bluuebunny/crossref_metadata_2025 huggingface dataset:
Communicating service quality: are business‐to‐business ads different?
Authors: Green Corliss L.
Published: July 2002

Service quality has been widely examined in the area of consumer research. The SERVQUAL scale, in particular, has been used to examine consumer perceptions of service quality as well as the communication of service quality cues in advertising. The literature suggests that service quality is an important purchasing criterion among business customers; however, no studies have examined how service quality is communicated through advertisements targeting business customers, as opposed to general consumers. SERVQUAL consists of five dimensions of service quality ‐ assurance, empathy, reliability, responsiveness, and tangibles. Using these dimensions as a basis for the study, a content analysis revealed that advertisements targeting business customers communicate service quality differently than ads targeting general consumers.
Designing the service guarantee: unconditional or specific?
Authors: McDougall Gordon H.G. , Levesque Terrence , VanderPlaat Peter
Published: July 2002

When designing a guarantee, service firms have a choice ‐the unconditional that guarantees customer satisfaction or the specific, which guarantees a major aspect of the service such as on‐time delivery. To date, this decision has been based primarily on anecdotal observations. This investigation examined consumer reactions to unconditional versus specific service guarantees in terms of risk reduction, preference, and trust in the service provider. In an experimental setting, respondents preferred firms which offered an unconditional guarantee. However, specific guarantees were favoured when subjects considered the ease of getting their money back. For a service firm, the implementation of an unconditional guarantee with a specific payout would have the broadest appeal in the market.
Promotional products vs price promotion in fostering customer loyalty: a report of two controlled field experiments
Authors: Kendrick Alice
Published: July 2002

Winning customer loyalty and repeat business and eliminating or reducing their reliance on coupons and other forms of price promotion is the goal of many service businesses today. The effectiveness of using advertising specialties (imprinted items given away for free) and price promotions was directly compared by way of two controlled field experiments involving customers of a Chinese food delivery service and a drycleaner in a major US metropolitan area. The studies used a controlled field experiment with a behavioral measure. The experiments offered support, in the business‐to‐business and consumer settings, that ad specialties can serve as inducements for a larger dollar volume of repeat business than the use of no promotion, and in some cases more than was generated by price promotion. Results suggest that goodwill engendered among customers by the ad. specialty “gifts”, coupled with the repeated brand exposure opportunities afforded by imprinted items, can exert a considerable impact on purchase behavior.
Testing the SERVQUAL scale in the business‐to‐business sector: The case of ocean freight shipping service
Authors: Durvasula Srinivas , Lysonski Steven , Mehta Subhash C.
Published: July 2002

A key question is whether the instruments developed for consumer services can accurately gauge the service quality perceptions of organisational customers. Reports psychometric testing of the SERVQUAL as a measure of service quality in ocean freight services. Based on a survey of a cross‐sectional sample of 114 business organisations in Singapore, which regularly utilise ocean freight services for their export needs, this study found that the psychometric properties of the SERVQUAL scale are at variance with those found in consumer services settings. Further, the SERVQUAL perceptions scores were found to be a better predictor than the SERVQUAL gap scores. In sum, the service quality measures developed for consumer services can only be applied with caution in business‐to‐business marketing. Implications and future directions for research are discussed.
An examination of perceived risk, information search and behavioral intentions in search, experience and credence services
Authors: Mitra Kaushik , Reiss Michelle C. , Capella Louis M.
Published: July 2002

Though the marketing literature offers an abundance of research on the topics of perceived risk, information search, and purchase intentions, very few researchers have empirically examined these constructs in the context of services. This research explores the linkages among these three constructs when services are classified on the basis of search, experience, and credence attributes. Specific hypotheses are developed and tested. The results of this study indicate that perceived risk increases along a continuum from search to experience to credence service purchases. Other hypotheses relating to information search length, information sources, behavioral intentions, and service attributes, received moderate support. Finally, managerial implications of the study were provided, along with directions for future research.
“Culture shocks” in inter‐cultural service encounters?
Authors: Stauss Bernd , Mang Paul
Published: July 2002

