bluuebunny/crossref_metadata_2025_split huggingface dataset:
Sarbanes‐Oxley: how far does it reach? An exploratory study in South East Asia
Authors: Herz Paul , McGurr Paul 
Published: June 2007

PurposeIn response to corporate scandals the USA issued the Sarbanes‐Oxley Act to promote corporate responsibility for financial reporting. Some see the impact of the US legislation crossing borders and influencing the nature of financial reporting in other countries. The purpose of this paper is to investigate whether or not there have been increases in transparency in non‐US financial markets, specifically in South East Asia, suggesting a ripple effect as a result of the Sarbanes‐Oxley Act.Design/methodology/approachThe study examines the audited financial statements of 92 South East Asian companies issued before and after the Sarbanes‐Oxley legislation to note any significant increase in transparency. As a proxy for transparency, the study examines the number of footnotes included in audited financial statements.FindingsThe results indicate a statistically significant increase in the number of footnotes in the positive direction. Because of this increase, a changing trend of increased transparency is suggested in South East Asia.Originality/valueIn 2002 the USA passed the Sarbanes‐Oxley Act to promote corporate responsibility for financial reporting. Some see this US legislation creating a ripple effect on financial reporting in other countries. The findings of this study suggest a changing trend of increased transparency in financial reporting in South East Asia. Although this trend cannot be directly attributed to the effects of the Sarbanes‐Oxley Act, it appears to be related to a larger, more transcendent worldwide reform movement towards increased corporate responsibility and financial reporting to which the Sarbanes‐Oxley Act appears to have served as a catalyst.
Personal and interpersonal skills
Authors: Whitefield Despina , Kloot Louise 
Published: June 2007

PurposeThe definition of individual generic skills is problematic, despite the pressure for the development of such skills during accounting degrees coming from government and employers. This study aims to present definitions to allow academics to establish a point of reference when designing accounting curricula to encompass such skills.Design/methodology/approachThe skill classification of explicit curriculum content is straightforward, and is undertaken by using content analysis to record objectives and/or tasks that are clearly stated in the curriculum documents. The classification of implicit skills was developed by setting, as clearly as possible, internal criteria that are used to determine whether a task embodied a particular behavioural skill.FindingsThe results show that not all 22 personal and interpersonal skills which should be developed during an accounting degree, according to the Australian professional accounting bodies, are in fact developed. The higher order and difficult skills of: think creatively and innovatively; handle conflict; handle challenges; handle change and empathy are not present in either the explicit or implicit curricula.Originality/valueConcepts and understandings of many of the behavioural skills are abstract and a range of interpretations exists. Although the definition of each skill presented in this study is not as extensive or exhaustive as a lexicographer's compilation, this study is unique in that it offers clearer and more acceptable definitions for accounting educators to use than has previously been available.
Perceptions of the certified public accountants by accounting and non‐accounting tertiary students in Japan
Authors: Sugahara Satoshi , Boland Gregory 
Published: June 2007

PurposeThis study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path decision.Design/methodology/approachThis study is the first such research in Japan that has been conducted to investigate students' perception of various factors regarding the accounting profession and CPA. The data used in this study were collected via questionnaires completed by students who were studying at the undergraduate and graduate levels in large Japanese universities. From approximately 200 universities offering accounting courses in Japan, this study mainly selected universities where students were contemplating a career in the accounting profession. The results of the questionnaire were then quantitatively analyzed.FindingsThe results indicated significant differences in several factors of perceptions toward the CPA between accounting students and non‐accounting students. These results create various implications that need to be addressed in order to reverse the current situation of the problematic unpopularity towards the accounting sector in Japan.Originality/valueAs this is the first accounting education paper produced in Japan on this topic the results will inspire educators and the CPA to re‐think the way in which they market accounting as a profession to potential students.
How do the Chinese management accountants cope with changes from a planned economy to a market economy
Authors: Ji Xu‐dong , Lu W. , Aiken M. 
Published: June 2007

