bluuebunny/crossref_metadata_2025_split huggingface dataset:
Strategic management accounting: how far have we come in 25 years?
Authors: Langfield‐Smith Kim 
Published: February 2008

PurposeThe purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA).Design/methodology/approachEmpirical papers which have directly researched SMA and prior review papers of the adoption and implementation of SMA or SMA techniques are reviewed. As well as assessing the extent of adoption of SMA and the reasons underlying an apparent low adoption rate, the role of accountants in adopting and implementing SMA is considered. Finally, the success or otherwise of SMA is discussed.FindingsSMA or SMA techniques have not been adopted widely, nor is the term SMA widely understood or used. However, aspects of SMA have had an impact, influencing the thinking and language of business, and the way in which we undertake various business processes. These issues cut across the wider domain of management, and are not just the province of management accountants.Research limitations/implicationsThere is limited value in conducting future surveys of the adoption and implementation of SMA or SMA techniques. Rather, the focus should be on how SMA‐inspired techniques and processes diffuse into general practice within organizations.Originality/valueTwenty‐five years after the term strategic management accounting was first introduced in the literature, this paper brings together disparate literature and provides a broad assessment of the “state‐of‐the‐art” of strategic management accounting to inform researchers and practitioners.
Enterprise culture and accountancy firms: new masters of the universe
Authors: Sikka Prem 
Published: February 2008

PurposeThis paper aims to argue that enterprise culture is producing negative effects. Companies and major accountancy firms are increasingly willing to increase their profits through indulgence in price fixing, tax avoidance/evasion, bribery, corruption, money laundering and practices that show scant regard for social norms and even laws.Design/methodology/approachThe paper locates business behaviour within the broader dynamics of capitalism to argue that hunger for higher profits at almost any cost is not constrained by rules, laws and even periodic regulatory action.FindingsThe paper uses publicly available evidence to show that accountancy firms are engaged in anti‐social behaviour. Evidence is provided to show that in pursuit of higher profits firms have operated cartels, engaged in tax avoidance/evasion, bribery, corruption and money laundering.Practical implicationsThe paper seeks to bring the anti‐social activities of accountancy firms under scrutiny and thus extend possibilities of research in social responsibility, ethics, accountability, claims of professionalism, social disorder and crime.Originality/valueIt is rare for accounting scholars to examine predatory practices of accounting firms. It shows that predatory practices affect a variety of arenas and stakeholders.
“A True Account”
Authors: Evans Steve 
Published: February 2008

PurposeThe purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.Design/methodology/approachThe methodology takes the form of a prose article and accompanying fictional poem.FindingsAccounting conferences gather many different voices and points of view, but with a degree of commonality in themes.Research limitations/implicationsThe paper encourages the use of creative expression to represent areas of research and enquiry.Originality/valueA review of some of the proceedings of a major conference is structured in a novel manner, combining the use of the cento (a composite, “found” poem) with prose.
Measuring the three process segments of a customer's service experience for an out‐patient surgery center
Authors: Wicks Angela M. , Chin Wynne W. 
Published: February 2008

PurposeThe purpose of this research is to develop an alternative method of measuring out‐patient satisfaction where satisfaction is the central construct. The Gap Model operationalized by SERVQUAL is widely used to measure service quality. However, the SERVQUAL instrument only measures expectations (resulting from the pre‐process segment of the service experience) and perceptions (resulting from the post‐process segment). All three segments should be measured. The lack of proper segmentation and methodological criticisms in the literature motivated this study.Design/methodology/approachA partial least squares (PLS) approach, a form of structural equation modeling, is used to develop a framework to evaluate patient satisfaction in three service process segments: pre‐process, process, and post‐process service experiences.FindingsResults indicate that each process stage mediates subsequent stages, that the process segment is the most important to the patient and that the antecedents have differing impacts on patient satisfaction depending where in the process the antecedent is evaluated.Research limitations/implicationsOnly one out‐patient surgery center was evaluated. Patient satisfaction criteria specific to hospital selection are not included in this study.Practical implicationsResults indicate what is important to patients in each service process segment that focus where ambulatory surgery centers should allocate resources.Originality/valueThis study is the first to evaluate patient satisfaction with all three process segments.
Pessimism and hostility scores as predictors of patient satisfaction ratings by medical out‐patients
Authors: Costello Brian A. , McLeod Thomas G. , Locke G. Richard , Dierkhising Ross A. , Offord Kenneth P. , Colligan Robert C. 
Published: February 2008

