bluuebunny/crossref_metadata_2025 huggingface dataset:
Metaphor in accounting discourse
Authors: Melissa Walters‐York L.
Published: July 2002

The more orthodox versions of our discipline as well as other social sciences are grounded in the common presupposition that science and philosophy be expounded by an especially true level of language characterized by precision and absence of ambiguity. For this reason, tropological linguistic forms such as metaphor are often held to be illicit, as unimportant or nonessential frills, deviant and parasitic on normal usage, for use by none but the poet. Argues that metaphor, far from being a mere stylistic device, is an indispensable, and indeed inseparable ingredient of all discourses whether literary, scientific, philosophical, or accounting. Draws heavily on Black’s (1962, 1978, 1993) interaction account of metaphor as a basis for explicating the poetic and rhetorical roles that metaphor may play in accounting discourse. Through presentation of three primary propositions with supporting metaphoric illustrations, suggests that metaphor is very much a part of the way in which accountants create and disseminate meaning about the world as both part of mundane accounting discourse and extensions of discursive practices.
From balance sheet to income statement: a study of a transition in accounting thought in the USA, 1926‐1936
Authors: Buckmaster Dale , Jones Scott
Published: July 2002

Studies the relative focus on the balance sheet and income statement in the Journal of Accountancy and The Accounting Review during the period, 1926‐1936. An index number representing the relative focus for each year for each journal was obtained from a content analysis of a sample of pages from the journals. Four hypotheses derived from accounting literature were tested, none of which can be accepted. In general, the focus on the income statement occurred earlier than expected and the combined time series for both journals was U‐shaped over the period. Offers three explanations for the behaviour of the time series: the hypotheses are based on several sources, each source potentially having a unique time‐series; second, the impact of significant increases in federal income tax rates on the content of accounting literature has been underestimated; and third, authors in the two journals, particularly the Journal of Accountancy, reacted very quickly to perceived problems and opportunities.
Engagement, education and sustainability
Authors: Bebbington Jan
Published: July 2002

Develops a case for the enabling potential of environmental accounting (EA). Investigates three areas to support this case. The first concerns the manner in which EA actively and critically engages with practice in an attempt to change practice along lines that are more socially and environmentally sound; EA’s desire to do this is not without problems. Examines the critical school’s reservations concerning the ability of EA to engage with practice in a manner which allows the latter to act as an enabling force. The second theme focuses on the extent to which accounting education, and particularly EA education, can be used to empower future generations of accountants. Third, examines a new area of concern to EA, that of sustainable development, and considers the likelihood that EA can contribute in an enabling manner to this debate.
Environmental accounting ‐ what does it mean to professional accountants?
Authors: Medley Patrick
Published: July 2002

Addresses four key areas where environmental accounting is important to accountants in the profession: the position today ‐ some of the key issues that accountants are responding to, and how; the pressure for change ‐ why accountants need to be concerned, and some of the pressures for change; the key issues ‐ some of the key issues and outstanding problems; and a vision ‐ how the accounting profession will respond to environmental issues.
Users’ rights to published accounting information: nature, justification and implications
Authors: Stanton P.A.
Published: July 2002

By specifying long lists of users of published financial reports, accounting authorities may be raising the expectations of users for corporate accounting information. Discusses whether the raising of these lists creates users’ rights to information. Rights to information has been a theme, without in‐depth examination, both in conceptual frameworks and the general accounting literature. Conducts such an examination, revealing both the bases for, and justification of, the rights claimed within the accounting literature. After identifying what rights are claimed, justifications proffered by their proponents are investigated to establish the validity of these rights. Concludes that accounting’s frameworks need a rights‐based approach to ensure that fairness and justice are extended to those named as users.
Auditor changes and tendering
Authors: Beattie Vivien , Fearnley Stella
Published: July 2002

Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context. Content analysis of semi‐structured interviews conducted with the finance directors of 12 UK listed companies which had recently tendered and/or changed auditor are used to investigate the tender/change process. Contrary to popular belief, fee levels do not necessarily dominate the decision to change auditors, rather changes within the client company, audit staffing, and auditor’s professionalism and competency issues dominate. Nor is the selection of a tender “winner” generally based solely on price, as predicted by tender theory and as would be expected when the consequences of audit failure do not fall on the directors. However, consistent with economic theory, the winning bid appears frequently to be too low, resulting in attempts by auditors to subsequently increase fees and resentment by the finance director. Directors generally appear to view the audit tender as relating to not only the attest function per se, but to a larger package of services concerning the financial reporting function. The relative importance of price versus non‐price competition in auditor choice is found to vary across companies. Auditor choice is influenced strongly by both economic and behavioural factors, in particular, by directors’ assessment of the quality of non‐attest services and the expected quality of working relationships, in addition to price and audit quality.
Accounting and management research: passwords from the gatekeepers
Authors: Parker Lee , Guthrie James , Gray Rob
Published: July 2002

