bluuebunny/crossref_metadata_2025 huggingface dataset:
Falling down the Hole in the Middle of the Road: Political
Quietism in Corporate Social Reporting
Authors: Tinker Tony , Neimark Marilyn , Lehman Cheryl
Published: July 2002

This article critiques “middle‐of‐the‐road” approaches
to corporate social reporting and their cautions against radicalising
the subject. The historicity of the concept of middle ground is
challenged philosophically, politically and socially, by suggesting that
its foundations reside in relativism, quietism and pluralism. A
counter‐theory is proposed: that the middle ground is a contested
terrain that shifts over time with social struggles and conflicts. This
proposition is supported by a periodisation analysis of five theoretical
themes or trends in the last 30 years of US social responsibility
accounting: the Brilovian Critique, the Caring Society Critique, the
Caring Market Critique, the Market Re‐regulation Critique, and the
Radical Critique. Even if adherence to the middle ground is deemed
desirable, it requires a social analysis of the concrete circumstances
of each period – today′s middle ground cannot be extrapolated into
the future.
Accounting, Environmental Resource Values, and Non‐market Valuation Techniques for Environmental Resources: A Review
Authors: Milne Markus J.
Published: July 2002

The primary focus concerns the measurement of non‐market
environmental effects. It is suggested that the formal decision analysis
advocated in traditional management accounting typically excludes a wide
range of nonfinancial activities and that developments in environmental
economics may prove useful in the development of more explicit
procedures for corporate decision making. Different approaches to
environmental resource decision making are discussed, along with
different notions of environmental value, including use, option and
preservation values. Finally, the different methods suggested by
economists to obtain monetary values for non‐market resources,
specifically the dose‐response, hedonic price, travel cost, and
contingent valuation methods, are reviewed, with mention of some
implications for private decision makers and accountants.
In Pursuit of Professional Dominance: Australian Accounting
1953‐1985
Authors: Allen Kerri
Published: July 2002

Although sociologists have been studying professions for many years
it is only more recently that accounting researchers have begun a
critical appraisal and questioning of the meaning of
“profession” (Hopwood, 1985; Willmott, 1986). With a primary
focus on the question of professional dominance, this study documents
the professionalisation process of the Australian accounting profession
for the period from 1953 to 1985. Drawing on the literature from the
sociology of professions, the author has developed a theoretical
framework which focuses on the use of strategies. Because professional
dominance cannot be conceptualised as a fixed phenomenon, it is
suggested that these strategies are used by professions in a continuous
process of negotiation and renegotiation of their status.
Accounting as a Critical Social Science
Authors: Dillard Jesse F.
Published: July 2002

Critical theory is concerned with enhancing individual wellbeing
and autonomy through societal critique that has its origins in
philosophy, sociology and political economics. Critical social science
is the application of a critical theoretic within a social‐science
domain. Accounting is a technology but it is not ideologically sterile.
Critical social science applies critical‐theory methodology in order to
make evident the ideological base of manifestations in social science as
they lead to alienation, oppression and emancipation. This critical
social science critique is applied in order to make evident the
ideological base of such manifestations in, or related to, accounting.
The Non and Nom of Accounting for (M)other Nature
Authors: Cooper Christine
Published: July 2002

Uses the work of various women writers but most importantly the
writing of Hélène Cixous, to question accounting′s
role in society. Contends that accounting is masculine in the
sense that it embraces all of the Western cultural male attributes.
Given the masculine nature of accounting, considers recent calls
for accountants to become involved in accounting for the environment.
Concludes that to try to account for environmental issues would be more
damaging to the environment than the present situation.
Job Satisfaction, Organizational Commitment, and Turnover Intentions of
United States Accountants
Authors: Reed Sarah A. , Kratchman Stanley H. , Strawser Robert H.
Published: July 2002

Investigates the impact of locus of control and gender on the
experiences and practices of accounting professionals. Also considers
the impact of role overload, inter‐role conflict, and coping behaviour
on these attitudes. Suggests that a complex set of forces creates
differences in the extent to which an individual encounters, and is
successfully able to contend with, both role overload and inter‐role
conflict. Gender differences were observed in the accountants′
expressions of housekeeper role overload, volunteer role overload, and
inter‐role conflict between work and spouse. Locus of control
differences were present in the perceived conflict between work and
self. Locus of control and gender interacted to produce differences in
accountants′ expressions of overload and leisurite role overload
expressed less satisfaction with their current positions and greater
intentions to search for alternative opportunities. Suggests that the
accounting environment may still be inhospitable for certain women
attempting to realize multiple work and family obligations.
Finding English Words to Talk about Accounting Concepts
Authors: Parker R.H.
Published: July 2002

