bluuebunny/crossref_metadata_2025_split huggingface dataset:
Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departments
Authors: Mack Janet , Ryan Christine 
Published: July 2006

PurposeThe purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments.Design/methodology/approachThis research in this paper uses a survey methodology to access users of government department general purpose financial reports and is innovative because it has directly studied actual users across the entire public sector.FindingsThe findings of this paper indicate that general‐purpose financial reports are used to satisfy financial accountability and public accountability rather than decision making – indicative of users having an accountability focus rather than a “decision‐useful” focus. This provides systematic empirical evidence against the current financial reporting model used internationally in the public sector.Research limitations/implicationsThe paper has important implications for policy makers since the choice of an accounting framework has the capacity to affect the information content of reports – what is reported and how it is measured, and thus have a direct impact on the operations of government. The paper argues that it is crucial that public policy regulators re‐examine the financial reports provided to stakeholders.Originality/valueThe research in this paper is original in that it has, for the first time, systematically reviewed all of the three elements of the public sector general‐purpose financial reporting model as well as directly accessing users. The authors can categorically argue for the abandonment of the model in favour of one, which is better suited to the public sector.
A novel crack and delamination protection mechanism for a WLCSP using soft joint technology
Authors: Yew Ming‐Chih , Chiu Chien‐Chia , Chang Shu‐Ming , Chiang Kuo‐Ning 
Published: July 2006

PurposeThe coefficient of thermal expansion (CTE) mismatch between silicon and organic printed circuit board (PCB) materials causes a reliability issue for ball grid array type electronic packages. This makes it difficult for conventional wafer level chip scaled packaging (WLCSP) with large die to satisfy the reliability requirements. Therefore, in this study a novel solder joint protection‐WLCSP (SJP‐WLCSP) structure is proposed to overcome the reliability issue.Design/methodology/approachThe SJP‐WLCSP makes use of a delaminating layer to reduce the problem of CTE mismatch. In the SJP‐WLCSP, a delaminating layer is interposed between the top layer of the chip and the bottom insulating layer of the redistribution copper metal traces. As a result, the stress on the solder joints can be released by allowing cracks to form in the delaminating layer.FindingsTo elucidate the thermo‐mechanical behaviour of tin‐lead eutectic solder joints and copper traces, a non‐linear analysis, based on a 3D finite element (FE) model, under accelerated thermal test loadings was carried out. The maximum equivalent stress/strain in the solder joints predicted by the FE simulation were found to diminish significantly when applying the delaminating layer. In addition, parametric FE analysis was also applied in this study, and based on the design concepts within this study, a robust novel SJP‐WLCSP could be achieved.Originality/valueIn this work, a new packaging concept with high reliability, low cost and easy fabrication was developed to reduce the shear stress in the solder joints due to the CTE mismatch between silicon chips and organic PCBs.
Characterization of tin oxidation products using sequential electrochemical reduction analysis (SERA)
Authors: Hillman D.D. , Chumbley L.S. 
Published: July 2006

PurposeTo evaluate the oxide formation characteristics of tin (Sn) as a function of conditioning treatment and define a conditioning methodology that rapidly produces a tin oxide thickness and oxide species morphology similar to those formed in ambient oxidation.Design/methodology/approachElectrochemical reduction analysis and scanning electron microscopy techniques were utilized to identify tin oxide species and oxide quantities on tin samples which were subjected to a variety of conditioning methodologies.FindingsTin oxide species were identified and oxide quantities measured. Comparisons of tin oxide species/quantities were completed for the different conditioning methodologies used and for other industry oxide investigations. The following conclusions were reached: all conditioning methodologies produced both SnO and SnO2 tin oxide species; steam conditioning produced the thickest oxides; the conditioning methodologies investigated were found to produce oxide thicknesses similar to those formed under ambient conditions.Research limitations/implicationsFurther investigation would be beneficial using this study as a foundation. Additional conditioning methodologies and a larger selection of various tin surfaces would provide a future understanding of the impact of oxide species and thickness on solderability.Practical implicationsThe electronics industry has attempted to “predict” a surface's susceptibility to oxidation by using accelerated conditioning techniques. An understanding of the formation of tin oxidation products created by accelerated conditioning techniques could be highly beneficial to the electronics industry. The standardization and use of a realistic accelerated conditioning technique would reduce testing cycle time, increase the predictability and consistency of test results, and lower testing costs.Originality/valueThis paper was incorporated into an original electronics manufacturer's solderability testing/analysis procedures, and the results are being utilized by the electronics industry solderability specification task groups/committees.
Customer knowledge transfer and key account management in professional service organizations
Authors: Nätti Satu , Halinen Aino , Hanttu Niina 
Published: July 2006

