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Full-Text Articles in Business
State Ownership And Earnings Management In Highly-Valued Firms: Evidence From China, Leye Li, Gary S. Monroe, Jing Wang
State Ownership And Earnings Management In Highly-Valued Firms: Evidence From China, Leye Li, Gary S. Monroe, Jing Wang
Faculty of Business - Papers (Archive)
We examine how state ownership affects Chinese firms’ earning management during a period of high valuation. Based on a sample of 19,107 firm-year observations with sufficient data on the China Securities Markets and Accounting Research (CSMAR) database over the period from 2003 to 2017, we find the magnitude of accruals management first increases for up to three years of high valuation, and then reduces after the fourth year. This finding is consistent with the view that the difficulty of consistently using accruals to manage earnings upwards increases over time because of the reversing nature of accruals. We find that managers …
Differential Responses Of Loyal Versus Habitual Consumers Towards Mobile Site Personalization On Privacy Management, Hyunjin Kang, Wonsun Shin, Wing Yin Leona Tam
Differential Responses Of Loyal Versus Habitual Consumers Towards Mobile Site Personalization On Privacy Management, Hyunjin Kang, Wonsun Shin, Wing Yin Leona Tam
Faculty of Business - Papers (Archive)
We examine how two different underlying mechanisms of behavioral loyalty to a brand - attitudinal loyalty and habit - impact smartphone users' privacy management when they browse personalized vs. non-personalized mobile websites. The online experimental study conducted with Amazon Mechanical Turk workers (N = 73) finds different responses of attitudinal loyalty and habit towards personalization in significant three-way interactions between personalization, attitudinal loyalty, and habit on privacy disclosure and protection behaviors. When interacting with a personalized website, highly habitual consumers without high level of attitudinal loyalty disclosed the most personal information on a personalized mobile site, and displayed the least …
Developing Csr Giving As A Dynamic Capability For Salient Stakeholder Management, John Cantrell, Elias Kyriazis, Gary Noble
Developing Csr Giving As A Dynamic Capability For Salient Stakeholder Management, John Cantrell, Elias Kyriazis, Gary Noble
Faculty of Business - Papers (Archive)
In this paper, we draw upon the emerging view of strategic cognition and issue salience and show that CSR giving has evolved into more than an altruistic response to being asked for support, to one which is embedded in the strategic frames of management and which supports organizational identity. The managerial action as a result of such strategic cognition suggests that modern organizations are seeking to develop CSR giving processes that provide them with a competitive advantage. We draw on the resource-based view of organizations and the VRIO framework to provide the theoretical foundations for our argument that CSR implementation …
Multi-Criteria Decision Analysis With Goal Programming In Engineering, Management And Social Sciences: A State-Of-The Art Review, Cinzia Colapinto, Raja Jayaraman, Simone Marsiglio
Multi-Criteria Decision Analysis With Goal Programming In Engineering, Management And Social Sciences: A State-Of-The Art Review, Cinzia Colapinto, Raja Jayaraman, Simone Marsiglio
Faculty of Business - Papers (Archive)
Goal programming (GP) is an important class of multi-criteria decision models widely used to analyze and solve applied problems involving conflicting objectives. Originally introduced in the 1950s by Charnes et al. (Manag Sci 2:138-151, 1955) the popularity and applications of GP has increased immensely due to the mathematical simplicity and modeling elegance. Over the recent decades algorithmic developments and computational improvements have greatly contributed to the diverse applications and several variants of GP models. In this paper we present a state of the art literature review on GP applications in three selected (prominent and popular) areas, namely engineering, management and …
U.S. Corporate Management System And Managerial Accounting: A Brief History Of The Aircraft Industry Company, Aida Sy, Tony Tinker, George Michel Ezzie Mickhail
U.S. Corporate Management System And Managerial Accounting: A Brief History Of The Aircraft Industry Company, Aida Sy, Tony Tinker, George Michel Ezzie Mickhail
Faculty of Business - Papers (Archive)
The article investigates the financial statements of the aircraft industry in the USA. Boeing Corporation has a long history of managerial accounting system which makes it unique in the industry. The paper seeks to show the main challenges the company have been facing. We also investigate the regulation aspects of the firm. More research showed that an error with the 787 aircraft battery that is manufactured in Japan jeopardized the finances of Boeing. After financial struggles Boeing was able to turn their revenues around which is seen in their current financial statements from the past years. As a result of …
