bluuebunny/crossref_metadata_2025_split huggingface dataset:
Managerial factors for evaluating eco‐clustering approach
Authors: Dimitrova Vesselina , Lagioia Giovanni , Gallucci Teodoro 
Published: November 2007

PurposeThe paper aims to study the main managerial factors for evaluating the eco‐cluster approach and to promote their implementation within the environmental industry management.Design/methodology/approachThe paper includes the authors' observations about the advantages of eco‐clustering, and their practical consideration. The empirical research shows the tendencies for developing an eco‐cluster policy in one of the most economically dynamic regions in Bulgaria: Varna‐Devnya. The study framework was discussed with managers on the basis of the environmental practices of Solvay Sodi, Devnya Cement, and Agropolihim JSC. The authors outline the possible cycle of waste management and emission exchanges in that industrial zone.FindingsThe findings show that the eco‐cluster concept in Bulgaria could be provided on micro‐ and macro‐managerial levels, discussing firm relationships and governmental policy. The principal limitation for generating the findings is the lack of concordance between the governmental interest and the business interests of the TNCs. Three negative factors are important in the implementation of the eco‐clustering concept: lack of information; financial constraints; lack of trust.Practical implicationsCommon strategic agreements between TNCs and local authorities provide useful managerial and public implications for eco‐clustering. Second, the analysis outlines essential steps for the managerial behavior for creating eco‐clusters.Originality/valueThe perspectives of the eco‐cluster are studied for the first time in Bulgaria. The investigation gives motivation for a further study of the eco‐clustering approach with the support of the local authorities. The practical steps for managerial and public implications of the eco‐cluster concept as an innovative tool for Bulgarian managers are revealed.
Acceptance and adoption of the innovative use of smartphone
Authors: Park Yangil , Chen Jengchung V. 
Published: November 2007

PurposeThe purpose of this study is to investigate human motivations affecting an adoption decision for smartphone among medical doctors and nurses.Design/methodology/approachThis study investigates smartphone users' perception based on users' perceived adoption under the self‐efficacy, technology acceptance model (TAM) and innovation attributes leading to an adoption attitude under innovation diffusion theory by providing research constructs for the domain of medical doctors and nurses, testing them with reliability and validity, and demonstrating their distinctiveness with hypothesis testing.FindingsThe results indicate that behavioral intention to use was largely influenced by perceived usefulness (PU) and attitude toward using smartphone. PU and perceived ease of use positively determine attitude toward using smartphone.Research limitations/implicationsFor researchers, this study shows the possible and valuable adaptation of TAM constructs into the smartphone acceptance of doctors and nurses. The perceptions of smartphone adoption in this study are based on a one‐time survey. For better reliability a longitudinal study to show the measurement of attitudes will be needed.Practical implicationsOne of the important implications is that organizational factors become a significant predictor of users' attitude toward innovative technologies.Originality/valueThe domain of research, smartphone, is a new technology in some industries; thus smartphone adoption deserves investigation in its own right. Although academic research of smartphone adoption in healthcare is limited, this study contributes to the field by adding an important new investigation.
Human resources' self‐esteem across gender and categories: a study
Authors: Kundu Subhash C. , Rani Sunita 
Published: November 2007

PurposeThe main objective of the study is to assess the self‐esteem of the human resources including future workforce, trainees, managers, and entrepreneurs.Design/methodology/approachPrimary data based on 1,835 respondents were analyzed to compare the self‐esteem of males and females of various categories. Statistical tools such as factor analysis, correlations, analysis of variance, means, grand means, and standard deviations were used for the analysis of the data gathered.FindingsAmong all the derived five factors, respondents scored highest on strong belief which indicated the high self‐esteem cognition. Significant differences were found between the various categories of students, managers, entrepreneurs, and trainees. Males and females also differed on certain aspects of self‐esteem. The overall self‐esteem of the sample was found to be marginally positive.Research limitations/implicationsThe limitation of the study was that the data were collected from North India only, though they could have been collected from the wider area. Rather it can be extended cross‐culturally so that it may give more generalized conclusions.Practical implicationsSelf‐esteem of human resources has managerial and policy implications. Self‐esteem affects the organisational decisions regarding planning and hiring, motivating, retaining, and laying‐off of human resources. High and positive self‐esteem has a positive relationship with job performance, job satisfaction, organisational commitment, need for achievement, self‐perceived competence, self‐image, and success expectancy. Organizations should not only concentrate on hiring and retaining high and positive self‐esteem employees, but also try to maintain the self‐esteem level of the employees. Organisations can enhance employees' self‐esteem by allowing them ample room for self‐determination.Originality/valueThis paper helps in understanding the level of self‐esteem of males and females across categories and resultant behaviour. Inclusion of aspirants along with managers and entrepreneurs will definitely add to the existing knowledge, management theory and practice.
Key success factors of strategic sourcing
Authors: Chan Tony C.T. , Chin Kwai‐Sang 
Published: November 2007

