Strategic partnerships and the internationalisation process of software SMEs

This research investigates the nature of strategic partnering activities of software SMEs (small-to-medium-sized enterprises), their motivations to engage in strategic partnerships as part of the internationalisation process, the key benefits achieved and the main challenges encountered. It explores managers’ perceptions of partnership activities through a qualitative research methodology focussing on Irish indigenous firms. Findings suggest that strategic partnerships were initiated to take advantage of firm synergy, reputation and credibility advantages. Partnerships also served as an important foreign market entry mechanism allowing firms to accelerate sales cycles and reduce risk in overseas markets. Challenges facing firms included partner selection and issues of control. Directions for further research are highlighted.     

Linking Culture and Ethics: A Comparison of Accountants’ Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts

This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture’s Consequences (Sage Publications, Beverly Hills, CA) 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents (n = 249) from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding accountants to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed.     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Ireland

Abstract

We examine the extent to which International Financial Reporting Standards (IFRSs) are used as a reference point and as a basis for the development of accounting standards in the Republic of Ireland (ROI). In particular, the focus is on accounting standards applicable to entities other than those listed on a regulated EU market. The objective is to provide a deeper understanding of the direct and indirect effect of IFRS on accounting standards applicable predominantly to private companies limited by shares in ROI. We illustrate how the historical links between the UK and ROI continue to influence accounting standards applicable in ROI. The enactment of the Companies (Accounting) Bill 2016 into ROI law will maintain the traditional alignment of UK and ROI accounting regulation, whilst simultaneously bringing into force the remaining aspects of the EU Accounting Directive 2013/34/EU, not currently applicable in ROI.     

Sending Vietnamese Rice Farmers Back to School: Further Evidence on the Impacts of Farmer Field Schools

This study evaluates the impact of farmer field schools (FFS) on knowledge, insecticide use, and yield using a nonconsecutive, two‐year panel data that allows one to control for nonrandom selection. Regression analysis using a difference‐in‐difference approach indicates FFS training did not result in statistically significant impacts on insecticide use and yield over the period of time examined. However, there is some evidence that FFS had an “initial” knowledge impact, but it was not sustained over time. Retraining FFS graduates may be an attractive option to help maintain knowledge and improve performance over time, but we do not find empirical evidence on the effectiveness of this strategy based on a small sample of retrained farmers. La présente étude examine l’impact du programme Champ‐École‐Paysan (CEP) (Farmer Field Schools – FFS) sur l’acquisition des connaissances, l’utilisation d’insecticides et le rendement, à l’aide de données de panel non consécutives recueillies sur une période de deux ans et permettant de maîtriser la sélection non aléatoire. Une analyse de régression utilisant la méthode de différence de différences a révélé que la formation offerte dans le cadre du programme CEP n’a pas eu d’impact statistiquement significatif sur l’utilisation d’insecticides ni sur le rendement au cours de la période visée par l’étude. Toutefois, il semble que le programme CEP a eu un impact sur l’acquisition des connaissances au début, mais que cet impact n’a pas été soutenu au fil du temps. Le recyclage des participants au programme CEP peut constituer une option intéressante pour le maintien des connaissances et l’amélioration du rendement au fil du temps. Par contre, l’étude d’un petit échantillon de producteurs recyclés n’a pas fourni de preuve empirique permettant de croire à l’efficacité de cette stratégie.     

Economic Issues at the Federal Communications Commission

This article reviews some of the key economic issues that face the Federal Communications Commission. These issues include those that underlie the design of broadband policy, spectrum policy, competition policy, and media ownership policy.     

Integrating the environmental and economic consequences of converting to organic agriculture: evidence from a case study

In the current debate about the future of food quality, the merits of organic agriculture are frequently championed, but few studies have sought to integrate the changes in soil conditions, biodiversity and socio-economic welfare linked to the conversion from non-organic to organic production. This article aims to undertake this approach with respect to one case study. Its conclusions may not be representative for all organic conversions, but the findings are of relevance at a time of debate over changing patterns of subsidies and other incentives in agricultural policy. The study showed that there were demonstrable differences in overall environmental conditions in the comparison of organic and non-organic farming, with field evidence of increased species diversity, and an eventual improvement in the profitability of the organic farming regime. The broad conclusion is that there are definite environmental and economic advantages arising from organic agriculture that are not fully reflected in the present pattern of agricultural incentives. The study also showed that variations in farm management practice strongly influence the notion of on-farm and off-farm environmental consequences. The implications of these findings for the future of sustainable agriculture and for interdisciplinary science are also discussed.     

