bluuebunny/crossref_metadata_2025_split huggingface dataset:
A conceptual framework of accounting policy choice under SSAP 20
Authors: Iatridis George , Lael Joseph Nathan 
Published: September 2005

PurposeTo provide a framework of accounting policy choice associated with the timing of adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20, “Foreign Currency Translation”. The conceptual framework describes the accounting policy choices that firms face in a setting that is influenced by: their financial characteristics; the flexible foreign exchange rates; and the stock market response to accounting decisions.Design/methodology/approachFollowing the positive accounting theory context, this paper puts into a framework the motives and choices of UK firms with regard to the adoption or deferment of the adoption of SSAP 20. The paper utilises the theoretical and empirical findings of previous studies to form and substantiate the conceptual framework. Given the UK foreign exchange setting, the framework identifies the initial stage: lack of regulation and flexibility in financial reporting; the intermediate stage: accounting policy choice; and the final stage: accounting choice and policy review.FindingsThere are situations where accounting regulation contrasts with the needs and business objectives of firms and vice‐versa. Thus, firms may delay the adoption up to the point where the increase in political costs can just be tolerated. Overall, the study infers that firms might have chosen to defer the adoption of SSAP 20 until they reach a certain corporate goal, or the adverse impact (if any) of the accounting change on firms' financial numbers is minimal. Thus, the determination of the timing of the adoption is a matter which is subject to the objectives of the managers in association with the market and economic conditions. The paper suggests that the flexibility in financial reporting, which may enhance the scope for income‐smoothing, can be mitigated by the appropriate standardisation of accounting practice.Research limitations/implicationsFirst, the study encompassed a period when firms and investors were less sophisticated users of financial information. Second, it is difficult to ascertain the decisions that firms would have taken, had the pound appreciated over the period of adoption and had the firms incurred translation losses rather than translation gains.Originality/valueThis paper is useful to accounting standards setters, professional accountants, academics and investors. The study can give the accounting standard‐setting bodies useful information when they prepare a change in the accounting regulation or set an appropriate date for the implementation of an accounting standard. The paper provides significant insight about the behaviour of firms and the associated impacts of financial markets and regulation on the decision‐making process of firms. The framework aims to assist the market and other authorities to reduce information asymmetry and to reinforce the efficiency of the market.
Organisational restructuring and downsizing: issues related to learning, training and employability of survivors
Authors: Carbery Ronan , Garavan Thomas N. 
Published: September 2005

PurposeThis article sets out to look at how employees who have survived an organisational downsizing and restructuring process adjust to meet the dynamics of the organisation, develop new skills and competencies, and the extent to which they take on new roles in the organisation.Design/methodology/approachCollects accounts from managers, focusing on exploring the skills and competencies that survivors had to develop, and the attitudes they had to embrace in respect of learning and employment. Explores issues relating to the employability of professional employees and their motivation to learning and willingness to participate in learning that was more tacit and non‐formal in nature.FindingsProvides information in respect of learning processes and responsibilities. Highlights the onus on individuals to take responsibility for their own learning needs and initiate training and development needs. Suggests that self‐development skills were of particular importance in making the transition.Research limitations/implicationsGeneralisabilty of the findings is rendered difficult due to the small sample size and lack of access to archival organisational material.Originality/valueAddresses a gap in the extant literature on the skill and competency issues that arise from strategic and structural transformation and change, in particular from the perspective of managerial and professional employees. Identifies the risks involved in making individuals responsible for their own learning.
A cystems approach to training and complexity
Authors: Kennedy Bob 
Published: September 2005

PurposeThis paper aims to explore the quality profession's fascination with various models to depict complex interactive systems. Building on these and the outcome of a four‐year action research programme, it provides a model which has potential for use by other professions. It has been tailored here to suit training and learning systems.Design/methodology/approachThe action research was carried out over a four‐year period. It used ethnographic principles and involved immersion in the community and engagement and participation at various levels and sectors. The objective was to discover the applicability of quality principles at community level.FindingsThe outcomes of the research are twofold. First, the Grange excellence model (GEM) provides a framework for all human activity systems. Second, a definition of excellence provides a generic code of practice for all human engagement. Both are applicable to all human activity in pursuit of any goal or objective.Practical implicationsResearch outcomes are fractal and generic in nature, allowing them to be applied without limitation to all human activity at individual, interest group, industry or institution level. This paper describes how it might be used in training and learning systems.Originality/valueThe introduction of the term “cystem” provides a new unique concept for profiling human activity. The GEM provides a realistic model of real world human engagement not found in either the European Foundation's Quality Management (EFQM) or Malcolm Baldrige National Quality Award (MBNQA) models.
Explaining intention to use mobile chat services: moderating effects of gender
Authors: Nysveen Herbjørn , Pedersen Per E. , Thorbjørnsen Helge 
Published: September 2005