PurposeSince the Chinese government implemented its reform and open‐up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in the new economic environment and absorbed new ideas into their own practices. This paper also discusses the differences between the current Chinese management accounting system and the management accounting systems used in the western countries, and the obstacles in implementing western management accounting systems in China.Design/methodology/approachBoth field study and survey approaches were used in this project. Six selected Chinese enterprises were visited. A questionnaire was distributed to all accountants in these companies.FindingsThis paper has found that the main obstacle for implementation of western methods is not political sensitivity, but the extent of technical constraints. The management information system (MIS) is under development in most Chinese enterprises, while the essential data for using western techniques, such as activity‐based costing, cannot be collected easily in the current situation. Nevertheless, changes in management accounting can be seen in some areas, such as the quality of products being promoted; the use of the responsibility accounting; and profitability as the key criterion for selecting investment projects.Originality/valueThis paper provides a comprehensive study about Chinese management accounting systems. The findings in the study will help western investors to be better prepared if they have set up a business in China or are going to enter the Chinese market.
Age is no barrier to wanting to look good: women on body image, age and advertising
Authors: Borland Helen , Akram Selina 
Published: June 2007

PurposeMost fashion advertising in the UK uses and targets young, slim women (and/or men). The purpose of this paper research is to ask whether this approach is relevant and appropriate to older women, who make up a large and growing segment of the market, and who generally have more disposable income to spend on clothes.Design/methodology/approachAdapted qualitative techniques were used to examine two groups of women, one younger and one older. The Contour Drawing Rating Scale was used to examine the women's self‐image and the ideal size they perceived models should be. Triadic Sorting with laddering interviews revealed how the women perceived some recent adverts.FindingsAlthough the older women, on the whole, were larger than the younger women, they displayed a greater level of satisfaction and contentment with their body's size and appearance. Both groups felt that fashion models should be larger than they are currently and the older women, in particular, felt that the advert using “normal‐sized” women was the most effective in selling product.Practical implicationsDirected towards the creators of fashion advertising and fashion retailers, this research was one of the first attempts to uncover how older women view fashion advertising. It reveals that while older women do not necessarily expect to see women of their own age in adverts they do require that the models are more reflective of “normal‐sized” women going about “normal” activities. In short, to interest them in the products being sold, they need advertising to be relevant to their everyday lives, without being condescending or resorting to escapism.Originality/valueThis paper represents one of the first research studies in the UK to explore older “normal” women and their perceptions of body‐image related to fashion advertising. It also uses specifically adapted qualitative methods to achieve its purpose.
Field of dreams: team implementations and greenfields
Authors: Becker Wendy S. 
Published: June 2007

PurposeGreenfields are new plants – typically, but not exclusively manufacturing – that belong to an existing organization. They are ideal settings for teams, but implementation of the technology and people systems during start‐up can be difficult. This review aims briefly to describe the origin of the greenfield concept, three decades of research, and recommendations for work practices that promote teams.Design/methodology/approachA total of 37 research studies evaluating greenfield operations were located, including quasi‐experiments, surveys and case studies. A brief description of the study is provided, as well as information regarding productivity and employee attitudinal and behavioral outcomes.FindingsThe paper finds that greenfields are frequently used to implement team‐based systems, with varying results. Outcomes such as productivity, quality, employee satisfaction, absenteeism and turnover are described. Research evaluating greenfields is limited due to proprietary and competitive concerns and the reluctance to discuss failures. Three broad areas in which greenfields are unique are identified and discussed in the interest of promoting future research; these include employee attitudes and behaviors, organizational culture and human resource practices.Practical implicationsA total of 24 human resource practices that support team‐based work systems in new greenfield plants are recommended and described.Originality/valueThis paper fills a void in the team literature by reviewing greenfield facilities as distinctive organizations for team‐based systems.
Identifying antecedents of virtual team collaboration
Authors: Peters Linda M. , Manz Charles C. 
Published: June 2007

PurposeVirtual teams are comprised of members who are located in more than one physical location. This team trait has fostered extensive use of a variety of forms of computer‐mediated communication that enable geographically dispersed members to coordinate their individual efforts and inputs. Perhaps even more important, however, is the reality that virtual teams need to effectively collaborate to harness their full performance capabilities in order to compete in the highly competitive environments of contemporary organizations. This paper seeks to address the topic of virtual team collaboration from a “back door” perspective by identifying conditions that need to be present in order for it to effectively occur.Design/methodology/approachThis paper looks at how the depth of relationships, trust, and shared understandings among the team members feed into a team's collaborative ability, based on a thorough review of the literature. It also examines the interrelationships among these factors while suggesting that each of these antecedents is important and that the existence of one without the others results in a suboptimal collaboration model.FindingsUsing the theoretical and conceptual underpinnings presented, a model of virtual team collaboration is developed.Originality/valueThe paper has suggested that developed relationships, shared understanding, and trust serve as important antecedents of virtual collaboration. This raises the possibility that organizations can help create a context for team members to achieve increased levels of virtual collaboration by focusing on these potentially important factors. This, in turn, may promote subsequent innovation and performance.
Islamic work ethic in Kuwait
Authors: Ali Abbas J. , Al‐Kazemi Ali A. 
Published: June 2007

