bluuebunny/crossref_metadata_2025_split huggingface dataset:
Developing a consensus definition of supply chain management: a qualitative study
Authors: Stock James R. , Boyer Stefanie L. 
Published: October 2009

PurposeWithout the adoption of a uniform agreed upon definition of supply chain management (SCM), researchers and practitioners will not be able to “advance the theory and practice” of the discipline. An integrated definition of SCM would greatly benefit researchers' efforts to study the phenomenon of SCM and those practitioners attempting to implement SCM. This paper aims to address these issues.Design/methodology/approachUsing the qualitative analysis software NVivo, this study examines 166 definitions of SCM that have appeared in the literature to determine important components of an integrated definition of SCM.FindingsThree broad themes of SCM are identified, including: activities; benefits; and constituents/components. An encompassing definition of SCM is developed from the qualitative analysis of these definitions.Research limitations/implicationsWhile a large number of SCM definitions have been included in the research design, there may be additional definitions that are excluded given the very large number of SCM publications.Practical implicationsA consensus definition of SCM will allow researchers to more precisely develop theory and practitioners to identify the scope and boundaries of SCM.Originality/valueThis paper is the first attempt to include a large number of SCM definitions for the purpose of developing a consensus definition of the concept. Previous literature has included only a subset of published SCM definitions.
The role of competence in initiating the transition from products to service
Authors: Bjurklo Margareta , Edvardsson Bo , Gebauer Heiko 
Published: October 2009

PurposeThe aim of this paper is to suggest a new competence‐based framework for describing and analysing the initiation of the transition of goods‐dominant companies to service providers. The paper seeks to illustrate the relevance of the new framework in an empirical study of a knowledge‐intensive mechanical engineering company.Design/methodology/approachA single‐case study of the world's leading maker of tool steel forms the empirical basis for the paper. A study based on a qualitative research methodology, involving inductive inquiry and a field study over six years focusing on “narratives from the field” was conducted.FindingsNew competencies are needed to initiate the transition from products to service and to manage service‐based offerings. The findings are summarised in two categories. The first, “customer value socialisation”, refers to the sharing of experiences and knowledge among employees. The second, “customer value management”, refers to management's ability to encourage employees to create value‐in‐use for the customers.Originality/valueThe study contributes to the literature by: focusing on issues related to competence (rather than organisational structures and strategy); identifying “customer value socialisation” and “customer value management” as the important dimensions for engendering competence in employees; and introducing the concepts of “unfreezing”, “movement”, and “refreezing,” into the management of the necessary cultural change that must accompany the transition.
Retail service dynamics in a rural tourism community
Authors: Hurst Jessica L. , Niehm Linda S. , Littrell Mary A. 
Published: October 2009

PurposeThe purpose of this paper is to focus on the use of retail customer service as a value added component and potential success strategy for rural tourism retailers. More specifically, service quality expectations and perceptions as a means for segmenting tourism markets are to be examined.Design/methodology/approachData were collected using a case study methodology in an established rural tourism community. Local customers, tourist customers, and retailers participated in the study. A canvassing approach was employed for administering a hand‐delivered, self‐report survey that examined parallel sets of service quality expectations and perceptions among the three groups, along with service satisfaction outcomes (i.e. retailer loyalty and purchase intentions). Descriptive analysis, factor analysis, t‐tests, and regression analysis were conducted.FindingsLocal and tourist customers' prior expectations for retail service quality were similar; however, local and tourist customers' post‐experience service quality perceptions differed significantly. A modified version of the SERVQUAL scale represented two service quality perception constructs important to local customers and retailers and one service quality perception construct for tourist customers.Research limitations/implicationsGeneralizability of findings may be limited as the in‐depth study was conducted within a single rural tourism community in Iowa.Practical implicationsThe study sheds light on service quality perception dimensions that are salient to local customers, tourist customers, and retailers. Results aid in the development of customer relationship management strategies for both local and tourist customers and enhanced competitive options for rural tourism retailers.Originality/valueFindings provide baseline information regarding customer relationship management strategies aimed at establishing rural tourism retailer sustainability by simultaneously meeting service expectations and enhancing service perceptions for local and tourist customers.
Natural convection flow of non‐Newtonian power‐law fluid from a slotted vertical isothermal surface
Authors: Hossain Anwar , Subba Reddy Gorla Rama 
Published: October 2009

