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Article
Publication date: 8 May 2018

Artie Ng and Wai Ming Wang

Prior studies have examined the relationship between budgetary slack and short-termism of management within a profit-seeking business environment. The purpose of this…

Abstract

Purpose

Prior studies have examined the relationship between budgetary slack and short-termism of management within a profit-seeking business environment. The purpose of this paper is to examine the dynamics of slack resources in relation to quality performance of heath care services delivered by a publicly funded organization.

Design/methodology/approach

A longitudinal regression analysis of resource utilization, productivity and the quality of health care services delivered is performed to reveal evidence about the underlying dynamics of heterogeneous slack resources. It attempts to study slack resources in the case of a “mega” health care service provider based in Hong Kong.

Findings

The results suggest that the organization’s cost containment culture, with a strategic focus on productivity measures, has augmented cost effectiveness; however, not all slack resources would enhance quality performance.

Originality/value

This study of a mega health care service provider complements the prior studies of slack resources and points out the challenges of proactively managing any slack resources toward quality performance beyond productivity.

Details

International Journal of Quality & Reliability Management, vol. 35 no. 5
Type: Research Article
ISSN: 0265-671X

Keywords

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Article
Publication date: 2 July 2020

Hongtao Shen, Artie W. Ng, John Zhang and Liyan Wang

This paper aims to reflect on the special issue that has collected studies by the research community in China pertinent to the country’s recent developments in…

Abstract

Purpose

This paper aims to reflect on the special issue that has collected studies by the research community in China pertinent to the country’s recent developments in sustainability accounting, management and policy, as well as to suggest possible future avenues of studies.

Design/methodology/approach

This paper articulates the current status of researching sustainability accounting, management and policy in China that is instigated by the country’s regulatory initiatives under its political economy. It highlights the papers accepted for the special issue, their areas of focus and the underlying characteristics.

Findings

It points out that the accepted research papers concentrate on issues related to corporate social responsibility disclosures, sustainability reporting and environmental management in China from the perspectives of the domestic stakeholders.

Research limitations/implications

Future studies are likely to be increasingly interdisciplinary in nature and requires academia, policymakers and practitioners to make better collaborative efforts in researching about China’s sustainability and the efficacy of their engagement with stakeholders.

Practical implications

Studies on alignment between China’s further developments and UN’s sustainable development goals (SDGs) are particularly considered desirable as the country continues its globalization initiatives. Education about sustainability accounting for the working professionals and their next generation is much needed for China in support of developing a more sustainable economy aligned with UN's SDGs.

Social implications

Scholars in China actively developing their research interests in this field reflect critical thinking about the country’s pursuit of sustainable development within a social-political economy that is dissimilar to the West. In the meantime, the country continues to develop into a significant stakeholder of the world’s sustainability implying expectation of transparency in sustainability performance.

Originality/value

With reference to the review exercise conducted for the special issue, it suggests that there are surging interests in researching accountability for sustainability across the local and international communities to facilitate much needed knowledge exchange. The country and indigenous culture of China, as well as its institutions in relation to sustainability, would require much further exploration in our world under globalization.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 5
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 13 November 2017

Artie W. Ng and Benny K.B. Kwok

This paper aims to explore how the regulator of a global financial centre (GFC) under an international trend of adopting emerging technologies for financial services…

Abstract

Purpose

This paper aims to explore how the regulator of a global financial centre (GFC) under an international trend of adopting emerging technologies for financial services (Fintech) articulates such opportunities and risks strategically.

Design/methodology/approach

With a literature review on the global regulatory environment and the underlying risks related to Fintech, it looks into the formulation and implementation of complementary regulatory policies in the case of Hong Kong as a GFC. Relevant policy documents disclosed by the financial regulator on cybersecurity and pertinent issues are examined.

Findings

Adopting a strategic approach that seizes opportunities associated with Fintech, the financial regulator harnesses comprehensive risk-based mechanisms to embrace exposures to cyber risks while promoting institutionalization of cybersecurity among the regulated firms with strategic controls. This study suggests a pathway for the evolution of a profession with both technical and ethical competence for mitigating the emerging risks arising from Fintech. However, such an approach is yet to be tested with respect to efficacy for the unexplored territories of fraud exposures, resulting from swift Fintech developments across borders.

Research limitations/implications

As Fintech has only emerged rapidly in the recent years, it is not conclusive in this review of performance and effectiveness of the financial regulator in its strategic approach. Further studies may utilize a longitudinal method to analyze and examine the regulatory measures undertaken by financial regulators in various GFCs.

Originality/value

This study reveals a strategic approach adopted by an emerged GFC in embracing Fintech innovation that however brings about unidentified risks and potential frauds to its financial services sector. Pertinent anti-fraud and cybersecurity measures are highlighted.

Details

Journal of Financial Regulation and Compliance, vol. 25 no. 4
Type: Research Article
ISSN: 1358-1988

Keywords

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Book part
Publication date: 12 November 2016

Artie W. Ng and Wallace Tang

This study explores the interrelationship between regulatory risks and strategic controls within the financial supervision architecture of an emergent global financial…

Abstract

Purpose

This study explores the interrelationship between regulatory risks and strategic controls within the financial supervision architecture of an emergent global financial centre of China that embraces innovation as part of its strategic objectives.

