bluuebunny/crossref_metadata_2025_split huggingface dataset:
Financial accounting regulations and organizational change: a Habermasian perspective
Authors: Kamal Hassan Mostafa 
Published: September 2008

PurposeThis paper seeks to understand the role of financial accounting regulations in a less developed country in transition, Egypt. It explores the social, political as well as economic contexts that underlie the processes of setting the Egyptian Financial Accounting Regulations (EFAR) in a harmony with International Accounting Standards (IASs).Design/methodology/approachThe paper is based on in‐depth interviews and an analysis of documents. It relies on Habermas' notions of society's lifeworld, institutional steering mechanisms and systems in order to link the changes in EFAR to the changes in the wider social, political and economic contexts wherein organizations operate. The paper also explores the role of EFAR, as “regulative” or “constitutive” steering mechanisms, throughout two longitudinal episodes; starting with the beginning of socialism and extending to liberalism.FindingsThe paper finds that the EFAR have had a constitutive tendency during the Egyptian transformation towards a market‐based economy. Although there are remarkable changes in political philosophy in Egypt, the regulators' motivations and the processes of the accountancy profession that mobilized the formulation of EFAR in harmony with IASs, those regulations were acted upon to constitute organizational members' values, norms and knowledge in order to overcome the persistence of the socialist accounting practices. The regulations were also aimed at enhancing professional conduct and, at same time, increasing organizational members' adherence to the processes of privatization as a part of a wider movement towards transparency, democracy, full disclosure and liberalisation.Research limitations/implicationsThe paper emphasises the interface between a macro social transformation and micro organizational responses in order to understand the role of EFAR. However, it does not stress how the actual implementation of those regulations is implicated at a micro organizational change level. Furthermore, the paper covers a timeframe – 1952 to 2000 – that extends from the start of socialism extending to liberalism. Although the IASs are now known as International Financial Reporting Standards (IFRS), the paper covers a period in which such IFRS were not applicable in Egypt.Originality/valueThe paper contributes to the understanding of the social, political as well as economic role(s) of financial accounting regulations in a transitional country during that country's transformation towards the market economy.
Costing, funding and budgetary control in UK hospitals
Authors: Robson Neil 
Published: September 2008

PurposeThe purpose of this paper is to trace the changes in accounting practice in UK hospitals, focussing on costing, funding and budgetary control, and to place more recent accounting changes in their historic context.Design/methodology/approachThe paper is largely chronological and draws from previous research by the author and other secondary sources, both of which are supplemented by reference to government publications, accounting practitioner journals and public records.FindingsThe paper argues that contrary to many implicit assumptions in academic accounting studies, our accounting ancestors promoted, and sometimes used, accounting data in pursuit of similar objectives to those advocated in the twenty‐first century. But, although cost information “evolved”, within its historical context, the process of establishing standard costs was slow and sometimes controversial, and the use of such information for funding hospital activity was avoided. In addition, the history of accounting reform in UK hospitals is one littered with disappointing results.Originality/valueThe paper provides an historical context to more recent accounting reforms in UK hospitals and suggests that the long history of “problems” documented in the paper may provide some cautionary counsel to contemporary accounting reformers.
Special issue on public sector reform and accounting change: guest editorial note
Authors: Mellett Howard , Ryan Christine 
Published: September 2008

PurposeThe purpose of this paper is to introduce and review the papers contained in this special issue on accounting and organizational change in the public sector and reflects on their key themes and findings.Design/methodology/approachThe paper draws on general desk research and the papers in this special edition.FindingsThis paper finds that there is a variety of valid research approaches that can usefully be employed to investigate accounting change in the public sector.Practical implicationsThis paper concludes that accounting change is more likely to achieve the objectives set for it if there is a high degree of local involvement in its implementation.Originality/valueDrawing together a collection of papers that investigate the important topic of the involvement of accounting in organizational change.
Organizational diagnosis: the role of contagion groups
Authors: Bissell Byron L. , Keim Jeanmarie 
Published: September 2008

PurposeThe purpose of this paper is to propose a model for conducting an organizational assessment/diagnosis.Design/methodology/approachThe model provides practitioners with a method to identify the breakdown(s) in the organizational system that is motivating a significant number of individuals to manifest dysfunctional organizational behaviors.FindingsWhen organizational systems are dysfunction, stress levels increase among employees. Following increased stress, individuals create a contagion group that, if not addressed, can interfere with achieving the organization's mission.Practical implicationsThe information is readily applied to real‐world settings for those who are facing dysfunction within organizations and has repeated been successful.Originality/valueThis paper provides a perspective on consulting with dysfunctional organizations that combines the expertise of psychologist and business consultants. It provides information to those in the working in the field and academics seeking new models to test.
Heterogeneous effects of heterogeneity
Authors: Lanza Andrea , Pellegrino Antonella , Simone Guiseppina 
Published: September 2008