During the twentieth century English has established itself as the world
language of business and, hence, of accounting. The words that
English‐speaking accountants use to talk about accounting concepts are
therefore of more than parochial interest. Discusses the problems that
English‐speaking accountants have faced in finding words to express some
of the concepts that they have tried to articulate. Looks in particular
at words related to accounting as a subject and as a profession and at
the components of the balance‐sheet. Examines the sources of English
accounting words and in particular the interactions with legal and
economic words and concepts. Pays special attention to changes in
meaning over time.
Managing the Boundary
Authors: Llewellyn Sue
Published: July 2002

Accounting research has traditionally been concerned with how accounting
enables the organization of production. In contrast, raises the issue of
how accounting is implicated in the production of the organization.
Organizations are embedded in wider society, but a crucial element in
their formation is that they become (and remain) differentiated from
their environments. Uses the idea of boundary maintenance is used to
understand how this differentiation is achieved. Boundaries are
conceptualized in two ways, first, as thresholds and, second, as binding
structures. Considers accounting, as information, as a system of
accountability, as a moral order and as a legitimating institution in
the context of the production and re‐production of the organization
through the management of boundaries.
A socio‐economic paradigm for analysing managers′ accounting choice
behaviour
Authors: Mangos Nicholas C. , Lewis Neil R.
Published: July 2002

The lack of explicit consideration in positive accounting studies
of managers and their social environment leads to a failure to analyse
the social factors that influence managers′ accounting choices. Argues
that based on a socio‐economic paradigm, consideration should be given
to a socio‐economic consideration of the relationship between corporate
social reporting and managers′ selection of accounting practices.
Criticizes a purely economic approach to understanding and analysing
motives managers may have in choosing accounting policy. Social
responsibility reporting is suggested as a corporate social response to
influences on managers and their choice of accounting policy. In
analysing prior research which has empirically tested the relationship
between social responsibility reporting and reported financial
performance, a potential relationship between reported financial
performance and accounting policy choice is identified and developed.
This contributes to socio‐economic research by expanding positive
accounting theory to include explicit social variables.
Readability of annual reports: Western versus Asian evidence
Authors: Courtis John K.
Published: July 2002

Flesch, Fog and Lix readability formulas were used to measure 32
randomly selected chairmen′s address and footnote passages from the
annual reports of some Hong Kong public companies for the years 1986 and
1991. Examines four issues: temporal change in readability levels,
influence of industrial grouping on readability, and the relationship
between corporate size or profitability on readability levels. Finds
that readability is beyond the fluent comprehension levels of 90 per
cent of the adult population, overall readability declined over the
five‐year period; industrial classification has insignificant impact,
and neither company size nor profitability are associated with improved
readability levels. These Asian findings are consistent with those from
similar studies in the USA, UK, Canada and New Zealand.
Theory and politics: lessons from feminist economics
Authors: Reiter Sara Ann
Published: July 2002

Investigates two issues raised by D.C. Moore: the apparent failure
of critical accounting theory to launch and sustain a critical programme
and relative lack of critical accounting activity in the USA. These
concerns are related in that radicalization and change of one′s own
academic discipline would seem to be one of the highest‐priority
political activities to be undertaken by critical theorists. Offers
feminist economics as an example of a critical social theory that meets
Moore′s four criteria for successful criteria endeavour and is
applicable to accounting research. Compares the feminist economic
critique with critiques of accounting by Cooper, and by Shearer and
Arrington, based on the French feminist philosophers. The two approaches
differ in goals and politics. Suggests that the experience of feminist
economics in reforming economics also provides insights into the slow
growth of critical accounting theory in the USA.
Accounting for public accounts committees
Authors: Degeling Pieter , Anderson Janet , Guthrie James
Published: July 2002

Public accounts committees (PACs) in Australia as elsewhere are usually discussed and assessed in terms of their contributions to realizing the accountability of ministers and their departments to Parliament. Analysis of the history of the Joint Committee of Public Accounts (JCPA) of the Australian Commonwealth Parliament for the period 1914‐1932 shows, however, that the committee’s claimed centrality to financial accountability in government guaranteed neither the content of the issues which commanded its attention nor its survival. Suggests that the activities and standing of the JCPA were emergent contextually rather than design predetermined. Discusses the implications of these findings for further research.
Performance auditing, new public management and performance improvement: questions and answers
Authors: Leeuw Frans L.
Published: July 2002