Methodology/approach

This paper employs a longitudinal case study approach to examine the institutional dynamics of the key financial regulators in connection with the regulated financial institutions in Hong Kong before and after the financial tsunami of 2008.

Findings

First, this study reveals an organic development of a specialised financial regulatory architecture that resists transforming itself structurally despite the significant impact of externalities. Second, in this post-financial crisis analysis, regulated financial institutions swiftly respond by strengthening their risk controls through compliance with the guidelines imposed by the regulator. Institutional dynamics in influencing the implementation of risk controls through a top-down interactive mechanism are observed. Such dynamic and pertinent rapid responses induce the pursuit of optimal risk management within a regulatory framework.

Originality/value

This paper provides a longitudinal case study to reveal regulatory risks and strategic controls of the global financial centre of China. It unveils mitigating risk control measures in the aftermath of the global financial crisis. The study demonstrates how regulatory institutions strive to take precautionary, coercive measures such that the regulated institutions mimic and implement prudent mechanisms.

Details

The Political Economy of Chinese Finance
Type: Book
ISBN: 978-1-78560-957-2

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Article
Publication date: 31 May 2011

Artie W. Ng and Jatin Nathwani

Entrepreneurial ventures in the emerging renewable energy sector in China represent a variety of dynamic growth strategies that are stimulated by the domestic energy…

Abstract

Purpose

Entrepreneurial ventures in the emerging renewable energy sector in China represent a variety of dynamic growth strategies that are stimulated by the domestic energy policy and the evolution of the value chain driven by technological advancements. This paper aims to examine the underlying real options among these first movers to proceed with their further strategic development and finance means.

Design/methodology/approach

A literature review is launched to look into the emerging renewable energy sector unveiling challenges in the growth and development of renewable energy ventures (REVs) in China. Three main types of REVs are differentiated based on their technology intensity.

Findings

The prospect of international technology transfer through mergers and acquisitions (M&As) in the next phase of evolution within the sector is articulated. A theoretical framework on complementary developments in the value chain is revealed with four propositions.

Practical implications

This paper enables the stakeholders in the renewable energy sector to critically reexamine the pathways of strategic development and finance of REVs over an evolving technological landscape.

Originality/value

This study integrates the theoretical real options into technology management issues pertinent to REVs under the contemporary tactics via cross‐border M&As.

Details

Journal of Technology Management in China, vol. 6 no. 2
Type: Research Article
ISSN: 1746-8779

Keywords

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Article
Publication date: 8 June 2012

Peter P. Yuen and Artie W. Ng

This article attempts to devise an integrated performance measurement framework to assess the Hong Kong Hospital Authority (HA) management system by harnessing previous…

Abstract

Purpose

This article attempts to devise an integrated performance measurement framework to assess the Hong Kong Hospital Authority (HA) management system by harnessing previous performance measurement systems.

Design/methodology/approach

An integrated evaluative framework based on the balanced score card (BSC) was developed and applied using the case study method and longitudinal data to evaluate the HA's performance management system.

Findings

The authors unveil evolving HA performance indicators (PI). Despite the HA staff's explicit quality emphasis, cost control remains the primary focus in their performance measurements.

Research limitations/implications

Data used in this study are from secondary sources, disclosed mostly by HA staff.

Practical implications

This study shows public sector staff often attach too much importance to cost control and easily measurable activities at the expense of quality and other less easily measurable attributes'.

Originality/value

A balanced performance measurement system, linked to health targets, with a complementary budgeting process that supports pertinent resource allocation is yet to be implemented in Hong Kong's public hospitals.

Details

International Journal of Health Care Quality Assurance, vol. 25 no. 5
Type: Research Article
ISSN: 0952-6862

Keywords

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Article
Publication date: 13 February 2009

Artie Ng

This paper aims to explore the use of backcasting approach in dealing with the indeterminate future performance of the emerging renewable energy sector, based on the case…

Abstract

Purpose

This paper aims to explore the use of backcasting approach in dealing with the indeterminate future performance of the emerging renewable energy sector, based on the case of China. Through backcasting analysis of the emerging sector under uncertainties and concerns of the stakeholders, it acknowledges a range of hurdles ingrained in the current energy system and issues related to technology management within the Chinese context.

Design/methodology/approach

This is a conceptual paper with integration of relevant contemporary knowledge.

Findings

This study points out the challenges in plausible developments for the renewable energy sector harnessing such approach. Particularly, the pursuit of end‐points under a multitude of optima can be associated with goal‐seeking embedded in backcasting for sustainable developments, whereas economic and technological constraints inherent to the processes of technological innovation in the cultural environment are recognized. Formulating an integrative framework, this study suggests the relevance of the approach of backcasting to augment dynamic policy analysis and planning for plausible developments in time, and to consequently optimize resource allocation in the renewal of necessary technological infrastructure.

Originality/value

This paper structurally reveals critical issues in the development of an emerging technology sector of growing importance and the pertinent implications to policy making in China for sustainable development given the underlying quantitative and qualitative constraints.

