bluuebunny/crossref_metadata_2025_split huggingface dataset:
Mandatory auditor rotation and retention: impact on market share
Authors: Comunale Christie L. , Sexton Thomas R. 
Published: April 2005

PurposeTo explore the effects of mandatory auditor rotation and retention on the long‐term market shares of the accounting firms that audit the members of the Standard and Poor's (S&P) 500.Design/methodology/approachA Markov model is constructed that depicts the movements of S&P 500 firms in the period 1995 to 1999 among Big 5 accounting firms. Auditor rotation and retention are reflected in the transition probabilities. The impacts of mandatory auditor rotation and retention policies are evaluated by examining the state probabilities after two, five, and nine years.FindingsThe paper finds that mandatory auditor rotation will have substantial effects on long‐term market shares, whereas mandatory auditor retention will have very small effects. It shows that a firm's ability to attract new clients, as opposed to retaining current clients, will be the primary factor in determining the firm's long‐term market share under mandatory auditor rotation.Research limitations/implicationsThe paper assumes that S&P 500 firms will continue their reliance on Big 5 firms and that the estimated transition probabilities will remain stable over time.Practical implicationsExcessive market share concentration resulting from such policies should not be a concern of regulators. The paper conjectures that, under mandatory rotation, accounting firms will reallocate resources to attract new clients rather than retain existing clients. This may result in lower audit quality.Originality/valueInterestingly, over the past 25 years, several bodies have considered mandatory auditor rotation and retention. Surprisingly, the authors have found no studies of the effects of mandatory auditor rotation and retention on audit market share.
Corporate turnaround and financial distress
Authors: Smith Malcolm , Graves Christopher 
Published: April 2005

PurposeDrawing on variables cited in the turnaround literature, this study aims to explore whether information contained within annual reports is useful in distinguishing between distressed companies that enact a turnaround and those that fail.Design/methodology/approachThis study develops a discriminant model to identify distressed companies that have turnaround potential.FindingsAnalysis of the results reveals that successful turnarounds are associated with the severity of the distressed state, its determinants, with the extent of change in the distressed state since the previous year, and firm size.Originality/valueThis article is of use in identifying what information is useful in annual reports.
Global leadership competencies: a review and discussion
Authors: Jokinen Tiina 
Published: April 2005

PurposeFrom the competency point of view, this article aims to review and discuss existing global leadership and other related literature, and to combine findings and suggestions provided in previous literature in a more integrative framework of global leadership competencies.Design/methodology/approachThe paper reviews and discusses the terminology used in the international global leadership literature. This is followed by a review of the main outcomes of previous research. Finally an attempt is made to combine these outcomes into a more integrative framework of global leadership competencies, offering suggestions for further research.FindingsThis paper provides information about previous research, integrating earlier findings into a more comprehensive framework of global competencies. It also discusses deficiencies in use of terminology and research methods used in earlier studies giving suggestions for further research.Research limitations/implicationsThe references used for this review are not an exhaustive list and majority of them are drawn from American journals publishing within the topic area. Relevant sources of information may also exist in other domains of scientific inquiry.Practical implicationsThe framework provided in this paper incorporates main findings of previous research and, as such, it may serve as a starting point for practitioners in planning of different selection, training, and career development activities, and for academics in starting their research.Originality/valueThis paper fulfils an identified information/resource need.
The importance of training in operationalising HR policy
Authors: Bond Sue , McCracken Martin 
Published: April 2005

PurposeTo understand how line managers make decisions about employee requests for time off at short notice and to consider the consequences for management training.Design/methodology/approachBased on evidence from case studies carried out in four financial sector companies in Scotland, this paper illustrates a model of line manager decision making in relation to employee requests for time off at short notice.FindingsFactors that were found to have an impact on decisions of this kind included: organisational policies, the extent of devolution of personnel decisions and the role of the human resource function, operational constraints and the nature of the employee's request for time off and their previous commitment. Management experience and competence and the use of “common sense” mediated these factors. Managers received very little training in order to help them make appropriate decisions.Research limitations/implicationsAlthough the authors consider that the model of decision making is general enough to be applicable outside the financial services sector, further research testing in other industrial sectors would be welcomed.Practical implicationsWhile the use of management “discretion” can have advantages for employees, it could also have negative consequences resulting from inconsistent application, in terms of staff relations, company climate, morale, productivity and labour turnover. Therefore, effective training is important in order to deconstruct line managers’ notions of “common‐sense” decisions and make better decisions around these issues.Originality/valueThe paper outlines a model of line manager decision making for dealing with time off at short notice that can be used by HR professionals in designing management training programmes.
Development of a teleservice system for RP service bureaus
Authors: Lan Hongbo , Chin Kwai‐Sang , Hong Jun 
Published: April 2005