It is believed that public sector auditing leads to a more efficient and effective performance of the public sector. This assumption recently has been challenged by adherents of the new public management (NPM). Describes characteristics of NPM such as freeing up controls over and devolving greater responsibility to managers. Answers the question, why should performance auditors be interested in this phenomenon? Discusses the difficulties and challenges that performance auditors are confronted with when they want to contribute to the performance of the public sector. These refer to unintended side‐effects of auditing such as ossification but they also deal with the lack of communication between auditors and auditees. Challenges implicit feedback theory, which underlies work of auditors. Gives suggestions on how to handle some of these challenges.
Accounting/art and the emancipatory project: some reflections
Authors: Gallhofer Sonja , Haslam Jim
Published: July 2002

If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to ethnocentrism, chronocentrism and dogmatism, we can potentially gain insights from the social and critical theoretical analysis of any phenomena, whatever be their location in time and space. This is the position held by advocates of critical and interdisciplinary research in accounting. Adopts this position and draws from the critique of art. More specifically, points to insights for the development of any emancipatory accounting by concentration on debates on the role of art in the emancipatory project that took place in early twentieth century Germany.
The interactive effect of budget emphasis, participation and task difficulty on managerial performance: a cross‐cultural study
Authors: Lau Chong M. , Low Liang C. , Eggleton Ian R. C.
Published: July 2002

Examines the three‐way interaction between budget emphasis, participation and task difficulty affecting managerial performance within the framework suggested by Harrison (1992) with a sample of 197 functional heads from Singaporean and Australian manufacturing companies. The results support a three‐way interaction between budget emphasis, budgetary participation and task difficulty affecting managerial performance and second, cultural differences between Singapore and Australia (pertaining to power distance) which interact neither with budgetary participation nor budget emphasis. The results also suggest that high budgetary participation (regardless of budget emphasis) in high task difficulty situations and high budget emphasis (regardless of budgetary participation) in low task difficulty situations are associated with improved managerial performance in Singapore and Australia.
Developing empirical research: an example informed by a Habermasian approach
Authors: Broadbent Jane , Laughlin Richard
Published: July 2002

Engages with the call for more case study research and provides an example of a methodology informed by a Habermasian approach. Seeks to clarify the methodology and the methods adopted and provides an example of “middle range” thinking (Laughlin, 1995). Extends the insights provided by Laughlin (1987) in his argument for the adoption of critical theory and can be seen as entering into a discourse with this earlier work. Located in the context of an ongoing programme of research in the UK public sector, seeks to provide an exemplar of the application of a Habermasian discourse‐based approach, as well as providing an analysis of the strengths and weaknesses of the approach in practice. In the spirit of “middle range” thinking appears to use the frameworks provided as a foundation from which to commence the research process, yet use the experiences gained in undertaking the research as a way to develop the frameworks themselves.
Hamlet without the prince: the ethnographic turn in information systems research
Authors: Tinker Tony
Published: July 2002

Computer based accounting information systems (AIS) have been a major force behind the current wave of corporate downsizing and reengineering (Deloitte & Touche LLP, 1996). While greater economy and competitiveness is typically associated with these changes, conventional AIS literature usually eschews a counter‐hypothesis: that this new technology may also degrade both the quality and quantity of work, and therefore people’s working lives. The advent of Accounting, Management, and Information Technologies in 1991, with an espoused aim of “critically analyzing the relationships among our information systems designs, the qualities of our social and economic life, and our practices of management and control” (Boland and O’Leary, 1991, p. 2) presents a major opportunity to redress this deficiency. This paper reviews the journal’s inaugural issue and ancillary literature to assess its likely contribution. This literature is found to lack a sufficient appreciation of the social and historical context of AIS developments and thus compromises the new journal’s ability to achieve its espoused aims. The paper calls for a better understanding of the upheavals currently under way in the accounting workplace and ways in which AIS technology (and ethnographers) may compound these instabilities. A different kind of ethnographic research is called for: one capable of recognizing the dysfunctionalities of AIS‐induced downsizing and restructuring, and more politically and socially self‐aware of AIS agency in social and technological change.
The narrative and its place in the new accounting history: the rise of the counternarrative
Authors: Funnell Warwick
Published: July 2002

Traditional history has sought to provide narrative accounts of the past which can be accepted as factual, devoid of fictions and therefore true. This image has come under strong attack from new historians who denounce the narrative as a literary convention which mixes fiction (myth) and fact rather than being a model of an extant, discoverable reality. The narrative is also accused of being the means of privileging some accounts of history and thereby enhancing the position of social élites. This paper rejects condemnation of the ability of narrative history to provide reliable renditions of accounting’s past and promotes the role of narrativity in the “new” accounting history. It is shown that new accounting history, whilst critical of the results of traditional accounting history, currently still finds merit in the narrative as both the form in which historical events occur and as a means of telling alternative stories or counternarratives.
Pushing budgets down the line: ascribing financial responsibility in the UK social services
Authors: Llewellyn Sue
Published: July 2002