Guest Editorial: Information Technology-Enabled Supply Chain Management, Samuel Fosso Wamba, Shahriar Akter, Tim Coltman, Eric W. T Ngai
Guest Editorial: Information Technology-Enabled Supply Chain Management, Samuel Fosso Wamba, Shahriar Akter, Tim Coltman, Eric W. T Ngai
Faculty of Business - Papers (Archive)
It is widely accepted that advances in information technology (IT) will generate new opportunities when suppliers, business partners and customers work together to co-create and co-produce value. However, results from prior studies show that the mere possession of IT is unlikely to generate business value. Rather, IT creates value when information - frequently produced by IT infrastructure - is used to support complementary organizational and human resources. Still, the hypothesis that greater investment in IT will generate business value requires caution. The focus of this special issue is to extend our understanding of how firms in a supply chain create …
Ownership Characteristics And Earnings Management In China, Fei Guo, Shiguang Ma
Ownership Characteristics And Earnings Management In China, Fei Guo, Shiguang Ma
Faculty of Business - Papers (Archive)
Chinese firms are characterized by multiple ownership and high ownership concentration. In this research, we conduct an intensive investigation into the determination of ownership characteristics in earnings management behaviors for Chinese domestic listed firms. Our results indicate that earnings management is determined by the motivations of different types of ownerships. In particular, when a state agency is the largest owner, firms are less likely to undertake earnings management, although the state ownership ratio is positively associated with earnings management. Tradable ownership and particularly concentrated tradable ownership reduce earnings management, while total ownership concentration fosters earnings management.
Utilising A Change Management Perspective To Examine The Implementation Of Corporate Rebranding In A Non-Profit Sme, Paul A. Chad
Utilising A Change Management Perspective To Examine The Implementation Of Corporate Rebranding In A Non-Profit Sme, Paul A. Chad
Faculty of Business - Papers (Archive)
The purpose of this article is to use a change management perspective to investigate how a non-profit SME conducted corporate rebranding and determine in this important new context the usefulness of the principles of corporate rebranding developed by Merrilees and Miller primarily in relation to large for-profit organisations. Research is based upon case study of an Australian non-profit SME health insurance organisation that recently conducted corporate rebranding. Via a change management perspective incorporating a discourse transformation framework, semi-structured in-depth interviews with managers and employees examined the rebranding process and explored manager and employee experiences of the journey. The rebranding was …
Coaching For Responsible Management, Grace Mccarthy
Coaching For Responsible Management, Grace Mccarthy
Faculty of Business - Papers (Archive)
The United Nations (UN) Global Compact (GC) was launched in 2000 to encourage businesses worldwide to adopt sustainable and responsible management. It now has over 12,000 participants https://www.unglobalcompact.org/ParticipantsAndStakeholders/index.html . In 2007, the UN launched the Principles of Responsible Management Education (PRME) to inspire responsible management education and research. Over 500 business schools and management-related academic institutions are signatories to PRME http://www.unprme.org/participants/ . However, many practising managers were not exposed to these principles when they went through university. To ensure that managers pay more than lip service to the Global Compact principles, such as being opposed to child labour and corruption, …
Coachable Moments: Identifying Factors That Influence Managers To Take Advantage Of Coachable Moments In Day-To-Day Management, Christina Turner, Grace Mccarthy
Coachable Moments: Identifying Factors That Influence Managers To Take Advantage Of Coachable Moments In Day-To-Day Management, Christina Turner, Grace Mccarthy
Faculty of Business - Papers (Archive)
The purpose of this study was to identify the factor s that influence managers to take advantage of coachable moments in day-to-day management. Inte rviews with ten managers found that time, skills, and relationships were key factors considered by ma nagers, but that these were considered within the context of potential "risk" to the manager. Th is paper elaborates on these findings and makes recommendations for further research into how manage rs consciously assess the risks associated with coaching, in order to decide whether to take a dvantage of an informal coaching opportunity.
