bluuebunny/crossref_metadata_2025_split huggingface dataset:
Auditing research: a review across the disciplinary divide
Authors: Humphrey Christopher 
Published: February 2008

PurposeThe purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline.Design/methodology/approachThe approach takes the form of a literature review.FindingsThe paper challenges the extent of one's knowledge of audit practice, highlighting a variety of concerns with dominant research approaches/traditions and pin‐pointing a range of research questions and approaches which offer potentially rewarding insights of the audit practice arena.Practical implicationsThe paper emphasises the scope for auditing researchers and practitioners to think differently about audit practice and to work collectively in pursuing advances in auditing knowledge and educational processes more generally.Originality/valueThe paper illustrates just how vibrant contemporary auditing research agendas can be when the focus is directly on understanding the practice of audit and the work of associated regulatory institutions. It argues that the development of the auditing research discipline has been hindered by desired attachments to so‐called notions of “scientific rigour” and a reluctance across significant parts of the discipline to undertake (or even acknowledge) research of a more “qualitative” or “critical” dimension.
Did Kaplan and Johnson get it right?
Authors: Otley David 
Published: February 2008

PurposeThis paper sets out to demonstrate a conceptual structure for the study of performance management systems which subsumes one major aspect of management accounting activity, namely performance evaluation and control.Design/methodology/approachThe approach takes the form of a review of management accounting practices and change over the past 20 years, to give insight into how research can become more fruitful in the future.FindingsManagement accounting is argued to be an unhelpful conceptual category in developing insight and theories in the field of organizational control practices. A wider framework is proposed that has fewer limitations.Practical implicationsMany of the practical implications have already been observed in organizational practices; for academic research, the practical implication is the need to move beyond the confines of an artificial management function and seek to establish a more appropriate basis for theorisation.Originality/valueThe paper gives guidelines and criteria for evaluating the likely contribution of different research approaches. It is hoped that these will be helpful in encouraging researchers to move outside conventional boundaries in developing fresh approaches to understanding long‐standing issues and practices.
Chronicles of wasted time?
Authors: Owen David 
Published: February 2008

PurposeThe purpose of this paper is to present a critical review of the development and current state‐of‐the‐art of social and environmental accounting (SEA) research, with particular reference to the role and contribution of the Accounting, Auditing & Accountability Journal, while also offering some pointers as to how the field may develop in the future.Design/methodology/approachThe approach combines a literature review and critique, with particular emphasis on SEA papers published in AAAJ (1988‐2007) together with other papers published in a range of leading‐edge journals (2004‐2007).FindingsWhile published SEA research covers a wide range of topics, particular emphasis has been placed on polemical debate and studies investigating the organisational determinants and managerial motivations underpinning reporting initiatives. Some evidence is produced of a rapprochement between mainstream SEA scholars and critical theorists, with the moral foundation, and interventionist stance, of the former being combined with the historically and theoretically informed perspective of the latter. Evidence is also offered of field‐based studies achieving greater prominence in the literature in recent years.Research limitations/implicationsWhile a “broad brush” analysis of the historical development of SEA research is offered, detailed investigation is largely confined to the contribution of Accounting, Auditing & Accountability Journal and that of contemporary research studies.Practical implicationsAgreement is expressed with the conclusions emanating from previous authoritative reviews of the field concerning the need for engagement with practice on the part of researchers. However, a managerial perspective is eschewed in favour of recommending articulation of research to social movements and working directly with stakeholder groups.Originality/valueThe paper provides a detailed analysis of the contribution made by one particular leading edge journal, while further drawing on recently published work in a range of journals in order to develop pointers for future effective interventions by SEA researchers in matters of public policy and praxis.
Innovation, convergence and argument without end in accounting history
Authors: Walker Stephen P. 
Published: February 2008