This study explores academic activities with particular reference to research in the accounting and management disciplines. It explores emerging social constructions of the role of research in academic work and the concept of what is deemed to constitute “quality” research. To this end it presents the results of an exploratory set of interviews with a sample of “gatekeepers”, namely professors and heads of accounting and management departments in British and Australian universities. They offer insights into the factors determining their construction of what constitutes quality in an academic’s research and publishing record, their ranking of various publication types and of publication activity generally, and their assessment of the influence of government policy priorities on the social construction of research quality.
Resisting the “new public management”: Absorption and absorbing groups in schools and GP practices in the UK
Authors: Broadbent Jane , Laughlin Richard
Published: July 2002

The “new public management” (NPM) “reforms” have been extensive in the public sector in the UK. The paper’s primary focus is on the managerial and organizational effects of these accounting and finance‐led changes in the specific context of schools and GP practices. Central to the paper’s analysis and conclusion is the way that, in both these areas, many of the changes are perceived as unhelpful, intrusive and potentially dangerous for the nature of the core activities and values which underlie these organizations. The organizational effect of this dominant attitude is to develop appropriate “absorbing” mechanisms to “manage” these changing “disturbances” so that core activities and values remain unaffected. The paper develops, in two ways, the published analyses of these absorption processes: first, by providing a comparison over time of these absorption processes in schools and GP practices using a wider data set and second, by extending the analysis to show how these processes change as the nature of the “disturbances” shift and develop over time. The paper ends with a call for a wide‐ranging evaluation of the merit and worth of these “reforms” both generally and in the specific context of schools and GP practices.
Narratives in accounting and management research
Authors: Llewellyn Sue
Published: July 2002

People reason, learn and persuade in two distinct modes – through stories (narration) and by numbers (calculation). In everyday life narration is privileged over calculation. We understand our lives through narratives, narrating experiences first to ourselves – to convince others – and then to others – to persuade them. However, within the research community, calculating dominates narrating for reasoning, learning and persuading. This is the case for research in both the natural sciences and the social sciences. Although, in the social sciences, narratives are accepted as research inputs (in the form of interview transcripts), less thought has been given to narratives as research outputs. This article looks at the construction of narratives in accounting and management research, where there is now a significant, albeit a minority, interest. Three main issues are discussed: first, the potential for narrative research that identifies forms of argument (or strategizing) in the field; second, the usefulness of aggregating these individual strategizing accounts to construct emergent projects at the organizational level; and, third, the evaluation of this strategizing by revealing how it coalesces in and around key management control processes and events. The research question is “How are narratives best understood, constructed and used as forms of explanation and rhetorical argument in accounting and management research?”
Integrated patient pathways: “mipp” – a tool for quality improvement and cost management in health care. Pilot study on the pathway “Acute Myocardial Infarction”
Authors: Schmid Katharina , Conen Dieter
Published: July 2002

This article describes the fundamentals of the “model of integrated patient pathways” (“mipp”) and its mode of action as a tool for quality improvement and cost management in health care. The model is based on three pillars: construction, implementation and benchmarking. Transparency of processes and costs become available from interdisciplinary construction of care pathways via an Access database. The article provides details and lessons learned from applying the model to the pathway “Acute Myocardial Infarction”. A robust approach for delivering quality in a cost‐conscious world is uncovered, which lends itself to benchmarking and has limitless scope for quality improvements.
Junior doctors’ views on clinical audit – has anything changed?
Authors: Nettleton Jacqui , Ireland Alan
Published: July 2002

A postal questionnaire survey of junior doctors’ views was conducted in a large acute hospital in the south‐east of England, amongst 146 junior medical staff recorded as being employed by the Trust across 21 specialities. It profiled their level of participation in audit and the quality of current audit programmes within their specialities and assessed their knowledge and understanding of clinical governance. Our findings suggest: a high level of involvement in activities labelled audit, but that these activities did not necessarily conform to robust audit methodologies; that junior doctors’ professional attitudes towards clinical audit are influenced by negative experience of undertaking audit within their specialities; and that there was a variety of understanding about the principles and meaning of clinical governance. It concluded that the conditions for coherent strategy aimed at promoting effective audit programmes which could support the use of clinical audit as a tool for continuous professional development are not yet in place across the Trust.
Addicted to quality – winning the Dutch Quality Award based on the EFQM Model
Authors: Nabitz U.W. , Walburg J.A.
Published: July 2002