Institutional Theory And Human Resource Management, Ali Najeeb
Institutional Theory And Human Resource Management, Ali Najeeb
Faculty of Business - Papers (Archive)
The study of institutions traverses the academic fields of economics, sociology, political science and organisational theory. The common denominator for institutionalism in various disciplines appears to be that of, 'institutions matter' (Kaufman 2011). An underlying assumption in the study of institutions is that organisations are deeply embedded in the wider institutional context (Powell 1988; DiMaggio & Powell 1991). Thus, "organisational practices are either a direct reflection of, or response to, rules and structures built into their larger environment" (Paauwe & Boselie 2003, p. 59).This institutional environment is the source of legitimisation, rewards or incentives for, as well as constraints or …
Attribution Theory: Untangling The Relationship Between Management And Workers, Irit Alony
Attribution Theory: Untangling The Relationship Between Management And Workers, Irit Alony
Faculty of Business - Papers (Archive)
Attribution theory deals with how and why people form an opinion about the reasons for an event or observation (Winkler 2010). This theory is based on the idea that perception is the foundation of human understanding, sensemaking, and behaviour. This theory claims that people develop explanations for the behaviours of others, similarly to how scientists try to understand the world. The theory asserts that people's opinions are formed based on how they perceive the behaviour and the reality surrounding it. This explanation, the attribution, is based on how the observing person perceives a cause for the actor's behaviour.
Ethics-In-Practice In Collaborative Management Research, Richard Badham, Michael Zanko
Ethics-In-Practice In Collaborative Management Research, Richard Badham, Michael Zanko
Faculty of Business - Papers (Archive)
Reflections on ethics-in-practice and the informal, implicit, situational and political nature of ethical action as a social process stand in marked contrast to the restrictive focus of ethical formalism in the process of applying explicit and formal rules to adjudicate on matters of moral concern (Bauman 2003). Such reflections incorporate and address the inevitable 'practice gap' between what rules prescribe and situations demand (Taylor 1993). The call for greater transparency and reflexivity on this social process advocates cultivating increased sensitivity towards and honesty about such ethical activities (Bell & Bryman; Bell & Wray-Bliss 2009). One way of enhancing such an …
Human Resource Management In Multinational Companies, Anne Cox
Human Resource Management In Multinational Companies, Anne Cox
Faculty of Business - Papers (Archive)
Globalisation has provoked some interesting speculation on the part of enthusiasts about a 'globalised economy' in which distinct national economies are subsumed into region-states and companies follow the same set of 'best practices', adopt a convergent model of organisation that leads to a process of homogenisation in their behaviour and a deterioration of national management models (Rowley & Benson 2002; Bartlett & Goshal 1989). On the other hand, nationalists point out that, for the time being, the world economy is still fundamentally characterised by exchanges between relatively distinct national economies, in which many outcomes, such as the competitive performance of …
A Survey Of Cost And Management Accounting Practices In Sri Lanka, Anura De Zoysa, Shyam Bhati, Menik De Zoysa
A Survey Of Cost And Management Accounting Practices In Sri Lanka, Anura De Zoysa, Shyam Bhati, Menik De Zoysa
Faculty of Business - Papers (Archive)
Significant changes occurred in business environment in the last two decades have resulted business organisations to change their cost and management accounting practices to provide more relevant information for managers facing the challenges created by the changes in the business environment. A large number of prior studies have attempted to capture these changes in cost management accounting practices of business organisations in various countries. However, vast majority of these studies have been limited to examine such practices in developed countries, leaving a vacuum in the academic literature in relation to studies on emerging markets. This paper presents an initial analysis …
The Perceived Impact Of The Agile Development And Project Management Method Scrum On Information Systems And Software Development Productivity, Karlheinz Kautz, Thomas Heide Johansen, Andreas Uldahl
The Perceived Impact Of The Agile Development And Project Management Method Scrum On Information Systems And Software Development Productivity, Karlheinz Kautz, Thomas Heide Johansen, Andreas Uldahl