Budgets are too aggregated, they hold too high a level in the organizational hierarchy, and they are not owned by individuals; therefore they cannot track the consequences of individual actions ‐ these are criticisms of public sector budgets as financial mechanisms of control and accountability. Pushing budgets down the line ‐ devolving budgetary responsibilities to front‐line operational staff ‐ in short, delegation, is current governmental thinking on making budgets more effective instruments in control and accountability. This paper explores the issue of the extent to which budgets have been devolved in the context of empirical data from eight UK social services departments and finds that the devolution of budgets stops short of the front line of service delivery. This research also demonstrates that although individual responsibility for budgets has been ascribed to individuals these individualized responsibilities are being dissipated through organizational processes. First, levels of authorization for spend are not aligned with budget responsibilities. Second, there are multiple sources of access to the budgets “owned” by individuals. Third, organizational rules prescribe spending patterns and constrain the authority of budget holders. Should these results be seen as a residual control problem or are there more fundamental concerns at stake here? The paper theorizes these social and organizational issues in the social services through the notions of individualism and collectivism ‐ focusing particularly on the concept of responsibility.
The introduction of accrual reporting policy in the Australian public sector
Authors: Ryan Christine
Published: July 2002

Governments in Australia are in the process of implementing accrual reporting for their departments and governments as a whole. The central issue of this paper is to provide an explanation as to how general purpose financial reporting became a significant issue for governments in Australia. Agenda‐setting literature provides the framework within which to analyse the specific events and strategies used by public sector accountants to promote accrual technologies. The main finding of the research is that accrual technologies have been promoted by public sector accountants working from within government institutions, and often aligned with the organised accounting profession. Prior to the late 1980s the Auditors‐General were the main actors involved, however, more recently, accounting technologies have been promoted by accounting policy units within Treasuries and Departments of Finance. The paper concludes with a call for future research on the implications of such accounting changes for organisational and social functioning.
Critical accounting: nature, progress and prognosis
Authors: Laughlin Richard
Published: July 2002

Defines critical accounting in the context of the 1998 APIRA conference. Discusses papers presented at the conference which extend the debate in this area – theory and methodology; societal dimensions; organizational dimensions; and, engagement, evaluation and change.
The conceptual underwear of financial reporting
Authors: Page Michael , Spira Laura
Published: July 2002

The paper examines the role of metaphor in debates about “conceptual frameworks” for financial reporting and accounting standard setting. It takes the form of a dialogue between a standard setter and an academic. The paper demonstrates the power of metaphor by substituting a different, unfamiliar metaphor in place of the clichéd “framework” for describing a set of accounting principles. The effect of the replacement is examined in the context of UK Accounting Standards Board’s (ASB’s) draft Statement of Principles. Underlying the apparent engineering parsimony of the framework metaphor, a mutable and inconsistent set of principles is discovered. The substitution of metaphors suggest that conceptual frameworks serve multiple purposes, such as marketing standards to preparers and users. The use of metaphors inevitably entails the importation of “baggage” into analysis, so that metaphors need to be chosen with care and baggage needs to be examined.
Is the practice of psychological therapists evidence‐based?
Authors: Milne Derek , Keegan Dominique , Paxton Roger , Seth Kaeti
Published: July 2002

An interview‐based survey of evidence‐based practice (EBP) and the research, continuing professional development (CPD) and audit activity that support it was conducted in the North East of England amongst a representative sample of NHS clinical psychologists and counsellors (n = 30). It profiled their participation in EBP activities over the past year and their intentions for the next year. The findings suggest that the sample had used guidelines and protocols on 56 per cent of occasions, had on average drawn on research, CPD and audit approximately half of the time, but had been only minimally influenced by research, CPD or audit. It is concluded that EBP has occurred in all defined areas and that the conditions for an increased degree of EBP are promising.
The impact of IiP on TQM and staff motivation in general practice
Authors: Appleby Alex , Jackson Cynthia
Published: July 2002

The white paperWorking for Patientsintroduced fundholding to general practitioners (GPs), quickly followed by “The New Contract” and the “Patient’s Charter”. All have radically changed the way GP practices are run and managed. In response to increasing demands mechanisms are needed which will harness the motivation and commitment of practice staff. This paper reports the findings of an empirical study into GP practices conducted during 1998. The research aims were to establish the impact of the investors in people (IiP) programme on the attitudes and motivation of staff and examine any links with total quality management (TQM). The findings highlight significant differences between IiP and non‐IiP and raise some interesting issues for practice managers. There is strong evidence to suggest that using IiP as a tool to promote a TQM culture can work, but this is influenced and limited by the management style adopted.
Managing the development of partnerships in Health Action Zones
Authors: Maddock Su
Published: July 2002