PurposeThe purpose of this research is to determine whether a pessimistic or hostile personality style adversely affects satisfaction with out‐patient medical visits. Many patient and health care provider demographic characteristics have been related to patient satisfaction with a health care encounter, but little has been written about the association between patients' personality characteristics and their satisfaction ratings.Design/methodology/approachAn eight‐item patient satisfaction survey was completed by 11,636 randomly selected medical out‐patients two to three months after their episode of care. Of these, 1,259 had previously completed a Minnesota Multiphasic Personality Inventory (MMPI). The association of pessimism and hostility scores with patient satisfaction ratings was assessed.FindingsAmong patients who scored high on the pessimism scale, 59 percent rated overall care by their physicians as excellent, while 72 percent with scores in the optimistic range rated it as excellent (p=0.003). Among the hostile patients, 57 percent rated their overall care by physicians as excellent, while 66 percent of the least hostile patients rated it as excellent (p=0.002).Originality/valuePessimistic or hostile patients were significantly less likely to rate their overall care as excellent than optimistic or non‐hostile patients.
The role of understanding customer expectations in aged care
Authors: Leventhal Leib 
Published: February 2008

PurposeThe purpose of this paper is to argue that understanding and exceeding customer expectations in the aged care services is more complex than other health services and general services because of the multiple stakeholders and additional intimacies that exist.Design/method/approachThe author first explores expectation theory and how it links to customer behaviour and then discusses confirmation/disconfirmation theory.FindingsThe author builds an argument that aged care service providers must understand consumer needs and expectations so that customer satisfaction is generated.Originality/valueExploring patient and relative expectation and satisfaction in different theoretical contexts.
Patient claims and complaints data for improving patient safety
Authors: Jonsson Pia Maria , Øvretveit John 
Published: February 2008

PurposeThe purpose of this paper is to describe patient complaints and claims data from Swedish databases and assess their value for scientific research and practical health care improvement.Design/methodology/approachThe article first describes previous research into patient claims and similar schemes. It then presents three types of data on patient claims and complaints in Sweden: data generated by the Patient Insurance Fund, the Medical Responsibility Board and the Patients' Advisory Committees and considers methodological issues in using the data.FindingsThe databases' value is problems related to spontaneous reporting, which makes it difficult to know how much the data correspond to general injury rates and health care patterns. Another issue is the balance between the size of study materials and the timeliness, e.g. when diagnosis‐specific analysis requires data pooling over several years in order to reach adequate case numbers. Adjustment for confounders not present in the databases, e.g. data on hospital case‐mix, may add to difficulties using the data in comparative analyses of safety performanceResearch limitations/implicationsThe databases' safety analysis and quality improvement value depends on understanding their function, data collection method and their limitations as a source of data about the true incidence and prevalence of injuries and safety problems.Originality/valueThis is the first thorough review of the possibilities and limitations associated with the use of claims and complaints data in health care research and improvement.
Evaluating hospital service quality from a physician viewpoint
Authors: Hensen Peter , Schiller Meinhard , Metze Dieter , Luger Thomas 
Published: February 2008

PurposeThe purpose of this research is to show that referring physicians play a strategic role in health care management. This study aims to evaluate the perception of hospital services by referring physicians and clinicians for quality improvement.Design/method/approachReferring physicians in private practice and hospital clinicians at a large dermatology academic department providing inpatient and outpatient services at secondary and tertiary care levels were surveyed to determine their perceptions of service quality. A comparative questionnaire survey was established to identify improvement areas and factors that drive referral rates using descriptive and inferential statistics.FindingsReferring physicians' (n=53) and clinicians' (n=22) survey results concordantly revealed that timely and significant information about hospital stay as well as accessibility to hospital staff are major points for improvement. Significant differences between both samples were found with respect to inpatient services and patient commendation. Clinicians tended to rate their services and offerings higher than referring physicians (p=0.019). Geographic range was correlated with the frequency of patient commendation (p=0.005) and the perception of friendliness (p=0.039). The number of referred patients was correlated with medical reports' informational value (p=0.042).Research limitations/implicationsAlthough the study has a limited sample size it appears that surveying physicians' perspectives is an essential tool for gathering information about how provided health care services are perceived.Originality/valueSurvey results should be useful for continuous quality improvement by regular measuring and reporting to executive boards. Hospitals should pay careful attention to their communication tools, particularly medical reports.
Want to, need to, ought to: employee commitment to organizational change
Authors: Turner Parish Janet , Cadwallader Susan , Busch Paul 
Published: February 2008