PurposeThis research aims to identify and examine the importance of the key success factors (KSFs) of strategic sourcing, and investigate the relationship between KSFs and sourcing performance in the Hong Kong toy industry. The KSFs are ranked, and the results show those factors that should be given the highest priority in implementing strategic sourcing.Design/methodology/approachA literature review, a questionnaire survey, interviews with industry experts and the analytical hierarchy process (AHP) approach were employed in the study. First, the KSFs were identified after a full review and evaluation of the strategic sourcing literature. A questionnaire survey of 205 companies was then conducted in the Hong Kong toy industry to verify the importance of these KSFs. Finally, 20 sourcing experts from the toy industry were interviewed and assigned pairwise comparison judgements on a proposed AHP model, which prioritised the relative importance of these KSFs for the Hong Kong toy industry.FindingsAbout 14 KSFs are identified through the literature review. The survey results indicate that these 14 KSFs are important and they are positively related to sourcing performance. Moreover, the results show that there is only marginal implementation of these 14 KSFs amongst Hong Kong toy companies. With the prioritisation of the identified KSFs by the AHP approach, it is strongly suggested that the toy manufacturers assess and improve their strategic sourcing performance.Originality/valueThe paper identifies the relative importance of the 14 KSFs, which will allow manufacturers to use their limited resources to focus on the most important factors in improving their strategic sourcing practice and performance.
Market, industry, and company influences on global product standardization
Authors: Powers Thomas L. , Loyka Jeffrey J. 
Published: November 2007

PurposeThis paper aims to report research on the relationship among market, industry, and company factors and the level of global product standardization.Design/methodology/approachThe study is based on a survey of executive level managers in US‐based companies that market products both domestically and internationally.FindingsSignificant relationships were found between specific market, industry, and company factors and global product standardization.Originality/valueThe results of the research can be used both to understand and to manage global products in light of the market, industry, and company factors that influence their existence.
The impact of ownership
Authors: Carlos Pinho José 
Published: November 2007

PurposeThis paper aims to analyse the growing body of literature on small and medium‐sized enterprise (SME) internationalisation by considering a set of propositions regarding the drivers and inhibitors of an entry mode decision.Design/methodology/approachFollowing a quantitative methodological approach, a survey was applied to a sample of SMEs to empirically test the proposed conceptual model. Logistic regression analysis was used to analyse the data.FindingsResults from the study revealed the importance of the firm's international experience, its ability to innovate, the market potential for growth and market‐specific knowledge as key predictors for choosing an equity‐entry mode. SMEs are rather flexible in nature and tend to perform activities with low‐cost structures, thereby minimising the relevance of the perceived risk associated with the host country.Practical implicationsEmpirical findings are relevant as they may assist SME managers to make financially sound entry mode choices, which, if effectively made, enable a firm to gain important competitive advantages.Originality/valueThis study contributes to the current body of knowledge in the area of SME internationalisation by combining two key dimensions of Dunning's eclectic framework, while also including the managerial and ownership structure characteristics, whose dimensions have been assumed to be important drivers for SME internationalisation.
An analytical review of the factors stimulating smaller firms to export
Authors: Leonidou Leonidas C. , Katsikeas Constantine S. , Palihawadana Dayananda , Spyropoulou Stavroula 
Published: November 2007