PurposeIn this article the authors aim to investigate the moderating effects of gender in explaining intention to use mobile chat services.Design/methodology/approachAn extended adoption model based on the technology acceptance model and theory of reasoned action is applied for pin‐pointing the antecedents of intention to use mobile chat services and for revealing cross‐gender differences. The hypotheses are tested on data from a survey of 684 users of mobile chat services.FindingsThe study results suggest that social norms and intrinsic motives such as enjoyment are important determinants of intention to use among female users, whereas extrinsic motives such as usefulness and – somewhat surprisingly – expressiveness are key drivers among men.Research limitations/implicationsThe findings put renewed focus on non‐utilitarian motives and illuminate the role of gender in technology adoption.Practical implicationsThe cross‐gender differences observed give several guidelines for mobile service developers and marketers in how to accommodate female versus male users.Originality/valueThe paper provides important and new insights both into mobile services adoption and into gender as an important segmentation variable in marketing.
Analysis of the healthy lifestyle consumer
Authors: Divine Richard L. , Lepisto Lawrence 
Published: September 2005

PurposeThe purpose of this study is to gain a better understanding of the healthy lifestyle consumer by examining demographic, personal value and psychographic antecedents.Design/methodology/approachA cluster analysis was used to divide consumers into healthy and unhealthy lifestyle segments based on their diet and exercise behavior. A logistic regression analysis was then run on these segments to test the impact of 17 hypothesized antecedents.FindingsResults indicate that people who maintain a healthy lifestyle tend to be female, older, more educated, place less importance on the value of “excitement”, have a greater tendency to plan ahead and tend to experience less role overload.Research limitations/implicationsOne limitation is that the response rate of the mail survey used to collect data was only 28.8 percent. Another limitation was that the specific types of diet and exercise behavior used to classify respondents into clusters did not encompass the full range of diet and exercise options available to all consumers.Practical implicationsThe financial impact of the healthy lifestyle consumer on a number of industries is documented. A demographic profile of the healthy lifestyle consumer was obtained which should assist companies seeking to target this segment. The significance of two time‐related psychographic predictors suggests that companies looking to expand the market for healthy products may want to focus on ways of making their products/services more convenient to time‐pressured consumers.Originality/valueThis paper represents one of the first attempts in the marketing literature to study the healthy lifestyle segment.
The evolution of customer loyalty strategy
Authors: Duffy Dennis L. 
Published: September 2005

PurposeThe purpose of this paper is to examine the methods used by marketers over the past years to develop loyalty among customers. Furthermore, the paper considers the shortcomings of these methods and certain societal and technological changes that have further impacted on the potential effectiveness of these methods in the future.Design/methodology/approachThe author uses his experience working with hundreds of marketers around the world developing, managing, analyzing, measuring and improving customer loyalty strategies and tactics. The author combines these experiences with analysis of certain dynamics in the marketplace that have changed the way marketers must interact with customers. Finally, the author has combined this experience and analysis to formulate a point of view about the impact on marketing strategies in the future.FindingsMany of the past efforts used by marketers to develop customer loyalty have been ineffective because they have been based on tactics used in the airline industry. These shortcomings will become greater in the future unless marketers change their ways. Corporate scandals have eroded the trust that customers have in marketers and, therefore, marketing efforts must be more genuine and easily understood or customers will react skeptically. Concerns about privacy and identity theft have heightened concerns among customers and made them more wary and, therefore, less willing to openly share information and engage in a relationship with a brand unless there appear to be genuine value and behavior by the company that engender trust and faith.Practical implicationsMarketers must step back and make absolutely certain that their efforts are based on customer needs and desires and do more to enhance customer trust than to erode it. Marketing strategies and programs must be believable. One of the most important components of customer relationships moving forward will be the development of trust that further enhances the customers' willingness to interact with certain brands and companies.Originality/valueThere is a great deal of talk in the marketplace about customer relationships. This paper seeks to bring the dialogue down to earth and incorporate the customer's point of view rather than just the theoretical marketing point of view. This paper suggests that marketers should work harder and work smarter to be sure that their programs are worthwhile to customers.
Typologies of e‐commerce retail failures and recovery strategies
Authors: Forbes Lukas P. , Kelley Scott W. , Hoffman K. Douglas 
Published: September 2005