PurposeThe paper's aim is to investigate the natural convection flow of an Ostwald‐de Waele type power law non‐Newtonian fluid past an isothermal vertical slotted surface.Design/methodology/approachThe Keller‐Box method is used to solve the governing boundary layer equations for the natural convection flow of an Ostwald‐de Waele type power law non‐Newtonian fluid past an isothermal vertical slotted surface.FindingsAs the slip parameter increases, the friction factor increases whereas the heat transfer rate decreases. Owing to increase in the value of the Prandtl number, Pr, there is decrease in the value of the skin‐friction coefficient, and augmentation of heat transfer rate. As the viscosity index n increases, both the friction factor and the heat transfer rate increase.Research limitations/implicationsThe analysis is valid for steady, two‐dimensional laminar flow of an Ostwald‐de Waele type power law non‐Newtonian fluid past an isothermal vertical slotted surface. An extension to three‐dimensional flow case is left for future work.Practical implicationsThe method is useful to analyze perforated plates and wire netting such as perforated wings in order to reduce the drag by suction of the boundary layer, filtration or air‐conditioning.Originality/valueThe results of this study may be of interest to engineers interested in heat transfer augmentation and drag reduction in heat exchangers.
A numerical investigation of developing flow and heat transfer in a curved pipe
Authors: Nobari M.R.H. , Amani E. 
Published: October 2009

PurposeThis article aims to study numerically three dimensional developing incompressible flow and heat transfer in a fixed curved pipe.Design/methodology/approachA projection algorithm based on the second order finite difference method is used for discretizing governing equations written in the toroidal coordinate system.FindingsThe effects of curvature and governing non‐dimensional parameters consisting of Reynolds, Prandtl, and Dean numbers on the flow field, entrance length, and heat transfer are studied in detail. The numerical results indicate that the entrance length depends only on the Reynolds number for the curvature ratios greater than 1/7 and therefore, Dean number is not a pertinent parameter in this range.Research limitations/implicationsFor heat transfer analysis, two different thermal boundary conditions, i.e. constant wall temperature and constant heat flux at the wall are implemented. The results are calculated for the Dean numbers in the range of 76‐522 and for the two prandtl numbers of 0.5 and 1.Practical implicationsThe results can be used in designing heat exchangers, piping systems, and cooling of gas turbine blades.Originality/valueThe numerical results obtained here concentrate on the detailed investigation of flow and temperature field at the entrance region by a quantitative analysis of hydrodynamic and thermal entrance length. The effects of different thermal boundary conditions and different inlet profiles on the flow and temperature fields are studied in the circular curved pipe for the first time.
Studying preparedness in teaching hospitals affiliated to Iran University of Medical Sciences, 2006
Authors: Shojaei Parisa , Reza Maleki Mohammad , Bagherzadeh Rafat 
Published: October 2009

PurposeHospitals are all required to be prepared against crisis, while according to studies, most hospitals are not prepared enough to encounter disaster problems. Therefore, each hospital should have an established programme to face earthquake and other catastrophes. This paper aims to investigate this issue.Design/methodology/approachThis descriptive study was carried out in teaching hospitals of Iran University of Medical Sciences. Data collection was done using a checklist including general information, as well as information on demography, security, supplies and equipment, evacuation and communication. This procedure was done through observation and interview with hospital managers, etc. and the data were analyzed by SPSS software.FindingsIn the hospitals four dimensions of planning were studied and the following mean scores were obtained. On security, Hazrat Rasul hospital scored the highest (88.4) while Navab Safavi, Haftome Tir and Ali Asghar hospitals scored the lowest (51.4). On supplies and equipment, Navab Safavi and Haftome Tir hospitals obtained the highest score (66.6) and Hasheminejad, Shafa Yahyaeian, Firoozgar and Hazrat Rasul hospitals got the lowest score (60.0). On evacuation, Hazrat Rasul and Haftome Tir hospitals scored the highest and lowest respectively (64.2), (47.0). On communication, Hasheminejad hospital scored the highest (63.2) while Firoozgar hospital scored the lowest (36.6). In general from among ten hospitals under study the most and the least prepared hospitals were Hazrat Rasul and Navab Safavi respectively (65.65), (54.3).Originality/valueThe paper shows that most hospitals under study were not prepared enough against crisis and communication is found to be the weakest aspect although it is regarded as a basic principle in planning. Hazrat Rasul hospital was well prepared against crisis due to its disaster plan.
Promoting connectedness through whole‐school approaches: a qualitative study
Authors: Rowe Fiona , Stewart Donald 
Published: October 2009