The Jellinek Center is a treatment service for prevention, care and cure of clients with addiction problems. Ten years ago the first quality improvement program was started. In 1994 the management team did the first formal self‐assessment based on the European Foundation for Quality Management (EFQM) Model and three assessors from the “Instituut Nederlandse Kwaliteit” audited the Jellinek and delivered a feedback report which was used to make an elaborate two‐year work‐plan. Five projects to improve the quality of the Jellinek Center were identified and carried out. After two years, the work‐plan was evaluated and the improvements assessed through a self‐assessment conducted by the management team and an external audit team made up of six assessors. The findings of the self‐assessment were presented to the Dutch jury for the EFQM Award and the Jellinek Center won the Dutch Quality Award. The Jellinek is not complacent, however, as it recognises that the next phase of the quality management journey is to carry out self‐assessment in all teams, redesign the treatment processes and improve performance measurements.
Marketing issues for the hospital industry
Authors: Godiwalla Yezdi H. , Godiwalla Shirley Y.
Published: July 2002

The controls on payments by insurance companies and governmental agencies (Medicare, Medicaid, Title 19) to hospitals have led to restricted hospital services for patients. This situation has caused overcapacity in hospitals. Also, there is a surplus of both hospital capacity and doctors. However, there are frequent shortages of nurses and many other trained technical personnel. This situation has behavioral implications which are discussed in this paper.
Making quality everyone’s business: a case study of partnership in primary care
Authors: Heath Paula , Milne Derek
Published: July 2002

Analysis and improvement of the quality of care has become everyone’s business in the new NHS. Audit of clinical outcomes and of patient satisfaction are to become routine. However, there is a weak link between audit and service quality, reflecting an insufficient emphasis on the process of organisational innovation. This case study illustrates how “a first class service” can be developed through a “stakeholder‐collaborative” evaluation approach. This partnership process can strengthen the audit‐quality link, leading to practical and shared suggestions for service development. Clinical outcome data from 400 consecutive adult mental health patients seen over a five‐year period by one clinical psychologist and patient satisfaction data (for the last 100 patients) were evaluated by 11 stakeholders. They evaluated these data in relation to Maxwell’s six quality criteria. Both the clinical outcomes (i.e. highly significant improvements following therapy) and the patient satisfaction data were judged favourably by the stakeholders, who used the information to suggest service improvements.
Quality of care: replacing or removing ineffective services
Authors: Lesley Davies Carol , Walley Paul
Published: July 2002

Clinicians have the important quality assurance task of implementing changes to treatments offered, on the basis of clinical effectiveness. Problems seem to arise when evidence emerges, casting doubt on the effectiveness of existing treatments, that require services to be substituted or reduced. In such cases, change is often slow and inconsistent across wide geographic areas. This study identifies factors that influence the success or failure of attempts to replace or reduce ineffective treatments. Success factors include the need for external support for a change, the development of training and education for staff, transitional resourcing and multi‐agency planning. Conflicting evidence, poor implementation planning, a lack of experience and internal organization issues were generally associated with failure.
Costing for Quality –
Authors: Holliday Lynette
Published: July 2002

Discusses quality costing as part of an overall Total Quality Management
(TQM) strategy and describes and analyses a practical quality costing
exercise. Argues that quality costing exercises can provide considerable
opportunity to be more efficient whilst enhancing the quality of patient
care. Evaluates the benefits of the exercise and discusses its
application to other areas.
Improving the Quality of Service in an Out‐patient Department
Authors: Williams David M. , Williams Janet M.
Published: July 2002

Describes two years of effort by over 150 staff using Total Quality
Management techniques which completely overhauled the running of a major
acute hospital out‐patient department. The changes in performance were
measured and resulted in a substantially improved performance when
measured in patient satisfaction, staff satisfaction, throughput and
cost effectiveness. The project won the major UK and European Health
Care Quality Awards of 1993.
Quality assurance and the myth of rationality
Authors: Hill R.G. , Chung M.C.
Published: July 2002

