bluuebunny/crossref_metadata_2025 huggingface dataset:
Quality cost measurement under activity‐based costing
Authors: Tsai Wen‐Hsien
Published: July 2002

The purpose of this paper is to present an integrated cost of quality ‐ activity‐based costing (COQ‐ABC) framework for measuring quality costs under ABC. The main deficiencies of most COQ systems are: (1) no consensus method to allocate overhead costs to COQ elements, (2) the failure to trace quality costs to their sources, and (3) the lack of information about how indirect workers spend their time on various activities. These deficiencies can be easily overcome under ABC together with work sampling. The cost and nonfinancial information achieved from the integrated COQ‐ABC system can be used to identify the magnitude of the quality improvement opportunities, to identify where the quality improvement opportunities exist, and to continuously plan the quality improvement programs and control quality costs. The ultimate goal of the integrated COQ‐ABC system will be to continuously improve processes/activities/quality so that no defects at all are produced and quality cost measurement ultimately becomes unnecessary.
The link between total quality management practice and organisational performance
Authors: Terziovski Milé , Samson Danny
Published: July 2002

Tests the strength of the relationship between TQM practice and organisational performance with and without the covariates, company size, industry type, and ISO 9000 certification status. Analysis is primarily of a large random sample of manufacturing companies in Australia and New Zealand. The central finding of the study is that TQM tends to have mixed results when covaried for company size and industry type. The relationship between TQM and organisational performance is not affected when covaried for ISO 9000 certification status. Concludes that there are significant differences in the relationship between TQM and organisational performance across industry sectors and different size companies, particularly on the effect of defect rates, warranty costs and innovation of new products. The main implication of the findings for managers is that a typical manufacturing organisation is more likely to achieve better performance in employee relations, customer satisfaction, operational performance and business performance, with TQM than without TQM.
Rating scales and prioritization in QFD
Authors: Franceschini Fiorenzo , Rupil Alessandro
Published: July 2002

Presents some remarks about the use of rating scales in quality function deployment (QFD). Data collection and their correct interpretation are fundamental for the proper application of this tool as a support for designing activities. Particular attention is given to the critical aspects and consequences resulting from an incorrect use of rating scales. The paper illustrates how the priority rank of design characteristics can change depending on the type of scale used. Practical effects of these issues are finally shown on a real case concerning the design of a climatic control system for commercial vehicles.
Productivity comparisons between Canadian and US TQM firms: an empirical investigation
Authors: Golhar Damodar Y. , Deshpande Satish P.
Published: July 2002

This empirical study investigates productivity performance of Canadian (n = 43) and US (n = 95) manufacturers in the automotive parts industry (SIC 3714) that have implemented the total quality management (TQM) philosophy. We identify three different categories of productivity measures: financial, customer related, and internal business related. TQM firms indicate improved performance on various productivity measures. Statistically significant differences exist between the two countries on some of the measures. The correlation analysis suggests that, to be customer oriented, a TQM firm must focus on improving internal business processes. Unlike the US sample, the Canadian sample did not show a significant positive correlation between financial measures, and the customer oriented or internal business related measures.
Coming out of the closet: negotiating spiritual expression in the workplace
Authors: Lips‐Wiersma Marjolein , Mills Colleen
Published: July 2002

Current spirit at work literature often assumes spirituality needs to be introduced to the workplace. This paper offers an additional perspective, arguing that spirituality is already present, as many individuals have spiritual beliefs but struggle to articulate or enact these beliefs at work. Exploratory narrative research revealed frequent references to a lack of safety in expressing spirituality at work. The question is why and how do individuals silence their spiritual expression. This paper explores this question and presents a model that captures the ongoing experiential nature of spirituality and proposes that decisions about spiritual expression in the workplace are complex meshes of stimulus, decision‐making and action cycles (SDAs) that are embedded in the individual’s sensemaking, interpersonal relationships and group dynamics. Findings are explained through different theoretical lenses such as diversity management, social identity theory, social penetration theory and affective sensemaking theory.
Job satisfaction as a mediator of the relationship between role stressors and organizational commitment
Authors: Yousef Darwish A.
Published: July 2002