Service customers perceive quality in the moment of interaction with the service provider. In times of globalization, it is important for a growing number of service companies to ask if the perceived service encounter quality differs among customers from different cultures. Particularly needed is information about whether problematic “culture shocks” occur in service encounters due to culture‐bound expectations and perceptions. To answer this question, a model of inter‐cultural service encounter quality is presented. In order to test the assumption of “culture shocks” in inter‐cultural service encounters, an empirical study applying the critical incident technique (CIT) was conducted. The unexpected results of this study lead to a further development of the model presented. This gives insights into why, and under which circumstances, inter‐cultural encounters are perceived as less problematic than intra‐cultural encounters. Finally, managerial implications and open research questions are discussed.
International services marketing: review of research, 1980‐1998
Authors: Knight Gary
Published: July 2002

The literature on international services marketing from 31 academic journals in the period 1980 to 1998 is reviewed. This time frame contains the largest proportion of scholarly works published on international services marketing to date. Results reveal that the extant literature is relatively sparse, with much research focused on highly specific industries or topic areas. Major findings from leading sectors as well as from general works are presented. The special characteristics of services are discussed in light of requirements for successful international marketing success. A call is made for future research which can extend international services marketing with regard to needed theories, models and constructs.
The role of culture and purchase motivation in service encounter evaluations
Authors: Mattila Anna S.
Published: July 2002

This study was developed to shed some light on the role of culture and purchase motivation in influencing consumers’ evaluations of services. More specifically, the goal was to contrast Asian and Western travelers’ perceptions of brief, routine‐type service encounters in a hotel context. The results of this empirical study suggest that culture‐based biases in the evaluation process might depend on the consumers’ purchase‐related goals. Furthermore, our findings indicate that the use of expressed emotions as an indicator of how the customer feels about the service might be restricted to Western customers. Managerial implications of this study relate to the training of customer‐contact employees.
An exploratory study of influences on public opinion towards alcohol and tobacco sponsorship of sporting events
Authors: McDaniel Stephen R. , Mason Daniel S.
Published: July 2002

The marketing of alcohol and tobacco products and their related public policy implications have become controversial issues worldwide, due mainly to health‐related issues. Uses a telephone survey methodology to compare attitudes toward Olympic sponsorship by a leading US brewer with general attitudes toward the use of sports sponsorship to promote tobacco products. Results suggest that respondents have significantly different attitudes towards the two product categories and their use of sponsorship, accepting more readily the use of the Olympics to promote beer. Respondents’ self‐interest is also found to significantly affect the level of acceptance for the use of sport to promote alcohol or tobacco products, although in slightly different ways. The findings are discussed in relation to previous research, along with their managerial implications.
A decade of restructuring at Meriam Library, California State University, Chico
Authors: Rankin Juliann E.
Published: July 2002

Publication No. 49 of the Association of College and Research Libraries entitled Restructuring Academic Libraries: Organizational Development in the Wake of Technological Change states “the swift advance of computer networking has disrupted print‐age organizational structures in higher education and invaded the academic library’s traditional autonomy. Such fundamental change impels libraries to develop new institutional arrangements to support digital‐based research and curricular programs”. With this in mind, this paper examines the Meriam Library at California State University, Chico, using the four ranges of restructuring outcomes of boundary spanning, as described in the publication, as benchmarks to measure and assess what opportunities and achievements in organizational changes have occurred over the last decade.
The “great exchange”: the economic promise and peril of the digital library
Authors: Majka David R.
Published: July 2002

The economic aspects of new information delivery technologies have been overshadowed by the selection and implementation concerns associated with their introduction to library patrons, staff and systems. This oversight is unfortunate, because these technology changes can offer unprecedented opportunities for cost savings, while at the same time producing significant improvements in staff and patron productivity. Some costs and benefits are readily apparent, while others need more rigorous analysis. The economic consequences of the introduction of digital library products certainly merits increased attention from library managers.
One university’s experience starting fee‐based information systems: two case studies from UNLV
Authors: Simon Matthew
Published: July 2002

Information brokerages are operated by entrepreneurs or under the aegis of larger organizations. The UNLV library has established two such services. In spite of careful planning and a demand for business and legal information, the first venture was unsuccessful. The second venture is doing very well. An examination of these two cases provides lessons for future endeavors.
A research review for librarians working with electronic serials and licensing agreements in the age of the Internet and distance education
Authors: Miller Lindsey , Peters Kimberly , Pappano Mary , Manuel Kate
Published: July 2002

Today, libraries within all institutions of higher education are viewing serials collection development in a new light. This paper looks at the issues revolving around these new dynamics, including distance education, electronic serials and how librarians should proceed in the near future. Much change is expected in US Copyright law. At the time of writing the US Register of Copyright issued a substantial report on how copyright will be viewed in our new digital era. This paper aims to provide new answers, and ask new questions the library literature has yet to examine.
Online education in schools
Authors: Muirhead William D.
Published: July 2002