Within Britain the Blair Government has committed itself to a modernisation process within the public sector. This process involves rethinking how to organise services internally and how to integrate services across government. Policy makers are talking about “joined‐up” government, innovation and partnerships. In the UK there are now a plethora of partnerships and initiatives. The Health Action Zones (HAZ) were one of the first of such initiatives and as such present fertile ground for analysis of the modernisation process. This paper draws on the experience of those engaged in the HAZ partnerships and also on research conducted by the author on “conditions for partnership”. It appears that the conditions in the UK are not conducive for partnerships when national frameworks are focused on monitoring rather than on development, and when the measurement of partnership success is short term. Although the partnership and modernisation policy encourages innovation, the development of partnerships is hampered by internal blame cultures, poor change management and a development gap in thinking among policy makers.
Quality in palliative care services: patients’ views
Authors: Raynes N.V.
Published: July 2002

This article identifies the views of terminally ill patients with cancer about the palliative care services they receive and the value they put on these. A sample of 27 patients was drawn, and their views obtained using focus groups. This enabled the exploration of the patients’ own views of what services were important to them. The findings confirm that some services included in more structured questionnaires and interviews are ones that patients would spontaneously identify. These include better information, help with activities of daily living, and home‐care services. Macmillan nurses and GPs’ services are highly rated but not in all areas. The patients identify additional services as important to them. These are the provision of something to do, improved hospital visits and respite supports for their family carers. Differences identified across the three trust areas should make purchasers sensitive to variations in services valued by patients.
Causes of cost inefficiency in HMOs
Authors: Siddharthan Kris , Ahern Melissa , Rosenman Robert
Published: July 2002

Estimates a total effects cost function using a national 1994 health maintenance organization (HMO) data set to examine and update findings related to HMO efficiency. The cost function controls for ownership characteristics (profit status and ownership), size, enrollment diversity, regional location, product diversity, model type, payment characteristics, and years of operation. While not explicitly controlling for quality or acuity, measures of plan and enrollee diversity help control for acuity and quality. Results show that most of the difference in cost efficiency between HMOs is explained by factors specific to the HMO, including efficiencies of scale and scope, lower levels of Medicare patients, and efficient levels of capital. The study also shows that for‐profits are more efficient than non‐profits because they rely less on withhold pools to control costs. Limitations of the study include weak controls for quality of care, and limited data related to payment characteristics.
Comparing patients’ experience of mental health services in England: a five‐Trust survey
Authors: Webb Yvonne , Clifford Paul , Fowler Vanessa , Morgan Celia , Hanson Marie
Published: July 2002

The implementation of the Care Programme Approach (CPA) in English mental health services has been slow to proceed despite general support, both in England and in other countries, of its principles of good practice. This study set out to evaluate the implementation of the CPA directly from patients’ experience using the “Your Treatment and Care” assessment tool. The results of a survey of 503 patients across five NHS Trusts in England showed that many patients did not have a copy of their care plan and had not been involved in the care planning procedure. Many reported shortcomings in their experience of their key worker and their psychiatrist. However, there was substantial variation in experience across services. “Your Treatment and Care” showed good internal reliability, was acceptable to users, and appeared to be able to access actual experiences better than a traditional “satisfaction” item. It appears to be very useful as a benchmarking tool and is now being used in services across the UK, the USA and Australia.
Hand‐held Computers in Clinical Audit:
Authors: Curl Marie , Robinson David
Published: July 2002

The performance of hand‐held computer terminals was compared with that
of paper and pencil data collection methods. The study was carried out
on two wards, with a comparative study in the medical audit unit at
Rampton Hospital, one of three special hospitals managed by the Special
Hospitals Service Authority. These were analysed, focusing on time
factors, error rates, ease of use and financial implications. Findings
showed that the electronic system saved time, reduced staffing costs and
errors and had unit‐wide potential. The electronic data collection
contributed to a cost‐effective and flexible data‐processing system for
use in auditing.
Service quality in hospital care: the development of an in‐patient
questionnaire
Authors: Tomes Anne E. , Chee Peng Ng Stephen
Published: July 2002

