bluuebunny/crossref_metadata_2025 huggingface dataset:
The Cpk index and its confidence intervals
Authors: Greenwich Michael , Nien Chen Hwa
Published: July 2002

Introduces a practical method of constructing confidence intervals for the Cpk index. Constructs these confidence intervals based on the asymptotic normality of estimators for the sub‐indices of the Cpk index. As a result, the underlying distribution of the quality characteristic of interest need not be normal nor be known. Explains these sub‐indices and the Cp index and presents numerical examples and results of simulation studies of the confidence intervals.
The distribution of the passage time in a two‐station reliable production line: an exact analytic solution
Authors: Genadis T.
Published: July 2002

Examines the distribution of the time spent by particular jobs in a two‐station reliable production line with a single machine at each station and FIFO queuing discipline. The processing times are assumed to follow the exponential distribution with different means. Develops an analytic model to determine the Laplace‐Stieltjes transform (LST) of the distribution function of the passage time in the system. Inversion of the LST gives the required distribution. Gives a counter‐example to demonstrate the method and its limitations.
The manufacturing TQM and service quality literatures: synergistic or conflicting paradigms?
Authors: Silvestro Rhian
Published: July 2002

Compares, contrasts and assimilates the contributions of the TQM manufacturing and service quality management literatures. A manufacturing model of TQM is proposed, and then developed and enhanced in the light of concepts, tools and techniques which have emerged from the service quality literature. Examination of the core TQM precepts in the light of the service literature highlights certain key asymmetries and differences between the manufacturing and service literatures on quality management, both being characterised by different strengths and weaknesses. While the manufacturing literature is practitioner oriented and highly evangelical and universally prescriptive in tone, the service quality management literature adopts a more measured and academically rigorous approach, although it is arguably less successful in generating practical solutions for management. While the service quality management literature has clearly been enriched and significantly influenced by the TQM manufacturing literature, it is now contributing to the conceptual development of the core precepts of TQM and nurturing a sensitivity to the contingencies which render their application appropriate. Indeed, as the performance characteristics of services increasingly contribute to the success of manufacturing organisations, the issue in future may well be the conceptual transferability of TQM from service to manufacturing.
Self‐assessment practices in Europe and Australia
Authors: van der Wiele Ton , Brown Alan
Published: July 2002

Based on two quality management self‐assessment survey projects conducted in Europe and Australia, the authors compare practices in these parts of the world. The main questions addressed are: why do organisations use self‐assessment?, how do they implement self‐assessment?, and what are the benefits which they obtain from it? Findings suggest companies in both regions differ slightly in how they implement self‐assessment. Both internal and external factors driving self‐assessment are identified, although in the case of Australia there are two different internal factors. One is related to rejuvenating flagging interest in TQM. Several approaches to self‐assessment are also identified including: assessor driven, management driven, employee driven and tools and techniques driven. Some variations between the two samples were identified here. Analysis of the links between success with self‐assessment and methods used suggested that a management driven approach which may be combined with a quality maturity matrix tended to work best.
The propagation of rework benchmark metrics for construction
Authors: Love P.E.D. , Smith J. , Li H.
Published: July 2002

Australian construction organisations have generally refrained from implementing quality management principles. As a result, little is known about the costs of poor quality and the impact it has on an organisation’s performance and competitiveness. With respect to rework, it is suggested that most organisations have learnt to accept it as part of their operations, inasmuch as they have not realised its true extent or its influence on their own and a project’s performance. This paper uses a case study approach to develop a series of benchmark metrics for the causes and costs of rework, which were derived from two construction projects that were procured by the same contractor using different procurement methods. From the findings a conceptual model for benchmarking and reducing rework throughout the quality‐chain is presented and discussed.
Quality management and its relationship with organizational context and design
Authors: Germain Richard , Spears Nancy
Published: July 2002

The research proposes a theory that organizational design mediates completely the effect of context on quality management. The results show that the greater the level of the organizational design variables (formalization, technocratic specialization, and strategic decentralization), the greater the level of quality management. The context variables of size, production technology (which varies from custom to flow production types), and product dynamism predict organizational design to varying extents. Statistical analysis shows that the indirect effect of size, production technology, and product dynamism on quality management are significant and positive. Direct effects of context on quality management were tested and found not to be significant. The conclusion is drawn that organizational design transmits the effect of context to quality management.
Implementation of ISO 9000 quality systems in Greek enterprises
Authors: Lipovatz D. , Stenos F. , Vaka A.
Published: July 2002

