bluuebunny/crossref_metadata_2025_split huggingface dataset:
Quality management practices and their impact on performance
Authors: Lakhal Lassâad , Pasin Federico , Limam Mohamed 
Published: July 2006

PurposeThis paper aims to explore the relationship between quality management practices and their impact on performance.Design/methodology/approachFirst, critical quality management practices are identified and classified in three main categories: management, infrastructure, and core practices. Then, a model linking these practices and performance is proposed and empirically tested. The empirical data were obtained from a survey of 133 Tunisian companies from the plastic transforming sector.FindingsThe results reveal a positive relationship between quality management practices and organizational performance. Moreover, the findings show a significant relationship between management and infrastructure practices. In addition, the results illustrate a direct effect of infrastructure practices on operational performance and of core practices on product quality.Research limitations/implicationsThe conceptual model proposed and tested in this study can be used by researchers for developing quality management theory. In addition, this model may offer a flow chart to practitioners for effective quality management implementation.Originality/valueThe proposed model is the first one to distinguish the direct effects of infrastructure practices on performance from the indirect effects of these practices through the core practices. Besides, the use of path analysis method to study the direct and indirect relationships between quality management practices and their effect on performance dimensions.
Exploring perceived threats of CAIS in developing countries: the case of Saudi Arabia
Authors: Abu‐Musa Ahmad A. 
Published: July 2006

PurposeThe objective of this paper is to investigate the perceived threats of computerized accounting information systems (CAIS) in Saudi organizations.Design/methodology/approachAn empirical survey using a self‐administered questionnaire has been carried out to achieve this objective. Four hundred questionnaires have been randomly distributed to different types of Saudi organizations and covered seven Saudi cities. Two hundred and eight questionnaires had been collected. After excluding the incomplete and invalid responses, the study ended with 136 valid and usable questionnaires, representing a 34 percent response rate. This response rate is acceptable in this kind of empirical surveys. The collected data has been analyzed using the statistical package for social sciences (SPSS) version 12.FindingsThe survey results reveal that almost half of the responded Saudi organizations are suffering financial losses due to internal and external CAIS security breaches. The results also reveal that accidental and intentional entry of bad data; accidental destruction of data by employees; employees' sharing of passwords; introduction of computer viruses to CAIS; suppression and destruction of output; unauthorized document visibility; and directing prints and distributed information to people who are not entitled to receive are the most significant perceived security threats to CAIS in Saudi organizations.Originality/valueAccordingly, it is recommended to strengthen the security controls over the above weaken security areas and to enhance the awareness of CAIS security issues among Saudi organizations to manage the security risks and to achieve better protection to their CAIS. The results of the study enable managers and practitioners to champion information technology developments for success of their businesses.
The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity
Authors: Chan Samuel Y.S. , Leung Philomena 
Published: July 2006

PurposeRest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused on component two, ethical judgment, less research has been undertaken on the other three components. The purpose of this study is to focus on component one, ethical sensitivity, of Rest's four‐component model.Design/methodology/approachA sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and the effects of their ethical reasoning and personal factors on their ethical sensitivity.FindingsResults of this study show that accounting students vary in their ability to detect the presence of ethical issues in a professional scenario. There is no significant relationship between accounting students' ethical sensitivity and their ethical reasoning (P‐score). Accounting students characterized as “internals” are more likely to show an ability to recognize ethical issues than those characterized as “externals.” The results also indicate that an accounting ethics intervention may have positive effect on accounting students' ethical sensitivity development. Hence, an individual who possesses the ability to determine what is ethically right or wrong (high ethical reasoning) may fail to behave ethically due to a deficiency in identifying ethical issues (low ethical sensitivity) in a situation.Originality/valueWhilst much research has concentrated on ethical reasoning and ethics education to enhance the ethical conduct of accountants, it is important that the profession and researchers also direct their attention and efforts to cultivating the ethical sensitivity of accountants. The findings of this study provide additional evidence to support Rest's theory of a more comprehensive cognitive model of ethical decision‐making and suggest a more balanced research effort in evaluating the ethical development of individuals.
The effects of age and gender upon the perceptions of accounting professionals concerning their job satisfaction and work‐related attributes
Authors: Moyes Glen D. , Williams Patricia A. , Koch Bruce 
Published: July 2006

