DOI
string | abstract
string | title
string | author
list | URL
string | year
int64 | month
string |
|---|---|---|---|---|---|---|
10.1108/02686900010344647
|
<jats:p>Faced with fierce competition, increasingly more organizations seek to audit demand in the marketplace. The same can be said for insurers. Empirical findings show that insurers are widely disliked by customers, and insurance agents talked to clients on average once every eight years. We found that approximately 44 per cent of the population does not own any form of insurance, for example life insurance and personal accidents insurance. What are the underlying reasons why the majority of people do not insure themselves against hazards? There is a need for insurers to undertake a demand audit in order to understand what the policyholder wants and needs. Information from customers plays a major role in the auditing process. Our audit checklist includes: demographic characteristics of policyholders and non‐policyholders; reasons for being insured and not insured; and critical purchasing factors. The demand audit that we surveyed will help the insurance industry design a good strategy to meet the demands of the market.</jats:p>
|
A demand audit of the insurance market in Singapore
|
[
"Chow‐Chua Clare ",
"Lim Geraldine "
] |
https://doi.org/10.1108/02686900010344647
| 2,002 |
July
|
10.1108/02686900110363636
|
<jats:p>Time to implementation is an essential measure of success in the implementation of ISO 14000 in organizations across the spectrum. Time delays are directly correlated to cost overruns and erosion of competitive advantage that is expected from successful implementation. A framework is developed that seeks to identify management practices that result in faster implementation of environmental management systems leading to certification. This paper identifies a set of management actions that impact on the speed of successful implementation of ISO 14000 environmental management systems to provide future managerial guidance. Management actions in the form of top management commitment, determination of customer driven specifications of quality and environmental friendliness, use of analytical tools, use of statistical process control techniques, support for “do it right the first time”, snowballing training experience across the entire workforce, cross‐functional teams, improvements in communication within teams and across the organization, and qualifications and quality of implementation team members are among those investigated. Size of the organization, size of the core implementation team, newness of the project and industry category, and impact on market performance is used for purpose of classification.</jats:p>
|
Improving the speed of ISO 14000 implementation: a framework for increasing productivity
|
[
"Chattopadhyay Satya P. "
] |
https://doi.org/10.1108/02686900110363636
| 2,002 |
July
|
10.1108/02686900110365391
|
<jats:p>“Probity audits” are a new type of audit gaining some popularity in the Australian public sector. Probity audits refer to independent reviews of government privatisations, contracting out projects (government procurements), and expression of interests to ascertain whether procedures followed are consistent with appropriate regulations, guidelines and best practice principles of openness and transparency. In recent times probity audits have been used by Australian public sector agencies in such activities as procurement, disposal of assets and contracting out of services. They provide one means of demonstrating open and accountable government processes, and assuring taxpayers that they are receiving value for money. However, there is scant empirical evidence on this topic. Surveys government departments in one Australian jurisdiction on their practices in relation to probity audits. Concludes that, while many have conducted probity audits, the concept is not fully understood. Further, the majority of the audits conducted were “real‐time” and performed by parties outside the public sector. Concludes by suggesting areas for further research.</jats:p>
|
The practice of probity audits in one Australian jurisdiction
|
[
"Ng Chew ",
"Ryan Christine "
] |
https://doi.org/10.1108/02686900110365391
| 2,002 |
July
|
10.1108/02686900110365418
|
<jats:p>This paper investigates the perceptions of senior auditors in large firms in Australia, Malaysia and New Zealand concerning sources of auditor legal liability, what should constitute auditors’ duties and what may be done to reduce litigation exposure. Results are consistent with our conjecture that professional and organisational culture dominates perceptions, even in the presence of quite strong jurisdictional, cultural and institutional differences. The analysis indicates that auditors’ perceptions are strongly affected by international trends, while cultural and institutional effects tend to be more subtle but are identified by detailed and focused analysis.</jats:p>
|
Internationalisation of perceptions of litigation risk
|
[
"Shailer Gregory ",
"Willett Roger ",
"Len Yap Kim ",
"Wade Margo "
] |
https://doi.org/10.1108/02686900110365418
| 2,002 |
July
|
10.1108/02686900210412225
|
<jats:p>The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are related and complementary. Accountability is founded in democracy and is also the principle used as the basis of financial and other forms of accounting, auditing and reporting. In accountability’s relationship to sustainability, however, there has been little clarity. Sustainability – defined broadly by the concept of the triple bottom line – is underpinned by three forms of accountability: social‐ethical, environmental and economic accountability. With the introduction of a new social standard AA1000, the difficult‐to‐bridge gaps within the sustainability debate – between morality and science, measurement and performance, inclusion and exclusion – are addressed using a model of accountability. AA1000, it is argued, represents an innovation for sustainability by linking the development of accounting, auditing and reporting of sustainability with the need to create legitimacy for outcomes, through a process of stakeholder engagement and inclusion.</jats:p>
|
AccountAbility 1000: a new social standard for building sustainability
|
[
"Beckett Robert ",
"Jonker Jan "
] |
https://doi.org/10.1108/02686900210412225
| 2,002 |
July
|
10.1108/02686900210429632
|
<jats:p>As firms diversify geographically and demographically, top management must also increase its reliance on properly designed management control systems to facilitate the implementation of the organizations’ strategies, and align managers’ personal goals with those of the organizations they manage. As a firm’s management group diversifies, its management control systems may lose effectiveness if they are not reengineered to reflect the cultural diversity of the target management population. Gannon summarizes and embellishes on three influential studies comparing cultures across dimensions, and employs all of the dimensions, in addition to several others, to craft metaphors that illustrate cultural differences among 17 countries. Utilizes Gannon’s metaphors to explore the cultural dimensions and contrast the related management control system design implications for the USA, Japan, China, Germany, Italy, and India. First, provides a framework and purpose for management control systems. Next, explores the elements of management control systems that might be particularly sensitive to cultural diversity. Then, compares and contrasts potential MCS design issues related to these elements across cultures. Finally, proposes directions for research addressing management control systems and cultural differences.</jats:p>
|
Management control systems design: a metaphorical integration of national cultural implications
|
[
"Picard Robert R. ",
"Reis Priscilla "
] |
https://doi.org/10.1108/02686900210429632
| 2,002 |
July
|
10.1108/02686900210429678
|
<jats:p>This paper reports a survey conducted with some 398 organisations that had been compelled to implement a TQM framework for business improvement that was subsequently audited. It records the initial results of an almost 70 per cent response rate from organisations with up to seven years’ experience of the system. Despite a significant dependency upon the system for their survival, the survey suggests that a very substantial majority of respondents have not espoused the TQM philosophy, or benefited from the process. Some parallels are drawn with the perceived and, in some cases, real compulsion that attaches to ISO 9000 and, in particular, the possible implications for ISO 9000‐2000.</jats:p>
|
The Scottish Quality Management System: an interim evaluation
|
[
"Howard Marshall G. "
] |
https://doi.org/10.1108/02686900210429678
| 2,002 |
July
|
10.1108/02686909410056338
|
<jats:p>Total Quality Management (TQM) will have major implications for the
internal audit function. Argues that TQM concepts, such as people
empowerment, are incompatible with traditional notions of compliance
with prescribed internal controls, policies and procedures. Suggests
that the fundamental principles which govern the practice of internal
audit are incompatible with TQM environments. Examines a number of
scenarios to assess the impact of TQM on the internal audit function.
These issues may offer a basis for the conduct of further research.</jats:p>
|
Total Quality Management: Implications for Internal Audit
|
[
"Hawkes Lindsay C. ",
"Adams Michael B. "
] |
https://doi.org/10.1108/02686909410056338
| 2,002 |
July
|
10.1108/02686909410060540
|
<jats:p>The science and discipline of management have undergone some remarkable
changes in recent years. These changes affect virtually every part of
organizations, including internal auditing. One impact has been an
increase in what are known as special projects conducted by internal
auditors. Notes three observations suggesting several unique challenges
for internal auditors performing special projects. Observation 1 –
Special projects are more likely to involve higher level strategy.
Observation 2 – Special projects may lead internal auditors into
unfamiliar organizational territory. Observation 3 – Special projects are
more likely to occur in the context of larger projects. Outlines
defining characteristics of special projects and analyses five issues
related to the above observations: (1) how to ensure auditor competence;
(2) how to gain senior management′s commitment to special projects by
internal auditors; (3) how to determine objectives, expectations and
deadlines; (4) how to schedule special projects; and (5) how to report
findings.</jats:p>
|
Special Projects by Internal Auditors
|
[
"Ratliff Richard L. ",
"Brackner James W. ",
"Hanks Steven H. "
] |
https://doi.org/10.1108/02686909410060540
| 2,002 |
July
|
10.1108/02686909410067534
|
<jats:p>The mathematical modelling of audit fees has emerged in research as one
means by which the factors which explain the level and variability of
audit fees can be examined. Existing literature shows that auditee size
and complexity are major determinants of audit costs incurred by an
auditee. Examines the power of these and other variables in explaining
the variability of external audit fees for a sample of Australia′s
largest listed companies and contributes to the existing literature by
examining other potentially important factors which explain audit fees,
some of which are unique to the present study. Reports results for the
effect of: the presence of particular audit firms (for example, Coopers
& Lybrand as opposed to say, Price Waterhouse); the extent of the level
of internal audit in the auditee and; industrial classification of the
auditee (for example, mining, manufacturing, retail, etc.). Results show
that a very high proportion of reported audit fees can be explained by
linear regression models, especially for certain auditors (for example,
Peat Marwick, where over 93 per cent of the variability in fees can be
explained by the model) and for certain industries (for example, the
building industry, where over 90 per cent of variability is explained).
Notes several limitations, especially those relating to measurement
difficulties.</jats:p>
|
Audit Fees:
|
[
"Gerrard Iain ",
"Houghton Keith ",
"Woodliff David "
] |
https://doi.org/10.1108/02686909410067534
| 2,002 |
July
|
10.1108/02686909410071124
|
<jats:p>A carefully designed and administered performance appraisal system,
which stresses the coaching aspect of evaluations, will improve
performance more rapidly and represents one of the keys to increase the
audit staff′s productivity. Advocates the use of a two‐tiered,
integrated system of ongoing job evaluations and annual goals
(management by objectives – MBO), and the optimization of each system
component. Entails training appraisers in dealing with emotional
barriers to express criticism, and in avoiding psychometric errors.
Feedback on job performance should be received on an ongoing and
informal basis. MBO goals need to be jointly developed with the auditor.