PurposeThe aim of the paper is to test the Heterogeneity Construct as a second‐order construct determined by dimensions expressing the resource utilization process carried out by firms, and to test the different impacts of Heterogeneity sub‐dimensions on firm's performance.Design/methodology/approachAfter collecting data on the machine tools industry, two models are tested by Lisrel. The first model is a second order confirmatory model. The second one is a structural model testing the causal relations between Heterogeneity components and Performance.FindingsIt is found that Heterogeneity is a second order construct, whose dimensions differently contribute to firm performance: two of them positively and a third dimension negatively.Research limitations/implicationsLimitations of the study refer to single industry used, limited sample size, and single respondents. Even if the sample size is low, it allows to run the model and to estimates results. The single respondent bias is mitigated by interviewing managers involved in the resource utilization process. Future research could improve our comprehension of the heterogeneity construct by testing the model in other industries.Practical implicationsBy discovering the different effect of the Heterogeneity dimensions on firm performance, we provide some useful implications for managers involved in the resource utilization process. To reach a competitive advantage, firms should orient their decisions to leverage on “contextuality” and “complexity”, while mitigating the effect of “intertwinedness”.Originality/valueStudies in the strategic management field of study measure Heterogeneity by using single variables. This paper fills in this gap by providing a measure of the Heterogeneity construct on a multidimensional basis, showing the different role played by each dimension on firm performance.
The Spiritual Rule
Authors: Marques Joan F. 
Published: September 2008

PurposeThe purpose of this paper is to review the phenomenon of moral principles as they have been adopted over time. The paper specifically reviews the Golden Rule, and the subsequently formulated Platinum Rule. While the value of both these rules is underscored, the paper also reviews their weaknesses in light of our new millennium awareness of increased globality and ensuing interconnectedness. The paper makes a statement that even moral principles that have been around for centuries, may have to be reevaluated in light of changed circumstances, and conclusively presents “The Spiritual Rule,” a principle that eliminates the risk of excessive arbitrariness, and calls for consideration of all life on earth in every decision we make.Design/methodology/approachThis paper is a conceptual paper, reflecting on two existing principles that influence the way human beings, and therefore managers as well, make their decisions in general. The author first briefly reviews both principles (or “rules”), subsequently analyzes their weaknesses in light of contemporary developments, and ultimately introduces a new principle, the spiritual rule, thereby drawing on supporting statements various researchers and authors with in‐depth consideration of modern days' developments in human interaction.FindingsWhen one wants to engage in “good business” in these and future days, one can no longer merely focus on a one‐on‐one perspective, or limit ourselves to the stakes of only two parties. There are greater interests at stake and there are larger groups of people involved in our decisions. Individualism has proven its merit, but so has collectivism. The awareness that is dawning upon us these days is that no extreme is of lasting benefit to all of us. A well‐considered blend of various strategies, resulting from openness to other ways of thinking, is the enlightened behavioral paradigm in and outside of the workplace.Practical implicationsThere are many complicated theories out there about how leaders should make their decisions. However, what works best is a simple guideline that can be used in all situations and environments and that is based on the realization that human beings are first and foremost interconnected spiritual entities. This paper addresses this need and identifies the important practical considerations that leaders will need to include in their decisions.Originality/valueThe paper's unique contribution is to offer a moral principle that incorporates the spiritual dimension in every area of decision‐making. The three considerations presented in this paper, reduction of selfish reflections, reduction of unjust assessments of other's wishes, and reduction of harm to the welfare of our planet, are on target with the trends toward global interconnectedness and encourage leaders to consider the value of implementing and maintaining the spiritual rule.
From smart and corporate to urban and edgy
Authors: Burke Maria 
Published: September 2008

PurposeThis paper aims to address issues surrounding the revitalising of organisations in turbulent environments.Design/methodology/approachThe paper contains a discussion of relevant issues and presentation of research which considers how leaders today are choosing to function in a very uncertain environment, that of higher education.FindingsThe characteristics of urban and edgy organisations were all found to be evident in the leaders style in higher education. However, it was identified that this type of leadership rests on two critical axis–Knowledge management (shared and open) and the overarching style of leadership (empowerment and encouragement).Research limitations/implicationsThis work is introductory and used a small sample as a pilot–further more extensive work is needed in this area.Practical implicationsThis paper has introduced the idea of a new label for organisations which find themselves to be so full of diversity and differences that they can be characterised as being “on the edge” of danger–yet these organisations have found a way to be something which is separate from that of the urban character–important, flexible, dynamic, and playing a central role in development of new ideas.Originality/valueThe contribution made to the discipline of leadership is the introduction of a new way of looking at organisation–the work offers new ways of looking at established ideas, through new lenses which may assist leaders and all who work in large organisations.
Integration and knowledge sharing: transforming to long‐term competitive advantage
Authors: Lin Ming‐Ji James , Chen Chih‐Jou 
Published: September 2008

