There have been calls for more research into how changes in supply chain management practices (SCMPs) affect management accounting practices (MAPs) and in turn affect performance. While the linkages between SCMPs, MAPs and performance may seem intuitive, to date there has been limited empirical research testing these relationships. The objective of the research is therefore to test a number of hypotheses regarding the association between these variables and firm performance based on the contingency theory framework. Data were collected through a postal survey of senior accounting executives from the Consumer and Industrial Products Sectors under Malaysian publicly listed firms. The relationships between SCMPs, MAPs, supply chain performance (SCPERF) and overall firm performance (OPERF) were analysed using Partial Least Squares (PLS) path modelling in two conceptual models via PLS-Graph Beta Version 3. To supplement the questionnaire survey, semi-structured interviews were used to gather the experiences and views of selected companies as means to triangulate the research study. It was found that SCMPs are directly related to both MAPs and SCPERF, that MAPs are directly related to SCPERF, and that SCPERF was directly related to overall firm performance (OPERF). Although SCMPs and MAPs were not directly related to OPERF, they were related to OPERF indirectly. MAPs were categorized into stages of their evolution as postulated by the International Federation of Accountants (IFAC). The most sophisticated MAPs, however, have a positive direct and indirect association with OPERF. Supply chain performance (SCPERF) is found to be an important mediator linking SCMPs and MAPs to OPERF. The survey findings which are re-affirmed by the interviews are consistent with the contingency theory approach. This research adds to the existing body of research by developing a framework for linking a firm’s SCM practices to its management accounting practices, supply chain performance and overall firm performance. These findings provide management with strategically important insights that strategic supplier partnership, customer relationships, information management and internal supply chain activities are primary factors in SCM that will influence MAPs and supply chain performance. Managers can thus use MA information to effectively create an efficient SCM environment that will lead to improved SCPERF, which will in turn enhance overall firm performance. Areas where future research may prove fruitful are also discussed.

In this current day and age, developing brands is increasingly important. Universities have started to realise the potential benefits that exists from having a strong brand and have therefore started to invest resources in branding. Even though research within this field is present, not much have been conducted on the Swedish market. Comparing to research that is out there, the Swedish Higher Education industry differs, as most Universities and Business Schools in Sweden are public authorities.   This research aims to contribute with additional insights for Swedish Business Schools by studying brand equity and understanding how the brand is perceived both from the perspective of the University and that of the students. In order to reach the purpose stated, we developed our own figure based on previous acknowledged theories. The components that we chose to include were brand awareness, brand image, points of parity (POP), points of difference (POD), reputation and self-image. We interviewed 12 students currently enrolled at Umeå School of Business and Economics as well as one representative of the Business School. After thoroughly analysing the results we could conclude that brand awareness currently creates less value to the brand, in comparison to brand image. Looking at the differences in the perception of the Business School brand some components differed more than others. The Business School and the students perceived the overall position of the Business School as well as the general reputation the same. The brand image, as well as POP and POD, was perceived differently between the two. This research also found some managerial implications. Since brand image currently creates more value than brand awareness, Business Schools have a possibility to differentiate by focusing more on brand awareness. We also found that benefits of the Business School, specifically experiential benefits should be marketed towards prospective students.

The aim of this study is to provide more insights into our understanding of several issues pertaining to the evolution of a firms’ investment – cash flow sensitivity (ICFS hereafter), the evolution of a firms’ research and development (R&D) ICFS and the determinants of a firms’ R&D investment over total investment1 (R&D/TINV) ratio. This thesis uses non-financial US and UK publicly listed firms. Our work consists of a number of important and original aspects that potentially contribute to the literature on capital market imperfections. The study of the ICFS comprises one of the largest literatures in corporate finance, yet little is known about the ICFS trend over time, and the literature has largely ignored that firms invest simultaneously in two types of investment (capital and R&D) and there is some substitutability between them, thus the two decisions need to be studied together. Initially we show that over time the ICFS: (i) declines for physical investment, (ii) is negative and increases for R&D, and (iii) is negative and fluctuates around the same level during the pre-crisis period and positive during the financial crisis period for R&D/TINV ratio. We argue that these findings can largely be explained by the changing composition of investment and the rising share of the firms with persistent negative cash flows. Secondly, substantial differences are found between the a priori subsamples of financially constrained and unconstrained group of firms and between US and UK firms as well as between pre-crisis and financial crisis periods.

