Below find some examples of structured abstracts for the various categories of Emerald articles. The keywords are also listed. Note that we have deliberataley chosen older articles so that you can compare the structured abstracts supplied below with the unstructured abstracts required at the time of publication (just click on the article link).
Surviving and thriving in academia:
a selective bibliography for new faculty members
Reference Services Review
Vol. 31 No. 1
To provide a selective bibliography for graduate students and new faculty members with sources which can help them develop their academic career.
A range of recently published (1993-2002) works, which aim to provide practical advice rather than theoretical books on pedagogy or educational administration, are critiqued to aid the individual make the transition into academia. The sources are sorted into sections: finding an academic job, general advice, teaching, research and publishing, tenure and organizations.
Provides information about each source, indicating what can be found there and how the information can help. Recognises the lack of real training of many academics before they are expected to take on teaching/researching duties and finds some texts which help.
It's not an exhaustive list and apart from one UK book all the rest are US publications which perhaps limits its usefulness elsewhere.
A very useful source of information and impartial advice for graduate students planning to continue in academia or for those who have recently obtained a position in academia.
This paper fulfils an identified information/resources need and offers practical help to an individual starting out on an academic career.
Keywords: Bibliography, Higher education, Teachers, Academic staff, Research, Publishing
Cash to accrual and cash to accrual:
a case study of financial reporting in two NSW hospitals 1857 to post-1975
Julie E.M. Scott, Jill L. McKinnon and Graeme L. Harrison
Accounting, Auditing and Accountability Journal
Vol. 16 No. 1
This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post-1975, with particular focus on the use of cash and accrual accounting.
The historical analysis draws on process and conceptual change and stakeholder theory, and uses both primary and secondary data,
to describe patterns of change (and non-change) in the hospital's financial reporting and to identify the social and political influences associated with such reporting.
This study provides historical context for recent developments in public sector reporting and accountability in Australia, particularly the (re)introduction of accrual accounting, and provides insights into the nature of accounting change both in public sector organisations and generally.
Keywords: Public sector accounting, Financial reporting, Hospitals, Accounting history, Analysis, Stakeholders, Australia
A comparative analysis of vertical integration in the UK brewing and petrol industries
Journal of Economic Studies
Vol. 24 No. 3
Looks fundamentally at the reasons for vertical integration. Specifically addresses the question of why vertical integration and close contractual equivalents have arisen in the petrol and brewing sectors of the UK.
Reports the results of a comparative case study. Considers the ability of power and efficiency explanations to account for both the current pattern of vertical integration and its changes over time.
Principally concludes the following: the recent history of vertical integration is better accounted for by efficiency rationales in the case of petrol and by market power in the case of brewing. Nevertheless, elements of both are present in each industry.
particularly the (re)introduction of accrual accounting, and provides insights into the nature of accounting change both in public sector organisations and generally.
Given the strong similarity in vertical and horizontal industry structure between these sectors, this implies that a case by case approach is preferable to a form-based approach.
Keywords: Brewing industry, Petrol, Transaction costs, Vertical integration
The changing internal market for ethical discourses in the Canadian CA profession
Dean Neu, Constance Friesen and Jeffery Everett
Accounting, Auditing and Accountability Journal
Vol. 16 No. 1
Starting from the premise that formal ethical codes and other ethical discourses differ in their audiences, effects and characteristics, analyses how practitioner-directed ethical discourses have spoken and continued to speak about character-based ethics.
Borrowing from the literature on professions and Pierre Bourdieu's theory of practice, starts from the assumption that editorials in practitioner-orientated publications are a form of cultural good traded on an internal symbolic market. By providing access to symbolic capital, trade in this good acts to bind together members of the accounting profession, yet trade in this good also has the potential to obscure a number of important, underlying social issues. The study is based on a close (textual) reading of editorials in the Canadian Chartered Accountant (subsequently renamed CA Magazine) from 1911 to 1999, and this reading is framed in the light of a number of macro-level and meso-level (contextual) changes.
It is found that character-based ethical discourses continue to pervade this professional field.
These discourses, however, do not continue without important changes that themselves need to be explained in light of the more widespread, non-professional field.
Keywords: Accountants, Ethics, Professionalism, Canada
Structuring international service operations: a theoretical framework and a case study in the IT-sector
Bert Meijboom and Migon Houtepen
International Journal of Operations & Production Management
Vol. 22 No. 8
The specific challenges with which companies pursuing international manufacturing strategies are faced, if their output also contains a service dimension, are addressed.
A theoretical framework is proposed based on three virtually complementary perspectives by integrating international production, demand, and contemporary ICT-based theory. Subsequently, an exploratory case study in a pure service environment is described that illustrates the value of the framework.
It is possible, for example, to apply the theoretical framework to case studies in internationally-operating companies delivering a mix of goods and services.
The present study provides a starting-point for further research in the international manufacturing sector.
Moreover, the framework has proven to be useful in improving the European structure of the case company. This is a notable and promising side-effect of the exploratory study, at least from a managerial point of view.
Keywords: Multinationals, Service operations, Location, Decision making, Case studies
Prioritising for healthy schools activities:
an initial review exercise
Fenella Starkey and Judy Orme
Vol. 100 No. 4
This paper focuses on one aspect of Health Promotion Service Avon's Schools for Health Project 1997/98, which is the development, implementation, analysis and evaluation of an initial review questionnaire completed by teachers, non-teaching staff, parents and pupils. This provided a baseline audit tool in 13 schools.
The initial review questionnaire covered topics within the areas of environment, school ethos, staff and pupil wellbeing, curriculum and community.
Benefits arising from the initial review exercise identified by schools included: giving all school members the chance to put their views across; engaging people in the project and raising awareness of the school's involvement in the project; and giving legitimacy to concerns raised informally by staff.
The importance of ensuring that any questionnaire given to non-teaching staff and pupils is "jargon-free" and "user-friendly" was highlighted by some of the teachers involved.
Helped schools to identify areas for development via the project.
Keywords: Schools, Evaluation, Health, Education, Assessment
Subject area of the case
Student level and proposed courses the case can be used on
This case has been used previously in strategy modules on MBA courses at China European Business Schools and Yonsei University, Korea.
Brief overview of the case
Oracle Corporation (Oracle), the second largest independent software company in the world, was the first software multinational company (MNC) tapping into the China market. In 1991, it established its first branch office in China, Beijing Oracle Software System Company Ltd. (Oracle China). As a first mover in the rapidly developing Chinese software market, Oracle maintained a fairly strong growth in the 1990s by adopting a flexible localization strategy. As China played an increasingly important role in the Asia-Pacific region, or even globally, Oracle decided to place close attention to the emerging market and take measures to tighten the screws on Oracle China. Soon, Oracle Greater China was added as a new level to the managerial hierarchy. In 2002, Oracle launched the ‘Golden China Initiatives’, and Soon Choo Loke, the former Regional Managing Director of Oracle South Asia who was well known for his cast-iron will and tough working style, was appointed Regional Managing Director of Oracle Greater China.
Expected learning outcomes
This case is the basis for class discussion rather than to illustrate either effective or ineffective handling of an administrative situation. From this case MBA students will learn how to make strategic decisions based on market insight information.
List of supplementary materials
Teaching notes and exercise for class based discussion
Oracle, China, strategic, decision