During the years 1995/96 a special survey was organised by the Chemical Engineering department of the NTUA (National Technical University of Athens) aiming at the examination of the conditions for the introduction of quality assurance systems (QAS) in Greek enterprises, the identification of the most important problems and the evaluation of the resulting benefits. Although the major motivating factor for companies to introduce QAS was market‐related, benefits experienced often refer to the improvement of internal organisational and communication procedures, whereas the main difficulties concern the change in the way of thinking and working. The impact of training on the employees’ motivation, on the difficulties experienced and on the negative reactions of the staff indicates its significant role for the proper implementation of the system.
A conceptual model for quality integrated management in small and medium size enterprises
Authors: Husband Stuart , Mandal Purnendu
Published: July 2002

In the literature, numerous quality models or approaches are suggested for small and medium size enterprises (SMEs), but there is little or no evidence to support the success or otherwise of these models as they apply to SMEs. The validity of quality methods in SMEs is central to growing debate amongst SME owners/operators/managers, quality professionals, SME customers and SME stakeholders. This paper uses this debate and the lack of conclusive evidence on the application of quality methods in SMEs to provide a conceptual model. A number of dimensions (core, structural, fundamental, sustainability, integrative and external dimensions) of SMEs are integrated to form the conceptual model. Through this model, the validity of quality methods can be tested and meaningful interpretations of the application of quality methods can be used by all interest groups – such as SME owners/ operators/managers, quality professionals and other SME stakeholders.
A study of the relationship between quality management practices and performance in small businesses
Authors: Anderson Mary , Sohal Amrik S.
Published: July 2002

A considerable amount of resources are being deployed by organisations of all sizes and types towards implementing Total Quality Management and other improvement strategies. However, little is known about the impact these practices are having on organisational performance, particularly for small‐ and medium‐sized businesses. This paper examines the relationship between quality management practices and performance in small businesses. Over the past decade a number of empirical studies has been conducted that examine the link between quality management practices and organisational performance; however, most of these have focused on larger organisations. This study uses data collected from 62 small business in Australia and uses the Australian Quality Awards framework to determine the link between quality management practices and business performance.
Spirituality and leadership praxis
Authors: Korac‐Kakabadse Nada , Kouzmin Alexander , Kakabadse Andrew
Published: July 2002

Spirituality is a long‐neglected dimension in the leadership issue as it is in the psychological contract implicit in work organizations. Traditionally rooted in religion, there are wider spiritualities that the organizational actor can draw upon and a burgeoning literature on personal meaning and transformative leadership. This paper reviews leadership praxis from the frames of wider spiritualities, links spirituality search with contemporary managerialist practices and surveys the breadth of, and commonalities within, varied philosophic positions with regard to the spiritual search.
Fitness and leadership: is there a relationship?
Authors: McDowell‐Larsen Sharon L. , Kearney Leigh , Campbell David
Published: July 2002

The purpose of this research was to determine how regular exercise impacted leadership scores on two multi‐rater leadership assessment instruments – the Executive Success Profile® (ESP), and the Campbell Leadership IndexTM (CLI). Since 1997, data have been collected from over 600 senior‐level executives attending Leadership at the Peak, a five‐day course at the Center for Creative Leadership. Prior to attending, the participants completed a health and physical activity questionnaire that included questions about their exercise, dietary and smoking habits and assessment data were collected from both the participants and their observers. After they arrived at the program, fitness professionals collected additional data including percent body fat, blood‐pressure and exercise routine. The health data were compared with the results of the ESP and CLI. These instruments required a self‐assessment of performance on various leadership indices along with parallel ratings by an observer group of bosses, subordinates and peers. The results indicated that the observers rated exercisers significantly higher than the non‐exercisers on many of the ESP and CLI scales. The weighted averages of all the scales for both instruments were also significantly higher for the exercisers. Further, the bosses also rated smokers lower on 14 out of 22 ESP scales compared with those who had never smoked. Overall, these data indicate that engaging in regular exercise is positively correlated with how others rated executives on various leadership indices.
“What′s Equal Opportunities, Dear?”
Authors: Jackson Gill
Published: July 2002