Examines the extent to which quality assurance can be conceived as
a rational endeavour, particularly in ethical terms. Examines the
Weberian distinction between rationality as values as an “end in
themselves” and values conceived in terms of a
“means‐ends” distinction. While the emergence and existence
of quality assurance can be viewed from either of these two
perspectives, both entail a number of problems. Suggests that quality
assurance, while appearing rational, fails at a crucial point for two
reasons. First, while rationality is a relational concept, quality
within the health service does not appear to function in such a manner;
and second that quality assurance often neglects to evaluate its own
activities. Claims that in both instances quality assurance acts more in
terms of its functional role than in terms of its rationality.
Customers and contractors in the new NHS
Authors: MacKeith J.S.
Published: July 2002

Presents the results of a study in the former Yorkshire region to discover the effect of the changes in the NHS on relationships between Community Health Councils (CHCs) and health service authorities. Respondents were asked to comment on how the changes had affected these relationships in six aspects: interaction with the public, accountability, independence, effectiveness, representativeness and prioritization of work. Identifies a number of questions about the relationships which can be grouped under four headings: CHCs’ identity problem; the effect of the greater discretion which health service authorities have in their relationships with CHCs; the balance between independence and co‐operation in these relationships; and the influence of superior bodies on the relationships. Suggests that answers to these questions will help to release the potential of CHCs to contribute to the quality and effectiveness of the NHS, in accordance with the priority given in the reforms to obtaining the views of the public.
Motivating physician behaviour change: social influence versus financial contingencies
Authors: Goodpastor Walter A. , Montoya Isaac D.
Published: July 2002

The recent development of clinical practice heuristics is a logical consequence of outcomes and effectiveness research. Proponents of clinical practice guidelines (CPGs) believe they will lower costs, enhance quality, and reduce the incidence of malpractice claims. Although the process for generating CPGs appears relatively uncomplicated, guidelines alone do not produce lasting changes in physician behaviour. Discusses strategies for implementing CPGs based on the various factors that influence physician behaviour. Recommends direct behaviour management strategy based on financial contingencies.
Practices of excellent companies in the drug industry
Authors: Pringle Fred , Kleiner Brian H.
Published: July 2002

Examines excellence in three major pharmaceutical companies: Merck, Lilly, and Glaxo. Provides an overview of recent trends in the health care industry. Shows that, although all three companies are facing tough competition and strict cost‐containment pressures, they continue to develop innovative strategies for increasing the quality of their product offering. Analyses Merck’s recent acquisition of Medco and its implications; also highlights Merck’s “Vital Interests” programme. Discusses Lilly’s recent purchase of PCS from McKesson Drug and Lilly’s recent efforts to concentrate on its core business. Introduces Helix, Glaxo’s new computer network for pharmacists and explains the benefits of this unique service, both to its users and the sponsor.
A clinical view of pathways of care in disease management
Authors: Ellis Brian W.
Published: July 2002

Pathways of care define in detail the individual components of treatment for a group of patients. A well written pathway can give rise to consistent care of the highest quality. There are both educational and audit advantages to the approach. Details the means by which groups are selected and the care pathways written. Gives an example of the benefits that can accrue, based on the authors’ experience at Ashford Hospital, UK of running a pathway for patients having prostate surgery. The pathways are appreciated by patients, nurses, doctors and managers. Care is improved and costs contained.
Re‐engineering hospital emergency rooms: an information system approach
Authors: Levary Reuven R.
Published: July 2002

The efficiency and effectiveness of hospital emergency rooms depend on the effectiveness of the information and communication system as well as on the physical facility itself. Describes the role of information technology in the design of contemporary ER systems. A computerized information board is one system that can enhance the operation of an ER facility. Describes the structure of this system, as well as its integration with other computerized systems. Also describes design features that may help to reduce ER delays/frustration. Because many types of professionals are involved in the daily operations of an ER facility, their input to the design is essential. For this reason, also describes a group decision‐making process.
Implementation of a documentation management system for quality assurance in a university hospital
Authors: François Patrice , Labarère José , Bontemps Hervé , Weil Georges , Calop Jean
Published: July 2002

Development and implementation of guidelines constitutes the basis of quality management systems for any organization. The authors have studied the internal documentation produced by professionals on 88 functional units of a university hospital. Reveals the existence of many documents concerning quality of care with an average of 102 available procedures or protocols per unit. However, this documentation is badly organized, making it difficult to consult and to put into practice. The results of this study were provided to other professionals at our hospital in order to make them aware of the necessity of rigorous document management. We have also written and sent recommendations for drawing up procedures and implementing an efficient documentary management system. This effort complements development of the hospital quality assurance plan.
Measuring the outcomes of disease management
Authors: Fairfield Gillian , Long Andrew F.
Published: July 2002

