bluuebunny/crossref_metadata_2025_split huggingface dataset:
Quality assurance in design organisations: a case study in China
Authors: Zeng S.X. , Tian P. , Tam C.M. 
Published: September 2005

PurposeThis paper aims to unveil the conditions of implementation of ISO 9001 standard in design organisations, identify the critical factors affecting design quality, and explore the main threats to impair sustainability of design organisations in Chinese economy system transition.Design/methodology/approachUsing a structured questionnaire survey, a structured questionnaire was sent to the senior management representatives of the 100 design organisations ISO 9001‐certified in building and civil engineering. The relative importance index (RII) was employed to identify the factors affecting design quality and the major threats to sustainable development of design organisations.FindingsThe result shows that the major motivation for implementing ISO 9001 was to seek to improve management and organisational culture. The benefits resulted from the implementation of the standards were: standardisation for internal management for internal operations; increase confidence from clients for market effects, and reduce design deviations for effectiveness improvement. Moreover, the critical factors affecting design quality were identified including “commitment to quality of leader of project design team”, “technical skills of leader of project design team”, “commitment to quality of the designer”, “organising skills of leader of project design team”, “experience of leader of project design team”, and “design organisation's supervision and control on quality”. An additional finding shows that the top threat to impair sustainability of design organisations is “immature design market” in China.Practical implicationsProposes some useful suggestions for the design organisations that are implementing (or will implement) ISO 9001 standards.Originality/valueThe study could help the design organisations to overcome the challenges facing them towards the adoption of the quality scheme and achieve continual improvement.
Jurors' and self‐perceptions of the statutory auditors in Malta
Authors: Desira Jonathan , Baldacchino Peter J. 
Published: September 2005

PurposeThe objective of this paper is to find out and compare perceptions of the audit profession by jurors with those of auditors themselves in the small island‐state of Malta.Design/methodology/approachThe objective is achieved by considering auditor responsibility, the reliability of audited financial statements and the decision usefulness of audited financial statements. A mail questionnaire was responded to by 56 auditors and 18 jurors, with the latter response being complemented by a further 100 jurors responding to the questionnaire when delivered by hand.FindingsThe study finds substantial divergences in the perceptions of the two respondent groups, particularly in the areas of fraud detection, responsibility for the internal control structure of a company, maintenance of accounting records, and actual work performed by an auditor. In addition, a particular trend in Malta is the high regard with which both respondent groups held the audit profession.Research limitations/implicationsLimitations included the size of the sample of potential jurors taken when compared with the actual potential juror population of Malta, and the original low mail response rate from the jurors group.Originality/valueGiven the increase in recent years of the number of litigation cases against auditors and the particular need for the profession to restore public confidence in it, it is imperative for auditors to become more aware of how public perceptions differ from theirs.
The development of quality management accounting practices in China
Authors: Islam Majidul , Kantor Jeffrey 
Published: September 2005

PurposeThe concept of the market economy is gaining ground in China. So also, with the growth of international business partnerships and collaboration with the West, is the significance of management accounting. The purpose of this paper is to provide some background for the development of management accounting practices in China.Design/methodology/approachAs enterprises gain more autonomy, management accounting techniques such as capital budgeting, cost of capital concept, just‐in‐time inventory, inventory model concept, cost‐volume‐profit analysis, total quality management and others will become more important. This paper examines the development of management accounting practices in China from the perspective of transitional economies.FindingsEvidence suggests that the national culture and values practiced for centuries by Chinese business influence the concerted efforts for information dissemination and developing management accounting practices. Because of the lack of understanding of western management accounting practices, the pace of development of Chinese management accounting practices might be slow for now.Research limitations/implicationsThe paper attempts to analyze the development of management accounting practices in Chinese business by looking at the background and contemporary thoughts; however, the value of the paper could be raised if the results were tested empirically, though discussion was aligned to empirics from other research and existing literature.Practical implicationsThis paper argues the necessity of recognizing the significance of culture‐based management accounting systems and practices, but also of realizing that, since the Chinese government opened its doors to foreign investment, international standards and practices have a major role to play.Originality/valueThis paper attempts to analyze the challenges that China, a transitional economy, faces and what factors it seriously needs to consider for developing much needed management accounting practices. It also examines the evolution of management accounting systems in China, with their distinctive features, in order to provide a better understanding of their development.
Audit qualifications and corporate governance in Spanish listed firms
Authors: Pedro Sánchez Ballesta Juan , García‐Meca Emma 
Published: September 2005