Analyses models of integrating equal opportunities into the organization
in the context of operant conditioning. Considers reinforcers and
punishers specifically with reference to aspects of equal opportunities
practice, e.g. harassment, language. Argues that organizations which
seem only to implement the law are following poor behavioural
programmes, and there will be negative effects. Those who seek a more
positive approach based on reinforcing desirable practice will achieve
more positive and sustaining outcomes. A shift from equal treatment to
the valuing of diversity is also argued for, again based on a
consideration of behavioural principles. This requires a reappraisal of
what is valued within the organization. Focuses on the feelings
engendered by the behaviour of service providers, and provides a
framework which can usefully be employed by staff when considering their
own practice in the context of equal opportunities.
Improving Productivity through Measuring Personal Preferences
Authors: Kable J.C.
Published: July 2002

Outlines a methodology of measuring personal preferences to improve
productivity. Quantitative (QN) and qualitative (QL) preferences are two
dimensions providing a unique frame of reference through which we can
make up our minds about all manner of things – careers, lifestyles,
partners, social activities, and many others.
A Reconceptualization and Analysis of Organizational Culture
Authors: Bolon Douglas S. , Bolon Donald S.
Published: July 2002

The monolithic and integrative conceptualization of organizational
culture is not inherently wrong, but presents a rather limited and
simplified version of the dynamics and attributes of culture. The
concept of organizational culture can be dismantled to reflect the
underlying group cultures. Our understanding of organizational culture
in its current, unitary sense may be enhanced by paying attention to its
multiple group cultural components. While a single organizational
culture can be identified, it generally represents only a small portion
of the total cultural environment which is present within the
organization. An idiocultural perspective will bring future cultural
studies more in line with organizational reality.
Perceptions and Attitudes of Salespeople towards the Overall Sales Job
and the Work Itself
Authors: Simintiras A.C. , Lancaster G.A. , Cadogan J.W.
Published: July 2002

Examines salespeople′s attitudes towards specific sales tasks and
work‐related aspects; anticipated fulfilment or non‐fulfilment to
various organizational outcomes; and self‐perceived emotional and
performance‐related outcomes at the workplace. Suggests that there is a
relationship between anticipated (non)‐fulfilment and perceived levels
of job (dis)satisfaction, motivation and performance. Opportunities for
creating a highly satisfied salesforce depend mostly on the managerial
effectiveness in bridging the gap between salespeople′s preferred and
anticipated outcomes.
Moving a business forward through team learning
Authors: McKenna Stephen D.
Published: July 2002

Investigates why team learning is important in driving a business
forward by outlining work with a top team in a manufacturing plant of a
telecommunications company. Outlines the issues confronted by the
managers and identifies a range of relationship issues which relate to
structural and behavioural factors. Suggests that for the top team to
regain control of their plant they need to rethink how they behave with
one another in order to build success in the future. Accepting personal
responsibility is the key to organizational change and development.
Action science and organizational learning
Authors: Argyris Chris
Published: July 2002

Describes how individuals hold theories which govern their actions
and how these theories unintentionally create organizational defensive
routines and inhibit learning. Presents an action science approach
whereby consultant researchers can help individuals see their
taken‐for‐granted theories, test them and then redesign their action in
the light of their learning.
Dialogue with the client system: use of the “working
note” in organizational consultancy
Authors: Miller Eric
Published: July 2002

Reflects how relatively little has been written about the
“working note” as a tool of consultants involved in
organizational change. Shows how such notes are used to feed back
preliminary findings and working hypotheses as a basis for dialogue with
and within the client system. Grounds their use in the action research
and psychodynamic approach of The Tavistock Institute. Compares the
practice with that of the formal report of the “expert”
consultant, showing how the working note engages the client more
actively in diagnosis and in design of changes, often surfacing
underlying resistances which can be worked at ahead of implementation,
and also promoting a culture of dialogue more widely within the client
system.
Entrepreneurial activities in Europe‐oriented institutions
Authors: Hisrich Robert D. , O’Cinneide Barra
Published: July 2002

Since 1980, there has been an increasing interest in the area of innovation, entrepreneurship and economic development. While the role of educational institutions in the entrepreneurship/new venture creation process has been recognized, little research has been done, particularly outside the US, to identify the type and extent of involvement in this area by these institutions. Looks at the activities of European third‐level educational institutions in Western Europe, Sweden, Finland, Eastern and Central Europe, and some of the Republics of the former USSR. Universities in these geographic areas were surveyed regarding the extent (if any) of their activities in four primary areas of entrepreneurship: educational programmes; training programmes; research; and enterprise formation. There were 109 of the 227 institutions from 23 countries which responded ‐ a 48 per cent response rate. Institutions were more inclined to be involved in research than education, training and actual venture creation.
Behaviour in teams: exploring occupational and gender differences
Authors: Balderson Susan J. , Broderick Amanda J.
Published: July 2002