Describes the development of a multi‐item scale for assessing
in‐patient perceptions of service quality in an NHS or NHS Trust
hospital. Presents evidence of the high reliability of the scale and its
factor structure. Five intangible factors emerge: empathy, relationship
of mutual respect, dignity, understanding of illness and religious
needs, along with two tangible factors: food and physical environment.
Results in a trial hospital indicate that patients’ perceptions meet or
exceed expectations in respect of four of the seven factors and 22 of
the 49 individual variables. Of concern, however, while possibly not
generalizable, must be the unfulfilled expectations in respect of the
factors “relationship of mutual respect” and
“understanding of illness” and the individual variables
relating to the various communications between doctors and patients. Not
unexpectedly, dissatisfaction is also expressed with the physical
environment. Argues that the situation can only be remedied, usually, by
a large injection of cash – an unlikely scenario.
Monitoring performance in a community mental health centre
Authors: Milne Derek , Eminson Simon , Wood Heather , Hamilton Lillian , Gibson Kevin
Published: July 2002

Reports on a three‐month period of evaluation of changes in the
perceived life stress, coping and strain of 60 consecutive new attenders
at a community mental health centre, which served to monitor
performance. Emphasizes the need to incorporate good measurement into a
systematic approach to quality assurance.
The quality of prescribing in general practice
Authors: Holden John , Wilson Robert
Published: July 2002

General practitioner prescribing is a subject of legitimate interest to all those concerned with the quality of patient care. The analysis of prescribing and cost data can reveal much about this quality. Suggests that both general practitioners and those who administer and advise on family practitioner services will need to understand the issues involved. Warns that, taken in isolation, prescribing data can be misleading, and it must be compared with other aspects of patient care. Simple calculations can suggest areas of possible under‐prescribing and over‐prescribing, and in turn lead to consideration of the criteria for diagnosis of common chronic diseases such as asthma and diabetes, as well as their subsequent management. Suggests that the prescribing of both new drugs and those of dubious merit is a subject for particular scrutiny, and those who prescribe these drugs must accept the duty of extra vigilance this imposes on them.
Continuous quality improvement in acute health care: creating a holistic and integrated approach
Authors: Sewell Nigel
Published: July 2002

Reviews the range of quality activity in a National Health Service hospital trust, using a staff questionnaire survey, self‐assessment against the Baldrige Quality Award criteria, and the application of the SERVQUAL approach to service quality assessment. Reviews the acute health care quality programme literature. Finds that there are needs for greater integration of quality effort, to engage with patients in a more meaningful manner, and to achieve greater commitment and involvement from clinicians and managers. Identifies lack of time and resources as a major barrier to greater application of quality programmes. Explores ways of developing a more holistic and integrated programme of quality improvement. Describes the creation and implementation of a model for continuous improvement in health care quality.
Evidence‐based clinical guidelines ‐ implementation plans in Scotland
Authors: Millard Andrew
Published: July 2002

Presents a study which investigates how it was planned to implement guidelines from the Scottish intercollegiate guidelines network (SIGN). The study aimed to describe the activity in planning the implementation of SIGN guidelines in Scottish Health Service Trusts in 1996, and to provide a baseline for evaluation. A postal questionnaire was sent to the Clinical Audit lead person in 46 Scottish Health Service Trusts. The response rate after two reminders ranged from 60‐72 per cent across different categories of Trust. The questionnaire asked for plans to implement individual guidelines, adaptation, professions involved, timeframes, dissemination, and evaluation methods. Reveals that local consensus was the main factor in deciding priorities. Most Trusts wished to see other local versions of guidelines produced, and to evaluate implementation collaboratively. Most expected to have reviewed baseline practice before implementation.
Block appointments in an overloaded South African health centre: quantitative and qualitative evaluation
Authors: Mahomed Hassan , Bachmann Max O.
Published: July 2002

Long waiting times are a serious problem for patients using urban health centres in developing countries. A block appointment system was introduced and evaluated in a large South African health centre. Waiting times of all patients were measured over a one‐week period before and after the implementation of appointments. Focus group and individual interviews were conducted with staff and patients. After introducing appointments, patients with acute and chronic illnesses and having appointments had significantly shorter waits than similar patients without appointments (difference in median waits: 63 and 39 minutes respectively). Appointments had no benefits for patients not seeing doctors or collecting repeat medication. There was, however, an overall increase in patients’ waiting times after introducing the system, mainly due to one atypical day in the follow‐up study. Focus groups and interviews revealed that staff were sceptical at baseline but at follow‐up were positive about the system. Patients were enthusiastic about the appointment system at all stages. The study shows that block appointments can reduce patient waiting times for acute patients, but may not be suitable for all patients. Staff and patients had different views, which converged with experience of the new system.
Consumer responses to health care: women and maternity services
Authors: Proctor Sue , Wright Gill
Published: July 2002