PurposeSchool connectedness, or a sense of belonging to the school environment, is an established protective factor for child and adolescent health, education, and social well‐being. While a comprehensive, whole‐school approach that addresses the school organisational environment is increasingly endorsed as an effective approach to promote connectedness, how this approach creates a sense of belonging in the school environment requires systematic in‐depth exploration. This paper aims to address these issuesDesign/methodology/approachThis study examines the influence on school connectedness of a whole‐school approach to promote health in school, using a qualitative case study method. Three school communities in Southeast Queensland, Australia, are investigated as case studies in order to formulate a theoretical model of how health promotion approaches can build school connectedness.FindingsThis study finds that a health promotion approach builds school connectedness by encouraging a “whole‐school” orientation designed to foster interaction among members of the entire school community. Specific activities that promote interaction are school‐wide activities involving the entire school community and, at the classroom level, “whole‐class” activities in which students and staff work together on activities that create links between the two groups, such as collaborative curriculum planning. The “whole‐school” emphasis on partnerships between staff and students and parents is also important, particularly with its focus on initiating and sustaining school‐community partnerships.Originality/valueThe findings are important, since they validate a whole‐school approach to building school connectedness and address an important gap in the literature about how to promote school connectedness and thereby protect the well‐being of children and adolescents.
Youth empowerment for the most vulnerable
Authors: Mohajer Nicole , Earnest Jaya 
Published: October 2009

PurposeThis paper aims to review global adolescent empowerment programmes and develops and proposes a model that can be used with vulnerable adolescents. The model reflects theory and experience drawn from the literature.Design/methodology/approachThe review is a synthesis of articles on empowerment theory, models and programme evaluations. Literature is selected and critiqued that reflects aspects of empowerment as described by Freire or relating to empowering models that could be generalised and related specifically to vulnerable adolescent programmes. Vulnerable adolescents within the context of this paper have been identified as those experiencing social, economic, cultural or physical disadvantage.FindingsThe findings document that empowerment programmes do not fully integrate the theory or pedagogy of empowerment as described by Freire. In most cases the goals of empowerment programmes, when stated, do not reflect the transformative or social action aspects of empowerment theory. Nevertheless there are sufficient examples of successful empowerment programmes with marginalised populations to warrant more rigorous application and evaluation of empowerment theory with this population in a variety of social settings. The relationship between the facilitator and participants and the development of critical consciousness are two vital aspects of empowerment theory that are unexplored and need further study.Research limitations/implicationsMany empowerment programmes for vulnerable adolescents in resource‐poor countries have not been evaluated or have not been published. Lack of consistency in the use of terminology and evaluation also makes it difficult to compare studies.Originality/valueThis paper proposes a model of empowerment that could be effective in addressing the health needs of marginalised adolescents and is based on theory and field experiences.
Uncovering the corporate‐knowledge gap
Authors: Clarke Mary 
Published: October 2009

PurposeArgues that organizations carrying out regular, customized assessments of all their employees are best placed to know when to promote staff. Such assessments can also help managers to make more accurate and informed decisions about redundancies.Design/methodology/approachHighlights the reasons that many organizations allow a “knowledge gap” to develop about their employees, describes the ways in which these can prove costly to organizations, and explains how the knowledge gaps can be closed.FindingsReports that 26 percent of UK workers' time is spent unproductively, with 1.3 days of every week spent doing things that do not deliver productive results. One in four employees does not understand certain aspects of the job role.Practical implicationsReveals that improving employees' understanding of what their job roles truly entail would eradicate expensive mistakes, boost productivity levels, improve efficiency and increase employee confidence.Originality/valueProvides information that is particularly valuable for organizations contemplating redundancies.
Organizational politics: problem or opportunity?
Authors: Marques Joan 
Published: October 2009

PurposeAsserts that organizational politics are inevitable, but questions whether this should always be viewed as a disadvantage.Design/methdology/approachCompares various definitions of organizational politics, some of the factors that give rise to organizational politics, and how the individual and the organization as a whole can use organizational politics to their advantage.FindingsAdvises each aspiring employee to try to find out the real culture of the organization he or she seeks to enter. Reveals that an outstanding employee may not thrive in an organization where his or her supervisor feels threatened. Counsels employees to find a mentor who is well placed in the organizational hierarchy. Examines the importance of personal chemistry in building relationships.Practical implicationsHighlights the limits of what equal‐opportunities legislation can achieve.Originality/valueExplores the importance of the “fiefdom” syndrome in the modern workplace.
Revisiting the expectations gaps after 15 years
Authors: Brown Rhoda 
Published: October 2009

