The Implementation and Adaptation of the Balanced Scorecard in a Government Agency

Despite considerable progress in understanding the adoption and practice of the Balanced Scorecard (BSC) as a performance management tool in government organisations, how a well‐designed BSC can become a sustainable organisational practice remains under explored and of central importance. Through a qualitative field study carried out within a government agency (Alpha), this paper demonstrates that Alpha's senior management implemented a BSC framework because they believed it would benefit the agency to realise its broader organisational and socio‐economic goals, namely sustainable organisational efficiency and social status. We conclude that an organisation's performance management systems can travel across internal organisational boundaries over time and could be assimilated by organisational actors to become a sustained internal control mechanism in a complex socio‐political setting.     

Unleashing the Power of Networks: Shareholder Activism,Sustainable Development and Corporate Environmental Policy

In recent years, a new trend has emerged in which shareholder activists have formed networks to empower shareholders and magnify shareholder voices. This study explores the structural patterns and effectiveness of shareholder activism networks and shows how those networks affect corporate sustainability policies. We draw upon stakeholder influence theory, stakeholder network management theory and recent studies on activism networks to examine a shareholder activism network formed around environmental issues. The study found that (1) the structure of shareholder activist networks is largely driven by organizational attributes such as organization type, organizations’ human resources, media visibility and history; and (2) activist organizations with high centralities and eigenvector centralities enjoy more efficient results. This study contributes to our understanding of the business responses to shareholder demands on improving environmental performance and paves the way for future research on sustainable development through partnerships with shareholder networks. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

Network analysis of the Caucasus’ image

Destination image is influenced by many factors, including destination promotion materials, the mass media as a general familiarity agent, the perceivers’ own characteristics and even researchers’ methodological choices. To isolate and minimize the impact of research on destination image, different qualitative and quantitative designs and analysis techniques have been utilized. However, no previous study utilized the network analysis technique, which may be useful to reveal a picture of destination image with the interconnections and hidden dynamisms of dimensions as well as its correlates. The present study applies this technique on qualitative data from an online sample of Americans on their perceptions of a relatively remote and unfamiliar destination, the Caucasus region, in order to hone in on the dramatic impact of mass media on destination image. Results revealed networks of meanings with residue of mass media messages about Boston bombing, with some differences among different genders and education levels.     

Linear Programs in Cost Accounting： A Linear Cost Model

This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.     

Spatial Pattern of Tourist Flows Among the Asia-Pacific Countries: An Examination over a Decade

The spatial dimension of tourism provides insights about travel demands and travel flows and helps destinations in planning, development and management. The last decade has witnessed a steady and rapid growth in the Asia-Pacific region's tourism industry, in terms of both inbound and outbound travel. This particular study aimed to: (a) provide information and explore the changes on the nature of travel flows as measured by the tourist arrivals among the Pacific Asia Travel Association (PATA) member countries for the years of 1995 and 2004; (b) assess general propensity to travel among PATA countries using the concepts of Country Potential Generation Index and Gross Travel Propensity; and (c) examine the shift in the past decade in terms of the relative tourism generation power of PATA countries by comparing and contrasting the 1995 and 2004 indices. The results of the study provide an overview of the spatial patterns of travel flows and travel propensity in Pacific Asia region over a 10-year period. The study demonstrates that the functions of travel flows and indices are complementary and provide an informative picture of spatial travel behavior and demand.     

Effects of Gender Differences on Perceptions of Destination Attributes,Motivations, and Travel Values: An Examination of a Nature-Based Resort Destination

This study examines the perceptions of the potential tourist market to a nature-based resort destination from the gendered perspective. The research reveals that significant gender differences exist about the perceived importance of destination attributes and travel values when potential nature tourists consider destination choices. After controlling for demographic and travel behaviour variables, such as age, marital status, education, household income, preference of price quote and length of stay, most gender differences remain significant. In addition, more significant distinctions between men and women are demonstrated after controlling for age and income level. The study provides insights into gendered perceptions of nature-based tourism settings. Specific marketing implications are discussed in an attempt to successfully attract nature tourists and provide a high-quality nature destination experience.     

Causal Ambiguity in Lean Production Implementation in Malaysia

The success of the lean production system in Japan has led other companies to attempt to adopt it. Yet lean production system initiatives have seen a low success rate. This study draws on the theory of causal ambiguity and its role in the transfer of knowledge to argue that causal ambiguity can impede interfirm transfer of knowledge during lean production system implementation. The authors argue that causal ambiguity undermines motivation during lean production system implementation. Several variables are proposed as moderating the relationship. The findings of a survey are presented here.     

Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007

This article uses bibliometric analysis to empirically examine research on business ethics published in a broad set of journals, focused over the period 1988–2007. We consider those journals with an emphasis on accounting. First, we determine the citation frequencies of documents to identify the core articles in accounting research with an ethics focus as well as the contributions of influential fields included in the research sphere of these journals. We also employ document co-citation analysis to analyze the scholarly communication patterns that exist within the realm of the specified articles. Second, we utilize social network analysis tools to profile the centrality features of the co-citation network of these documents.     

Existence of competitive equilibrium under financial constraints and increasing returns

This paper studies a ‘factor cost in advance’ model with increasing returns in production. In the model both partial equilibrium and general equilibrium may exist since working capital of firms limit their input demand. We provide a sufficient condition for the existence of partial equilibrium of a firm operating on a non-convex choice set. Furthermore we establish the existence and uniqueness of competitive equilibrium in the special case of logarithmic utility.     

Determinants of demand for international tourist flows to Turkey

This article describes the development and findings of a set of models used to identify the most important of the following selected variables influencing international tourist flows to Turkey: per capita income; relative prices; relative exchange rate; promotional expenditure (the Turkish Government has invested a substantial amount in promoting foreign tourism) and ‘special events’, eg political unrest. The demand for travel was measured both by the number of tourists, and by the total tourist expenditure. Data were obtained from secondary sources, and analysis was by least squares multiple regression. Income, price and exchange rate were found to be important factors but the impact of promotional expenditure was minimal