bluuebunny/crossref_metadata_2025_split huggingface dataset:
A commentary on: corporate social responsibility reporting and reputation risk management
Authors: Adams Carol A. 
Published: April 2008

PurposeThe purpose of this paper is to provide a critical commentary on Bebbington, Larrinaga‐Gonzales and Moneva, published inAccounting Auditing & Accountability Journal, Vol. 21 No. 3.Design/methodology/approachThe paper provides an analysis and critique of Bebbingtonet al., with particular reference to the position it takes on where the literature in the field is at, where it is going, where it should go and the contribution their paper makes.FindingsThe paper finds that the approach taken by Bebbingtonet al.may hinder the contribution that reporting researchers can make to improving social and environmental performance.Research limitations/implicationsThe paper suggests that rather than follow the approach of Bebbingtonet al., future research seeking to understand the role of reporting in a reputation risk management strategy might take a holistic approach to that strategy and engage with organisational participants.Originality/valueThe authors paper gives a different perspective on the contribution of Bebbingtonet al..
Legitimating reputation/the reputation of legitimacy theory
Authors: Bebbington Jan , Larrinaga‐González Carlos , Moneva‐Abadía Jose M. 
Published: April 2008

PurposeThe aim of this paper is to respond to commentaries on Bebbington, Larrinaga‐Gonzales and Moneva, by Unerman and by Adams, published in Accounting Auditing & Accountability Journal, Vol. 21 No. 3.Design/methodology/approachThe paper reviews and discusses the points suggested/contested by the commentary papers.FindingsThat given the current state of our understanding of corporate social responsibility reporting in stand alone (and other) formats, openness to a multitude of theoretical perspectives is appropriate. Further, that concepts of legitimacy and reputation can and should be distinguished from one another.Originality/valueThe authors put forward their views, beliefs and reservations.
Different interpretations of a “fixed” concept
Authors: Emsley David 
Published: April 2008

PurposeThis paper aims to examine the reasons why introducing a “fixed” management accounting technique, such as Juran's cost of quality technique, results in different, rather than similar outcomes.Design/methodology/approachActor‐Network Theory (ANT) was used to examine events in a longitudinal case study where Juran's cost of quality technique was introduced into two manufacturing plants of the same organisation.FindingsBoth plants developed the cost of quality in significantly different ways to Juran's “fixed” cost of quality technique. In addition, significant differences were also found between the plants, despite the intention to replicate the cost of quality from one plant to the other.Research limitations/implicationsAlthough the precise circumstances of the plants in the case study are unique, the principles of ANT that describe how the cost of quality was introduced and the differences that were observed, are likely to be relevant to other organisations and techniques.Practical implicationsThe practical implications of this study are that “fixed” techniques – such as Juran's cost of quality – are not fixed and are unlikely to be implemented in “textbook” fashion. To manage the innovation process better, practitioners need to understand the heterogeneity of actors' interests, the variety and complexity of the context and the iterative, recursive nature of the innovation process.Originality/valueAlthough the cost of quality is an important management accounting technique, this is one of the few studies to have empirically examined it.
Globalization and its discontents
Authors: Sikka Prem 
Published: April 2008

PurposeThe purpose of this paper is to seek to illuminate some of the dynamics of globalization that enable capital to advance its interests.Design/methodology/approachThe paper uses theories of globalization focusing upon the “race‐to‐the‐bottom”. Such theories draw attention to the way major businesses are using their power to secure advantages, often by playing‐off one nation state against another. Increasingly, offshore financial centres (OFCs) are becoming key players in this race. The paper uses a case study relating to the enactment of limited liability partnership (LLP) in Jersey, a UK Crown Dependency. The legislation was financed and developed by the UK firms, Price Waterhouse and Ernst & Young in collaboration with a network of advisers.FindingsThe paper sheds light on the resources deployed by major accountancy firms to secure conditions necessary for the smooth accumulation of private wealth and power. Accountancy firms used OFCs or microstates to reposition the state‐capital relationship in globalization and reconfigure the UK auditor liability laws. The paper also highlights the importance of the state to capital and globalization.Research limitations/implicationsIn common with major capitalist enterprises, accountancy firms rarely provide background material to explain how they advance their interests. Inevitably, this limits the analysis. Nevertheless, the case study shows some trajectories that have enabled accountancy firms to advance their economic interests.Practical implicationsThe paper shows that accountancy firms are able to use novel tactics to advance their interests and that national regulation cannot easily be understood without consideration of the wider international context.Originality/valueAccounting researchers have rarely focused upon the use of offshore financial centres by major accountancy firms to advance their interests. It also shows that the local and the global are intertwined.
Performance management practices in public sector organizations
Authors: Verbeeten Frank H.M. 
Published: April 2008