The importance of understanding consumer perceptions of services is widely acknowledged and becoming more relevant in health care, as attempts to incorporate users’ views into service development and evaluation are increasing. This study focused on women’s responses to their recent experience of maternity care, and sought to gain insight into the service features they associated with negative and positive reactions. Postal questionnaires were sent to antenatal and postnatal women. Two open questions invited women to note if any aspects of their care had particularly impressed or bothered them. There was variation in the factors identified through the different phases of the service ‐ antenatal, labour and postnatal care. However, staff attitudes were a main source of positive comments throughout the service, and lack of information and poor explanations were a consistent source of negative responses. Providing consumers with an opportunity to give feedback on their service experience should be based on issues which are relevant to them, not just on those which are measurable.
Determinants of customer satisfaction with hospitals: a managerial model
Authors: Saad Andaleeb Syed
Published: July 2002

States that rapid changes in the environment have exerted significant pressures on hospitals to incorporate patient satisfaction in their strategic stance and quest for market share and long‐term viability. This study proposes and tests a five‐factor model that explains considerable variation in customer satisfaction with hospitals. These factors include communication with patients, competence of the staff, their demeanour, quality 0of the facilities, and perceived costs; they also represent strategic concepts that managers can address in their bid to remain competitive. A probability sample was selected and a multiple regression model used to test the hypotheses. The results indicate that all five variables were significant in the model and explained 62 per cent of the variation in the dependent variable. Managerial implications of the proposed model are discussed.
Implementing clinical governance in Trusts
Authors: Hackett Mark Christopher
Published: July 2002

The implementation of clinical governance presents a major challenge for NHS Trusts. The article provides a summary of the background to implementing governance; the results of locally organised research in an NHS Trust reveals clinicians’ perceptions and attitudes to implementing clinical governance and the lessons for NHS chief executives. The research provides a valuable insight into the implementation issues which Trusts need to address and the basis for trying to address these in their own organisation.
Resistance to Computer‐based Technology in the Workplace
Authors: Henry John W.
Published: July 2002

There are many instances of documented resistance to computer‐based
technology. Presents the two most important causes for resistance.
Moreover, also presents solutions/techniques to reduce resistance. The
first important cause for resistance is based on the notion that, even
though technical barriers have fallen, some features of computer‐based
technology are difficult for end‐users to learn. The other is based on a
personality profile of the end‐user. Offers suggestions to alleviate
both of these sources of resistance.
Introducing 360‐degree feedback: the benefits and pitfalls
Authors: Rowe Christopher
Published: July 2002

Considers the benefits and pitfalls of 360‐degree feedback –
drawing from experiences at British Petroleum (BP) and current thinking
at British Aerospace (BAe), Brough. A distinction is made between
“assessment” and “development” (necessary for
understanding what appraisal is trying to achieve) and the different
forms of appraisal – downward, upward, peer and self – are
defined. The BAe Brough appraisal scheme is outlined and reference made
to a “Manager as a Developer” training programme where the
notion of 360‐degree feedback is being considered. Suggests there are 11
key issues that should be considered when introducing upward appraisal
and that most of these also apply to peer appraisal and self appraisal.
The BP scheme is used as a model for contrasting the author′s own views
and those of his BAe colleagues. Concludes by warning of the dangers
associated with 360‐degree feedback and favours, in most instances, an
“informal, voluntary, qualitative” approach.
Metapopulation analysis: a technique for studying hyperlongevity
Authors: Konz Gregory N.P. , Katz Jerome A.
Published: July 2002

Suggests a method for studying the survival strategies employed by organizations that exhibit hyperlongevity, the ability to survive 250 years or more. Hyperlongevity is a theory in the process of being built. To develop hyperlongevity theory further, a technique is needed for studying the strategies pursued by managers. The technique is metapopulation analysis, a modeling technique borrowed from biology. Metapopulation analysis can be used to construct a model of an organization’s development from the historical record of what the organization did. The strategies actually pursued by the managers of the organization may be studied from the model.
Engineering a paradigm shift?
Authors: Ragsdell Gillian
Published: July 2002

Brings together some of the empirical findings from a series of action research projects undertaken in a number of engineering companies. Systems concepts were employed with engineers to assist organisational change. The key driver for each programme of change was the implementation of a new company‐wide strategy for increasing competitive edge in the open market. In each instance, senior management recognised that, while their engineers possessed the “hard”, technical skills to fulfil such a strategy, they did not all possess the “soft”, people‐related skills to cope with the cultural aspects of the change. Systems concepts, such as rich pictures and metaphors, were used to generate new perspectives that would stimulate a more holistic approach to organisational change management.
Uncovering training resistance
Authors: Carol Rusaw A.
Published: July 2002