PurposeThis study aims to focus on the role of employee commitment in the success of organizational change initiatives. The authors seek to propose and test a model that delineates antecedents and consequences of affective, normative, and continuance commitment to organizational change.Design/methodology/approachData were collected via online survey from employees working in a large not‐for‐profit organization. A total of 191 responses (32 per cent) were obtained. The hypothesized model relationships were tested using structural equation modeling.FindingsThe results demonstrate that the antecedents: fit with vision, employee‐manager relationship quality, job motivation, and role autonomy all influence commitment to change (C2C). Notably, affective commitment, which in turn influences employee perceptions about improved performance, implementation success, and individual learning regarding the change, had the greatest impact.Research limitations/implicationsLimitations that could lead to future research include three primary issues. First, the data were collected from one organization. Second, data were collected at one point in time. Third, the proposed model is far from exhaustive. Other antecedents to C2C could include risk acceptance, organizational culture, and/or leadership style.Practical implicationsIn addition, given affective commitment to change (AC2C) has the greatest influence on outcomes such as implementation success and improved performance, the antecedents of AC2C warrant management's attention. If managers can influence AC2C through such factors as those proposed here, outcomes such as individual learning, perceived implementation success, and perceived improved performance will be influenced.Originality/valueThe paper integrates two models evaluating employee reactions to change, an under researched area, to help uncover ways to improve the success of change initiatives.
Seeking regenerative work in the post‐bureaucratic transition
Authors: Kira Mari , Forslin Jan 
Published: February 2008

PurposeThis aim of the paper is to explore regenerative work supporting employees' personal development and, thus, sustainable coping capacity in the post‐bureaucratic transition.Design/methodology/approachA comprehensive literature review was carried out to build a theoretical framework on regenerative work. Two case studies with an interpretative, action research approach provide empirical examples. Qualitative semi‐structured interviews and participative observations were carried out.FindingsThe case studies indicate that the regenerative potential of work is threatened by the unbalanced nature of the post‐bureaucratic transition. Confined bureaucratic work is changing into more complex and boundaryless post‐bureaucratic work. However, organizational practices are still founded on the bureaucratic mentality emphasizing impersonality, pre‐planning, and rigid top‐down use of power. Post‐bureaucratic work realities exist in bureaucratic work organizations; the clashes between the two mentalities lead to human resources consumption rather than their regeneration.Research limitations/implicationsAs the paper is founded on only two case studies, further research should be carried out on the inconsistencies between the nature of work and organizational practices regulating work.Practical implicationsThe paper outlines alternative post‐bureaucratic approaches to organizing; post‐bureaucratic organizational values and structures are depicted, employees' autonomy and interconnectedness are discussed as the elements of a post‐bureaucratic organization.Originality/valueIt is shown how the post‐bureaucratic transition proceeds in an unbalanced manner such that daily work activities are more influenced by the post‐bureaucratic approach while the solutions for organizing still rely on the bureaucratic mentality. The proposed theoretical model on regenerative work outlines the kind of work experiences leading to employees' sustainable well‐being.
The dark tower
Authors: Barner Robert 
Published: February 2008

PurposeTo provide a descriptive case study showing how the construction of drawings as visual metaphors can help work groups “give voice” to their emotional reactions to organizational change events, and provide groups with a vehicle for interpreting and framing their experience of organizational change.Design/methodology/approachA seven‐person focus was asked to construct a drawing that would serve as a visual metaphor for conveying the group's reaction to ongoing organizational changes within their company. Following this construction, the group engaged in a self‐interpretation of their metaphor.FindingsThe work group's feelings regarding organizational change were encapsulated in visual metaphor of “dark tower”; a metaphor of which revealed that team members shared several strong, negative emotions regarding the organizational change event. A review of how the group's changes in metaphor construction evolved over three successive drawings showed how certain elements of the metaphor came to play a central role in the team's emotional expression of organizational change events.Research limitations/implicationsThis case study did not attempt to provide a comparative review of metaphor constructions across work groups, nor did it include the use of other research methods, such as structured interviews, to confirm these findings.Practical implicationsThis study illustrates how the construction of visual metaphors can be used to help researchers gain a more in‐depth understanding of the subjective, felt experience of groups during organizational change events.Originality/valueThe group's reflections on how their successive drawings changed over the course of the construction of their metaphor sheds light on how “visual narratives” take form over time.
Individualism‐collectivism in horizontal and vertical directions as predictors of conflict management styles
Authors: Komarraju Meera , Dollinger Stephen J. , Lovell Jennifer L. 
Published: February 2008