This paper investigates the potential mediating role of job satisfaction between role stressors, namely role conflict and role ambiguity as sources of stress, on the one hand, and various facets of organizational commitment, namely affective, continuance and normative, on the other. A sample of 361 employees in a number of organizations in the United Arab Emirates was used. Path analysis revealed that role ambiguity directly and negatively influences both affective and normative commitments. Results also revealed that job satisfaction directly and positively influences affective and normative commitments and negatively influences continuance commitment‐low perceived alternatives. Results further suggest that both role conflict and role ambiguity directly and negatively influence job satisfaction. It was also found that job satisfaction mediates the influences of role conflict and role ambiguity on various facets of organizational commitment, except continuance commitment‐high personal sacrifice. Implications, future lines of research and limitations are discussed.
Developing an Out‐patient Satisfaction Survey
Authors: Michie Susan , Rosebert Che
Published: July 2002

Describes the six stages involved in developing a satisfaction survey
for out‐patients attending a London teaching hospital, using existing
expertise within the organization. These are: information gathering;
item selection; the pilot; analysing the results; questionnaire
amendment; and reporting back results to the organization. Shows the
feasibility of developing satisfaction questionnaires using expertise
within a hospital but also points out the difficulty of getting a
satisfactorily high response rate and suggests means of improving this.
Also highlights the greater dissatisfaction with services experienced by
non‐whites compared with whites.
Benefits of Mentoring in Organizations
Authors: Burke Ronald J. , McKeen Carol A. , McKenna Catherine
Published: July 2002

Examines benefits of mentoring relationships in organizations from the
perspective of mentors. A model which included personal and situational
antecedents of mentoring, as well as personal and organizational
consequences of mentoring was developed, based on previous research
findings. Data were obtained from 94 mentors employed in seven high
technology firms using questionnaires. Support was found for the
proposed research model. Mentor‐protégé similarity emerged as an important
predictor of mentor functions. Proposes practical implications of the
findings for organizations and future directions for mentoring research.
Strategy workshops and top‐team commitment to strategic change
Authors: Bowman Cliff
Published: July 2002

Describes the experience of 40 strategy workshops conducted with
the top teams of a variety of businesses. While the aim of the workshops
was to produce high levels of commitment to good quality strategies, in
a number of cases the outcomes were disappointing; little strategic
change took place. Presents and discusses four outcomes from the
workshop process: “impoverished strategy”,
“consultants′ strategy”, “blinkered strategy”
and “workshop strategy”. Indicates the importance of
entering the “zone of uncomfortable debate”, and sets out
techniques for exploring the “intuitive core” or shared
beliefs and assumptions.
Satisfaction, tension and interpersonal relations: a cross‐cultural
comparison of managers in Singapore and Australia
Authors: Harrison Graeme L.
Published: July 2002

Reports the results of a study into differences in the levels of
job satisfaction, job tension and stress, and interpersonal relations
with superiors and peers, between managers in Singapore and Australia.
The study draws on Hofstede′s concept and classification of national
culture to predict that job satisfaction will be lower, job tension
higher, and interpersonal relations poorer for managers in the high
power distance, collectivist cultures of East Asian nations than for
managers in the low power distance, individualist cultures of
Anglo‐American nations. A study of 115 middle‐level managers in
Singapore and 96 in Australia corroborates these differences. Discusses
how different approaches to managing budgetary planning and control
processes may improve these personal and interpersonal work‐related
conditions.
Observing differences in verbal communication
Authors: Wilson Hazel J. , Callaghan Caroline A. , Wright Peter L.
Published: July 2002

As business operations become increasingly global, the need for managers to communicate effectively with members of other cultures becomes more important. This is particularly true of managers who take up positions overseas, and an area where cross‐cultural differences may be apparent is leader behaviour. Using structured observation of simulated interviews, attempts to compare the verbal leader behaviour of British managers and subordinates with that of managers and subordinates in the Philippines (as an important area within South‐East Asia). Results revealed no significant differences in verbal behaviour between British and Filipino managers/subordinates, except in the categories of evaluating and enquiring. Makes some recommendations on how to approach interactions with Filipino subordinates and managers.
Reflections
Authors: Sadri Golnaz
Published: July 2002

Assesses the impact of downsizing and lay‐offs on the workers who remain with the company ‐ survivors. Argues that while the primary aim of downsizing is to improve efficiency and productivity, this is not always achieved owing to decreased motivation and job security among survivors. Outlines ways in which organizations can overcome these difficulties and suggests five possible strategies they can adopt to lessen any negative effects of lay‐offs. Concludes by stating that these will help companies achieve their goal of optimum efficiency.
Managing diversity in transnational project teams
Authors: Iles Paul , Kaur Hayers Paromjit
Published: July 2002

Discusses the value, workings and effectiveness of international project teams. Proposes a model to enable the creation of an effective team and process. Points out the need to manage diversity, intercultural differences and different nationalities. Uses a case study from Raleigh International to illustrate.
The utilization of influence tactics for the implementation of quality improvement policies
Authors: Sing Kwong Lam Simon
Published: July 2002