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The need for more effective engagement between universities and business has been receiving more attention in recent years. Government policy aspirations are placing growing expectations that the higher education sector will play its part in economic growth. At the same time, funding restrictions are imposing more pressure on universities to find different income streams, including funding from industry. However, the relationship between universities and business is often problematic, and engagement between the two is frequently not done well. Meanwhile, the role that business schools are expected to play in that engagement is contentious, which appears to put them squarely on the fault-line of these policy shifts. This study explores employer/HE provider engagement within the context of the recent policy landscape, responding with a proposed conceptual model of engagement. A business school relationship with three employer organisations forms the basis of an embedded case study, which employs an interpretive stance to help better understand the relationship between employer and HE provider. The study found that a demand-led provision of skills with employers is a more nuanced context than the narrow demand-led focus of the Leitch Review, which primarily frames the issue as a problem of supply. This study confirms that employers needs are indeed complex and often unclear, and that employers expect providers to help identify their needs. Therefore the study questions the assumption, implicit in recent policy, that it is possible to generate generic needs from employers. From the evidence addressed, it proposes that employers are seeking HE providers who can both identify their needs, and help address them with the challenge implicit in latest thinking. The study thus proposes a distinctive, dual-role for business schools, namely, a responsiveness to demand balanced by the creation and dissemination of a latest thinking which leads demand. In order to do this, the study proposes a conceptual model of relationship engagement, where the quality and importance of relationships were found to be critical for effective engagement. Therefore the study concludes that a distinctive, mutually beneficial relationship between business schools and business is unlikely to be realized without understanding and fostering effective relational engagement.

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This study aims to investigate existing sustainability-related curriculum of business schools within Greater China and take China and Taiwan these two nations as examples for further comparison. Based on a review of current literatures connected to sustainability relevant topics in the ¡§literatures review¡¨ section it gives an overview of existing related discussions and the present circumstances of sustainable development of academic studies. The ¡§research design and methodology¡¨ section describes the research issues in detail and explains practical implement procedures for studying sustainability-related curriculum of sampled business schools in Greater China countries by a web-based content analysis method. Furthermore, this study indicates the findings from the collection information and gives suggestions for future researches in this area. There are 206 business schools within Greater China investigated by this study. The significant findings of this study include (a) 82% of business schools in Greater China provide sustainability-related courses indicating that there is a trend in Greater China business schools toward building sustainability-related education into schools¡¦ curriculum, (b) there is difference between China and Taiwan¡¦s business schools in terms of sustainability-related course number per business and their course arrangement, (c) business schools in China and Taiwan have partially overlapping in course content and instruction method of sustainability-related curriculum, (d) but obviously China lacks of CSR related courses in business schools.

Starting with the Jewish concept of Tikkun Olam and framed by Critical Theory, this paper investigates business faculty perspectives of social justice in Israel and Canada. Eight purposefully-selected participants were interviewed. Their narratives form the basis of this qualitative study. The research participants revealed that there were ideological and structural forces present in the business programmes investigated that appeared to prevent social justice motives from being realized in the culture of business schools. The participants suggested that the hegemonic forces driving business programs were: profit-driven business ideologies, the particular character of MBA programs, and business programs’ quantitative research bias. These forces were found to be affecting the way in which the participants made-meaning of social justice, and the way in which they could teach and research within their respective business schools. The results of this study illuminate the types of cultural and asymmetrical relations that are affecting business pedagogical constructs and the future for social justice within them. This is important as how university faculty make meaning of social justice within business paradigms will not only shape how curricula and ideological changes evolve in business schools, they will have a significant impact on how and what students learn (Fernandez & Stiehl, 1995). The paper concludes with recommendations for Critical Communication and Critical Management Education to be employed within business schools as a process-oriented approach to social justice based on critical dialogue and communication: thus pursuing a Tikkun Olam in business pedagogy. / Thesis (Master, Education) -- Queen's University, 2009-05-26 14:50:22.335

Magister Commercii (Industrial Psychology) - MCom(IPS) / Turnover intention among non-academic staff at business schools has become a cause for concern. This can be attributed to inadequate professional development of non-academic staff, as well as the lack of comprehension of the true scope of the role of non-academic staff within the academic institutions. The purpose of the current study was to answer the research-initiating question: “what is the influence of psychological capital and job autonomy on the turnover intention of support staff at a Business School in the Western Cape?