PurposeThe aim of this study is to investigate whether performance management practices affect performance in public sector organizations.Design/methodology/approachTheoretically, the research project is based on economic as well as behavioral theories. The study distinguishes amongst quantitative performance (efficiency, quantities produced) and qualitative performance (accuracy, quality, innovation and employee morale) and uses survey data from 93 public sector organizations in the Netherlands.FindingsThe research shows that the definition of clear and measurable goals is positively associated with quantity performance as well as quality performance. In addition, the use of incentives is positively associated with quantity performance yet not related to quality performance. Finally, the effects of performance management practices in public sector organizations are affected by institutional factors. The results suggest that the behavioral effects of performance management practices are as important as the economic effects in public sector organizations.Research limitations/implicationsAll limitations of survey research apply. The survey is based on public sector organizations in The Netherlands; findings may not be transferable to other countries.Practical implicationsThe joint introduction of performance management practices may provide an opportunity to increase quantity performance yet may have no impact on quality performance.Originality/valueThe paper responds to previous calls in the literature to use quantitative research methods to generalize findings from previous case studies. Also, the paper empirically tests the impact of performance management practices on performance, an area that has attracted scarce research attention.
The role of quality improvement initiatives in healthcare operational environments
Authors: Alavi Jafar , Yasin Mahmoud M. 
Published: April 2008

PurposeThe purpose of this paper is to shed some light on the utilization of quality improvement initiatives in healthcare operational environments. In the process, environmental changes and strategic responses are examined for a sample of healthcare organizations.Design/methodology/approachA survey‐based research methodology is utilized in this study. Factor analysis is used to extract relevant factors representing environmental changes and strategic options relevant to healthcare organizations. In addition, simple percentages are utilized to assess the extent of implementation and effectiveness of quality improvement initiatives.FindingsIn general, the findings appear to indicate that the studied organizations have achieved both operational and strategic benefits due to the effective implementation of quality improvement initiatives. The implementation of quality improvement initiatives appears to be in response to environmental changes and challenges faced by healthcare organizations.Practical implicationsBased on the findings of this study, decision‐makers are encouraged to commit organizational resources toward the effective implementation of quality improvement initiatives. Investing in quality improvement not only is justified, but also appears to be very much needed in a changing competitive environment.Originality/valueThis study contributes to enhancing one's practical and theoretical understanding of the competitive impact of quality improvement initiatives in different operational settings.
Accreditation: a cultural control strategy
Authors: Paccioni André , Sicotte Claude , Champagne François 
Published: April 2008

PurposeThe purpose of this paper is to describe and understand the effects of the accreditation process on organizational control and quality management practices in two Quebec primary‐care health organizations.Design/methodology/approachA multiple‐case longitudinal study was conducted taking a mixed qualitative/quantitative approach. An analytical model was developed of the effects of the accreditation process on the type of organizational control exercised and the quality management practices implemented. The data were collected through group interviews, semi‐directed interviews of key informers, non‐participant observations, a review of the literature, and structured questionnaires distributed to all the employees working in both institutions.FindingsThe accreditation process has fostered the implementation of consultation mechanisms in self‐assessment teams. Improving assessments of client satisfaction was identified as a prime objective but, in terms of the values promoted in organizations, accreditation has little effect on the perceptions of employees not directly involved in the process. As long as not all staff members have integrated the basis for accreditation and its outcomes, the accreditation process appears to remain an external, bureaucratic control instrument.Originality/valueThis study provides a theoretical model for understanding organizational changes brought about by accreditation of primary services. Through self‐assessment of professional values and standards, accreditation may foster better quality management practices.
Testing not‐so‐obvious models of healthcare quality
Authors: Badri Masood A. , Taher Attia Samaa , Ustadi Abdulla M. 
Published: April 2008

