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  • 2000-2004  (10)
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Publisher
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Year
  • 1
    Electronic Resource
    Electronic Resource
    Are women "better" than men?: Personality differences and expatriate selection (2003)
    Bradford : Emerald
    Journal of managerial psychology 18 (2003), S. 229-243 
    Details
    ISSN: 0268-3946
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Psychology , Economics
    Notes: Using data from 1,080 study participants, this study simulates a hiring scenario in which personality measures are used to screen candidates for a hypothetical expatriate (expat) position. On the basis of recent research indicating that selected "big five" personality variables are related to expat assignment success, an expatriate composite score was computed-based on NEO personality inventory and Hogan personality inventory scale scores. Across these two personality instruments, four samples, and eight selection ratios, a greater proportion of women versus men are consistently "selected". Statistical tests confirm that the use of personality criteria results in gender being significantly associated with selection outcomes. These results are consistent with arguments that women are dispositionally advantaged with respect to international assignments. These findings contrast sharply with extant evidence indicating that women hold relatively few expat positions.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02683940310465243
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  • 2
    Electronic Resource
    Electronic Resource
    Intellectual capital: Australian annual reporting practices (2000)
    Bingley : Emerald
    Journal of intellectual capital 1 (2000), S. 241-251 
    Details
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for reporting intangibles is piecemeal and not widely spread. The outcomes of our exploratory investigation are threefold. First, the key components of intellectual capital are poorly understood, inadequately identified, inefficiently managed, and not reported within a consistent framework when reported at all. Second, the main areas of intellectual capital reporting focus on human resources; technology and intellectual property rights; and organisational and workplace structure. Third, even in an Australian enterprise thought of as "best practice" in this regard, a comprehensive management framework for intellectual capital is yet to be developed, especially for collecting and reporting intellectual capital formation. In conclusion, Australian companies do not compare favourably with several European firms in their ability to measure and report their intellectual capital in the annual report.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/14691930010350800
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  • 3
    Electronic Resource
    Electronic Resource
    Driving privately financed projects in Australia: what makes them tick? (2003)
    Bradford : Emerald
    Accounting, auditing & accountability journal 16 (2003), S. 493-511 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This paper documents the growing dependence of Australian governments on the use of private funding to provide infrastructure and related services to the public. Using a Habermasian framework proposed by Broadbent and Laughlin in 1999 the paper examines their second research question: "what is the nature of PFI and who is regulating its application?" to frame an analysis of the complex relationships between steering media and steering mechanisms in determining the operation of privately financed projects (PFP) in Australia. A secondary, but related concern is to explore the linkages between the macro-economic policy debates that gave rise to PFP and their implications for the micro-organisational control issues. The debate about whether or not PFP are a response by governments to macro economic pressures remains unresolved. Similarly, there is evidence that governments are not as successful as private-sector consortia at identifying and shifting risk and, therefore, at achieving value-for-money. Ultimate PFP outcomes depend on two factors: broad policy parameters established by governments (steering mechanisms) either discreetly, or through other appointed steering media; and execution at the micro or organisational level, that is, on the decisions and actions taken by a variety of actors interfacing with PFP.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570310482354
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  • 4
    Electronic Resource
    Electronic Resource
    Diversity and AAAJ: interdisciplinary perspectives on accounting, auditing and accountability (2004)
    Bradford : Emerald
    Accounting, auditing & accountability journal 17 (2004), S. 7-16 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Addresses the Accounting, Auditing & Accountability Journal's actions and issues of concern to the accounting academic community and describes some interdisplinary perspectives on accounting, auditing and accountability (IPAAA). Concludes that the IPAAA movement has clearly arrived in the accounting discipline and has firmly established its place in the international scholarly community.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570410525184
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  • 5
    Electronic Resource
    Electronic Resource
    Sunrise in the knowledge economy: Managing, measuring and reporting intellectual capital (2001)
    Bradford : Emerald
    Accounting, auditing & accountability journal 14 (2001), S. 365-384 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: There are two aims of this introductory article: first, to draw attention to the gaps in the research literature; and second to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. Suggests that critical and social accounting academics have a vital role to play in making visible a number of important social issues that stem from understanding better the value of intellectual capital within both organisations and the wider social fabric. Also looks to possible new ways of accounting for intangibles within public and private sector organisations.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/EUM0000000005869
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  • 6
    Electronic Resource
    Electronic Resource
    Intellectual capital literature review: Measurement, reporting and management (2000)
    Bingley : Emerald
    Journal of intellectual capital 1 (2000), S. 155-176 
    Details
