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Article
Publication date: 3 October 2016

Craig M. Richmond, Clemens Kielhauser and Bryan T. Adey

A key difficulty that plagues benchmarking in the public sector is heterogeneity in the production process. The purpose of this paper is to present a strategy for overcoming that…

374

Abstract

Purpose

A key difficulty that plagues benchmarking in the public sector is heterogeneity in the production process. The purpose of this paper is to present a strategy for overcoming that difficulty using physical production models and demonstrate it using road renewal management as an example.

Design/methodology/approach

A physical production model is used to linking required prices, inputs and exposures to environmental factors to the desired services to be delivered. A measure is derived from this that adjusts for the additional expected costs from operating in a more difficult environments. A case study is used to present methods for addressing specific parameterization issues that arise in an empirical application.

Findings

The method was found to be implementable and empirically better than naïve ratio measures commonly found in practice.

Research limitations/implications

Data and modeling issues were identified that can be addressed by public supervisors that are expected to greatly improve the quality of the measures.

Social implications

According to the raw data and simple ratios, a very large degree of inefficiency can potentially be eliminated by applying the recommended measures. In all likelihood the real potential is much smaller, but still significant.

Originality/value

Most applied benchmarking exercises use simple ratios as KPI’s. These are easily dismissed where environments are heterogeneous. Data envelopment analysis and stochastic frontier analysis are generally difficult to relate to KPI’s. The use of an explicit and specific process model with an engineering content is therefore exceptional.

Details

Benchmarking: An International Journal, vol. 23 no. 7
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 26 March 2021

Waled Shehata, Craig Langston, Marja Sarvimäki and Ranka Novak Camozzi

Many heritage-listed gaols in Australia have become obsolete in terms of their original function and were decommissioned decades ago. As a default management practice…

454

Abstract

Purpose

Many heritage-listed gaols in Australia have become obsolete in terms of their original function and were decommissioned decades ago. As a default management practice, decommissioned gaols are usually transformed into museums which are mostly empty and underused without considering other viable alternatives. This research challenges this mainstream thinking and demonstrates that among the entire stock of heritage-listed gaols in Australia, even the least ranked gaol in terms of its potential for reuse can be turned into a thriving and vibrant new function.

Design/methodology/approach

Hypothetically, if the least ranked Australian heritage-listed gaol in terms of its potential for reuse is in fact “reusable”, then the remaining heritage gaols have more chance of being successfully reused to accommodate a vibrant new function. To be able to test this hypothesis, first, the Adaptive Reuse Potential (ARP) model is applied to rank Australia's decommissioned heritage gaols which are spatially and structurally sound to accommodate new uses. Second, an architectural design concept was designed to adaptively reuse the lowest scored gaol (Richmond Gaol) to a boutique hotel. The conceptual design proposal was then assessed by three local heritage architecture firms to validate its applicability and viability.

Findings

The research showed that Richmond Gaol can be reused successfully to at least one function, and accordingly, the whole stock of heritage gaols can be expected to also be reused to more sustainable purposes. The research identifies several considerations for the reuse of heritage gaols in Australia: the careful intervention to their significant fabric; maintaining sufficient evidence of the gaol's original components, the importance of the new use being compatible to the gaol's morphology to ensure minimum alterations or demolitions in the significant fabric of the site; and evaluating the new use and its components to achieve financial viability.

Research limitations/implications

Due to the continuing closure of Tasmania's state borders amid the spread of the COVID-19 virus, the researchers were not able to travel to Tasmania to conduct a site visit and to run the in-depth interviews with the architects in person. Most of the data of the current status of the site, its current layout, museum elements, historical data and photos were provided by Heritage Authorities in Tasmania and the Tasmanian State Library and Archive Service. Supplementary information and photos were acquired in March 2020 from visitors of the gaol who uploaded their trip images to Google maps or to their travel blogs. Topographical data of the site was gathered from Topographic Base-map of Land Information System Richmond Tasmania (2020). Due to travel restrictions, in-depth interviews with the local architects were done virtually, or over the phone in one case.

Practical implications

Challenges discussed in this research encourage creating nationally designed support programs to better vitalise and help preserve Australia's carceral heritage.

Originality/value

This research utilises architectural design in an empirical research paradigm.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 12 no. 4
Type: Research Article
ISSN: 2044-1266

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Publication date: 23 August 2021

Mohammad Nurunnabi

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the…

Abstract

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

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Publication date: 13 October 2014

Martijn J. A. Hogerbrugge and Aafke E. Komter

The extent to which current relationships with extended kin affect the likelihood that adult family members experience negative life events – such as serious psychological…

Abstract

Purpose

The extent to which current relationships with extended kin affect the likelihood that adult family members experience negative life events – such as serious psychological problems, financial difficulties, addictions, or criminal behavior – has received little attention in life course research, which typically focuses on the occurrence and timing of “normal” life events – that is, events occurring in almost every life course (e.g., marriage, parenthood, educational enrollment, employment).