Discusses measuring outcomes in the context of disease management and provides a single framework in the form of a key question checklist. Identifies key stakeholders. Outlines levels of outcome monitoring, measurement and date type and source. The development of an evaluative culture is essential to successful outcome measurements.
Change‐oriented patient questionnaires ‐ testing a new method at three departments of ophthalmology
Authors: Eckerlund Ingemar , Jönsson Bengt , Tambour Magnus , Westlund Anders H.
Published: July 2002

The use of patient questionnaires has increased widely in recent years. Their purpose, to incorporate patient perspectives into the orientation and design of health care, is, of course, commendable. However, the survey methods themselves have been less adequate, both in terms of validity and reliability, and with respect to the potential for using the results to improve the quality of health care. Presents a pilot study at three departments of ophthalmology in Sweden, involving a new method which meets reasonable demands for validity and reliability, and is explicitly change‐oriented.
What is adequate health care and how can quality of care be improved?
Authors: Benbassat Jochanan , Taragin Mark
Published: July 2002

Attempts to improve patient care, its increasing cost and the aggressive malpractice environment have highlighted the need for standards of professional accountability. However, current measures of quality of care have mostly been met with skepticism by the medical community. These measures have been criticized for their uncertain validity and for focussing on secondary aspects of service that measure what is minimally acceptable. The objective of this essay is to review quality improvement methods that have been reported to be feasible, effective and acceptable by practicing physicians. The successful implementation of these methods seems to be related to their being nonintrusive, non‐threatening, and based on agreed upon standards of care. We believe that these three features are essential for a continuous quality improvement process in health care.
Quality systems in health care: a situational approach
Authors: van der Bij J.D. , Vollmar T. , Weggeman M.C.D.P.
Published: July 2002

Many views on quality management in professional service firms derived from ideas of industrial quality management. It seems that in the area of professional services these ideas are taken over without much criticism. For instance, the ideas on quality control and quality assurance generally are heavily based on the ISO 9000 standards. In The Netherlands the PACE‐standards have been deduced from the ISO 9000 standards for application in hospitals. In this paper it has been argued that in many cases a more situational approach will be preferable. A global framework for a quality system in a professional service firm has been presented.This framework has been compared with the restrictions for quality systems in hospitals, following from the PACE‐standards.
Service‐level agreements at the Huddersfield NHS Trust
Authors: Dib Nouri , Freer Jan , Gray Carey
Published: July 2002

Service‐level agreements (SLAs) have been claimed to be an excellent vehicle for organisational improvement where there is a substantial degree of departmental autonomy. Such a situation is likely to exist in NHS trust hospitals because of the differentiated nature of the work performed by each department, with varying degrees of specialisation and professionalism, access to patients, use of technology and differing cost bases but also an interdependence of the direct services to the support services. It is proposed that SLAs can be used to promote improved integration between departments, quality assurance and provide a framework for cost transfer charging. The article describes and analyses SLAs from an overview of the idea to the particular implementation to date at the Huddersfield NHS Trust. SLAs have been negotiated between the Directorate of Clinical Support and its customers, and these are supported by computerised measurement and reporting tools.
A study of 131 patients with schizophrenia and provision for them
Authors: Hillman Harold
Published: July 2002

One hundred and thirty‐one patients came to the Institute of Biological Psychiatry at Bangor, accompanied by 161 healthy blood relatives, spouses and friends. A history was taken and a diagnosis of schizophrenia was made using DSM IIIR criteria. The patients were examined to see if they had any concurrent physical disease. Venous blood samples were taken for measurements of chemical constituents believed to be involved in schizophrenia. The population of patients is described, and the views of the patients and their relatives were noted. Recommendations are made about how provision for patients might be improved.
Accountability and quality in managed care: implications for health care practitioners
Authors: Dobalian Aram , Asubonteng Rivers Patrick
Published: July 2002

The development of managed care plans is the most dramatic change in the USA’s health care system in recent decades. Despite the widespread growth, society is increasingly concerned with the quality of managed care programs. This article addresses the regulatory pressures that are being placed on managed care organisations, and examines what health care practitioners can do to minimize the impact of increased regulation. We look at the major factors that are likely to bring about changes in the health care sector, and predict how these changes will affect the quality of health care that is being delivered in the near future. Addresses how quality can become and remain the primary factor in the delivery of health care services. Finally, concludes that greater involvement by the federal government is necessary to protect consumers’ rights, and ensure better quality health care from managed care programs.
Quality management in Irish health care
Authors: Ennis Kay , Harrington Denis
Published: July 2002