PurposeAlthough exporting can offer many benefits to smaller manufacturers, a large number of these firms refrain from export operations as a result of insufficient stimulation. This paper seeks to critically analyse and creatively synthesise the reasons that may stimulate a smaller firm to export, based on a review of 32 empirical studies conducted in various parts of the world during the period 1974‐2005.Design/methodology/approachA total of 40 export stimuli were systematically identified from the extant empirical literature, which, for analytical purposes, were divided into internal and external, as well as proactive and reactive. Within each study, stimuli were ranked in terms of their importance, frequency, or intensity, and the aggregate impact of each stimulus in all studies under review was evaluated.FindingsThe review revealed that export stimulation stems from a variety of factors, and may vary according to time, spatial, and industry contexts. Irrespective of contextual factors, there are certain motives that systematically play a key role in encouraging smaller firms to export, such as the desire to achieve extra sales, profits, and growth, utilise better idle production capacity, exploit a unique/patented product, avoid the threats of a saturated domestic market, reduce home market dependence, and respond to unsolicited orders from abroad. Some of these motives may lead to an opportunistic approach to exporting, while others denote deliberate export adoption. It was also shown that, although there are numerous other stimulating factors, with a lower impact on exporting, these should not be underestimated because their role may increase under certain conditions or become complementary to export stimuli with a stronger impact.Research limitations/implicationsThe findings of the study have serious implications for both public and company policy makers. Policy makers may use this insightful analysis of export stimulation as a guide to developing proper export promotion programmes and sound export marketing strategies.Originality/valueThe paper offers a comprehensive review and synthesis of all factors with a possible stimulating effect on exporting; evaluates the aggregate effect of each factor, as collectively derived from all empirical studies conducted on the subject; and provides an in‐depth analysis of the nature and the stimulating mechanism of each factor.
Accounting as codified discourse
Authors: Llewellyn Sue , Milne Markus J. 
Published: November 2007

PurposeThis paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea of codification and locate the notion of a “codified discourse” within the broader tradition of discourse studies in management.Design/methodology/approachThe approach is conceptual and discursive, and provides a theoretical framework for understanding codification and a discursive context for the accepted papers in this special issue.FindingsTheoretically, consideration of the more determinate relationship between codified discourse and practice can add to the general understanding of the discourse/practice dynamic in organisation studies. Several issues are identified that call for further empirical investigation. First, some of the broad‐spectrum accounting codes (e.g. historic cost) are currently under review in the expectation that change will enable constructive accounting innovation. Second, the impact of more codified accounting on management practice in organisations requires evaluation. Third, how far “intangibles” and “externalities” can be codified is a pertinent current agenda. Fourth, work is needed on whether and to what extent professional power is curtailed when politicians and policy makers introduce more codified discourses.Research limitations/implicationsCurrently “codification” is not well understood in the literature. This AAAJ special issue opens up the debate but there remains considerable scope for future work to take this agenda forward – to enable more detailed understanding of accounting as codified discourse.Originality/valueAlthough “discourse studies” and “discourse analysis” are now firmly embedded in the organisational/management literature, “codified discourses” have not featured in the debate. This is a significant omission as codification is a key feature of many discourses – especially in professional fields like accounting, law, and medicine. Moreover, codified discourses are becoming more widespread. The value of this paper lies in its exposition of accounting as codification in relation to discourse.
Discourse and audit change
Authors: Khalifa Rihab , Sharma Nina , Humphrey Christopher , Robson Keith 
Published: November 2007

PurposeThis paper aims to develop understanding of how the pursuit of practice change in auditing, especially in relation to audit methodologies, is conveyed, presented, reflected in and enabled (or hindered) through discursive, textual constructions by audit firms.Design/methodology/approachThe paper uses an extensive series of interviews with audit practitioners, educators and regulators and a textual study of the content, concordances and narratives contained in two key audit methodological texts published by KPMG, one of the Big Four accounting firms.FindingsMajor discursive shifts in audit methodologies are identified over the last decade, with the dominant audit discourse switching from one of “business value” to one of “audit quality”. Such shifts are analysed in terms of developments in the wider, organisational field and discursive (re)constructions of audit at the level of the audit firm.Originality/valueThe identified shifts in auditing discourse are important in a number of respects. They demonstrate the significance of discursive elements of audit practice, contradicting influential prior claims that methodological discussions and developments in audit over the last decade had focused consistently on notions of “audit quality”. Methodologically, they demonstrate the importance and opportunities for knowledge development available by combining institutional, field‐wide analysis with a detailed discursive study of individual interviews and texts.
Social and environmental reporting and hegemonic discourse
Authors: Spence Crawford 
Published: November 2007

PurposeThe purpose of this paper is to explore the construction/reproduction of capitalist discourse through social and environmental reporting (SER) and, from this, to consider the implications that this may have for the function that SER serves.Design/methodology/approachThe paper employs the discourse theory of Laclau and Mouffe to frame SER as a hegemonic practice. Laclau and Mouffe's discourse theory is also used as a lens by which to interpret the findings of an empirical study exploring managerial perceptions of SER motivations and organisational‐socio‐environmental interactions.FindingsThe paper finds that both SER and corporate social responsibility (CSR) are driven by numerous motivations, although these motivations essentially form part of a business case. In turn, the necessity of this business case appears to shape and constrain the ideologies that underpin and are communicated through SER.Research limitations/implicationsThe debate within the SER literature around which set of motivations best explains the existence of SER is challenged here by the notion that the vast majority of these motivations may be understood as falling into some sort of business case. Moreover, this business case is one that constrains the perceived function of practices such as SER and CSR. One limitation of the study relates to the importance of SER in wider processes of ideology construction and dissemination. SER may be peripheral in this regard.Practical implicationsA practical implication of this paper is the recognition of the structural and ideological impediments to fuller accountability that are faced by corporate managers.Originality/valueThe paper explores SER combining both critical theory and qualitative fieldwork. It is one of very few papers to interpret SER explicitly through the lens of discourse theory.
Enrolling discourse consumers to affect material intellectual capital practice
Authors: Cuganesan Suresh , Boedker Christina , Guthrie James 
Published: November 2007