PurposeCorporate governance empirical studies have primarily focused on the effects of corporate characteristics on market value, discretionary accruals, voluntary disclosure and firm performance. Nevertheless, corporate governance characteristics and the legal system of investor protection may also influence the role of statutory auditors and the demand for audit quality. The aim of this study is to investigate the corporate governance role of external audits in the Spanish capital market context.Design/methodology/approachThis article measures this question by considering the conflicts of interests between managers and shareholders analysed in the agency theory. This article uses a logistic regression using a matched pair design, developed with the dependent variable indicating whether the firm receives a qualified opinion, and the independent variables representing ownership concentration, board ownership, board size and family members on the board. Empirical support for this study is gathered from a sample of Spanish listed firms during the period 1999‐2002.FindingsThe results support that higher insider ownership provides better corporate governance structure leading to higher quality of financial reporting and, therefore, less likelihood of receiving qualified audit reports. On the other hand, the presence of family members on the board increases the possibility of obtaining a qualified report.Originality/valueThis study focuses explicitly on the end result of the audit decision process: the presence or absence of a qualification, which is the central concern of the financial statement user.
Confluence of six sigma, simulation and software development
Authors: Mahanti Rupa , Antony Jiju 
Published: September 2005

PurposeThe aim of this paper is to highlight the application of six sigma, software engineering techniques and simulation to software development with a view to improving the software process and product.Design/methodology/approachThis paper attempts to integrate six sigma and simulation to define, analyse, measure and predict various elements of software development (such as cost, schedule, defects) that influence software quality, thereby helping the software personnel take necessary measures early in the development process to improve the software processes and remove defects. Simulation results provide qualitative and quantitative suggestions on the ways to change the software process to achieve six sigma quality. The integration of six sigma and CMM and the role of knowledge management in software organisations have been taken into account.FindingsMost software organisations operate between 2.3 and 3 sigma level. This paper presents a framework for definition, measurement, and analysis of important elements of the software product and process using six sigma tools and exploits the use of simulation in bringing six sigma improvements. Case studies have been presented to demonstrate the findings.Research limitations/implicationsApplication of the techniques presented in this paper would definitely improve software organisations' processes and product.Practical implicationsThe adoption of methodologies outlined in this paper in software companies would enable them to attain improvements in terms of cost, schedule and quality.Originality/valueThe integration of simulation with six sigma applied to software development is novel in this paper. This paper will be valuable for quality professionals and management personnel in software organisations.
A university response to the Irish national strategy to sustain graduate employment
Authors: Weir Douglas , O'Donoghue John 
Published: September 2005

PurposeThe purpose of this paper is to introduce the special issue of the Journal of European Industrial Training. A brief commentary on each of the articles is provided and the whole issue is set in the context of national policy and research methodology from which the Programme for University Industry Interface derives its impetus. The paper highlights the potential and the problems of active engagement of government, industry and education in addressing issues of sustaining national economic competitiveness in a global economy.Design/methodology/approachThe discussion in this paper is predominantly desk‐based, using a combination of primary and secondary sources to generate an analysis of policy discourse and its realisation in practice.FindingsIn addition to commenting on the findings from each of the papers in the special issue, this paper draws positive attention to the partnership model used by the government of Ireland in policy formation. It also indicates that the partnership model in general, and the methodology for enhancing it in particular, are well‐regarded in industry but that their full acceptance in higher education has not yet been fully tested.Originality/valueThe paper allows the reader of the special issue to set each of the other papers in a context and to interpret them against a national agenda for sustainability in graduate employment.
The individual learner, employability and the workplace
Authors: O'Donoghue John , Maguire Theresa 
Published: September 2005

PurposeIn the current knowledge‐based economic climate, the success of an organisation is inextricably linked to the individual. This article seeks to consider the key relationships between the individual, lifelong learning, the workplace and employability in the context of the knowledge society. The aim is to extend understanding of these relationships and their impact on future employability.Design/methodology/approachThe paper examines the key relationships between the individual, lifelong learning, the workplace and employability from the perspective of the Programme for University Industry Interface (PUII).FindingsThe discussions focus on the implications of the current situation for the future and suggest ecology as a metaphor for the way in which learning is intertwined in a complex environment that incorporates the learner, the workplace, the external company environment and the knowledge repositories.Originality/valueThe paper sheds light on these particular issues through the findings of the PUII. The authors also explore potential avenues for advancement or resolution of some issues, e.g. strategies for developing self‐directed learners and approaches to workplace learning based on these findings.
Individuals and their employability
Authors: McQuade Eamonn , Maguire Theresa 
Published: September 2005