PurposeThe purpose of this paper is to investigate the effects of age and gender upon the level of job satisfaction of accounting professionals as well as examine if gender and age lead to differences in their perceptions of work‐related attributes such as advancement opportunities and relations with supervisors.Design/methodology/approachQuestionnaires were mailed to 1,000 accounting professionals and 245 useable questionnaires were received (193 were returned due to incorrect address) resulting in a 30 percent response rate. The questionnaire was designed with a six‐point Likert scale to measure the respondent perceptions concerning 78 factors that may influence their level of job satisfaction. Factor analysis with a varimax rotation reduced the 78 factors down to nine factor groups. These factors or work‐related attributes became the nine independent variables for six regression models. The sample was subdivided based by age and gender differently for each of the six regression models. The dependent variable represented the level of job satisfaction perceived by the accounting professionals surveyed.FindingsAs a result of the six regression models, the six following factors or work‐related attributes are significant to age and/or gender: job fulfillment, treatment by peers and supervisors, promotion and advancement opportunities, supervisors, gender discrimination and employee relations with coworkers. The remaining three factors or work‐related attributes are not significant with age and/or gender: amount of compensation, fringe benefits provided and amount of workload required.Research limitations/implicationsThe sample includes alumni from a private university located in a large metropolitan area on the east coast of the USA, the results are not representative of all accounting professionals. Thus, our findings cannot be generalized to the larger population of American accounting professionals.Practical implicationsEmployers can incorporate the findings of this study in their organizations to assist in improving the overall level of job satisfaction of their accounting professional employees, especially involving gender or age issues.Originality/valueThis study shows boards of directors and executive managers which specific work‐related attributes to improve for the purpose of increasing the retention rate and decreasing turnover rate of their accounting professionals in critical positions within those organizations.
Auditing, integral approach to quarterly reporting, and cosmetic earnings management
Authors: Guan Liming , He Daoping , Yang David 
Published: July 2006

PurposeThis study examines the effect of auditing and the integral approach to interim reporting on cosmetic earnings management, referred by Kinnunen and Koskela as earnings manipulative behavior to report earnings numbers to achieve key cognitive reference points represented by N×10k.Design/methodology/approachUsing Benford's Law, the analysis employs 182,278 positive quarterly earnings observations and 103,470 negative quarterly observations for all publicly listed US companies from 1993 to 2003.FindingsThe empirical results show that firms tended to engage in cosmetic earnings management in each of the four fiscal quarters. More importantly, it was found that the degree of cosmetic earnings management is significantly less severe in the fourth fiscal quarter, which is the only quarter audited, than any of the previous quarters. This result suggests that the auditor plays an important role in reducing the cosmetic earnings manipulative behavior.Originality/valueThe findings of the study add more evidence to the ongoing debate about the effectiveness of auditing in preventing earnings management.
Public diplomacy and global business
Authors: Wang Jay 
Published: July 2006

PurposeThe purpose of the article is to set the broader conceptual context for the exploration of the role of business in public diplomacy in this special issue of theJournal of Business Strategy.Design/methodology/approachThis article reviews the development of the public diplomacy concept, and point out its current gaps in light of the profound transformation in the global society. The article then discusses the linkage and relevance to the business community.FindingsThe article highlights that public diplomacy is not a unitary but a multi‐dimensional concept, and argues for selective engagement by the private sector, that is not only desirable but also feasible. The value propositions global business can bring to the process include a global world‐view, managerial practice, and communication competence and other resources. It also explains areas of public diplomacy that they may play a part in.Originality/valueThis paper provides the theoretical grounding for businesses' involvement in public diplomacy.
Legal issues for the knowledge economy in the twenty‐first century
Authors: Gayton Cynthia M. 
Published: July 2006

PurposeThe purpose of this paper is to examine legal opportunities to develop creativity and innovation in a knowledge‐based economy.Design/methodology/approachThis paper approaches legal issues from the perspective of the knowledge holder who is, more often than not, an individual in possession of some creative output that may potentially be of interest to a knowledge acquirer that is, more often than not, a business. The scope is limited to legal constraints and control mechanisms currently in use that restrict or discourage knowledge holders from achieving full creative potential, with the hope of encouraging further research on how to achieve the promise of a knowledge‐based economy. It is also limited, from a legal perspective, to US laws, with reference to a few international treaties.FindingsWhile conducting research for this paper, it was found that, although there is a plethora of technological means that attempt to codify and harness innovation and encourage creativity, some legal mechanisms may be out‐moded and cumbersome. This is not to say that existing regimes, like intellectual property law, are useless, but that they are designed to take advantage of brick and mortar inventions that have little in common with the products and services being considered for the future.Originality/valueIt is anticipated that there will be a sea‐change in traditional thought about laws relating to knowledge and rights management. Historically, knowledge holders have been at a disadvantage when negotiating with knowledge acquirers. Now that the commodity is knowledge, knowledge holders have a unique opportunity to reveal, or not, to their own advantage. The goal of this paper is to identify alternative scenarios to encourage the flow of information to the benefit of knowledge holders as well as knowledge acquirers.
Building the enterprise of the future
Authors: Murray Arthur J. , Greenes Kent A. 
Published: July 2006