The results of company‐wide quality‐improvement programmes are usually new company policies. Implementation of these quality‐improvement policies can be extremely difficult, because employees may not comply with them. A survey among 41 middle managers and 143 front‐line workers was conducted in Hong Kong to investigate how far influence tactics affect employees’ compliance with quality‐improvement policies. The results indicate that the companies’ commitment to quality‐improvement policies is very high. Front‐line workers responded best to exchange and upward appeals tactics, assertive tactics receiving the lowest score. Managers were more responsive to rational persuasion and consultation tactics and less to assertive and exchange tactics.
The use of multi‐dimensional scaling: a cognitive mapping technique in occupational settings
Authors: Ferguson Eamonn , Kerrin Máire , Patterson Fiona
Published: July 2002

How do individuals structure their knowledge? How does this structure vary as a function of training? What are individuals’ implicit theories of personality? How do individuals perceive their organizational culture? These are all important questions facing occupational/organizational psychologists. Describes the technique of multi‐dimensional scaling (MDS) analysis and shows how it might be applied to these questions.
Construct and concurrent validity of three Protestant work ethic measures in an Arabian Gulf society
Authors: Abdalla Ikhlas A.H.
Published: July 2002

Discusses the data analysed in the present study which was collected from 284 Qatari men and women college students. Examines the internal reliability estimates, construct and concurrent validity of the Protestant ethic scale. Internal consistency estimates of reliability and the pattern of relationships among the scales yielded similar results to those reported in the Western culture. Shows that, the factor analysis yielded four interpretable factors for the Protestant ethic scale, two factors for the work ethic scale, two factors for the Protestant ethic attitudes and five factors for the total items of the three Protestant work ethic scales and the leisure ethic scale. Posits that, these results are generally consistent with previous research findings, and, similar to previous research findings, the mean scores of the three Protestant ethic scales were relatively higher than those generally reported in developed countries. Suggests that, the results show that the three Protestant work ethic scales are moderately valid and reliable instruments to use for studying Arabian Gulf students.
Promising themes, designs and critical success factors for international research in HRM
Authors: Hoogendoorn Jacob
Published: July 2002

This paper discusses the critical factors for the success of an international research project, some personal experiences of the author with his participation in two international projects, and some potential human resources management research themes which could be carried out using an international team.
Can we learn from Herodotus?
Authors: Sauquet Alfonso , Jacobs Gabriele
Published: July 2002

Assembling a group of researchers having different theoretical backgrounds, academic fields and cultural origins or nationalities is a complex matrix. This paper discusses the conditions and strategies that can make complex research groups work together in a productive way. The authors refer to the distinction between explaining and understanding as a useful illustration of the kinds of differences found within similar groups. Different basic purposes of international research projects are also taken into account. The authors also argue that developing a research instrument that produces data useful to the different theoretical frameworks might be a better procedure than coming to terms with complex issues such as whether paradigms are compatible or not. Finally, the authors discuss the kind of learning which can be extracted from the experience of working in an international research team.
Between market, bureaucracy and clan
Authors: Mayrhofer Wolfgang
Published: July 2002

The co‐ordination and control of international research networks require the use of various mechanisms in order to preserve the viability and research output of the networks. Like private and public organisations, research networks can utilize three basic modes, often termed market, bureaucracy and clan. This paper will use this framework and discuss the advantages and limits of each mechanism, using the practical experience of the Cranfield Network on European Human Resource Management (Cranet‐E), an international research network of 21 European and five non‐European countries. Special attention will be paid to the need of switching between the co‐ordination mechanisms and making parallel use of them in different areas and tasks of the network. Finally, practical recommendations will be developed that facilitate survival and high quality output in international research teams.
Effects of individual characteristics on police officers’ work‐related attitudes
Authors: Lim Vivien K.G. , Teo Thompson S.H.
Published: July 2002

This study examined the effects of police officers’ individual characteristics, namely, ethnicity, gender, locus of control and job tenure on their work‐related attitudes such as job satisfaction, organizational commitment, intention to quit and career plateau. Data were collected via a combination of questionnaire survey and focus‐group interviews. Results of this study suggest that ethnicity, job tenure and locus of control have significant effects on job satisfaction, organizational commitment, intention to quit and career plateau. Implications of findings are discussed.
The obscure object of demand in consultancy: a psychoanalytic perspective
Authors: Arnaud Gilles
Published: July 2002