PurposeThis paper aims to describe a research project that is addressing the employability of individuals in the higher‐cost Irish economy.Design/methodology/approachThe Programme for University‐Industry Interface (PUII) uses a community‐of‐practice methodology combined with academic research.FindingsA number of emerging enterprise models have been identified, competencies for next generation employability have been articulated and potential responses to these new opportunities for the further and higher education sectors have been discussed.Practical implicationsThe implications of this work and the follow‐on may influence the way the education sector responds to the needs of learners in industry.Originality/valueThe paper contributes insights into the nature of enterprise models and competencies that may be required to sustain future employability of individuals in industry.
Technology‐enhanced learning
Authors: Rainsford Carol , Murphy Eamonn 
Published: September 2005

PurposeThe focus of this paper is to highlight the issues impacting technology‐enhanced learning (TEL) in an industrial setting in Ireland. The paper uses the output from a community of practice (CoP) set up to identify and discuss these issues. Seven companies participated in the CoP. Their experiences represented the full spectrum of industrial experience of TEL in Ireland. The aim of the paper was to highlight the key areas where Irish companies experience issues with regard to the implementation of TEL programmes. The results of the study show that many of the issues highlighted by past literature still remain.Design/methodology/approachThe research presented in this paper is output from a CoP set up to discuss TEL within industry. Within the CoP discussion groups were created to highlight the relevant issues.FindingsThe main issues highlighted by the CoP members ranged from strategic, content, learner and technology‐related issues. One key finding of the CoP is that holistic approaches to implementing technology‐enhanced initiatives are more successful in terms of learner acceptance, relevance to the job and effectiveness of the training. The holistic approach takes into account the business need for the training, benefits to the learner and all aspects impacted by TEL.Practical implicationsThis paper highlights the issues experienced by industry in Ireland in relation to implementation programmes. It was felt by community members that if the many issues outlined are not addressed the true benefits of TEL to the organisation would fail to materialise. It is hoped that in highlighting and sharing these issues other companies implementing TEL will benefit from the shared experiences of others.Originality/valueIdentifies that best practices for TEL are slow to be implemented in Ireland and that the issues arising are often those previously experienced in the past.
Semantic social network portal for collaborative online communities
Authors: Neumann Marco , O'Murchu Ina , Breslin John , Decker Stefan , Hogan Deirdre , MacDonaill Ciaran 
Published: September 2005

PurposeThe motivation for this investigation is to apply social networking features to a semantic network portal, which supports the efforts in enterprise training units to up‐skill the employee in the company, and facilitates the creation and reuse of knowledge in online communities.Design/methodology/approachThe paper provides an overview of an emerging area for work‐related research in the field of knowledge management and collaborative online communities.FindingsThe growing number of social network online communities requires a systematic assessment of the application and design of social network technologies, which makes this study relevant and timely.Practical implicationsThis paper gives guidance in an emerging research area with major implications for online communities and human resources management.Originality/valueFulfils a need, since a lack of literature in the field is apparent.
Girl power and word‐of‐mouth behavior in the flourishing sports market
Authors: Bush Victoria D. , Bush Alan J. , Clark Paul , Bush Robert P. 
Published: September 2005

PurposeTo investigate the influence of word‐of‐mouth (WOM) behavior among the growing teenage female market segment in the flourishing sports market.Design/methodology/approachA sample of 118 teenaged girls, aged 13‐18, participated in the study. The theory of consumer socialization and interpersonal influence was used as the conceptual foundation to generate hypotheses concerning female teens' susceptibility to interpersonal influence, self‐esteem, and WOM behavior. Female teens' ethnicity and media habits were also investigated.FindingsAll hypotheses were either supported or partially supported, suggesting that female teens' susceptibility to interpersonal influence and self‐esteem are related to athlete WOM behavior. Additionally, African‐American teenaged girls had significantly higher media habits than Caucasian teenaged girls.Research limitations/implicationsThe research is based on a small sample of teenaged girls from one region of the USA. However, the sample is from a diverse socioeconomic group of teenagers, and represents a relatively unexplored, yet extremely important, consumer market segment.Practical implicationsThe study provides insights for managers who want to learn more about the WOM behavior of one of the largest and most powerful market segments in the USA. Implications and applications are given to consumer marketers to help better serve this segment.Originality/valueThis paper fills a gap in the literature on female teens and what influences their WOM behavior in the enormous and growing sports market. Additionally, the paper looks at ethnicity and media habits and how these variables may impact on WOM behavior.
Drawing the line between targeting and patronizing: how “vulnerable” are the vulnerable?
Authors: Wolburg Joyce M. 
Published: September 2005