PurposeThis paper sets out to describe the concept for the Enterprise of the Future, a project within the George Washington University Institute for Knowledge and Innovation. The purpose of the project is to lead the transformation to global virtual enterprise as the organization of choice for the twenty‐first century.Design/methodology/approachThis paper covers the challenges people are facing; how the enterprise of the future will address those challenges; what the enterprise of the future will look like; what research needs to be undertaken; and who will be leading the research. Concludes with a call for participation to anyone interested in transforming the very notion of what is called enterprise.FindingsThe goal is to create the capability for organizations to learn, innovate and transform at a pace equal to, or greater than, the speed of change in the marketplace. Meeting the competitive challenges which lie ahead requires major changes in the way people live, learn and work, both individually and organizationally. A significant amount of effort will be devoted to work processes, technology integration, and the knowledge workforce.Originality/valueContains useful information on the enterprise of the future.
Critical issues for knowledge management implementation at a national level
Authors: Akhavan Peyman , Jafari Mostafa 
Published: July 2006

PurposeTo date, critical success factors for designing and implementing a knowledge management system at national level for countries have not been systematically investigated. Existing studies have derived their critical success factors from companies' perspectives and have not considered the needs of a larger scale such as a country and at a national level. This paper aims to bridge this gap.Design/methodology/approachA qualitative case study technique has been used in this paper for data collection to gain insights into the topic being investigated. For that, “grounded theory” research approach has been selected, by which the collected data from real case studies (European countries) are categorized and analyzed through specific stages. The extracted concepts can demonstrate critical success factors of a knowledge management master plan at a national level.FindingsThe overall results from the real case studies were positive, thus reflecting the appropriateness of the proposed critical success factors. Also 20 concepts and one semantic network are the other findings of this research that clarify how to design and implement a knowledge management system at a national level. The semantic network shows the most important factors (concepts), their effects on one another, and their relations.Practical implicationsThe set of critical success factors can act as a list of items for countries to address when adopting knowledge management (KM). This helps to ensure that the essential issues and factors are covered during the design and implementation phase. For academics, it provides a common language for them to discuss and study the factors crucial for the success of a knowledge management master plan at a national level.Originality/valueThis study is probably the first to provide an integrative perspective of critical success factors for implementing KM level in countries. It gives valuable information and guidelines that hopefully will help governments to accomplish knowledge management through their countries.
Knowledge cities: the answer to the needs of knowledge‐based development
Authors: Ergazakis Kostas , Metaxiotis Kostas , Psarras John 
Published: July 2006

PurposeIn the new era of knowledge economy, knowledge and the processes to generate it and manage it are considered to be the most valuable assets of an organisation in the competitive business environment. Over the last years, intensive discussions have taken place about the importance of knowledge management for the whole of society, except for the business world. Today, there is a consensus among researcher and practitioner communities that the challenges facing modern societies call for development strategies that are knowledge‐based. Such strategies could enable humankind to pursue the vision of a global society in which all the basic human needs can be satisfied, while maintaining a healthy and physically attractive environment. However, general agreement has not yet been reached on which type of knowledge‐based development (KBD) strategy is the most advantageous and should be followed. This paper attempts, on the one side, through the study of current literature, to demonstrate the needs that should be fulfilled by KBD strategies and, on the other side, to justify why the relatively new concept of knowledge cities is the one that fully corresponds to these needs.Design/methodology/approachThe authors attempt to review and analyse in a coherent way the current trends regarding KBD policies as well as to examine the needs to be addressed by successful KBD strategies, based on a wide range of published works, including papers, books, reports and web sites.FindingsThe main finding is that there are many issues that contemporary KBD policies should address and that the new concept of knowledge cities fully corresponds to these needs.Research limitations/implicationsRecommended directions for further action research are presented.Originality/valueThe distinguishing feature of this study is that it shows that the concept of a knowledge city is the most appropriate and advantageous model for a KBD strategy, fully complying with and satisfying their needs.
Stealth KM: how to make KM successful in any organization
Authors: Sinclair Niall 
Published: July 2006