PurposeEffective customer‐specific knowledge transfer is the cornerstone of customer value creation in professional service organizations. In order to formulate a coherent service offering across different expertise areas, it is crucial to share customer‐specific knowledge between professionals, business functions and units. The purpose of this study is to offer insights into the role of key account management (KAM) systems in facilitating this process.Design/methodology/approachThe work is based on an explorative case study in which the implementation of the KAM system in two consulting and training companies was investigated. Comparison of the two cases in terms of KAM design and success in knowledge transfer enabled conclusions to be drawn about the role of KAM as a knowledge carrier and a “linking pin” in a loosely coupled organization.FindingsOrganizational fragmentation and insufficient communication channels among experts and subgroups of professional organizations cause problems in relation to knowledge transfer. This also makes it more difficult to combine expertise and to create innovative service concepts for customers. A KAM system, if managed effectively, provides a powerful tool for counteracting these problems. It functions as a linking pin in a loosely coupled organization, helping to maintain customer‐specific knowledge transfer and continuity in customer relationships.Originality/valueVery little research has been conducted on customer‐specific knowledge transfer in professional service organizations in spite of its central role in the creation of customer value. This study is unique in offering empirical evidence of the role of KAM systems in facilitating knowledge transfer. In the future, it would be interesting to study the role of different organizational conditions and practices, including organizational structures, the use of technological knowledge tools and cooperative working methods. The effectiveness of KAM systems in terms of financial performance and the creation of value for clients also deserve more research attention.
A strategic review of operations and marketing functions in retail banks
Authors: Rhee Munsung , Mehra Satish 
Published: July 2006

PurposeAims to examine the performance affects of strategic integration in retail banking services.Design/methodology/approachUsing a survey of retail banking executives, it is examined as to how the role of operations and marketing areas can assist retail banks to shape their competitive strategies.FindingsIt is found that proactiveness and competitive strategy substantially affect a retail bank's performance based on the strength of integration of operations and marketing areas.Research limitations/implicationsResearch is limited to retail banking services.Originality/valueThe research broadens the scope of the strategic fit concept towards the analysis of performance effects due to functional integration in retail banks.
Temporal and spatial e‐service value
Authors: Heinonen Kristina 
Published: July 2006

PurposeTo develop a conceptual framework for temporal and spatial e‐service value.Design/methodology/approachIn the empirical study, the temporal and spatial value of e‐services is qualitatively explored. Positioned within service research, a conceptualisation of customer perceived value based on benefit and sacrifice of technical, functional, temporal and spatial dimensions is used.FindingsThe qualitative study identifies subdimensions of temporal and spatial value. In addition to benefits such as access and flexibility, these subdimensions also involve aspects related to temporal and spatial sacrifice. The subdimensions indicate the versatility of the dimensions. Another finding is the interdependence between the benefit and sacrifice of service value.Research limitations/implicationsExtends prior research by qualitatively describing benefit and sacrifice of temporal and spatial value. Presents a conceptual model of temporal and spatial e‐service value. Future research needs to quantitatively validate the subdimensions of the temporal and spatial dimensions across different contexts.Practical implicationsShows what temporal and spatial aspects in services create value for customers, especially in an e‐service context. Particularly, it identifies aspects that decrease the perceived service value. An important marketing challenge is to emphasize and develop the value‐increasing parts of a service while understanding and reducing its value‐decreasing components.Originality/valueContributes to marketing research and practice with its conceptualisation of temporal and spatial e‐service value. The importance of time and location in creating customer perceived value is emphasised.
Beginning principals: balancing at the top of the greasy pole
Authors: Walker Allan , Qian Haiyan 
Published: July 2006

