bluuebunny/crossref_metadata_2025_split huggingface dataset:
Mobilization of software developers: the free software movement
Authors: Elliott Margaret S. , Scacchi Walt 
Published: March 2008

PurposeThe paper has three purposes: the first is to provide a deeper understanding of the ideology and work practices of free and open source software development, the second to characterize the free software movement as a new type of computerization movement and the third to present a conceptual diagram and framework with an analysis showing how the free software computerization movement has evolved into an occupational community.Design/methodology/approachQualitative data were collected over a four year period using a virtual ethnography in a study of free and open source software development and, in particular, a study of a free software community, GNUenterprise, located atwww.gnuenterprise.org, which has the goal of developing a free enterprise resource planning software system.FindingsIt is concluded that the ideology of the free software movement continues to be one of the factors which mobilize people to contribute to free and open source software development. This movement represents a new type of computerization movement which promotes the investment of time in learning a new software development process instead of investment of money in the acquisition and use of new technology.Research limitations/implicationsThe research findings are limited by a detailed study of only one free software development project.Practical implicationsThis paper is of significance to software developers and managers of firms who wish to incorporate free and open source software into their companies.Originality/valueThis research presents an original conceptual diagram and framework for how computerization movements have emerged into an occupational community.
Social usage of instant messaging by individuals outside the workplace in Kuwait
Authors: Rouibah Kamel 
Published: March 2008

PurposeThe purpose of this paper is to study factors that affect adults' acceptance of instant messaging (IM) for social and entertainment purposes in an Arab countryDesign/methodology/approachAn expanded version of the Technology Acceptance Model (TAM) was used to test the impact of four factors (subjective norms, perceived ease of use, perceived usefulness, and perceived enjoyment) and a new construct, curiosity about other people, on the level of IM usage by 191 adults in Kuwait. Survey questions from prior studies were adopted and customized, and the model analyzing using Structural Equation Model with LISREL.FindingsIM usage is a different type of technology usage than work‐related forms of ICT since it is employed for social and recreational usage. Unlike prior studies that employed TAM in a work‐related setting, perceived usefulness was not a significant antecedent of usage; however, perceived enjoyment, social norms, curiosity about other people, and perceived ease of use were all important antecedents of IM usage.Research limitations/implicationsThis study focused on IM usage outside the workplace for social purposes and was restricted to adults within one country (Kuwait). Additional studies across Arab countries are encouraged as well as comparatives studies about IM usage for different contexts (work‐related use of IM from home and IM usage in the workplace).Practical implicationsThis study is useful for researchers willing to highlight the factors that motivate users' ICT adoption outside the workplace and for social purposes. It also has implications for managers and software vendors seeking to enhance the adoption of communication‐oriented forms of ICT in the Arab worldOriginality/valueThe study highlights motives of ICT usage among Arab adults, which has not been widely studied. It also describes Arab culture and shows how certain aspects of culture affect ICT usage.
Between control and drift: negotiating improvement in a small software firm
Authors: Tjornehoj Gitte , Mathiassen Lars 
Published: March 2008

PurposeWhile the literature on software process improvement (SPI) offers a number of studies of small software firms, little is known about how such initiatives evolve over time. On this backdrop, this paper aims to investigate how adoption of SPI technology was shaped over a ten year period (1996‐2005) in a small Danish software firm.Design/methodology/approachThe investigation is based on a longitudinal, interpretative case study of improvement efforts over a ten‐year period. To help structure the investigation, we focus on encounters that impacted engineering, management, and improvement practices within the firm. The study contributes to the SPI‐literature and the literature on organizational adoption of technology.FindingsThe paper finds the improvement effort fluctuating and shaped between management's attempt to control SPI technology adoption and events that caused the process to drift in unpredictable directions.Practical implicationsThe experiences suggest that managers of small software firms remain flexible and constantly negotiate technology adoption practices between control and drift, creating momentum and direction according to firm goals through attempts to control, while at the same time exploring backtalk, options, and innovations from drifting forces inside and outside the firm.Originality/valueBased on the research, the paper recommends substituting the “from control to drift” perspective on organizational adoption of complex technologies like SPI with a “negotiating control and drift” perspective.
Interactions between organisational cultures and corporate brands
Authors: de Chernatony Leslie , Cottam Susan 
Published: March 2008