Research was carried out with 185 respondents (general managers and senior doctors) who had completed the Belbin Team Role Self Perception Inventory. The purpose was to determine any differences in perceived team‐role behaviour which might be associated with occupation and gender. The research found that two team‐role clusters emerged, with doctors significantly more likely to fall into one and managers significantly more likely to fall into the other. Doctors were more often associated with roles focused on the team and achievement of the task, while managers were more often associated with leadership roles and an external focus. The research also found significant differences between men and women on two of the team‐role types, women showing preference for the more intellectual roles within teams.
Consultant and client ‐ working together?
Authors: Fullerton Johanna , West Michael A.
Published: July 2002

Examines both consultant and client perceptions of the consulting relationship, focusing on internal process consultants and a sample of their clients. Employs a procedure based on repertory grid technique to elicit dimensions of client‐consultant relationships from 22 consultants and 16 of their clients within a major UK company. Develops a questionnaire in order to determine the importance and frequency of these dimensions, and also to investigate any perceived differences between the views of clients and consultants. Dimensions fell within four broad categories: clients’ skills and behaviours; consultants’ skills and behaviours; contract details or the logistics of the project; and dimensions focusing specifically on the client‐consultant relationship. Clients focused particularly on the contract details, placing less emphasis on the importance of either their own skills and behaviours or the relationship they formed with the consultant. Consultants, on the other hand, viewed relationship building as most important. Makes recommendations for establishing and enhancing client‐consultant relationships.
Self performance appraisal vs direct‐manager appraisal: A case of congruence
Authors: Baruch Yehuda
Published: July 2002

Outlines possibilities for the use of self‐appraisal as a valuable source of information and as a feedback tool. Reports the results of two studies, in the UK and Israel, which indicate a considerable match between self performance and direct‐manager appraisal. These findings are contrary to the results of most previous work in this area. Correlations identified between manager and self appraisal in the two studies were 0.73 and 0.81 respectively. Discusses the specific conditions which allow for such a match, and gender differences in the results.
Self‐development in a business organization
Authors: Stickland Rob
Published: July 2002

Maintains that the world of financial services is, perhaps, one of the sectors most radically affected by contemporary economic factors. Describes how a self‐development programme was introduced to one financial services institution in the wake of organizational turbulence initiated by takeover and a new strategic plan. Reveals that, although people found personal benefit from the programme, it became clear that lack of adequate organizational support systems left people feeling blocked in their career development within the company. From evaluation of questionnaire comments taken from a sample of staff attending workshops, throws light on organizational shortcomings and leads to clear indications of ways in which employees might be encouraged to adopt self‐management in their careers.
Unbinding rationality: a single‐union agreement for contractors at a UK oil refinery
Authors: Ritson Neil
Published: July 2002

Aims to determine why, in this “critical case”, a single‐union agreement was implemented in a top‐down manner, affected only contractors and was unique. Reports on in‐depth interviews of a representative sample of 20 managers, contractors, trade union officials and industry body representatives to triangulate archival data supplied by the refinery. Environmental changes were similar for all UK refineries. The implementation of a single‐union agreement is the result of a number of these but, crucially, new appointments in the case study refinery served to break with tradition. Suggests, however, that management does not always perceive itself to be a powerful agency; rather, it seems to need to proceed carefully and rationally in order to establish its own legitimacy to its peer group and within its own executive group to maintain its credibility as professional. States that this was an uncertain and risky venture, especially for a bureaucratic major oil company sensitive to public opinion.
Objective versus projective measurement of need for achievement: the relation between TAT and CMPS
Authors: Hansemark Ove C.
Published: July 2002

In entrepreneurship research, self‐reporting using questionnaires is often used as a replacement for the projective test, the thematic apperception test (TAT). Posits that this study is to examine whether an objective test, Cezarec‐Marks personal scheme (CMPS) can be used as a replacement measure for TAT. States that the subjects in the investigation are people in higher education; two measures of the same individuals, over a period of seven months, were carried out, the average age at the first test was 21.3 years, and an analysis of correlation shows no correlation (r(t1) = 0.0556, n = 89, r(t)2 = 0.0733, n = 71) between need for achievement with TAT and need for achievement with CMPS. Confirms the findings of the study that the hypothesis of TAT cannot be replaced by CMPS.
Management of change: technological developments and human resource issues in the information sector
Authors: Farrow Janet
Published: July 2002