PurposeTo investigation the centrality of islamic work ethic (IWE) in the lives of managers in Kuwait and provide a useful insight into the nature of work environment and organizational culture.Design/methodology/approachThe participants were 762 managers randomly selected from government and private sectors. Among participants 50 per cent were female; 73 per cent were Kuwaitis. Two measures were used: IWE and Loyalty scales. Correlation analysis and one‐way multivariate analysis along with frequency distribution were used to analyze the data.FindingsThe results indicated that managers scored high on IWE and loyalty scales. There was a positive high correlation between the two measures. Demographic and organizational variables had significant influence on managerial orientations. In particular, it was found that expatriates scored higher than Kuwaiti managers on both IWE and loyalty and men scored relatively higher than women on IWE.Practical implicationsBased on findings specific implications related to work environment, strengthening work involvement, and enhancing organizational loyalty were identified. Furthermore, the interplay of tradition and economic prosperity and their impact on IWE were briefly examined.Originality/valueThe paper highlights not only the importance of work ethics in a relatively rich country but also provides a useful insight into the linkage between IWE and loyalty and the changing nature of work in a country that has recently experienced profound social and economic changes.
The cultural value of resilience: the Singapore case study
Authors: Low Kim Cheng Patrick 
Published: June 2007

PurposeThe purpose of this paper is to highlight that Singaporeans are adopting the value of continuous effort and being resilient. Several explanations are put forth on why Singaporeans are resilient. That being the case, Singapore companies can also be said to be resilient.Design/methodology/approachInterviewing method.FindingsInfluenced by its geography, history and the value of achievement, Singaporeans and Singapore Companies are adopting “continuous effort” and “are being resilient” as the value they work and live by. Goal‐oriented, they do their homework, plan their work before plunging and work their plan.Research limitations/implicationsLimitation: time and costs constraints, otherwise more interviewing sessions could have been held. Future research, if a budget permits, can employ more inteviewers.Practical implicationsBeing resilient is an advantage, it can also lead to strengthen the Republic's economy. In business, being resilient is vital since it gives the people the necessary fighting power. However, it is said that any culture is dynamic, and events may change perceptions and values, and hence, a highlight on whether Singaporeans are, in fact, “becoming softer” is also discussed.Originality/valueThe article provides a new/continuing perspective on cultural value of resilience in Singapore.
Service quality assessment: a comparison of Turkish and German bank customers
Authors: Yavas Ugur , Benkenstein Martin 
Published: June 2007

PurposeThe study first seeks to determine the underlying configurations of service quality perceptions between Turkish and German bank customers and then tries to ascertain the extent of cross‐cultural congruence.Design/methodology/approachSamples of Turkish and German bank customers serve as the study setting. Usable responses were obtained from 156 Turkish and 226 German customers.FindingsResults show that the underlying configurations of service quality items decompose into three factors for both groups. The extent of congruence between the two groups is strong.Research limitations/implicationsReplications among other samples are needed to validate the current findings.Practical implicationsThe overall consistencies between the Turkish and German consumers suggest that a standardized approach is feasible for multinational banks operating in the two countries.Originality/valueThe factor congruency technique was employed to determine the extent of similarities and disparities between the two groups. Emergence of cross‐cultural similarities carries implications for bank managers.
A structured approach for the assessment of system availability and reliability using Monte Carlo simulation
Authors: Crespo Marquez Adolfo , Iung Benoît 
Published: June 2007

