bluuebunny/crossref_metadata_2025_split huggingface dataset:
Aligning business leadership development with business needs: the value of discrimination
Authors: Bailey Catherine , Clarke Martin 
Published: September 2008

PurposeThis paper is derived from a two‐year study that sought to provide a critical understanding of the current state of business leadership development (BLD) and to identify directions for innovative future practice. The first of two companion papers, this contribution aims to examine the issue of achieving business relevance in BLD and the quality of HR/management development strategy formulation.Design/methodology/approachThe paper analyses four organisation case studies of BLD strategy derived from interview data sourced from 103 senior line/HRD managers in 20 organisations.FindingsThe findings highlight the need for HRD managers to take a discriminating approach to linking BLD strategy, development method, evaluation and the role of management development. In particular, the cases studied reflect the importance of informal activity and politics in the execution of BLD and the positive effect of individual leadership in moderating the effectiveness of the linkages between business context, BLD strategy and its implementation.Practical implicationsThe paper provides a conceptual framework to enable practitioners to discriminate between different bundles of development practices that can, over time, be translated into behaviours that suit the changing needs of an organisation. A list of useful starting points is provided for managers to review and improve BLD strategy and practice in their own organisation.Originality/valueThe paper provides a framework that shows the importance of different development populations, different sponsors, interest groups and strategic timeframes in enabling more informed discussion about the strategic alignment of BLD.
The management of poor performance by front‐line managers
Authors: Goodhew Geoffrey W. , Cammock Peter A. , Hamilton Robert T. 
Published: September 2008

PurposeThe purpose of this paper is to study the consistency in the management of poor performance by a group of experienced managers working at the same level in a service organisation which had a formal performance management process.Design/methodology/approachA case study is developed using cognitive scripts to reveal how front‐line managers in a large service organisation dealt with the issue of poor performance. The nature of their scripts was also related to measures of the managers' experience.FindingsThe management of poor performance is still fraught with inconsistency even among an experienced group of managers. Those who had been managers longest were the most likely to act consistently in this area.Research limitations/implicationsThe research is based on the perceptions of the managers all‐operating at the same level and in one organisation and it is not possible to generalise across other levels or organisations.Practical implicationsThe inconsistency of approach does suggest that organisations should at least review their procedures and facilitate the development of managers in this area.Originality/valueThe paper presents the managers' voice on this area of their work, a perspective that is essential for management development in this area.
“Climate for ethics” and occupational‐organisational commitment conflict
Authors: English Brian 
Published: September 2008

PurposeMany, if not all, professions place a high value on ethical conduct. Professionals working in organisations that are perceived to have a low regard for ethics should therefore experience occupational‐organisational conflict leading to lower organisational commitment. The purpose of the paper is to examine the relationship between police officers' perceptions of their organisation's commitment to ethics, and their affective commitment to that organisation and their occupation.Design/methodology/approachData from a recent survey (2005) of frontline police officers in Western Australia are analysed (n=1,837). Analysis of the gender, age, years in the organisation and other demographics show the sample of respondents is representative of the total workforce of frontline officers. The moderating role of tenure is examined for officers with two to ten years (n=697), 11‐20 years (n=687), and more than 20 years (n=453) using multi‐sample analysis.FindingsPerceptions of officers early in their career about their organisation's commitment to ethics is more important to their commitment to their occupation than for officers with more than ten years' tenure. Perceptions of officers about their organisation's regard for ethics in the middle stage of their careers were found to impact relatively weakly on their commitment to their organisation compared with officers earlier or later in their career.Practical implicationsThe study suggests that leaders and managers in policing organisations should pay particular attention to the perceptions early career officers develop regarding ethics if they want to strengthen occupational and organisational commitment and increase the likelihood they will remain in working in the profession.Originality/valueThe paper shows that police work demands that a strong climate for ethics exists within policing organisations. The importance to officers' sense of identification with their profession and commitment to their organisation at different stages of their career has received limited attention despite the implications for leadership and management practices.
Leadership techniques for nurturing worker garden variety creativity
Authors: Mayfield Milton , Mayfield Jacqueline 
Published: September 2008

PurposeThe purpose of this paper is to provide a model for how leaders can nurture and develop worker garden variety creativity.Design/methodology/approachThis model was created by synthesizing existing research and literature on leadership and garden variety creativity.FindingsFindings' synthesis yielded a testable and implementable model for improving worker garden creativity through leader interventions.Originality/valueThis paper provides a specific examination of leader potential for garden variety creativity enhancement. This focus is different from most research that examines organizational structure interventions, high‐level creativity, or both.
Does repetition impair auditors' judgments?
Authors: Green Wendy 
Published: September 2008