Questions the circumstances under which consultants should consider the interpretation of unconscious material as part of their mission, and the forms that these interpretations should take. Following the approach taken by Abraham Zaleznik, suggests that it may be necessary to reflect upon the analysis of requests from clients for consultancy or for auditing. Seeks to review the issue of client‐request analysis from a psychoanalytic perspective and, in particular, from the angle of the tripartition of Lacanian analysis: that of need, demand and desire.
A radical scoring system for the European Foundation for Quality Management Business Excellence Model
Authors: Donnelly Mike
Published: July 2002

This paper reports on the application of Data Envelopment Analysis (DEA) to the classical scoring system of quality management assessments used in the European Foundation for Quality Management’s Business Excellence Model (EFQM‐BEM). Following a brief description of the way in which the DEA method of analysis can be applied, an illustrative example demonstrates the power of the approach in identifying meaningful exemplar organisations for each individual component element of the EFQM‐BEM. The method uses these exemplars to set realistic targets in each component which are currently being achieved by exemplar organisations. Preserving rank order, the DEA scoring system is a radical development of the original EFQM‐BEM system which overcomes the resistance to the standard component values often articulated by public and voluntary sector service providers in particular.
The financial effects of ISO 9000 registration for Danish companies
Authors: Häversjö Tord
Published: July 2002

This paper presents some of the most important findings of a study of the financial consequences of ISO 9000 registration for Danish companies, based on data from annual accounts available to the public. The purpose of the article is, firstly, to present the results from a survey of the conduct of all Danish registered companies in order to assess the financial effects of registration and, secondly, to discuss the findings in the light of previous research within the area.
The new PRC securities law: quality control on the securities market in China
Authors: Lau Alex K.L.
Published: July 2002

This paper provides an overview of the new Securities Law (“the Law”) of the People’s Republic of China, promulgated at the end of 1998. The analysis will be based on the objective of providing good quality control. The writer will ask whether the Law is sufficiently clear in setting up a securities law system in the PRC. The paper will conclude that the Law falls short of this goal by a considerable margin. This is mainly due to ambiguities in the Law. In addition, inherent characteristics of the PRC legal system also contribute towards this conclusion.
Generic audit of management systems: fundamentals
Authors: Karapetrovic Stanislav , Willborn Walter
Published: July 2002

As competition in the global economy grows, management systems are becoming increasingly complex and diverse. Management system audits, applied for the examination of system effectiveness and compliance with planned arrangements, seem to be following the same path. This paper addresses the fundamental models, concepts, principles and practices of management system auditing, with the objective of improving the consistency and effectiveness of audits across quality, environmental, financial, safety, maintenance and other auditing disciplines. The concept of a generic audit is introduced on the basis of the systems approach. Discipline‐specific audit definitions are analyzed, and a generic audit definition is depicted. Quality, environmental and accounting audit principles are compared, and a set of basic features of a generic audit is illustrated and discussed. Common audit practices are subsequently illustrated, followed by an outline of the structure and content of a generic audit guideline, together with the proposed two‐prong approach to the development of the generic audit.
Environmental cost accounting and auditing
Authors: Letmathe Peter , Doost Roger K.
Published: July 2002

An environmental cost accounting system is a flow‐ and decision‐oriented extension of traditional cost accounting systems. It is based on cause‐and‐effect analysis which helps to assign the costs of environmental impacts correctly to their perpetrators. This article attempts to demonstrate how to use an environmental cost accounting system for internal and external audits and performance improvements. The generated information is appropriate to see if objectives and targets are achieved. High amounts of environmental impacts point to inefficiencies in the production area. Their elimination can help accomplish both ecological and business goals of a company.
The importance of intellectual capital and its effect on performance measurement systems
Authors: Usoff Catherine A. , Thibodeau Jay C. , Burnaby Priscilla
Published: July 2002

The first objective of this paper is to provide evidence concerning the relationship between selected organizational characteristics and the perceived importance of intellectual capital. The second objective is to relate the relative importance of intellectual capital to characteristics of the organization’s performance measurement systems. Due to their in‐depth knowledge of their entities’ business operations, internal auditors are used to provide the data for this study. The results of a survey administered to 54 internal auditors indicate that the industry of a company is not related to that company’s attitude about intellectual capital. The size of the internal audit department is related to a company’s attitude about intellectual capital. Companies with larger internal audit departments believe that intellectual capital is very important. Finally, the evidence suggests that business performance measurement systems are being implemented to a larger extent at entities that place a greater emphasis on intellectual capital.
Re‐engineering recruitment to the accounting profession
Authors: Smith Malcolm , Graves Christopher
Published: July 2002