PurposeThis paper seeks to consider the interaction between corporate brands and organisational cultures within less successful UK financial services organisations to provide guidance about better managing corporate brands.Design/methodology/approachA total of 41 in‐depth interviews were conducted within less successful UK financial services organisations from a grounded theory standpoint.FindingsGiven the link between culture and employee behaviour and the criticality of employee behaviour in services brands, organisational culture was perceived by managers and staff as being key to brand success. However, amongst the corporate brands studied, the cultures were not brand‐supportive and a misalignment was noted between culture and brand. The study found that the organisational cultures were confusing and inconsistent, were undergoing a process of change, were focused on quantitative performance targets, were averse to innovation and in one case were unnecessarily “tough”.Practical implicationsThe results highlight the need for managers to be attentive to the consistency and congruence between values in the organisational culture and corporate brand, to ensure that cultural change is managed appropriately, to adopt a holistic approach to brand management and to empower employees. A model is posited of the cultural pitfalls to avoid when managing corporate brands.Originality/valueThe value of the paper is that it can help financial services brands achieve their potential by allowing them to manage the interaction between culture and brand so as to optimise brand performance by avoiding the pitfalls encountered within less successful brands.
Pricing strategy for companies with mixed online and traditional retailing distribution markets
Authors: Yan Ruiliang 
Published: March 2008

PurposeThe purpose of this paper is to provide a framework to help business marketers with a mixed online and traditional retail channel (multi‐channel company) to find the optimal pricing strategy and market structure in order to maximize their profits.Design/methodology/approachA game theory model is developed to determine the optimal pricing strategy for the multi‐channel company.FindingsIt was demonstrated that an optimal pricing strategy exists under different market structures for a multi‐channel company. When a company uses multiple channels to sell its product, the optimal pricing strategy is to use a low‐high pricing strategy if the online marginal cost is equal to or less than the traditional marginal cost, or a high‐low pricing strategy if the online marginal cost is far larger than the traditional marginal cost. Furthermore, in order to maximize its profit, the company using multiple channels should adopt channel integration as the optimal market structure.Research limitations/implicationsThe present study assumed that all consumers have perfect information. However, information with the consumers could be incomplete. It is recommended that future research explore the pricing strategy under incomplete information settings.Practical implicationsThe paper provides a very useful model framework, pricing strategy, and market structure for business managers who are using or planning to use multiple channels to sell their products.Originality/valueThis paper fills a conceptual and practical gap for a structured analysis of the current state of knowledge about multi‐channel pricing strategies. It provides practical and solid advice and examples demonstrating the application of the different types of pricing strategies for business managers.
Modeling long‐term memory effect in stock prices
Authors: Ozun Alper , Cifter Atilla 
Published: March 2008

PurposeThis paper, using Turkish stock index data, set outs to present long‐term memory effect using chaotic and conventional unit root tests and investigate if chaotic technique as wavelets captures long‐memory better than conventional techniques.Design/methodology/approachHaar and Daubechies as wavelet‐based OLS estimator and GPH and other classical models are applied in order to investigate the performance of long memory in the time series.FindingsThe results indicate that Daubechies wavelet analysis provide the accurate determination for long memory where conventional techniques does not.Originality/valueThe research results have both methodological and practical originality. On the theoretical side, the wavelet‐based OLS estimator is superior in modeling the behaviours of the stock returns in emerging markets where non‐linearities and high volatility exist due to their chaotic natures. For practical aims, on the other hand, the results show that the Istanbul Stock Exchange is not in the weak‐form efficient because the prices have memories that are not reflected in the prices, yet.
Evaluating the banking reforms in Serbia using survey results
Authors: Bitzenis A. , Misic A. , Marangos J. , Andronikidis Andreas 
Published: March 2008

PurposeThe main objective of this paper is to critically examine the effects of the ongoing reform process on the overall functioning of Serbia's banking system. It is essential that this reform process bears fruit by developing a sound, efficient and reliable banking system.Design/methodology/approachThe research results were obtained through exploratory field research. The interviews were aimed at capturing the attitudes of bank managers regarding the country's banking reform process and examining the context of the managers' feelings, thoughts, and actions.FindingsBased on questionnaire results collected from Serbia bank managers in 2004, the findings suggest that the reform process, although characterized as slow and sluggish due to a lack of customer's confidence in banks, has indeed improved the overall functioning of Serbia's banking sector.Research limitations/implicationsThis study's weakness is the fact that it was for the most part exploratory research. Conclusions can be drawn from the research, but not at the desired level of cause‐and‐effect.Practical implicationsThe Serbian banking reform process can offer lessons for both more and less advanced economies, as it exposes critical problems and mistakes that could be avoided and managed appropriately.Originality/valueThis paper contributes to the research and literature on transition, as Serbia is an area of research in the transition literature, especially regarding the banking sector, which appears to be inadequate and limited.
Tools for converting consumers into advocates
Authors: Blasberg John , Vishwanath Vijay , Allen James 
Published: March 2008