PurposeThis study aims to examine the role of horizontal and vertical individualism‐collectivism in explaining conflict management styles.Design/methodology/approach– A total of 640 respondents completed the Rahim Organizational Conflict Inventory‐II (ROCI‐II, Form C) designed to assess five conflict management styles and the individualism‐collectivism (I‐C) scale designed to assess the vertical and horizontal aspects of individualism‐collectivism.Findings– Correlation and regression analyses provide support for a conceptual fit between cultural dimensions and conflict management styles. Horizontal and vertical aspects of individualism‐collectivism explained 5‐20 percent of the variance in the various conflict management styles. Specifically, individuals displaying an individualist orientation (horizontal and vertical) tended to give greater importance to satisfying personal needs and preferred a dominating style, rather than an obliging or avoiding style. In contrast, collectivists (horizontal and vertical) seemed more likely to sacrifice personal needs for the sake of the group and preferred an integrating style. Further, horizontal collectivists were more likely to prefer an obliging style and vertical collectivists an avoiding style of conflict management.Research limitations/implications– Generalization is limited to college student samples from the USA.Practical implications– Organizations could provide training programs to sensitize employees to their specific cultural orientations and their preferred conflict management styles. In addition, employees could learn to switch between styles depending on the situation, issue, or relationship within which the conflict is taking place.Originality/value– Highlights the importance of sensitizing employees to their cultural orientation and preferred conflict management style; raises the possibility of training them to develop alternate styles.
Multilevel effects of conflict management preferences on satisfaction with group processes
Authors: Sun Park Hee , Park Mijeang 
Published: February 2008

PurposeThis research aims to examine the relationship between conflict management in the workplace and member satisfaction in work groups at both individual and group levels.Design/methodology/approachThe objectives were achieved by surveying 135 Korean teachers in 28 kindergartens, treating them as small work groups. A multilevel modeling technique was used to examine the impact of conflict management preferences on individual satisfaction with group processes.FindingsFor the cooperation style of conflict management, individual‐level preference and group‐level similarity in preference were related positively to individual satisfaction with group processes. Individual‐level preference and group‐level similarity in preference for the avoidance style, however, did not significantly influence individual satisfaction with group processes. It was also found that the positive relationship between individual preference for the cooperation style and satisfaction with group processes was stronger with less variation (i.e. greater similarity) in group‐level preference for the cooperation style and with greater variation (i.e. less similarity) in group‐level preference for the avoidance style. Research limitations/implications – No causality can be established between conflict management style preferences and satisfaction with group processes. Only two styles of conflict management were assessed with a small number of measurement items.Originality/valueThe study shows how useful a multilevel examination of conflict management style preferences and satisfaction with group processes can be for conflict research.
Dispute resolution patterns and organizational dispute states
Authors: Poitras Jean , Le Tareau Aurélia 
Published: February 2008

PurposeThe purpose of this paper is to explore the influence of conflict management on conflicts at work. Design/methodology/approach – A total of 148 post‐graduate students in management responded to a questionnaire online. Two cluster analyses were performed to identify dispute resolution patterns and organizational dispute states. Then, cross tabulation between the two clusters was performed (Pearson's chi‐square coefficient and Sommer's D statistic). Findings – Cluster analyses identified three styles of dispute resolution pattern – interest‐based, based on controlled power, and power‐based – and three different organizational dispute states: harmony, dissonance, and conflict. Finally, the influence of resolution patterns on dispute states was been confirmed by the cross tabulation. Research limitations/implications – Firstly, Ury et al.'s theoretical typology should be revised, especially for the rights‐based approach. Secondly, the results of our cluster analysis indicate that it might not be necessary to measure the emotional and behavioral dimension of conflict separately. Thirdly, our research confirms the impact of conflict management on conflicts at work. Practical implications – The results show that dispute resolution patterns have a non‐negligible influence on organizational conflict states. In order to increase the likelihood of a harmony state, an interest‐based dispute resolution pattern should be adopted. Originality/value – First, the statistical technique used – cluster analysis – is somewhat innovative. Secondly, this research shows that dispute resolution patterns may affect organizational dispute states.