Methodology

This study used prospective data from a nationally representative panel study on Dutch families. A series of clustered logistic regression models were estimated for the separate types of negative events, while a post-estimation command was used to compare and combine effects across models.

Findings

We show that the likelihood to experience negative life events is indeed affected by the relationships one currently has with extended kin. Moreover, by distinguishing different characteristics of family relationships in our analyses, we were able to unravel the mechanisms through which they exert an influence. Current family relationships provide feelings of integration, a sense of meaning, and act as a source of support that can be mobilized if needed.

Value

Given the impact negative life events have on individuals and families, as well as the costs they impose upon society, our results look promising for further advancing our understanding of the risks and the protective factors affecting the development of negative events in the lives of adults.

Details

Family Relationships and Familial Responses to Health Issues
Type: Book
ISBN: 978-1-78441-015-5

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Article
Publication date: 1 June 2018

Neal Baker, Katherine Furlong, David Consiglio, Gentry Lankewicz Holbert, Craig Milberg, Kevin Reynolds and Joshua Wilson

The purpose of this paper is twofold. It first examines cross-institutional benchmark data about “library as place” from 99 US schools in the Measuring Information Service…

1009

Abstract

Purpose

The purpose of this paper is twofold. It first examines cross-institutional benchmark data about “library as place” from 99 US schools in the Measuring Information Service Outcomes (MISO) Survey (www.misosurvey.org). The data demonstrate the value of “library as place” to students in particular. Second, the paper shares case studies of how two college libraries made MISO Survey “library as place” data actionable. Lafayette College (Easton, Pennsylvania) analyzed local MISO Survey data after a renovation to validate return on investment. Earlham College (Richmond, Indiana) analyzed MISO Survey data to help secure a science library renovation and to justify an architectural study for its main library.

Design/methodology/approach

The paper begins with an analysis of “library as place” using aggregate benchmarks derived from US college and university respondents between 2012 and 2015. Specifically, the paper contrasts student and faculty perceptions of “library as place” via national benchmarks about: library services importance, satisfaction, and use (three benchmarks); hybrid online/“place-based” library services importance, satisfaction, and use (three benchmarks). Pivoting from higher education to individual, local perspectives, two case studies reveal how academic libraries used MISO Survey findings to demonstrate the value of “library as place” for renovation purposes.

Findings

The findings include that undergraduates make more frequent use than faculty of place-based services such as reference, equipment loans, and physical course reserves. Undergraduates also find most of these services more important than faculty do. Faculty makes generally more frequent use than undergraduates of online services such as library databases and the catalog. They find that these services to be more important than undergraduates do. Faculty and undergraduates use newer library discovery systems with equal frequency and find them to be equally important. Undergraduates find comfortable library spaces to be very important, and faculty considers them to be only a bit less important.

Originality/value

This is the first paper using MISO Survey data to focus on the importance and satisfaction of place-based library services involving cross-institutional comparisons for students and faculty. Previously published research using MISO Survey data have compared the use of place-based library services. This is also the first paper to offer case studies about how institutions use MISO Survey data to demonstrate the value of “library as place.”

Details

Performance Measurement and Metrics, vol. 19 no. 2
Type: Research Article
ISSN: 1467-8047

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Article
Publication date: 20 April 2012

Andrew Intihar and Jeffrey M. Pollack

The purpose of this paper is to highlight points of differentiation for small family businesses, relative to larger “big box” retailers, which may provide marketing‐oriented…

1720

Abstract

Purpose

The purpose of this paper is to highlight points of differentiation for small family businesses, relative to larger “big box” retailers, which may provide marketing‐oriented competitive advantages.

Design/methodology/approach

From a conceptual perspective, the authors illustrate how small family‐owned businesses may be able to successfully compete against big box retailers by differentiation in three key areas.

Findings

The authors conclude that small family businesses may be able to successfully differentiate themselves from the larger big box retailers by: establishing a relationship with customers based on trust; competing on value (not price); and focusing the business on serving a specialized segment of the market.

Practical implications

The paper offers theory‐based advice for practitioners, as well as thoughts on future directions for academic research.

Originality/value

Much of the research that has been done on family‐owned businesses has focused on the characteristics of the family operating the firm, and how they interact with one another while running the business. Less attention has been given to the exploration of points of differentiation for small family retailers, relative to big box retailers, and how these areas may provide marketing‐oriented advantages. Thus, this work offers substantial benefit for practitioners and the authors’ suggestions for future research will benefit academics.