PurposeThis article aims to address the nature of vulnerability and the basis for protecting certain audiences from targeted goods and services. It aims to evaluate the need for protection as well as marketers' defense that protection merely patronizes audiences.Design/methodology/approachThis article cites published research that offers guidelines for determining vulnerability in the marketplace and examines conclusions from a case study that argue for holding companies to have standards of both individual and collective responsibility.FindingsCategories of vulnerability are offered, and distinctions are drawn between the vulnerable and the disadvantaged to provide a rationale for deciding when some form of protection is needed. Arguments are given for addressing both individual and collective responsibility in order to determine whether charges of misplaced marketing are justified.Practical implicationsMarketers can gain better knowledge of targeting potentially vulnerable audiences and can better predict the likelihood of public outcry.Originality/valueQuestioning the issues helps key players including marketers, consumers, and members of regulatory bodies balance conflicting needs within society.
The impact of perceived justice on consumers' emotional responses to service complaint experiences
Authors: Schoefer Klaus , Ennew Christine 
Published: September 2005

PurposeEmotional responses to complaint experiences have received limited research interest. The current paper seeks to address this gap by considering the role of perceived justice in the elicitation of differential emotions following complaint‐handling experiences.Design/methodology/approachService scenario scripts were devised to depict a complaint‐handling encounter in relation to holiday check‐in arrangements. The scripts, which varied in terms of levels of interactional, procedural and distributive justice, were presented to a total of 384 respondents. Respondents were asked to imagine themselves as the person in the scenario and to indicate the extent to which different emotional adjectives described their reaction to the complaint‐handling encounter.FindingsAnalyses of variance (ANOVA) revealed that perceived justice evaluations were predictive of the type of emotion (i.e. positive or negative) elicited.Research limitations/implicationsExisting theoretical frameworks focus primarily on cognitive evaluations of perceived justice associated with the complaint‐handling encounter; the findings of the current study suggest that a cognitive appraisal of perceived justice may also elicit an emotional response, which in turn is expected to impact on satisfaction with complaint handling.Practical implicationsWith a better understanding of the nature and causes of the emotions experienced by customers during service recovery, it should be possible to implement and manage recovery systems that are designed to elicit strongly positive evaluative judgements from consumers.Originality/valueDemonstrates that different degrees of justice during service recovery will impact on consumers' emotional states.
The impact of choice on fairness in the context of service recovery
Authors: Mattila Anna S. , Cranage David 
Published: September 2005

PurposeThe paper proposes introducing a new antecedent to service recovery – that is customers' choice over some components of the service delivery process. The authors also examined the interactive effects of tangible compensation and apology on perceived fairness in a context of restaurant services.Design/methodology/approachA 2 (choice) × 2 (compensation) × 2 (apology) between‐subjects design was used to test the hypotheses. Subjects were exposed to a written scenario describing a restaurant experience. A total of 280 undergraduate students served as the subject pool.FindingsThe study results indicate that choice, compensation and apology jointly influence customers' perceptions of informational fairness. The combined effects of apology and compensation were observed for interactional fairness, whereas only main effects were found for distributive justice. Finally, the findings suggest that the four facets of justice (distributive, procedural, interactive, and informational) are highly linked to post‐recovery satisfaction.Research limitations/implicationsSeveral limitations regarding this research should be kept in mind. First, students served as the sample pool for this investigation. Although the choice of students somewhat limits the generalizability of the results, the behaviors and responses of students and other market segments are likely to be more similar than different in service recovery incidents. Second, the manipulations involved absence and presence of three service recovery attributes (choice/no choice; compensation/no compensation, and apology/no apology). Consequently, different levels of these attributes might produce differential responses.Practical implicationsThe findings of this study highlight the benefits of a proactive management of the service recovery process.Originality/valueThis research sheds some light on the role of choice in customer perceptions of service recovery processes. It also introduces a fourth dimension of justice – informational justice – to the service recovery literature.