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Article

Sandra Healy, Michael Wallace and Eamonn Murphy

Market demands, especially within the automotive sector, are pushing towards increased product complexity and performance with zero ship parts per million (PPM…

Abstract

Purpose

Market demands, especially within the automotive sector, are pushing towards increased product complexity and performance with zero ship parts per million (PPM) requirements. To achieve both quality and performance goals very stringent requirements are being placed on the test manufacturing solution. These requirements lead to conflicts between cost, performance and quality. The purpose of this paper is twofold: first, to investigate the conflicts that exist between quality, performance, and cost, and second, to review current practices and techniques being used in tests to minimise ship PPM.

Design/methodology/approach

In the paper a test process development flow chart is presented, along with a review of current methods being used for both defect screening and performance testing. The relationship between test coverage and ship PPM is investigated using established yield models. The cost in terms of gross margin degradation of yield loss at final test to extensive screening and aggressive limits is modelled.

Findings

The paper finds that to maintain ship PPM very high levels of test coverage are required – typically test coverage needs to be > 98 per cent. The cost of yield loss to this testing typically matches on a percentage point basis gross margin degradation. Reviewing current test methods shows the need both for extensive defect‐screening techniques for the defective portion of the population, and for optimised guardbanding techniques for performance testing. Weaknesses that exist are the absence of a model to predict outgoing PPM, and the conservative nature of existing guardband techniques for performance testing.

Originality/value

This is a review paper and it serves to highlight both the weaknesses in current practices, and areas where improved models are required.

Details

International Journal of Quality & Reliability Management, vol. 25 no. 7
Type: Research Article
ISSN: 0265-671X

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Book part

Laurel Zwissler

This project explores tensions at the heart of the fair-trade organization Ten Thousand Villages. I investigate the ways in which this organization attempts to balance…

Abstract

Purpose

This project explores tensions at the heart of the fair-trade organization Ten Thousand Villages. I investigate the ways in which this organization attempts to balance concerns of North American staff and volunteers, to care for artisans abroad, and to incorporate expansion plans in the face of challenges raised by the recession.

Methodology/approach

This chapter draws on fieldwork with stores in Toronto (2011–2012) and ongoing fieldwork (summer 2014 and 2015) with the flagship store in Ephrata, Pennsylvania.

Findings

Members express continuing tension between the organization’s founding Mennonite values and the more recent orientation chosen by leadership, to compete successfully in “regular” retail space against non-fair-trade brands. Store staff and volunteers perceive Villages’ buying practices, meant to provide “fairness” to producers in the developing world, as somewhat inconsistent with the treatment of North American store employees. Corporate leadership is mainly focused on ameliorating poverty abroad, rather than framing the organization’s work in a broader social justice context, which store staff and volunteers expect.

Originality/value

At a time of increasing dialogue about alternative value systems that expand notions of economic worth, the fair-trade movement offers a useful model for one attempt to work within the market system to ameliorate its damages. Understanding how one organization negotiates its own competing value systems can provide useful perspective on other revaluation projects.

Details

Anthropological Considerations of Production, Exchange, Vending and Tourism
Type: Book
ISBN: 978-1-78743-194-2

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Article

Sandra Cohen and Ioanna Malkogianni

This study analyses the engagement of Greek municipalities in earnings management activities through the manipulation of their accrual accounts. It aims at identifying…

Abstract

Purpose

This study analyses the engagement of Greek municipalities in earnings management activities through the manipulation of their accrual accounts. It aims at identifying whether discretionary accruals are associated with certain financial sustainability measures calculated through financial statement numbers.

Design/methodology/approach

To test the hypotheses, the annual financial data of Greek municipalities for the period 2011–2018 are used. The final sample corresponds to an unbalanced panel data sample that includes 1,565 yearly observations. Total accruals and discretionary accruals modelling are based both on the aggregate Jones model and the modified Jones model.

Findings

The findings provide evidence that Greek municipalities engage in earnings management practices through the manipulation of accruals. Moreover, there is corroborative evidence that financial sustainability indicators, such as indebtedness, liquidity and efficiency ratios, are related to the magnitude of earnings management, while earnings management behaviour during the year preceding the municipal elections is more intense.

Originality/value

The paper expands the literature in earnings management in local governments by analysing the relation of financial sustainability indicators to this behaviour.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

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Article

Jorge Andrés Muñoz Mendoza, Carmen Lissette Veloso Ramos, Sandra María Sepúlveda Yelpo, Carlos Leandro Delgado Fuentealba and Rodrigo Alberto Fuentes-Solís

The purpose of this article is to analyze the effects of accruals-based earnings management (AEM), International Financial Reporting Standard (IFRS) adoption and stock…

Abstract

Purpose

The purpose of this article is to analyze the effects of accruals-based earnings management (AEM), International Financial Reporting Standard (IFRS) adoption and stock market integration for firms that belong to Latin-American Integrated Market (MILA).