PurposeThis paper aims to describe a teleservice system which can aid effectively the full implementation of a networked service for rapid prototyping (RP) service bureaus.Design/methodology/approachThe overall architecture and detailed functional modules of the system are presented. The key technologies for developing the teleservice system which involve the deploying of the running platform, determining the system model, choosing a server‐side language, constructing a development platform as well as designing the database and application, are discussed in detail. A case study is given to demonstrate the use of the teleservice system. This system has been developed and employed in the Northwest Productivity Promotion Center in China.FindingsThe system, which includes the technology information platform, e‐commerce platform, and manufacturing service platform, provides a collaborative production environment for customers and service bureaus to implement networked service and manufacturing for RP, enhances the availability of rapid prototyping and manufacturing facilities and can improve the rapid product development of small‐ and medium‐sized enterprises.Practical implicationsThe practical results from the engineering application indicate that both service bureaus and clients can benefit greatly from the teleservice system.Originality/valueProvides information on the implementation of a networked service for RP service bureaus.
An integrated framework for e‐supply networks analysis
Authors: Caputo Antonio C. , Cucchiella Federica , Fratocchi Luciano , Marcello Pelagagge Pacifico 
Published: April 2005

PurposeThe purpose of the present paper is to provide a comprehensive framework for analyzing relationships among economic actors interconnected through internet and constituting e‐supply networks (e‐SNs).Design/methodology/approachAt first the main factors characterizing e‐SN pattern are identified (organizational structures, managerial criteria and critical activities), then two separate procedures are adopted for developing an integrated reference framework. The first based on the analysis of correlations among variables influencing the factors under investigation; the second based on the analysis of different types of physical and immaterial flows among actors involved in the e‐SN. On the basis of such evidence an integrated global framework is proposed, which is then used to classify and describe some relevant literature‐based case studies.FindingsOn the basis of two newly introduced variables, namely the internal integration degree and the decision‐making concentration degree, the framework identifies four sets of organizational structures, managerial criteria and critical activities, each one coherent with specific environmental contexts.Research limitations/implicationsThe framework is restricted to describing and classifying different typologies of e‐SN.Practical implicationsThe framework may be useful for assessing if the typology of organizational structure, managerial criteria and critical activities adopted for the management of a specific e‐SN, is coherent with e‐SN business environment. It may also provide useful guidelines for managers and practitioners involved in e‐SN design.Originality/valueThe paper provides an original integrated framework to classify e‐SNs.
Determinants of business‐to‐business e‐commerce implementation and performance: a structural model
Authors: Power Damien 
Published: April 2005

PurposeSeeks to test the relative importance of various drivers of information‐technology‐related performance, and compare these drivers in the context of using established and emerging technologies. Established technologies include those generally promoted as the European Article Numbering (EAN) system (electronic data interchange (EDI), barcoding, etc.), while the emerging ones are based on the use of the internet.Design/methodology/approachA survey was designed based on previous research and a series of case studies conducted within the membership of EAN Australia. The method of analysis employed was structural equation modelling based on data collected from 553 members of the EAN organisation in Australia.FindingsUse of technology enabling business‐to‐business (B2B) e‐commerce was found to provide a potential source of performance improvement, but such improvement is shown to be more a function of the process by which strategy is formulated, and organisational capability, than of the technologies per se. The adoption and use of emerging technologies (such as the internet) are not subject to the same restrictions and impediments traditionally associated with established technologies. Therefore, organisations will find emerging internet‐based technologies easier to implement and to use, but this will not necessarily mean that they will improve performance as a result. Performance will still be determined by effective strategy formulation, a clear understanding and knowledge of the technologies, appropriate application, and prudent change management.Research limitations/implicationsThis research has been conducted in Australia, and restricted to the membership of the EAN organisation. This membership is largely representative of the fast‐moving consumer goods (FMCG) industry. Whether such results would be consistent in other countries and industries would need to be verified through further research.Originality/valueDevelops and tests an integrated model linking strategy formulation, knowledge, capability, use of technology and performance. Provides valuable insight into why and how technology implementations can be configured for success.
Strategic decisions in supply‐chain intelligence using knowledge management: an analytic‐network‐process framework
Authors: Raisinghani Mahesh S. , Meade Laura L. 
Published: April 2005