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The rise of the "new economy", one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological developments in a manner previously unknown and largely unforeseen. Whether these developments are viewed through the filter of the information society, the knowledge-based economy, the network society, or innovation, there is much to support the assertion that IC is instrumental in the determination of enterprise value and national economic performance. First, we seek to review some of the most significant extant literature on intellectual capital and its developed path. The emphasis is on important theoretical and empirical contributions relating to the measurement and reporting of intellectual capital. The second part of this paper identifies possible future research issues into the nature, impact and value of intellectual management and reporting.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/14691930010348731
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  • 7
    Electronic Resource
    Electronic Resource
    Intangibles and the transparent enterprise: new strands of knowledge (2003)
    Bingley : Emerald
    Journal of intellectual capital 4 (2003), S. 429-440 
    Details
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Examines the new challenges that have been posed by the information society and the new demands posed on management. The term "knowledge-based economy" has become universal, the rules of business are being rewitten and the industrial era enterprise models are no longer adequate to meet the dynamic condition of a changing world market. Companies have become aware of the importance of managing the external communication since this issue is considered important for the company's ability to generate value. Various studies of investors and analysts' request for information indicate a substantial difference between the amount of information found in companies' annual reports and the type of information demanded by the market. The articles in this special edition of Journal of Intellectual Capital represent main current research activities into the area of intellectual capital (IC) in Europe and also Australia. The articles represent the wide scope of research that is being carried out in the expansive field of the measurement, analysis and management of IC.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/14691930310504491
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  • 8
    Electronic Resource
    Electronic Resource
    The management, measurement and the reporting of intellectual capital (2001)
    Bingley : Emerald
    Journal of intellectual capital 2 (2001), S. 27-41 
    Details
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The rise of the "new economy", one principally driven by information and knowledge, international competitiveness and changing patterns of interpersonal activities is attributed to the increased prominence of intellectual capital (IC) as a management and research topic. There is indeed much to support the assertion that IC in the new century will be instrumental in the determination of enterprise value and national economic performance. Stemming from this awareness of the value of know-how is a drive to establish new metrics that can be used to record and report the value attributable to knowledge within an organisation. The task has been given impetus by the fact that early work appearing in the accounting financial reports of Swedish companies involves the application of non-financial metrics and focuses on intangible assets. This represents a significant departure from traditional financial and management accounting orthodoxy.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/14691930110380473
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  • 9
    Electronic Resource
    Electronic Resource
    Mapping stakeholder perceptions for a third sector organization (2003)
    Bingley : Emerald
    Journal of intellectual capital 4 (2003), S. 505-527 
    Details
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Few authors have examined the intellectual capital of non-profit organizations or discussed their strategic management in terms of intangibles. The Australian Red Cross Blood Service (ARCBS), a third sector organization, is the subject of this study. The purpose of the study is to better understand the value dimensions of the ARCBS from an external stakeholder perspective. Outcomes include the creation of a value hierarchy, inclusive of the views of 11 stakeholder groups. The results show overall agreement amongst stakeholders about the four most highly valued key performance areas (KPAs) of ARCBS (safe product, product sufficiency, donor and volunteer management and public confidence). However, there were many differences between different stakeholder groups in their perceptions of the relative importance of the nine KPAs and their constituent attributes. As a result of the study ARCBS has a basis to manage strategy, organizational performance and communication with stakeholders.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/14691930310504536
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  • 10
    Electronic Resource
    Electronic Resource
    Managing orphan knowledge: current Australasian best practice (2001)
    Bingley : Emerald
    Journal of intellectual capital 2 (2001), S. 384-397 
    Details
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: To date, managing intellectual capital has focussed on maximising possibilities to create knowledge, while minimising chances of losing knowledge. However, effective intellectual capital management should consider another dimension: orphan knowledge. Orphan knowledge relates to questions such as: Do organisations "unlearn" things or forget things and repeat past mistakes? Do some organisations unnecessarily duplicate equivalent activities within different areas of the organisation? If orphan knowledge exists, then organisations need to understand their potential for creating orphan knowledge. This paper defines orphan knowledge, and provides evidence of its potential by developing various scenarios and relating case-study analysis from a sample of Australasian organisations. Indications are that even in organisations considered current "best practice" in managing intellectual capital, there is a medium to high potential for orphan knowledge to be created. Future research will determine whether different knowledge types, namely explicit versus tacit knowledge, have differing potentials for knowledge orphaning. Further research will consider the chief knowledge officer's role in preventing and recovering organisation orphan knowledge.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/14691930110409679
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