PurposeThe purpose of the study is to examine the influence of internal integration and external integration on three types of shared knowledge (shared knowledge of internal capabilities, customers, and suppliers) and whether more leads to superior firm innovation capability and product competitive advantage.Design/methodology/approachThe paper draws on results from a large‐scale survey. The empirical data used in the study comprises of 245 high technology firms in Taiwan. This study applies the confirmatory factor analysis to examine the reliability and validity of the measurement model, and the structural equation modeling (SEM) to investigate the hypotheses and research model.FindingsThe results show that internal integration and external integration significantly influence shared knowledge of internal capabilities, customers and suppliers among new product development (NPD) team members. The results also indicate that team members' shared knowledge enable the firm to improve innovation capability and new product competitive advantage.Research limitations/implicationsAs the data used in the study was cross‐sectional, the causal relationships and the sustainability of firm and product innovative performance cannot be easily captured. Future research can examine how factors of individual traits, organizational characteristics, and external environmental factors may influence the shared knowledge and product competitive advantage.Practical implicationsThis study emphasizes the importance of the firm's integration to utilize and share knowledge of internal capabilities, customers and suppliers effectively. Besides, the relationships among internal/external integration, shared knowledge, firm innovation capability and product competitive advantage may provide a clue regarding how firms can manage integrations and promote knowledge‐sharing culture to sustain their firm innovation capability and product competitive advantage.Originality/valueAs only little empirical research has been conducted on the impact of internal/external integration on the firm's innovative capability and product competitive advantage through shared knowledge, the empirical evidence reported here makes a valuable contribution in this highly important area.
The managing director and the development of dynamic capabilities
Authors: Schlemmer Frank , Webb Brian 
Published: September 2008

PurposeThis research aims at examining the role of the managing director in the development of dynamic capabilities at SMEs.Design/methodology/approachThe paper used a mixed‐methods approach and conducted case studies at 13 SMEs. The primary sources of data were semi‐structured interviews, which were supplemented by quantitative data from a postal survey and content analysis of the companies' websites.FindingsThe paper suggests that managing directors “enact” in the development of dynamic capabilities, if they believe that dynamic capabilities are a source of competitive advantage. If they do not appreciate the importance of dynamic capabilities they can get trapped in a vicious circle.Research limitations/implicationsThis research focuses especially on small firms, and it is unlikely that the findings can be applied to large firms.Practical implicationsThe key managerial implication is the threat of a vicious circle if the development of dynamic capabilities is neglected.Originality/valueThis paper draws the dynamic capabilities framework and the enactment concept together, suggesting that managerial decisions and behavior affect dynamic capabilities at an organizational level, which then drives firm performance.
Asymmetry, heterogeneity and inter‐firm relationships
Authors: Papadopoulos Andrew , Cimon Yan , Hébert Louis 
Published: September 2008

PurposeThe purpose of this paper is to organize the theoretical landscape surrounding explanations of the impact asymmetry and heterogeneity on inter‐firm relationships, especially alliances.Design/methodology/approachA conceptual framework integrating the resource‐based view, transaction cost economics and industrial organization is put forth to better understand asymmetry and heterogeneity in alliances.FindingsIt is argued that low asymmetry and low heterogeneity are best addressed from an industrial organization perspective. Transaction cost economics best explains alliances in high asymmetry and low heterogeneity situations while the resource‐based view is most appropriate for high heterogeneity and low asymmetry alliances. In the case of high asymmetry and high heterogeneity, the tension between the resource‐based view and transaction costs economics is reconciled.Research limitations/implicationsResearchers gain an original re‐framing of the theoretical landscape that will assist in generating new insights for future theory development.Practical implicationsThe paper lays the ground for new research directions while leaving practitioners with a better understanding of the lenses through which they should examine their firms' cooperative endeavours.Originality/valuePrevious literature seldom addressed the categorization of various theoretical approaches along the notions of asymmetry and heterogeneity in inter‐firm relationships.
Identification of prognostic biomarkers in gastric cancer using endoscopic biopsy samples
Authors: Yamada Yasuhide , Arao Tokuzo , Gotoda Takuji , Taniguchi Hirokazu , Oda Ichiro , Shirao Kuniaki , Shimada Yasuhiro , Hamaguchi Tetsuya , Kato Ken , Hamano Tetsutaro , Koizumi Fumiaki , Tamura Tomohide , Saito Daizo , Shimoda Tadakazu , Saka Makoto , Fukagawa Takeo , Katai Hitoshi , Sano Takeshi , Sasako Mitsuru , Nishio Kazuto 
Published: September 2008