PurposeThis paper proposes a method to model and assess the availability and reliability of a system when numerous factors such as system complexity, wide range of failure modes, environment, and sustainability may influence system behaviour.Design/methodology/approachThe approach for reliability/availability study is using continuous time stochastic simulation (Monte Carlo simulation) and is based on seven steps for covering logical phases from system description to simulation result discussion. The feasibility and benefits of this approach are shown in a case study on cogeneration plant.FindingsOwing to the factors influencing the system behaviour, the opportunity to carry out system availability/reliability assessment through analytical models will be many times very restrictive. Thus a general approach to this problem is proposed based on Monte Carlo (stochastic) simulation. The simulation of the system's life process will be carried out in the computer, and estimates will be made for the desired measures of performance. The simulation will then be treated as a series of real experiments, and statistical inference will then be used to estimate confidence intervals for the performance metrics.Practical implicationsIndividuals, companies as well as society in general are becoming more and more dependent on increasingly complex technical systems. Moreover, failure of these complex systems often causes a major loss of service with potentially serious consequences (i.e. critical risk). Thus their dependability with its facets such as reliability, availability, safety has become an important issue. For example, the ability of reliability/availability assessment of such systems is invaluable in industrial domains. Indeed reliability/availability assessment is used for various purposes such as maintenance strategy selection, maintenance planning, production planning, risk and cost evaluations. To face with this complexity, the existing analytical models are not well adapted to carry out system modelling and assessment due mainly to assumptions that are difficult to validate. This paper looks into this issue by proposing a generic approach based on Monte Carlo (stochastic) simulation.Originality/valueThe Monte Carlo simulation method allows one to consider various relevant aspects of systems operation that cannot be easily captured by analytical models. The utilisation of this method is growing for the assessment of overall plants availability and the monetary value of plant operation.
Basis pursuit‐based intelligent diagnosis of bearing faults
Authors: Yang Hongyu , Mathew Joseph , Ma Lin 
Published: June 2007

PurposeThe purpose of this article is to present a new application of pursuit‐based analysis for diagnosing rolling element bearing faults.Design/methodology/approachIntelligent diagnosis of rolling element bearing faults in rotating machinery involves the procedure of feature extraction using modern signal processing techniques and artificial intelligence technique‐based fault detection and identification. This paper presents a comparative study of both the basis and matching pursuits when applied to fault diagnosis of rolling element bearings using vibration analysis.FindingsFault features were extracted from vibration acceleration signals and subsequently fed to a feed forward neural network (FFNN) for classification. The classification rate and mean square error (MSE) were calculated to evaluate the performance of the intelligent diagnostic procedure. Results from the basis pursuit fault diagnosis procedure were compared with the classification result of a matching pursuit feature‐based diagnostic procedure. The comparison clearly illustrates that basis pursuit feature‐based fault diagnosis is significantly more accurate than matching pursuit feature‐based fault diagnosis in detecting these faults.Practical implicationsIntelligent diagnosis can reduce the reliance on experienced personnel to make expert judgements on the state of the integrity of machines. The proposed method has the potential to be extensively applied in various industrial scenarios, although this application concerned rolling element bearings only. The principles of the application are directly translatable to other parts of complex machinery.Originality/valueThis work presents a novel intelligent diagnosis strategy using pursuit features and feed forward neural networks. The value of the work is to ease the burden of making decisions on the integrity of plant through a manual program in condition monitoring and diagnostics particularly of complex pieces of plant.
Strain monitoring of railway bridges using optic fiber sensors
Authors: Zhan‐feng Gao , Yan‐liang Du , Bao‐chen Sun , Xiu‐mei Jin 
Published: June 2007

PurposeThe purpose of this article is to suggest that Fraby‐Perot optic sensor is a practical measurement gage to monitor the strain of great structures such as railway bridges.Design/methodology/approachA remote strain monitoring system based on F‐P optic fiber and virtual instrument is designed to monitor the strains of a railway bridge.FindingsThe application results show that the Fraby‐Perot optical fiber sensors can accurately measure strain and they are suitable for the long‐term and automatic monitoring. In addition, the system has several advantages over conventional structural instruments including fast response, ability of both static and dynamic monitoring, absolute measurement, immunity to interferences such as lightning strikes, electromagnetic noise and radio frequency, low attenuation of light signals in long fiber optic cables.Practical implicationsHealth monitoring of structures is getting more and more recognition all over the world because it can minimize the cost of reparation and maintenance and ensure the safety of structures. A strain monitoring system based on F‐P optic fiber sensor was developed according to the health monitoring requirements of Wuhu Yangtze River Railway Bridge, which is the first cable‐stayed bridge with a maximum span of 312 m carrying both railway and highway traffic in China. It has run stably in the monitoring field more than two years and fulfilled the monitoring requirement very well. Now the system has been transplanted successfully to the Zhengzhou Yellow Railway Bridge for strain monitoring. So the work can be referenced by other similar health monitoring projects.Originality/valueLong‐term, real‐time monitoring of strain using FP fiber optic sensors in railway bridge is an innovation. A remote strain data acquisition and real‐time processing are another character of the system. The work studied can be referenced by other structures monitoring, such as tunnel, concrete bridges, concrete and earth dams.