PurposeTo investigate the linkage between organization performance criteria and the dimensions of agility, e‐supply‐chain drivers and knowledge management.Design/methodology/approachThe analytic network process is applied as the research methodology in the context of executive decisions that include qualitative and quantitative attributes. The decision model is presented, along with a case study with an e‐supply chain of a global telecommunications company.FindingsThe study develops a framework for measuring the relative importance of a particular dimension based on the application of theoretical concepts from the information systems and management science literature to the digital, knowledge economy. Since contextual factors play a critical role in the design of effective knowledge‐management (KM) systems, technical and process solutions need to be customized to fit the organization performance criteria, dimensions of agility and supply chain drivers.Research limitations/implicationsThe model presented is dependent on the perceptual weightings provided by the decision‐maker and the generalizability of findings based on our model to other organizations may be limited.Practical implicationsThis paper addresses the need for a strategic decision‐making tool to assist management in determining which knowledge management construct is most beneficial in the development of an agile supply chain.Originality/valueThis paper fulfils an identified information need and offers practical help in a dynamic and competitive environment by providing a decision model that assists in determining which construct of KM is most important based on an organization's performance criteria, dimensions of agility and supply‐chain drivers.
Successful use of e‐procurement in supply chains
Authors: Puschmann Thomas , Alt Rainer 
Published: April 2005

PurposeElectronic support of internal supply chains for direct or production goods has been a major element during the implementation of enterprise resource planning (ERP) systems that has taken place since the late 1980s. However, supply chains to indirect material suppliers were not usually included due to low transaction volumes, low product values and low strategic importance of these goods. Dedicated information systems for streamlining indirect goods supply chains have emerged since the late 1990s and subsequently have faced a broad diffusion in practice. The concept of these e‐procurement solutions has also been described broadly in the literature. However, studies on how companies use these e‐procurement solutions and what factors are critical to their implementation are only emerging. This research aims to explore the introduction of e‐procurement systems and their contribution to the management of indirect goods supply chain.Design/methodology/approachChooses a two‐part qualitative approach. First, summarizes the results of a benchmarking study that was conducted by a consortium of 12 multinational companies. During the benchmarking process 120 questionnaires were distributed, ten phone‐based interviews were conducted, and finally five successful practice companies were selected and analyzed in detail. Second, draws together the success factors identified in the benchmarking study and maps them against the successful practice companies.FindingsAlthough e‐procurement has substantially streamlined the procurement and coordination processes for indirect goods, many companies operate multiple e‐procurement solutions. For integrated procurement solutions, the paper recognizes the need of an overall procurement strategy and organization, an alignment of various e‐procurement solutions along the procurement process and the need for integrated system architectures. Companies also have to realize that a no standardized e‐procurement solutions exists and that important success factors are “non‐technical” in nature.Originality/valueThis paper presents a first step towards a systematic analysis of factors that may guide companies in the implementation of e‐procurement solutions. Besides providing a direct contribution to the project work in companies it may stimulate further research in e‐procurement success factors.
Exploring the world of knowledge management: agreements and disagreements in the academic/practitioner community
Authors: Metaxiotis Kostas , Ergazakis Kostas , Psarras John 
Published: April 2005

