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Article
Publication date: 7 May 2019

Erik Joosten, Marion Bogers, Robert Beeres and Robert Bertrand

The purpose of this paper is to identify and test predictors for countries to comply with the Financial Action Task Force’s (FATF) anti-money laundering and terrorist…

Abstract

Purpose

The purpose of this paper is to identify and test predictors for countries to comply with the Financial Action Task Force’s (FATF) anti-money laundering and terrorist financing recommendations.

Design/methodology/approach

The authors conduct a quantitative study to explore which factors predict compliance of countries. They include the compliance scores of 196 countries.

Findings

The results of a forward stepwise regression analysis show that a country’s wealth, measured as gross domestic product (GDP) per capita, is the most important predictor for compliance. This result supports earlier academic work about predictors for compliance (Simmons, 1998; Giraldo and Trinkunas, 2007; Whitaker, 2010). The other factors identified suffering from terrorist attacks, relative financial market dominance, tourism sector and the degree of democracy do not explain additional variance in compliance.

Practical implications

This research sheds light on compliance as a concept. For policymakers, accountants, companies and governments, it is important to understand why compliance occurs and why not.

Originality/value

The empirical results indicate that, in contrast to common belief, countries that suffer more from terrorism are not more compliant. Moreover, the rate of democracy, a relative dominant financial market and a strong tourism sector do not stimulate compliance with anti-terrorist financing standards.

Details

Journal of Money Laundering Control, vol. 22 no. 2
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 31 May 2019

Erik de Waard, Peter de Bock and Robert Beeres

A typical governance challenge that has emerged with the introduction of shared service centers and other forms of service-related centralization within organizations is…

Abstract

Purpose

A typical governance challenge that has emerged with the introduction of shared service centers and other forms of service-related centralization within organizations is how to balance horizontal integration with vertical accountability. From a transaction costs perspective, this study aims to analyze the relationship between intra-organizational demand and supply linkages, asset specificity and coordination costs.

Design/methodology/approach

For this purpose, a case study has been conducted within a European military organization that has undergone major budget cuts, forcing it to start following a strategy of functional concentration with captive buying and selling relationships between internal customers and suppliers.

Findings

The research findings clarify that organizational hybridity may be the result. In a supplier role, the organizational elements are primarily concerned with efficiency, while operational effectiveness predominates when they are in the customer position. Also, the results show that focusing on standardized service delivery may sometime carry too far. When services are treated as being standard, while in reality, they ask for a more tailored approach, productive internal demand and supply collaboration will be put at risk. Moreover, the organizational actions needed to restore the internal supply chain’s efficacy will seriously increase transaction costs.

Originality/value

Despite being mentioned as a key governance category, actual research on the practicalities of internal captive buying and selling, in relation to the functioning of SSCs, is still lacking. To advance on this topic, the present research introduces knowledge from supply chain management theory, where dedicated inter-organizational buyer–supplier interaction in the automotive industry has already received academic attention.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 8 March 2013

Christiaan Davids, Robert Beeres and Paul C. van Fenema

This paper aims to present a study on the organization of military logistics under “hot” conditions in an expeditionary crisis response operation. The authors' main…

2375

Abstract

Purpose

This paper aims to present a study on the organization of military logistics under “hot” conditions in an expeditionary crisis response operation. The authors' main research question is: in what way is armed forces logistics sourcing organized in the International Security Assistance Force (ISAF) in Afghanistan?

Design/methodology/approach

To answer their research question, the authors conducted a case study including field research at military sites in Afghanistan. The case study is focused on military organizations that operate in a hostile and ambiguous environment. The authors compare sourcing of three categories of support services, i.e. facilities management, maintenance & logistics and security.

Findings

The authors' results include a systematic overview of the organization of command, logistic and accounting (sourcing) in the ISAF mission, involving multinational military partners and contractors. Second, the authors show how Canada, NATO, The Netherlands, the United Kingdom and the USA sourced the three categories of services mentioned in terms of sourcing profiles. Focusing on contracting, the authors outline which strategies NATO and the countries mentioned used in practice. And finally, differences and similarities are highlighted in the area of funding and accounting.

Research limitations/implications

While the authors' study provides insight in the use of sourcing profiles identified in this paper, more research is necessary to identify criteria for explaining sourcing decisions of armed forces.

