bluuebunny/crossref_metadata_2025_split huggingface dataset:
The digital divide within the European Union
Authors: Hubregtse Sjaak 
Published: March 2005

PurposeAttempts to define the digital divide and examines the significant differences in, and implications of, the extent of internet connectivity both globally and, more specifically, within the European Union (EU).Design/methodology/approachThe paper was designed using and combining objective data and literature, adding the author's personal experiences and opinions.FindingsAfter 1 May 2004, when the EU was enlarged from 15 to 25 member states, the digital divide in the EU widened substantially (national connectivity varying from less than 10 to more than 60 per cent), caused by regional lack of technological infrastructure as well as cultural and psychological factors.Research limitations/implicationsMany “most recent” national data on internet‐connectivity are two years old.Practical implicationsInequality in internet‐connectivity in the EU will increase dramatically, with all consequences for communication, dissemination of information, economy (e‐commerce!), etc. Consequently, parallel to digital media, traditional means of dissemination of information – such as printed books, public libraries, local broadcasting – should be maintained and furthered.
Toward library and information science education in the European Union
Authors: Juznic Primoz , Badovinac Branka 
Published: March 2005

PurposeThe paper seeks to present an analysis of the development of schools of librarianship and information science (LIS) in the European Union (EU) applicant states until 2004. It discusses the potential and actual changes in their organisation, notably their curriculum.Design/methodology/approachThe comparative analysis of LIS programmes was performed. The model presented by T.D. Wilson in 2001 was selected as the model for analysing the data. The aim was to support the Wilson model with some empirical data from the specific countries.FindingsThe results show that the long history of traditional library education in these schools was not a great obstacle to adapting the curriculum to new professional and political standards. LIS schools have generally changed their curriculum towards those of modern LIS schools and have also embraced the EU outlines regarding higher education, especially the Bologna Declaration.Research limitations/implicationsThis study has its limitations as it is based only on the formal courses’ names and the formal content. Comparative analysis could also be accomplished through analysing courses' content, students and teaching staff.Originality/valueThe theoretical model of LIS courses analysis was tested on the LIS programmes in EU new member and applicant states. Testing the model shows its weaknesses and strengths. This could be developed in a simple but practical and useful tool for LIS programmes comparison and harmonisation, where necessary.
Digital natives: if you aren't one, get to know one
Authors: Long Sarah Ann 
Published: March 2005

PurposeTo outline the different learning and working styles between generations in our current digital environment.Design/methodology/approachConnects common theories of popular author and library industry study. These are presented alongside personal views on the current trends.FindingsAs native speakers of digital language, young people think and process information in an entirely different way from previous generations. Experts suggest that they may have remapped their brains.Originality/valueThe article stresses the importance of gaining a better understanding of the learning styles and tastes of young people. Libraries should consider tapping into this resource for future development, since these people are the future support base for libraries.
Welcome to “the rough and tumble”
Authors: Parker Lee , Guthrie James 
Published: March 2005

PurposeThe paper explores the rapidly changing environment affecting universities and their research communities. It sets out to explore the effect of university corporatisation on research and teaching, and aims to identify likely coping strategies for researchers. The role of AAAJ in supporting research in this turbulent environment is then considered.Design/methodology/approachThe paper employs a literature‐based analysis, critique and argument. The paper's scope includes the teaching and research by academic scholars in a corporate university environment.FindingsUniversities and their research are increasingly becoming revenue‐seeking, market driven corporatised university tools. Researchers are increasingly subject to pressures to accept higher workloads, pursue aggressive revenue targets, and to conduct and publish research that fits management imposed key performance indicators. This leads to a packaging and commodification of research with a short term, status‐seeking and fund‐raising emphasis.Research limitations/implicationsScholars need innovative but disciplined approaches to coping with such pressures in order to maintain pursuit of path‐breaking and significant additions to knowledge.Practical implicationsPersonal values and commitment by individual scholars, as well as scholarly networks and support mechanisms will be the long‐term key to future research of value to the community.Originality/valueThe paper alerts researchers to the impact on their work on current institutional, economic and political forces surrounding universities, and highlights the consequent corporatisation and commercialisation of universities. It offers a realistic assessment of the current research environment and reinforces the need for individual researcher reassessments and strategies.
Perceptions on the emergence and future development of corporate social disclosure in Ireland
Authors: O'Dwyer Brendan , Unerman Jeffrey , Bradley John 
Published: March 2005

