Buzz-words in business and management studies

The paper presents a theory of the use of buzz-words in academic discourse. It uses economic principles to analyse the incentives to innovate new buzz words and to use existing buzz-words promoted by other people. It argues that the lack of a credible dominant intellectual elite in business studies, combined with the rapid growth of academic employment in business schools, has stimulated an inefficient proliferation of buzz-words in management studies. It argues that this proliferatilon of buzz-words is in danger of bringing the field of study into disrepute.

Ethics education in management accounting studies: evidence from business schools in Ghana

Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting profession as a whole, the growing number of corporate failures has created a credibility crisis that requires a deliberate intervention to mitigate. If this is not addressed sooner, the accounting profession stands the risk of losing relevance. Scholarship on ethical issues in accounting practice have either focused mostly on financial accounting or have sought to combine ethical issues for financial and management accounting. Various arguments have been made in recent times of the need to treat ethical issues in behavioural studies as context-specific and therefore separate ethical considerations in management accounting from financial accounting. This study adopts an approach, following various literature, that effective ethics education can help practitioners deal appropriately with ethical issues at the work place, and explores students’ and faculty members’perceptions on current practices in ethics education. As expected, faculty and students differ significantly on a wide range of issues on ethics education in management accounting. Based on the insights provided from this study, appropriate recommendations have been made to improve ethics education in management accounting.

Part-time employment within the Swedish retail business : – A study of part-time employment from a management perspective

Research question: How has the presence of PT employees affected the role of managers in the Swedish food retail business? Research purpose: The purpose of this paper was to describe the change that accompanies part-time employment from a management perspective, and particularly, describe how the presence of part-time employment has influenced the role of the manager within the Swedish food retail business. Conceptual framework: The main focused in this chapter is directed towards the role of managers. The basis of the conceptual framework consist of the model developed by Mintzberg including the ten managerial roles and Quinn's eight leadership roles and how the presence of PT employments might affect these roles. Methodology: In this paper, the authors adopted a qualitative design and used narrative inquiry as a research strategy in order to gain a deep understanding of the context. Semi- structured interviews have been collected through a self-selection sampling and the total number of participants was ten. Conclusions: Based on the findings of this paper the presence of PT employees have not influenced and changed the role of managers. The changes that have influenced and caused the change of the role of the managers constitutes of the increased workload, the delegations of tasks and responsibilities, changed positions, the change of the organisational structure of the individual store, and the increased workforce.

Management and business issues for B2B eCommerce implementation

Until recently little research had been undertaken into the process of eCommerce implementation, especially in relation to the implementation of business-to-business (B2B) relationships. Given the complexity of this process we have, in this paper, endeavoured to contribute to what we perceive as a gap in the body of theory surrounding the implementation process in the extant business-to-business literature. We describe the findings of a series of multiple case studies comprising ten major Australian eCommerce initiators. In addition to confirming our earlier finding of the importance of nontechnical factors for the success of the implementation process we also present, through our case studies, the various management and business issues associated with the success or otherwise of B2B eCommerce implementation.

E-business security management for Australian micro SMEs - a case study

Small and Medium Business Enterprises (SMEs) make a significant contribution to the economic viability of the Australian economy. The benefits of performing business in an on-line environment has been realised by Australian SMEs as the use of the Internet for performing business activities both with consumers and other businesses continues to increase. The findings of an empirical study and other evidence available indicate the uptake and advancement of performing e-business activities shall be dependent on two key complementary elements: first, the ability of Australian SMEs to secure their e-business systems; and second, the availability of an approach to recommend a practical e-business security management strategy. This paper presents the results of a case study which applied a previously developed methodology to a micro SME e-business system. The purpose was to validate the ability of the Australian Small to Medium Enterprise E-business Security Methodology (ASME-EBSM) to provide an effective security management strategy for Australian SMEs. The outcome demonstrated that this approach was both feasible and realistic for providing recommendations to secure the e-business activities performed and to protect the micro SME e-business system.

E-business security management for Australian small SMEs - a case study

Small and Medium sized Enterprises (SMEs) play an important role within the Australian economy. There is a strong business case for Australian SMEs to be involved in e-business, which has been realised as the use of the Internet for performing business activities continues to increase. The evidence available indicates the uptake and advancement of performing e-business activities shall be dependent on the ability of Australian SMEs to secure their e-business systems. This paper presents the results of a case study, which applied a previously developed methodology to a small SME e-business system. The purpose was to validate the ability of the Australian Small to Medium Enterprise E-business Security Methodology (ASME-EBSM) to provide an effective security management strategy for Australian SMEs. The outcome demonstrated that this approach was both feasible and realistic for providing recommendations to secure the e-business activities performed and to protect the small SME e-business system.

The serendipity of leadership effectiveness in management and business practices

Purpose – The objective of this paper is to conceptualize the serendipity of leadership effectiveness in management and business practices. The term “serendipity” is defined as the mix of leadership effectiveness by accident and sagacity in management and business practices.
Design/methodology/approach – The paper provides a conceptual discussion of the serendipity of leadership effectiveness in management and business practices.
Findings – This paper contributes a number of models and a matrix that are introduced to address the underlying criteria of the cause-effect relationship between leadership effectiveness and organizational achievements.
Research limitations/implications – This paper challenges the idealistic picture that flourishes in the management literature and in management practice of the direct, positive impact of leadership on prosperous management and business practices. In fact, it reinforces and underpins the critical or sceptical views of leadership effectiveness raised in the literature.
Practical implications – Normally, views of organizational achievements are based on the assumption that contextual, timely and skilful precisions in leadership effectiveness are high. Shareholders and stakeholders may benefit from a thorough examination of these issues in organizational achievements. It would not be surprising to find that leadership effectiveness in management and business practices to a minor or major extent is derived from pure luck and coincidence in contextual and timely precisions: right place, right time. This means that such leadership effectiveness may be based on serendipity rather than skilfulness in terms of organizational achievements.
Originality/value – The authors contend that the term “serendipity” contributes to enhance the ongoing discussion in the literature of the link between leadership effectiveness and organizational achievements. It also provides a fundament of understanding, explanation and prediction of leadership effectiveness in management and business practices.

Business to employee (B2E) e-business model : service to employees or organisational management?

This paper is a discussion of the B2E e-business model from the perspectives of employee services and organisational management. It includes literature to support B2E as employee services and organisational management with benefits to both. Intranets and portals are technologies supporting the implementation of the B2E e-business model which are also discussed. A case study is included to understand the application of the B2E model in a large organisation. Case study analysis indicates that the B2E e-business model is a service to the employees, however, these services are to support organisational efficiencies.

Toward a synergy between simulation and knowledge management for business intelligence

The adoption of simulation as a powerful enabling method for knowledge management is hampered by the relatively high cost of model construction and maintenance. A two-step procedure, based on a divide and conquer strategy, is proposed in this paper. First, a simulation program is partitioned based on a reinterpretation of the model-view-controller architecture. Individual parts are then connected, in terms of abstraction, to guard against possible changes that resulted from shifting user requirements. We explore the applicability of these design principles through a detailed discussion of an industry case study. The knowledge-based perspective guides the design of architecture to accommodate the need of emulation without compromising the integrity of the simulation program. The synergy between simulation and a knowledge management perspective, as shown in the case study, has the potential to achieve the objectives of rapid development of models, with low maintenance cost. This could, in turn, facilitate an extension of the use of simulation in the knowledge management domain.