Faculty of Business - Papers (Archive)
This research contributes to the body of knowledge in information systems development (ISD) with an empirical investigation in form of a case study that demonstrates the positive impact of the agile development and project management method Scrum on information systems and software development productivity and it provides a useful operationalization of the concept through seven identified indicators for productivity. Despite the fact that the case unit had challenges with the use of Scrum, the indicators identified the areas where the company had managed to exploit the potential of Scrum and its practices with regard to increasing productivity. The research results …
The Impact Of Ict, Workplace Relationships And Management Styles On The Quality Of Work Life: Insights From The Call Centre Front Line, Zeenobiyah Nadiyah Hannif, Anne Cox, Shamika Fernando
The Impact Of Ict, Workplace Relationships And Management Styles On The Quality Of Work Life: Insights From The Call Centre Front Line, Zeenobiyah Nadiyah Hannif, Anne Cox, Shamika Fernando
Faculty of Business - Papers (Archive)
Using a case study approach, this paper investigates how workplace relationships, management styles and information and communication technologies (ICT) shape and influence the quality of work life (QWL) in two Australian call centres: Govtcall and Marketplus. In many ways, call centres epitomise the shift towards technology-based work, with ICT defining and dictating both the work process and the management of performance. While call centres now represent a critical element of the business cycle of many organisations, the use of ICT in the work process has led to the emergence of various job quality issues. This paper argues that workplace relationships …
Learning And Study Strategies Affecting The Performance Of Undergraduate Management Accounting Students In An Australian University, Anura De Zoysa, Palli Mulla K A Chandrakumara, Kathleen Rudkin
Learning And Study Strategies Affecting The Performance Of Undergraduate Management Accounting Students In An Australian University, Anura De Zoysa, Palli Mulla K A Chandrakumara, Kathleen Rudkin
Faculty of Business - Papers (Archive)
This study examines the relationship between the academic performance of second year management accounting students at an Australian 'red brick' university and the respective individual learning and study strategies adopted by them in their studies of management accounting. A sample size of one hundred and eighteen valid responses comprises the data for this study. The respondents completed the Learning and Study Strategies Inventory (LASSI). The results demonstrate that learning and study strategies of low and high performing groups differed significantly in six out of ten aspects that were examined, namely: anxiety; attitude; information processing; motivation; the ability to select main …
Creating Business Value Through Agile Project Management And Information Systems Development: The Perceived Impact Of Scrum, Karlheinz Kautz, Thomas H. Johansen, Andreas Uldahl
Creating Business Value Through Agile Project Management And Information Systems Development: The Perceived Impact Of Scrum, Karlheinz Kautz, Thomas H. Johansen, Andreas Uldahl
Faculty of Business - Papers (Archive)
Value creation through information systems (IS) and information technology (IT) is a major IS research topic. However there still exists an ambiguity and fuzziness of the 'IS business value' concept and a lack of clarity surrounding the value creation process. This also true for organizations that develop IS/IT and for development technologies like information systems development and project management methods that are applied in the production of IS/IT. The agile method Scrum is one such technology. In the research presented here we studied productivity, quality and employee satisfaction as supported by Scrum as value creating measures. Our positive assessment is …
Customising Management Education: Designing Learning Episodes Using An Open System Perspective, Peter Mclean
Customising Management Education: Designing Learning Episodes Using An Open System Perspective, Peter Mclean
Faculty of Business - Papers (Archive)
This paper presents a holistic framework for designing effective learning episodes for management students. Based on a synthesis of adult learning theory and open system theory, the paper proposes a model of learning design which can guide the customising of management education to account for the particular requirements of the four key elements in a learning episode. Effective learning requires careful consideration of and alighment between these key elements, and flexibility to change when any of these elements varies from prior expectations.