Online education with Internet technology has been used extensively in post‐secondary education, but it is relatively new in schools. It has considerable potential for enhancing teaching/learning in both traditional schools and home‐schooling. Describes research conducted in Alberta where online education in schools is more common than in any other Canadian province. Semi‐structured interviews were held with 13 teachers from four online schools. Although they reported increased workloads and stress associated with added responsibilities for authoring online courses, providing technological support, and enhancing their technological skills, the teachers perceived many benefits of online education. However, improvements in the scope and reliability of technology and better access to digital educational content are required to realize the full potential of online education in schools. The information presented has relevance to school systems in many countries. It also relates to the rapidly evolving role of technology in education for all ages.
Organisational culture in the public sector: evidence from six organisations
Authors: Parker Rachel , Bradley Lisa
Published: July 2002

A process of organisational change has accompanied managerial reforms in the public sector and is oriented towards the development of a post‐bureaucratic organisational culture. However, there remains a limited empirical understanding of culture in public organisations. Contributes to an understanding of organisational culture in the public sector through survey research that analyses culture by reference to the competing values of internal/external orientation and control/flexibility. Focuses on six organisations in the Queensland public sector which have been encouraged to depart from traditional bureaucratic values and to adopt a greater emphasis on change, flexibility, entrepreneurialism, outcomes, efficiency and productivity. Suggests, however, that public sector organisations continue to emphasise the values of a bureaucratic or hierarchical organisational culture.
Changing competences of public managers: tensions in commitment
Authors: Virtanen Turo
Published: July 2002

The literature on managerial competences has not sufficiently addressed the value contents of competences and the generic features of public managers. This article presents a model of five competence areas: task competence, professional competence in substantive policy field, professional competence in administration, political competence and ethical competence. Each competence area includes both value and instrumental competences. Relatively permanent value competences are understood as commitments. The assumptions of new public management question not only the instrumental competences but also the commitments of traditional public service. The efficacy of human resource development is limited in learning new commitments. Apart from structural reforms that speed up the process, the friction in the change of commitments is seen as slow cultural change in many public organisations. This is expressed by transitional tensions in task commitment, professional commitment, political commitment, and ethical commitment of public managers.
The capacities needed by local authority chief executives
Authors: Broussine Mike
Published: July 2002

Research was commissioned to identify the competences that are required by local authority chief executives in the UK. It emerged that the “competence approach” was inappropriate for their needs. Instead, “capacity” – a concept originating in psychoanalytic theory – was adopted as one which reflected better the reality of the chief executive’s role. Through a qualitative research approach with a sample of chief executives, five capacities were identified. These were seen as central to the effective performance of the chief executive’s role. The research suggests that policies concerned with the development of chief executives should not be based on an orthodox competence approach. It recommends the use of “capacity” as a better way of conveying chief executives’ capabilities to “hold” many interconnected, dynamic and paradoxical dimensions in their work.
Contradictions in international tertiary strategic alliances: the case from down under
Authors: Saffu Kojo , Mamman Aminu
Published: July 2002

Reports the dilemma faced by Australian universities in their international strategic alliance effort. While the 22 respondent universities espouse such motives as altruism, scholarship, and expansion into new markets as the reasons for entering into international strategic alliances, the true motives appear to be at variance with the former. Arguably, until the contradictions between the espoused and true positions are resolved, Australian universities may not realise the full potential of their international collaborative activities. Suggestions for resolving the discrepancy are offered.
The Greater Toronto area revisited
Authors: Reddy P.S.
Published: July 2002

The former municipality of Metropolitan Toronto was Canada’s largest government and a unique body. It was abolished on 31 December 1997 and a new unified City was ushered in on 1 January 1998. It consists of all the former municipalities of the Metropolitan Council and has reduced the former two‐tier system to a single tier. There was considerable opposition initially to the establishment of a unicity by local politicians and the citizenry at large. This has to be seen against a background of general opposition to some of the policy decisions of the Ontario Provincial Government at that particular point in time. Despite the opposition, legislation was enacted establishing the new City. The councillors initially elected in late 1997, the top management team of the Council and virtually all the residents have since accepted the decision on unification and have committed themselves to building the new City. The transition team appointed by the Province and the political and management component of Toronto have done considerable groundwork in developing the unified City to meet present and future challenges locally, regionally and internationally. The amalgamation of the municipalities has resulted in savings of $150 million resulting from inter alia, reduction of departments and divisions, staff, information technology systems, office space, consolidating of the corporate fleet and the City Service Boards. It should be noted that amalgamated programmes only constituted 27 per cent of the budget of the new City. However, coincidental with the amalgamation process was the implementation of the “Who Does What” policy introduced by the provincial government and the Council had to take on significant additional responsibilities. Provincial assistance was provided by way of a one‐off grant of $50 million and a $200 million loan. Consequently, any actual savings achieved initially will have to be viewed in this context.
Globalization, university transformation and economic regeneration
Authors: Hagen Roulla
Published: July 2002