Public perceptions of the dioxin incident in Irish pork

In early December 2008, a global recall of Irish pork was initiated as a result of a subset of the national pork output being contaminated with dioxin. In this study, members of a panel from an Internet‐based longitudinal monitor of public opinion on food and health issues were used to assess public perceptions about the dioxin incident in late December. Although most respondents did not regard food as posing a risk to health, a larger proportion of respondents reported that that there was a ‘very high’ health risk from pork (8.6%) compared to any other food of animal origin. However, when asked to rank the risk posed to human health from a broad range of food and non‐food hazards, PCBs/dioxins were considered to pose less of a risk than high fat food, chemical pollution, or tanning. The majority of respondents (70.5%) considered that the authorities managed the incident in an ‘adequate’ or ‘very efficient’ manner. Respondents who considered that the authorities’ management of the incident was ‘incompetent’ rated the risk associated with eating Irish pork to be higher than those who considered that the authorities’ management was ‘very efficient’. Both the European Food Safety Authority and the Irish food safety authorities pronounced that there was no risk to human health from the level of dioxin in the pork. These communications, coupled with the rapid handling of the incident in an open and transparent way, reassured consumers and maintained their confidence in the food supply.     

Taylorism, targets and the pursuit of quantity and quality by call centre management

The paper locates the rise of the call centre within the context of the development of Taylorist methods and technological change in office work in general. Managerial utilisation of targets to impose and measure employees' quantitative and qualitative performance is analysed in four case–study organisations. The paper concludes that call centre work reflects a pardigmic re–configuration of customer servicing operations, and that the continuing application of Taylorist methods appears likely.     

Measurement of de facto harmonisation: implications of non-disclosure for research planning and interpretation

Index-based harmonisation measurement techniques using company accounts data have been developed in prior research. Although the results of applying such measures have been reported in the literature as indicating actual levels of financial reporting harmony, such conclusions have not always been justified. In the first instance, it can be argued that the limitations of the indices as measures of financial reporting harmony in situations of non-disclosure were not always appreciated or highlighted. Secondly, data used for the purpose of measuring harmony was not always sufficiently robust to support the conclusions drawn. In this study, a generalised formula is presented, combining different categories of non-disclosure. It is reconciled to special cases derived in previous research and is then applied to company accounts data, which is sufficiently refined in detail to form a basis for answering illustrative exploratory research questions relating to the level of harmony and harmonisation trends. The specific analysis relates to deferred tax accounting in Ireland and Denmark over a period of eight years. Statistical analysis reinforces a discussion that warns researchers of the potential variations in results. Conclusions are drawn that the state of harmony is better estimated when the data is analysed to distinguish applicable from not-applicable cases of non-disclosure, and the index formulae applied are adjusted appropriately in both the numerator and the denominator. However, caution remains necessary where the non-disclosure level is relatively high.     

Sustainability and the multifunctional landscape: An assessment of approaches to planning and management in the Cairngorms National Park

Upland Scotland contains some of Britain's most prized areas of natural heritage value. However, although such areas may appear both ‘wild’ and ‘remote’, these are typically working landscapes which symbolise the interdependence of nature and society. The complexity of this relationship means that management responses will need to address a multitude of potentially conflicting priorities whilst at the same time ensuring that sufficient social and institutional capital exists to allow for the promotion of landscape integrity. The introduction of national parks to Scotland in the form of the National Parks (Scotland) Act 2000 allows for a high-level of protection for designated areas in upland Scotland. Yet, whilst the recent Act outlines the statutory purpose and direction national parks should take, it allows a significant degree of flexibility in the way in which the Act may be implemented. This level of discretion allows for significant local distinctiveness within the model but also raises questions about the potential effectiveness of chosen responses. In order to assess the potential implications of a model rooted in self-determination, we provide a case study review of the institutional basis of the Cairngorms National Park along with an assessment of the strategic character of the first National Park Plan. It is argued that whilst the Cairngorms National Park Authority has developed a significant level of stakeholder engagement, the authority may struggle to bridge the policy-implementation gap. Although a number of shortcomings are identified, particular concerns relate to the potential mismatch between strategic ambition and local level capacity.