bluuebunny/crossref_metadata_2025_split huggingface dataset:
Why do Malaysian customers patronise Islamic banks?
Authors: Wajdi Dusuki Asyraf , Irwani Abdullah Nurdianawati 
Published: April 2007

PurposeThe purpose of this paper is to examine the main factors that motivate customers to deal with Islamic banks particularly in a dual banking environment, like in the case of Malaysia. A discussion on factors relating to corporate social responsibility initiatives as part of potential customers' banking selection criteria is also included.Design/methodology/approachThe paper presents primary data collected by self‐administered questionnaires involving a sample of 750 respondents from four different regions in Malaysia. The Islamic banking criteria ranking as perceived by the respondents are analysed using Friedman Test. To further explore the customers' understanding of the banking criteria, an exploratory factor analysis is employed.FindingsThis study reveals that the selection of Islamic banks appears to be predominantly a combination of Islamic and financial reputation and quality service offered by the bank. Other factors perceived to be important include good social responsibility practices, convenience and product price.Practical implicationsThe empirical evidence of this paper affects two aspects; first, Islamic banks must offer quality services while maintaining its Islamic credential and reputation; second, Islamic banks should also embrace good customers services policies to reap its potential as a strategic tool to achieve competitive advantage, enhance reputation and secure customers allegiance. This research will be of interest to both incumbent and potential entrants into this niche market.Originality/valueThe paper reports findings from the first nationwide study carried out in the area of Islamic banking selection criteria.
Decision – information – time/space
Authors: Overmeyer Ludger , Stock Andreas 
Published: April 2007

PurposeThe standard terms of time and space lead to logical contradictions near the borderline of physics. Therefore, we suggest a new term for time and space, which enlarges the understanding but takes the actual knowledge of quantum mechanics into account.Design/methodology/approachThe procedure to define a broader and basic term of time and space is based on the relation between the information stored inside a system, the decision which is to be connected with it and the interaction with other systems.FindingsFundamental to this new understanding is a definition and an explanation of the terms system, decision and information. Based on these three terms we developed a new understanding of time and space. In which case, it involves a specifying and extension of the present understandings. A meaningful point is that these three terms determine each other as they are open terms. Thus, they must be used in the interactive description before and during their own definition.Originality/valueProduces a new understanding and viewpoint which is enlarged by taking into account the knowledge of quantum mechanics.
General aspects of the advancement of theory and practices of information systems
Authors: Kuvyrkov Peter P. , Naidenov Sergei K. 
Published: April 2007

PurposeThe important role of functional and structural generalization of informative and communicative processes is considered.Design/methodology/approachIt is denoted that generalitics suggests a means to obtain a new information which is more rich in content, more useful, jamproof and optimal. An increasingly important role of generalitics in the development of the informative equipment is underlined.FindingsUpon the analysis made new attributes of information are suggested and estimated: informativeness, informness and informability. A clear description of the significance of generalization for the communication units is presented.Originality/valueDevelopment of the theoretic foundations allows for the creation of new generations of the informative technique, automated control and telemechanic systems and communications as a whole.
New initiatives in building human‐computer interfaces
Authors: Rudall Brian H. , Mann C.J.H. 
Published: April 2007

PurposeThis paper aims to review current advances in development of human‐computer interfaces.Design/methodology/approachA general review and survey of selected research and development topics.FindingsIllustrates the multi‐ and trans‐disciplinary natures of studies in cybernetics, systems and management science with a view to further research and development activity.Practical implicationsThe choice of reviews provides the awareness of the current trends in these areas of endeavour.Originality/valueThe reviews are selected from a global database and give a studied assessment of current research and development initiatives.
Interview with Mitchell Brown, Incoming Co‐editor of LHTN
Authors: Gelfand Julia 
Published: April 2007

PurposeTo introduce the new co‐editor and expose his current thinking about issues related to library automation and technology.Design/methodology/approachThe article is the result of an interview.FindingsMitchell Brown brings his experience as a science librarian to this new role as journal editor and offers a good sense of what interests him about information technology in different environments.OriginalityGetting to know an academic librarian and what influences his thinking and what readers of future issues of LHTN may expect.
Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt
Authors: Carmona Salvador , Ezzamel Mahmoud 
Published: April 2007