PurposeExecutives need a more advanced tool for examining consumers' loyalty, one that provides a sharper, more precise view. this paper aims to introduce such a tool.Design/methodology/approachThe paper looks at Bain's Net Promoter Score (NPS).FindingsThe paper finds that the tool needs to focus not on satisfaction and market share but on consumer advocacy, which is key to creating enthusiastic consumers who come back to buy offerings again and again – and are happy about doing it. Bain's NPS can reveal whether consumers identify emotionally with a brand and feel listened to and understood by the company that makes it. NPS scores help identify groups of consumers who feel well served by your product and groups that do not, whose needs you can then probe further. NPS opens a window into how well mass brands are actually serving profitable consumer segments, as opposed to catering to a statistically “typical” consumer who exists only in theory.Practical implicationsBecause NPS scores help uncover determinants of future behavior, they provide a much better basis for spotting product weaknesses, evaluating a brand's health and helping gauge whether new products will succeed.Originality/valueBy producing and evaluating NPS data on a regular basis, organizations can institutionalize a cultural shift, making consumer metrics just as practical and auditable as financial metrics like profit and return on equity. They can make performance in the eyes of consumers just as critical a goal as financial performance.
How to develop a customized corporate energy strategy
Authors: Ralston Bill 
Published: March 2008

PurposeCorporations need a structure for thinking through the development of a new energy/environment strategy and the business implications of different strategy alternatives. This paper aims to investigate how to develop a customized corporate energy strategy.Design/methodology/approachThis four‐step process focuses on the major energy/environment issues requiring corporate decisions; it generates two alternate scenarios of the future that span the possibilities and identifies basic policy choices for corporations and also the tradeoffs to be made.FindingsThe paper finds that this process to develop a new energy strategy addresses the prospects that the way an organization manages its energy and environmental threats and opportunities over the next 15 years could invigorate or cripple it. The four major drivers of uncertainty for the future: the dynamics of energy supply and demand, global warming effects, society's environmental‐mitigation and remediation priorities, and world economic development outcomes.Research limitations/implicationsBill Ralston is the co‐author of the best‐practice guide The Scenario Planning Handbook (with Ian Wilson).Practical implicationsThe four‐step process outlined here provides corporate executives the practical means to interpret the global forces buffeting them, to identify new pathways for creating value in the future and to get started.Originality/valueThis process to develop a new energy strategy evaluates the prospects that the way an organization manages its energy and environmental threats and opportunities over the next 15 years could invigorate or cripple it.
A strategic approach to overhead management
Authors: Lee Josh , Covell Margaret 
Published: March 2008

Purpose of this paperThe average company spends 23 cents out of every dollar of revenue on overhead, yet most firms lack a plan or system for aligning the with their strategic goals. This paper aims to look at a strategic approach to overhead management.Design/methodology/approachThe paper reframes how overhead can be categorized and assessed.FindingsThe paper finds that viewing overhead as an investment in a capability is the key to preventing wasteful stop‐and‐start cost‐cutting initiatives.Practical implicationsThe paper presents a way to protect the critical capabilities of organizations that are likely to be at risk during cost‐cutting initiatives.Originality/valueThe paper offers a new framework for classifying what is spent on overhead and for evaluating the strategic logic of it, so that management can instill a new discipline to managing overhead.
Qualitative Research in Accounting & Management – the journey so far
Authors: Northcott Deryl , Doolin Bill 
Published: March 2008

PurposeThe paper's aim is to reflect on the progress of the journal Qualitative Research in Accounting & Management since its inception in 2004.Design/methodology/approachThe paper reviews the type of contributor to the journal, the subjects published and the qualitative research approaches covered in the journal.FindingsQRAM has an international profile and an increasing readership. It remains both multi‐ and inter‐disciplinary, attracting submissions from a wide range of accounting and management subjects, as well as papers with an explicit methodological focus. QRAM continues to encourage authors to engage with the practical and methodological aspects of doing qualitative research.Originality/valueThis work provides a timely reflection on the journal's journey so far and the opportunities that lie ahead.
Differentiated realities? A response to Andrew Sayer and Bob Scapens and ChunLei Yang
Authors: Llewellyn Sue 
Published: March 2008

