bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Internet Vocabulary Test for Children: preliminary development
Authors: Johnson Genevieve Marie 
Published: June 2007

PurposeCurrently, the only mechanisms to determine children's use of the Internet are interviews and questionnaires. To increase the validity of theory and research and ensure that practitioners and policy‐makers are guided by accurate information, an improved method of determining children's patterns of Internet use is required. The purpose of this study is to present the Internet Vocabulary Test for Children (IVTC) as a measure of Internet use in children.Design/methodology/approachThe IVTC requires oral definition of ten terms (Internet, gamer, e‐mail, search engine, chat, online games, instant messaging, cheats, web site, browser). An elementary school in rural western Canada agreed to participate in trial administration of the IVTC. All children in first through sixth grade were invited to participate (n=149). Parents completed a consent form and a questionnaire. A total of 128 children (62 males and 66 females) were administered the IVTC.FindingsTrial administration of the IVTC established the viability of determining children's use of the Internet with a test of expressive vocabulary.Originality/valueGiven the rate of population penetration coupled with rapidly changing technology, measuring children's Internet use presents challenges. Simple solutions such as the development of software and firmware to monitor children's online behavior may provide misinformation. That is, surveillance influences behavior and children's Internet activities often involve multiple users. The IVTC is not vulnerable to biased responding, is inexpensive, and easily administered.
Political parties, the Internet and the 2005 General Election: third time lucky?
Authors: Jackson Nigel 
Published: June 2007

PurposeExisting literature has agreed that during elections party web sites are primarily an information tool. This study seeks to identify to what extent political parties have developed a distinctive role for the Internet as a communications channel.Design/methodology/approachResearch data were based on content analysis of the web sites and e‐newsletters of parties contesting the 2005 UK General Election, and interviews with party e‐campaigners.FindingsParty size determined whether they had an integrated online communication strategy or not. The Internet did provide a discrete role, that of recruiting new members, encouraging donations and mobilising volunteers. Whereas previous research has focused on the web as an election campaign tool, this study found that it was e‐mail, especially pass‐protected e‐newsletters to party members.Originality/valueThe traditional view was that parties used their web sites primarily to promote information. This study suggests that they only do so partially. Parties do not use their web sites as part of an integrated communication strategy supporting the messages carried by other channels. In 2005 UK parties began to develop a positive reason for having an online presence, namely as a resource generating tool, particularly in mobilising volunteers. Previous literature had considered whether parties had entered into dialogue; this study further defined this into asymmetrical and symmetrical two‐way communication. The results suggest that it is smaller parties who are more likely to use two‐way symmetrical communication.
A survey of web site success metrics used by Internet‐dependent organizations in Korea
Authors: Hong Ilyoo B. 
Published: June 2007

PurposeThe key purpose of the present research is to learn whether businesses use web site metrics to support business strategies and how web site metrics used differ by web site categories.Design/methodology/approachA combination of a preliminary telephone survey and an e‐mail questionnaire survey was used to gather data. Potential respondents were contacted by phone to find firms measuring web site success. An e‐mail survey was conducted to learn how metrics were used to measure the success of a corporate web site. Responses were examined to study not only purposes and net benefits of measurement but also metrics measured.FindingsFindings of the study indicated that a majority of businesses which took part in this survey were using the metrics more for operational than for strategic purposes. This observation is to some extent consistent with the normative view highlighted by the literature that organizations should measure how successfully their web sites support business objectives and, therefore, the web metrics to measure web site success should differ by web site categories.Research limitations/implicationsThis explorative research is not based on a large sample, thereby limiting its academic contribution. Since the data analysis is over eight web site categories, future research will need to employ a sample large enough to eliminate any potential bias.Practical implicationsA key managerial implication is that businesses need to measure the success of their web site using web metrics tied to their business objectives, if they want their web site to effectively support business strategies.Originality/valueThis paper is the first attempt to explore the way that Internet‐dependent businesses measure the success of their web site via web metrics, for the purpose not only of observing some patterns between web metrics measured and site categories, but also of examining whether metrics were used for strategic or merely for operational purposes.
Integrating learning outcomes and assessment into the curriculum: a case study
Authors: Ferguson Bob 
Published: June 2007