PurposeThis article aims to set the scene for this Special Issue on beginning principals and to inform one's understanding of how new principals manage their work lives to make a difference in their schools.Design/methodology/approachBased on recent literature on beginning principals, the paper draws together and analyses issues encompassing principals' formal preparation, recruitment, licensure and socialisation.FindingsThis article outlines the broader context that frames the lives of beginning principals across societies. It does this through focusing on three fairly general topics: the current expectations of principals and potential principals, which also touches on a shortage of principal candidates in some societies; the life of beginning principals, including strategies suggested by research for “surviving” those hectic first years; and issues related to principals' preparation and learning. These topics encapsulate the focuses of the articles that follow.Originality/valueThe paper contributes to the understanding that the quest for beginning principalship cannot be restricted by national or societal borders; it is one that calls for greater international cooperation and insight.
Canadian perspectives on beginning principals: their role in building capacity for learning communities
Authors: Sackney Larry , Walker Keith 
Published: July 2006

PurposeThis paper sets out to posit that the new economy places a new set of demands on schools and those who lead. Mindfulness, intentional engagement of people and adaptive confidence are needed developmental features of beginning principal success. The paper examines how beginning principals in Canada respond to the capacity‐building work of leading learning communities.Design/methodology/approachThe paper examines data from a number of Canadian studies of beginning principalship and makes sense of these data using learning community and leadership literature.FindingsBeginning principals must create a learning community culture that sustains and develops trust, collaboration, risk taking, reflection, shared leadership, and data‐based decision making. Mindfulness, engaging people in capacity building and the development of adaptive confidence are key features of new principal maturation.Originality/valueBeginning principals need to first develop personal, then collective efficacy, as well as mindfulness of their own learning and the learning culture. Further, beginning principals must intentionally engage people in acts of capacity building, together with conveying adaptive confidence in order to effectively foster professional learning communities.
Management accounting and corporate management: insights into multinational hotel companies
Authors: Mongiello Marco , Harris Peter 
Published: July 2006

PurposeThe aim of this paper is to provide insights into the links between managerial accounting, as a tool for monitoring and governing multinational hotel companies, and corporate management approaches.Design/methodology/approachThe paper builds upon an extensive survey of general managers previously published by the authors, followed up with interviews and an in‐depth analysis of different management scenarios in the context of multinational hotel companies.FindingsThis paper's findings suggest that “management by values” appears to be particularly adapted to multinational hotel companies, because of their organisation features, i.e. a network spread in different environments, and partially shapes the management accounting choices of performance indicators at various levels in the organisation.Research limitations/implicationsThe limitations of this research would depend on the limited amount of data collected, i.e. 13 interviews, of which eight are analysed, if there were any attempt to generalise the findings.Practical implicationsImplications are both theoretical and practical: the former refer to avenues of further research being opened within this paper, the latter refer to the suggestion that managers in multinational hotel companies might begin to question their own organisations and consider reflecting upon their management approach, in light of the insights provided in this paper.Originality/valueThis paper fits with the established literature on management accounting, but also points towards new connections with the corporate management literature.
The barriers to the recruitment and retention of supervisors/managers in the Scottish tourism industry
Authors: Martin Andrew , Mactaggart Deirdre , Bowden Jiaolan 
Published: July 2006

PurposeThe primary objective of this study was to examine, from the supervisors/managers' perspective, the impacting factors and barriers on their recruitment and retention in the Scottish tourism industry.Design/methodology/approachThe information in this analysis was elicited from a questionnaire survey and analysed using factor analysis and significance test.FindingsThe analysis of the responses supports the separation of the hygiene (such as “working conditions”) and motivator factors (such as “image of the tourism industry” and “development opportunities”) as represented by Herzberg's dual‐factor motivational theory; and strengthens the belief that the latter is more significant in the recruitment and retention of tourism managerial staff.Research limitations/implicationsThe major limitation is the sampling framework and the data collection methods. These restricted the choice of the analysing techniques and might ultimately affect the interpretation of the research results.Practical implicationsThis research aims to alert policy‐makers to some of the key barriers to the employment of qualified tourism staff in Scotland and assist with their decision‐making process.Originality/valueAs highlighted, the research provides insights to tourism practitioners in understanding and tackling the problems facing tourism employment in Scotland; it also provides some empirical evidence to tourism researchers in their theoretical understanding of the motivation and satisfaction of tourism managerial staff.
Perceptions of European independent hoteliers: hard and soft branding choices
Authors: Holverson Sonja , Revaz Frédéric 
Published: July 2006

