The internationalisation process of UK SMEs: exporting and non-exporting behaviours based on a four forces behavioural model

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dafnis N. Coudounaris
Keyword(s):  
Conceptual Model ◽  
Empirical Evidence ◽  
Design Methodology ◽  
Content Type ◽  
Attitudinal Differences ◽  
Behavioural Model ◽  
Before And After ◽  
Successful Business ◽  
The Uk

Purpose This study aims to develop a new internationalisation model to describe the exporting and non-exporting behaviours of small and medium sized enterprises (SMEs) and then applying it to a sample of UK SMEs. The conceptual model consists of four forces leading to a successful business. Design/methodology/approach The sample is a stratified one taken from KOMPASS directory and focussing on the Greater Manchester area. In total, 250 firms were chosen to be the population of this survey. In total, 110 surveys were received by email i.e. 24 non-exporters and 86 exporters that were fully completed. Findings The four forces of the model include the non-exporting activity, the activity before and after the first export order, differences and similarities between non-exporters and exporters and the regular exporting activity. This model’s findings demonstrate important empirical determinants related to four forces, which, in turn, shape the successful exporting activity. Originality/value The empirical evidence from the study suggests that the major differences between non-exporters and exporters, which include the differences in management perceptions towards exporting, and the differences and similarities of firm and management characteristics, explain only to some degree what constitutes successful exporting behaviour. The model is considered useful for smaller businesses located in the UK. The study highlights the importance of firms before and after the first export order, which provides insights for managers of firms about going through with the first export order rather than withdrawing from this effort. The study reveals the motivations for exporting, the timing, the modes through which firms export, firms’ management characteristics and attitudinal differences between exporters and non-exporters, which are essential for practitioners.

scholarly journals Accrual and real-based earnings management by UK acquirers

2017 ◽  
Vol 13 (4) ◽  
pp. 492-519 ◽  
Author(s):  
Talie Kassamany ◽  
Salma Ibrahim ◽  
Stuart Archbold
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Design Methodology ◽  
Content Type ◽  
Corporate Governance Code ◽  
Management Behaviour ◽  
Before And After ◽  
Logistic Regressions ◽  
The Uk ◽  
Practical Implications

Purpose This study aims to investigate the occurrence of pre-merger earnings management for a sample of 197 stock- and cash-financed UK acquirers between 1990 and 2009. It also examines the earnings management behaviour around the change in the Corporate Governance Code in 2003 based on the Higgs recommendations. Design/methodology/approach Mean and median accrual- and real-based manipulation are examined in the period before the announcement of a merger and acquisition. These are compared across stock and cash acquirers as well as before and after the implementation of the Higgs recommendations. Logistic regressions are also run to examine accrual- and real-based manipulation across stock and cash acquirers after controlling for variables that may affect the acquisition type. Findings The study found some evidence of upward pre-merger accrual-based earnings management by stock-financed acquirers, which is in line with the findings of Botsari and Meeks (2008). Furthermore, no significant changes were found in the post-Higgs period, which indicates that the recommendations put forth by Higgs may not have been successful in mitigating earnings management. The evidence also shows that cash bidders engage in pre-merger real earnings manipulation through lower discretionary expenses, possibly to enhance cash availability for the bid. Practical implications The findings in this study confirm earnings management exists around mergers and acquisitions and provide some evidence that the recommendations set out in the Higgs Report do not appear to have mitigated earnings management activities. This is of interest to regulators as well as investors and academicians. Originality/value This provides the first analysis in the UK examining the use of real-based earnings management activities by UK acquirers. It also extends prior research around corporate governance changes that occurred in the UK.