PurposeThis paper seeks to review the accounting history content ofAccounting, Auditing & AccountabilityJournal(AAAJ) over the last 20 years and to identify distinctive research themes therein. Observations and suggestions are offered in relation to future accounting history research.Design/methodology/approachThe study comprises an analysis of the content ofAAAJand related literature.FindingsHistories appearing inAAAJhave focused on technical issues, accounting in business organisations, cost and management accounting, accounting historiography, professionalisation, and socio‐cultural studies of accounting. The journal has been an important medium for the pursuit of interdisciplinarity, the promotion and practical application of new research methods, methodological pluralism, and searches for convergence in historical debates.Research limitations/implicationsThe paper discusses the potential for advancing established research agendas in accounting history and identifies some new subjects for investigation by accounting historians.Originality/valueIt is suggested that, while methodological innovation and plurality are to be applauded, the sustained application of new approaches should also receive greater encouragement. Searches forrapprochementin accounting history debate run the risk of stultifying historical controversy. It is argued that histories of management accounting, gender, class, professionalisation are far from “complete” and should be reignited through the adoption of broader theoretical, temporal and spatial parameters. An emphasis on the performative aspects of accounting in socio‐cultural histories is encouraged, as is clearer recognition of the significance of contemporary understandings of the boundaries of accounting. Also emphasised is the desirability of more indigenously sensitised histories of the profession, greater engagement with the “literary turn”, and a renewed commitment to interdisciplinarity.
Gearing service quality into public and private hospitals in small islands
Authors: Arasli Huseyin , Haktan Ekiz Erdogan , Turan Katircioglu Salih 
Published: February 2008

PurposeThe purpose of this research is to develop and compare some determinants of service quality in both the public and private hospitals of Northern Cyprus. There is considerable lack of literature with respect to service quality in public and private hospitals.Design/method/approachRandomly, 454 respondents, who have recently benefited from hospital services in Famagusta, were selected to answer a modified version of the SERVQUAL Instrument. The instrument contained both service expectations and perceptions questions.FindingsThis study identifies six factors regarding the service quality as perceived in both public and private Northern Cyprus hospitals. These are: empathy, giving priority to the inpatients needs, relationships between staff and patients, professionalism of staff, food and the physical environment. Research results revealed that the various expectations of inpatients have not been met in either the public or the private hospitalsResearch implications/limitationsAt the micro level, the lack of management commitment to service quality in both hospital settings leads doctors and nurses to expend less effort increasing or improving inpatient satisfaction. Hospital managers should also satisfy their employees, since job satisfaction leads to customer satisfaction and loyalty. Additionally, hospital administrations need to gather systematic feedback from their inpatients, establish visible and transparent complaint procedures so that inpatients' complaints can be addressed effectively and efficiently.Originality/valueThe hospitals need to organize training sessions based on the critical importance of service quality and the crucial role of inpatient satisfaction in the health care industry. Future studies should include the remaining regions in Cyprus in order to increase research findings' generalizability. Additionally, including other dimensions such as hospital processes and discharge management and co‐ordination may provide further insights into understanding inpatients' perceptions and intentions.
The influence of service quality and patients' emotions on satisfaction
Authors: Helena Vinagre Maria , Neves José 
Published: February 2008

PurposeThe purpose of this research is to develop and empirically test a model to examine the major factors affecting patients' satisfaction that depict and estimate the relationships between service quality, patient's emotions, expectations and involvement.Design/methodology/approachThe approach was tested using structural equation modeling, with a sample of 317 patients from six Portuguese public healthcare centres, using a revised SERVQUAL scale for service quality evaluation and an adapted DESII scale for assessing patient emotions.FindingsThe scales used to evaluate service quality and emotional experience appears valid. The results support process complexity that leads to health service satisfaction, which involves diverse phenomena within the cognitive and emotional domain, revealing that all the predictors have a significant effect on satisfaction.Research limitations/implicationsThe emotions inventory, although showing good internal consistency, might be enlarged to other typologies in further research – needed to confirm these findings.Practical implicationsPatient's satisfaction mechanisms are important for improving service quality.Originality/valueThe research shows empirical evidence about the effect of both patient's emotions and service quality on satisfaction with healthcare services. Findings also provide a model that includes valid and reliable measures.
The relative importance of service dimensions in a healthcare setting
Authors: Roshnee Ramsaran‐Fowdar Rooma 
Published: February 2008

PurposeThe paper aims to focus on an augmented SERVQUAL instrument that was used to measure private patients' service expectations and perceptions.Design/method/approachA questionnaire was administered to 750 and 34 per cent responded.FindingsA new service quality instrument called PRIVHEALTHQUAL emerged from the study, based on factor and reliability analysis. The “reliability and fair and equitable treatment” factor was found to be the most important healthcare service quality dimension.Originality/valueAdds to the existing body of research on service quality and demonstrates that SERVQUAL is not a generic service quality measure for all industries.
Telework adoption, change management, and firm performance
Authors: Martínez‐Sánchez Angel , Pérez‐Pérez Manuela , José Vela‐Jiménez María , de‐Luis‐Carnicer Pilar 
Published: February 2008