Details

Journal of Technology Management in China, vol. 4 no. 1
Type: Research Article
ISSN: 1746-8779

Keywords

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Article
Publication date: 24 July 2007

Shiu‐hung Lee, Artie W. Ng and Karen Zhang

The purpose of this paper is to reveal the problems associated with unsatisfactory delivery of services in the current healthcare system of China as experienced by…

Abstract

Purpose

The purpose of this paper is to reveal the problems associated with unsatisfactory delivery of services in the current healthcare system of China as experienced by patients of diverse social‐economic backgrounds, including service quality, accessibility and affordability.

Design/methodology/approach

Summarizing the developmental problems of China's contemporary healthcare system, this article is principally a literature review to investigate interdisciplinary issues, including the role of social medical insurance agency, continuous quality improvement and performance measurement system.

Findings

The problems associated with unsatisfactory results of the output from the current healthcare system include the level of quality of services, accessibility and affordability, experienced by the patients of various social economic backgrounds. Developing an integrated system to provide adequate performance measurement complementary with the existing compliance emphasis is suggested, in order to uphold a continuous improvement initiative.

Research limitations/implications

This article is based on interdisciplinary literature review, examining current problems in China's healthcare system and qualitative analysis of the phenomenon. No data are collected to examine the problems identified. In‐depth, ethnographic studies would enable further understanding about the hurdles in the development of a quality healthcare system.

Practical implications

Provides a practical framework for stakeholders to develop an integrated performance measurement system to rationalize resource allocation process that enhances continuous quality improvement.

Originality/value

This paper suggests the adoption of an approach of management science in dealing with China's healthcare system problems and that some fundamental issues found to be critical in developed countries' experience, when striving for performance improvement are not attained under China's current healthcare system. Explores the fundamental issues pertinent to China's current healthcare system and the possible use of performance measurement system for dealing with existing deficiencies.

Details

International Journal of Health Care Quality Assurance, vol. 20 no. 5
Type: Research Article
ISSN: 0952-6862

Keywords

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Article
Publication date: 20 July 2012

Artie W. Ng, Jay Chatzkel, K.F. Lau and Douglas Macbeth

China's emerging multinationals (CEMs) have gained attention for their increasing activities in mergers and acquisitions (M&As) within the global arena. Harnessing…

Abstract

Purpose

China's emerging multinationals (CEMs) have gained attention for their increasing activities in mergers and acquisitions (M&As) within the global arena. Harnessing previous studies about the significance of their cultural baggage and an underlying strategic intent in reverse technology transfer through cross‐border M&As, the purpose of this paper is to explore the dynamics of CEMs in their process of cross‐border M&As through the perspectives of intellectual capital.

Design/methodology/approach

Building on an interdisciplinary literature review, a theoretical framework is devised to exemplify such dynamics within a CEM during the course of reverse technology transfer and swift transformation into a global enterprise for technological innovation through M&As. A longitudinal case study is adopted to examine how two technology‐based CEMs continue to modify and reconfigure their respective committed intellectual capital resources while undergoing cross‐border M&A transactions.

Findings

The study suggests the relevance of a conceptual framework and unveils a causal development of dynamic capabilities that is evidenced by resource reconfiguration and post‐merger performance. It further reveals a reinforced dynamic capability development process that would enhance reverse technology transfer for domestic rather than overseas market development while pursuing equilibrium of knowledge.

Originality/value

This is an original paper that explores the cultural dynamics of CEMs and what influences their intellectual capital development during their cross‐border M&As. This paper articulates that CEMs need to create their own unique intellectual capital that contributes constructively to their international operations throughout their post‐merger integrations.

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Article
Publication date: 5 July 2011

Raymond S.Y. Chan, Charles K.S. Lau and Artie W. Ng

Audit committees (ACs) have been perceived as an important means of corporate governance, safeguarding the interests of shareholders by monitoring internal control and…

Abstract

Purpose

Audit committees (ACs) have been perceived as an important means of corporate governance, safeguarding the interests of shareholders by monitoring internal control and risk management. This study aims to examine specific structural and operational characteristics of ACs for firms in Hong Kong, where regulators have strived to adhere to international compliance standards.

Design/methodology/approach

This study is based on a cross‐sectional examination of disclosures on ACs by 223 listed companies in Hong Kong.

Findings

The independence and financial expertise of AC members do not enhance the value of the respective firms, despite maintaining satisfactory compliance. The discrepancy in the value relevance of ACs in prior studies is explained by the possible inadequacy of the resources available to ACs.

Research limitations/implications

The data in this study are entirely from secondary sources of disclosures by listed companies for the year immediately following the implementation of the code of best practices of corporate governance. No in‐depth case studies are supplemented.

Practical implications

A key implication of this study to the regulators is that the proper allocation of resources to an AC should be considered beyond the independence and financial expertise of AC members to ensure the effectiveness of an AC.

Originality/value

This paper is an empirical study about the practices and compliance of ACs among listed companies in a global financial centre.

Details

Journal of Financial Reporting and Accounting, vol. 9 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

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