PurposeDuring the last 15 years, knowledge management (KM) has changed from one generation to the next through constant improvements and new perspectives. A myriad researchers have presented methodologies, frameworks, technologies and have discussed various KM theoretical and practical issues. However, KM still needs extensive development – it is in its infancy. This paper aims to explore the world of KM in a different way; to review the current status quo and analyze the main agreements and disagreements among researchers and practitioners in order to highlight the key issues which need to be further researched.Design/methodology/approachThe authors attempt to review and analyze in a coherent way the main agreements and disagreements among researchers and practitioners – in the field of KM – based on a wide range of published works, including papers, books, reports and web sites.FindingsBased on the key agreements among researchers and practitioners and having in mind the remaining disagreements, the third KM generation should proceed to further investigation of several KM issues and to further research.Research limitations/implicationsThe key issues highlighted here need to be researched further. Following on from the individual‐knowledge focus of the 1970s/1980s and the group‐knowledge focus of the 1990s/2000s, the third KM generation should: develop criteria for evaluating frameworks, methodologies and approaches, and systems for measuring knowledge, intellectual capital and other assets; include double‐loop learning; analyse investments and costs of KM Systems; use modern technologies for transfer of explicit knowledge; and apply KM to other areas of social life. There is also a need to clarify the meanings of differences between the various concepts discussed here.Originality/valueThe distinguishing feature of this study is that it emphasizes placing KM in a broader context of researchers/practitioners’ discussions so that the key issues can be better recognized and understood.
Knowledge management as competitive advantage: lessons from the textile and apparel value chain
Authors: Danskin Paula , Englis Basil G. , Solomon Michael R. , Goldsmith Marla , Davey Jennifer 
Published: April 2005

PurposeThe purpose of this research is to investigate knowledge management in the textile industry specifically through the relationships and interconnections of knowledge management systems, strategy and firm performance across the value chain.Design/methodology/approachThis research examines the process of acquisition, retention, maintenance, and retrieval of knowledge both within the firm through organizational memory and across the value chain. A series of case studies examines how Invista (a Du Pont subsidiary) manages knowledge internally and externally through relationships with downstream partners across a single value‐chain within the textile industry. Qualitative interviews assess the “state of the industry” regarding knowledge management systems.FindingsDifferentiation through knowledge is difficult in practice. Invista has taken the first steps to develop knowledge management systems that connect the internal and external knowledge base to gain competitive advantage. Establishing internal knowledge management systems for organizational memory creates opportunities to minimize knowledge isolation in functional departments and creates a greater base for tacit learning to be leveraged. External knowledge management systems bring value chain members closer together and add value to the product (i.e. increased quality, customer perceptions of brand platforms) throughout the value chain. Active external knowledge systems create opportunities to reap the full benefits of internal knowledge and knowledge from other firms within the network.Originality/valueThis paper describes the process of acquisition, retention, maintenance, and retrieval of knowledge within the firm by improving organizational memory and across the value chain through knowledge management systems to gain competitive advantage.
Knowledge management and growth in Finnish SMEs
Authors: Salojärvi Sari , Furu Patrick , Sveiby Karl‐Erik 
Published: April 2005

PurposeThe impact of knowledge management on the financial success of companies has not yet been properly researched. This paper aims to make a contribution by examining the relationship between sustainable sales growth and knowledge management activities in 108 Finnish small and medium‐sized enterprises (SMEs).Design/methodology/approachData were generated from a questionnaire survey of 108 SMEs from different fields and thematic interviews with ten companies.FindingsHigher levels of KM‐maturity were found to correlate positively with long‐term sustainable growth. Although Finnish SMEs display a surprisingly high awareness about KM, only a minor proportion of the sample firms has been able to benefit in terms of growth from their KM‐related activities. The results have implications for policy formulation in the field of SMEs, since half the Finnish SMEs in the sample do not grow. We found that the fast‐growing companies with high KM‐maturity are applying KM‐related activities in a comprehensive and balanced way, thereby raising question marks around the effectiveness of eclectic “KM implementations”.Research limitations/implicationsThis research was carried out in only one country and the results cannot be generalised. Furthermore, this study does not provide any information concerning the causal relationship of knowledge management and SME performance. Therefore, further studies in the field are needed.Practical implicationsThe results from this study also suggest that SMEs might be able to shift into higher growth by applying a comprehensive KM‐approach incorporating all intangible assets equally.Originality/valueThis study provides new information concerning the relationship between knowledge management and small business performance.