This paper draws on critical theory in an attempt to show how organizational ideologies operate in resistance to change that is engendered by training. In particular, the paper introduces critical theory’s views of dialectical reasoning and its relationship to oppression in human thought and action. It then describes the liberating themes from adult education and training concepts and theories. In this discussion, the paper elucidates the notion that unquestioned ideological assumptions produce fallacies that become instrumental modes for domination in interpersonal relationships. It illustrates this in a case analysis of an attempt to change the prevailing management ideology at a major university. Embedded within the attempted change program is the struggle for a new synthesis of meaning in the relationships and the countervailing antithesis of management resistance. The paper concludes with an outline of some of the implications of embracing a critical theory perspective as a trainer and change agent.
Building capacity
Authors: Jurie Jay D.
Published: July 2002

Public administration and organization management features numerous references to the development and maturation of individuals within organizations not only as a means of self‐fulfillment but also as a primary component of meeting the larger goals of the organization. Successful articulation of individual needs, theory, practice, and programmatic objectives requires the maturation of the organization as a “competent” entity capable of providing enhanced opportunities for the development of individual potential as well as stakeholder and client satisfaction. Organizations building competence seek to synthesize effective management theory and quality of service delivery within a procedural framework which interrelates unsublimated needs satisfaction, management practice and agency mission. An organizational competency model constructed through the use of critical theory offers greater employee and client satisfaction, more effective and efficient service delivery through improved agency self‐actualization and performance, and expanded community involvement through a redefined public interest.
Self and organization: Knowledge work and fragmentation
Authors: Letiche Hugo , van Hattem René
Published: July 2002

A normative hurdle needs to be taken of moving beyond claims that relationship(s) of exploitation (neo‐Marxism) and bureaucracy (neo‐Weberian) are determinate, and that there is nothing new under the sun. Descriptive research is needed into what is new in the knowledge work economy/society. New relationships between self and organization demand the rethinking of logocentricism. In knowledge work, management by content mobilizes the self via individualist and creative work. An organizational (epistemic) regime emerges where the claim on the self is total. Ethnographic research has revealed self/organization identification, wherein the identification of the two leads via divergence and conflict to (organizational) fragmentation. Kunda has shown that self/organization identification can endanger the self through burn‐out and an unhealthy fixation on work. Establishes that identification between self and organization can endanger necessary boundary objects threatening requisite meanings and structures.
Repainting, modifying, smashing Taylorism
Authors: Pruijt Hans
Published: July 2002

Survey data show that post‐Tayloristic production concepts are not developing to the extent that many researchers had originally expected. It also is inadequate to portray post‐Taylorism as a development that is happening, but just slower than expected. This is inadequate because there are counter‐tendencies: the resurgence of the assembly line in the highly paradigmatic automobile assembly; the rise of the McDonalds‐type organization; and continuing skills‐replacing automation. An explanation for this persistence is sought. Considers possible reasons for decision makers to be attracted to Taylorism as well as reasons for disliking Taylorism. To some extent, it is possible for managers to work around these problems but there are ways to tackle these problems by making modifications to Tayloristic patterns, while keeping basic principles intact. Thus, adaptability is shown to be an important explanation for the resilience of Taylorism. Finally, the paper makes inferences from results obtained in organizations where a more radical break with Taylorism has been attempted.
Isolation and technology: the human disconnect
Authors: Vega Gina , Brennan Louis
Published: July 2002

Management control over production has often meant control over one means of production: people. There is evidence of the use of social isolation to control human behavior throughout recorded history. Traces the development of social isolation through the multiple lenses of management, economics, psychology, sociology, engineering technology, social psychology, and communication science and presents a taxonomy of perspectives for discussion. The taxonomy is further elucidated through the assignment and distribution of 13 organizational factors for both the objective state and subjective feelings of social isolation as linked to advances in telecommuting and other off‐site “open collar” work.
The Shamanic Perspective on Organizational Change and Development
Authors: Frost Peter J. , Egri Carolyn P.
Published: July 2002

Proposes that there are parallels between the roles of shamans in their communities and the roles which organizational change and development consultants can play in guiding organizational transformations. Presents fundamental assumptions underlying the shamanic perspective on transformational change and utilizes them to understand the problems resulting from a large‐scale organizational change programme undertaken in one organization. Illustrates the importance of adopting an integrative holistic approach in order to enhance the long‐term viability and success of any organizational change and development intervention. Closes with a discussion of the ways in which organizational change and development consultants can and do act in shamanic ways.