PurposeThe purpose of this paper is to analyze and critique the growing literature on record‐keeping practices in Mesopotamia and ancient Egypt with a particular focus on processes of ancient accountability, and provide a research agenda for future work.Design/methodology/approachAnalyzes the contributions of accounting historians in this area as well as the research conducted by Assyriologists and Egyptologists. Our analysis emphasizes the embeddeness of ancient processes of accounting and accountability in their wider contexts.FindingsA framework is proposed comprising levels and spheres of accountability. The levels of accountability consist of: hierarchical; horizontal; and self, all entailing both accounting and non‐accounting elements. Furthermore, accountability is analyzed at three spheres: the individual‐state, the state‐individual, and the individual‐individual.Originality/valueFurther research in this area might examine issues such as the temporal dimension of accountability and whether more precise time measures than those reported in the extant literature were enforced in ancient economies; how the ancients dealt with differences between actual and expected measures; examination on the extent to which accountability exerted an impact on, and the role of accounting in, ordering the lives of individuals and communities; and examination of the trajectories of accounting and accountability across different historical episodes.
Household accounting in Australia: a microhistorical study
Authors: Carnegie Garry D. , Walker Stephen P. 
Published: April 2007

PurposeThe purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s.Design/methodology/approachThe study adopts a microhistorical approach involving a detailed examination of actual accounting practices in the Australian home based on 18 sets of surviving household records identified as exemplars and supplemented by other sources which permit their contextualisation and interpretation.FindingsThe findings point to considerable variety in the accounting practices pursued by individuals and families. Household accounting in Australia was undertaken by both women and men of the middle and landed classes whose surviving household accounts were generally found to comprise one element of diverse and comprehensive personal record keeping systems. The findings indicate points of convergence and divergence in relation to the contemporary prescriptive literature and practice.Originality/valueThe paper reflects on the implications of the findings for the notion of the household as a unit of consumption as opposed to production, gender differences in accounting practice and financial responsibility, the relationship between changes in the life course and the commencement and cessation of household accounting, and the relationship between domestic accounting practice and social class.
Accounting and public sector reforms
Authors: Zaman Mir Monir , Shiraz Rahaman Abu 
Published: April 2007

PurposeThe purpose of this research is to explore the role of accounting in the reform process of a continuously evolving governmental agency in the Australian state of New South Wales.Design/methodology/approachDrawing on two complementary organizational change models, the paper investigates how the shifting objectives of the Department of Public Works and Services (DPWS) rendered its financial management and accountability systems inadequate and how “new” accounting technologies introduced to anchor the reform process clashed with bureaucratic procedures to create a very challenging context for the organization's management. The paper uses multiple research methods including interviews, archival material and observation to understand the reform process at the DPWS and its implications for public sector accounting and public sector management.FindingsThe paper finds that the unique history and continuously evolving nature of the DPWS makes it an important context for re‐examining the dynamics of change processes and the contribution of accounting technologies within that context. Since the late 1980s, the DPWS has transformed itself from a budget‐dependent bureaucratic governmental agency to a business‐oriented commercialized agency operating in a competitive environment.Research limitations/implicationsFuture research could be directed at understanding how cultural fragmentations are mended in this extremely challenging reform process. Further case studies employing the two organizational change models could provide additional insights in this area.Practical implicationsThe paper argues that the cultural fragmentation that is introduced by the reform of the Public Works Department and the diverse and often conflicting obligations of the sector have added to the complexities of managing the organization. Perhaps a transformational leadership‐style might be appropriate for managing such a challenging context.Originality/valueThis paper would be of value to researchers and practitioners with an interest in public sector reform and management.
Accountability through activism: learning from Bourdieu
Authors: Shenkin Mark , Coulson Andrea B. 
Published: April 2007

PurposeThe purpose of this paper is to reflect on how the social‐theoretical work of Pierre Bourdieu (1931‐2001) could contribute to knowledge production on accountability.Design/methodology/approachThe paper draws on Bourdieu's conceptualisation of social practice in terms of a field/habitus relation, and uses this relation as a framing mechanism to explore the possibilities of accountability in corporate‐stakeholder relations.FindingsThe authors argue that Bourdieu's work holds significant implications for academics operating in the political space relating to accountability because it informs a basis for academic intervention.Research limitations/implicationsIncluded in the paper are a critique of the dominant “liberal” position on accountability and a defence of the development of a “post‐liberal” alternative.Practical implicationsIt is argued that this alternative requires moving away from the dominant procedural approach to practice and recognising the value of informal communication and non‐institutional action as equally valid routes towards accountability.Originality/valueReflecting on Bourdieu's position reminds us of the explicit link between political and methodological change, and highlights the necessity for these to be inextricably linked.
Employees' perception toward the dimension of culture in enhancing organizational learning
Authors: Graham Carroll M. , Muyia Nafukho Fredrick 
Published: April 2007