Pressures from globalization and the knowledge‐based economy are transforming the traditional role of universities. Universities are being targeted by policy makers because they are the largest “knowledge‐based” institutions in the regions. They have concluded that universities will aid economic regeneration if they disseminate their knowledge and expertise through industry linked partnerships. The paper argues that this is a rationally driven economic strategic plan which fails to acknowledge that the alliance process is a very high risk strategy at the level of implementation, with reports of as many as two thirds failing. The direct causal link between universities and economic regeneration is contentious. The paper calls for greater understanding of the complex partnership process by drawing on the strategic alliance literature on how to minimize risk. It critically analyses the case of a long established partnership between university‐industry‐government – the teaching company scheme. Important governance issues are identified followed by an analysis of the two stages in the process of partner selection and implementation. The process is promoted as an exemplar to inform the increasing number of public/private sector partnerships.
Managing the Stress of Change in the Public Sector
Authors: McHugh Marie , Brennan Shirley
Published: July 2002

Outlines some of the dramatic changes which have had an impact on
public sector organizations in the United Kingdom, and the likely
effects for employees. Argues that enhanced demands which have
accompanied these changes create a cumulative spiral of pressures for
organization members, rendering them susceptible to the adverse effects
of work stress. This view is supported by a case study which outlines
the experiences of one large public sector organization subject to the
change process. Consequently, it is essential that the issue of stress
and its management features increasingly on the agenda of efficient and
effective public sector managers. Presents a practical, all‐encompassing
action model, total stress management, as one approach to enable
organizations and their members to cope effectively with the stress of
change in the public sector.
Combating red tape in the public sector
Authors: Brynard Dirk J.
Published: July 2002

It seems that the phenomenon of red tape may best be understood as
a problem of individual perceptions rather than one of identifying
objective measures for it. The result of these individual perceptions is
that one person′s red tape may be another′s sacred protection. In a
quest to obtain a better understanding of red tape it has been linked,
for the purposes of this article, to phenomena such as regulations,
public accountability, procedures and forms. From this stems the belief
that red tape is the result of both the internal and external
environment of the public sector. The total elimination of red tape
seems to be an impossible task, but a series of well‐organized efforts
to reduce red tape may prove to be worthwhile. A change in
specifications here, a relaxation of restrictions there, an improvement
in a single procedure, or a simplification of a single form may make a
difference.
The UK’s privatized utilities experience: why the regulators are under attack
Authors: Nwankwo Sonny , Richardson Bill
Published: July 2002

As demand mounts for a review of the UK’s privatized utilities regulatory system, focuses on an increasing public phenomenon ‐ that of conflict between regulators and regulatees. Identifies the factors contributing to the difficulties which the regulators face in carrying out their roles. Utilizes the benefit of hindsight to reach conclusions as to why the current attacks on the roles of the regulators are natural outcomes, flowing from the ways in which regulatory systems have been designed.
Working together
Authors: Huxham Chris , Vangen Siv
Published: July 2002

Describes some of the good practices and some of the problems connected with inter‐organizational working, focusing on arrangements involving voluntary, community sector and public sector organizations. Discusses six themes raised by the groups. Identifies a number of implications for collaborative practice.
Managerialism, information technology and health reform in New Zealand
Authors: Doolin Bill , Lawrence Stewart
Published: July 2002

Recent health reform in New Zealand has transformed public hospitals and related health services into Crown Health Enterprises (CHEs), which have a statutory objective to operate as successful and efficient businesses. Examines managerialist interpretations of a proposed executive information system (EIS) at one CHE. Arguably, the use of computerized information systems signals managerial competence and rationality, and there was an implicit assumption among senior CHE managers that “business‐like” and “efficient” management required the use of information technology. In the end, in the context of continuing organizational restructuring, the EIS was never implemented.
Performance information and programme evaluation in the Australian public sector
Authors: Guthrie James , English Linda
Published: July 2002