PurposeThe purpose of this paper is to identify approaches that have worked well into gaining faculty support and administration support for institutional attention to assessment and learning outcomesDesign/methodology/approachReflection on ten years of sustained attention to assessment and outcomes at Buena Vista University provides insight into what has made a positive difference.FindingsThe paper finds that for incrementally bringing faculty on board, five strategies have been useful: capitalizing on the familiar, using embedded assessment, initiating substantive discussions, avoiding the “accrediting agency” argument, and identifying early adopters. Administrative leadership and administrative structures were both required to move this forward. Given this attention, there are benefits for faculty, for administration and for students.Originality/valueTen years of sustained endeavor at a liberal arts college provide numerous insights, especially on faculty acceptance, that are likely to be applicable in other academic institutions.
Bank ownership and productivity developments: evidence from Turkey
Authors: Isik Ihsan 
Published: June 2007

PurposeThis paper analyzes the responsiveness of different ownership forms to changing business environment by drawing on Turkish experience.Design/methodology/approachThis study is conducted in two stages. In the first stage, the paper uses Malmquist index theory, to estimate the total factor productivity change, technological change, efficiency change, pure efficiency change and scale efficiency change indexes for the Turkish banks. In the second stage, utilizing the generalized least regression format, it examines the significance of the productivity differences between different ownership forms after controlling for size and changes in the macro‐economy.FindingsUnder the “traditional banking definition,” productivity growth during the period was 1.2 percent for state banks, 3.9 percent for private banks and 14.2 percent for foreign banks. Under the “non‐traditional banking definition,” the productivity gain over the period was 2.9 percent for state banks, 9.5 percent for private banks and 17.0 percent for foreign banks.Research limitations/implicationsThe future research can extend the data set and may include more explanatory factors to characterize the bank forms that record the fastest productivity growth.Practical implicationsPrivate ownership appears to be more adaptive to new environment. Foreign banks can be used as a policy instrument to induce efficiency and productivity improvements in local banking industries. Liberalization of markets through competition boosts economic performance.Originality/valueIn analyzing impacts of reforms, the significance of inter‐temporal change should be tested to better guide regulators, investors and managers.
Bad leaders: how they get that way and what to do about them
Authors: Allio Robert J. 
Published: June 2007

PurposeThe author argues that the causes of this current epidemic of bad leadership include the leaders' personality disorders, akrasia (weakness of will), flawed values, and avoidance of reality. The complicity of followers also contributes.Design/methodology/approachThe author offers a twin‐scenario model. In one case stressed leaders become pragmatists. In the other they act out this alternative: The would‐be visionary, seduced by power and a growing sense of certitude, first becomes isolated and then gets lost. When plans fail to deliver wins, the leader grows tyrannical, wields power wrongly, and devolves into a fallen star and self‐serving “decider,” often surrounded by fawning acolytes.FindingsThe subsequent emergence of bad leadership can be averted if leaders will pay attention to the welfare of stakeholders, listen to alternative points of view and perspectives, rely on their team for support, foster a culture of integrity, and cultivate personal awareness. Followers must give honest feedback and develop coalitions to foster a balance of power within the organization. If all else fails, externally‐imposed regulation may be necessary.Practical implicationsThe author offers practical advice to both leaders and followers to enable them to avoid the perils of the bad leadership.Originality/valueBy identifying the causes and likely cures for bad leadership and bad followership the author makes it easier for stakeholders to address the problem and take action and for boards to select the right candidates for leadership roles, a critical board responsibility.
Guidelines for CEO‐speak: editing the language of corporate leadership
Authors: Amernic Joel H. , Craig Russell J. 
Published: June 2007

PurposeThe paper highlights the strategic importance of being alert to the power of the language and words used by CEOs in their various communications – their CEO‐speak.Design/methodology/approachThe paper employs a close reading analysis of several contemporary examples of one of the most significant genres of CEO‐speak – the CEO's annual letter to stockholders.FindingsFour perspectives important for understanding corporate strategy are highlighted: the importance of CEO‐speak as a linguistic marker of CEO narcissism; the revealing nature of metaphors chosen by CEOs; the potential rhetorical potency that arises from the way CEO‐speak is framed; and the significance of cultural keywords.Research limitations/implicationsCase examples, such as the close readings in this article, possess the strength of specific instance detail and interpretation, and the ostensible weakness arising from interpretation of small samples. But such research may provide for a reframing of conceptual perspectives and practical approaches.Practical implicationsThe case examples and advice provided will help business executives and corporate stakeholders to monitor the quality of CEO‐speak, engage CEO‐speak more effectively for strategic purposes, and improve CEO text and leadership‐through‐language.Originality/valueReaders are reminded of the power of CEO text, the benefits of subjecting it to greater scrutiny, and are provided with some practical, operational advice.
Periscopic media tour
Authors: Henry Craig 
Published: June 2007