Fifty years of the UK Misuse of Drugs Act 1971: the legislative contexts

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Blaine Stothard
Keyword(s):  
Design Methodology ◽  
Evidence Base ◽  
People Who Use Drugs ◽  
Content Type ◽  
Before And After ◽  
History Of ◽  
The Government ◽  
The Uk ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to illustrate the history of relevant legislation before and after the 1971 Misuse of Drugs Act (MDA). Design/methodology/approach A chronological narrative of laws and reports with concluding discussion. Findings That UK legislators have not made use of the evidence base available to them and have favoured enforcement rather than treatment approaches. That current UK practice has exacerbated not contain the use of and harms caused by illegal drugs. Research limitations/implications The paper does not cover all relevant documents, especially those from non-governmental sources. Practical implications The practical implications centre on the failure of consecutive governments to reflect on and review the impact of current legislation, especially on people who use drugs. Social implications That the situations of people who use drugs are currently ignored by the government and those proven responses which save lives and reduce harm are rejected. Originality/value The paper attempts to show the historical contexts of control and dangerousness of which the MDA is one instrument.

How does interactive use of budgets affect creativity?

2020 ◽  
Vol 32 (2) ◽  
pp. 197-215 ◽  
Author(s):  
Eddy Mayor Putra Sitepu ◽  
Ranjith Appuhami ◽  
Sophia Su
Keyword(s):  
Least Squares ◽  
Empirical Evidence ◽  
Survey Data ◽  
Design Methodology ◽  
Role Clarity ◽  
Content Type ◽  
Direct Association ◽  
The Usa ◽  
The Uk ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship between the interactive use of budgets, role clarity and individual creativity. Design/methodology/approach Survey data was collected from mid-level managers in publicly listed Indonesian companies. The data was analysed using partial least squares. Findings The findings indicate that while there is no direct association between an interactive use of budgets and individual creativity, an interactive use of budgets can affect individual creativity via role clarity. Originality/value This study is one of only a few studies that provide empirical evidence on the relationships between individual creativity, role clarity and the interactive use of budgets. While previous studies have been undertaken in Western countries such as the USA and the UK, this study focuses on an emerging economy – Indonesia in which firms have been trying to improve individual creativity.

scholarly journals Work placements at 14-15 years and employability skills

2018 ◽  
Vol 60 (1) ◽  
pp. 16-26 ◽  
Author(s):  
David Messer
Keyword(s):  
Young People ◽  
Work Experience ◽  
Design Methodology ◽  
Employability Skills ◽  
Content Type ◽  
High Expectations ◽  
Self Reports ◽  
Before And After ◽  
Research Findings ◽  
The Uk

Purpose In the UK, concern frequently has been voiced that young people lack appropriate employability skills. One way to address this is to provide work based placements. In general, previous research findings have indicated that young people find such placements useful because of help with career choice and relevant skills. However, most studies are retrospective and involve sixth form or degree students. The purpose of this paper is to extend previous research by collecting information before and after the placements. Design/methodology/approach This investigation involved questionnaires with nearly 300 14-15 year-old students who provided a pre- and post-placement self-reports about their employability skills and their work-experience hosts provided ratings of employability skills at the end of the placement. Findings There was a significant increase in student ratings of their employability skills from before to after the placement, and although the employers gave slightly lower ratings of some employability skills than the students, the two sets of ratings were reasonably close. In addition, the students had high expectations of the usefulness of the placements and these expectations were fulfilled as reported in the post-placement questionnaire. Originality/value These positive findings, extend the knowledge of the effects of work based placements, by focussing on the opinion of the young people themselves, using a pre- to post-placement design, by validating student self-reports with host employer ratings, and by focussing on a younger than usual age group.