PurposeThis study presents an in‐depth investigation of non‐governmental organisations' (NGO) perceptions of CSD (corporate social disclosure) in Ireland. It commences the process of addressing a lacuna in the CSD literature, whereby the perspectives of non‐managerial stakeholders have been largely ignored. In particular, it responds to O'Dwyer call for research to examine the nature and extent of stakeholder demand for CSD in Ireland in order to inform the future development of accountable Irish CSD practices.Design/methodology/approachEvidence is collected from in‐depth interviews with senior representatives of major Irish NGOs. The paper focuses on the nature of NGO demand for administrative reforms encompassing types of CSD and the prospects for supporting institutional reforms aimed at further empowering less powerful stakeholder groups.FindingsA demand for the development of stand‐alone, mandated, externally verified CSD mechanisms predominates the perspectives. This is motivated by a desire to see stakeholder “rights” to information enforced given Irish companies' apparent resistance to engaging in complete and credible CSD. A number of perceived obstacles to the development of institutional mechanisms designed to support any desired CSD developments are exposed. These encompass: active corporate resistance to discursive dialogue, corporate resistance to voluntary information disclosure, a compliant political elite unwilling to confront the corporate sector on social and environmental issues, and a fragmented NGO community which has difficulty in raising public awareness about corporate social and environmental impacts. Evidence of antagonism between certain NGOs and elements within the Irish corporate sector is also illuminated.Practical implicationsThe paper reflects on these perspectives and considers their implications for the development of accountable CSD mechanisms in Ireland.Originality/valueAdds to the literature on CSD.
Stability and change: an institutionalist study of management accounting change
Authors: Siti‐Nabiha A.K. , Scapens Robert W. 
Published: March 2005

PurposeThis paper explores the relationship between “stability and change” within with the process of accounting change It focuses on the ceremonial way in which a new system of value‐based management (VBM) was implemented and how the key performance indicators (KPIs) became decoupled from the day‐to‐day activities of the business, thereby creating a level of stability which ultimately contributed to accounting change.Design/methodology/approachIt uses a longitudinal study of a company in which value‐based management was imposed by its parent. It is informed by an institutionalist framework which draws on concepts from both old institutional economics (OIE) and new institutional sociology (NIS).FindingsIt shows that stability and change are not necessarily contradictory or opposing forces, but can be intertwined in an evolutionary process of change.Research limitations/implicationsAlthough there is accounting change within the case study, it is problematic to characterise it as either successful or unsuccessful change – this has important implications for the way in which “success” is defined in studies of accounting change.Originality/valueIt is argued that in contrast to the normal assumption that decoupling is an “organisational” response to external pressures, it is shown how decoupling can occur through the working out of a complex and dynamic process of resistance to accounting change: a process which simultaneously involves both stability and change.
Power and international accounting standard setting
Authors: Chee Chiu Kwok Winston , Sharp David 
Published: March 2005

PurposeThis study provides significant empirical data and analysis on the international standard‐setting process as conducted by the forerunner of the International Accounting Standards Board (IASB). It reveals the influences from four key stakeholder groups (users, preparers, accountants, and regulators) in order to ascertain why International Accounting Standards (IAS) turn out the way they do.Design/methodology/approachIn‐depth interviews with board representatives and content analysis of documents were used to provide triangulating perspectives. The concept of power from the sociological and political science literature provides the theoretical lens. The standard setting projects on segment reporting and intangible assets were studied in detail.FindingsThe results show that the process can be best characterized as a mixed power system where no party is accorded the absolute power potential to dictate IAS. Nonetheless, while the user group is the target beneficiaries of IAS, the preparer group has significant influence, as inferred from the changes made to the IAS in line with the preparers' preferences.Research limitations/implicationsThere is always the possibility of researchers missing out on “secret” exercise of power, given that the focus of this study was on “public” paths of influence. After this study, the IASB's meetings became open to public, providing new opportunities for future research.Originality/valueThis paper contributes to understanding accounting standard setting for international harmonization.
The withering of criticism
Authors: Tinker Tony 
Published: March 2005