Job evaluations should include written comments which relate to job
behaviour rather than personality traits. The annual appraisal should
include a self‐appraisal and develop a plan to advance the auditor′s
strengths and alleviate weaknesses. Addresses the legal requirements of
appraisal systems.</jats:p>
|
Optimizing the Value of Performance Appraisals
|
[
"Schweiger Irmgard ",
"Sumners Glenn E. "
] |
https://doi.org/10.1108/02686909410071124
| 2,002 |
July
|
10.1108/02686909510077334
|
<jats:p>The evolving nature of auditing requires that we, as practitioners,
frequently review what we do and why we do it. Only by doing so do we
prepare ourselves for the next generation of problems, and the solutions
we must find. Never has a business environment changed as rapidly as
now. Revisions and modifications in our profession occur with such speed
that we can no longer depend on institutionalized education to provide
the necessary background. To keep pace, we must learn to innovate for
constructive growth. This ability to innovate requires us to look at
situations and problems from a different perspective to reach new and
appropriate conclusions. Demonstrates the need for new thinking in the
auditing profession, internal barriers we have that limit our ability to
do so, and a brief example of how we can learn to increase our
innovative output.</jats:p>
|
Auditing: is there a need for great new ideas?
|
[
"Cornwell Art "
] |
https://doi.org/10.1108/02686909510077334
| 2,002 |
July
|
10.1108/02686909510077352
|
<jats:p>Discusses computer modelling and simulation as a decision‐making
technique frequently used by all genres of manager in a wide range of
disciplines and in all types of organizations. Suggests that for
auditors to do an effective job – a competent, quality audit in a
timely and efficient way – they must familiarize themselves with
the technique, know how it is used in the decision process and be aware
of its shortcomings. Explores the many ways computer modelling and
simulation are used in the decision process and discusses how the
technique was actually used to facilitate several audits. Describes the
use of computer modelling and simulation during an audit to validate an
auditee‐developed model, simulate the outcome of an auditee′s plans,
test an auditee′s in‐place system and, finally, help enhance the
credibility of auditor recommendations.</jats:p>
|
The use of computer modelling and simulation in the audit process
|
[
"Zacchea Nicholas M. "
] |
https://doi.org/10.1108/02686909510077352
| 2,002 |
July
|
10.1108/02686909510079729
|
<jats:p>Discusses the importance of operational auditing and the crucial
role of internal control in the audit process, providing a brief history
of the beginnings of operational auditing and describing the recent
report issued by the Committee of Sponsoring Organizations of the
Treadway Commission (COSO) which provides a widely accepted definition
of internal control. Continues to review ways of gearing an internal
audit course towards operational auditing, beginning with a description
of basic methods of exposing students to operational auditing: including
audit reports; interaction with practitioners; and ending with an
outline of how students should actually perform an operational audit.</jats:p>
|
Operationalizing the operational audit course
|
[
"Brady Greenawalt Mary "
] |
https://doi.org/10.1108/02686909510079729
| 2,002 |
July
|
10.1108/02686909510084255
|
<jats:p>The rapid growth in the economy of the Asia Pacific region has
attracted many banks to expand in this area. Rapid expansion has brought
the need for an increased emphasis on internal controls. A more
structured control over the internal audit function is needed to provide
sufficient assurance to head office. Due to the varying cultures,
business practices and government regulations, there are many
difficulties in the establishment of a centralized internal audit
approach for different audit units in the region. These have been
resolved by the international bank in this case study through (1)
developing and implementing a uniform audit planning model; (2)
establishing centres of excellence to cultivate expert knowledge in
specific systems to streamline the development efforts in audit
programme formulation; (3) formulating an Internal Audit Manual with
laid‐down guidelines on the roles, objectives, standards of performance
and work procedures for the audit units; (4) setting up a uniform
reporting line; (5) standardizing the job descriptions of internal
auditors to ensure that the audit units are staffed by qualified
personnel with adequate skills and competence; (6) improving the
communications and networking of the audit units to promote ideas and
experience exchange; (7) enhancing cross‐functional or even cross‐border
exposure through job rotation to other audit units.</jats:p>
|
Achieving audit uniformity out of diversity
|
[
"Chan Mike M.K. "
] |
https://doi.org/10.1108/02686909510084255
| 2,002 |
July
|
10.1108/02686909510093615
|
<jats:p>From a management viewpoint, identifies the quantitative
information relative to environmental activities the management should
have. Describes the types of auditing that should be conducted to
protect the organization. Cost and liabilities must be established on an
objective and realistic basis. Auditing by external and internal
auditors must be the safety valve – the control that helps to
ensure that there will be a minimum exposure to serious problems and
then, when the problems occur, that the requirements of the government
agencies are met.</jats:p>
|
Environmental accounting and auditing
|
[
"Dittenhofer Mort "
] |
https://doi.org/10.1108/02686909510093615
| 2,002 |
July
|
10.1108/02686909510100869
|
<jats:p>Auditors′ belief revisions are found to be influenced by the presentation order of audit evidence. The Belief Adjustment model developed by Hogarth and Einhorn predicts recency effects when certain task variables are present. An unanswered question remains: Do individual psychological differences play a role in influencing the recency effect? Reports the findings of an empirical test on recency effect in auditors′ belief revision process and its relation to the field dependence cognitive style (a personal/individual variable). Twenty auditor‐subjects were asked to complete a questionnaire on an internal control case using “complex, mixed” evidence in a step‐by‐step response mode. The research findings confirmed the existence of a significant recency effect and showed that the field dependence cognitive style interacts with the order of evidence to influence the auditors′ belief‐adjustment process.</jats:p>
|
The moderating effects of cognitive style and recency effects on the auditors′ belief revision process
|
[
"Chan Mike M.K. "
] |
https://doi.org/10.1108/02686909510100869
| 2,002 |
July
|
10.1108/02686909610105575
|
<jats:p>Benchmarking is a continuous process of comparing and measuring an organization’s business processes against those of business leaders anywhere in the world. Attempts to benchmark internal auditing in Australia, Malaysia and Hong Kong. Bases the analysis on surveys undertaken in all three countries. The surveys of both chief executives and internal audit managers establish benchmarks for international comparisons of internal audit practice. A number of issues were addressed by the surveys including attitudes and recognition, professionalism, role and scope, career opportunities, education and training and the future role of internal audit. The comparison provides useful insights into the internal audit profession in Australia, Malaysia and Hong Kong.</jats:p>
|
Benchmarking ‐ a comparison of internal audit in Australia, Malaysia and Hong Kong
|
[
"Cooper Barry J. ",
"Leung Philomena ",
"Mathews Clive M.H. "
] |
https://doi.org/10.1108/02686909610105575
| 2,002 |
July
|
10.1108/02686909610107915
|
<jats:p>Firms which adapt new manufacturing technologies, such as flexible manufacturing systems (FMS) or computer integrated manufacturing (CIM) and concepts such as just‐in‐time (JIT), can expect to exert a significant influence on various stakeholder groups. Additionally, innovative accounting systems which are currently being developed to monitor and evaluate the performance of manufacturing systems will have a direct impact on certain stakeholder constituencies. Uses stakeholder theory as a basis for explaining the complex relationships among the firm and various constituencies or stakeholders. Major stakeholder groups include educators, auditors, trainers, line managers, human resource managers, suppliers, customers, stockholders, labour unions, the financial community, government, local community organizations, environmentalists, employees, directors, management and bondholders. The needs of the various groups are placed in the context of the new global competitive environment.</jats:p>
|
Stakeholder group interest in the new manufacturing environment
|
[
"Steadman Mark ",
"Albright Tom ",
"Dunn Kimberly "
] |
https://doi.org/10.1108/02686909610107915
| 2,002 |
July
|
10.1108/02686909610115213
|
<jats:p>Attempts to assess the impact of structured and unstructured audit approaches on the auditor’s professional judgement. The auditor’s use of judgement was measured by using the anchoring and adjustment instrument developed by Biddle and Joyce and the representativeness and protectiveness instrument developed by Uecker and Kinney. To ascertain the effect of audit technology on probabilistic judgement in auditing, 78 employees of ten offices of national Certified Public Accountant (CPA) firms ‐ 40 from unstructured firms and 38 from structured ones ‐ were surveyed. Findings indicate that public accountants’ probabilistic judgements were influenced by their firms’ audit technology structure and that the imposition of structure caused auditors to rely more on provided cues than on the use of judgement. These results help support Mintzberg’s suggestion that CPA firms modify their audit approaches to fit specific situations. For example, they should use structured approaches for clients with continuing good earnings announcements and less‐structured approaches for poorly performing clients.</jats:p>
|
Audit technology structures’ effect on probabilistic judgement
|
[
"Schroeder Richard G. ",
"Reinstein Alan ",
"Schwartz Bill N. "
] |
https://doi.org/10.1108/02686909610115213
| 2,002 |
July
|
10.1108/02686909610115240
|
<jats:p>Suggests six steps towards helping your boss make better decisions. Outlines each step and uses brief conversations to demonstrate how the step can be achieved effectively. Summarizes the six steps, breaking them down into various elements.</jats:p>
|
Coping with one’s boss: how to help your boss make better decisions
|
[
"Knippen Jay T. "
] |
https://doi.org/10.1108/02686909610115240
| 2,002 |
July
|
10.1108/02686909610120497
|
<jats:p>Presents a method for teaching ethics developed for the Operational Auditing course at Old Dominion University. Outlines the principles on which the course is based. Describes the distinctive method used, which requires students to form groups and prepare videos of ethical scenarios. Concludes with an evaluation of the effectiveness of the course.</jats:p>
|
Teaching professional ethics using student‐produced video scenarios
|
[
"Ziegenfuss Douglas E. "
] |
https://doi.org/10.1108/02686909610120497
| 2,002 |
July
|
10.1108/02686909610120505
|
<jats:p>Describes the task of developing and performing a mock operational audit which was assigned to students in an internal audit graduate class at the University of North Texas. The assignment consisted of researching a particular operational area found in most business organizations, developing an internal control questionnaire, and formally reporting on four findings related to the area developed. The use of library research as a basis for an understanding of the operational area and development of the questionnaire proved to be a most successful approach. This approach is suggested as a format for the performance of operational audits in all business organizations. It provides both enhanced knowledge of the operation under examination, and a better basis for meaningful findings and relevant improvements.</jats:p>
|
A mock operational audit based on library research
|
[
"Clay Raymond J. "
] |
https://doi.org/10.1108/02686909610120505
| 2,002 |
July
|
10.1108/02686909610131648
|
<jats:p>Regardless of the approach taken to allocating common costs, is cost allocation really necessary? Argues that such an exercise may not make any difference to the final outcome ‐ the company’s final profit or loss figure. Takes as an example the University of Clemson, USA’s system of costing and reporting, and describes the university’s Finance Committee’s challenge to that system.</jats:p>
|
Cost allocation: what purpose does it serve?