PurposeThe purpose of this paper is to analyse the contribution of human resource (HR) commitment practices to firm performance through the adoption of workplace practices that require the organisational climate created by HR commitment practices.Design/methodology/approachThe approach is a survey of 156 Spanish firms and statistical test of research hypotheses through structural equation modelling.FindingsThe results indicate that the extent that employees have access to HR commitment practices and HR social benefits is positively related to the intensity of telework adoption. Firm performance is positively associated to the intensity of telework adoption, functional flexibility and internal numerical flexibility, and negatively related to external numerical flexibility. HR commitment practices impact directly and indirectly on different measures of firm performance.Research limitations/implicationsCross‐sectional, survey‐based data that cannot infer causality. Longitudinal and qualitative designs are needed to get a better understanding of the relationships. A follow‐up study of employees perception of several variables analysed in this study (e.g. access to HR commitment practices and employee benefits) could reveal possible contradictions between what policies managers claim there exist, and what policies employees perceive to exist.Practical implicationsThe adoption of HR commitment practices can facilitate the organisational change required by the adoption of telework.Originality/valueThe findings provide evidence that HR commitment practices are indirectly related to firm performance through their effects on the use of flexibility practices like telework that require organisational climates containing high levels of trust.
Critical management studies and theagélasteethos
Authors: Styhre Alexander 
Published: February 2008

PurposeThis paper aims to discuss the notion of carnival laughter in Bakhtin's examination of Rabelais's literary works. The paper suggests that what may be called, after Rabelais, theagélasteethos, the ethos of the men and women without laughter, remains a strong influence in some domains of critical management studies (CMS) as well as mainstream organization theory.Design/methodology/approachThe literature review discusses Russian literature theorist Mikhail Bakhtin's analysis of the writings of François Rabelais and related his concept of theagélasteto contemporary social and organization theory.FindingsSome proponents of CMS praise the critical thinking and the outlook on society established by its foundational writers Adorno, Horkheimer and Marcuse. As a consequence, CMS tends to exclude the sources of joy, laughter and transgression and regard such social and human gestures and events as being frivolous and ephemeral. Therefore, CMS remains trapped within its own sphere of critical thinking and fails to address and understand significant components of everyday life.Research limitations/implicationsThe paper suggests that the notion of “critique” needs to be explored within the community of CMS researchers.Originality/valueDiscusses the concept of critique so central for both the CMS tradition of thinking and other domains of management studies in new terms.
Separation, emulation and competition
Authors: Shimoni Baruch 
Published: February 2008

PurposeThe paper's aim is to show three different styles local managers around the world use to hybridize global corporations' and local management practices and values.Design/methodology/approachThe approach is qualitative research based on managers' stories.FindingsThe paper provides data of the styles of hybridization of management produced by local managers in Thailand, Mexico, and Israel of two global corporations headquartered in Sweden and the USA.Research limitations/implicationsThrough a focused inspection of 24 managers in three different countries (two offices in each country) this paper attempts to identify local styles of hybridization –obviously, further research is needed to confirm the findings of this research. Managers who were interviewed are in urban sites in Thailand, Mexico and Israel, senior managers with academic degrees in engineering or business, and they manage highly trained workers. The cultural processes this paper develops are most applicable to people like those interviewedPractical implicationsRecognizing the styles of hybridization shown in this paper can be of assistance for global corporations in setting the conditions not only for the transfer but also for the appropriate integration and adaptation of their management values and practices to the local.Originality/valueThe paper suggests seeing local managers of global corporations as acknowledgeable agents who do not absorb the corporations' management forms as they are but use different styles to integrate them in their own.
Multicultural leadership
Authors: Canen Alberto G. , Canen Ana 
Published: February 2008

PurposeThis paper aims to contribute to the understanding of organizational conflict management from a multicultural perspective in the context of higher education institutions (HEIs).Design/methodology/approachBesides a theoretical discussion about multiculturalism and leadership, a case study based extensively, but not exclusively, on oral history has been undertaken within a unit of a HEI in Brazil. The case study, which illustrates the cost when multicultural leadership is absent, is based on a combination of first‐hand information and facts reconstruction.FindingsThe research discussed in this paper showed that the system of constructing “otherness” and isolating it can actually be characterized as workplace bullying condoned by extremely mono‐cultural leaders. An alternative scenario with more multiculturally competent leaders is discussed, providing possible tools and avenues for organizational conflict management.Practical implicationsHEIs should be viewed as multicultural organizations, not only for the purpose of developing multicultural curricula but also for reviewing the impact of institutional practices and leadership on the organizational climate. Leaders should be ethically and multiculturally accountable for ensuring an institutional identity that is open to cultural plurality and to the challenge of the institutionalization of differences.Originality/valueThis paper goes beyond multicultural issues restricted to individual and group identities and incorporates institutional cultural climate and the role of multicultural leaders in organizational conflict management in the context of HEIs, hitherto not much discussed, which may open up new debates in the area.
Asymmetrical contextual ambiguity, negotiation self‐efficacy, and negotiation performance
Authors: Miles Edward W. , LaSalle Margaret M. 
Published: February 2008