PurposeThe purpose of this paper is to show that, although there has been some research to identify the dimensions on which healthcare quality and in‐patient satisfaction should be measured, the confirmation of constructs and indicators that constitute an overall care quality and satisfaction remains unclear. The objective is to present several models of service quality and satisfaction in healthcare for discharged patients; and to test those models in a sample of discharged patients in public hospitals in the United Arab Emirates.Design/methodology/approachA detailed in‐patient survey (using interviews) was used. Data were collected with questionnaires from adult discharges (n=244) in public hospitals in the UAE. Several structures are proposed and tested. Confirmatory Factor Analysis (CFA) and LISREL SIMPLIS using maximum likelihood estimation were used to estimate and test the parameters of the hypothesized models derived deductively from the previous literature.FindingsSeveral models (with one, two, three and four constructs) with different structures were tested using CFA. The final recommended model is based on three constructs – quality of care, process and administration, and information. The goodness‐of‐fit statistics supported the basic solution of the healthcare quality‐satisfaction model.Originality/valueThe model has been found to capture attributes that characterize healthcare quality in a developing country such as the UAE and could represent other modern healthcare systems. It can be used as a basis for evaluation in healthcare practices from discharges (in‐patients) point of view. The study highlights the importance of patients' satisfaction with care as predictors of quality of care. The results also confirm the construct validity of the previously discussed healthcare quality scales.
Stakeholder preferences for cancer care performance indicators
Authors: Gagliardi Anna , Lemieux‐Charles Louise , Brown Adalsteinn , Sullivan Terry , Goel Vivek 
Published: April 2008

PurposeThe purpose of this paper is to show that performance data use could be promoted with a better understanding of the type of indicators that are important to different stakeholders. This study explored patient, nurse, physician and manager preferences for cancer care quality indicators.Design/methodology/approachInterviews were held with 30 stakeholders between March and June 2004. They were asked to describe how they would use a cancer “report card”, and which indicators they would want reported. Transcripts were reviewed using qualitative analysis.FindingsRole (patient, nurse, physician, manager) influenced preferences and perceived use of performance data. Patients and physicians were more skeptical than nurses and managers; patients and managers expressed some preferences distinct from nurses and physicians; and patients and nurses interpreted indicators more broadly than physicians and managers. All groups preferred technical process over outcome or interpersonal process indicators.Research limitations/implicationsExpressed views are not directly applicable beyond this setting, or to the general public but findings are congruent with attitudes to performance data for other conditions, and serve as a conceptual basis for further study.Practical implicationsStrategies for maximizing the relevance of performance reports might include technical process indicators, selection by multi‐stakeholder deliberation, information that facilitates information application and customizable report interfaces.Originality/valuePerformance data preferences have not been thoroughly examined, particularly in the context of cancer care. Factors were identified that influence stakeholder views of performance data, and this framework could be used to confirm findings among larger and different populations.
Focus on quality in healthcare in Ireland
Authors: Collins Chris G. , Joyce Pauline 
Published: April 2008

PurposeThe purpose of this paper is to summarise the recent debates and issues on the healthcare system in Ireland, which have come to the fore through media exposure. The implications for these debates on quality are suggested and questions are raised to stimulate further debate.Design/methodology/approachRecent reports and media opinion articles are reviewed in the light of the health reform programme and the increased prosperity due to the Celtic Tiger era in Ireland.FindingsThe Health Service in Ireland is not what it should be. Progress has been made but resistance at all levels is significant due to the mistrust and miscommunication between the managerial and clinical personnel which have built up during the past number of years. The trust of the public is at an all‐time low. However, once patients are within the system they are satisfied with their care.Originality/valueThis is a discussion paper which raises more questions than answers and is timely with the focus on quality in healthcare, particularly now as Ireland prepares for a general election for a new government with healthcare a priority issue.
Attitudinal and behavioral consequences of work‐family conflict and family‐work conflict
Authors: Yavas Ugur , Babakus Emin , Karatepe Osman M. 
Published: April 2008