|
[
"Doost Roger K. "
] |
https://doi.org/10.1108/02686909610131648
| 2,002 |
July
|
10.1108/02686909610131666
|
<jats:p>As investors and companies become more accustomed to crossing national borders to invest or raise capital, interest in comparing international and national accounting and auditing standards is growing. Compares two concepts crucial to planning and performing the audit work: audit risk and materiality. Differences between international and US guidance would imply that the two sets of standards require different levels of audit work; this situation would be a concern to investors and auditors. Similarities in the international and US standards would suggest consensus regarding the levels of work. Shows that the comparison of ISA 6 to SASs 47 and 55/78 indicates many similarities and few differences between international and US guidance.</jats:p>
|
International and US standards ‐ audit risk and materiality
|
[
"Colbert Janet L. "
] |
https://doi.org/10.1108/02686909610131666
| 2,002 |
July
|
10.1108/02686909610131675
|
<jats:p>Intellectual capital, as used here, is a concept that deals with intellectual property concepts, like patents and licences, but also includes less tangible assets like know‐how, skills and information systems. The need to measure the amount of intellectual capital in an organization has grown in importance. The worth or value of an organization cannot be given by the values in the balance sheet alone. Just as the use of discounted cash‐flow analysis is being accepted as a more reliable measure of value and will eventually replace other accounting‐based valuations, the value of intellectual capital will need to be measured and determined. Intellectual capital will also be a useful concept for setting corporate goals and strategies. Describes some current conceptions of intellectual capital and looks at ways of measuring intellectual capital. Compares intellectual capital valuation with financial cash flow valuation. Suggests that additional studies regarding the measurement of intellectual capital are still needed, and recommends, when good measures of intellectual capital are not available, the use of indicators as a means of indicating that intellectual capital is present or growing.</jats:p>
|
How to measure an organization’s intellectual capital
|
[
"Robinson George ",
"Kleiner Brian H. "
] |
https://doi.org/10.1108/02686909610131675
| 2,002 |
July
|
10.1108/02686909610131819
|
<jats:p>The challenge for accountants in reporting the results of operations is to be aware of the notions of input, output and outcome. Illustrates this with two examples, one from industry and one from the service economy, and explains the notions of input, output and outcome in conjunction with these examples.</jats:p>
|
Input, output, outcome: simply a change in orientation
|
[
"Doost Roger K. "
] |
https://doi.org/10.1108/02686909610131819
| 2,002 |
July
|
10.1108/02686909610131837
|
<jats:p>Tests whether professional experience and training can mitigate recency effects in an auditor’s belief revision while evaluating internal control. In the experiment, each of the 57 auditor‐subjects was asked to complete a questionnaire on an internal control case. Four pieces of audit evidence (two positive and two negatives) were presented to the subjects in two different orders (++‐ ‐,‐ ‐++). After reading each piece of evidence, the subjects were asked to revise their degree of belief that the internal control system can prevent material errors. ANOVA tests of significance indicated that when auditors were asked to evaluate a short series of complex, mixed evidence, recency effect existed in the auditors’ judgement; however, the recency effect in the case of experienced auditors did not seem to be smaller than their less‐experienced counterparts. This tends to refute the generally accepted notion that the level of substantive testing is influenced by the number of years of audit experience in belief‐revision.</jats:p>
|
Order effects and the extent of substantive testing
|
[
"Jensen Herbert L. ",
"Lew Albert Y. ",
"Chan Mike M.K. "
] |
https://doi.org/10.1108/02686909610131837
| 2,002 |
July
|
10.1108/02686909610145869
|
<jats:p>Australian auditing standard AUP 33 ‐ <jats:italic>Performance Auditing</jats:italic> is the first auditing standard to deal exclusively with a non‐“financial statements” audit topic. Auditing the performance of management and commenting on how economically, efficiently and effectively they have performed their duties is not a new subject. However, up until now the results of performance audits have usually been kept within the organization concerned. With the growth of perceived dissatisfaction with current auditing in Australia and the demand for more management accountability due to corporate collapses, considers the possibility of performance audits becoming mandatory. Problems to be overcome in establishing a performance audit framework include audit independence, cost/benefit decisions and the establishment of adequate measurement criteria. However, if the demands for performance audits escalate these problems will have to be overcome. Indeed they are not now seen as insurmountable.</jats:p>
|
Performance audits: could they become mandatory for public companies?
|
[
"O’Leary Conor "
] |
https://doi.org/10.1108/02686909610145869
| 2,002 |
July
|
10.1108/02686909710160735
|
<jats:p>Discusses an investigation into the financial statements of a university. Demonstrates that the financial reports provided are misleading and do not portray the financial situation of the organization. Suggests that improvements are called for in the university’s accounting system and in reporting and accountability.</jats:p>
|
What is the cost of running a university? An unresolved dilemma!
|
[
"Doost Roger K. "
] |
https://doi.org/10.1108/02686909710160735
| 2,002 |
July
|
10.1108/02686909710160744
|
<jats:p>Describes an investigation into a university’s expenditure. Identifies a lack of clarity as to what proportion represents direct faculty costs and overhead costs respectively. Puts forward a number of recommendations to improve the clarity of the reporting system.</jats:p>
|
What is our university overhead cost anyway?
|
[
"Doost Roger K. "
] |
https://doi.org/10.1108/02686909710160744
| 2,002 |
July
|
10.1108/02686909710160753
|
<jats:p>While evaluation of the workforce in any setting is not a straightforward and easy proposition, it is even more difficult with regard to university faculty because of a number of intangibles and hard‐to‐quantify factors. The call for such accountability has been heard even more loudly in recent years as journalists have instigated and politicians have joined the bandwagon in demanding more or better accountability for professors. Elaborates on the recent experience at Clemson University.</jats:p>
|
Faculty evaluation: an unresolved dilemma?
|
[
"Doost Roger K. "
] |
https://doi.org/10.1108/02686909710160753
| 2,002 |
July
|
10.1108/02686909710173939
|
<jats:p>Discusses the development of internal audit theory and practice with reference to the Sino‐China Petrochemical Corporation (SINOPEC), a large, state‐owned petrochemical enterprise group. Examines the organizational status, authority and role of internal audit, and the question of independence. Notes the move from financial to managerial and operational auditing, identifying specific examples. Suggests future direction, which might include a closer relationship with state audit.</jats:p>
|
Internal auditing work at Sino‐China Petrochemical Corporation (SINOPEC)
|
[
"Canling Zhou "
] |
https://doi.org/10.1108/02686909710173939
| 2,002 |
July
|
10.1108/02686909710185206
|
<jats:p>Current initiatives in accounting education, while focusing on the importance of accounting instruction and teaching students how to learn, emphasize continuous lifelong learning and outcome‐based assessment. The public interest in forensic accounting, especially fraud investigation, has encouraged the accounting profession to consider issuing new standards on fraud detection. Presents a study which aims to examine current coverage and future direction and role of forensic accounting education. Describes a survey of both academicians and certified fraud examiner (CFE) practitioners. Concludes that: the demand for forensic accounting education and practice will continue to increase and that forensic accounting education should be integrated into accounting curricula either as a separate course or through modules in accounting and auditing courses.</jats:p>
|
Forensic accounting education: insights from academicians and certified fraud examiner practitioners
|
[
"Rezaee Zabihollah ",
"Burton E. James "
] |
https://doi.org/10.1108/02686909710185206
| 2,002 |
July
|
10.1108/02686909810222357
|
<jats:p>Reports on a survey which asked 82 experienced managers from various functions, business levels, and industries to value case studies which were in effect real options on growth. Compares these empirical valuations with theoretical values derived from a specific real options model (European non‐dividend paying). In a questionnaire survey, participating managers showed high levels of agreement with various statements needed as assumptions in the real options model. They also accepted as realistic most of the parameter settings used in the experiment. Results imply that training is needed and likely to be acceptable to managers, and underinvestment could be explained by an inability to perceive option values. Choosing teams of decision makers may reduce the variance (but not the bias) of intuitive option valuations.</jats:p>
|
The evaluation of real options by managers: a potential aspect of the audit of management skills
|
[
"Howell Sydney ",
"Jägle Axel J. "
] |
https://doi.org/10.1108/02686909810222357
| 2,002 |
July
|
10.1108/02686909810226560
|
<jats:p>Many banks and financial institutions have resisted the opportunity to model customer profiles because of the cost of developing and maintaining customer profitability information based on the capture and storage of individual transactions. This paper describes the development of such a model to calculate customer profitability, by putting into place systems which allow the capture and analysis of accurate, up‐to‐date information regarding the transactions of individual customers. The implementation of the model within one regional Australian bank is detailed, together with an indication of its potential for operational and strategic decision making. We speculate that such a model might be more widely adopted to allow banks to focus effectively on the most profitable segments of their business.</jats:p>
|
Customer profitability audit in the Australian banking sector
|
[
"Hart Ann ",
"Smith Malcolm "
] |
https://doi.org/10.1108/02686909810226560
| 2,002 |
July
|
10.1108/02686909910245531
|
<jats:p>Much literature suggests a positive relationship between winning a quality award and subsequent firm performance. However, for the vast majority of the large Japanese manufacturing firms that have won the Deming Prize results in this study indicate a negative association. Results also show that for a minority of these firms there does appear to be a positive relationship between winning and subsequent performance. Two theories, the danger of simplicity and the winner’s curse, are utilized to explain these results. Firms that compete for quality awards have a significant risk of putting undue pressure on organizational resources or focusing too narrowly on winning and neglecting other aspects of their business, thereby leading to performance shortfalls. Significant experience in TQM/TQC prior to competing for a quality award may moderate these risks. For managers, there should be serious consideration as to whether their companies should compete for a quality award in the hope of improving performance. Instead, they may want to ask if there are any alternative methods for designing and implementing improvements in quality control.</jats:p>
|
Can winners be losers? The case of the Deming prize for quality and performance among large Japanese manufacturing firms
|
[
"Iaquinto Anthony L. "
] |
https://doi.org/10.1108/02686909910245531
| 2,002 |
July
|
10.1108/02686909910245559
|
<jats:p>The University Industrial Centre of The University of Hong Kong passed its ISO 9001 certification audit in November 1997. This is believed to be the first department of a university in Hong Kong which has acquired the ISO 9001 certified status. Discusses the reasons for the Centre to implement ISO 9001, the process and the benefits of certification. The experience of the Centre is discussed and analyzed with reference to the experiences of other certified companies in Hong Kong and other countries. Also discusses approaches for further improvement.</jats:p>
|
The experience of implementing ISO 9001 in a small university workshop
|
[
"Lee Tat Y. "
] |
https://doi.org/10.1108/02686909910245559
| 2,002 |
July
|
10.1108/02686909910245793
|
<jats:p>The reasons for the high level of interest in quality standards and quality management have arisen because of the continued growth in world trade and the need of countries for an ever‐increasing strategy to have access to the world markets. The far‐reaching political changes in many countries, coupled with the transition to market economies and the desire to participate in the global market‐place, contribute well to the interest. The design of questions in the questionnaire was based on the people’s thinking, concepts or philosophies of the published ISO quality standards. The amalgamation of these useful thoughts, concepts and philosophies would help in developing some quality management strategies that will lead to business excellence performance. This paper outlines the methodologies and bases used in the design of a questionnaire for the investigation of ISO 9000 quality management system status in Hong Kong. The survey itself also assesses the state of development of quality management aspects and identifies the business management strategies that suit the needs of Hong Kong.</jats:p>
|
Survey on ISO 9000 quality management system implementation in Hong Kong
|
[
"Lee S.F. ",
"Roberts Paul ",
"Lau W.S. "
] |
https://doi.org/10.1108/02686909910245793
| 2,002 |
July
|
10.1108/02686909910245964
|