There can be few personnel techniques so lowly regarded as the recruitment interview. Yet we persevere with the use of the technique despite the overwhelming evidence of its deficiencies. The accountancy and auditing professions are as guilty as most in this regard, and suffer from rates of attrition and job turnover, which should be an embarrassment. But there are alternatives available, and this paper reports on the development of revolutionary techniques which might have a significant impact on recruitment to the accounting and auditing professions in the UK.
Auditing the indirect consequences of rework in construction: a case based approach
Authors: Love Peter E.D.
Published: July 2002

There is little known about the indirect consequences of rework in construction projects, especially the financial costs. Therefore, this paper uses examples from a case study to demonstrate the potential indirect consequences and costs that are associated with undertaking rework in building construction projects. A novel taxonomy for categorising the indirect consequences at an individual level, organisational level and project level is presented. Based on the findings from examples derived from the case study, it is suggested that the incidence of rework can have a multiplier effect of up to six times the actual (direct) cost of rectification. To reduce these costs it is concluded that design and construction organisations must improve their quality management systems by including a quality system for continuously auditing, analysing and presenting direct as well as indirect rework costs.
Local Area Networks:
Authors: Kinne Dan
Published: July 2002

Information systems auditors continue to encounter a proliferation of
technologies demanding their attention and expanding the scope of their
audit activities. The auditor faces the problem of management expecting
adequate audit coverage even though it is impossible to be an expert in
all technologies, and even though audit resources are not increasing at
the same rate as audit areas. The local area network (LAN) is an example
of just such a technology that manifests this three‐pronged problem. Few
auditors are technically equipped to audit this area comprehensively yet
these networks do pose risks and should be subject to audit. At the same
time, new and specialized audit resources, in many cases, are not
forthcoming. Discusses some basic aspects of LAN technology having audit
and control impact, internal control as it applies to LANs, and presents
ideas for auditing this area keeping in mind the realities of what is
possible and practical for the auditor. Does not aim to provide a
definitive audit approach, but puts forward ideas to stimulate and
assist information systems auditors in formulating their own specific
approach to LAN audits.
Implementing accounting education change
Authors: Steadman Mark E. , Green Ronald F.
Published: July 2002

Within most organizations, accounting has traditionally been a
stand‐alone discipline with little effort to integrate accountants into
the strategic aspects of management. Other functional areas within a
firm often view accountants as producers of dated and irrelevant
information. The accounting profession, in particular the education
sector, has recognized the increased importance of the field in the
management process. However, owing to the present structure of the
majority of accounting programmes, graduates in accounting are often not
prepared to assume a role in strategic decision making. Given this
deficiency, constructive changes are being made to the accounting
curricula. Discusses how these changes aid accountant graduates in
becoming part of the strategic alliance of the firm and helps managers
better to understand the changing role of accountants. There are lessons
to be learned for the internal auditing profession from this experience.
Recruiting college students for entry‐level positions
Authors: Campbell Jane E. , Sumners Glenn E.
Published: July 2002

Personnel inputs to the internal audit department are the primary
determinants of the quality of its performance. Increasingly,
organizations are recruiting entry‐level auditors directly from
university campuses. The characteristics of the university market
indicate that a structured interviewing approach will be more
cost‐efficient and effective in attracting the best students to the
profession and more specifically to individual organizations.
Accordingly, covers the entire spectrum of the recruiting process
including; planning, prescreening, selection of schools, selection of
recruiting personnel, interviewing, evaluation, post‐campus activities,
office visits and follow‐up.
Advising your clients about environmental accounting issues
Authors: Steadman Mark E. , Green Ronald F. , Zimmerer Thomas W.
Published: July 2002

Certified public accountants (CPAs) must advise their clients about
potential environmental problems and solutions. Only by doing this can
the long‐term survival and profitability of many clients be ensured.
Reports on a survey of 940 CPA firms which identified their inconsistent
attitudes to timing of disclosure, measurement issues and income
statement presentation. Inconsistent practices are mainly owing to lack
of authoritative support in the area. Recommends future actions and
suggests the CPA should be aware of three critical issues that can
adversely affect clients′ operations: valuation of the business,
acquisition and divestiture and access to capital. Discusses the CPA′s
role as external adviser.
An empirical analysis of fraud detection likelihood
Authors: Moyes Glen D. , Hasan Iftekhar
Published: July 2002