This paper reports on the findings from a quantitative research study of quality management in the Irish health‐care sector. The study findings suggest that quality management is what hospitals require to become more cost‐effective and efficient. The research also shows that the culture of health‐care institutions must change to one where employees experience pride in their work and where all are involved and committed to continuous quality improvement. It is recommended that a shift is required from the traditional management structures to a more participative approach. Furthermore, all managers whether from a clinical or an administration background must understand one another’s role in the organisation. Finally, for quality to succeed in the health‐care sector, strong committed leadership is required to overcome tensions in quality implementation.
Sexual Harassment
Authors: Barton Laurence , Eichelberger Jeffrey
Published: July 2002

Sexual harassment is more than a social issue; it impacts on worker
productivity, employee communication and organizational morale. These
are direct costs to industry, combined with indirect costs such as
worker discontent, absenteeism and stress. Discusses the challenge for
management to respond to educating employees before charges are filed;
this includes policies, training programmes and punitive measures.
Cites the controversial nomination of US Supreme Court Justice, Clarence
Thomas, which galvanized women′s groups, who believe that he had engaged
in prior harassment of an assistant, as a case study worthy of
examination. In addition, a survey of several hundreds of men and women
underscores differences in how gender affects attitudes towards
appropriate behaviour in the work setting.
Managing Rapid Change: Lessons Learned from Experience
Authors: McDonald J. Michael
Published: July 2002

Focuses on the lessons learned by a CEO during a long career of
successfully managing several different large organizations during major
“turnarounds”. The lessons are on the barriers faced to implementing
changes, why the changes were needed, what approaches were used to build
support for change, and how the changes were maintained.
Marketing Information Managers in Organizations – The Missing Link
Authors: Cairns Gordon
Published: July 2002

Argues the case for the appointment of specialist information managers
to market information internally in organizations. Their role will be to
ensure that the information systems of organizations are orientated to
the current needs of managers, and are responsive to changes in these
needs. Information managers, using the techniques and skills of
marketing, can ensure that the information systems on which managers
rely to make decisions reflect their individual needs. The effect will
be to improve the efficiency and effectiveness of their business and
justify investment in its information systems.
From Theory to Practice
Authors: Cole Pam
Published: July 2002

Most managers are men and most management courses make little reference
to the specific needs of women. In recent years women into management
courses have been developed but they are still only a small percentage
of the total number of management courses. Explores the value of women
into management courses from the viewpoint of somebody who had been
involved in providing such courses and then became a woman chief
executive. Discusses why such courses are needed and what such courses
should and should not include.
Managing a Police Welfare Function
Authors: Emmott Jacqueline
Published: July 2002

Describes and explains the welfare function of a large police authority.
Discusses the historical development of police welfare before explaining
the present function. The manager describes her own growth and
development over a seven year period. Explains the actual work
undertaken by police welfare. The impact of the various major disasters
on society generally and on the emergency and service workers is
acknowledged as the impetus for change within the police service.
Explores welfare and counselling within the police culture, which is
both hierarchical and disciplined, with reference particularly to
confidentiality and ethics.
Women in Corporate Management in Canadian Organizations: Slow Progress?
Authors: Burke Ronald J.
Published: July 2002

Examines the status of corporate women in Canadian organizations, from
data provided by 124 vice‐presidents of human resources, through the use
of anonymous questionnaires. Half were in resources and manufacturing
and in organizations with less than 500 employees. Women represented
about 40 per cent of their workforces. Few women were in senior
management or in operations. Managerial women were perceived as having
significant overlap in skills with men. Those differences that were
noted were consistent with common stereotypes. Most organizations (90
per cent) indicated no change in the percentages of women at various
levels during the preceding year. Not surprisingly, only about 30 per
cent of respondents indicated employment or pay equity as an important
human resource issue facing their organizations.
Executive Stress and How to Survive It
Authors: Grout Jeff
Published: July 2002

Outlines the results of a survey into “Management Issues for the
Nineties”, the most striking finding from which concerned stress.
Examines the nature of stress and concludes with ten golden rules for
effective stress management.
Super confidence at work
Authors: Lindenfield Gael
Published: July 2002

Argues that a modern organization depends for its life on staff who
can function with high levels of autonomy and that active steps to build
self‐confidence can make a significant contribution.
Business process re‐engineering
Authors: Coulson‐Thomas Colin J.
Published: July 2002