Big Data As A Strategic Enabler Of Superior Emergency Service Management: Lessons From The New South Wales State Emergency Service, Samuel Fosso Wamba, Andrew Edwards, Rajeev Sharma
Big Data As A Strategic Enabler Of Superior Emergency Service Management: Lessons From The New South Wales State Emergency Service, Samuel Fosso Wamba, Andrew Edwards, Rajeev Sharma
Faculty of Business - Papers (Archive)
A unique form of organization that has not received much attention is the emergency services organization, which is tasked with responding to crises and disasters such as floods, fires, hurricanes, tsunamis, and other natural and man-made disasters. Effective responses in such situations are reliant on the availability of archived information as well as on the effective real-time integration and utilization of data coming from various channels including sensors, satellites, social media feeds, photos, video and cell phone GPS signals or 'Big Data' (IBM 2012; Rich 2012). The effective management of these events also requires the collaboration and coordination of a …
An Investigation Of Theory And Its Application In Investment Management Education-Case Of Pakistan, Naveed Iqbal, Searat Ali, Kashif Ur Rehman, Mehmood Shah, Zeeshan Akbar
An Investigation Of Theory And Its Application In Investment Management Education-Case Of Pakistan, Naveed Iqbal, Searat Ali, Kashif Ur Rehman, Mehmood Shah, Zeeshan Akbar
Faculty of Business - Papers (Archive)
Deviation of theory from practice is the burning question of the present age. As, numerous efforts have been commenced in multi programs to inspect this prevailing disparity between knowledge and practice at different venues. This study also aims to investigate the theory practice variation in the context of investment management education on the territory of Pakistan-what is taught by the investment academics in the universities to what is used by the investment professionals in the market. The data was collected from the sample of 30 investment academics and 23 investment professionals by using convenience non probability sampling technique. The sample …
The Role Of Knowledge Management In An Organisation's Sustainable Development, Rosemary Van Der Meer, Sukunesan Sinnappan
The Role Of Knowledge Management In An Organisation's Sustainable Development, Rosemary Van Der Meer, Sukunesan Sinnappan
Faculty of Business - Papers (Archive)
This paper intends to study the role that Knowledge Management has in development of sustainable organisations. Particularly, the researchers propose to examine key factors in the use of Knowledge Management and sustainable development that could be used to provide a measure in achieving sustainability. The research project is an exploratory study using a case study approach due to the limited amount of literature available on the use of Knowledge Management in sustainable development. The significance of this study is the opportunity to see how much impact Knowledge Management can make in the process of re-engineering an organisation along sustainable goals. …
Categorisation Of Knowledge Management Processes In The Development Of Sustainable Enterprises, Rosemary Van Der Meer, Sukunesan Sinnappan
Categorisation Of Knowledge Management Processes In The Development Of Sustainable Enterprises, Rosemary Van Der Meer, Sukunesan Sinnappan
Faculty of Business - Papers (Archive)
Sustainable development is a growing area of interest in organisations. Particularly those that have large energy demands for processing, use dwindling raw materials or produce a great deal of waste through production. Knowing those processes that can contribute to making an organisation more sustainable provides a great advantage both in terms of project implementation success and in measurable Triple Bottom Line returns. In previous research we identified that many of the Information Technology processes used to assist organisations in developing sustainable practices were more clearly suited as Knowledge Management processes (Van Der Meer and Sinnappan, 2008), however less empirical study …
Improving The Efficiency Of Sporting Venues Through Capacity Management - The Case Of The Sydney (Australia) Cricket Ground Trust, Paul Preda, Ted Watts
Improving The Efficiency Of Sporting Venues Through Capacity Management - The Case Of The Sydney (Australia) Cricket Ground Trust, Paul Preda, Ted Watts
Faculty of Business - Papers (Archive)
Capacity management seeks to improve organizational effectiveness through improved operational efficiency and reduced congestion. The article contends that there are major similarities between manufacturing organizations and sporting venues with respect to issues of capacity management. This article reports the findings of two capacity management studies undertaken at a major sporting venue in Sydney, Australia, and relates the findings to capacity management theory articulated in current capacity literature and exhibited in existing management practice. It is proposed that by understanding the well-developed techniques presented in the production capacity literature, venue managers may be able to identify pockets of idle capacity and …