PurposeThe purpose of this paper is to examine whether the repetition effect bias noted in prior psychology literature impacts auditor judgments. Were auditors to succumb to this bias, repeated statements would be perceived to have higher validity than single exposure to the same statement, potentially impairing subsequent judgments, including audit opinions and thereby undermining audit quality.Design/methodology/approachMultiple explanatory hypotheses, including repeated explanations, were evaluated by audit seniors in an experimental analytical procedures setting where the nature (error or non‐error) and number (six or ten) of explanations was varied.FindingsAuditors were not found to exhibit a repetition effect (measured as an absolute increase in perceived validity) however differences did occur in their judgments owing to both the nature and number of explanations considered. Consistently the likelihood for repeated items on short lists was increased and on longer it was decreased, while for non‐errors it was increased and for errors it was decreased.Practical implicationsThese results suggest that audit quality could be impaired if auditors do not consider a broad set of plausible explanations, particularly where they receive repeated non‐error explanations.Originality/valueNo prior study has addressed this issue in this context.
Corporate governance, transparency and performance of Malaysian companies
Authors: Hassan Che Haat Mohd , Abdul Rahman Rashidah , Mahenthiran Sakthi 
Published: September 2008

PurposeThe paper aims to examine the effect of good corporate governance practices on corporate transparency and performance of Malaysian listed companies.Design/methodology/approachSamples were selected using matched‐sampling method and hierarchical regression was employed to test the relationship between among corporate governance mechanism, transparency and performance.FindingsCorporate governance factors have a strong predicting power on company performance, mainly due to debt monitoring and foreign ownership. However, there is a significant negative relation between audit quality and performance. The results find that performance is not associated with the level of disclosure and timely reporting. The results indicate that disclosure and timeliness are not significant contributing factors in the relationship between corporate governance and market performance.Research limitations/implicationsThe data covers a one‐year period of 2002 only. This paper deals only with “one‐way” causality running from corporate governance mechanisms to performance, even though, there is evidence of “reverse‐way” and “two‐way” causality in governance literature.Practical implicationsThis paper indicates that internal governance mechanisms are not important determinants to corporate performance. However, governance in forms of debt monitoring and foreign ownership have significant influence on corporate performance. Transparency (i.e. disclosure and timeliness of reporting) is not a significant mediating variable between corporate governance and performance.Originality/valueDistinct from previous empirical research as the disclosure level is measured using self‐designed corporate governance index. Apart from a study conducted in an Asian setting of Malaysia, the study also tests transparency as a mediating variable between corporate governance and performance
Continuous online auditing as a response to the Sarbanes‐Oxley Act
Authors: El‐Masry El‐Hussein E. , Reck Jacqueline L. 
Published: September 2008

PurposeThe purpose of this paper is to examine investors' perceptions of the usefulness of continuous online auditing (COA) prior to and after the Sarbanes‐Oxley (SOX) Act and assesses the current value relevance of continuous auditing. The paper examines two research questions: first, whether continuous online audits significantly impact investors' perceptions of firm risk and, consequently, the value of a firm and second, whether continuous online audits have a greater impact on investor assessment of a firm's risk subsequent to SOX.Design/methodology/approachA 2 × 2×2 × 2 between participants laboratory experiment was conducted. Technology risk was manipulated at (e‐commerce risks versus no e‐commerce risks), traditional financial risk was manipulated at (high financial leverage versus low financial leverage), COA was manipulated at (traditional annual audit versus continuous online audits), and pre‐ and post‐SOX was tested (2002 sample versus 2005 sample). The primary dependent variables used were investors' assessment of firm risk and investors' assessment of earnings per share estimates. Additionally, investors' confidence in their investing decision was captured.FindingsResults indicate a demand for COA as reflected in investors' reduced firm risk estimates, and increased confidence in estimates. Comparative results from the 2005 sample and the 2002 sample indicate that the value relevance of COA has increased after the introduction of SOX in July 2002. We attribute this shift to investors' perception that COA is a factor that helps mitigate firm risk and relatedly boosts investor confidence in their investing decisions.Research limitations/implicationsOnly a single proxy for traditional business risk (financial leverage) is examined. Future studies need to examine the ability of continuous online audits to mitigate other types of traditional business risks.Originality/valueThe study establishes the current economic feasibility of continuous online audits. Additionally, the most insightful finding of the study is that the value relevance of COA has increased after the introduction of SOX. This shift is due to investors' perceptions of COA as a factor that mitigates firm risk and helps boost confidence in their investing decisions. Implications for the profession, the classroom and public policy are discussed.
The effect of IT controls on financial reporting
Authors: Grant Gerry H. , Miller Karen C. , Alali Fatima 
Published: September 2008