Investigates the relative importance of potential factors associated with the likelihood of detecting fraud during the audit of financial statements. Based on a survey of 357 auditors, reveals auditing experience of the auditor and prior success of auditing organization in detecting fraud are constantly significant variables in detecting fraud for each audit cycle and combined cycle estimates. Certified public accountant certification, peer review, and organizational size have impact only on certain specific audit cycles. This study surveyed two types of auditor: first, certified public accountants specialized in auditing publicly held corporations (external); and second, government entities, and internal auditors specialized in auditing publicly held corporations (internal). The respondent auditors evaluated the degree of effectiveness of 218 auditing techniques in detecting fraud. These techniques were associated with four different audit cycles: acquisition and payment, inventory and warehousing, payroll and personnel and sales and collection.
Internal audit reports: keeping them on target
Authors: Walker David
Published: July 2002

Poses the question: with the ever‐present pressure on internal audit to say what management wants to hear, how can auditors maintain the participative approach while ensuring that reports keep their essential features and achieve their purpose? Professional standards and practical observation assist in the process of matching tone to client. Outlines useful steps as: adequate client targeting and liaison; systematic follow‐up; appraisal of the wider readership and the use made of the report; appropriateness of presentation and of main components: introduction, management summary, recommendations, appendices; prioritizing action, while understanding the management predicament and the role of audit in system development; gaining senior audit back‐up; and reporting in the value added environment.
Auditor independence: an international perspective
Authors: Vanasco Rocco R.
Published: July 2002

Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor independence domestically and abroad. Focuses specifically on the role played by the American Institute of Certified Public Accountants, the Institute of Internal Auditors (IIA), the Securities and Exchange Commission and the US Government Accounting Office. Also looks at other professional associations in banking, industry, and manufacturing sectors dealing with sensitive issues of auditors′ involvement in such matters as management advisory services, operating responsibilities, outsourcing, opinion shopping, auditor rotation, and other conflicts of interest which may impair auditor independence.
Viewpoint: code of ethics or no code of ethics ‐ a university experience
Authors: Doost Roger K.
Published: July 2002

Focuses on Clemson University’s failed attempt to introduce a code of ethics. Looks at the flaws in the State’s Code of Ethics, and considers the limitations of such a code and the alienation which it can cause. Concludes that, rather than developing a new set of codes, greater emphasis should be placed on cultivating ethics awareness.
Internal audit under the socialist market economy system
Authors: Chuanbing Cai
Published: July 2002

Explains the importance of the socialist market economy to the prosperity of China. Hand‐in‐glove with this important development is the role of internal audit in facilitating and sustaining the changes that are necessary. Audit has the dual function of serving the entity and the wider needs of the state. This involves a more sophisticated internal audit approach. Describes the more complex techniques utilized as a consequence.
The developing trend and prospects of internal auditing
Authors: Guoming Bao
Published: July 2002

Discusses the origins of internal auditing in the rise of the joint stock company and its role in the Chinese socialist market economy. Outlines the economic benefits expected from modern enterprises and the invaluable contributions offered by internal audit to their success. Suggests a number of key areas in an enterprise where internal audit might be expected to probe. Expresses optimism about the prospects of internal audit development.
Transaction cost economics: a theory for internal audit?
Authors: Spraakman Gary
Published: July 2002

Compared to external audit, internal audit has been charged with having no theory to guide academic research and practice. Suggests that the claims that internal audit has no theory have overlooked the theory of transaction cost economics. A variation of agency theory, transaction cost economics provides a conceptual framework for internal audit. Explains the theory that transaction cost economics provides for internal audit, and tests the theory with an experiment involving the usefulness of internal audit findings for senior executives in government organizations.
The auditors’ review report
Authors: Hussey Roger , Woolfe Sarah
Published: July 2002

The interim report was introduced by the Stock Exchange in 1964 and, despite its importance, remains lightly regulated. Despite the lack of regulatory pressures there have been significant changes in practice and one has been the appearance of the auditors’ review report. Compares various features of the interim reports of 138 companies for 1992 and 1997. Demonstrates the changes which have taken place over that period and seeks to explain the variables which are most closely associated with the presence of an auditors’ review report. Finds that it is the larger companies which are most likely to publish an auditors’ review report. There is also evidence that the presence of auditor involvement is not associated with delay in the issue of interim reports, but is associated with the voluntary disclosure of additional information. Suggests that the practice of publishing an auditors’ review report is likely to increase and that it is appropriate for the Auditing Practices Board to issue relevant guidance on the subject.
The impact of emerging information technology on auditing
Authors: Rezaee Zabihollah , Reinstein Alan
Published: July 2002