PurposeThe purpose of this paper is to explore the core meaning of critical research.Design/methodology/approachIt begins by noting the frequent divergence between “Real” history (which always marches to its own beat) and academic reflection that often fails to follow the beat of a progressive drum. Indeed, rather than facilitating a productive historical movement, scholarship may, at times, window‐dress brutality. These questions are examined by drawing on pertinent literature in social theory and cultural analysis. This work cautions that only continuous, unconditional, self‐reflective criticism provides a navigational path between barbarism and enlightenment. It proposes harnessing our full repository of critical scholarship to renew ever‐relevant forms of praxis (This is not the same notion of “practical” that involves berating workers in suits and white shirts.)FindingsUnfortunately, an examination of contemporary progressive accounting literature exposes fundamental departures from these standards for criticism; that many fields have lapsed into a form relativism, enabling highly conservative political agendas. This degeneration is instigated at the outset of research, through an inappropriate choice of initial object for analysis (or “root metaphor”).Research implicationsTo address the predicament, this paper proposes a greater self‐awareness in framing the initial starting point, using a procedure drawn from Hegel and Marx's dialectics. To “test’ this methodology, the paper examines four streams of progressive accounting research: professional (e.g. Brilovian) analysis, Foucauldian (culturalist) studies, ethnographic studies, and epistemic contributions.Originality/valueEach review offers suggestions for a dialectical reconstruction of the original, including a revised initial starting point (object) for the analysis.
The withering of tolerance and communication in interdisciplinary accounting studies
Authors: Sikka Prem , Willmott Hugh 
Published: March 2005

PurposeA reply to Tony Tinker's paper, “The withering of criticism”.Design/methodology/approachThe paper employs argument and discourse to critique Tinker's paper and defend the author's position.FindingsThe paper shows how oddly our work has been represented, and that Tinker's claims are unsupported. It rejects Tinker's reading of classical texts as the only valid one, and argues that his reductionist critique could hinder the advancement of interdisciplinary accounting research. We conclude our reply by urging scholars to intervene in worldly affairs by ensuring that intellectual activity is diverse, not stereotypical or predictable.Originality/valueArgues the importance of scholars' engagement in worldly affairs, including matters of policy and practice, from diverse perspectives.
Reactions on reading “The withering of criticism”;
Authors: Scapens Robert W. 
Published: March 2005

PurposeThe paper outlines my reactions on reading Tony Tinker's paper: “The withering of criticism”.Design/methodology/approachIt describes how I read the paper with increasing feelings of frustration.FindingsIn the end I was quite negative about the prospects for critical accounting research and feel that this is unfortunately a lost opportunity.Originality/valueI point out that Tinker's paper contains a number of new avenues to be explored and new insights which can be gained, but these are in danger of being lost amid continuing internecine strife.
“It may well be that Briloff is the nearest US equivalent to Sikka”
Authors: Tinker Tony , Carter Chris 
Published: March 2005

PurposeA reply to responses by Prem Sikka and Tony Willmott (“The withering of tolerance and communication in interdisciplinary accounting studies”) and Robert Scapens (“Reactions on reading ‘The withering of criticism’”) to Tony Tinker's initial paper, “The withering of criticism”.Design/methodology/approachThe paper employs argument and discourse to critique the responses and defend the author's position.FindingsThe paper offers the authors' view of the comparative research approaches of Briloff, Sikka and Willmott.Originality/valueThe paper extends critical debate on North American and UK contributions and approaches to critical accounting scholarship.
On‐line
Authors: Dean Dianne M. 
Published: March 2005

PurposeReflection on the impact of technological change on taxation practitioners.Design/methodology/approachFictional prose.FindingsSatirical reflection on taxation practitioners' battle to maintain their current knowledge of relevant legislation and procedures, and on the growing use of computerised technology in this area. Also comments indirectly on the perceived value of the personal service offered by such practitioners.Research limitations/implicationsPrompts consideration of the impact of complex legislation on its human interpreters. Suggests a future in which humans may not be able to cope with that demand and, as a result, rely increasingly on computerisation.Originality/valueA unique interpretation of the predicament of the tax accountant and the future.
The memory of the future
Authors: Lenthen Simon 
Published: March 2005

PurposeReflection on the trend towards recycling knowledge without realising it, and on not recognising past achievements.Design/methodology/approachPoetic exploration.FindingsProvides a reflection on the tendency to forget or ignore what has already been achieved and to present its rediscovery as a fresh gain. Comments on the social and cultural cost of re‐invention without real new learning.Research limitations/implicationsOffers a subjective and artistic comment on the implications of shallow learning.Originality/valueA unique view of a future world in which society fails to acknowledge or value what has already been discovered.
June Pallot: contribution to New Zealand public policy debate
Authors: Newberry Susan 
Published: March 2005