<jats:p>There is growing concern in college management about the quality of education in tertiary institutions. For related studies, people normally encounter the problems of developing measurement indicators and identifying components of quality education. Some people use SERVQUAL, a technique making use of the gap between customers’ expectations and perceived experience as indicators of service quality, to measure quality of services offered by professionals such as physicians. Hampton applied the technique to identify and measure the significance of different components of quality education, by using the questionnaire designed by Betz, Klingensmith and Menne. Hampton’s findings sound reasonable but seem to be too simplified and confined to the characteristics of students in the USA. The expectations and perceptions of the students are often shaped and influenced by their cultural orientation and environments. Hong Kong students who are more pragmatic and instrumental may value less the significance of campus life on quality education but put more stress on assessment. This study is designed to apply the modified SERVQUAL skill to examine Hampton’s findings with reference to the students in a different social and cultural context. It is hoped that a list of quality indicators can be identified against which the performance of the higher educational institutes can be measured.</jats:p>
|
Quality indicators in higher education ‐ comparing Hong Kong and China’s students
|
[
"Kwan Paula Y.K. ",
"Ng Paul W.K. "
] |
https://doi.org/10.1108/02686909910245964
| 2,002 |
July
|
10.1108/02686909910259121
|
<jats:p>Describes corporate governance in Finland. The different structures of a number of organisations are examined as well as the roles of the individuals involved. Recent regulations and guidelines issued in Finland are also discussed. There is also an analysis of internal audit and the other factors felt to be necessary to make corporate governance work. The final section analyses the structures and audit function of OKOBANK.</jats:p>
|
A view of corporate governance and control In Finland
|
[
"Halla Ilona P. "
] |
https://doi.org/10.1108/02686909910259121
| 2,002 |
July
|
10.1108/02686909910269878
|
<jats:p>The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.</jats:p>
|
The Foreign Corrupt Practices Act: an international perspective
|
[
"Vanasco Rocco R. "
] |
https://doi.org/10.1108/02686909910269878
| 2,002 |
July
|
10.1108/02686909910289821
|
<jats:p>The purpose of this study is to investigate the approach required to conduct an efficient and effective audit of EDI systems. An audit approach proposed by Wu and Hahn (1989) is employed to examine, at a conceptual level, IS managers’ and CIS auditors’ perceptions of the audit approach necessary to evaluate internal controls in EDI systems. Wu and Hahn’s approach is based on a broader control concept and uses a control‐complexity/control‐point orientation to evaluate organisations’ internal control systems in dynamic computerised environments. Findings based on data from a sample of IS managers and CIS auditors showed general agreement with the audit approach proposed by Wu and Hahn and moderate consensus between the IS managers and CIS auditors regarding this approach.</jats:p>
|
Wu and Hahn’s control‐complexity/control‐point orientation for computer information system (CIS) audits: an empirical test in an electronic data interchange (EDI) environment
|
[
"Hardy Catherine ",
"Reeve Robert "
] |
https://doi.org/10.1108/02686909910289821
| 2,002 |
July
|
10.1108/02686909910301475
|
<jats:p>Practising internal and external auditors regularly find that crucial concepts governing how they operate are the twin terms of independence and objectivity. Part of the problem is that the two terms are often equated. The impact can be conflict with the auditee, misunderstanding with other stakeholders, impairment of efficiency and effectiveness, and role conflict within the internal audit department. The Institute of Internal Auditors is reviewing some of the cherished notions of internal audit in the light of pressures and developments in the business environment. It has already produced a new definition of internal auditing, which, as before, includes the terms independence and objectivity. Consistently, it decided to re‐evaluate these two terms, and established an international research team. This was the briefing submission from the UK, which was highly influential in determining the final product, not yet in the public domain. It considers professional statements and standards, research and developments in both internal and external auditing.</jats:p>
|
Audit independence in the UK – the state of the art
|
[
"Vinten Gerald "
] |
https://doi.org/10.1108/02686909910301475
| 2,002 |
July
|
10.1108/02686909910301484
|
<jats:p>A short discussion of the history and importance of communications and its technological means in the development and evolution of accountancy.</jats:p>
|
Advances in accounting and communication – a historical review
|
[
"Doost Roger K. "
] |
https://doi.org/10.1108/02686909910301484
| 2,002 |
July
|
10.1108/02686909910301574
|
<jats:p>Traces the evolution of computers and their applications in accounting. Highlights the changing in relationships between accountants and IT. Argues that accountants have not kept pace with technology. Accounting programs still train accountants without adequate technical knowledge. Concludes that the current situation must change to save the profession from a takeover by others who can do the job more competently.</jats:p>
|
Computers and accounting: where do we go from here?
|
[
"Doost Roger K. "
] |
https://doi.org/10.1108/02686909910301574
| 2,002 |
July
|
10.1108/02689230010340471
|
<jats:p>Describes the findings from the first year of an evaluation of change at a PMS+ site in West Cumbria. The study has used qualitative methods including non‐participant observation at the site; face to face interviews with 28 clinical staff; group interviews with administrative and secretarial staff; and the collection of documents. Analysis of the data against a set of “outcome indicators” shows that significant progress has been made towards implementing the model of primary care delivery described in the pilot proposal. Multidisciplinary working is developing in the clinical action groups and the establishment of a primary care emergency unit has changed general practitioner workloads. The new organisation structure is not yet working wholly as anticipated but recently initiated changes are intended to strengthen the role and authority of the management board.</jats:p>
|
Change in primary health care: new wine in old bottles?
|
[
"Newton John ",
"Graham Joanne ",
"McLoughlin Kevin ",
"Moore Alice ",
"McTavish Duncan "
] |
https://doi.org/10.1108/02689230010340471
| 2,002 |
July
|
10.1108/02689230010340561
|
<jats:p>Introduces the relationship marketing paradigm as a means of analysing the purchaser‐provider relationship within the NHS internal market. This focus is justified in the context of the limitations of orthodox economic analysis. The research evidence is based upon a national survey of all NHS trust hospitals in England. The survey consisted of key questions relating to the process of relationship building strategies employed by NHS hospital trusts. In particular, emphasis was given to non‐price competitive behaviour, i.e. the extent to which health care contracts were augmented or customised by providers. An empirical analysis is presented, identifying those factors driving such non‐price competitive behaviour, based upon a LOGIT model. The results suggest the hypotheses tested are consistent with the evidence from our survey. Finally, the model is used to make some tentative predictions regarding the future of the purchaser‐provider relationship within the reformed NHS.</jats:p>
|
An empirical analysis of the purchaser‐provider relationship in the NHS internal market
|
[
"Gray Keith E. ",
"Ghosh Deb "
] |
https://doi.org/10.1108/02689230010340561
| 2,002 |
July
|
10.1108/02689230210428599
|
<jats:p>Inequality and exclusion are characteristic of the experience of UK South Asian communities. In health care, community needs are often not addressed by health and social welfare services. An increase in cultural competency is now part of identified policy. The aim of this paper is to examine the extent to which there is evidence of cultural competency amongst professionals concerning South Asian parents caring for a person with cerebral palsy. Semi‐structured interviews were conducted with respondents from 19 service organisations. Results are presented on perceptions of service delivery and on the dynamics of service development: evidence is found that inadequate service delivery continues despite professional knowledge that it exists. Conditions necessary for the achievement of cultural competence are discussed. We suggest that service development to meet the needs of South Asian carers must form part of an overall strategy geared to change at different levels within and outside service organisations.</jats:p>
|
Cultural competency: professional action and South Asian carers
|
[
"Mir Ghazala ",
"Tovey Philip "
] |
https://doi.org/10.1108/02689230210428599
| 2,002 |
July
|
10.1108/02689230210428643
|
<jats:p>The involvement of service users is extolled in National Service Frameworks and, in Wales, is one of seven standards set out in the National Service Framework for mental health services. National Service Frameworks have an important role in the UK government’s performance management strategies. The strategies are retrospective in effect and offer insufficient help for service managers and others seeking to change and improve service performance. Draws on research conducted at intervals over the past four years in Swansea. In today’s devolved UK, the details will be different in Wales from elsewhere but the focus is on how a number of organisations with differing responsibilities can work together to manage performance improvement. Demonstrates that change requires leadership to be dispersed across organisational boundaries. Accountability and responsibility must be horizontal and even downwards, not just upwards to government. Service users can be involved in their own care. Surveys that involve service users in their planning stages can gather information about the service issues that matter to them. Managing performance is different from performance management. It can ultimately enable services users to initiate and direct some of the improvements they want to see and to take part in the processes of change. The information systems must be locally useful for all involved, and must offer information about performance in time to affect improvement and change.</jats:p>
|
Managing performance and performance management
|
[
"Rea Carol A. ",
"Rea David M. "
] |
https://doi.org/10.1108/02689230210428643
| 2,002 |
July
|
10.1108/02689239410052577
|
<jats:p>Aims to assess the level of agreement between priorities of service
provision in 20 discrete clinical areas, as laid out in a district
health authority (DHA) purchasing plan, and the views of GPs in the
catchment area of that authority and to test for a statistically
significant difference between the views of fundholding and
non‐fundholding GPs. A 74 per cent response rate was achieved, and
analysis suggested that local GPs′ views were broadly in line with their
DHA strategy, and that a significant difference existed between the
views of fundholders and non‐fundholders in only <jats:italic>one</jats:italic> treatment area,
namely that of lithotripsy. Concludes that the postal questionnaire is a
cheap and easy method of assessing the views of GPs on prioritizing
issues. As yet there is little difference between fundholding and
non‐fundholding GPs in this area of decision making.</jats:p>
|
Prioritizing Services: GPs′ Views, Fundholders versus Non‐fundholders
|
[
"Ayres Philip J. "
] |
https://doi.org/10.1108/02689239410052577
| 2,002 |
July
|
10.1108/02689239410059633
|
<jats:p>A new international orthodoxy has developed on health sector reform. The
dominant theme of the orthodoxy is the alleged benefits of market style
reforms for health development. This is shaping changes formulated, and
being implemented, in the British NHS and other European health services
(including Central and Eastern Europe), Latin America and a number of
developing health systems in Africa and Asia. Sets out a ten‐point
description of the orthodoxy. Contends that the orthodoxy is showing
distinct signs of restricting the analysis and development of health
management and planning. This is a matter for considerable concern as
the adoption of market‐style reforms can generate unforeseen and, in
some cases, negative consequences. There is clearly a need for
strengthening management research and development as a basis for
effective health sector reform.</jats:p>
|
The Market and Health Sector Reform
|
[
"Collins Charles ",
"Hunter David J. ",
"Green Andrew "
] |
https://doi.org/10.1108/02689239410059633
| 2,002 |
July
|
10.1108/02689239410068552
|
<jats:p>Although substantial evidence is now accumulating that some African
peoples readily accept advice and help about health from both modern
medical and traditional sources, this has not yet happened with – what is
arguably the major health problem in many parts of Africa – AIDS. We
asked 175 of Malawi′s undergraduates what sources they judged to be
credible with regard to information on preventing and clinically
managing AIDS. While traditional healers were seen on average to be less
credible than modern health professionals (doctors and nurses), there
was no correspondence between credibility of traditional healers and
modern health professionals. Thus a strong belief in the credibility of
modern health professionals was not associated with low credibility
ratings for traditional healers. Our findings provide further support
for “tropical tolerance”, especially as regards a pluralistic (modern
and traditional together) approach to the prevention of AIDS. Given the
over‐stretched health services in Malawi and many other African
countries, a pluralistic approach to AIDS prevention could be a credible
and economic use of indigenous human resources.</jats:p>
|
Managing the Aids Crisis in Africa: In Support of Pluralism
|
[
"MacLachlan Malcolm ",
"Carr Stuart C. "
] |
https://doi.org/10.1108/02689239410068552
| 2,002 |
July
|
10.1108/02689239410068570
|
<jats:p>The immediate, common sense answer to the question, “Who is the NHS
for?” would obviously be, “The patients who use it”. This may well be the
fundamental purpose of the NHS, yet it would appear that differing views
of how this is to be achieved contribute to a misreading between
stakeholders of each others′ remit. The different positions taken by the
two most important NHS stakeholders, the professional clinicians and the
administrative managers, affect their definitions of, and therefore
their attitudes to their own contribution to the purpose of the NHS.
