bluuebunny/crossref_metadata_2025 huggingface dataset:
Special Projects by Internal Auditors
Authors: Ratliff Richard L. , Brackner James W. , Hanks Steven H.
Published: July 2002

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.
Audit Fees:
Authors: Gerrard Iain , Houghton Keith , Woodliff David
Published: July 2002

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.
Optimizing the Value of Performance Appraisals
Authors: Schweiger Irmgard , Sumners Glenn E.
Published: July 2002

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.
Auditing: is there a need for great new ideas?
Authors: Cornwell Art
Published: July 2002

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.
The use of computer modelling and simulation in the audit process
Authors: Zacchea Nicholas M.
Published: July 2002

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.
Operationalizing the operational audit course
Authors: Brady Greenawalt Mary
Published: July 2002

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.
Achieving audit uniformity out of diversity
Authors: Chan Mike M.K.
Published: July 2002

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.
Environmental accounting and auditing
Authors: Dittenhofer Mort
Published: July 2002

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.
The moderating effects of cognitive style and recency effects on the auditors′ belief revision process
Authors: Chan Mike M.K.
Published: July 2002

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.
Benchmarking ‐ a comparison of internal audit in Australia, Malaysia and Hong Kong
Authors: Cooper Barry J. , Leung Philomena , Mathews Clive M.H.
Published: July 2002

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.
Stakeholder group interest in the new manufacturing environment
Authors: Steadman Mark , Albright Tom , Dunn Kimberly
Published: July 2002

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.
Audit technology structures’ effect on probabilistic judgement
Authors: Schroeder Richard G. , Reinstein Alan , Schwartz Bill N.
Published: July 2002

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.
Coping with one’s boss: how to help your boss make better decisions
Authors: Knippen Jay T.
Published: July 2002

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.
Teaching professional ethics using student‐produced video scenarios
Authors: Ziegenfuss Douglas E.
Published: July 2002

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.
A mock operational audit based on library research
Authors: Clay Raymond J.
Published: July 2002

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.
Cost allocation: what purpose does it serve?
Authors: Doost Roger K.
Published: July 2002

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.
International and US standards ‐ audit risk and materiality
Authors: Colbert Janet L.
Published: July 2002

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.
How to measure an organization’s intellectual capital
Authors: Robinson George , Kleiner Brian H.
Published: July 2002

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.
Input, output, outcome: simply a change in orientation
Authors: Doost Roger K.
Published: July 2002

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.
Order effects and the extent of substantive testing
Authors: Jensen Herbert L. , Lew Albert Y. , Chan Mike M.K.
Published: July 2002

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.
Performance audits: could they become mandatory for public companies?
Authors: O’Leary Conor
Published: July 2002

Australian auditing standard AUP 33 ‐ Performance Auditing 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.
What is the cost of running a university? An unresolved dilemma!
Authors: Doost Roger K.
Published: July 2002

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.
What is our university overhead cost anyway?
Authors: Doost Roger K.
Published: July 2002

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.
Faculty evaluation: an unresolved dilemma?
Authors: Doost Roger K.
Published: July 2002

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.
Internal auditing work at Sino‐China Petrochemical Corporation (SINOPEC)
Authors: Canling Zhou
Published: July 2002

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.
Forensic accounting education: insights from academicians and certified fraud examiner practitioners
Authors: Rezaee Zabihollah , Burton E. James
Published: July 2002

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.
The evaluation of real options by managers: a potential aspect of the audit of management skills
Authors: Howell Sydney , Jägle Axel J.
Published: July 2002

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.
Customer profitability audit in the Australian banking sector
Authors: Hart Ann , Smith Malcolm
Published: July 2002

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.
Can winners be losers? The case of the Deming prize for quality and performance among large Japanese manufacturing firms
Authors: Iaquinto Anthony L.
Published: July 2002

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.
The experience of implementing ISO 9001 in a small university workshop
Authors: Lee Tat Y.
Published: July 2002

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.
Survey on ISO 9000 quality management system implementation in Hong Kong
Authors: Lee S.F. , Roberts Paul , Lau W.S.
Published: July 2002

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.
Quality indicators in higher education ‐ comparing Hong Kong and China’s students
Authors: Kwan Paula Y.K. , Ng Paul W.K.
Published: July 2002

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.
A view of corporate governance and control In Finland
Authors: Halla Ilona P.
Published: July 2002

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.
The Foreign Corrupt Practices Act: an international perspective
Authors: Vanasco Rocco R.
Published: July 2002

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.
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
Authors: Hardy Catherine , Reeve Robert
Published: July 2002

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.
Audit independence in the UK – the state of the art
Authors: Vinten Gerald
Published: July 2002

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.
Advances in accounting and communication – a historical review
Authors: Doost Roger K.
Published: July 2002

A short discussion of the history and importance of communications and its technological means in the development and evolution of accountancy.
Computers and accounting: where do we go from here?
Authors: Doost Roger K.
Published: July 2002

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.
Change in primary health care: new wine in old bottles?
Authors: Newton John , Graham Joanne , McLoughlin Kevin , Moore Alice , McTavish Duncan
Published: July 2002

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.
An empirical analysis of the purchaser‐provider relationship in the NHS internal market
Authors: Gray Keith E. , Ghosh Deb
Published: July 2002

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.
Cultural competency: professional action and South Asian carers
Authors: Mir Ghazala , Tovey Philip
Published: July 2002

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.
Managing performance and performance management
Authors: Rea Carol A. , Rea David M.
Published: July 2002

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.
Prioritizing Services: GPs′ Views, Fundholders versus Non‐fundholders
Authors: Ayres Philip J.
Published: July 2002

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 one 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.
The Market and Health Sector Reform
Authors: Collins Charles , Hunter David J. , Green Andrew
Published: July 2002

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.
Managing the Aids Crisis in Africa: In Support of Pluralism
Authors: MacLachlan Malcolm , Carr Stuart C.
Published: July 2002

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.
Who Is the NHS For?
Authors: Berman Brown Reva , McCartney Sean , Bell Louise , Scaggs Sharon
Published: July 2002

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.
Which “Internal Market”?
Authors: Oni Olusola O.A.
Published: July 2002

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 ofWorking for Patientsis 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.
Marketing for Health‐care Organizations: An Introduction to Network
Management
Authors: Boonekamp Lucie C.M.
Published: July 2002

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.
Do Special Health Authority Doctors Make Special Managers?
Authors: Mark Annabelle
Published: July 2002

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.
Information strategy in the NHS:
Authors: Keen Justin , Muris Nicole
Published: July 2002

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
Information Management and Technology Strategy, 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.
Accessibility of sexual health services for young people: survey of
clinics in a region
Authors: Scally Gabriel , Hadley Alison
Published: July 2002

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.
Narrative in research: the research and the researcher survey
– women GPs and stress
Authors: Myerson Sybil
Published: July 2002

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.