Endoscopic biopsy prior to chemotherapy provides an opportunity for studying biomarkers to predict the overall survival in gastric cancer patients. This prospective study was performed to identify prognostic biomarkers in patients with unresected gastric cancer. Fifty‐nine cases of chemotherapy‐naive metastatic gastric cancer were enrolled in this study. A microarray analysis was performed using 40 biopsy samples to identify candidate genes whose expressions might be correlated with the overall survival. After adjusting for clinical covariates based on a multivariate analysis, the identified genes were validated using real‐time reverse transcription polymerase chain reaction (RT‐PCR) analysis in 19 independent validation samples. Ninety‐eight candidate genes whose expression levels were significantly correlated with the overall survival were identified using a microarray analysis based on a proportional hazards model (P < 0.005). Multivariate analysis was performed to assess 10 of these genes, and the results yielded a statistical significance level for DACH1 and PDCD6. We further evaluated these two genes in independent samples using real‐time RT‐PCR and found that lower mRNA expression levels of PDCD6 were correlated significantly with a poor overall survival. We identified PDCD6 as a prognostic biomarker in patients with unresected gastric cancer using endoscopic biopsy samples. Our PCR‐based single gene prediction strategy successfully predicted the overall survival and may lead to a better understanding of this disease subgroup. (Cancer Sci 2008; 99: 2193–2199)
Competitor‐free space mediates non‐target impact of an introduced biological control agent
Authors: MESSING RUSSELL H. , WANG XIN‐GENG 
Published: September 2008

Abstract 1. Enemy‐free space has been shown to mediate host shifts in herbivores, but this has not previously been documented in parasitoids. Also, natural enemies shown to maintain host shifts have always been from higher trophic levels, rather than competitors.2. In Hawaii, an Australian parasitoid (Diachasmimorpha tryoni) of medflies that loses competition contests to a subsequently introduced Asian parasitoid (Fopius arisanus) has shifted its realised host range to attack non‐target gall flies on lantana.3. The present study demonstrates experimentally that D. tryoni reproduction is: (i) lower on medflies in coffee when F. arisanus is present than when it is absent; (ii) higher in gall flies on lantana than on medflies in coffee, when F. arisanus is present; and (iii) higher in medflies on coffee than in gall flies on lantana, when F. arisanus is absent. This meets Berdegue et al.’s (Ecological Entomology, 21, 203–217, 1996) three conditions to confirm the importance of enemy‐free space.4. In the field, F. arisanus is abundant on medflies, whereas D. tryoni is rare on medflies, but is the dominant parasitoid of lantana gall flies.5. Competitor‐free space is thus shown to be a key mechanism maintaining an apparent host shift by an introduced biocontrol agent onto a non‐target species.
Climate change drives speciation in the southern rock agama (Agama atra) in the Cape Floristic Region, South Africa
Authors: Swart Belinda L. , Tolley Krystal A. , Matthee Conrad A. 
Published: September 2008

AbstractAim  Vicariance has played a major role in the evolution of the southern rock agama, Agama atra (Reptilia: Agamidae), and it is hypothesized that habitat shifts will affect small‐scale patterns of gene flow. The Cape Floristic Region (CFR) is known for high levels of diversity and endemism; thus we set out to investigate whether genetic structuring of CFR populations of A. atra corresponds to regional environmental shifts.Location  Cape Fold Mountains and the Cape Floristic Region of South Africa.Methods  The phylogeographical structure of 116 individuals of A. atra was determined by making use of 988 characters derived from two mitochondrial DNA fragments (control region and the NADH dehydrogenase subunit 2 coding region, ND2). Most animals originated from the CFR, but to gain a better understanding of the processes and patterns of dispersal within the species, 17 additional specimens from outside the CFR were also included and analysed in a phylogenetic context.Results  Parsimony and Bayesian analyses revealed four distinct CFR clades (Cape clades) associated with geography. Phylogenetic analyses suggest that populations of A. atra in the CFR region are not entirely isolated from other populations, because some individuals from outside the CFR were nested within the four main Cape clades. The combined mitochondrial DNA data set revealed 59 distinct haplotypes in the CFR. Analysis of molecular variance (amova) confirmed the high degree of genetic structure among the Cape clades, with more than 75% of the genetic variation found among the geographical areas. A spatial amova suggested that a ‘central clade’ originally defined as one of the four Cape clades may contain several additional populations. The main cladogenesis of A. atra within the CFR is estimated to have taken place c. 0.64–2.36 Ma.Main conclusions  Agama atra shows at least four distinct genetic provinces within the CFR region, which highlights the conservation importance of this biologically diverse area. The dates of separation among the clades coincide well with the documented Pleistocene climate fluctuations, which might have contributed towards the isolation among lineages; the congruent genetic structure of A. atra with other CFR taxa further supports vicariance as a main isolating factor.