PurposeOver a two‐month period, the editor of this media review has searched worldwide for the most interesting and useful articles, blogs and books on the topic of strategic management.Design/methodology/approachIn addition to his own finds, the editor sorted through suggestions by a team of veteran top managers and senior academics.FindingsThe result is a surprisingly diverse set of media articles about strategy and leadership on such topics as commoditization, myth of market share, blockbuster business model, negative effects of success on creativity, change‐agent trap, innovation and marketing ROI, open‐source economy, Idea engineering, polarized consumer markets.Practical implicationsURL links and references have been provided for the articles so that managers can easily follow up this quick scan of the media by reading the articles in full.Originality/valueProvides a snapshot of what managers are reading and a guide to trends and fresh thinking.
The representativeness of management financial forecasts vis‐à‐vis naïve forecasts
Authors: Hartnett Neil 
Published: June 2007

PurposeThis paper aims to extend the research into company financial forecasts by modelling naïve earnings forecasts derived from normalised historic accounting data disclosed during Australian initial public offerings (IPOs). It seeks to investigate naïve forecast errors and compare them against their management forecast counterparts. It also seeks to investigate determinants of differential error behaviour.Design/methodology/approachIPOs were sampled and their prospectus forecasts, historic financial data and subsequent actual financial performance were analysed. Directional and absolute forecast error behaviour was analysed using univariate and multivariate techniques.FindingsSystematic factors associated with error behaviour were observed across the management forecasts and the naïve forecasts, the most notable being audit quality. In certain circumstances, the naïve forecasts performed at least as well as management forecasts. In particular, forecast interval was an important discriminator for accuracy, with the superiority of management forecasts only observed for shorter forecast intervals.Originality/valueThe results imply a level of “disclosure management” regarding company IPO forecasts and normalised historic accounting data, with forecast overestimation and error size more extreme in the absence of higher quality third‐party monitoring services via the audit process. The results also raise questions regarding the serviceability of normalised historic financial information disclosed in prospectuses, in that many of those data do not appear to enhance the forecasting process, particularly when accompanied by published management forecasts and shorter forecast intervals.
Reflections on the mentoring process with academics entering a “new” educational experience
Authors: Watty Kim , Hilliar Kaye , Ji Sophia , Magdziarz Sonia , Simpson Melissa 
Published: June 2007

PurposeIncreasingly, academics new to higher education find themselves in a “publish or perish” environment, with little if any formal or informal support structures. This is a situation that many academics have faced and lamented. The discussion in this paper emanates from the objective of seeking to change this environment. The mentoring provided an opportunity to work collaboratively with accounting academics who are new to the higher education sector, and focuses on developing and/or enhancing a scholarly approach to teaching and learning.Design/methodology/approachThe reflective practitioner model provides the theoretical framework that underpins this mentoring process. The discussion in this research paper provides an opportunity to explore this mentoring process, primarily aimed at developing and encouraging a scholarly approach to teaching and learning by academics new to the environment. Data on the process were collected using a survey questionnaire and as a result of informal discussions during the mentoring process.FindingsThe findings indicate an overall positive response to the process for both the mentor and the mentee and the achievement of the planned research outcomes.Originality/valueThe discussion in this paper outlines a framework and process that others may follow when mentoring academics entering a “new” educational experience.
Environmental engagements through the lens of disclosure practices
Authors: Yusoff Haslinda , Lehman Glen , Mohd Nasir Noraini 
Published: June 2007