Suggests that before priorities in health care can be considered and
discussed, let alone be set, consensual agreement needs to be reached
concerning the views of professional clinicians and managers of ways of
achieving their vision of who the NHS is for.</jats:p>
|
Who Is the NHS For?
|
[
"Berman Brown Reva ",
"McCartney Sean ",
"Bell Louise ",
"Scaggs Sharon "
] |
https://doi.org/10.1108/02689239410068570
| 2,002 |
July
|
10.1108/02689239410073312
|
<jats:p>There are two potential types of “internal markets”. In Type I, the patient is treated only by “contracted” providers while in Type II, he/she is free to choose a provider. The rhetoric of<jats:italic>Working for Patients</jats:italic>is Type II while the practice is Type I. Type I market with its contracting concept is a pernicious version of the line relationship that existed in the past between health authorities and provider units. The ethos of the NHS is best suited to the Type II market which is similar to the market that operates in higher education, another public service.</jats:p>
|
Which “Internal Market”?
|
[
"Oni Olusola O.A. "
] |
https://doi.org/10.1108/02689239410073312
| 2,002 |
July
|
10.1108/02689239410073321
|
<jats:p>The introduction of regulated competition in health care in several
Western countries confronts health care providing organizations with
changing relationships, with their environment and a need for knowledge
and skills to analyse and improve their market position. Marketing
receives more and more attention, as recent developments in this field
of study provide a specific perspective on the relationships between an
organization and external and internal parties. In doing so, a basis is
offered for network management. A problem is that the existing marketing
literature is not entirely appropriate for the specific characteristics
of health care. After a description of the developments in marketing and
its most recent key concepts, the applicability of these concepts in
health‐care organizations is discussed. States that for the health‐care
sector, dominated by complex networks of interorganizational
relationships, the strategic marketing vision on relationships can be
very useful. At the same time however, the operationalization of these
concepts requires special attention and a distinct role of the
management of health‐care organizations, because of the characteristics
of such organizations and the specific type of their service delivery.</jats:p>
|
Marketing for Health‐care Organizations: An Introduction to Network
Management
|
[
"Boonekamp Lucie C.M. "
] |
https://doi.org/10.1108/02689239410073321
| 2,002 |
July
|
10.1108/02689239410073457
|
<jats:p>Reviews management training for doctors undertaken in the special health
authorities in London. These are postgraduate research institutes in
clinical medicine. Compares methodology and outcome issues with the
national research programme completed a year earlier, and identifies the
context of comparative change between the research programmes. The
findings, although similar to the national evaluation the previous year,
identify some additions, in particular the lack of formal accountability
for the management role in the NHS being undertaken by these university
employees, and the differing nature of the working arrangements for
these academic doctors who are usually working as knowledge‐based
networkers across a number of organizations.</jats:p>
|
Do Special Health Authority Doctors Make Special Managers?
|
[
"Mark Annabelle "
] |
https://doi.org/10.1108/02689239410073457
| 2,002 |
July
|
10.1108/02689239510086542
|
<jats:p>There has been considerable discussion of the nature and scope of
information that purchasers and providers must acquire and use in the
post‐review NHS. Somewhat surprisingly, this has not been complemented
by discussion of the potential for computer systems to support
information management. This is in spite of the publication of the NHS
<jats:italic>Information Management and Technology Strategy</jats:italic>, which seems set
to shape the way in which purchasers and providers manage data into the
next century, and expenditure on computer systems which will be in the
order of hundreds of millions of pounds over the next few years.
Discusses some of the key challenges involved in implementing an IT
infrastructure across the NHS, and identifies five issues which will
substantially determine the success of the strategy.</jats:p>
|
Information strategy in the NHS:
|
[
"Keen Justin ",
"Muris Nicole "
] |
https://doi.org/10.1108/02689239510086542
| 2,002 |
July
|
10.1108/02689239510090105
|
<jats:p>Describes the approach and results of a regional survey to assess
the accessibility of sexual health services for young people in the
south‐east Thames region. Outlines the practicalities of performing such
a survey and what can be achieved through this approach.</jats:p>
|
Accessibility of sexual health services for young people: survey of
clinics in a region
|
[
"Scally Gabriel ",
"Hadley Alison "
] |
https://doi.org/10.1108/02689239510090105
| 2,002 |
July
|
10.1108/02689239510101120
|
<jats:p>Doctors′ activities and stresses are linked and can be viewed
closely only as a sequence of actors and behaviours, or a narrative.
Examines such narratives from which the individualized stress emerges
plainly. Emphasizes that the researcher is involved in a narrative of
her own life and reactions to the research project. Portrays the
interdependence of these narratives: those of the doctor or GP under
survey and those of the researcher.</jats:p>
|
Narrative in research: the research and the researcher survey
– women GPs and stress
|
[
"Myerson Sybil "
] |
https://doi.org/10.1108/02689239510101120
| 2,002 |
July
|
10.1108/02689239610117771
|
<jats:p>Identifies managerial knowledge and skills from undergraduate to medical director level and considers the development of a core management training strategy and development programme, transferable on a national basis. Reports on a questionnaire survey plus in‐depth interviews with doctors and senior managers divided between grades covering hospitals, general practices and public health services. Explains that the model evolved is a synthesis of managerial models set in the context of doctors’ work. Concludes that doctors agreed that more support and training from their organizations would have been useful, and that managers were generally supportive of doctors becoming involved in management, although some harboured doubts about their willingness or the effects such moves would have on established management career structures. Contends that there appears to be a 30:70 split between doctors receptive to the concept of management and those against.</jats:p>
|
Doctors and management ‐ the development dilemma
|
[
"Gatrell John ",
"White Tony "
] |
https://doi.org/10.1108/02689239610117771
| 2,002 |
July
|
10.1108/02689239610117843
|
<jats:p>Presents the results of a literature review on general practice partnerships. The objective was to find out what has been written and by whom. The results of the review indicate that very little empirical work has been carried out and most of the publications are by doctors addressing the practical problems of working in partnerships. Given this paucity of material, goes on to discuss relevant literature from social science disciplines and presents five perspectives on partnerships. Each perspective yields questions worthy of further investigation particularly at a time when primary care is experiencing rapid change and development.</jats:p>
|
General practice partnerships: an exploratory review
|
[
"Newton John ",
"Eccles Martin ",
"Soutter Jennifer "
] |
https://doi.org/10.1108/02689239610117843
| 2,002 |
July
|
10.1108/02689239610127798
|
<jats:p>Investigates a mechanism for delivering public health advice in a primary care setting ‐ three West Yorkshire general practices ‐ by seconding a public health physician (PHP) to each practice for six months, each practice receiving one day per week. Describes how the topics to be addressed ‐ developing a practice plan for managing information; improving services available for Asian patients; and exploring “value for money” in fundholding ‐ were chosen. Details the procedures and lists the main outcomes. Concludes that placing a public health physician in practices may not be the optimal approach for transferring public health knowledge, but topics important to the practice lend themselves to such an intervention, with potential long‐term benefit for public health and primary care.</jats:p>
|
Practical public health in a primary care setting
|
[
"Ayres Philip J. ",
"Pollock Colin T. ",
"Wilson Alison ",
"Fox Paul ",
"Tabner Tony ",
"Hanney Ivan "
] |
https://doi.org/10.1108/02689239610127798
| 2,002 |
July
|
10.1108/02689239610127815
|
<jats:p>Refers to the widely experienced and appreciated difficulties in scheduling hospital operating theatres to make effective use of resources, and to avoid delays and overruns that can adversely affect patient care and staff morale. Reports the findings and recommendations of a project based in the Surgical Directorate of Leicester General Hospital NHS Trust which sought to address these problems from a business process re‐engineering perspective. Covering the whole patient trail, from referral to discharge describes the project’s progress through four phases concerning process mapping, the collection of staff opinions and ideas through a combination of interviews and surveys, collection of data on patient flows and procedure times, and a final “handover” phase in which broad recommendations were passed back to the Surgical Directorate for implementation with staff involvement. Details the recommendations which include a shift to cross‐functional teamworking in a number of areas, along with the development of a revised theatres policy and a strengthened theatres co‐ordination function. In view of recent substantial and harsh criticisms of the re‐engineering perspective, seeks to offer a balanced assessment of the perspective applied to a health care setting, exploring both the problems and benefits.</jats:p>
|
Re‐engineering operating theatres: the perspective assessed
|
[
"Buchanan Dave ",
"Wilson Bob "
] |
https://doi.org/10.1108/02689239610127815
| 2,002 |
July
|
10.1108/02689239610146535
|
<jats:p>Reports a qualitative study of practice managers’ roles and responsibilities in eight practices in the Grampian region of Scotland. Observes wide variations in the roles and responsibilities of managers associated with the size and fundholding status of the practice. Notes that larger practices had better developed management structures allowing the managers to delegate tasks and undertake a more proactive planning and executive role, and that medium and smaller practices had less well developed management structures and managers were more likely to act as practice administrators with limited autonomy. Concludes that practice managers are playing an increasingly important role in general practice. Also that the influential role of the practice manager in the development of practice policies and the transfer of administrative responsibilities from the partners to the manager have all contributed to a change in general practitioners’ perceptions of the practice manager.</jats:p>