PurposeThe purpose of this study is to determine employees' perception of the dimension of culture toward organizational learning readiness. The study also seeks to compare employees' work experience (longevity), work shifts and their perception toward the dimension of culture in enhancing organizational learning readiness.Design/methodology/approachA questionnaire was administered to 150 employees of a manufacturing enterprise. ANOVA was utilized to investigate the relationship between longevity, work shift, and perception toward the dimension of culture in enhancing organizational learning. To determine which of the work shifts had a significant relationship with the dependent variable employees' perception toward the dimension of culture in enhancing organizational learning, a posteriori contrasts were established.FindingsThe independent variables longevity and work shift were statistically significant, while the interaction effect was nonsignificant. Omega‐squared test statistic revealed longevity and work shift each accounted for 9 percent and 7 percent, respectively of the variance in the dependent variable employee perception toward the dimension of culture in enhancing organizational learning. Moderate effect sizes for independent variables longevity and work shift were also established.Research limitations/implicationsThe application of the results of this study is limited to the one small business enterprise that participated in this study and cannot be generalized to other similar organizations. But the findings are important since they reveal that employees' work experience and work shifts make a difference when compared to the participants' perception toward the dimension of culture in enhancing organizational learning readiness of the small business enterprise studied.Practical implicationsFindings of this study show that it is important to determine the perceptions of employees toward the dimension of culture in enhancing organizational learning readiness. In addition, managers of this small business enterprise should find the results of this study useful in designing work shifts intended to promote organizational learning practices. Emphasis should be directed towards shift interface issues, knowledge dissemination, and evaluation.Originality/valueOrganizational learning has been well researched in large business enterprises. However, limited research in small business enterprises exists. This study set out to determine the employees' perception of the dimension of culture in enhancing learning readiness in a small business enterprise.
The future revisited: an application of lessons learned from past futures – the socio‐cultural domain and innovation policy in The Netherlands
Authors: van der Duin Patrick , Sabelis Ida 
Published: April 2007

PurposeThis paper seeks to evaluate future studies in order to improve futures research.Design/methodology/approachCase studies were researched.FindingsThe current study of the future carried out by the Dutch Innovation Platform (responsible for innovation policy) resembles an old‐fashioned utopism whereas a study conducted in 1977 by the Dutch Council for Government Policy yields very interesting results.Research limitations/implicationsOnly two case studies have been researched.Practical implicationsLessons learned or the evaluation of former studies of the future can be very interesting and supportive but one must be aware that they are not golden rules for doing futures research in the future itself.Originality/valueAlthough futures researchers often look back at other studies of the future it remains an important activity in improving futures research.
Shining light on the dark side of ambient intelligence
Authors: Wright David , Gutwirth Serge , Friedewald Michael 
Published: April 2007

PurposeTo identify safeguards against threats and vulnerabilities posed by the emerging world of ambient intelligence.Design/methodology/approachDark scenarios were constructed to highlight the threats and vulnerabilities; safeguards are identified to address those threats and vulnerabilities and recommendations for specific stakeholders are made for implementing those safeguards.FindingsA multiplicity of threats and vulnerabilities can be expected in the emerging world of ambient intelligence, and a multiplicity of safeguards are similarly necessary to address those.Research limitations/implicationsAdditional technological research is necessary in order to develop some of the safeguards envisaged as necessary.Practical implicationsThe existing legal and regulatory regime suffers from various lacunae and must be amended to address AmI challenges. Many stakeholders have important roles to play.Originality/valueThe paper identifies necessary safeguards to protect privacy, identity, trust, security and e‐inclusion. It identifies specific recommendations for the European Commission, Member States, industry, civil society organizations, academia and individuals.
Extracting business process decomposition
Authors: Fatolahi Ali , Jalalinia Shahram , Dabestani Zahra , Eskandari Masoumeh 
Published: April 2007

