Search results

This chapter provides an innovative way to introduce a series of managerial assignments that will allow students to take an example of a real company that interests them and answer questions designated by the instructor. The assignments are individualized to let students choose their area of interest and apply accounting concepts. At the same time, the instructor formulates questions for students to answer based on the materials covered. This chapter also provides an implementation process and student feedback.

The Balanced Scorecard (BSC) emphasizes on the of information system to track a limited number of balanced metrics (measures and indicators) that are closely aligned with organization's goals. This study investigates how system integration in different forms is related to the success of using the BSC for performance measurement. The use of a BSC in performance evaluation is considered in five contexts: determining cost, measuring efficiency, ensuring quality and customer satisfaction measure, promoting continuous innovation and monitoring contract negotiation. The findings indicate that system integration defined in the study positively relates to the success of using the BSC in all five decision perspectives. The findings conclude that hospitals need a streamlined, information integration across the continuum of care to better assess the operation results, in both organizational and technical perspectives.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Gives a bibliographical review of the finite element methods (FEMs) applied for the linear and nonlinear, static and dynamic analyses of basic structural elements from the theoretical as well as practical points of view. The range of applications of FEMs in this area is wide and cannot be presented in a single paper; therefore aims to give the reader an encyclopaedic view on the subject. The bibliography at the end of the paper contains 2,025 references to papers, conference proceedings and theses/dissertations dealing with the analysis of beams, columns, rods, bars, cables, discs, blades, shafts, membranes, plates and shells that were published in 1992‐1995.

The purpose of this paper is to examine the direct and indirect relationships between individual-related factors and environmental-related factors with the knowledge sharing behaviour through the mediating role of self-efficacy among successful farmers in selected states in Malaysia.

The research used survey method and included 241 participants from Johor, Negeri Sembilan and Selangor. The analysis was conducted using the partial least square structural equation modelling to achieve the research objectives.

The findings indicate that individual-related factors (e.g. enjoyment in helping others, training and prior experience) and environmental-related factors (e.g. social support and trust) have significant influence on the knowledge sharing behaviour. The results also reveal that self-efficacy mediates the relationships between prior experiences (individual-related factor), social support, trust (environmental- related factor) and the knowledge sharing behaviour.

Agriculture officers should emphasize on farmers’ personal and social factors to encourage the knowledge sharing behaviour among the agriculture communities of successful farmers.

The research yields a theoretical framework that outlines the potential of six key factors in explaining the knowledge sharing behaviour among successful farmers. The factors can be considered in developing structured knowledge-sharing programs.

“There is no sound reason to believe that there will not be a single global market in air transport”. Those were the words of Sir Colin Marshall, the chairman of British Airways. To give the airline an image of being a global airline, the amount of £60 million had been earmarked. Simultaneously, British Airways Chief Executive Robert (Bob) Ayling wanted the firm to become the best‐managed company in Europe, by the year 2000. This case study assesses how British Airways have gone about achieving this goal.