Business process re‐engineering (BPR) and the learning organization
are widely discussed management concepts. While both could be, and
sometimes are pursued in the same organization, the first tends to be
perceived as a means and the latter as an end of corporate
transformation. Examines the development aspects of BPR and whether in
practice its application helps or hinders the development of the
learning organization. Draws on the results of COBRA, a pan‐European
examination of BPR experience and practice, which has found that the
reality of BPR application does not always match its rhetoric. BPR
exercises tend to be concerned with working people harder rather than
smarter and the development implications of implementing different
approaches to BPR are rarely fully thought through. Greater priority
needs to be devoted to agreeing and building roles, competences and
behaviours.
The psychological contract of trust – part II
Authors: Rogers Robert W.
Published: July 2002

Examines how senior leaders in organizations can foster trust
through business competence and people orientation. However, frontline
leaders need to apply five fundamental strategies consistently to
prevent senior leader efforts from being wasted. Also examines the place
of trust in teams and how trust can be gained once it is broken.
The development of standards of competence for senior management
Authors: Lane Gill , Robinson Alan
Published: July 2002

Senior managers are continually required to manage the challenges
brought about by the waves of rapid and dynamic change. Research
undertaken by Henley Management College into the development of
standards of competence for senior management can contribute much in
helping managers develop to meet such demands. Examines how the
standards of competence were developed, and the outcomes from the
research.
Using competence standards to review the people side of the
business
Authors: Tjok‐a‐Tam Sandra , Worth John
Published: July 2002

Describes the processes and tools used in an innovative pilot
project involving the use of competence standards to enable 11 small‐
and medium‐sized south London businesses to improve their performance.
The process involves the use of Management Charter Initiative Senior
Management Standards and Investor in People indicators. Examines the
expected (and unexpected) outcomes and benefits of the pilot project.
A window on an alien world
Authors: Harley Andrew
Published: July 2002

Reports the experience drawn from three projects in different
organizations to establish senior management development centres set
against director level competences. The outcomes clearly differentiate
between director and senior management competences. Discusses the
findings in terms of the nature of participants′ expectations and the
broader organizational issues in supporting development needs.
A local authority management development programme
Authors: Willcocks Stephen , Conway Tony
Published: July 2002

Evaluates a competence‐based management development programme for a
public sector client. Utilizes qualitative methodology to gather data
about the impact of the programme on participants′ behaviour and skills.
The focus is a large city council, and the participants are from a
varied occupational background, e.g. careers, environmental health,
social work. Concludes that while behavioural changes are evident, there
is also continued merit in the more traditional academic aspects of
development.
Diversity management
Authors: Kersten Astrid
Published: July 2002

This paper uses Habermas’ model of dialogue and the public sphere to provide a critical examination of organizational diversity management. The paper argues that, in spite of the dialogic and inclusive claims made by the diversity movement, its basic framework and methods serve to limit and repress productive dialogue on race rather than produce effective organizational change. The diversity movement represents an important ideological strategy that seeks to re‐assert the privacy of the corporate sphere and its employment decisions, making its emergence a significant element of the general social‐political attempt to manage and contain racial conflict and social contradiction.
The subject(ivity) of management
Authors: Darmer Per
Published: July 2002

Presents and criticizes the existing management literature. Shows that there exist unsolved problems and paradoxes in the existing functionalistic management theories. Contrasts the contingency and situational theories with a constructivistic alternative theory, and shows how the unsolved problems and paradoxes are solved, or become parts of the alternative constructivistic management theory. Argues that how these problems and paradoxes are solved is the foundation for an alternative management theory. Points out that the alternative management theory is to be empirically based. Empirical data is, therefore, essential in order to develop the alternative theory in more detail and make it more nuanced and sophisticated. Suggests that the two levels of the empirical phenomenological approach is applied and adjusted to collect and interpret the data, consisting foremost of unstructured in‐depth interviews with managers.
Case study: identifying resistance in managing change
Authors: Trader‐Leigh Karyn E.
Published: July 2002

Examines stakeholder attitudes about change and resistance to change in a management initiative within the US State Department. Resistance to change may be an obstacle to successful implementation of reinvention initiatives based on how individuals and organizations perceive their goals are affected by the change. This study suggests that improved identification and understanding of the underlying factors of resistance may improve implementation outcomes.
Crafting a change message to create transformational readiness
Authors: Armenakis Achilles A. , Harris Stanley G.
Published: July 2002