Performance measurement and programme evaluation have been promoted as a central mechanism of recent Australian public sector (APS) reform. Outlines recent reforms in the APS and identifies links between evaluation and performance information. Identifies the major issue of credibility, when performance information is produced internally and not verified externally. A lack of performance systems and standards can create difficulties for both internal and external programme evaluations. Concludes that: reforms introduced to evaluate performance in the APS were promoted with high expectations which have only partially been fulfilled; the present system is internally focused with a narrow role for evaluation and a lack of credibility because of the independence issue; the present systems associated with the performance approach and its evaluation are not providing enough information to deal with the tough questions of the effectiveness of government programmes. Proposes that a middle ground between internal and external programme evaluation strategies be adopted. This allows the strengths of internal evaluation to be retained. At the same time, it allows the possibility of improving programme evaluation by adding external independent verification and an extended effectiveness role.
Competence‐creation in the African public sector
Authors: Kamoche Ken
Published: July 2002

Reveals that the public sector in Africa is increasingly coming under pressure to justify its very existence through calls for financial accountability, operational efficiency, improvements in product and service quality, and so forth. Takes the view that any attempt to achieve meaningful reform in public sector management will have to consider seriously the question of skill development and the management of expertise. Ultimately, the effectiveness of the public sector product and service delivery will depend not only on economic and financial parameters but also on the availability of sufficiently skilled personnel. Focuses, therefore, on skill management in the public sector and, in particular, on the creation of competences which are based on the organization’s core strategic activities. Introduces recent developments in the management of organizations to the public sector debate.
Globalization, new public management and the enabling State
Authors: Cope Stephen , Leishman Frank , Starie Peter
Published: July 2002

Explores the links between processes of globalization and new public management (NPM), and examines their effects on the management of the police in particular. Assesses whether managerial unity or managerial disunity will characterize the future of police management. Looks at the effects of globalization on academic disciplines; the role of the State in an era of globalization; the rise of NPM; the effects of NPM on the management of the British police; the implications of police management reform for the police; and future scenarios of police management.
Budgetary guidelines and fiscal performance in Hong Kong
Authors: Tang Shu‐hung
Published: July 2002

The Hong Kong government emphasizes very much the importance of achieving the “financial stability” objective, and has been very successful in controlling expenditure growth and in accumulating fiscal reserves. This remarkable performance is attributed to adhering consistently to budgetary guidelines. Managing the financial budgets through budgetary guidelines is a unique feature of the Hong Kong fiscal system. Discusses the role of budgetary guidelines in the Hong Kong fiscal system, and reviews the evolution of these budgetary guidelines since the early 1970s. It turns out that the guideline on expenditure growth is the most important budgetary guideline. Fiscal performance is assessed against these budgetary guidelines. With the financial stability objective having long been achieved, strict adherence to these budgetary guidelines would unduly constrain social and economic developments in Hong Kong. Recommends comprehensive review of the role and function of these budgetary guidelines.
Reforming public management in Ukraine
Authors: Condrey Stephen E.
Published: July 2002

Ascertains the viability of adapting the American university‐based public service concept to countries of the former Soviet Union. Toward this end, a heuristic model is presented. The model for university‐based public service and outreach shows initial viability in the Ukrainian examples. While the range of administrative and societal problems facing the Ukraine and other countries of the former Soviet Union is formidable, it appears that university‐based public service activities can play a part in reform activities aimed at their amelioration.
Do universities that are more market orientated perform better?
Authors: Caruana Albert , Ramaseshan B. , Ewing Michael T.
Published: July 2002

Amid rapid changes in the tertiary education sector witnessed in recent years, issues such as performance and accountability are becoming increasingly important. Among other things, market orientation has often been linked to performance. Investigates the degree of market orientation and its effect on performance at Australian and New Zealand universities. Results confirm a positive relationship between market orientation and overall performance: providing support for the relevance of market orientation to universities. Confirms the importance of the responsiveness dimension. Another interesting finding is that there is no significant difference in the level of market orientation between business and non‐business schools or departments in universities in Australia and New Zealand. Implications, limitations and directions for further research are also discussed.
Devolving gender management in the public sector: opportunity or opt‐out?
Authors: McDougall Marilyn
Published: July 2002