PurposeThe paper aims to provide a response to commentaries in this issue by Andrew Sayer, and Robert W. Scapens and ChunLei Yang on “Case studies and differentiated realities” a paper by Sue Llewellyn published in Qualitative Research in Accounting & Management Vol. 4 No. 1, 2007.Design/methodology/approachDiscusses issues raised in the commentaries around “differentiated realities”, “pluralist ontology” and the “single reality” of social constructivism.FindingsReiterates an understanding of the idea of “differentiated realities” and discusses the methodological implications that arise from it.Originality/valueClarifies Llewellyn's original discussion of differentiated realities and case studies.
Design of MACS in growth and revival stages of the organizational life‐cycle
Authors: Silvola Hanna 
Published: March 2008

PurposeThis study aims to describe and explain the design of management accounting and control systems (MACS) in the growth and revival stages of the organizational life‐cycle of the firm. In addition, it explores how the presence of equity capital investors affects the design of MACS in the case firm in its growth and revival stages.Design/methodology/approachA case study method is adopted to illustrate the design of MACS in the growth and revival stages. The data are analyzed to describe events in the two organizational life‐cycle stages, which are then compared to identify special features of the design of MACS.FindingsThe results show that, in contrast to a growth stage, a revival firm develops MACS for the firm's internal managerial and organizational purposes, such as a more diversified business strategy and more diversified organizational structure, as well as for external reasons, such as a more challenging business environment and investors' requirements. Investors require more detailed management accounting information to know how to get a better return on their investments in a revival stage, while investors ensured that the case firm was only using formal MACS in a growth stage.Research limitations/implicationsThe life‐cycle approach is the main perspective in data gathering even though this may bias the data. Therefore, not everything may be observed. Even though Friesen and Miller's life‐cycle model allows firm to be established through a merger of several declining firms, the birth of the case firm differs from a typical birth of the firm. This study is exploratory in nature, suggesting new insights that could be followed up in future research.Practical implicationsThe information produced by MACS is, at a minimum, equally important in the revival stage as in the growth stage even though MACS are used for different reasons. Therefore, MACS cannot be used in the same way in the revival stage as in the growth stage.Originality/valueThe study describes and explains the design of MACS by comparing the growth and revival stages, while the accounting literature does not traditionally distinguish between growth and revival stages in this respect.
Qualitative management accounting research: rationale, pitfalls and potential
Authors: Vaivio Juhani 
Published: March 2008

PurposeThe paper aims to provide an overview of the rationale for qualitative research in management accounting. It discusses how qualitative research could serve the development of theory, and provides guiding principles for qualitative investigation. It also seeks to identify common problems in qualitative studies and lays out avenues for further qualitative inquiry.Design/methodology/approachThe paper relies on critical reflection and deductive logic in its discussion, drawing on a wide range of theoretical pronouncements and methodological literature, as well as on some illustrative field studies in management accounting.FindingsThe paper opens a broad panorama: it emphasizes field research as a necessary counterweight to textbook appreciations of management accounting, to idealized economic models and to consultancy‐oriented agenda. It identifies how field research serves theory development in different ways, providing a set of practical principles which assist qualitative efforts. The paper also specifies pitfalls in qualitative studies and shows areas where the future potential of qualitative investigations can be focused.Practical implicationsThis is a paper that motivates the “qualitative” management accounting scholar. But it also assists in a pragmatic way the qualitatively oriented management accounting scholar – especially someone with little prior experience in empirical fieldwork and in the theoretical interpretation of qualitative data.Originality/valueThe paper provides a source of inspiration, an instructive reflection and a practical guide for the qualitatively oriented, but still somewhat hesitant, management accounting scholar.
Case studies and a single, differentiated reality
Authors: Sayer Andrew 
Published: March 2008

PurposeThe paper's purpose is to provide a commentary on “Case studies and differentiated realities” a paper by Sue Llewellyn published in Qualitative Research in Accounting & Management Vol. 4 No 1, 2007Design/methodology/approachThe approach is to draw upon critical realist and other philosophy of social science to respond constructively to Llewellyn's paper.FindingsRejects the claim that we need a concept of plural realities rather than a concept of a single, differentiated reality. Endorses Llewellyn's argument that different meanings of objectivity and subjectivity often go unnoticed, undermining their user's arguments. Takes issue with Llewellyn's claim that surveys are better suited to stable situations and case studies for changing situations. Adds support to the defence of case studies against the charge of lack of representativeness, by drawing upon ontological arguments about part‐whole relations and upon defences of practical reason.Originality/valueThe implication of these points is that a still stronger defence of case study approaches can be made.