As businesses increasingly use electronic data processing (EDP) techniques to process their accounting systems, auditors must gather critical information more efficiently. Such tools and techniques as electronic data interchange, the Internet and other modern technological subjects signal the end of the traditional audit. Technology has made inputting information for transactions and events more simple ‐ and evaluating the related controls and results more critical. Accumulating sufficient evidence needed to construct an informed decision means understanding where to look for that evidence, what control procedures to consider and how to evaluate those procedures. The purpose of this article is to draw attention to these issues and the recently issued SAS No. 80, which offers auditors guidance to accumulate sufficient evidence to audit their computerized clients. We also address some issues auditors may face in evaluating the security control in their clients’ businesses.
Auditors’ liability to third parties ‐ the door remains open
Authors: O′Leary Conor
Published: July 2002

This article examines the area of auditors’ liability to third parties. It commences by reviewing landmark historical cases, from Ultramares (USA 1931) to the most recent watershed case Caparo (UK 1990). Three subsequent Australian cases in the 1990s which yielded interesting judgements are then summarised. First in Re Lowe Lippmann Figdor & Franck (1992) it was held auditors did not owe a duty of care to a third party creditor, who had lent money to a client. In contrast, the Columbia Coffee (1993) case found an audit firm liable to a third party as the audit firm’s own audit manual included a statement acknowledging third party interest on occasion. In Esanda Finance v Peat Marwick Hungerfords (1997) the High Court of Australia ruled auditors did not owe a duty of care to a third party but demonstrated such a liability might exist if for example the audit firm knew a particular third party was to rely on their work in relation to a specific transaction. The article concludes by summarising factors necessary for a successful third party claim, based on the cases already discussed.
Auditing the cost‐effectiveness of radon mitigation in the workplace
Authors: Denman A.R. , Harris E.P. , Hermann M.R. , Phillips P.
Published: July 2002

Radon is a natural gas which can build up underneath buildings. The International Agency for Research on Cancer has found sufficient evidence to classify radon as harmful to humans. The National Radiological Protection Board (NRPB) has identified areas in the UK where radon levels are above average. Northamptonshire is one such area, where the NHS was required to set up a radon mitigation programme to reduce the potential health hazard to its 11,189 employees, employed in 82 separate sites. Calculates the dose saving achieved and the associated costs and attempts to derive a value for the cost‐effectiveness of the programme, compared to a programme recommended by the NRPB to reduce patient doses from dental X‐rays in the UK. Also examines recent domestic remediation initiatives investigated by researchers in Spain, the USA, Sweden and Canada. The methods used by Colgan and Gutiérrez (1996) to measure reductions in radon levels and to calculate associated annualised costs were used to analyse the results of the Northamptonshire NHS programme which produced an estimated cost of £680,000 per lung cancer saved. Reports on the costs and potential benefits delivered by the radon mitigation programme in Northamptonshire. Also discusses some of the wider policy implications for management, particularly in multi‐site public sector organisations where value for money in an environment of limited funding is an increasing pressure.
Cross‐sector working
Authors: McCartney Elspeth
Published: July 2002

Current policies and practices concerning speech and language therapy provision in schools are reviewed and issues which remain to be addressed are considered. A general move to cross‐sector approaches has resulted in a move to indirect therapy through assistants, and the effectiveness of this requires to be established. Funding streams for therapy differ across the UK, and despite extensive research and policy development remain somewhat unclear and vulnerable. The implications for policies on “joined up thinking” are considered.
We all need a good wife to support us
Authors: Dumelow Carol , Griffiths Sian
Published: July 2002

A survey of 890 appointment committee members undertaken in South
Thames (West) Regional Health Authority showed that women doctors are
less likely to apply for posts in hospital medicine, although if they do
apply they stand a better chance of getting appointed. Male respondents
perceived role conflict in combining professional and family demands,
child‐care arrangements and career breaks to be the main barriers facing
female hospital doctors. In contrast female doctors considered
organizational culture, career structure and working practices to be the
main barriers. Candidates, particularly female candidates, are still
being asked questions about their plans to have a family and ability to
combine family and professional demands. There is a need to ensure the
culture, attitudes and organizational practices within the medical
profession are changed if there is to be equity of opportunity and
effective use of resources in the future.
Citizens′ views on health care
Authors: Calnan Michael
Published: July 2002

Considers the importance and relevance of taking into account the
views of the public in the provision of health care. Identifies the
salient questions and explores some of the broader issues. Aims to
describe how far countries have been concerned to take into account
citizens′ views, the mechanisms and channels through which these views
are represented and their effectiveness for influencing decision making.
Developing a market orientation in the Health Service: a survey of acute NHS Trusts in Scotland
Authors: Laing Angus W. , Galbraith Archie
Published: July 2002