PurposeThis paper seeks to offer a step‐by‐step methodology to extract and model business processes with a focus on business process decomposition. The main motivation is the lack of repeatable measurable methods and techniques for extracting business process decomposition.Design/methodology/approachA step‐by‐step methodology for extracting business process models is provided. This methodology is called “the V methodology” because of its approach to break down the enterprise through a functional hierarchy and then collecting it up again via its process decomposition. Porter's value chain model is noticed as a powerful tool to complete the roadmap. The paper is designed using sections: benefits and necessities of having such a methodology, terminology, the V methodology, learned lessons and further work.FindingsSuccess stories using the V methodology expressing its impact on quality business process models are mentioned. Experts find it useful to gain unified process models as well as helping them to discover gaps, bottlenecks and redundancies amongst business processes.Research limitations/implicationsIt is too hard to receive reliable information about previous experiences from the working companies in the area.Practical implicationsThe main implications found when using the V methodology are: practiced analysts feel it dangerous to their position, younger analysts use it as the only source of modeling and people find it difficult to apply Porter's model in practice.Originality/valueAlmost all of the previous papers refer to modeling notations when using the term “methodology”. This paper instead describes the process of business process modeling. Another original value of the paper would be using Porter's model to classify the processes within their right process groups.
Online security evaluation process for new e‐services
Authors: Hesson Mihyar , Al‐Ameed Hayder 
Published: April 2007

PurposeThis paper sets out to contribute to making the use of the Dubai e‐government services more secure and facilitating the process of introducing new services, while maintaining the integrity and security of the whole system.Design/methodology/approachThis work is based on the ISO 17799 standard. ISO 17799 a comprehensive set of controls comprising best practices in information security. It is essentially, in part, an internationally‐recognized generic information security standard (The ISO 17799 Directory).FindingsThe system has achieved its objectives in terms of performance, cost, reliability and flexibility.Practical implicationsThe system assumes that the fed information is true and authenticated. However, this may not always be the case. Therefore, onsite manual verification may be required at the very end of the process.Originality/valueThe system would serve accelerating and facilitating the process of expanding the e‐services provided by the Dubai e‐government within the set timeframe.
A proposed strategic alignment of IS/IT with supply‐chain management for UAE dates industry
Authors: Jaffar Ahmad , ElKhatib Hazem , Hesson Mihyar , Radaideh Moh'd 
Published: April 2007

PurposeThis paper seeks to elicit the challenges faced by the UAE dates industry in adopting and aligning its business strategy with the use of information system and information technology (IS/IT) within its operations.Design/methodology/approachThe adopted approach is based on the combination of conclusive feedback research technique and action research. The intention is to elicit background information in its initial phase, formulate an interim solution, which will evolve through users' constant feedbacks into a full‐blown desirable system.FindingsHighlights the UAE dates industry existing state of readiness in adopting IS/IT and the extent of optimizing supply‐chain management business practices.Research limitations/implicationsTransforming organization manual operations to achieve efficiency towards strategic effectiveness is a lengthy process. While quantitative and qualitative evidences suggest the adoption of a certain solution, the benefits yield cannot be realized overnight.Practical implicationsThis research proposes a paradigm shift in the organization's culture. Adopting supply‐chain principles and implementing a strategy to align both business and use of IS/IT will facilitate an elevation for UAE dates factory to be one of the economy contributing industries.Originality/valueThis research addresses existing states of readiness to implement IS/IT within the UAE dates factory, proposes supply‐chain model customized to UAE dates factory and highlights challenges faced by the factory in implementing the strategic alignment of its business through IS/IT optimization.
A framework for the improvement of knowledge‐intensive business processes
Authors: Dalmaris Peter , Tsui Eric , Hall Bill , Smith Bob 
Published: April 2007

PurposeThis paper aims to present research into the improvement of knowledge‐intensive business processes.Design/methodology/approachA literature review is conducted that indicates that a gap exists in the area of knowledge‐based business process improvement (KBPI). Sir Karl Popper's theory of objective knowledge is used as a conceptual basis for the design of a business process improvement (BPI) framework. Case studies are conducted to evaluate and further evolve the improvement framework in two different organisations.FindingsHighlights the gap in the literature. Draws attention to the merits of KBPI. Reports on the design of an improvement framework for knowledge‐intensive business processes, and on the lessons learned from the conducted case studies.Research limitations/implicationsPractical and time constraints limit the scope of the case studies. General applicability can be inferred, but not tested, due to the small number of case studies.Practical implicationsA new practical way to achieve performance improvement, that utilises structured tools on intangible organisational assets. The framework can be applied by organisations that run knowledge‐intensive business processes.Originality/valueThis paper addresses a gap in the area of KBPI. It combines concepts from business process management with a robust theory of knowledge to design a practical improvement framework. The paper also contains interesting argumentation supporting the use of Karl Popper's epistemology in BPI and knowledge management.