PurposeThe current studies examine the relationship between negotiation performance and negotiation self‐efficacy of both the focal negotiator and the negotiating counterpart. This paper seeks to further examine the possibility that these relationships are moderated by contextual ambiguity. It proposes that contextual ambiguity is asymmetrical with regard to gender: that a given situation is less ambiguous to the stereotype‐consistent gender and more ambiguous to the other gender.Design/methodology/approachTwo negotiation cases are constructed. One was a feminine‐stereotyped situation and the other was a masculine‐stereotyped situation. Study participants negotiated one of the two cases. The primary statistical analysis was moderated regression analysis.FindingsResults show that both focal negotiator self‐efficacy and counterpart self‐efficacy are significant predictors of focal negotiator performance. However, for both men and women, counterpart self‐efficacy had a stronger association with performance in negotiation situations of higher contextual ambiguity (stereotyped to the other gender) than in negotiation situations of lower contextual ambiguity.Originality/valueIn these studies, the paper responds to recent calls to include negotiation counterpart variables in negotiation research. Further, this study extends research regarding gender and negotiation performance by examining two previously unexplored topics: gender‐based asymmetrical contextual ambiguity and the moderation by gender of the relationship between negotiation self‐efficacy and negotiation performance.
Stakeholder theory: antidote to a drug company's market health?
Authors: Bornsen Susan , Ostrom‐Blonigen Jean , Plowman Kenneth D. 
Published: February 2008

PurposeThe purpose of this paper is to examine the history and strategies used by Synthroid producers, currently Abbott Laboratories, one of the top drug companies in the world through the use of stakeholder theory.Design/methodology/approachNews releases and The Wall Street Journal from similar dates were compared and contrasted for examples of Donaldson and Preston's three typologies of stakeholder theory, which include descriptive accuracy, instrumental power, and normative validity.FindingsIllustrations of stakeholder typologies reveal that public relations messages can be used to influence stakeholders. However, the examples also illustrate that ethics may be a separate issue.Practical implicationsWhen consumers rely on products, such as prescription drugs, for good health and even life itself, there is a fine line between product and drug product.Originality/valueThis paper demonstrates the value of Donaldson and Preston's typology in evaluating the market health of organizations.
Trends in government communication in The Netherlands
Authors: Vos Marita , Westerhoudt Evelyn 
Published: February 2008

PurposeThe purpose of this paper is to provide a current state of the art of government communication in The Netherlands which can help to promote a dialogue about how communication quality in this field can be improved further.Design/methodology/approachIn 2006 a survey was conducted for the second time to trace the communication trends in ministries, provinces, municipalities and water boards. The survey was set up in association with sector representatives and it is implemented every two years. The respondents were the top manager and the communication managers of all organisations in the four public sectors. The questionnaire was answered online and the response was 33 per cent.FindingsThe paper finds that the communication budget remained reasonably intact, even in more difficult years, and is now regarded with cautious optimism. The principal goals of government communication are to make government action more transparent and to generate interaction with the outside world. The respondents saw the main tasks as: communicate from a wider societal perspective, make the organisation more communicative internally and (especially in the municipalities) do more work on citizen participation. What strengths should a communication professional possess? As in 2004, when a similar survey was conducted, the most frequently cited competencies were analytical insight and empathy. In the discipline‐specific competencies, advisory skills and knowledge of the target group were mentioned most often. Knowledge of the political environment scored slightly lower than in 2004. The section on the main developments in government communication met with a mixed response. The ministries said more unity and coordination. The provinces mentioned, amongst others, a shift from a re‐active to pro‐active approach. The municipalities stressed citizen participation and the water boards stressed staying closer to people and their living environment. As in 2004, a common denominator for all the sectors was more attention to digital communication. Now that government communication has further developed, coherence and differences in approach between the tiers of government have to be taken into account.Practical implementationsThe survey provides insight into what the various public sectors (ministries, provinces, municipalities and water boards) see as the added value of communication.Originality/valueThis investigation focuses on government communication and gives insight into this area of communication.