PurposeThe objective of this paper is to examine environmental disclosure practices among Malaysian public‐listed companies in an attempt to interpret corporate motivations for their environmental engagements and commitments.Design/methodology/approachThis paper investigates corporate motivations using content analysis by examining the corporate annual reports. Discourse analysis was used to analyse and then interpret the environmental information. In particular, the reasons that have inspired companies in Malaysia to engage in environmental matters are the focus of the research.FindingsThe results revealed high levels of information in environmental disclosures concerning current environmental engagements and future environmental plans/strategies. The environmental information was found to contain messages that revealed the corporate motives of certain environmental engagements. Three key motivating factors were found to be: “stakeholders' concern”, “self‐environmental concern” and “operational improvements”.Research limitations/implicationsThe paper advocates interpretation of the discourse of environmental information to determine the comprehensive scope on corporate environmental reporting.Originality/valueDisclosure practices (through the use of language) are utilised by business corporations to articulate messages concerning their environmental engagements and the motives behind such engagements. Furthermore, the paper offers some insights into current environmental reporting practices in a developing country.
Disclosure harmonization of accounting practices: the case for South Asia
Authors: Jahangir Ali Muhammad 
Published: June 2007

PurposeThe purpose of this study is to examine the extent of disclosure harmonization in selected accounting disclosure practices in three South Asian countries, namely, India, Pakistan and Bangladesh.Design/methodology/approachThe study is based on a sample of 566 non‐financial companies for the financial year 1998. A total of 91 disclosure items were selected from 13 common IAS‐based accounting standards. The I index and chi‐square statistics are used to measure the degree of disclosure harmonization.FindingsThe values of the I index show a relatively higher degree of disclosure harmonization in the areas of inventories, cash flow statements, consolidated financial statements, investment in subsidiaries, and borrowing costs. A lower level of harmonization is observed in the areas of taxes on income, leases, retirement benefit costs, and investments.Originality/valueThese finding have implications for the national standard setters and regulators as well as the International Accounting Standards Board (IASB) and the South Asian Federation of Accountants (SAFA). These bodies may work together for the improvement of comparability of financial reporting in the region.
An analysis of current trends in accounting professional development in People's Republic of China
Authors: Senarath Yapa P.W. , Ping Hao Zhen 
Published: June 2007

PurposeWith the introduction of open door policy in 1978 and recent entrance to the World Trade Organisation (WTO), there seems to be a continuous growth of world business between China and the rest of the world. The purpose of this article is to make a comparison between Chinese professionalisation of accounting with other Western countries focusing on three professional themes: profession and the state, entry qualification to the profession and the relationship between higher education and the profession.Design/methodology/approachThis study uses a qualitative method and it is based on using unstructured interviews with Chinese Institute of Certified Public Accountants (CICPA) (Beijing office), CPA Australia (Beijing Representative Office) and National Accounting Institute (NAI) (Beijing office) – all conducted in March 2005. Further information about the current accounting development in China is collected through secondary sources.FindingsThe results show that current accounting professionalisation project in China has been derailed mainly due to lack of coordination among accounting educational institutions. It seems that the CICPA purposely exert control over the supply of accountants by limiting the membership only to those who complete its own examinations mainly to maintain the “local status” of its members.Originality/valueThe professional accounting project should be closely linked with China's entrance to the WTO and the World Bank initiatives on accounting development. The results indicate that the accounting profession in China has so far been failed to take appropriate measures to align the professional accounting development with that of parallel professions as found in Western countries.
Accounting education in modern China: an analysis of conditions and observations
Authors: Woodbine Gordon Francis 
Published: June 2007

PurposeThe object of this paper is to analyze and discuss the form and substance of accounting education in the People's Republic of China during the period 1998‐2003 as observed by an educator during his employment as a foreign expert with a major university in a Special Economic Zone.Design/methodology/approachThe paper discusses education policies in China and applies this knowledge in a descriptive fashion to an explanation of curriculum processes used in a modern regional university. Curriculum content is compared with equivalent Australian courses of study.FindingsAccounting education programs in China are highly regulated. Methods of teaching and assessment are also inadequate and rely on tried and trusted teacher‐centred methods that encourage rote learning and plagiarism. Reforms in education are occurring at an incremental rate, but underlying administrative and curriculum management issues reflect mindsets that appear reticent to change in the short term.Originality/valueChina's centrally managed business curricula for university studies provides substantial challenges which, when combined unique administrative practices and cultural differences, presents issues of concern for education researchers and practitioners.