PurposeThis study aims to examine the effectiveness of branding through franchising and hotel membership affiliations in Europe, where the chain penetration rate is still relatively low, albeit growing slowly, and where hotels are limited by historical preservation codes and building restrictions.Design/methodology/approachAlthough branding through affiliations has been a successful strategy in North America for decades, little is known of this strategy in Europe, where the fragmented hospitality industry comprises small and medium‐sized independent enterprises which are being subjected to increasing competitive pressure from large global chains. This exploratory study, using a purposive sample, examines the factors that European independent hotels consider before committing to a third‐party brand and whether they perceive their decision to have improved their overall performance.FindingsIt is revealed that these hoteliers perceive that they had significantly improved their overall market position situation without losing a large part of their uniqueness, independence and management control. Notwithstanding, some of the hoteliers were not satisfied with every aspect of their brand selection and it was concluded that the degree of success would be highly contingent on careful selection of the appropriate kind of branding tool option for each situation.Practical implicationsThe main issues have been identified for hoteliers to consider when selecting a brand affiliation as well as the key components for the branding companies to include in their offers. Recommendations are provided for both.Originality/valueDecision‐making criteria are provided for hoteliers in the form of a checklist to use including benefits and risks and other considerations, as well as a checklist of key success factors of leading hotel branding companies.
Increasing customers' loyalty in a skiing resort
Authors: Alexandris K. , Kouthouris C. , Meligdis Andreas 
Published: July 2006

PurposeThe purpose of this paper is three‐fold: first, to propose a model for measuring service quality in a skiing resort; second, to investigate the contribution of place attachment on the prediction of customers' loyalty, and third, to examine the influence of service quality on the development of place attachment.Design/methodology/approachA total of 264 (n=264) recreational skiers participated in the study, and filled the two‐dimensional place attachment questionnaire and a service quality questionnaire, which was based on Brady and Cronin's three‐dimensional service quality model (physical environment quality, interaction quality, outcome quality).FindingsThe results of the study indicate that skiers' loyalty was significantly predicted by both the place attachment dimensions (place identity and place dependence). Furthermore, place attachment was significantly predicted by the interaction and physical environment service quality dimensions.Research limitations/implicationsThe research was limited because it was based on one skiing resort. Testing it on many would give a more accurate result. Expansion of the theoretical model in other tourist destinations would also provide a more accurate result.Practical implicationsStrategies to develop customer loyalty and for the development of place attachment are discussed. A model of measuring service quality in skiing resorts is presented.Originality/valueThe paper proposes a model for measuring service quality in skiing resorts. It also introduces the construct of place attachment and its value for predicting customer loyalty.
Perceptions of productivity among Swiss hotel managers: a few steps forward?
Authors: Ingram Arthur , Fraenkel Stefan 
Published: July 2006

PurposeThis paper aims to explore managers' perceptions of labour productivity within a sample of de luxe hotels located in Switzerland.Design/methodology/approachThe exploratory, qualitative fieldwork outlines managers' perceptions of labour productivity. It describes the views of a sample of ten male, senior managers and human resources managers, of several 4‐ and 5‐star hotels.FindingsThe emerging findings highlight the fact that managers perceive productivity as a vague concept. Pessimistically, the harder managers try to understand it, the more nebulous such a notion appears to them.Research limitations/implicationsThis is a small exploratory study of managers' perceptions of labour productivity based on interviews drawn from hotels near Geneva and Lausanne.Practical implicationsThe fieldwork draws attention to this situation and suggests ways to make concepts of productivity more relevant to hospitality managers.Originality/valueEssentially, the work examines the proposition that for hoteliers productivity enhancement in hospitality is, in practice, a vague concept. It is interesting that, apparently, the more effort individual units managers put into an understanding/perception of productivity management, the further the concept recedes. Arguably, Swiss hotel managers tend to confuse productivity with profitability: as such recognition of the management of people as a vital element in successful hotel management is low. What emerges from the interviews is that productivity seems to be essentially an attitude of mind, a question of perceptions, frames of reference, intangible properties: that the essence of productivity enhancement is how to do things better. Are productivity and profitability perhaps not so far apart, after all ?
Global trends and challenges in services
Authors: Sigala Marianna , Christou Evangelos 
Published: July 2006

PurposeThe purpose of this paper is to introduce the theme of the special issue on global trends and challenges in services.Design/methodology/approachA brief review of the papers included in the special issue.FindingsContextualization of the papers and identification of their contribution and significance for research in services management.Originality/valueAlthough the papers included in the special issue represent only a small sample of the global trends and issues facing services management nowadays, papers provide a good basis and implications for conducting future research and extending the area further.