bluuebunny/crossref_metadata_2025_split huggingface dataset:
Narrative accounting for competence creation
Authors: Bjurklo Margareta 
Published: July 2006

PurposeThe present paper aims to explore what type of information is useful for managers and employees in understanding the company and the requirements for particular jobs within the company.Design/methodology/approachA longitudinal study was undertaken in a Swedish company. A number of narratives were collected with the help of asking for stories in the context of an interview, critical‐incident technique and recording of spontaneous storytelling.FindingsThe finding in present paper is that narrative accounting is a new way of looking at management accounting. Narrative accounting consists of visualisations and narratives emanating from within an organisation.Research limitations/implicationsThe present paper explores an area were few studies have been conducted.Practical implicationsThe usefulness of present paper is that practitioners may understand that there is a need for complements to traditional accounting in the context competence creation.Originality/valueThe research shows that narrative accounting is a new way of looking at management accounting.
Employee wellness as intellectual capital: an accounting perspective
Authors: Roslender Robin , Stevenson Joanna , Kahn Howard 
Published: July 2006

PurposeThe purpose of this paper is to identify employee wellness as a further component of intellectual capital and to illustrate how it might be possible to account for it in ways that depart from accounting's traditional focus on costs and valuations.Design/methodology/approachThe paper is discursive in approach, considering a range of ideas relevant to visualising employee wellness as intellectual capital and how to account for it as such.FindingsEmployee wellness a component of primary intellectual capital, being something that employees bring to their organisations together with their experience, expertise, know‐how, leadership skills, creativity, etc. It is also a component of secondary intellectual capital envisaged as initiatives designed to promote greater levels of health and fitness among employees. While it is not possible to place financial valuations on employee wellness, individual or collectively, it is possible to develop metrics that will communicate useful information to a variety of stakeholders. In addition, employee wellness is a suitable topic for the development of self accounts by organisational participants.Originality/valueThe paper is an early contribution to a new field of enquiry and seeks to encourage further studies both empirical and conceptual.
New venture creation: evidence from an investigation into Chinese entrepreneurship
Authors: Zhang Yuli , Yang Jun 
Published: July 2006

PurposeThis study aims to use the Timmons model to identify the pattern of entrepreneurial activity at micro‐level in China.Design/methodology/approachThe paper employs a self‐administered questionnaire survey approach, involving a sample of MBA students and general public in China.FindingsThe analysis suggests that personality characteristics, cultural environment and economic environment are external factors influencing new venture creation.Practical implicationsThe findings of this study suggest that supportive cultural environment and economic environment is more important for MBA entrepreneurs than for general public to encourage the former to start new businesses as they bear higher entrepreneurial opportunity cost.Originality/valueThe paper extends the macro approach of the GEM China Report to examine entrepreneurial activity in China at micro‐level.
Regional differences in the development of Chinese small and medium‐sized enterprises
Authors: Yang Kaizhong , Xu Ying 
Published: July 2006

PurposeThis paper aims to investigate the patterns of and reasons for regional differences in entrepreneurship among Chinese provinces (excluding Hong Kong and Taiwan).Design/methodology/approachThe paper employs a linear regression model to examine determinants of regional entrepreneurship in China.FindingsEvidence suggests that provincial differences in entrepreneurship were directly related to local business growth, but not to factors such as level of local business development, urbanisation rate, level of market economy, level of salary and ratio of unemployment. The differences among economic growth in various regions contributed directly to differences in entrepreneurship.Research limitations/implicationsThere is a need to determine the spatial patterns of entrepreneurship by using panel data in a more sophisticated econometric model. A further investigation of regional entrepreneurship in China is planned for the near future.Practical implicationsActive entrepreneurship in a region can contribute to the economic growth of the region, leading to more active enterprising activities. It is therefore argued that one of the effective ways to boost entrepreneurship and small business development is to advance the economic growth of a region.Originality/valueThe paper adopts an industrial location perspective on determinants of business growth and its links with regional entrepreneurship.
Innovation and technology transfer in Chinese agriculture
Authors: Xuedong Ding 
Published: July 2006