Explores the implications for gender equality of a decentralized organizational structure in which the key element is devolved responsibility to line managers. Asks whether this is an opportunity to integrate the importance of equality and the valuing of gender differences into organizational cultures or does it represent perfect conditions for opting out of addressing gender issues at work. A public sector organization is used as a case study and proposes a model for devolvement of gender management and suggests strategies ‐ training communication, review of processes.
Gender and public service: a case study of Mumbai
Authors: Honour Trudie , Barry Jim , Palnitkar Sneha
Published: July 2002

This paper considers the role of gender in urban governance, taking Mumbai (formerly Bombay) in India as case study. Findings are presented from a research programme involving both female and male politicians and administrators in order to explore the ways in which women and men undertake the duties of public office. In attempting to take account of the historical traditions of Indian local governance, in the current post‐colonial context, characterized not simply by difference, division and hierarchy but also by tolerance, diversity, locality and collective values, it is argued: first that women are held in high regard, seen as competent, fair and flexible in their dealings with others; and second that women’s increasing presence may be bringing enhanced levels of respectability to local governance.
Regeneration and the curious tale of gender blindness
Authors: Riseborough Moyra
Published: July 2002

The Single Regeneration Budget (SRB) is a key social‐economic regeneration instrument in the UK delivered through partnerships of cross‐ sectoral organisations with local communities. The article discusses recent research which found that women’s needs and capabilities were largely ignored in SRB. The reasons stem from widespread “gender blindness” characterised by familiar gender‐neutral motifs which deny the salience of gender as a variable through which human life and inequality are experienced. Gender blindness was additionally supported by social processes and institutions which have emerged from shifts in public policy and political change since the 1980s. The gender blindness of the late 1990s is described as a new manifestation of discrimination and its curiousness is that it is evident in a policy context which gives high priority to combating social exclusion.
Financial and professional incentives in health care
Authors: Llewellyn Sue , Eden Ron , Lay Colin
Published: July 2002

Traditionally in health care and in the public sector more generally, little thought has been given to the impact of provider‐oriented incentives on the delivery of services. There has been an assumption that the language of incentives belonged to the private sector and was inappropriate in the public sector. Instead, the governance of health care has relied on the professional ethos of clinicians to direct decision making. Implicitly there has been an expectation that the ethical stance of clinicians would ensure that their actions were always in the best interest of patients. However, in the context of a heightened awareness of cost constraints there has been a greater emphasis on the active management of resources in medical organizations. This article argues that the structure of incentives in health care is highly significant in resource allocation, as medical ethics does not provide an unambiguous guide to clinical decision making. The paper defines the nature of the financial and professional incentives in medical organizations and discusses their impact on the delivery of services through an analysis of positive and negative effects. By undertaking a comparison between the UK and Canada, the paper identifies the differential nature of the incentives present in the health care systems of these two countries and discusses some of their consequences.
Managing diversity – an employment and service delivery challenge
Authors: Wilson Elisabeth M. , Iles Paul A.
Published: July 2002

The UK public sector has had a long‐standing policy commitment to equal opportunities, alongside limited access to managerial positions for women, ethnic minorities and people with disabilities. In place of equal opportunities, a new paradigm, managing diversity, originating in the USA, has been proposed. This paper examines five areas of difference between equal opportunities and managing diversity: an internal or external driving force; an operational or strategic focus; the perception of difference; the focus of action; and finally, the epistemological basis. The paper discusses the application of this model to the public sector, discussing power and equity, the relevance of the “business case” argument, the focus on customer responsiveness, and a possible explanation for the 1980s backlash. There are case studies of an NHS Trust and a local authority. The paper discusses necessary attitudinal changes and skills to implement the managing diversity paradigm in the public sector.
Associations between outcome measurement, accountability and learning for non‐profit organisations
Authors: Buckmaster Natalie
Published: July 2002

Outcome measurement procedures have been advocated recently as a means of eliciting better accountability and more effective program evaluation by non‐profit organisations. The principal benefits of utilising these techniques have not been appreciated widely, thwarting more widespread application. This paper analyses those benefits with a view to encouraging non‐profit organisations to embrace the opportunity to promote organisational learning.
Local government reorganisation in the UK
Authors: Fenwick John , Bailey Mark
Published: July 2002