Details

Journal of Family Business Management, vol. 2 no. 1
Type: Research Article
ISSN: 2043-6238

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Article
Publication date: 4 August 2022

Gonzalo Luna-Cortes and José Alejandro Aristizabal Cuellar

The purpose of this paper is to examine the relationship of masculine eating/drinking beliefs on male consumers’ concern with unhealthy eating/drinking habits and, in turn, with…

320

Abstract

Purpose

The purpose of this paper is to examine the relationship of masculine eating/drinking beliefs on male consumers’ concern with unhealthy eating/drinking habits and, in turn, with binge drinking. Additionally, this research tests if and how a change in these beliefs influences binge drinking intention and intention to eat unhealthy food.

Design/methodology/approach

Three studies were conducted in Bogotá (Colombian males; convenience sampling). The purpose of Study 1 (N = 209) was to develop a scale to measure masculine eating/drinking beliefs. Study 2 (N = 191) tested the mediating role of concern with unhealthy eating/drinking habits in the relationship of masculine eating/drinking beliefs with binge drinking. Study 3 (N = 179) was an experimental study, which examined the effect of information about some negative consequences of masculine beliefs on the answers to the masculine eating/drinking beliefs inventory and, in turn, on binge drinking intention and intention to eat unhealthy food.

Findings

A one-dimensional (eight-items) scale was developed and validated. The results of this paper show that masculine eating/drinking beliefs are associated with lower concern with unhealthy eating/drinking and, in turn, with higher binge drinking. Information that influences these beliefs leads to lower binge drinking and unhealthy food ingestion intentions.

Research limitations/implications

This research presents the first scale that measures masculine eating/drinking beliefs. It provides initial evidence on how an intervention focused on the negative consequences of sexism can influence these beliefs, affecting binge drinking and overeating intentions.

Practical implications

This research provides new findings on a topic associated with several health problems in many countries, including the effect on consumers’ weight gaining and related illnesses.

Originality/value

This research presents the first scale that measures masculine eating/drinking beliefs. It provides initial evidence about factors (through mediating variables) that link masculine eating/drinking beliefs with some unhealthy eating/drinking habits. In addition, the results show how information about some negative consequences of these beliefs can influence consumers’ binge drinking and unhealthy food ingestion intentions, which leads to key recommendations for future interventions. As a result, this research provides new findings on a topic associated with several health problems in many countries, including the effect on consumers’ weight gaining and related illnesses.

Details

European Journal of Marketing, vol. 56 no. 11
Type: Research Article
ISSN: 0309-0566

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Available. Open Access. Open Access
Article
Publication date: 1 January 1970

Marlane C. Steinwart and Jennifer A. Ziegler

This paper explores the implications of using Apple co-founder and former CEO Steve Jobs as a “paradigm case” of transformational leadership by comparing the practical…

3341

Abstract

This paper explores the implications of using Apple co-founder and former CEO Steve Jobs as a “paradigm case” of transformational leadership by comparing the practical metadiscourse of remembrances published at the time of his passing to the theoretical metadiscourse of transformational leadership. The authors report the frequency of transformational leadership characteristics that appeared in characterizations of Jobs in the months after his passing in October 2011. Results show that people do remember Jobs as a leader, and as one who possessed three key personal characteristics of a transformational leader: creative, passionate, and visionary. People also remembered Jobs as an innovator, which is not typically associated with transformational leadership but which does reflect the discourse of the consumer electronics industries upon which he had an impact. However, the results also show that two important interpersonal characteristics of a transformational leader were absent in the remembrance discourse: empowering and interactive. The authors discuss the implications of the two missing terms for pedagogy and theorizing, including how problematizing Jobs as a paradigm case might lead to fruitful discussions about the importance of a transformational leader’s engagement with followers.

Details

Journal of Leadership Education, vol. 13 no. 2
Type: Research Article
ISSN: 1552-9045

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Book part
Publication date: 9 February 2024

Daniel Kuehn

Warren Nutter and James M. Buchanan did not revise “Universal Education” to turn against providing tuition grants to segregated schools in 1965. Their revised text contains no…

Abstract

Warren Nutter and James M. Buchanan did not revise “Universal Education” to turn against providing tuition grants to segregated schools in 1965. Their revised text contains no call to expel segregation academies from the tuition grant program and does not even express disapproval of the goals or the work of segregation academies. Recent claims to that effect by Fleury (2023) and Levy and Peart (2023) cannot be sustained by either textual or contextual evidence.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Hazel Kyrk's: A Theory of Consumption 100 Years after Publication
Type: Book
ISBN: 978-1-80455-991-8

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Article
Publication date: 20 November 2023

Ahmad Khodamipour, Hassan Yazdifar, Mahdi Askari Shahamabad and Parvin Khajavi

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit…

203

Abstract

Purpose

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

Design/methodology/approach

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Findings

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

Practical implications

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

Social implications

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Originality/value

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

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