PurposeThis paper sets out to examine innovation and technology transfers in the Chinese agricultural sector, with a particular focus on the government‐sponsored Science and Technology Transformation Fund.Design/methodology/approachThis paper uses a case study of the Science and Technology Transformation Fund to illustrate how innovation and technology transfers in the agricultural sector are facilitated.FindingsThe paper argues that technology transfers in agriculture play an essential role in increasing agricultural productivity as well as farmers' income, fostering agricultural re‐structuring, and speeding up the construction of comparatively well‐off villages. In view of difficulties in agricultural technology transfer in China, it is of great practical importance for the government, following the “Green box policy”, to put the issue on the top agenda and attract more capital from every walk of society to support the ongoing transformation.Originality/valueThe paper illustrates the approaches that the Chinese government has taken to accelerate the improvement of science and technology in agriculture, and outlines the mechanism of science and technology innovation and transformation in China.
Using scorecards to routinely evaluate distribution facility locations
Authors: Gibler Robert R. 
Published: July 2006

PurposeThe purpose of this paper is to present insights into one company's rationale for closing unproductive distribution facilities.Design/methodology/approachThe reader is given background of the decision‐making process behind transportation mode selection and distribution center selection, then on how these locations can gradually become obsolete. Uses a case study.FindingsThe paper gives examples of how one company identified their key performance indicators and applied them to the facility closure decision‐making process.Practical implicationsCompanies can create a rational, efficient and evenhanded approach to the closure of underperforming facilities. Using those same tools, managers can readily identify whether the root cause of good or bad performance stems from the market, or management.Originality/valueFacility closure decisions are often prompted by the firm's need to reduce losses. This paper proposes using the company's key performance indicators to drive an on‐going evaluation of each facility's performance. Using this approach, companies will be able to identify downward trends and their root causes, rather than making a series of trial and error attempts at fixing the problem.
Corporate real estate as a human resource management tool
Authors: Martin Paul L. , Black Roy T. 
Published: July 2006

PurposeThe purpose of this paper is to explore how a firm can incorporate real estate strategy with its core strategy, using the workspace to support its human resource objectives. The intent is to examine how important the quality of the workplace is to employees and the resulting impact it can have on productivity, loyalty, satisfaction, and retention in a knowledge industry.Design/methodology/approachThe study uses a survey to gather data on employee opinions about the importance and quality of workplace features. Responses are compared for statically significant differences using ANOVA among groups of employees to determine if opinions differ by sex, position in the firm, and location among newer and older facilities. The results are evaluated in the context of the firm's core strategy and objectives.FindingsThe results indicate that employees at Alston & Bird, LLC, the law firm studied, are satisfied with the overall quality of their workspace. However, differences exist between workers in different positions and among locations. The firm's most valuable workers, the attorneys, appear to be most satisfied. Specialized spaces (day care center, dining room), carry more importance among employee groups the firm especially wants to recruit and retain.Originality/valueThe paper illustrates how workspace initiatives as part of a corporate real estate strategy can support a knowledge firm's core strategy and objectives. It demonstrates how a firm can link corporate and real estate strategies to boost productivity, employee loyalty, employee satisfaction and retention.
Business continuity during facility renovations
Authors: Hassanain Mohammad A. , Al‐Mudhei Ali 
Published: July 2006

PurposeThe objectives of this paper are to identify and rate the importance levels of the factors that may affect business continuity during partial renovation of office buildings while being occupied. The paper also proposes a checklist of measures to carry out in order to reduce the impact of renovation works on business continuity.Design/methodology/approachThe authors have analyzed the published literature for the purpose of reviewing the reasons for renovating the workplace, and aspects of planning and scheduling renovation works in occupied facilities. A sum of 24 elements that may affect business continuity during partial renovations of open‐plan office buildings while being occupied were identified. These factors were classified under four categories, including functional, technical, behavioral, and management practice factors. The authors then developed a questionnaire to rate users' perception of importance to each of the identified 24 elements and conducted a survey to evaluate the importance of these elements on business continuity in two office buildings.FindingsThe importance levels of each of the elements were analyzed and reported. The authors also developed a checklist of measures to carry out to reduce the impact of renovation works on business continuity in office buildings.Originality/valueFacilities during their life cycle may be renovated to restore or upgrade the functionality of their building elements, or to suit a new function. Renovation works could negatively affect businesses continuity and decrease levels of productivity due to their impact of the technical systems in the building, and the time spent on relocating employees to temporary facilities until the renovations are completed. However, in some cases renovation works could be performed without the need for relocating employees, or the business to be stopped. The paper provides a practical value to building owners and facility managers intending to undertake renovation works during the life cycle of their buildings.
Alternative models for the management of FM services
Authors: Ventovuori Tomi , Lehtonen Tero 
Published: July 2006