PurposeThe authors propose focusing on e‐commerce service failure and recovery through the presentation of failure and recovery strategies employed by e‐commerce service firms.Design/methodology/approachThe authors employ the critical incident technique using 377 customer responses to present ten e‐tail failures and 11 e‐tail recovery strategies used by e‐commerce service firms. The authors also present data on post‐recovery satisfaction levels and propensity to switch behavior.FindingsFindings indicate that: e‐tail customers experience different types of service failure relative to traditional retail settings; e‐tail firms employ a different series of recovery strategies relative to traditional retail settings; and post‐recovery switching by e‐tail customers can be high even with satisfying experiences.Originality/valueThis paper strengthens the existing failure and recovery literature by presenting data on the largest growing sector of the service industry. These findings will have value to traditional firms looking to expand to e‐commerce channels in addition to e‐commerce firms currently experiencing customer dissatisfaction.
Antecedents and outcomes of service recovery performance in a public health‐care environment
Authors: Ashill Nicholas J. , Carruthers Janet , Krisjanous Jayne 
Published: September 2005

PurposeThis paper proposes investigating a model of service recovery performance in a public health‐care setting.Design/methodology/approachFrontline hospital staff (administrative and nursing staff) representing a range of out‐patient departments/clinics in a New Zealand inner‐city public hospital completed a self‐administered questionnaire on organizational variables affecting their service recovery efforts, job satisfaction and intention to resign. Data obtained from the hospital were analyzed using the SEM‐based partial least squares (PLS) methodology.FindingsThe results show significant relationships between perceived managerial attitudes, work environment perceptions, service recovery performance and outcomes variables.Research limitations/implicationsLimitations of the study are noted including the generalizability of the findings within a public health‐care environment. Suggestions for future research include an examination of other variables potentially important in service recovery efforts. A patient perspective would also be valuable.Practical implicationsThe research advances understanding of frontline service recovery performance in a health‐care setting and the findings indicate that health‐care managers can take actions on a number of fronts to assist progress toward the achievement of frontline service recovery excellence.Originality/valueVery little attention has been given to understanding the antecedents and outcomes of service recovery performance in the health‐care literature. By expanding earlier research in private sector industries, the study investigates a model of service recovery performance in a public health‐care setting.
Crisis management and services marketing
Authors: Elliott Dominic , Harris Kim , Baron Steve 
Published: September 2005

PurposeProposes exploring the opportunities for reciprocal learning between the fields of crisis management and services marketing, and stimulating research on crises experienced by service organisations through the adoption of an interdisciplinary approach.Design/methodology/approachInitially, an overview and summary are given of a crisis management approach by organisations, in order to demonstrate the contrast between the research perspectives adopted in the fields of crisis management and services marketing. To demonstrate the potential for reciprocal learning, a key construct from each field is identified and its potential contribution to learning in the other field is critically evaluated.FindingsThe comparison between the approaches of crisis management and services marketing highlights that a concentration, in services marketing, on service failures and recoveries at individual service encounters draws attention away from the “bigger picture” and the multiple stakeholder roles that may trigger a crisis and, while a crisis management approach acknowledges customers as key stakeholders in a crisis, it fails to give enough attention to the roles adopted by customers in service organisations, especially through customer participation in service production.Research limitations/implicationsThe selection of one construct from each field is a limitation in itself, and the suggestions for further research are not exhaustive. The paper should stimulate new direction in services research.Practical implicationsThe interdisciplinary approach has provided implications for both services marketers and crisis managers.Originality/valueThe paper is breaking new ground by linking the disciplines of services marketing and crisis management as a means of furthering an understanding of crises experienced by service organisations.
Blending services and crises: a few questions and observations
Authors: Martin Charles L. 
Published: September 2005