Considers the changes taking place in the information and library sector ‐ changes which are due, in the main, to fast developing technologies and the resulting information explosion. Traditional skills and methods of working are coming under increasing pressure and are no longer sufficient. Assesses the impact of these information technology changes on information staff, who are having to extend their traditional skills and develop new expertise. Considers staff management issues, especially resistance to change, and the effect of training and communication programmes. Concludes that maintaining the balance between technology and individual needs is the key to success.
Crisis management ‐ public relations
Authors: Ashcroft Linda S.
Published: July 2002

Considers management of information and effective communication at times of crisis. Examines recent crises to illustrate how and why poor management of information and communication has had disastrous effects. Discusses basic rules together with preparation and training for crisis management, including a crisis checklist, phone lines, spokespersons, conveying the message and training support staff. Comments on the need for the establishment of house rules to avoid problems. Discusses interpretations of “off the record” and how problems can arise from differing interpretations. Establishes the value of simultaneous communication to all audiences.
The right answer to the right question
Authors: Chandler Helen E.
Published: July 2002

Suggests that research has identified psychological barriers between information professionals and enquirers, and emphasized the need for training institutions to include courses on interpersonal relations, non‐verbal behaviour and counselling skills. Describes student experience in the module “The information enquiry process” at Liverpool John Moores University (LJMU). Identifies and discusses a number of significant factors which interrelate in providing an effective information enquiry service. During their period of professional work experience prior to the module, LJMU students are encouraged to note details of the broader environment, non‐verbal behaviour, aspects of professional competence and methods of evaluation which relate to customer service and customer satisfaction in the enquiry process. These broad issues provide the academic framework of the module in which practical problems are addressed in video‐recorded workshops.
The academic international research team
Authors: Milliman John , Von Glinow Mary Ann
Published: July 2002

The number of academic international research teams (AIRTs) is rapidly increasing. While AIRTs are essential to addressing complex international research issues they can also often involve a large number of challenging issues. Like corporate international teams, AIRTs must face the challenge of cross‐national differences including large distances, multiple languages, and numerous cultural values. In addition, they must deal with a number of unique issues involving the abstract nature of an intellectual endeavor, differences in academic career motivations and discipline fields, and the necessity of often completing projects on scarce resources. This manuscript reviews five articles which tackle the complexity of AIRTs. In doing so we seek to bring out the most interesting observations as well as the most important recommendations for how to tackle these challenges in future AIRTs.
An integrating perspective on interdisciplinary, cross‐cultural research
Authors: Butler Mark C.
Published: July 2002

Interest in methods, processes and problems associated with conducting interdisciplinary, cross‐cultural research in team‐based settings has increased dramatically in recent years. The purpose of this paper is to provide an overview of six different viewpoints regarding identifying and managing problems inherent to the successful creation of intellectual, internationally based joint ventures. Following a detailed description of each article, integrative conclusions are presented.
A change in the outlook for psychology in management – From skill‐building to personal development
Authors: Lee Karen E.
Published: July 2002

Despite extensive research into psychologically‐based issues in the workplace, in practice there remain a confusion and lack of knowledge about psychology and psychological issues in manager/organisation development. This article explores areas in which psychological processes affect the day‐to‐day lives of people in organisations, such as the use of psychological knowledge to understand and deal with people issues in the workplace, manager development as psychological development, creating a psychologically healthy work environment, and finally, exploration of a psychological process that is associated with personal/professional change and development. It is proposed that the psychodynamic process of mirroring as an essential component in children’s personality development remains essential in the maintenance and development of an adult’s identity. While this process occurs naturally, it can be acknowledged and used by organisations in a conscious way to provide developmental experiences and opportunities for their employees.
The ethics of final year accountancy students: an international comparison
Authors: O’Leary Conor , Cotter Derry
Published: July 2002

Ethical behaviour is a critical component of the accountancy/auditing profession. This study examines ethical attitudes of final year accountancy students in Ireland and Australia. Students were surveyed as to whether they would accept a bribe and/or cheat in an exam. Their attitudes towards whistleblowing – if they became aware of improprieties such as bribery and cheating – were also reviewed. Of the students, 58 per cent of Irish and 23 per cent of Australian appeared willing to participate in fraud. These percentages plummeted when the risk of being caught was introduced. Males appeared between two and four times more likely than females to act unethically. A total of 56 per cent of Irish and 28 per cent of Australians appeared willing to cheat in an exam with the difference between male and female students being significantly reduced. Again the risk of being caught drastically reduced these figures. Just greater than 50 per cent of Australian and just under 50 per cent of Irish students appeared willing to be whistleblowers. It appears as if educators still have a long way to go as regards providing effective ethical education for trainee accountants/auditors.
Using a computerised case study to teach computer auditing: the reasons, the approach and the student response
Authors: Davies Marlene
Published: July 2002

