Search results

The purpose of this study is to determine if members of the Institute of Management Accountants (IMA) use the IMA Code of Ethics in recognizing and resolving ethical dilemmas. We accomplish this objective by examining the relationship between the IMA members’ rating of IMA code elements as “possible guiding principles” and IMA members’ ethical perception and judgment. This study also determines the relationships between IMA members’ personal ethical philosophy, corporate ethical values, age, and certification, and IMA members’ ethical perception and judgment. Thus the study uses an atomistic‐deontological approach to ethics as classified by Baker. The results indicate that a statistically significant relationship exists between IMA members’ rating of IMA code elements and IMA members’ ethical perception and judgment. Further, the study found only weak associations among IMA members’ ethical perception and judgment, and personal ethical philosophy, corporate ethical values, age and certification.

The purpose of this paper is to study the inhibitive property of the mixture of an imidazole derivative (IMA) and benzotriazole (BTA) to the copper in deionised water.

Static mass‐loss tests, electrochemical tests and surface analysis are used to study the inhibitive property of the mixture of an IMA and BTA to copper in deionised water.

There is a synergistic inhibitive effect on inhibition of the copper by the IMA and BTA in deionised water, and the mixture of the IMA and BTA is an effective inhibitor that mainly hinders the anode reaction.

The mixture of the IMA and BTA is an effective inhibitor and can be used to prevent copper from corrosion in deionised water.

The mixture of the IMA and BTA is an effective inhibitor and should be suitable for use in the cooling water of an electricity generator unit to prevent corrosion of the copper conductors.

Despite the growing prominence of innovation, limited studies examine the adoption of applications that support innovation processes. The purpose of this study is to investigate the adoption of innovation management applications (IMAs).

The paper draws on qualitative and quantitative evidence sourced from innovation development and commercialization functions including R&D, marketing, and administration at a university and technology transfer office.

The paper contributes to literature by isolating determinants that affect the adoption of IMAs and their link to innovation process performance, confirming the importance of perceived usefulness and compatibility of IMAs to user's work styles.

There is paucity of research concerning the adoption of IMAs which present unique challenges due to their idiosyncrasies. This study contributes by proposing an adoption model and validating it. It also links IMA adoption to innovation process performance, thereby filling a gap in extant technology adoption research.

The purpose of this paper is to develop and empirically test a new conceptualization of international marketing agility (IMA). Importantly, the empirical test includes agility’s drivers, outcomes and boundary conditions for its impact on international market performance.

The authors draw on the resource-based view and dynamic capabilities theories to develop a model and test it quantitatively via structural equation modeling with survey data from 195 Israeli exporters. In addition, the authors seek insights into the findings through post hoc in-depth interviews.

The results indicate that IMA enhances international market performance directly as well as indirectly through exporter’s new products advantage. Interestingly, while promotion adaptation strengthens the positive effect of IMA on new products advantage, product adaptation does not.

Managers need to develop and improve marketing planning and flexibility maintenance capabilities. Furthermore, while maintaining an emphasis on marketing planning, they need to guard against inertia by embracing outside views, a wider range of solutions and a greater awareness of others’ decision-making styles to develop flexibility maintenance capability and achieve superior IMA.

A new conceptualization and operationalization of agility specific to an international marketing context is tested empirically. The complementary role of marketing planning capability and flexibility maintenance capability is demonstrated. Importantly, the vital role of new products advantage as a mediator between agility and performance is examined and the moderating role of international marketing strategy adaptation is investigated.

The aim of this paper is to conceptualize the notion of international marketing agility.

The approach adopted is to review and create a synopsis of the existing body of research on strategic agility and develop a conceptualization on how international marketing agility (IMA) should be analyzed.

International marketing agility is an emerging concept driven largely by rapid changes in global markets. There is a growing need for exporting SMEs and multinational enterprises to consider IMA as a means of building competitive advantage in foreign markets.

While the conceptual development presented in this paper is not exhaustive, our model highlights important research avenues in IMA that need exploring.

This article examines an emerging concept in international marketing that serves as a platform to cope with the changes taking place in this fast-changing global environment. A framework is proposed where we conceptualize IMA as a process triggered by agile logic (a nonconformist and open mental stance) and facilitated by agile learning (being able to search and interpret data), to cause agile actions (being able to commit, co-ordinate and respond quickly with flexibility to ever-changing conditions).