PurposeThis paper aims to create a deeper understanding of the make or buy decision process, the criteria for the selection of a certain relationship type, and the differences between alternative relationship types in FM services.Design/methodology/approachThe paper is based on literature review and qualitative research. Empirical data were collected from both clients and service providers using semi‐structured interviews, practical observations, informal discussions and focus group interviews.FindingsWhen FM service activities entail strategically important skills and knowledge and when outsourcing may have a profound effect on the clients' ability to satisfy the end‐users needs, vertical integration is chosen. Respectively, a collaborative approach is recommended in cases where the service is of high importance for the client's or end‐user's business, there is a need to share sensitive or strategic information, the purchasing volume is high or the management of the purchasing situation is difficult because of the complexity of the purchased service package or market conditions. From the relationship management point of view, three different types of relationships (i.e. arm's length relation, operational partnering and strategic partnering) can be recognized in the FM services context.Practical implicationsThe sourcing portfolio model, which can be used as an analytical tool to support the selection of an appropriate governance model for different service packages, is introduced. Additionally, the results aid the development of appropriate action plans for the management of different kinds of relationships.Originality/valueThis paper contributes to creating an enhanced understanding of outsourcing decisions and different types of relationships in the FM services context for both researchers and practitioners.
A framework for information services: benchmarking for countries and companies
Authors: Prasad Sameer , Tata Jasmine 
Published: July 2006

PurposeThe typology developed in this research allows one to compare a variety of information services around the world. A properly built typology ensures a methodologically‐valid framework.Design/methodology/approachIn this research typology‐building methodologies developed in social sciences and strategic management are imported to provide an example of how a typology may be built for information services.FindingsThe prescriptive element derived from this framework helps to benchmark countries relative to different information services as a function of their level of development and cultural characteristics.Originality/valueThis research enables managers of multinationals to distribute their information globally by taking advantage of the relative differences among countries.
Central and Eastern European property investment markets: issues of data and transparency
Authors: Adair Alastair , Allen Suzanne , Berry Jim , McGreal Stanley 
Published: July 2006

PurposeThis paper seeks to assess issues of data and the extent to which property markets are becoming more transparent in Central and Eastern Europe, discussing stages in the transformation and evolution of markets with reference to sources of real estate information.Design/methodology/approachCurrent perspectives on data sharing and drivers for change in Central and Eastern Europe draw on evidence from structured interviews with key market players in the region. This is supported by a consideration of secondary data sources.FindingsThe analysis indicates that information on stock characteristics, notably offices, has developed since the start of the 1990s but there remains an absence of performance benchmarking in the investment market. Conclusions highlight the significant process of change but identify the need for property investment markets to be more accurately measured and tracked.Research limitations/implicationsLimitations arise from data, in particular restricted time series data, lack of disclosure of data due to their intrinsic value, the perceived benefit of holding a competitive advantage and issues arising from the compatibility between various data sources.Originality/valueThe paper considers the relationship between the availability of market data and the development of properly functioning markets in Central and Eastern Europe; the attributes that have encouraged the development, availability and effective use of property market data; and the impacts of data availability on patterns of property market development in Central and Eastern Europe.
Network connectivity and office occupiers' space decision: the case of Suntec City
Authors: Foo Sing Tien , Ooi Joseph T.L. , Long Wong Ah , Lum Patrick K.K. 
Published: July 2006

PurposeThis paper sets out to empirically test the office space choice decision of firms currently occupying offices in Suntec City, Singapore.Design/methodology/approachEmpirical data on office space determinants of occupiers in Suntec City office towers were collected via a mailed questionnaire from March to June 2004. Based on a consolidated sample list of 342 firms, 61 responses from the occupiers, which represent a response rate of 17.8 percent, were received.FindingsBased on the survey results on office space preference of occupiers in Suntec City, the mean score statistics show that image and prestige of an office location and accessibility by public transport are the two most highly ranked factors by the firms.Research limitations/implicationsThe selection of Suntec City as a sample case study may help to control the heterogeneity of building factor, but it will also limit the generalization of the findings. However, the results provide support to the deliberate strategies by the management to create a pro‐business environment and also to connect the space through deliberate network effects. The second limitation is the uneven distribution of sample firms by size in the survey.Originality/valueIn many office space choice studies, building and accessibility factors were invariably found to be significant determinants of office location. In this study, non‐location and network connectivity factors were included in the empirical tests, and they were found to be significant in influencing office space decision of selected clusters of firms in a building.
Futures studies in the European Union's new member states
Authors: Colson Aurélien , Corm Mounir 
Published: July 2006