PurposeThe knowledge economy presents new demands for government departments and agencies to deliver improved levels of service to their clients. Citizens expect services to be delivered effectively and economically, and at the same time they expect the knowledge that government holds will be shared with them, to be part of the products government delivers. To meet this increased level of expectation, departments and agencies have begun focusing more on the need to manage their corporate knowledge with the same diligence with which they manage their other organizational assets. This article seeks to look at ways to help organizations and individuals to meet these business objectives.Design/methodology/approachThe article presents a strategy and approach for implementing knowledge management (KM) successfully in any organization, one that takes KM right back to its basics.FindingsDespite the pressure to address knowledge‐related issues, it appears that government institutions are not adopting KM as an organizational imperative. In fact some of the early KM adopters have fallen by the wayside, and the public sector in general is struggling to make the connection between its desired business outcomes and the benefits of doing KM.Originality/valueThe article examines: why governments are having a problem with KM; what can be done to make the KM connection in public sector organizations; and what comprises a winning strategy for KM programs in the public sector.
A suggested systems approach to a KM solution for improving an Internet bank's customer response
Authors: Calabrese Francesco A. , Remshard Jo Ann 
Published: July 2006

PurposeThe Institute for Knowledge and Innovation at the George Washington University advocates “theory to practice – a continuum” in the University's knowledge management (KM) graduate programs. At the practice end, guidelines for “eight easy steps to a KM system for improving business performance” were initiated as a tool for their students in the Fall of 2000. Aims to address the issues surrounding this.Design/methodology/approachThis paper applies the eight step guidelines to a hypothetical internet bank to create a knowledge collaborative environment and integrated repository to improve the effectiveness of the bank's customer response team function.FindingsCorrelating changes in business processes to take advantage of benefits from a collaborative knowledge sharing environment can be enhanced using a systems approach to tie the knowledge facets to the enterprise's purpose for being. Employees will more readily accept changes in their work habits if there are clearly defined processes that assist in getting improved results with subsequent positive performance recognition for the employee. Managers will more readily embrace KM if a clear “cause and effect” trail leads to overall improved effectiveness fostering the enterprise's growth, stability and positive image.Originality/valueThis paper helps all those involved with KM to identify knowledge gaps, opportunities and risks.
Expanding the knowledge paradigm
Authors: Bennet David 
Published: July 2006

PurposeThe purpose of this paper is to introduce the changing patterns of learning, thinking and acting to help identify and describe the need for new frames of reference in a complex world.Design/methodology/approachLooking at our changing environment, the question is asked: are these changes superficial or transformative? This questions leads to exploring the frame of reference from which we view reality, and then the sequence from our frame of reference to learning to thinking to action.FindingsThe author offers that as our world speeds up and becomes more complex, with less time for learning and thinking and more information than anyone can process, we need to move from the mechanical perspective to a new organic frame of reference and reconsider how we learn, think and act. Each of these areas is then expanded upon, with the end result of asking even more questions.Originality/valueThis paper will help leaders and researchers recognize the need to – and importance of – reframing their perspective to better match the complexities of the problems and opportunities they face.
Using knowledge management principles to solve organizational performance problems
Authors: Starns John , Odom Cynthia 
Published: July 2006

PurposeThe purpose of this paper is to provide a practical framework for employing knowledge management (KM) principles to improve organizational performance.Design/methodology/approachTo combine the disciplines of soft systems analysis and organizational development and provide tailored KM solutions to performance deficiencies.FindingsMost of the literature on KM focuses on what it is but not on how to do it. It is almost as if KM just happens. In practice, the installation of a viable KM capability must be integrated into an organization's management structure and business strategyResearch limitations/implicationsUse of this framework and its related diagnostic techniques have been successfully used by KM practitioners in more than 70 government and commercial organizations. However, more rigorous business case techniques are needed to fully validate the methodology.Originality/valueThere is little written on how to build and implement an organizational KM system. This paper describes how the three fundamental organizational system components can be balanced to achieve good organizational health and effect organization‐wide change.