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While the idea of control packages goes back to the early 1980s, empirical management accounting researchers have been reluctant to examine this broader view of management control. Past research has addressed the use of management control for the organization as a whole, as well as for specific objects of control. While those objects of control typically involve information available for internal uses, we do not know much about the role of management control when the object of control is comprised of information intended to be disclosed outside the organization. This study aims to examine the role of a control package to manage web-based corporate reporting. More specifically, this study aims to examine the antecedents and consequences of a management control package related to web site content. The results suggest that perceived environmental uncertainty and stakeholder orientation are key factors that influence the extent of use of the management control package. Moreover, the extent of use of a management control package is associated with the quality of web site content but not the quantity of information disclosed.

The purpose of this paper is to analyze the environmental management policies and practices of the top 50 hotel companies as disclosed on their corporate web sites.

This study employed content analysis to review the web sites of the top 50 hotel companies as defined herein.

Only 46 per cent of the selected hotel companies used web pages to post information related to environmental issues on their public web sites. The web pages of Wyndham, IHG, Accor, Whitbread, Hyatt, Rezidor, Sol Melia, TUI, and Scandic featured more revealing environmental information than that posted by other companies, which indicated their environmental commitment and engagement. The results of content analysis identified 12 major environmental focus areas in which the sample hotel companies engaged.

The findings on environmental policies and practices are limited to the environmental information featured on the web sites of the top 50 hotel companies. Some of these companies may have established environmental policies or initiated environmental programs not disseminated on their web sites. In addition, web page information can be changed at any time, and the findings of this study are based upon a snapshot of the web sites as of March 2010.

This study establishes a benchmark of the dissemination of environmental information on the internet by leading hotels, and provides a preliminary picture of environmental initiatives and engagement among these top hotel companies. The information generated from this study can serve as a guide for hotels that would like to engage in an environmental management program. This study also provides a source of information for hotels that would like to develop environmental web sites to demonstrate their environmental commitment to their stakeholders.

Information concerning the content of environmental information disseminated on the web sites of large hotel companies is sparse. Consequently, this study aims to provide a snapshot of where the hotel industry is with regard to on‐line environmental disclosure and related environmental policies and practices.

As the volume of publishing on the Internet grows, there is a need to provide better access to management resources on the World Wide Web. This article describes how information researchers at the Institute of Management in the UK, compiled a directory of management Web sites called Management Link. The whole process is covered, from searching for relevant sites to arranging them in categories and laying out the Management Link Web pages. Attention is also given to publicising the directory and setting up a monitoring programme to ensure that Management Link remains current.

This article studies the experience of Web site use within the local level of government in Spain. It presents an empirical study supported by direct observation of the Web sites of all local councils in two Spanish regions, the Basque Country and Madrid, and it provides primary data about dimensions and indicators that measure their orientation to the citizens. Results confirm a preliminary level of Web site use, which means information prevalence over interaction, unidirectional relations over transactions online, and lacks in Web site management and style design. Finally, it discusses the impact of these results addressing our theoretical framework, including questions for future analysis about relations with new public management reform and local e‐government.

In the hotel industry today, web site marketing and third party distribution metrics are of critical importance in understanding the effectiveness of hotel revenue management objectives. The purpose of this paper is to propose a new model which tests hotel web‐effectiveness using the following variables: reach, content, consistency and price parity (RCO2P).

For the current RCO2P study, the hotel sample was broken down into two segment groupings of five hotels: luxury; and upper‐upscale. The ten full‐service hotels were monitored over a 90‐day period using room rate quotations and ordinal values across 14 dimensions based on three pre‐selected arrival dates.

Results of the RCO2P study indicated preferential display sequencing emerged as a significant factor in the reach category among all hotel properties reviewed. Only six of ten properties were measured as having achieved optimal web‐effectiveness, while poor price‐parity competency reflected the most situation‐critical performance among sampled hotel properties.

International comparative research methodologies were examined and determined to be effective models of certain hotel web‐effectiveness dimensions; however, a comprehensive hotel web‐effectiveness measurement model is still lacking which can better inform hotel industry executives. Therefore, future research should incorporate a best practice research approach combining the current RCO2P study elements with other web‐effectiveness measurement criteria based on the collective best practices identified among the research studies reviewed.