PurposeTo provide comment on June Pallot's contribution to public policy debate in New Zealand.Design/methodology/approachA review of June's CV, interview and discussions with former colleagues from Wellington, and personal recollections of discussions.FindingsProvides information about the manner in which public policy development and debate occurs in New Zealand, June's sustained efforts to contribute, and the contrast with her efforts at international level.Originality/valueThis paper points out that although this prominent international academic was marginalised and ignored in her own country, she continued trying to contribute to public policy development in her own country as well as internationally.
Poem: to June Pallot
Authors: Gallagher Kathleen 
Published: March 2005

PurposeKathleen Gallagher wrote this poem for June Pallot, her friend of some 25 years, who died as she lived, clearly, simply, with courage, and always in light.Design/methodology/approachWritten by close friend and poet.FindingsCaptures June's optimism and continued work on public policy issues despite increasing physical frailty.Originality/valueFor June's many international friends and colleagues who were unable to see her during the last couple of years, the poem captures her attitudes and activities.
The need for more multidisciplinary research
Authors: Lemmink Jos 
Published: March 2005

PurposeLooks back at five years of the author's editorship of IJSIM and seeks to answer the question whether or not one of the journal's objectives – i.e. more multidisciplinary research – was achieved.Design/methodology/approachAnalyses articles published in IJSIM over the last five years in terms of authors and content.FindingsBased on the characteristics of authors and content of the paper it is concluded that the number of studies devoted to customer satisfaction and quality decreased substantially. Furthermore, as an indication of collaboration between authors from different departments the number of bilateral co‐operations between different departments in the authors' team was counted. From all known pairs of authors, only 40 (25 percent) were cross‐disciplinary.Originality/valueThere is room for improvement in this respect. Contributions from 277 authors from 27 countries all over the world over a period of five years make the journal a leading academic outlet in the field of services marketing and management.
Linking process and outcome to service quality and customer satisfaction evaluations
Authors: Dabholkar Pratibha A. , Overby Jeffrey W. 
Published: March 2005

PurposeTo examine precisely how service process and service outcome are related to service quality and customer satisfaction evaluations, and to look for consistent patterns in the relationships between these four concepts.Design/methodology/approachA theoretical framework is proposed to suggest links between the four concepts. The study is conducted in the real estate industry, and the focus is on home sellers' evaluations of the real estate agent's service. In‐depth interviews and a short survey are used to collect the data. A combination of content analysis and statistical tests is used to look for patterns in the data.FindingsAs proposed, process factors are closely linked with service quality, and outcome factors are closely linked with customer satisfaction. Also, as proposed, service quality evaluations precede customer satisfaction for normal service evaluations, but the opposite causal order is found for extreme service evaluations.Research limitations/implicationsThe study is conducted in the USA and is based on a relatively small sample, but sufficient for qualitative (and simple statistical) analysis. The differential links proposed and found between the four concepts advance researchers' understanding of the basis for service evaluations.Practical implicationsManagers can focus more on either service process or service outcome based on their specific objectives and/or resource constraints in different situations.Originality/valueIt is the first study to propose and empirically support the idea that service process is closely linked with service quality evaluations, whereas service outcome is closely linked with customer satisfaction evaluations.
The asymmetric impact of price‐attribute performance on overall price evaluation
Authors: Padula Giovanna , Busacca Bruno 
Published: March 2005

PurposeTo investigate the theoretical foundations of price as a multi‐dimensional component of value and to examine the nature of the relationship between price‐attribute perception and overall price evaluation.Design/methodology/approachThe economic theory of the distribution of surplus across customers and the equity theory are used to develop the hypotheses about the multi‐dimensional nature of the price construct. Prospect theory is used to predict the relationship between price‐attribute performance and overall price evaluation. Data were collected through a structured questionnaire regarding mobile communications operators in Italy. After carrying out a principal factor analysis, several regression models were run to test the hypotheses.FindingsThe results confirm that price is a multi‐dimensional construct (i.e. made up of cheapness, fairness and variety), yet they do not fully support the prospect theory predictions.Research limitations/implicationsMulti‐item price measurement scales need to be further developed and validated. The theoretical framework needs to be further validated in other industries to assess the external validity of these findings.Practical implicationsDifferent dimensions of price represent different “evaluation categories”, all related to importance, yet vastly different in how one ought to respond to each of them. For price dimensions showing an asymmetric relationship with overall price evaluation, relative importance is a function of performance.Originality/valueThis paper extends the price conceptualization from a uni‐dimensional to a multi‐dimensional construct and suggests an integration of prospect theory. It offers a contribution for research on evaluation measurement procedures as well as on price and value management.