A number of internal and external pressures in UK local government have led to the examination of different options for internal organisation and management. A particular pressure has recently been the reorganisation of local government towards the creation of new unitary local councils. The review of non‐metropolitan local government from 1992 to 1996, and the creation of unitary authorities in a number of areas from 1995 to 1998, forced local authorities to examine their own organisation. This article considers the impact of local government reorganisation on the structures and management of the organisations concerned. The discussion concentrates upon pressures towards centralisation and decentralisation. The extent to which structural reorganisation has led local government to “decentralise” is considered in a number of senses: the expansion of the parish and community council level, changes to internal management, and area‐based initiatives. Drawing directly from current research, the authors examine competing trends towards decentralisation and centralisation and, specifically, identify a renewed focus upon corporate management as a whole. The importance of this new corporatism is then assessed.
A vehicle for change?
Authors: Holloway Jacky , Francis Graham , Hinton Matthew
Published: July 2002

This paper critiques the notion that a single approach to performance improvement can alone be responsible for significant organisational transformation. We draw on phenomenological case study evidence, placed in the context of an ongoing series of studies of the nature and prevalence of best practice benchmarking in the UK, including large‐scale questionnaire surveys and longitudinal case studies of the rich experiences of a number of practitioners and organisations. We argue that complex approaches to performance improvement such as benchmarking, however technically powerful they may be, are only as effective as the people who apply them and their compatibility with the organisational context in which they are used. The contribution of such methods is often difficult to separate from other variables. In addition to internal organisational characteristics, external contextual factors play an important part both in establishing a need to use such approaches, and encouraging commitment to their use. Some of the clearest examples of the distortion of the potential impact of new management practices by the wider policy context can be found in public services such as the National Health Service, from which examples are drawn in this paper.
The use and representational faithfulness of graphs in Australian IPO prospectuses
Authors: Mather Paul , Ramsay Alan , Steen Adam
Published: July 2002

This paper investigates the use of graphs, selection of variables to graph and construction of graphs in prospectuses issued by Australian companies making their initial public offering (IPO) of shares to the Australian capital market. The paper formulates and tests hypotheses concerning selectivity in the use of graphs and distortion in the construction of graphs presented in IPO prospectuses, as well as providing descriptive evidence about the use of graphs in such prospectuses. Results show that firms enjoying improving profit performance are significantly more likely to include graphs of key financial variables in their prospectuses than firms suffering deteriorating profit performance. Thus, similar to studies of graphs in annual reports, evidence of selectivity in the inclusion of graphs is found. No significant relationship is found between performance on the variable being graphed and distortion in the construction of the graph. When the graphs are split between those covering key financial variables and other variables, a significant relationship is found in both categories. For graphs of other variables, a significant positive association is found between performance and distortion. However, the relationship for key financial variables is in the opposite direction to that suggested by impression management. Further analysis identifies significant sub‐period differences in selectivity and distortion which are consistent with the view that the major regulatory and institutional changes outlined in the paper, reduced the extent of selectivity and graphical distortion in the post‐1991 period. As far as we are aware, this is the first study reported in the literature to investigate the use of graphs in prospectuses. The results also have policy implications for the regulatory authority in Australia.
The construction of a network at Health Waikato
Authors: Lowe Alan
Published: July 2002

The purpose of this paper is to provide an explanation and understanding of developments in casemix and related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The themes will be explicated and theorised, drawing on the sociology of translation (Latour, 1987a). A central idea will be the use of accounting techniques to influence decision makers both within and outside the health institutions. The power of accounting in the translation and inscription of data (the fabrication of accounting systems per Preston et al., (1992)), will be a central theme in understanding the role of accounting systems as technology. Drawing from Latour has helped to provide a frame of reference to allow an assimilation of disparate changes and influences as they have come to affect the health sector at a national level, within New Zealand, and also at an organisational level, within a large regional health provider. This paper provides a detailed description of events at the research site, a large regional hospital (HW). The paper consists primarily of a descriptive case study of aspects of the change process as it has impacted on the research site.
Household accounting in Germany – Some statistical evidence and the development of new systems
Authors: Piorkowsky Michael‐Burkhard
Published: July 2002

Following an introduction to household accounting in Germany, the paper presents the results of research projects on accounting practices in private households and reports on the subsequent development of a new household accounting system. The empirical research suggested that accounting records were kept on a regular basis in 27 per cent of German households. It was discovered that self‐developed bookkeeping systems were predominantly used for that purpose. The research findings on household accounting practices were used to inform the design of Das Neue Haushaltsbuch (The New Housekeeping Book). The article charts the development of a number of variants of this prototype including a bookkeeping system which permits parallel reporting in the Deutschmark and the Euro, a system designed for use by budgeting advice services, and a pocket‐money book for children.
Determinants of the Corporate Decision to Disclose Social
Information
Authors: Belkaoui Ahmed , Karpik Philip G.
Published: July 2002