Argues that the introduction of the quasi market mechanism into the Health Service has required that managers within NHS trusts acquire new managerial skills relating to market operations and, more importantly, reorientate their organizations towards the marketplace. Examines the pattern of development which has occurred within acute trusts across Scotland in the past three years, and argues that managers in the majority of trusts have developed a remarkably robust and relevant conceptualization of the nature and application of marketing within the NHS, reflecting the difficulties managers have faced in selling the concept of marketing to a generally sceptical body of clinicians. Notes, in part owing to such professional scepticism, that the development of marketing as an implementable approach to operations has lagged significantly behind the managerial conceptualization, although this cannot be attributed solely to resistance from clinicians and other health care professionals. Rather, suggests that such limited progress in implementing a market orientation reflects a range of “structural” barriers, both within individual trusts and the specific market environment faced by trusts.
Incorporating psychometric measures in selecting and developing surgeons
Authors: Herman Gilligan J. , Treasure Tom , Watts Colin
Published: July 2002

Provides a review of the recent literature on the selection and development of surgical trainees and surgeons, and discusses findings on the validity of psychometric measures of ability and personality in such processes. Drawing on this body of research, outlines the pilot project recently completed by the authors at St George’s Hospital in London, which sought to test the appropriateness of incorporating psychometrics in supporting the career development of junior doctors applying for surgical training. The results of this pilot study tend to confirm those provided by similar research on surgeons, as well as other clinical groups ‐ that psychometric measures have a significant role to play in aiding the assessment and career development of doctors.
Health‐care professionals and management development
Authors: Loan‐Clarke John
Published: July 2002

Discusses the impact of a self‐governing hospital trust’s accredited management development programme designed for health‐care professionals responsible for managing natural clinical groups. The programme was a dual qualification: a level 5 national vocational qualification in management, and a diploma in management. Identifies key issues resulting from this type of programme. Discusses participants’ evaluation of the two different formats for management development. Highlights the reservations of health‐care professionals in respect of competence‐based management development, particularly regarding assessment of their work performance. Recognizes that when a group of senior health‐care professionals are involved in a long‐term in‐house management development programme, they may be perceived as a threat by senior management. Concludes that health‐care professionals will only engage proactively with management development activities which they perceive to have value for them.
Seven women GPs’ perceptions of their stresses and the impact of these on their private and professional lives
Authors: Myerson Sybil
Published: July 2002

Explores the stresses of seven women GPs and the impact of these on their work and home life. It is a qualitative study which uses a free flowing interview approach. The aim is to reflect the perceptions of these women GPs rather than the assumptions of the researcher. It is an in‐depth investigation which gives some insights into the lives of these women doctors working as general practitioners. It adds to the knowledge and understanding of the stresses of GPs in general and women GPs in particular.
Does medical audit lead to explicit standards?
Authors: Robinson Michael B. , Thompson Elizabeth M. , Black Nicholas A.
Published: July 2002

The setting of explicit standards against specific criteria is a recognized part of the medical audit cycle, but often in practice it has been neglected, implicit judgements being used instead. The conduct of a study to evaluate audit among physicians in four UK district general hospitals provided an opportunity to encourage the setting of explicit standards and observe the results. The subject chosen for audit by the participating physicians was the extent of use of intravenous thrombolysis in patients with suspected acute myocardial infarction (AMI). Standard setting was requested at initial peer review meetings held to review baseline results. This was followed up by a written request to lead consultants and subsequent telephone calls. Two out of the four participating hospitals set technical standards, which excluded patients with contra‐indications from the denominator. The other two hospitals set population standards as requested, one with considerable reluctance and scepticism. Each hospital set separate standards for definite AMIs and for probable AMIs. Six out of the eight standards set were achieved in at least one of four audits conducted in each hospital. Time trends were difficult to interpret because of small numbers. The amount of discussion between the lead consultant and colleagues about standards was highly variable, but there was no clear relationship between the process for agreeing standards in a particular hospital and subsequent attainment.
The development of clinical management at an NHS Trust hospital
Authors: Willcocks Stephen
Published: July 2002

The article examines and comments on the development of clinical management at an NHS hospital Trust. It utilises a qualitative case study methodology to collect data from key stakeholders at this Trust. The data suggest some of the reasons why doctors may be receptive or non‐receptive to the notion of clinical management. It recommends that attention is focused on the specialty context as a key factor in influencing the development of clinical management. It also suggests there may be other important factors, for example: training; the role of change agents; structure of clinical directorates; and individual factors such as cognition, attitudes and motivation.