Explains how we used the change message components of discrepancy, appropriateness, efficacy, principal support, and personal valence and the message conveying strategies of active participation, persuasive communication and management of information suggested by Armenakis and colleagues to help an organization create readiness for a major reorganization. We describe and evaluate our experiences from our initial coaching with the president, through initial management meetings to determine the new business unit’s strategy and structure, to the initial company‐wide announcement of the plans. We conclude with a set of observations and lessons and suggestions for future research on the use of the change message framework.
Characterizing accounting consultants: gender does make a
difference
Authors: Stivers Bonnie P. , Campbell Jane E.
Published: July 2002

Examines the perceived characteristics of accounting consultants.
The sample for the study consists of 156 members of the Georgia Society
of Certified Public Accountants. Indicates that there are significant
differences in the perceived characteristics of male consultants, female
consultants and “successful” consultants. Identifies 16
characteristics for success in consulting.
Solidarity and praxis
Authors: Boyce M.E.
Published: July 2002

Sets out several experiences of a lesbian change agent in
integrating personal and professional identities in an organizational
setting. Describes how praxis, critical theory and cultural democracy
became a perspective for individual, organizational and social change.
Identifies three examples presenting challenges to enacting praxis.
Concludes that diversity awareness aligned with a commitment to praxis
creates a path for organizational change.
Resolving the spirit and substance of organizational learning
Authors: Addleson Mark
Published: July 2002

Argues that there are two strands in the organizational learning (OL) literature marked by incompatible world views. The dominant substance is modernist while the spirit is interpretive. The focus on systems, in the form of learning loops and systems archetypes, identifies an acceptance of the tenets of modernism. The spirit offers an innovative view of management and contradicts the modernist substance. Drawing on contemporary hermeneutics, the spirit leads to a different conception of the organization, the role of management, and OL. Organizations comprise communities with different interests and understandings. Both organizational problems and solutions reflect people’s understanding. Co‐operation involves establishing mutual interests and is achieved through discourse that builds communities of understanding. Concludes that an important role of managers is to facilitate discourse, and organizational learning occurs in communities of discourse.
Exploring knowledge diversity in knowledge intensive firms: a new role for information systems
Authors: Tenkasi Ramkrishnan V. , Boland Richard J.
Published: July 2002

The emerging global economy is characterized increasingly by knowledge intensive firms which require that diverse, specialized knowledge workers develop unique knowledge competences, and also collaborate in ways to create new knowledge that enhances the performance of the organization. Information technologies are increasingly playing an integrative role in knowledge intensive firms as a way of achieving mutual learning. However, the information systems field has predominantly been driven by the notion of integration as a rational design process and an end state to be achieved through a static incorporation of knowledge domains. It has failed to consider the interpretive dynamics associated with the integration of differentiated knowledge and expertise. Argues a new role for information technology, one that supports the exploration of differentiated theories of meaning and knowledge and facilitates the conduct of dialogue among highly differentiated experts as a basis for integration.
New paradigms for change? Theories of organization and the organization of theories
Authors: Collins David
Published: July 2002

Like most fields, the field of organizational change management has altered over time. In recent years the field has taken a “cultural turn”. Accordingly its methodological focus has altered somewhat. Sets out to analyse the claim that this methodological adjustment is reflective of the emergence of a new paradigm of management and of the management of organizational change. Appraises the need for new and emergent paradigms for the analysis of organizational change. Argues that these so‐called new paradigms lack not only novelty but applicability. Presents a case for using not old, but little‐discussed paradigms. Argues, however, that theorizing should be viewed both as a cognitive process and as a social process, and from this standpoint suggests that theoretical change and development are likely to be more ponderous and problematic than is acknowledged, since such a change would require theorists themselves to commit to a new research agenda which could only be facilitated by their acceptance of change at a personal level.
Organizational learning and resource‐based theory: an integrative model
Authors: Smith Ken A. , Vasudevan Satish P. , Tanniru Mohan R.
Published: July 2002

In recent years, resource‐based theory has emerged as one of the most promising theoretical frameworks in the field of strategic management. Unfortunately, past articulations of the theory have adopted a static orientation, with the result that organizational learning ‐ a dynamic process ‐ has been excluded from the discussion. Presents a model designed to incorporate organizational learning effects into the resource‐based view. Then applies the model to a number of case examples to demonstrate the importance of including organizational learning as a component of resource‐based theory. Concludes that organizational learning is itself a strategic capability or resource important to the process of building and maintaining competitive advantage.