PurposeThe purpose of this paper is to examine information technology (IT) control deficiencies and their affect on financial reporting.Design/methodology/approachThis study examines 278 companies reporting IT control deficiencies in the first three years of the SOX 404 requirements (2004‐2006). Using quantitative analysis, the study evaluates the impact of IT deficiencies on financial reporting and determines significant differences between companies that report IT deficiencies and companies that do not report IT deficiencies.FindingsFour accounting errors: revenue recognition issues; receivables, investments and cash issues; inventory, vendor and cost of sales issues; and financial statement, footnote, US GAAP, and segment disclosures issues stand out as common financial reporting problems in companies reporting weak IT controls. This study also suggests that companies with IT control deficiencies report more internal control (IC) deficiencies, are smaller, pay higher audit fees, and are typically audited by smaller accounting firms.Research limitations/implicationsThis research is limited in scope since only SOX accelerated filers are included in the analysis. As of this study, smaller, non‐accelerated filers are not required to report IC control weaknesses under SOX.Originality/valueAs of this research, no analysis exists to support or refute the relationship of IT controls and accounting errors. This study re‐affirms the widespread impact that deficient IT controls can have on the overall IC structure of the business. Our study reveals some of the important issues associated with IT in the financial reporting process. The role of IT in financial reporting systems is destined to escalate. Studies, like ours, can help managers and auditors identify IT problems that affect financial reporting and take remedial steps to correct these weaknesses.
The impact of harmonisation by the International Federation of Accountants
Authors: Fakhfakh Hamadi , Fakhfakh Mondher , Consuelo Pucheta‐Martínez María 
Published: September 2008

PurposeThe purpose of this paper is to examine the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors' reports.Design/methodology/approachMeasurement of the compliance of auditors' reports issued by Tunisian auditors with the new revised International Standard on Auditing (Revised ISA700).FindingsIt was found that the audit reports examined are not fully compliant with all the elements enumerated by the new standard issued by the International Federation of Accountants (IFAC).Originality/valueThis paper provides new empirical evidence about the level of compliance with the revised ISA700. It discusses the limits on standardisation efforts for national auditors' reports, and the implications for accounting firms and their audit clients.
Anonymity of library users in The Netherlands and Croatia
Authors: Schepman Tessie , Koren Marian , Horvat Aleksandra , Kurtovic Dejana , Hebrang Grgic Ivana 
Published: September 2008

PurposeThe purpose of this paper is to document a joint research project aimed at investigating the existing library practices regarding protection of personal data, in view of computerization of libraries and its consequences, and awareness of the privacy (anonymity) of the library users that was carried out simultaneously in The Netherlands and Croatia in the autumn of 2007.Design/methodology/approachThe research was a continuation of an ongoing cooperation between The Netherlands Public Library Association and the Department of Information Sciences, University of Zagreb. A questionnaire was developed based on previously conducted interviews with librarians and survey of recent literature on anonymity. It was carried out online via a special link on the web site of The Netherlands Public Library Association and sent by e‐mail to selected libraries in Croatia.FindingsReplies obtained from 65 Dutch and 33 Croatian libraries of all types have been compared and commented in the paper. The research shows that despite existing differences in library facilities librarians in both countries have not yet become fully aware of all aspects of privacy issues that new services provided by the new technology have brought about, nor received adequate training or taken appropriate measures.Research limitations/implicationsFurther research on library practices regarding data protection and measures and steps to be taken by libraries in order to improve the present inadequacies can be envisaged in future.Originality/valueThe paper provides information on data security issues in Dutch and Croatian libraries.
Once upon a time in Zimbabwe
Authors: Sapp Nelson Megan 
Published: September 2008

