals the current stage of the progress of ERP implementation in China, namely that ERP implementation is not perceived as positively by Chinese managers and end‐users as it is by their counterparts in the USAResearch limitations/implicationsFor researchers, this paper provides a foundation for further investigation of the reasons for such differences among different groups and individuals as well as different cultures.Practical implicationsUnderstanding the differences that exist in the perceptions of different groups within an organization and the nature of these differences can help implementers develop appropriate change management mechanisms – such as training, communication, and others – to improve the chances of successful ERP implementation.Originality/valueThis paper confirms the previous CSFs research findings in a Chinese pharmaceutical company setting that there are significant differences of CSFs in ERP implementation between managers and end‐users. It further compares the differences of these CSFs with their US counterparts.
Project types of business process management
Authors: Bucher Tobias , Winter Robert 
Published: July 2009

PurposeThe purpose of this paper is to explore project types (PTs) of business process management (BPM). PTs are a key concept to describe development situations in situational method engineering (SME). SME acts on the assumption that generic methods need to be adapted to the specifics of the development situation in which they are to be applied.Design/methodology/approachThe paper draws on results from an empirical analysis directed at the identification of design factors of and realization approaches to BPM. It extends an earlier study through the inclusion of new data points that allow for the derivation and characterization of PTs. To this end, multivariate data analysis techniques such as regression analysis, factor analysis, and cluster analysis are applied. Albeit inherently behavioral, the research described in the paper constitutes an important foundation for subsequent design research (DR) activities, in particular for the engineering of situational methods.FindingsThe analysis suggests that there are three major and two minor PTs that characterize development situations of BPM. The common ground of the three major PTs is that they are characterized by a common target state, in this paper denoted as individualist realization approach to BPM. When compared to other realization approaches, this approach is characterized by high maturity and high customization requirements for process management.Research limitations/implicationsThe gain in insight into the PTs of BPM is particularly useful for the engineering of situational methods aimed at the implementation and advancement of process‐oriented management within real‐world organizations. However, there are some research limitations/implications for further research: the empirical results are derived from a relatively small data set. The PTs identified in the present contribution therefore need further validation. In order to complete the proposed scenario structure for BPM, a taxonomy of complementary context types needs to be identified, too.Practical implicationsMany methods to support BPM or particular aspects thereof have been proposed and discussed. A major shortcoming of most of these methods is that they claim to be of universal validity. SME acts on the idea that there is no “one‐size‐fits‐all” method. Instead, generic methods need to be adapted to the specifics of the development situation in which they are to be applied. The proposed PTs represent a starting point to enable the engineering of situation methods for BPM.Originality/valueThe research results of this paper are useful for the construction of methods in the field of BPM which can be adapted to specific development situations.
Revisiting learning outcomes from market led ICT outsourcing
Authors: Choudhuri Bhaskar , Maguire Stuart , Ojiako Udechukwu 
Published: July 2009

PurposeToday's global business is heavily dependent on information and communication technology (ICT). The reality for most organisations is that the rate of technology change has been extremely fast. To cope with these changes, some organisations are committing a large amount of resources. Such challenges make it difficult for some companies to invest in ICT, resulting in a need to re‐think their business models. One such approach which has proved popular over the last few years is to outsource ICT. However, not all ICT outsourcing projects have been totally successful. The paper aims to explore various constructs in ICT outsourcing.Design/methodology/approachThe aim is achieved by conducting studies on 11 ICT outsourcing projects within the service sector.FindingsIn future, customers will be looking for value‐added services while focusing less on outsourcing as a cost‐cutting exercise. There is also an added pressure on the customers and vendors to ensure that the original business case to justify outsourcing is robust.Research limitations/implicationsThe research is conducted with a limited sample of ICT outsourcing projects. For this reason, many of the conclusions in this paper are generalisations. Further research will need to be conducted in order for the lessons that emerge to be applicable across a wider business perspective.Originality/valueThe paper takes a longer term perspective on the interface between customers and vendors in outsourcing projects. However, globally, this sector is very fluid and it is crucial that organisations understand the complexity of the relationships. This paper does not specifically seek to add to the existing body of knowledge on ICT outsourcing, but rather it serves as an opportunity to reflect on the full complexity of ICT outsourcing.
The influence of business process management and some other CSFs on successful ERP implementation
Authors: Žabjek Damijan , Kovačič Andrej , Indihar Štemberger Mojca 
Published: July 2009

PurposeEnterprise resource planning (ERP) systems have become imperative for companies in order to be competitive in a turbulent and highly competitive business environment. Unfortunately, the success rate of ERP implementations is very low, which was cited in many researches and a majority of authors have reported up to 90 percent failure rate. Therefore, new empirical studies are more than necessary to validate companies' contributions to the increase of the success rate of ERP implementation, which was the primary reason for this investigation. The main goal of this paper is to stress the impact of business process management (BPM) and some other critical success factors (CSFs) on successful ERP implementations.Design/methodology/approachThe paper details an empirical investigation combined with a confirmatory approach using structural equation modeling.FindingsThe hypotheses confirm the impact of top management support, change management, and BPM on successful ERP implementation. These factors have a positive impact on successful ERP implementation and should be treated as very important in ERP systems implementation projects. The results also support the importance of top management perception (MP): if they consider BPM as a basis of business change, this contributes to a strong and positive influence on successful ERP implementation.Research limitations/implicationsOther CSFs, also required for successful ERP implementations are not covered in this paper. The sample of companies used in this study is limited only to one country, and the aspect of chief information officers (CIOs) should not be omitted either, because other CIOs might have answered the questionnaire in a different way.Practical implicationsCompanies should treat BPM as a basis of business change and therefore increase its usage in order to increase a possibility for a successful ERP implementation. Although the ERP implementation is not the most efficientper se, its effectiveness on business performance can be greater.Originality/valueContributions of the paper are important for both practitioners and researchers. The paper will provide a very few specific factors and findings which are useful for companies when planning to implement ERP systems, and should not be omitted. From theoretical standpoints the most CSFs in ERP implementations can be combined, which are dispersed in the literature, and thus facilitate or somehow even stimulate other researchers in further investigations of those factors, which are still not defined enough or investigated.