Stemming from the need to develop a teaching programme for the delivery of computer auditing/computerised system audit that involved a more hands‐on approach, this research describes the identification and creation of a case study, workbook and a spreadsheet of source data for students. Results indicate that students prefer using the computer‐based case study to learn practical auditing techniques.
Management accountants express a desire for change in the functioning of internal auditing
Authors: Flesher Dale L. , Zanzig Jeffrey S.
Published: July 2002

This paper outlines the results of a survey designed to compare the opinions of internal auditors to one class of audit customers – namely management accountants. To function effectively, internal auditors and the customers of audit services should possess a similar understanding of what makes internal auditing a value‐added activity. Failure to reach this understanding could result in the perception that internal audit is simply an obstacle to achieving production objectives. This can result in underutilized audit services and ignored audit recommendations. Fortunately, internal auditors and management accountants have similar views, but there are a few areas of difference that should be addressed by internal auditors.
Audit committees, Cadbury Code and audit fees: an empirical analysis of UK companies
Authors: Goddard Andrew R. , Masters Carol
Published: July 2002

Audit committees have become more important and prevalent in recent years but there is a relative paucity of empirical research concerning their value. This paper contributes to this research by reporting an analysis of the relationship between the size of the audit fee and the existence of an audit committee. The analysis builds on previous research in this area in several ways. First, it uses more recent data than previous research which may have been influenced by transitional problems. The data in this paper were collected from financial reports for the years ending in 1994 and 1995. Second, it investigates the effect on audit fees of audit committee adherence to the Cadbury Committee Report recommendations of 1992. Finally, the analysis is set within a theoretical framework developed from agency theory. The results suggest that audit committees have been through a transitional phase comprising changes to the general audit environment and a learning phase for the establishment and operation of committees. By 1995 there is no evidence that audit committees, whether adhering to the Cadbury Code or not, have any overall effect on audit fees. The only effect found was a reduction in fees due to improved internal controls in the presence of auditee complexity. There was evidence that size was the main determinant of the presence of an audit committee.
Strategy in turbulent times
Authors: Xavier Fernando B. , Hunt Robert A.
Published: July 2002

This paper revisits a typical bricks and mortar company that had successfully applied strategy development and deployment methodologies such as Hoshin and QFD to their transformation process. With the explosive growth of the Internet, and the increasingly turbulent economic environment, the viability of current business models is threatened. In the process, it is calling into question the methodologies that worked so well in the past when long‐cycle environments prevailed. This paper explores the impact of this on a company’s strategic process and concludes with the hypothesis that a robust strategic process is needed now more than ever and that this should ride over the top of the turbulence. It also identifies where some traditional tools and methodologies may evolve to be effective in the new economy.
The impact of social responsibility on business performance
Authors: Zairi Mohamed , Peters John
Published: July 2002

This paper presents social responsibility of business organisations not as a “nice to do” gesture but rather as a critical driver of corporate performance. The paper proposes a perspective on how social responsibility is currently perceived by the global business community, how it is defined and measured. The paper then analyses critical factors of success in making social aspects count (such as community focus, stances on safety and the environment, external activities, etc.) using best practice examples.
Employee empowerment – a UK survey of trends and best practices
Authors: Jarrar Yasar F. , Zairi Mohamed
Published: July 2002

It is becoming increasingly clear that the engine for organisational development is not analysts, but managers and people who do the work. Without altering human knowledge, skills, and behaviour, change in technology, processes, and structures is unlikely to yield long‐term benefits. Managing business productivity has essentially become synonymous with managing change effectively. To manage change, companies must not only determine what to do and how to do it, they also need to be concerned with how employees will react to it. In this respect, the role of human resource management (HRM) is moving from the traditional command and control approach to a more strategic one, and studies have highlighted “employee empowerment” as one of its critical success elements. Introduces a study that aimed at identifying the current trends and best practices in employee empowerment by analysing case studies of pioneering organisations and validating the findings through a survey of leading UK organisations. Presents the findings of this survey and provides comments and a conclusion about the future directions in “empowerment”.
Third Party Liability
Authors: Cooper Barry J. , Ling Barkoczy Mei
Published: July 2002