|
Understanding practice management: a qualitative study in general practice
|
[
"Westland Marlene ",
"Grimshaw Jeremy ",
"Maitland Jim ",
"Campbell Maureen ",
"Ledingham Edna ",
"Mcleod Ellie "
] |
https://doi.org/10.1108/02689239610146535
| 2,002 |
July
|
10.1108/02689239610146553
|
<jats:p>Reports on the first phase of an evaluation of the UK Clearing House on Health Outcomes (UKCHHO) undertaken by a sample survey of purchasers and providers on its mailing list and users of its enquiry service. Explores user satisfaction with the services and publications of the project, uses made of the information provided and perceptions of the future role of a UKCHHO. Reports overwhelming satisfaction with the enquiry service and agreement about the usefulness of <jats:italic>Outcomes Briefing</jats:italic>. States that the main areas of use for the information provided were within clinical audit, guidelines and the exploration of outcomes within routine clinical practice. Also that the findings provide evidence of the need for an expanded brief for a UKCHHO, to include the provision of an enquiry service on study design and demonstrations of the value of the collection of outcomes data. Notes there is an urgent need to show that the systematic collection and use of outcomes data makes a difference to the quality of care provided to patients and to the purchase of services.</jats:p>
|
The value of an outcomes information resource
|
[
"Greenhalgh Joanne ",
"Long Andrew F. ",
"Brettle Alison ",
"Grant Maria J. "
] |
https://doi.org/10.1108/02689239610146553
| 2,002 |
July
|
10.1108/02689239710177684
|
<jats:p>Debates a controversial issue in healthcare management, that is, whether internal rotation (day‐night) or permanent night shifts is an appropriate shift system for nursing staff. A multidisciplinary approach draws together international research from the fields of occupational psychology, management, ergonomics and medicine. Explores evidence on sleep, physical and mental health, job satisfaction, performance, absenteeism, and social and domestic disruption, all important factors in considering appropriate shift patterns. Suggests that both nurse choice (or non‐choice) of shift and adjustment, or otherwise, of circadian rhythms are important causal factors influencing the debate. As no unequivocal picture emerges, recognizes some of the real and potential limitations of a paper of this kind; however, the balance of argument tends to favour the maintenance of permanent night shift nurses as opposed to the further extension of internal rotation systems. This is especially the case as many nurses will still be given a choice of shift pattern which may, in itself, negate some of the potential ill‐effects of night working. Decisions further to extend internal rotation may, in the light of the complex, ambiguous and equivocal evidence, be informed by partial knowledge and influenced by a managerial perspective.</jats:p>
|
The lights are bright? Debating the future of the permanent night shift
|
[
"Brooks Ian "
] |
https://doi.org/10.1108/02689239710177684
| 2,002 |
July
|
10.1108/02689239710177756
|
<jats:p>Compares the methodology of the medical decision‐making process with that of the military. The key to both professions is reliable, efficient decision making. Effective decision makers use the hypothetical‐deductive approach which utilizes intuition to generate ideas which are tested by the available evidence. Medicine is developing a holistic, conceptual and student‐centred education process which compares with the more rigid, external system of military training. The military system has a better methodology for communication both verbally and in writing than medicine. Suggests that both professions may benefit from an examination of each professional culture.</jats:p>
|
Problem solving: a comparison between medical and military art
|
[
"Bricknell M.C.M. "
] |
https://doi.org/10.1108/02689239710177756
| 2,002 |
July
|
10.1108/02689239710189762
|
<jats:p>Examines the debate on quality in health care in light of GP fundholding and the Patients’ charter. Focuses on the development of quality issues in General Practice by carrying out research based on two stages: first, an exploratory stage aimed at the understanding of key issues; and second, a questionnaire made up primarily of attitude elements drawn from stage one. Concludes that, in the changing political and public environment, GPs are facing the challenges of managing service quality.</jats:p>
|
Is the quality of health care changing? GPs’ views
|
[
"Hogarth‐Scott Sandra ",
"Wright Gillian "
] |
https://doi.org/10.1108/02689239710189762
| 2,002 |
July
|
10.1108/02689239810227100
|
<jats:p>The paper discusses how a decision analytic framework has been used by an English health authority in relation to the commissioning of ambulance cardiac services. Strategies for the management by ambulance personnel of victims of cardiac arrest and persons with acute chest pain of cardiac origin were modelled in a decision‐event tree, and a bibliographic database established. The international research literature prior to 1997 was searched in order to derive probability values for the tree. However, after checking whether the sub‐groupings of results in the papers were in accordance with the variables in the tree, the number of useful papers on acute chest pain was found to be only two. In the almost complete absence of information ‐ even from small observational studies ‐ on the management of the great majority of patients with cardiac symptoms transported by ambulance, the local ambulance service and the main providers of hospital services in the district are now collaborating in field studies of cardiac care in order to improve the inputs into the model.</jats:p>
|
A decision analytic approach to commissioning ambulance cardiac services
|
[
"Dowie Robin ",
"Gregory Richard P.F. ",
"Rowsell Kathleen V. ",
"Annis Shân ",
"Gick A.D. ",
"Harrison Christopher J. "
] |
https://doi.org/10.1108/02689239810227100
| 2,002 |
July
|
10.1108/02689239810227128
|
<jats:p>The role of consultant obstetricians is under considerable debate. This has particularly focused on the role of consultants in intrapartum care. The article explores the role of the consultant in delivery suite from the view point of a consultant, a clinical director, a training programme director and a chief executive. These viewpoints determine a range of common themes which mean the duties of consultants over their career lifecycle need to be addressed; the need to expand consultant posts; and the tensions which inevitably occur. The authors believe these need to be addressed because of the need to ensure consultant roles in delivery suite are developed as a key part of seeing quality improvement.</jats:p>
|
Role of the consultant obstetrician in the delivery suite
|
[
"Hackett Mark ",
"Gee Harry "
] |
https://doi.org/10.1108/02689239810227128
| 2,002 |
July
|
10.1108/02689239810231961
|
<jats:p>The issue of “out of hours” provision of primary care services by family doctors has excited particularly marked debate in the UK. This article considers the implications for this debate of results from a project designed to elicit the views of users of out of hours primary care provision. Focus groups were used to gauge definitions of “out of hours” services, factors governing the use of some services rather than others and influences on the evaluation of different options. The centrality accorded by patients to the social dimensions of a more “traditional” relationship with family doctors was central to the selection and evaluation of alternative provision. Any significant initiative in the reconfiguration of local health care services might thus be regarded as much a social enterprise as a technical challenge based on the most equitable and efficient application of resources.</jats:p>
|
Developing “out of hours” primary health care
|
[
"Shaw Sara ",
"Milewa Timothy "
] |
https://doi.org/10.1108/02689239810231961
| 2,002 |
July
|
10.1108/02689239810231989
|
<jats:p>This paper proposes a diagnostic framework useful to Trust managers who are faced with the task of devising and implementing strategies for improvements in clinical effectiveness, and is based on a recent study incorporating clinicians, managers, and professional staff in four NHS Trusts in the North Thames Region. The gap framework is inspired by the gap model developed by Zeithaml, Parasuraman and Berry from their research into service quality and incorporates Dave Sackett’s schema as well as a personal competency profile needed for the practice of evidence based health‐care (EBHC). The paper highlights the four organisational and personal failures (gaps) which contribute to the fifth gap, namely the discrepancy between clinically relevant research evidence and its implement‐ation in health care. To close the gaps, Trusts need to set the goal and tackle the cultural, organisational, attitudinal and more material aspects such as investment in the information infrastructure, education and training of doctors. Doctors need to go through a process from awareness to action facilitated through a combination of personal and organisational incentives and rewards as well as training in the requisite skills. Researchers should take steps to improve the quality of the evidence and its accessibility and purchasers should reinforce the use of EBHC by withdrawing funding for care which has proved to be ineffective, inappropriate or inferior.</jats:p>
|
Managing evidence‐based health care: a diagnostic framework
|
[
"Newman Karin ",
"Pyne Tanya ",
"Cowling Alan "
] |
https://doi.org/10.1108/02689239810231989
| 2,002 |
July
|
10.1108/02689239810243896
|
<jats:p>Total purchasing is an experimental extension of GP fundholding through which GP practices can purchase community, secondary and tertiary services not included in standard fundholding budgets, for their registered patient populations. The paper presents selected findings from a study of contracting by TPPs during the first year of purchasing, concentrating on the perceived relationship between aspects of the contracting process and the achievement of TPPs’ strategic objectives. These findings are of relevance to the development of commissioning by primary care groups in light of the Government’s proposal that contracts be replaced by long‐term service agreements as competition within the NHS internal market is replaced by more collaborative arrangements between commissioners and providers. The paper identifies features of the contracting process which have been instrumental to the achievement of TPPs’ service development objectives and may need to be preserved to ensure effective commissioning within the context of the new service agreements.</jats:p>
|
From contracts to service agreements: what can be learned from total purchasing?