Examines a major departmental reorganization within UNLV’s Lied Library, using the concept of knowledge access management as its basis. The establishment of the Knowledge Access Management (KAM) Division, comprising the Cataloging Department, the Systems Department, and the Web Maintenance/Digital Projects Unit, is discussed. The Cataloging Department’s strategic vision is examined, along with an extensive description of the redesign of the new Lied Library’s Web site.

The volume of digital content available on the World Wide Web has increased dramatically over the past six years. Some form of Web content management (WCM) system is becoming essential for organisations with a significant Web presence as the volume of content continues to proliferate. WCM systems have evolved rapidly from the basic HTML editors of six years ago, to the sophisticated content production and publishing tools available today. This paper presents a WCM hierarchy, examines the underlying Web content management lifecycle, and identifies the key market trends for WCM systems.

This study aims to examine the influence on the intensity of web site innovation of the extent and depth of the relationship between a fundraising charitable organisation and its external web site developer, and to evaluate the factors that modify this relationship.

Heads of fundraising in 166 UK charities known to employ the services of outside web site developers completed a questionnaire concerning, inter alia, the frequencies, durations, natures and degrees of closeness of their interactions with these firms, the characteristics of their charities' internal knowledge management systems, the levels of the user interface complexity of their organisations' web sites, and how they searched for fresh ideas for web site improvement. Responses to these queries were then linked to the intensities of the innovation generation activities of the sample organisations and hence to the extents of their satisfaction with their web sites' performances.

The magnitude and depth of charity‐developer interactions significantly affected the intensity of web site innovation generation. This connection was significantly moderated by the importance of the charity as a client of the web site development firm. Certain other variables significantly influenced the intensity of innovation generation.

Less than a majority of the sampling frame (30 per cent) participated in the study. Further research is required to establish why a number of variables that previous literature in the general innovation generation field has found to impact on innovation intensity (user interface complexity, for example) failed to attain significance in the fundraising charity context.

Charity fundraisers need to appreciate that the effective management of relationships with their web site developers is crucial for facilitating web site innovation and performance.

This research is the first to investigate the determinants of the web site innovation activities of charitable organisations, and to compare the conclusions of prior studies of general innovation generation with outcomes pertaining specifically to web site innovation.

This study aims to provide competitive e‐tailing strategies for fair trade organizations using a benchmarking approach.

A coding guide was developed to obtain information available on 28 fair trade web sites and 28 commercial web sites focusing on company information, product information, distribution channels, customer service, and web site structure/media service.

Results revealed several evidences that fair trade organizations presented limited information online, compared with commercial organizations.

Fewer commercial retailers benchmarked in the study sold handicrafts, compared with fair trade organizations. Discrepancies in the proportion of products carried by each organization may result in limited generalization of the findings across product categories.

Through benchmarking against profit‐making business leaders, fair trade organizations would be able to evaluate strengths and weaknesses for their current online business operations and explore opportunities and improvement in web site management.

This paper provides valuable managerial implications for fair trade organizations focusing on web site operations. Information availability and strategic web site management can attract customers to make purchases on fair trade web sites and, in turn, enable organizations to sustain and grow in the competitive marketplace.

The purpose of this paper is to present longitudinal data on the accessibility of 56 North American academic library web sites, as well as insights into the connection between accessibility and certain design methods and technologies.

Bobby 3.1.1 was used to evaluate compliance with the Web Content Accessibility Guidelines 1.0. Also studied were the main method of page layout (CSS versus HTML tables), whether a content management system was used, and whether skip‐navigation links were employed.

The percentage of Bobby‐approved pages has remained consistent around 60 per cent in 2010 and 2012. However, the percentage of errors per page, a metric more sensitive to the pervasiveness of accessibility barriers, has steadily and significantly decreased. Sites whose layouts are built with cascading style sheets have fewer errors per page than those that use tables for layout. Sites that use a CMS have considerably higher percentages of approved pages and fewer errors per page than sites that are not built with a CMS.

The principal tool used, Bobby 3.1.1, is capable of detecting only a subset of accessible design principles. Future studies should examine compliance with the newer WCAG 2.0 guidelines.

The use of a content management system may have a positive impact on accessibility. While this study reveals some promising trends, more education and continued advocacy is needed to increase web accessibility at libraries.

This is the only study that provides up‐to‐date trend information about the accessibility of a broader set of academic library web sites (a set not limited to one state) over an extended time period. It is also the only accessibility study comparing academic library web sites that use a content management system to those that do not.