Design/methodology/approach

The GMM estimator was used according to Arellano and Bover (1995) for panel data on a sample of 478 non-financial companies between 2000 and 2016. Multilevel mixed models was used for the robustness analysis.

Findings

AEM practices significantly and dynamically reduce agency costs. This result suggests companies use positive discretionary accruals to hide true agency costs and avoid shareholders monitoring, while negative discretionary accruals are ways to expropriate wealth and increase agency costs. This result implies that firms use AEM as a predetermined strategy to weaken corporate governance. The IFRS adoption and MILA implementation reduced agency costs. However, only IFRS adoption had the capability to mitigate the effects of AEM on agency costs.

Originality/value

These results reveal AEM constitutes a practice that managers use to weaken firms’ corporate governance and expropriate wealth from shareholders. These practices have effects at short-run and long-run. However, the IFRS adoption and market integration represented by MILA are mitigating factors for agency costs. These results have relevant implications for firms’ corporate governance because they guide investors and shareholders to strengthen corporate control and monitoring on business decision-making. These results also are relevant to policymakers because they orient the financial policies design to strengthen the benefits of IFRS and MILA.

Details

Baltic Journal of Management, vol. 16 no. 2
Type: Research Article
ISSN: 1746-5265

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Book part

Steve McDonald, Amanda K. Damarin, Jenelle Lawhorne and Annika Wilcox

The Internet and social media have fundamentally transformed the ways in which individuals find jobs. Relatively little is known about how demand-side market actors use…

Abstract

The Internet and social media have fundamentally transformed the ways in which individuals find jobs. Relatively little is known about how demand-side market actors use online information and the implications for social stratification and mobility. This study provides an in-depth exploration of the online recruitment strategies pursued by human resource (HR) professionals. Qualitative interviews with 61 HR recruiters in two southern US metro areas reveal two distinct patterns in how they use Internet resources to fill jobs. For low and general skill work, they post advertisements to online job boards (e.g., Monster and CareerBuilder) with massive audiences of job seekers. By contrast, for high-skill or supervisory positions, they use LinkedIn to target passive candidates – employed individuals who are not looking for work but might be willing to change jobs. Although there are some intermediate practices, the overall picture is one of an increasingly bifurcated “winner-take-all” labor market in which recruiters focus their efforts on poaching specialized superstar talent (“purple squirrels”) from the ranks of the currently employed, while active job seekers are relegated to the hyper-competitive and impersonal “black hole” of the online job boards.

Details

Work and Labor in the Digital Age
Type: Book
ISBN: 978-1-78973-585-7

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Article

Susan Healy

This article describes the process of producing ISO 15489 Records Management, and explores some of the professional and other issues that arose for consideration at an…

Abstract

This article describes the process of producing ISO 15489 Records Management, and explores some of the professional and other issues that arose for consideration at an international level. It concludes by identifying some of the benefits of the Standard for records management in the UK.

Details

Records Management Journal, vol. 11 no. 3
Type: Research Article
ISSN: 0956-5698

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Article

Helen Woolnough, Sandra Fielden, Sarah Crozier and Carianne Hunt

The purpose of this paper is to present a longitudinal, qualitative study exploring changes in the attributional constructions of sense-making in the perceptions and lived…

Abstract

Purpose

The purpose of this paper is to present a longitudinal, qualitative study exploring changes in the attributional constructions of sense-making in the perceptions and lived experiences of the glass-ceiling among a cohort of female mental health nurses in the National Health Service who participated in a 12-month multi-faceted career and leadership development pilot programme compared to a matched control group.

Design/methodology/approach

The authors interviewed 27 female mental health nurses in the UK who participated in a multi-faceted development programme specifically designed to support female nurses secure career advancement and 27 members of a matched control group who did not experience the programme. Participants engaged in semi-structured telephone interviews at three separate time points (six months apart) over a 12-month period.

Findings

Programme participants differed in their attributional constructions of sense-making in relation to the glass-ceiling over time compared to the matched control group, e.g., triggering understandings and awakenings and re-evaluating the glass-ceiling above when promoted. Findings are used to theorise about the glass-ceiling as a concept that shifts and changes over time as a function of experience.

Practical implications

Practical implications include important organisational outcomes in relation to fostering the career advancement and retention of talented female leaders at all career stages.

Originality/value

The authors present the first known longitudinal, qualitative study to explore changes in attributional constructions of sense-making in perceptions and experiences of the glass-ceiling among female nurses over time compared to a matched control group.

Details

Journal of Managerial Psychology, vol. 34 no. 2
Type: Research Article
ISSN: 0268-3946

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Article

Suzanne Young, Timothy Bartram, Pauline Stanton and Sandra G. Leggat

This paper aims to explore the attitudes of managers and employees to high performance work practices (HPWS) in a medium sized rural Australian hospital.