|
[
"Robison Judy "
] |
https://doi.org/10.1108/02689239810243896
| 2,002 |
July
|
10.1108/02689239910292936
|
<jats:p>The prevalence of rather negative, or at best mixed, attitudes of doctors towards participation in management has been reported in several previous research studies. This paper adds to that growing empirical literature, but complements most of the previous studies by focusing on general medical practitioners in primary care rather than on doctors in secondary care settings. The focus for the study were doctors who had agreed to undertake the lead partner role in the now‐defunct general practitioner fundholding initiative within the UK National Health Service. The findings indicate widespread reluctance but the presence of a minority of enthusiasts, which resonates with previous studies of secondary care settings. A finding of potential significance for future research and practice was that some doctors who were initially reluctant became more keen on undertaking a management role once they had experienced it.</jats:p>
|
Taking the lead in fundholding
|
[
"Cowton Christopher J. ",
"Drake Julie E. "
] |
https://doi.org/10.1108/02689239910292936
| 2,002 |
July
|
10.1108/02689239910294682
|
<jats:p>This article examines the reasons why the internal market failed to gain public acceptance and looks beyond the popular view which argued the non‐acceptance was a result of the “two tier” service and increased bureaucracy. It compares the experience of customers in the internal market with those of other public services that have undergone pritatisation. The article concludes that differences in the range and pattern of the services provided by the NHS led the public to a lower level of understanding regarding improvements and efficiency. The benefits of the market in other once public services were more transparent and there were greater incentives to accept the change. The article recommends that the clinicians involved in the management of primary care groups should learn the lessons of the internal market because users are ill‐equipped for the next stage of healthcare reform as they were for the last.</jats:p>
|
Opinion – After the internal market: public ownership or poisoned chalice?
|
[
"Jones Norman "
] |
https://doi.org/10.1108/02689239910294682
| 2,002 |
July
|
10.1108/02689239910304833
|
<jats:p>The concern of this paper lies with empowerment of middle managers in a community health trust. It considers the impact of traditional structures and cultures upon the level of decision which middle managers are empowered to make. The conclusion reached is one which suggests that the level of discretion available to middle managers was one of making task‐oriented decisions rather than decisions about strategic change. However, even this was compromised by financial constraints and by “best practices” imposed by the personnel function.</jats:p>
|
Limits to employee empowerment in the UK NHS
|
[
"Procter Stephen ",
"Currie Graeme ",
"Orme Helen "
] |
https://doi.org/10.1108/02689239910304833
| 2,002 |
July
|
10.1108/03056120210412535
|
<jats:p>In this paper, a computational analysis is presented for the comparison of wafer level chip scale package‐on‐build‐up PCB assemblies with various solders and microvia configurations. The printed circuit board of the assembly has one build‐up layer on one side. For comparison, the board with two build‐up layers on the same side is studied as well. Furthermore, two solder joint materials, namely, 62Sn–2Ag–36Pb and 96.5Sn–3.5Ag are studied for comparison. The assembly is simulated by a finite element model and the model is analyzed under thermal cyclic loading. A comprehensive stress analysis is performed and comparisons are made for assembly deformation, stress/strain ranges, and creep responses.</jats:p>
|
Analysis and comparison of WLCSP‐on‐build‐up PCB assemblies with various solders and microvia configurations
|
[
"Ricky Lee S.‐W. ",
"Lau John H. "
] |
https://doi.org/10.1108/03056120210412535
| 2,002 |
July
|
10.1108/03056120210412805
|
<jats:p>Photolithographic techniques are universally employed in multi‐layer printed circuit board manufacturing. The growing demand for miniaturization of electronics means that finer lines and smaller vias are increasingly required and these very fine lines on the substrate are increasingly difficult to produce by conventional means. One very promising means of meeting these fine line requirements is via the etching of sputtered thin films on a substrate and then growing copper on these lines using an additive method. In this work we tested the capability of an electrodeposited, positive‐acting photoresist for patterning thin film circuits on sputtered seed layers such as chromium. A fully additive electroless copper was then used to produce the copper lines. Epoxy reinforced fibreglass was used as a core material. The performance and quality properties of the process were examined, along with limitations of the process when compared with both a conventional dry film method and a spin coating method.</jats:p>
|
The applicability of electrodeposited photoresists in producing ultra‐fine lines using sputtered seeding layers
|
[
"Jalonen Paavo ",
"Tuominen Aulis "
] |
https://doi.org/10.1108/03056120210412805
| 2,002 |
July
|
10.1108/03068290010317154
|
<jats:p>This paper traces the evolution of (Catholic) church‐state relations from Nicaraguan independence through to 1998, showing how a symbiotic relationship has emerged whereby one makes recourse to the other in order to justify its existence and provide it with moral authority. This relationship, however, has been threatened on a number of occasions. First, by the advent of liberation theology during the Somoza period, second by the increasing secularisation of the FSLN regime during the 1980s. Recent years have seen the Catholic Church recapture its previous authoritative position in the national political arena, although increasing voter apathy and the growth of the Protestant Church movement could again threaten its position.</jats:p>
|
Saint Mary of the Contra, Our Lady of Oliver North
|
[
"Thorpe Andy ",
"Bennett Elizabeth "
] |
https://doi.org/10.1108/03068290010317154
| 2,002 |
July
|
10.1108/03068290010335037
|
<jats:p>Outlines and analyses critically the changing nature of the administration and management of universities, particularly in Australia. Special attention is given to the emerging corporate and commercial character of universities, taking into account principles of economic management. Changes in economics as taught at university‐level are discussed along with the declining status of many economics departments. Strategies which I have used to counteract threats to university economics are outlined. Just as globalisation has been increasingly stressed in recent years as an imperative for business, it has become a dominant theme of Australian universities, partly for commercial reasons. This “new” emphasis is, however, ironic, as explained. Following some critical comments on the approaches of Australian universities to internationalization, the essay outlines some of my substantial international activities in the last two years.</jats:p>
|
Economics and university life: further reflections and experiences of Clem Tisdell
|
[
"Tisdell Clem "
] |
https://doi.org/10.1108/03068290010335037
| 2,002 |
July
|
10.1108/03068290010335046
|
<jats:p>Throughout his illustrious career Professor Clem Tisdell has displayed a holistic sense of scholarship rare amongst contemporary economists. Tisdell has been prepared to look both within and beyond his discipline and maintain a critical but balanced assessment of the shortcomings of mainstream microeconomic theory and the offerings of rival research programs on a broad range of economic issues, not the least of which includes the focus of this paper, business management. Having a penchant for Marshallian, “fieldwork‐driven” industrial economics and practical application of micro theory, Tisdell has traversed a range of topics of interest to management scholars including management motivation, R&D effort, business strategy, and institutional arrangements making for positive externalities and technology transfer. It is argued that this makes for a better “conversation” or dialogue between economists and management analysts, particularly strategy scholars, as both essentially have at heart a similar explanandum: the nature and causes of value and wealth creation conceived both in micro and in macroeconomic contexts.</jats:p>
|
An economist conversant with management: Clem A. Tisdell
|
[
"Bruce Kyle "
] |
https://doi.org/10.1108/03068290010335046
| 2,002 |
July
|
10.1108/03068290010335217
|
<jats:p>Modern new biotechnology has the potential to provide major economic and other benefits, but at the same time it poses potential hazards for human health, the environment, the “natural” biological order, and can have adverse socio‐economic consequences. The application of such technology frequently violates traditional ethical, moral and religious values. This paper, after outlining possible benefits of modern new biotechnologies, discusses the type of biosafety risks which they pose, their possible adverse consequences for the sustainability of biodiversity and agriculture and their potential impacts on socioeconomic welfare and traditional cultures. Particular concern is expressed about the possible consequences of such technologies for developing countries and the practice in some developed countries of issuing patents conferring very broad rights over the use of genetically engineered material. Because these rights are so broad, in some cases they have the potential to establish powerful multinational monopolies in the hands of private companies. Global debate about these issues suggests that more emphasis should be given globally to the socio‐economic consequences of such technology than in the past. The need for this is highlighted by the North‐South divide. Developing countries lag considerably in this new technological field, are placed in a dependent position and have weak institutional structures to control the application of such technology.</jats:p>
|
Safety and socio‐economic issues raised by modern biotechnology
|
[
"Xue Dayuan ",
"Tisdell Clem "
] |
https://doi.org/10.1108/03068290010335217
| 2,002 |
July
|
10.1108/03068290010336973
|
<jats:p>The crop sector in Malawi faces a number of constraints which must be overcome before agriculture can reach its full potential. This paper uses the policy analysis matrix (PAM) to assess efficiency in the crop sector and financial analysis to explore the potential of investing in a fruit juice extraction plant in Malawi. The PAM revealed that farmers in Malawi are efficient producers but they face negative incentives in the production and marketing of their products. The nominal protection coefficients (NPCs) for both maize and beans were less than 1 while those of inputs were more than 1. Similarly, the effective protection coefficients (EPCs) were less than 1, implying that the combined effect of transfers and tradable inputs is reducing the private profitability of the systems. On the other hand, the financial analysis demonstrated that Malawi can sustain a fruit juice extraction plant. The project had a positive net present value and a benefit/cost ratio greater than 1 (1.16). Recommendations made from the study relate to the need for diversification into fruits that can sustain a fruit juice extraction plant, encouraging private sector participation and reducing disincentives to crop production.</jats:p>
|
Economic efficiency and investment potential in the smallholder crop sector in Malawi
|
[
"Mangisoni Julius H. "
] |
https://doi.org/10.1108/03068290010336973
| 2,002 |
July
|
10.1108/03068290010337279
|
<jats:p>Provides a new perspective on the role of the government in economic affairs. Utilising recent advances in the evolutionary theories of the firm, the coordination function of the government is emphasised. This paper argues that the government possesses certain unique features that allow it to restrict competition, and provide stable and reliable conditions under which firms organise, compete, cooperate and exchange. The coordinating perspective is employed to re‐examine the arguments for industrial policies regarding private investment decisions, market competition, diffusion of technologies and tariff protection on infant industries. This paper concludes that dynamic private enterprises assisted by government coordination policies explains the rapid economic growths in post‐war Japan and the Asian newly industrialising economies.</jats:p>
|
A new perspective on the role of the government in economic development
|
[
"Fu‐Lai Yu Tony "
] |
https://doi.org/10.1108/03068290010337279
| 2,002 |
July
|
10.1108/03068290010337422
|
<jats:p>The design of public policy must take human nature as an immutable constraint, both with a view to choosing the appropriate policy objectives and in regard to the human response and hence the effects of the policy. Once human nature is seen in the proper light and the multiple needs of society are recognized, it is not difficult to see the logic of a hierarchy of policy objectives with some being treated as tentative constraints and others as “maximands.” Optimal public policy making in the short term would treat those constraints as given but over the longer term the constraints themselves are also subject to revision by the “policy coordination centre.” Throughout this iterative process, public policy analysts will have done a great service if they can lay bare the trade‐off among conflicting policy goals and the relationship between policy choice parameters and policy target variables.</jats:p>
|
The nature of optimal public policy
|
[
"Sang Ho Lok "
] |
https://doi.org/10.1108/03068290010337422
| 2,002 |
July
|
10.1108/03068290010352281
|
<jats:p>The paper argues in favor of reestablishing sociological or social economics as a legitimate discipline of economic science. Conspires toward undertaking analyses of the social co‐determination of economic behaviors, variables and systems. Suggests the need for incorporation of sociological/social economics in the existing semi‐official (JEL) taxonomy of economic fields and subjects. The argument for sociological economics can be made on two grounds: ontological or empirical‐historical and epistemological or theoretical‐methodological ones. The article bases the argument for sociological economics on the former, i.e., the empirical‐historical social co‐determination of the economy. The relations of sociological economics to sociology of economics are specified and the implications of sociological/social economics for modern economic science are also discussed.</jats:p>
|
Ontological (empirical) foundations of sociological economics
|
[
"Zafirovski Milan "
] |
https://doi.org/10.1108/03068290010352281
| 2,002 |
July
|
10.1108/03068290110352037
|
<jats:p>Questions whether the planned European Monetary Union is capable of solving the social economic challenges of our time. Examines the economic and financial history of modern times; explains the formulation of the impossibility theorem in practice, suggesting the equation of unified knowledge as a solution to the problem of economic calculation; and constructs a plan for a free and stable European Monetary and Economic Union. Looks at the provisions of the Maastricht Treaty (1992) questioning its ability to solve the basic problems of the member states of the European Union. Addresses a number of issues contained within the Treaty: acceptable socially beneficial goals; unacceptable socially harmful, adverse anti‐equilibrium means, policies, reforms and regulations; and the phenomenon of physics’ ‘chain reaction’ within economics. Gives a synopsis of anti‐equilibrium elements and forces in the Treaty of Maastricht, debating what needs to be done to ensure that European Monetary and Economic Union can become an immediate and lasting success.</jats:p>
|
Part I: The European Monetary and Economic Union, in its present form, exposed to insurmountable difficulties
|
[
"Rugina Anghel N. "
] |
https://doi.org/10.1108/03068290110352037
| 2,002 |
July
|
10.1108/03068290210412958
|
<jats:p>This paper aims to address the ethical and social issues raised by economic development in a globalized world. It argues that development has not delivered economic wellbeing to all nations and peoples and questions the view of development as the main achievement by economics. It attempts to define what a just economy is and examines how economic justice can be achieved when the economic system is structurally unjust.</jats:p>
|
What is a just economy in a globalized world?