The expectations of users of financial statements have risen in recent years and this phenomenon has impacted directly on auditors who are now becoming increasingly prone to third party action. The duty of care expected of an auditor has been established for some time and has been refined by a number of judgments over the years. In respect of possible third party liability, the concepts of special relationship, proximity and reasonable foreseeability have been examined by the courts through various cases. Despite the principles established in the widely reported British Caparo case, recent legal developments in Australia have cast doubt on its significance in protecting auditors from third party action. The potential for third party liability is an issue that will remain a continuing concern for auditors in the foreseeable future.
Total quality management and the internal audit: empirical evidence
Authors: Hawkes Lindsay C. , Adams Michael B.
Published: July 2002

Argues that total quality management (TQM), with its emphasis on
people empowerment, is incompatible with financial– and
compliance‐based internal auditing. Examines the implications of TQM for
internal auditors in New Zealand manufacturing companies. The empirical
evidence suggests that one‐third of the companies examined do not have
an internal auditing function. Nevertheless, in firms that do have an
internal audit function, internal auditors make an important
contribution to TQM. Internal auditors in these companies participate
fully in quality programmes and they are less likely to be concerned
purely with the propriety of financial systems. Arguably, this change in
focus will have major implications for the future training and education
of internal auditors. Concludes that unless the internal audit function
responds proactively to the challenges of TQM, firms may look to other
agencies to perform quality systems reviews.
The impact of uncertainty and monitoring by the board of directors
on incentive system design
Authors: Munter Paul , Kren Leslie
Published: July 2002

Executive compensation and incentive packages have received a great
deal of attention recently in the professional business literature as
well as from the accounting standard setters. Examines the design of
compensation systems. Suggests that environmental uncertainty and
monitoring by the board of directors are both negatively related to the
use of outcomebased compensation systems and that additionally, since
this topic has both management accounting as well as financial
accounting implications, it may provide a more comprehensive framework
for investigating control system designs.
The evaluation and audit of management information systems
Authors: Collier Paul , Dixon Rob
Published: July 2002

Explores recent developments in MIS, discusses the literature
relating to evaluation of MIS, and produces a list of possible
objectives and key questions to assist in the evaluation and audit of
MIS. Focuses on audit objectives relevant to assessing an MIS. Aims to
stimulate debate among internal audit professionals on the audit of MIS,
in the hope that the involvement of internal auditors in this area will
lead to the bridging of the gap between what users want from systems and
what information systems designers think are user requirements.
Corporate governance and accountability for environmental concerns
Authors: Rezaee Zabihollah , Szendi Joseph Z. , Aggarwal Rajesh
Published: July 2002

Environmental costs and obligations are significantly growing and
will continue to grow as our society becomes more environmentally
conscious and environmental regulations increase. Examines the
significance of environmental outlays, discusses existing governmental
regulations and accounting standards pertaining to environmental
concerns, investigates the current accounting practices of environmental
costs and obligations, and makes recommendations for proper measurement,
recognition and disclosure of environmental outlays. Examines annual
reports of the studied companies and reveals inconsistencies in
accounting practices for measurement, recognition and disclosures of
environmental outlays. Suggests these inconsistencies are primarily due
to lack of sufficient and uniform authoritative accounting standards and
ever‐changing public policy and regulatory standards. Indicates that
society will benefit from uniform and specified accounting standards for
environmental reporting in protecting organizations′ financial health.
Improving the quality of internal audit functions through total quality management
Authors: Rezaee Zabihollah
Published: July 2002

In today’s fast‐paced and ever‐changing audit environment, an improved quality of the internal audit function is essential to the success of internal auditors. Suggests total quality management (TQM) as a means of achieving continuous quality improvements in internal audit functions. Proposes primarily to: examine TQM principles and their relevance for internal audit functions; and discuss the benefits of proper implementation of TQM techniques and tools for internal auditing departments, internal auditors, and their organization. The TQM principles discussed should be useful for internal audit departments striving for continuous improvement of the quality of their services.
Internal audit in charities: a revolution still awaited
Authors: Palmer Paul
Published: July 2002

Charities are now big business in the UK, responsible for delivering major welfare services. The regulatory structure has been improved and a new radical accounting standard has been introduced. Little research, however, has occurred on the number of large charities that have internal audit and how such functions operate. Makes an extensive review of the literature and also reviews two major studies in this area in 1987 and 1991. Asks how representative are their findings in 1995? Makes a report on recent qualitative research reviewing these reports. Concludes that internal auditing will not be more widespread in larger charities unless an expectations gap is overcome and an educational initiative coupled with recommendations from the regulator is made.
Internal auditors and the cognitive interview
Authors: Foster Sheila D. , Moody Janette W.
Published: July 2002

