Management control systems and effectiveness of knowledge sharing

Numerous empirical studies on knowledge management have examined the relative effectiveness of various enablers, such as organizational structure (Bennett and Gabriel, 1999; Gold et aI., 2001), technology (Gold et aI., 2001; O'Dell and Grayson, 1998), culture (DeLong and Fahey, 2000; Gupta and Govindarajan, 2000), managerial system (Nonaka, 1994; Sveiby, 1997) and strategy (Bierly and Chakrabarti, 1996; Holsapple and Joshi, 2001) on knowledge creation and sharing in organizations. Little research has focused on the role of management control systems (MCS) in facilitating knowledge sharing in knowledge-intensive firms (Ditillo, 2004). This study examines how the interactive use of management control systems (MCS) could facilitate the different modes of knowledge sharing among accounting professionals in Malaysia. Based on Nonaka's (1994) knowledge sharing mode, this study found a highly significant relationship between an interactive use of MCS and knowledge sharing to suggest that a more open, less fmancial-oriented and more interactive type of MCS tends to interlink and underpin organizational social process which is the central part of the knowledge sharing process. While professional accountants are generally keen to gain access to knowledge databases to source for possible task solutions, they are generally hesitant to share their tacit knowledge by transforming that knowledge into explicit form. The fmding suggests that there may be cultural-related factors that inhibit sharing of one's tacit knowledge totally and completely.

Effectiveness of Liechtenstein entities to prevent the application of Australian income tax attribution regimes

Analyses the most common structures of Liechtenstein. The Anstalt, Stiftung, Trust, Business Trust and Company are described and the taxation consequences for an Australian investor considered. The analysis covers the CFC, FIF, transferor trust, deemed entitlement and anti-avoidance rules in Australian income tax law.

Effectiveness of an HIV / AIDS prevention approach across three countries

The study examined the effectiveness of one community based HIV / AIDS prevention approach, Community Counselling, in PNG, India and Zambia. Results indicated the three countries differed along cultural dimensions. Differences on behaviour, attitude, knowledge and risk perceptions associated with HIV / AIDS were noted within each country that reflected exposure to the approach. The professional portfolio examines the curent situations in which cultural guidelines have been developed to assist clinicians in considering indigenous cultural differences in increasingly multicultural societies. Four case studies are presented in which aspects of these issues are identified and discussed.

The effectiveness of graphical authentication

This research tested the effectiveness of a graphical approach to passwords. A field-experiment, in which graphical passwords were used by 185 subjects, helped to evaluate the approach. It was found that although graphical passwords were successfully used to authenticate useres, more work is required to ensure they are more usable.

Implementation strategies and effectiveness of nutritional messages for improving health

There are missed opportunities for General Practitioners to assist overweight patients with dietary and exercise weight management and additional assistance may be required. An online weight loss program has potential, although no difference in weight loss was observed whether the participants received exercise advice only or exercise plus dietary advice.

Crash landing at INSEAD : initiating a grounded theory of the pedagogical effectiveness of simulation games for teaching aspects of entrepreneurship

A practical teaching difficulty arising in a conducive environment provided opportunity to turn the particular problem into a case study with generic implications. Little research has been conducted on the use or effectiveness of simulation games for teaching entrepreneurship. In the context of established literature critiquing the effectiveness of simulation games as teaching devices in managerial contexts and at a point where problems in using a simulation game as part of entrepreneurship course became evident, the authors designed and executed a single-case research project to generate initial theoretical propositions about the pedagogical effectiveness of simulation games for teaching various concepts and aspects of entrepreneurship. The case analysed the perceived learning environment created when the Sky-High simulation was played by 41 MBA students taking an elective entrepreneurship course at INSEAD. The research design embodied the established methodological principles specified by Yin (1989), for effective case research. Theory building was based upon the grounded-theorizing procedures articulated by Glaser and Strauss (1967). Analysis and synthesis produced a grounded theory, in the form of a normative argument, containing four attribute categories and associated properties required of a simulation game to make it an efficacious teaching device in entrepreneurship contexts. The establishment of this grounded theory has made it both desirable and feasible to contemplate creation of an ISO quality standard for educational simulation games.