The decision to disclose social information in annual reports is a
voluntary one. A positive model of the factors that may influence firms′
decisions to disclose social information is proposed. It is hypothesised
that the decision may be affected by (a) social performance, (b)
political visibility, (c) financial variables, and (d) economic
performance. It is found that the decision to disclose social
information is well explained by the model and that the key explanatory
variables are social performance and political visibility.
Guardians of Knowledge and Public Interest: Evidence and
Issues of Accountability in the UK Accountancy Profession.
Authors: Sikka Prem , Willmott Hugh , Lowe Tony
Published: July 2002

In the UK, the accountancy profession plays an important and
influential role in the audit and regulation of economic and social
affairs. Although an increasing amount of interest is currently being
taken in the role of accounting and auditing in society, comparatively
little attention has been given to the profession′s obligation, as
mentioned in the Royal Charters, to act as guardian of the “public
interest” in relation to public policy making. Through an
examination of correspondence with the professional bodies, stimulated
by a refusal to provide information about matters relating to an
auditing guideline, the accountability of these bodies to their members
and to the public more generally is discussed. It is suggested by the
evidence that the profession′s interpretation of the requirement to
serve the “public interest” is not easily reconciled with
its declared obligations.
Accounting and Financial Control in a Socialist Enterprise:
A Case Study from Algeria
Authors: Ouibrahim Nacer , Scapens Robert
Published: July 2002

Accounting has been described as the language of capitalism, a
description which may well be valid in developed capitalist countries.
But can accounting in countries with other socio‐economic systems be
described in similar terms? The nature and role of accounting in a
developing socialist country is examined through a case study of two
construction enterprises in Algeria. It is primarily concluded that
accounting is not a central feature of the day‐to‐day activities of the
enterprise studies. This cannot be traced directly to the socialist
economic system, but it is clear that the role of accounting is
contingent on its socio‐economic context.
The Sociopolitical Paradigm in Financial Accounting
Research
Authors: Hines Ruth D.
Published: July 2002

The efficacy of the processes by which social reality is created
and reproduced is largely attributable to the fact that these processes
are screened from scrutiny by taken‐for‐granted assumptions which are
embedded in language, thought and social practices such as accounting
and accounting research. A number of taken‐for‐granted assumptions which
are embedded in predominant modes of accounting research, commonsense
reasoning, and accounting practice, which function to protect the
processes of reality construction from scrutiny, are discussed. These
assumptions result in a conceptualisation of the role of accounting
information as communicating a reality which exists
independently of financial accounting practices. As such, these
assumptions obscure, or gloss over, accounting′s sociopolitical role in
constructing social reality. As these assumptions are critiqued
and set aside, it becomes clear that the social practices of accounting
and accounting research both play an important part in the social
construction of reality.
The Independence of Religious and External Auditors: The
Case of Islamic Banks
Authors: Ahmed Abdel Karim Rifaat
Published: July 2002

Islamic banks are subject to religious audit in addition to the
normal financial auditing process which is carried out in other business
organisations. The former type of audit is conducted by in‐house
religious advisers who are employed by the bank. These advisers issue a
special report to assure readers that the financial statements of the
bank were in accordance with the Islamic Law. This article compares and
contrasts the independence of these religious auditors with external
auditors. It puts forward theoretical propositions which reflect the
possible behaviour of the consumers of the financial statements under
situations where Shari′a Supervisory Board (SSB) reports discovered
breaches of Islamic precepts by management. It is also argued that it is
necessary that both SSB and the external auditor be perceived to be
independent to ensure the credibility of the financial statements.
Accounting and Organisation Change
Authors: Hopwood Anthony G.
Published: July 2002

We live in a world in which there is acute consciousness of both
change itself and the necessity for it. This is no less true for
business and commercial affairs than for other aspects of social and
economic life. Developments such as the shifting of political values and
ideologies are mirrored in the financial sphere. And of course the
financial sector has been an area where change has been occurring in its
own right – the growing internationalisation of the financial
markets, for example. Indeed, we are living in a world where the ratio
between the financial and the “real” sectors has increased
dramatically over the last decade.