PurposeThe purpose of this paper is to provide an empirical account of the discourse‐practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW).Design/methodology/approachThe paper is a case study. Data collection techniques comprised semi‐structured interviews,in situobservation of meetings and internal presentations, and reviews of documents such as internal memos, strategic plans, IC statements and business performance and annual reports.FindingsAlthough ambiguity in discourse may reduce its ability to prescribe particular practices, the paper argues that such qualities allow discourse producers greater flexibility in attempting to shape action. At LandsNSW, IC discourse was given shape by those mobilising it. Specifically, constructing IC as a potential solution to practical concerns made IC more attractive to discourse consumers. By interesting and enrolling users in this manner, IC discourse was taken up where it had previously been discarded.Research limitations/implicationsExternal factors that comprised IC discourse outside the organisation have only been given limited attention. It is also acknowledged that discourse consumers extend beyond practice manager level to also include employees in lower level operational positions and that these have not been explored in this study.PurposeThe paper provides useful information on enrolling discourse consumers to affect material intellectual capital practice.
Analysing accounting discourse: avoiding the “fallacy of internalism”
Authors: Ferguson John 
Published: November 2007

PurposeThe purpose of this paper is to elaborate on John B. Thompson's “tripartite approach” for the analysis of mass media communication, highlighting how this methodological framework can help address some of the shortcomings apparent in extant studies on accounting which purport to analyse accounting “texts”.Design/methodology/approachBy way of example, the paper develops a critique of an existing study in accounting that adopts a “textually‐oriented” approach to discourse analysis by Gallhofer, Haslam and Roper. This study, which is informed by Fairclough's version of critical discourse analysis (CDA), undertakes an analysis of the letters of submission of two business lobby groups regarding proposed takeovers legislation in New Zealand. A two‐stage strategy is developed: first, to review the extant literature which is critical of CDA, and second, to consider whether these criticisms apply to Gallhoferet al.Whilst acknowledging that Gallhoferet al.'s (2001) study is perhaps one of the more comprehensive in the accounting literature, the critique developed in the present paper nevertheless highlights a number of limitations. Based upon this critique, an alternative framework is proposed which allows for a more comprehensive analysis of accounting texts.FindingsThe critique of Gallhoferet al.'s study highlights what is arguably an overemphasis on the internal characteristics of text: this is referred to by Thompson as the “fallacy of internalism”. In other words, Gallhoferet al.draw inferences regarding the production of the letters of submission from the texts themselves, and make implicit assumptions about the likely effects of these texts without undertaking any formal analysis of their production or reception, or without paying sufficient attention to the social and historical context of their production or reception.Originality/valueDrawing on Thompson's theory of mass communication and his explication of the hermeneutical conditions of social‐historical enquiry, the paper outlines a range of theoretical considerations which are pertinent to researchers interested in studying accounting texts. Moreover, building on these theoretical considerations, the paper delineates a coherent and flexible methodological framework, which, it is hoped, may guide accounting researchers in this area.
Reply to: “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”
Authors: Gallhofer Sonja , Haslam Jim , Roper Juliet 
Published: November 2007

PurposeThe purpose of this paper is to provide a response to “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”, an article by Ferguson in which a work by Gallhofer et al. is critiqued.Design/methodology/approachThe paper responds to critique by Ferguson that one of their papers does not consider the “social‐historical contexts of text production, transmission and reception”. It also looks at Ferguson's challenge of critical discourse analysis (CDA) and its political motivation.FindingsThe paper defends Gallhofer et al. in that they chose to “promote critical discourse analysis respecting the focus of accounting and finance” and that the aim of their work was pedagogical. They chose to focus on the production of the texts rather than their reception because the work wanted to gain insights into how accounting texts are read and mobilised by radical activists in pursuance of their emancipatory goals, especially through CDA.Originality/valueThe paper provides a defence of a previous paper of the authors, which was concerned with emancipatory change, evident in Fairclough's version of CDA.