Web-surfers’ conative reactions to the website’s dominant hue: mental imagery’s role

2016 ◽  
Vol 26 (5) ◽  
pp. 1249-1268 ◽  
Author(s):  
Lilia Khrouf ◽  
Azza Frikha
Keyword(s):  
Conceptual Model ◽  
Empirical Evidence ◽  
Mental Imagery ◽  
Design Methodology ◽  
Product Category ◽  
Research Community ◽  
Online Experiment ◽  
Content Type ◽  
Mediating Role ◽  
Practical Implications

Purpose The purpose of this paper is to contribute to a better understanding of web-surfers’ conative reactions to websites’ dominant hue by taking into account mental imagery’s role. Design/methodology/approach A conceptual model considering mental imagery as a mediator of web-surfers conative reactions to websites’ dominant hue was tested. It also supposes that mental imagery promoted by websites’ dominant hue is moderated by web-surfers’ involvement towards the product sold. To validate this model, an online experiment was conducted with a sample of 400 web-surfers. Findings Results reflect the importance of “vividness/clarity” and “valence” dimensions of mental imagery. In fact, hues congruent with the website’s content seem to be more able to generate vivid and positive mental images which affect positively web-surfers’ conative reactions. However, this relationship is reversed when web-surfers are strongly involved with the product sold. Research limitations/implications Although this study focused on a particular product category, the obtained results can help the research community to understand better conative reactions of web-surfers to websites’ dominant hue through the consideration of mental imagery’s role. Practical implications Findings can help managers to better the performance of their commercial websites through the choice of the adequate background hue. Originality/value This study highlights the importance of mental imagery prompted by dominant website’s hue taking into account its congruence degree with the website’s content. It provides empirical evidence about its mediating role.

scholarly journals Implementation of a local authority workspace strategy in the UK

Facilities ◽  
2016 ◽  
Vol 34 (3/4) ◽  
pp. 196-218 ◽  
Author(s):  
Bob Giddings ◽  
Vladimir Ladinski
Keyword(s):  
Asset Management ◽  
Design Methodology ◽  
Local Authority ◽  
Content Type ◽  
Level Of Satisfaction ◽  
Before And After ◽  
Borough Council ◽  
Reduced Space ◽  
The Uk ◽  
Practical Implications

Purpose This paper aims to examine the implementation of a workspace strategy within Gateshead Metropolitan Borough Council. It identifies the efficiencies that were achieved through the increase in office workspace numbers, as well as the associated advantages of locating more people within the Civic Centre. Equally, this study examines the users’ perspective. Design/methodology/approach A survey was carried out in 2013, with Property and Design Services as a sample Council Department, to identify employees’ level of satisfaction with the implementation of the strategy. A paper-based questionnaire was handed to all participants. The primary comparison was their experience before and after changes to the workplace. Findings The results show that government targets for office space utilisation have been exceeded, thus supporting more efficient property asset management. The research has also established that the employees are generally satisfied with their new workspace. Research limitations/implications The issues are whether the reduced space per person can be mitigated by the design, and whether efficiency gains can be introduced without adversely affecting the users’ perception of their workplace. Practical implications The findings can guide future trends within the Council, as well as informing the implementation of similar workspace strategies in other organisations. Originality/value The originality of the study lies in a workspace strategy where the responses of users were taken seriously. Despite some concerns about distractions and lack of privacy, the employees responded that their overall satisfaction, and perceived productivity were unaffected by the strategy and reduced space per person.

scholarly journals Dynamic and static pricing in open-book accounting

2017 ◽  
Vol 14 (1) ◽  
pp. 21-37 ◽  
Author(s):  
Daniel Ellström ◽  
Martin Hoshi Larsson
Keyword(s):  
Empirical Evidence ◽  
Design Methodology ◽  
Open Book ◽  
Supplier Relationships ◽  
Content Type ◽  
Static Pricing ◽  
The Uk ◽  
Supplier Relationship