Practical implications

The paper provides a systematic overview for practitioners and scholars and enhances manageability and policy development relevant for those who prepare, execute, monitor and evaluate missions.

Originality/value

The authors' paper is one of the first to provide a systematic overview in operational defense sourcing relying on first‐hand field data. This area of study is fragmented and remains mostly closed for non‐military researchers.

Details

International Journal of Physical Distribution & Logistics Management, vol. 43 no. 2
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 1 December 2003

Jan Achterbergh, Robert Beeres and Dirk Vriens

In this paper we assess whether the balanced scorecard (BSC) supports the necessary functions for organizational viability. To this purpose, we use the viable system model…

3802

Abstract

In this paper we assess whether the balanced scorecard (BSC) supports the necessary functions for organizational viability. To this purpose, we use the viable system model (VSM) as a means to describe the functions required for organizational viability. Then we use the VSM as a template to assess whether and how the BSC supports these functions for organizational viability.

Details

Kybernetes, vol. 32 no. 9/10
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 1 October 2005

Nico P. Mol and Robert J.M. Beeres

Sets out to stress the need to adjust performance management to the deficiencies inherent in the output controls within The Netherlands defence forces.

3605

Abstract

Purpose

Sets out to stress the need to adjust performance management to the deficiencies inherent in the output controls within The Netherlands defence forces.

Design/methodology/approach

By analysing the management control reforms of the recent past, the paper assesses the scope for a “decision revelation” within the Defence organisation. It develops a framework for disclosure of decentralised decision making focusing on the allocation of labour time within the fixed labour force. Recent developments in the Defence organisation units for officer education and training are used to illustrate the framework.

Findings

Management control systems fail because of weaknesses in the management accounting information underlying them. Management accounting information with respect to defence expense budgets does not grasp the relevant decentralised decision making to be controlled. This decision making is primarily concerned with the opportunity costs of the allocation of time within the labour force of the Dutch Department of Defence.

Practical implications

Variability of costs should be disclosed in terms of labour time information. Budgetary accounting restricted to the department's (fixed) expenses on military personnel will not reveal for which purposes defence money is actually spent.

Originality/value

Outlines a framework for decision revelation as a base for management contracting between central management and lower level organisation units.

Details

International Journal of Productivity and Performance Management, vol. 54 no. 7
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 1 January 1994

Susan Voge

Requests for tests and measuring instruments for use in class assignments and faculty and student research are both familiar and frustrating to most academic librarians…

Abstract

Requests for tests and measuring instruments for use in class assignments and faculty and student research are both familiar and frustrating to most academic librarians. In typical scenarios, an education student wants to measure aggression in children or a nursing student needs a test for patient mobility. Even the faculty member who may know the name of a scale may not know its author or how to obtain a copy. All are looking for a measure applicable to a specific situation and each has come to the library in hopes of walking away with a copy of the measure that day. Those familiar with measurement literature know that accessing measures can be time consuming, circuitous, and sometimes impossible. The standard test reference books, such as the Mental Measurements Yearbook and Tests in Print (both of which are published by the Buros Institute, University of Nebraska, Lincoln, Nebraska), are of limited use. These books typically do not include actual instruments or noncommercial tests from the journal and report literature. While these standard reference books are essential to a test literature collection, sole use of them would mean bypassing large numbers of instruments developed and published only in articles, reports, papers, and dissertations. Sources are available to locate additional measurements, tests, and instruments, but they are widely dispersed in the print and electronic literature.

Details

Reference Services Review, vol. 22 no. 1
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 13 September 2011

Robert Bogue

The purpose of this paper is to review recent developments in the sensing of electromagnetic radiation (EMR) with wavelengths longer than those of visible light.

Abstract

Purpose

The purpose of this paper is to review recent developments in the sensing of electromagnetic radiation (EMR) with wavelengths longer than those of visible light.

Design/methodology/approach

Following a short introduction, this paper discusses recent research into the sensing of infra‐red (IR), terahertz (THz) and microwave radiation.

Findings

It is shown that novel sensors are being developed for all of these classes of EMR. Improved IR sensors are attracting strong interest from the military, novel THz sensor developments reflect the growing uses of this radiation and research into cosmology and astronomy are driving the development of highly sensitive microwave sensors.

Originality/value

The paper provides a technical review of recent research into sensing IR, THz and microwave radiations.

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