Abstract

Purpose

This paper aims to explore the attitudes of managers and employees to high performance work practices (HPWS) in a medium sized rural Australian hospital.

Design/methodology/approach

The study consists of two stages. Stage one involved a qualitative investigation consisting of interviews and focus group sessions with senior, middle and line management at the hospital. Bowen and Ostroff's framework was used to examine how strategic HRM was understood, interpreted and operationalised across the management hierarchy. Stage one investigates the views of managers concerning the implementation of strategic HRM/ HPWS. Stage two consisted of a questionnaire administered to all hospital employees. The mediation effects of social identification on the relationship between high performance work systems and affective commitment and job satisfaction are examined. The purpose of stage two was to investigate the views and effects of SHRM/HPWS on employees. It should be noted that HPWS and strategic HRM are used inter‐changeably in this paper.

Findings

At the management level the importance of distinctiveness, consistency and consensus in the interpretation of strategic HRM/HPWS practices across the organization was discovered. Findings indicate that social identification mediates the relationship between HPWS and affective commitment and also mediates the relationship between HPWS and job satisfaction.

Practical implications

High performance work systems may play a crucial role facilitating social identification at the unit level. Such practices and management support is likely to provide benefits in terms of high performing committed employees.

Originality/value

The paper argues that team leaders and managers play a key role in building social identification within the team and that organizations need to understand this role and provide recognition, reward, education and support to their middle and lower managers.

Details

Journal of Health Organization and Management, vol. 24 no. 2
Type: Research Article
ISSN: 1477-7266

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Article

Sandra Cohen, Marco Bisogno and Ioanna Malkogianni

The purpose of this paper is to examine earnings management practices in local governments (LGs). The implementation of accrual accounting in LGs opens the way for…

Abstract

Purpose

The purpose of this paper is to examine earnings management practices in local governments (LGs). The implementation of accrual accounting in LGs opens the way for empirical research on the topic, as reporting high surpluses or high deficits can be negatively interpreted by the central government, monitoring authorities, citizens and political opponents. According to public choice theory, the conflicting interests between politicians, who pursue re-election, and voters, who observe politicians’ actions to assess their alignment with social welfare, create fertile ground for earnings management practices.

Design/methodology/approach

The study calculates discretionary accruals, by using the Jones (1991) model, and relates them to several political variables. It employs a large sample of Greek and Italian LGs. The Greek database covers the period from 2002 to 2015 with about 4,300 observations, and the Italian database includes the period from 2008 to 2015 with about 1,130 observations.

Findings

The findings from the analysis give evidence that LGs engage in earnings management. The principal factor is the electoral cycle, as earnings management seems to be greater when the mayor is re-elected than when the mayor is elected for the first time. Furthermore, the period before elections create conditions that cultivate earnings management attitudes.

Research limitations/implications

Previous studies have principally investigated earnings management in the private sector. Considering that many public-sector entities have implemented accrual accounting systems, this study intends to examine earnings management behaviour at the LG level, providing interesting findings for researchers and policy makers.

Practical implications

A better understanding of the political factors and the financial conditions, which act as obstacles or facilitators, should work hand in hand with the accounting reforms. The usefulness of financial statements for decision making and control presupposes that they are of high quality, an attribute that can be impaired by earnings management.

Originality/value

This study investigates the influence of political factors on earnings management behaviour in public-sector contexts where self-interest and accountability pressures coexist.

Details

Journal of Applied Accounting Research, vol. 20 no. 3
Type: Research Article
ISSN: 0967-5426

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Article

Sandra Cohen and Sotirios Karatzimas

This paper aims to provide an assessment of the decision-usefulness and quality of governmental financial reports in Greece under the recently adopted modified-cash basis…

Abstract

Purpose

This paper aims to provide an assessment of the decision-usefulness and quality of governmental financial reports in Greece under the recently adopted modified-cash basis. The evaluation is performed within the wider debate regarding the actual benefits of a transition toward an accounting paradigm that lies closer to accrual accounting as the Greek modified-cash basis borrows several accrual characteristics.

Design/methodology/approach

The transition to modified accruals is analyzed through the prism of the new institutional theory. The approach adopted builds on the characteristics of the accounting information pertaining to the conceptual frameworks of public and private sector accounting standard setting bodies. The assessment is conducted on the basis of the perceptions of public sector financial information users on a Web-based questionnaire.

Findings

The findings provide empirical evidence, albeit of moderate magnitude, in favor of the benefits associated with a move to full accruals.

Originality/value

The study moves the debate on the merits of accounting systems’ changes toward the worldwide witnessed trajectory a step forward by providing practical evidence on the matter.

Details

Meditari Accountancy Research, vol. 25 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

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