In this chapter, the integrative methodological approach (IMA) of the research project GLOWA Elbe is introduced, which represents a scientific methodology to support water management under uncertainty regarding future paths of global change. The approach paves the way for integration of research work of many disciplines, of different assessment methods, of various policy fields, and the involvement of relevant stakeholders and decision makers. IMA can be roughly described by four research elements (scenario derivation, indicator and criteria identification, model-based impact analysis, and final scenario assessment based on combined benefit–cost and multi-criteria analysis), which lay the basis for the IMA activities of the global change research sequence. Its practical application is demonstrated by a case study on the Spree and Schwarze Elster river basins. Specific results of Chapter 4 (on scenario derivation) and Chapter 11 (on integrating economic evaluation into water management simulation) in this volume are picked up in order to focus on the illustration of the integrated assessment results for this German case study.

This study aims to solve the problem that the traditional hierarchically performed hazard origin and propagation studies (HiP-HOPS) cannot make dynamic model for the complex system such as integrated modular avionics (IMA) system.

A new combination method that combines HiP-HOPS with architecture analysis and design language (AADL) is proposed.

The combination method potentially reduces the amount of rework required for safety analysis and modelling of a modified design.

Modelling the IMA system with the combination method can just make qualitative analysis but cannot make quantitative analysis.

The static model depicts the fault propagation among the components while the dynamic model describes the composite fault with AADL for IMA system.

The results of the case study show that the proposed method not only keeps model consistency but also makes safety analysis and modelling for IMA system efficiently.

In modern integrated modular avionics (IMA), it plays an important role to guarantee safety and reliability of the system. The safety and reliability of communication scheduling plays a crucial role in this IMA platforms-based network system. To verify the safety and reliability of the communication scheduling in this network, sufficient and typical test data must be generated to input into the network, obtain and evaluate the corresponding output.

To generate communication scheduling data, this paper presents an iterative communication scheduling data generation algorithm for a configured network of IMA platforms. First, the algorithm generates all possible communication schedules for the first timestamp. Then, constraint is introduced to decrease the quantity of communication schedules to improve the efficiency. The communication schedules are gradually extended to the second timestamp until the final timestamp, i.e. length of communication scheduling sequence.

To verify the efficiency and feasibility of the algorithm, a model is built based on the architecture analysis and design language (AADL) by mapping the correlation time of generated communication scheduling data into task properties. Schedulability is analyzed by loading this model into AADL Inspector. The simulation result illustrates that the proposed algorithm is efficient and feasible.

The proposed method can provide data support for communication scheduling test for the network of IMA platforms.

A constraint-based iterative communication scheduling data generation algorithm is proposed for the network of IMA platforms automatically.

The purpose of this paper is to examine how a country’s change readiness impacts international mergers and acquisitions (M&A) capital flows on a national level toward host countries. The authors unpack the construct of change readiness and identify how its different dimensions impact international M&As (IMA). The authors provide a theoretical framework based on the resource-based view to facilitate an understanding of this concept.

The authors used a fixed-effect analysis to study a sample of 2,970 IMAs announced by publicly traded US companies during 2013–2017.

The authors propose that higher levels of change readiness would help foreign firms to cope with risks and uncertainties generated by the changes and shocks in the environment of a host country. The authors find support for their hypotheses showing that higher levels of change readiness increase the number of IMAs that a country receives every year. This characteristic of the host country shows a significant influence, especially in technology-intensive IMA flows.

This study provides implications for business executives and policymakers both in terms of risk mitigation strategies and investment attraction. Understanding the fact that when it comes to foreign investment in the form of IMAs business executives are aware of the importance of change readiness in host countries might lead to motivate the governments and host country officials to provide better infrastructure to boost the change readiness in their economy.

Overall, this study improves our knowledge about mechanisms through which change readiness of host countries might impact firms' strategies for international expansion. As we are indeed living in the era of global disruptions and strong shocks caused by political turmoil, climate change and the spread of new diseases, this study contributes to the literature on risk mitigation in international business and is one of the first to look closely at the role of host countries' change readiness and the effect it might have on attracting international M&As.

This study investigates the determinants of students’ intention to major in accounting (IMA) in pre-recessionary, recessionary, and post-recessionary time periods. By examining four factors (perceived professional ethics (PE), job market consideration (JMC), social influence (SI), and self-efficacy (SE)) in accordance with the theory of planned behavior (TPB), we address two primary research questions. The first question concerns whether the four factors are related to students’ IMA before, during, and after the recession. The second deals with whether there is a shift in the relative importance of the factors between the pre-recessionary, recessionary, and post-recessionary periods. We use structural equation modeling and multigroup analysis of structural invariance to analyze these issues. The results show that all four factors have significant structural weights in each period, with the exception of perceived PE in the pre-recessionary period. In terms of students’ IMA over the three periods, perceived PE, JMC, and SI become factors of greater importance during the recessionary and post-recessionary periods, while SE decreases in relative importance.