PurposeThe purpose of this paper is to create a parallel timeline between the Zimbabwe Librarian, the national trade journal for librarianship during the 1970s, 1980s, and 1990s, government statistics, non‐governmental information, media reports, and other secondary sources to determine the effects of Zimbabwe's political and economic fortunes on libraries.Design/methodology/approachThe primary methodology is a review of secondary sources in the form of trade journals, economic data and media reports. The approach of the paper is to compare the state of libraries in Zimbabwe during the 1970s, 1980s, 1990s, and 2005, showing the change in librarianship and library services as economic prosperity changed dramatically.FindingsThe policies of three successive governments have promised support for libraries but have ultimately been unable to implement a national library system. Libraries in 2008 have fewer resources available than they had in the 1960s.Research limitations/implicationsThis paper is based on media sources as well as statistical data. The Zimbabwe Librarian ceased as a quarterly journal in approximately 1997. Since 2000, it has been issued as a semi‐annual journal. The author had access to a limited span of the Zimbabwe Librarian; therefore, this article focuses on the period from 1969‐1995. Media sources available in Zimbabwe after 2001 are frequently propaganda organizations.Originality/valueThis article provides an overview of historical and current events in the Zimbabwe library community in the light of political and economic events.
Traditional use patterns?
Authors: Ole Pors Niels 
Published: September 2008

PurposeThe purpose of this paper is to present the main findings of a nation‐wide survey of Danish high school students and their use of libraries and digital resources. The presentation of the main findings includes different organisations of the data in clusters and user types. This organisation and analysis gives indications of the factors that influence the high school students' use of libraries and digital resources and it also explains the preferences and expectations the students have.Design/methodology/approachThe study was conducted as a nation‐wide online survey to a sample of high schools in Denmark. The data collection was conducted in several steps. A sample of high schools was selected and asked if they would accept the opportunity to participate in the study. If they agreed, the director or a person appointed by the director selected two to three classes of students. The students received a link to the online questionnaire and completed it during a class hour. The result was 998 usable and valid responses. There was no way to secure a true random sample, but the sample is very much like the student population as it is registered in statistical yearbooks in relation to characteristics such as type of high school, gender and geographical distribution.FindingsThe findings indicate that traditional demographic factors alone cannot explain all of the variability in the students' information behaviour. Type of high school, gender and study year influence the use of libraries and digital resources but it also becomes clear that perceptions of the study and study preferences influence the information behaviour. It is also indicated that a correlation exists between the amount of use of libraries and digital resources. Further, it is indicated that high school students possess a rather traditional view of the importance of the different services and facilities offered by libraries.Research limitations/implicationsThe limitations of the research are inherent in the methodology. First of all, one only gets answers in relation to the stated questions and statements. This implies that the students' use of other information grounds, horizons, social technologies are omitted from the study. It is probably valid to argue that the data collection methods bias the results in a “conservative” way.Originality/valueThe research is the first nationwide investigation into different aspects of high school students' use of libraries and information resources in Denmark.
Creating the next generation of library leaders
Authors: Arnold Jennifer , Nickel Lisa T. , Williams Lisa 
Published: September 2008

PurposeThe paper aims to answer the question: “Where is our profession going and who is leading us there?”Design/methodology/approachThe article presents results of a survey directed to leadership institute attendees and attempts to determine the impact of such institutes on librarians' careers, and their willingness to move into administrative positions (department head, director, etc.) or leadership roles (project leader, committee chair). This paper was developed from the poster session, “Follow Me! Are Leadership Institutes Creating the Next Generation of Library Leaders?” presented at the American Library Association's Annual Conference in Washington, DC, June 24, 2007. Survey questions allowed data collection on the nature and impact of the leadership institute experience, attendees' supervisory and administrative experience, and their future professional goals. The role of leadership mentors and the potential of mentorship to increase the number of library leaders was also considered.FindingsLibrarians who attended leadership institutes felt it had a direct impact on their careers because they are more willing to move into leadership, management, and administrative roles. The majority of attendees find their leadership institute experience professionally valuable and would recommend it to others. Additionally, survey findings reveal the importance of professional mentors.Research limitations/implicationsThe survey was limited to librarians who attended a leadership institute. Approximately 75 percent of respondents were female, with only 25 percent male, which reflects the general demographics of the profession as a whole.Practical implicationsLeadership institutes should be developed to focus on particular constituencies. A variety of formats – retreats, year‐long – will also help address different needs among potential attendees. Current library and institutional administrators should encourage librarians to develop their leadership potential.Originality/valueThis paper addresses the insufficient number of librarians both willing and prepared to take on leadership roles both within individual libraries and the profession at large, which is a growing concern to the library profession.