PurposeProposes stimulating future thought and research among service scholars and practicing service marketers as to the relevance of crises and crisis management issues in the service sector.Design/methodology/approachThis article offers the author's perspective of the issues discussed. Eight crisis‐related questions are raised and discussed, with insights from various business leaders also woven into the discussion.FindingsSeveral themes are addressed, including: crisis‐related issues (including crisis management) should be of particular interest to service organizations; although crises may be linked to specific dates or events, their occurrence is not necessarily random and unpredictable; a proactive approach to crisis management is called for; some organizations (e.g. small and powerless firms) may be more crisis‐prone than others; the term “crisis” means different things to different people and is used in both negative and positive contexts; and when organizations are interconnected with partners or constituencies, it is not always clear who “owns” a crisis – the organization or those affected by it.Practical implicationsTo enhance service recovery efforts and ensure service continuity, the article promises to help practicing managers and service providers better understand the nature of crises and how crises might be effectively dealt with in their respective organizations.Originality/valueThe article takes a fresh look at the issues, highlights their particular relevance in the service sector, and includes the perspectives of numerous well‐known business leaders from around the world.
Conceptualizing strategic issues in information technology outsourcing
Authors: Pati Niranjan , Desai Mayur S. 
Published: September 2005

PurposeIt is posited that information technology (IT) outsourcing unfolds a complex relationship that has the propensity to start with a bang and end in a whimper unless the strategic parameters are identified at the outset. The paper is intended to beacon flash areas open to scholarly research in this relatively nascent area.Design/methodology/approachThe key to long‐term success is the mutually beneficial partnership of the client and the provider. This paper identifies such relationships based on a framework that can lead to strategic success of the outsourcing engagements. The paper develops a set of propositions to build a deeper understanding of the processes that underlie IT outsourcing as a strategic and sustainable enterprise‐wide initiative to further an organization's performance in the competitive market place.FindingsOutsourcing of IT is emerging as a potent business strategy. The statistics compiled by the IT industry watch‐dogs point only to one direction – outsourcing will grow unabated in the foreseeable future. However, their data also reveal a staggering failure rate of outsourcing engagements. The failure may be partly attributed to a lack of formal research available to decision makers contemplating the possibility of outsourcing. The literature review corroborates that there is very little scholarly research available to guide decisions in the pre‐outsourcing phase. This paper suggests a research framework that would fill a void in understanding the relationships among the firm's internal capabilities, the type of engagement, and strategic business values. Understanding of these strategic relationships is vital before an organization decides to outsource, as the decision domain has shifted primarily from cost cutting to engagement of a strategic nature. The outsourcing decision of IT should be considered strategic as the relationship and the knowledge gained during the engagement can be translated into tangible and intangible business values for the organization. An interesting extension of the proposed research would be to investigate the conditions that underlie acceptance of an engagement by the vendor. The proposed research also has the potential to extend to the post‐engagement phase of the outsourcing in terms of identifying the conditions for strategically focused relationship management.Originality/valueThe paper provides a framework and identifies propositions to delve deeper into the understanding and underpinnings of IT outsourcing as a strategic process by studying a majority of research available on the topic.
Engendering an innovative culture and maintaining operational balance
Authors: Hyland Paul , Beckett Ron 
Published: September 2005

PurposeThis paper aims to identify key elements of innovative culture using innovation audit tools. The research seeks to determine if factors such as the ability to collaborate are important in building a culture that supports innovation.Design/methodology/approachMany firms are continually scanning the environment for sources of ideas for product or service innovations. to realise benefits from these practices, organisations need a culture that supports collaborations and a systematic approach to man
work and uses the two cases studies to highlight some of the benefits of collaboration.FindingsThe key role of leadership in the two cases is noted, however not all aspects of innovation culture are considered in these case studies and further research needs to consider different forms of ownership and governance. Collaboration supported by creative leadership can give small firms a competitive innovative edge, small businesses seeking to be innovative need to understand the importance of leadership and collaboration. Innovative organisations require a set of competences and capacities that enable them to win new business, these may be located within the organisation or they can be accessed externally.Research limitations/implicationsThis research considers two case studies and provides examples of characteristics of innovation cultures but the findings may not be generalisable to a wider population.Originality/valueThe values that create an organisational culture and supports and encourages innovation needs to be embedded in the organisation.