PurposeThe purpose of this paper is to develop and test a conceptual model to examine the effects of work‐family conflict, family‐work conflict, and emotional exhaustion on job performance and turnover intentions. The paper also aims to investigate the role of gender as a moderator of the posited relationships.Design/methodology/approachA sample of frontline hotel employees in Turkey serves as the study setting. Data were collected via self‐administered questionnaires. A total of 723 usable responses were obtained.FindingsThe results show that employees facing conflicts originating from their work (family) and family (work) roles become emotionally exhausted. These two forms of interrole conflicts are also significant predictors of frontline employees' turnover intentions. Gender moderates several of the relationships proposed in this paper.Practical implicationsTurkish hotels will benefit from establishing a family‐supportive work environment to lessen the detrimental impact of conflicts in the work‐family interface on frontline employees' emotional exhaustion and job outcomes. A dual (i.e. gender‐specific) approach appears to hold promise in managing frontline employees.Originality/valueWhen these results are compared to the results of studies conducted in western countries, a number of similarities become evident. These similarities broadly suggest that research findings derived from western countries are generalizable into a culturally different setting, and support the premise that as traditional gender roles continue to expand and change, a convergence of findings in work‐family research takes place cross‐culturally.
A definition, model, and empirical analysis of business‐to‐business relationship quality
Authors: Holmlund Maria 
Published: April 2008

PurposeThe aim of this research is to provide insights into quality in a business‐to‐business relationship setting. The objectives are to review related relationship quality studies, to put forward first a definition and then a model of perceived business‐to‐business relationship quality, and afterwards to illustrate and deepen this model with empirical data from a typical business‐to‐business relationship.Design/methodology/approachThe whole study rests on accumulated theoretical insights from service management combined with IMP literature which have been used together with empirical findings in an abductive manner to expand the scope on quality to encompass dyadic quality perceptions in a business relationship setting.FindingsThe definition and model do not so much depend on completely new elements, but instead the contribution lies in the way that current insights and empirical data have been combined into a conceptually dense and comprehensive entirety. Focusing on the process character of a relationship and the content of quality perceptions in a relationship, several new conceptualisations are developed and illustrated with empirical data. These are: unit and span of perceptions; comparison standards; variation in interactions; technical, social, and economic quality dimensions; process and outcome quality domains; four different hierarchical levels for categorising business interactions; and a dyadic analysis of perceived relationship quality.Research limitations/implicationsThe proposed definition and model were developed for analysing typical ongoing business‐to‐business relationships.Practical implicationsThe study offers a tool for analysing and improving relationships, setting priorities in quality improvements, and selecting counterparts.Originality/valueThis is the first published study that expands the scope on quality, embracing interactions in the whole business relationship and two companies' perceptions of their relationship.
Reviewing congruity effects in the service environment musicscape
Authors: Oakes Steve , North Adrian C. 
Published: April 2008

PurposeThe purpose of this paper is to present a literature review that highlights significant findings from empirical research examining the impact of music within various real and simulated service environments.Design/methodology/approachThe paper examines the results of studies that have manipulated specific musical variables (genre, tempo, volume, and liking), and attempts to identify consistent patterns of findings to guide managers and researchers. The studies focus upon a range of dependent variables including evaluation of the environment, perceived wait and stay duration, consumption speed, affective response, and spending. Possible explanations for apparently inconsistent findings are discussed.FindingsA variety of studies reveal the positive influence of musical congruity upon desired outcomes. Future research proposals identify the need to examine defining‐attribute and prototype theories of musical congruity.Originality/valueThe review highlights a range of implications drawn from the studies that will be of value to service organization managers who use music as a key component of their servicescape in order to enhance desired cognitive and affective responses.
Research themes, concepts and relationships
Authors: Pilkington Alan , Chai Kah‐Hin 
Published: April 2008

PurposeThe purpose of this paper is to investigate the core themes of service research by analysing citations in theInternational Journal of Service Industry Management(IJSIM). It also aims to discuss changes in the discipline's sub‐fields and identifies emerging topics.Design/methodology/approachThe paper is an empirical analysis of citations and co‐citations from theIJSIM. Network and factor analysis are used to analyse and group the data. The study is unique in performing the analysis at the individual publication level, rather than following the normal aggregated author co‐citation analysis method.Research limitations/implicationsThe study examines onlyIJISM. Future study on other top journal such asJournal of Service Researchwould provide a more complete picture on service research.FindingsThe study identifies that the core ideas of service research centred on service quality and customer satisfaction. Also identified are periphery areas which may become more significant.Originality/valueThe main contribution of this article is the use of the novel network analysis technique to analyze the 15,003 citations in the 435 articles published inIJSIMbetween 1990‐2005. This is a quantitative analysis unlike previous review articles which rely largely on the observations and reflections of pioneering researchers.