PurposeIn May 2004, ten new member states joined the European Union (EU). Although these countries have experienced very different historical and political systems, they face a shared future. This paper seeks to answer the question: how do they analyze this future?Design/methodology/approachThe paper considers approaches in the new member states including forecasting, strategic planning, foresight and futures studies – and highlights the link with public policies. The second part of this paper offers a detailed presentation of the main players involved in futures studies in each of these ten countries.FindingsAll of the new member states have begun to develop competencies in analyzing the future. This is particularly remarkable in the former Communist members states. Connections between the institutions of foresight are still limited, however, and fostering relations between foresight and other agencies across the EU is a significant challenge for the future.Originality/valueProvides an insight into the state of futures research in the new member states of the EU.
Spectrum for the next radio revolution: the economic and technical case for collective use
Authors: Forge Simon , Blackman Colin 
Published: July 2006

PurposeNew technologies challenge the traditional view that the radio spectrum must be tightly controlled and the new orthodoxy that a market‐based approach is the most efficient way to manage the spectrum. This article aims to make the case for collective use of the spectrum.Design/methodology/approachThe paper draws on a range of literature, both technical and economic, as well as the authors' opinions to describe the economic context, market and other models for spectrum allocation, technological advances in signal processing, and the way forward for assessing future spectrum management policy, with particular reference to Europe.FindingsTechnical advances, from research in the commercial domain and from release of military research, combined with the increasingly important economic need to facilitate innovation in new radio technologies, demand a debate on a new approach to spectrum management policy.Originality/valueThe paper brings together the economic and technical arguments in favour of collective use of the radio spectrum and will be of value to academics, business and policy makers.
The radio spectrum: opportunities and challenges for the developing world
Authors: Wellenius Björn , Neto Isabel 
Published: July 2006

PurposeThis paper seeks to examine current trends in spectrum management and implications for developing countries.Design/methodology/approachThe paper summarizes the findings of an extensive review of recent literature on spectrum management. It addresses three questions: What is the case for spectrum management reform? What is the current debate on spectrum management all about? Why does this matter to developing countries?FindingsTraditional spectrum management practice has led to technical and economic inefficiencies as well as obstacles to technological innovation. Two alternative approaches are being tried, one driven by the market (spectrum property rights) and another driven by technology innovation (commons). Practical solutions are evolving that combine some features of both. Although these changes are mainly taking place in high‐income countries, they are deeply relevant to developing countries as well.Practical implicationsImproving traditional administration of the spectrum in many developing countries would yield significant benefits, but governments may wish to consider moving straight into property rights or commons approaches. Countries at an early stage of building up spectrum management capacity may benefit from adopting new solutions from the start. These may be especially well suited for low‐ and middle‐income countries.Originality/valueThe paper offers a concise overview of major current trends in spectrum management, against which the responses of developing countries can be examined. The paper is extensively annotated and includes a selection of references, many of which are accessible online.
Improving shared service implementation: adopting lessons from the BPR movement
Authors: Ulbrich Frank 
Published: July 2006

PurposeTo reveal similarities between the business process reengineering (BPR) and shared service approaches, in order to improve outcomes of shared service implementation processes through lessons learnt from previous BPR projects.Design/methodology/approachAs the focus of this paper is primarily theoretical, the paper starts out with a literature review of developments in the BPR and shared service movements. Similarities between the two change alternatives are discussed and drawn up.FindingsThe paper concludes by identifying which previously learnt lessons the emerging shared service movement should take into account from the BPR era when implementing shared services.Research limitations/implicationsThe paper is primarily based on previous findings from a literature review. To increase insights into the contemporary shared service phenomenon, complementary research in the form of in‐depth case studies are recommended.Practical implicationsBased on the similarities between BPR and shared service approaches, some normative guidelines for the implementation of shared service are given to practitioners.Originality/valueThis paper fills a gap in process‐oriented research by comparing BPR and shared service approaches in order to reveal similarities, which in turn enables practitioners to draw on pre‐existing research findings in their present shared service projects.