|
[
"Goulet Denis "
] |
https://doi.org/10.1108/03068290210412958
| 2,002 |
July
|
10.1108/03068290210412967
|
<jats:p>A precise definition of “social economics” has been the subject of much debate for the last 30 years and, as yet, there seems to be no general consensus of opinion. This paper attempts to embrace the apparent pluralism of viewpoints as a temporary instrument to encourage critical debate and dialogue in order to work towards a unified concept of social economics.</jats:p>
|
Social economics, justice and the common good
|
[
"Lutz Mark A. "
] |
https://doi.org/10.1108/03068290210412967
| 2,002 |
July
|
10.1108/03068290210413001
|
<jats:p>The magnitude of rural poverty is larger as compared to urban poverty in India. The basic explanation for sectoral poverty differentiates in India is the misallocation of resources and urban‐biased strategy of development. Investment allocation in Indian planning is not strictly based on the consideration of equity and economic efficiency. The rural sector gets the smaller share of investible resources, and therefore rural income, output and employment fall short of the optimum level, and rural poverty intensifies.</jats:p>
|
Allocative inefficiency and rural poverty in India
|
[
"Ghosh B.N. "
] |
https://doi.org/10.1108/03068290210413001
| 2,002 |
July
|
10.1108/03068290210413010
|
<jats:p>Understanding the differences in the Islamic and Christian view of interest requires coming to terms not with the acts constitutive of the practice but the meaning of the practice in two different views of what an economy produces and delivers. The difference in the norms that govern interest transactions differ because the metaphysical foundations about what the practice means differ. The Islamic norms are broader via public accountability for the good produced by an economy as a social good than the normative regulation of interest transactions in Christian cultures that focuses on the goods delivered by an economy to more or less independent individuals participating in an economy. However, some reconciliation of the Christian and Islamic view is possible when we recognize that the ethical accountability of interest rests on a view of economic justice as increasing the degree of economic participation in an economy as an economic and social good. When this view is taken, we see that the range of potentially illicit practices in Christian economies is larger than is actually the case in the actual regulation of interest transactions.</jats:p>
|
Metaphysics and economy – the problem of interest
|
[
"Sauer James B. "
] |
https://doi.org/10.1108/03068290210413010
| 2,002 |
July
|
10.1108/03068290210413029
|
<jats:p>A microenterprise is modeled on Islamic epistemological premises to bring out its extensively applied perspectives using community‐based participatory instruments of Islamic law (Shari’ah<jats:italic>). The case study is for Bangladesh, but the model developed has universal implications. Various organizational features of such a microenterprise model with a strong human resource development focus at the grass roots are explained in detail, keeping in view the process‐based systems perspectives in the knowledge‐induced learning process that is embedded in the model of the Islamic microenterprise.</jats:italic></jats:p>
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Microenterprise development using Islamic financing and organizational instruments
|
[
"Alam Choudhury Masudul "
] |
https://doi.org/10.1108/03068290210413029
| 2,002 |
July
|
10.1108/03068290210413038
|
<jats:p>This paper discusses the potential role of the institution of waqf in poverty alleviation, particularly in the developing world. It attempts to define a new approach to poverty analysis and suggests a way to make the role of waqf<jats:italic>more effective in the poverty alleviation and socio‐economic development of a resource‐poor country.</jats:italic></jats:p>
|
Waqf, perpetual charity and poverty alleviation
|
[
"Sadeq AbulHasan M. "
] |
https://doi.org/10.1108/03068290210413038
| 2,002 |
July
|
10.1108/03068290210431542
|
<jats:p>The paper analyzes selected social indicators to determine whether people in Taiwan have become better or worse off during the process of economic growth. The authors find that residents in Taiwan experienced better education, more political freedom, better health care, better nutrition, more welfare programs and benefits, greater home ownership, improved environment, more income inequality, more crimes, more traffic congestion, and more divorces. Therefore, economic growth brought mixed outcomes in social development. The impacts of the recent change in the regime on economic growth, federal budget, domestic and overseas investment spending, employment, the financial market, corruption and bribery, and social justice may deserve further study.</jats:p>
|
Economic growth and social indicators
|
[
"Hsieh Wen‐jen ",
"Hsing Yu "
] |
https://doi.org/10.1108/03068290210431542
| 2,002 |
July
|
10.1108/03068299410054577
|
<jats:p>Discusses the present‐day economic trans‐formation sponsored by the IMF
in the direction of privatization in the Commonwealth of Independent
States. Chooses as case study the Muslim CIS bloc as the perfect
example of the fiasco of the prescriptions of structural transformation
by the socialist and capitalist orders. Adopts a methodological and
empirical approach to demonstrate the extreme destabilization and
disequilibrium, which are shown to remain embedded in these
prescriptions of change. Hence, the monetary, fiscal, trade and pricing
policies prescribed by the IMF are under attack as much as the old
socialist prescription is shown to have been an unreal one. Gives a
brief history of the Muslim CIS bloc pointing to an altogether different
approach to structural change desired by these people: the world view of
Islam in socioeconomic matters. Gives details of this to bring out the
nature of this world view in the form of a universally knowledge‐based
model of structural change. Discusses the policy implications in the
context of this Islamic knowledge‐based world view.</jats:p>
|
The Muslim Republics of the CIS:
|
[
"Alam Choudhury Masudul "
] |
https://doi.org/10.1108/03068299410054577
| 2,002 |
July
|
10.1108/03068299410065403
|
<jats:p>Discusses problems within the US economy, such as the decline of wages
and standards of living, and the effect this has on the community.
Examines the causes of structural change and trade deficits in an
attempt to find the necessary policy measures. Considers certain
problems which need to be addressed and policy changes required
(reduction of the military‐ industrial complex, certain govern‐ment
training programmes), before concluding that the private sector would be
able to produce more effective change and be capable of managing
transition.</jats:p>
|
Competitiveness and Industrial Policy
|
[
"Tiemstra John P. "
] |
https://doi.org/10.1108/03068299410065403
| 2,002 |
July
|
10.1108/03068299410070380
|
<jats:p>The beliefs that Government interferes with individual freedom and that
private and public goods are competitive appear to be the two major
reasons for man′s aversion to paying taxes. In reality, however,
especially from a socio‐economic viewpoint, government also increases
individual freedom, and the acceptance of necessity is as much an
ingredient of good life as the attainment of freedom. Furthermore,
private goods and public goods are as complementary as they are
competitive. Thus, compared with the main‐ stream neoclassical
economist, the social economist has a more complete understanding of the
actual human condition and, in so doing, he can provide better solutions
to the problem of man′s hostility to paying taxes.</jats:p>
|
The Social Economist Examines Man′s Aversion to Taxes
|
[
"Sun Li‐teh "
] |
https://doi.org/10.1108/03068299410070380
| 2,002 |
July
|
10.1108/03068299410074791
|
<jats:p>Claims that the process of transition of former socialist countries has
been misguided. The reform of the economic system is but part of the
overall process of social transformation, and it is argued that at the
root of the disappointing results has been the fact that instead of
focusing on moral redemption, the moral decay of these societies has
even been enhanced by the infusion of economic egoism. The present
transition can be seen as a process of transformation from
<jats:italic>primitive</jats:italic> socialism to <jats:italic>primitive</jats:italic> capitalism. Without the sanctity of law
and order rooted in the value system of the cultural heritage of
Judeo‐Christian ethics, the privatization of state industries and public
utilities including the commercialization of education, health, the arts
and sciences has been creating conditions for a place far removed from
an environment conducive to social peace, political stability and
economic growth.</jats:p>
|
Missing: Morality in the Transformation of Former Socialist Countries
|
[
"Riha Tomas J.F. "
] |
https://doi.org/10.1108/03068299410074791
| 2,002 |
July
|
10.1108/03068299410074818
|
<jats:p>Discusses family resemblances between the philosophical and social
outlooks of Karl Marx and John Dewey. Despite fundamental differences
(for example Dewey′s meliorism versus Marx′s commitment to revolutionary
struggle), the degree of their philosophical compatibility is
considerable. There are, for example, striking parallels between their
respective versions of epistemological pragmatism and naturalism.
Discusses in detail resemblances between their respective critiques of
liberal capitalism.</jats:p>
|
A Marx/Dewey Dialogue on the Prospects for an American Socialism
|
[
"Jeannot Thomas M. "
] |
https://doi.org/10.1108/03068299410074818
| 2,002 |
July
|