PurposeThe purpose of this paper is to introduce the theme of this edition and to draw out the issues raised by the papers.Design/methodology/approachThe editorial provides a context for the subject and examines some of the issues in auditing that have developed over the period since Journal of Applied Accounting Research (JAAR) was first published.FindingsThe editorial highlights the difficulty with some academic research and calls for a wider remit in auditing and accounting research in line with JAAR's editorial policy.Originality/valueThe editorial raises issues which are relevant both to academic and practitioner accountants and allows the reader to consider what research work may be possible and is required.
Modelling issues in the relationship between audit and non‐audit fees
Authors: Adelopo Ismail 
Published: October 2009

PurposeThe purpose of this paper is to examine modelling issues in the research of the relationship between audit and non‐audit fees by comparing the outcome of a single‐equation model of fees to the results of simultaneous equation model (SEM) of these interactions for a sample of UK listed companies and also by exploring the benefits of using a panel data approach.Design/methodology/approachThe paper is an empirical analysis of audit and non‐audit fees for a sample of 2,072 UK companies. Three types of models, single linear equation, SEM and panel data, are compared and the strengths and weaknesses of each discussed.FindingsThe results indicate possible mis‐specification in the single linear equation model and the potential for simultaneous equation basis in the SEM. The panel data analysis confirms the findings of prior literature that there is a relationship between audit and non‐audit fees but statistically insignificant.Research limitations/implicationsThe implication of these findings is that previously published findings on audit fees, which used single equation, may have overstated the case for a relationship between audit and non‐audit fees due to problems in the econometric models.Practical implicationsThe issues addressed in this paper are very pertinent to a better understanding of the role of the auditor in the corporate environment. In particular, the findings are relevant to the debate on auditor independence and corporate governance.Originality/valueThe study contributes to knowledge of the behaviour of audit fees and non‐audit fees, cross‐sectionally and through time and the most appropriate models for describing that behaviour.
Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process
Authors: DiGabriele James A. 
Published: October 2009

PurposeThe purpose of this paper is to determine if there is a level of agreement among accounting academics, auditors, and forensic accountants that the current environmental framework created by regulatory and standard setting bodies appears to require a merger of common ground between forensic accounting and auditing.Design/methodology/approachA survey in the USA is conducted for a random sample of accounting academics, forensic accounting practitioners, and auditors questioning if the addition of forensic accounting proficiency should be part of an auditor's skill set to increase the probability of detecting fraud.FindingsThe results indicate that forensic accounting has a place in the audit process and that auditors may need to add some of these skills as the market for audits have changed.Research limitations/implicationsThe limitation of the current paper which is inherent to survey research is non‐response bias. The only way to evaluate this is to test late responses and compare them to earlier results. There are no significant differences. Future research in this area should progress to experimental designs using foundational forensic procedures in a simulated audit setting to ascertain the success and the proper implementation of these skills in finding financial statement fraud.Practical implicationsThis paper will increase auditor awareness of the importance of the acquisition of foundational forensic accounting skills that will enhance the likelihood of fraud detection.Originality/valueProfessions evolve by way of regulatory, political, and social responses. Although there are some distinct differences between forensic accountants and auditors in the USA, there is enough common ground to answer the call for auditors to be more mindful of finding fraud. This paper intends to draw attention to the fact that foundational forensic accounting skills may represent a paradigm shift for professional skills in the accounting markets.
Does the expectation of finding deficiencies impact internal audit work?
Authors: Schneider Arnold 
Published: October 2009

PurposeThe main purpose of this paper is to examine whether the source of an expectation of finding deficiencies – the audit committee, the chief executive officer, or the internal auditor's own assessment – affects the time budgeted by internal auditors for that audit area.Design/methodology/approachThe approach used is a behavioral experiment where audit planning decisions are made by internal auditors for three hypothetical scenarios.FindingsThe paper finds that the source of the expectation makes a difference in some cases. In particular, internal auditors allocate more time when the expectation of deficiencies results from a self‐assessment than when it comes via communication from an audit committee member. The paper also finds that internal auditors do not generally increase audit time budgets if initial audit procedures find no reportable deficiencies when deficiencies are expected to be found.Research limitations/implicationsInternal auditors typically obtain more information about an audit scenario than is provided in the research questionnaire. As well, economic incentives such as being fired for making poor planning decisions are absent in the paper.Practical implicationsThe results imply that the reliability of an expectation about deficiencies is more influential than the authority of the source.Originality/valueNo prior research study has addressed the issue of whether the source of an expectation of finding deficiencies affects the time budgeted by internal auditors for that audit area.