Suggests that training in interview skills for accounting students should focus on specific techniques which produce measurable results. One such technique that has been tested in the development of expert systems is the cognitive interview. Based on five principles of memory retrieval (context reinstatement, focused retrieval, extensive retrieval, varied retrieval, and multiple representations), the cognitive interview provides a theoretically‐grounded technique for improving the quality and quantity of information retrieved from client interviews. Explores the applicability of the cognitive interview to the auditor‐client interaction.
Development trends and future prospects of internal audit
Authors: Xiangdong Wang
Published: July 2002

Provides an historical introduction to how internal audit took off in China. Acquaints us with the fascinating three theoretical models of the national role of internal audit: the theory of two legs, the theory of two wings and the theory of supplement. Details the roles that internal audit may perform and ends with a prophetic forecast of the likely direction and development of internal audit into the new millennium.
Current status of accountant liability: audit practice impact
Authors: Colley Ron , Mulekar Madhuri S. , Segal Mark A. , Volkan Ara G. , Coarsey Richard
Published: July 2002

Examines the impact of developments in accountant liability on audit practice. Focuses on analysis of the impact of legal liability on different size accounting firms (classified by revenue generated) with respect to number and professional characteristics of audit personnel, form of practice, audit policies, categories of clientele, and the importance of client characteristics relevant to acceptance of engagements. Contributes to the literature by empirically addressing issues concerning accountant liability previously addressed theoretically and anecdotally. Results of the study show a slight reduction in the average number of audit personnel. In addition, results reveal that significant importance is placed on the client’s reputation for integrity, financial strength, the internal control system, and industry as factors influencing willingness to accept an engagement. Support is found for the emergence of greater concentration in the audit field, along with increases in audit fees and costs. While all audit firms (with the exception of medium‐size audit firms in two client categories) are less willing to accept audit clients, firms with smaller audit practices appear least inclined to accept audit engagements.
Auditing income tax self‐assessment: the hidden cost of compliance
Authors: Turner John L. , Smith Malcolm , Gurd Bruce
Published: July 2002

Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance costs have also been found to be capricious in their incidence and generally highly regressive. On the other hand, for some taxes (eg. Employer PAYE deductions), much of the research shows that larger firms derive a net economic benefit from enhanced cash flows. There is also perceived to be a fair correlation between high compliance costs and high non‐compliance. These findings and perceptions have led to government pressure in most developed countries to reduce compliance costs. This paper explores the likely impact of compliance costs in the UK as income tax self‐assessment is introduced, leaning on evidence from Australia, where self‐assessment is the standard.
Mentoring among management advisory services professionals: an adaptive mechanism to cope with rapid corporate change
Authors: Rigsby John T. , Siegel Philip H. , Spiceland J. David
Published: July 2002

The purpose of this study is to examine mentoring as an important resource in coping with rapid organizational change during the merger of two international accounting firms. Shortly after their merger, 28 pairs of management advisory services (MAS) professionals, i.e., protégés and their mentors, within the two merged firms were interviewed concerning the role mentoring played as an adaptive mechanism in dealing with changes caused by the merger. Both firms examined in the study used a formal mentoring system. In the study, we examined three broad areas. First, whether or not there had been a shift in the type of mentoring relationships from career development to the psycho‐social function in order to deal with the emotional trauma and stress of changes created by the merger, and how extensive this shift had been across the different levels of the merged firm. Second, what the emphasis was between the informal mentoring and formal mentoring within the merged firm, and how useful the participants found the two in dealing with the higher level of uncertainty in the work environment. In addition, a third research area emerged during the interview process. Differences in the communication structure of the two former firms appeared to be related to how well the participants were able to deal with changes caused by the merger and to affect the type of mentoring relationships they preferred.
Control, accounting and value‐for‐money implications of utility regulation: a literature review
Authors: Cooper Stuart
Published: July 2002

This paper reviews and evaluates the literature concerning the privatisation and regulation of the utility industries in the UK. The economic theories behind and political reasons for the programme are considered to give the reader an appreciation of the environment from which these organisations were born and the implications for their continued existence. Once this has been established the paper then considers the role that accounting has played and will continue to play in these industries. This includes consideration of the technical questions which these new organisations are asking and also the role that accounting has in the organisational structure and culture. It draws as a conclusion that these recently privatised industries provide a unique and rich source for further accounting research.