Purpose The purpose of this paper is to understand differences between open-book accounting (OBA) using static prices and OBA using dynamic prices. The authors identify how these differences influence various aspects of customer–supplier relationships. Design/methodology/approach This paper is based on a case study involving a builders’ merchant and a wood manufacturer in the UK. The builders’ merchant under discussion has recently outsourced part of its production to the aforementioned wood manufacturer by using OBA with dynamic prices. For this case study, the authors have conducted interviews with multiple people from both parties in the agreement. Additional illustrative cases are provided through a study of other qualitative papers on OBA. Findings The authors find evidence supporting that, when dynamic prices are used in OBA, risk (unpredictability) is shifted from the supplier to the customer. Also, the customer frequently focuses on the supplier’s costs, both parties often aim for a long-term relationship and the customer becomes more dependent on the supplier, causing high interdependence. Furthermore, empirical evidence suggests that the customer finds price less important, and the reallocation of activities between the customer and supplier is easier in OBA setups in which dynamic prices are used. Originality/value This paper provides the first study of how differences between dynamic and static prices in OBA influence the customer–supplier relationship. This paper adds to the developing literature on OBA, in particular, as well as to literature on pricing, in general.

Is culture change a fad? Driving business results at Penna, ten years on

2014 ◽  
Vol 13 (3) ◽  
pp. 123-126
Author(s):  
Bev White ◽  
Gary Browning ◽  
Javier Bajer
Keyword(s):  
Culture Change ◽  
Design Methodology ◽  
Organizational Context ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Business Results ◽  
Sustainable Culture ◽  
Systemic Interventions ◽  
Successful Business

Purpose – Ten years ago Penna, the global HR services group, needed a radical business and culture re-invention if it was to survive. This article aims to tell the story behind Penna's journey and describe how a sustainable culture change intervention became the cornerstone of a successful business. Design/methodology/approach – This case study is the result of an initial ethnographical research followed by concrete and systemic interventions. Findings – The case study identifies four elements that sustained the business impact of a culture change program over a significant period of time. Originality/value – This longitudinal case study follows a culture change program in an organizational context over a period of ten years.

“That's not how I see it”: female and male perspectives on the academic role

2007 ◽  
Vol 22 (6) ◽  
pp. 497-515 ◽  
Author(s):  
Sue Shaw ◽  
Catherine Cassell
Keyword(s):  
Gender Differences ◽  
Business School ◽  
Design Methodology ◽  
Business Schools ◽  
School Context ◽  
Empirical Work ◽  
Original Data ◽  
Content Type ◽  
Academic Role ◽  
The Uk

PurposeThe purpose of this paper is to provide a piece of empirical work that examines gender differences in how academics make sense of performance within university business schools in the UK.Design/methodology/approachThe research reported draws on data collected using a life history and repertory grid methodology with male and female interviewees from two university business schools.FindingsThe findings are discussed in relation to how academics understand what is valued about their role and what they believe the organisation rewards and values when it comes to promotion. Gender differences are shown to exist in the ways women and men define the academic role and in what they think is important both to themselves and the institution.Originality/valueThe paper presents original data on gender differences within a business school context.

Reuse, recycle … reduce: a greener library with print management

2012 ◽  
Vol 30 (3) ◽  
pp. 408-417 ◽  
Author(s):  
Megan E. Dempsey ◽  
Alex Palilonis
Keyword(s):  
Management System ◽  
Design Methodology ◽  
Content Type ◽  
Before And After ◽  
Practical Implications

PurposeThe purpose of this paper is to describe the implementation of a print management system to control costs and reduce waste associated with printing practices.Design/methodology/approachA paper collection study found that 8 percent of pages printed in the library were never claimed. A print management system was implemented requiring print jobs to be manually released by users. Statistics on toner lifespan and number of pages printed before and after the system was implemented were compared.FindingsThe print management system reduced the total number of pages printed in a semester by 32 percent from Fall 2009 to Fall 2011 and increased the lifespan of toner cartridges so they would perform more efficiently.Practical implicationsImplementing a print management system without charging students a printing fee reduces the amount of wasted paper and the costs associated with purchasing paper and toner for printing services.Originality/valueThe paper describes the implementation of a print management system in a library that has substantially reduced the number of pages printed from library computers and the amount of toner used. The authors believe they have made a significant impact on reducing a primary area of waste.

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