bluuebunny/crossref_metadata_2025 huggingface dataset:
A preliminary study of kiasu behaviour ‐ is it unique to Singapore?
Authors: Ho Janice T.S. , Ang C.E. , Loh Joanne , Ng Irene
Published: July 2002

Kiasuism (from the adjective, kiasu; meaning “the fear of losing out”) is a much talked‐about topic in Singapore. This study seeks to assess the situation in Singapore and in a major city in Australia, define this cultural concept and explore the possible repercussions on society. Data collected from undergraduates in Singapore and Australia by using a questionnaire survey were analysed using statistical techniques such as multiple regression analysis and t‐tests of sample means. Qualitative methods such as content analyses and critical incident technique for instrument development were also employed. The study consisted of two phases: a phase one pilot study and a phase two questionnaire designed to determine the degree of kiasuism in the two samples and its effect on general wellbeing, academic performance and satisfaction with performance. Results indicated that kiasuism is not unique to Singapore, and may well be a behaviour exhibited by people around the world.
Total relationship management (TRM) and total quality management (TQM)
Authors: Zineldin Mosad
Published: July 2002

Companies operate and compete in a highly and aggressive global climate. This climate has led to an increased emphasis on quality. TQM focuses on the integration and co‐ordination, as well as on the continuous improvement of all activities and processes. Total relationship management (TRM) is a very recent marketing strategy and philosophy. It focuses on and is concerned with all integrated internal and external activities within and between organizations. TQM in marketing can have a major impact upon an organization by improving customer relationships and satisfaction, reducing marketing expenses, increasing sales as well as providing a competitive edge. This paper, is a theoretical and conceptual one, provides marketing and management implications on how to integrate TQM and TRM in order to achieve better quality of the relationships, product/service and the process. The aim of this paper is to shed light on how these approaches, i.e. TRM and TQM, can be integrated, and to suggest how the work on TQM can add impetus to successful TRM. First, the definition and the main philosophy behind TRM are discussed. The common grounds of TQM and TRM are identified. Then some TQM tools are suggested to be used by TRM approach to improve its functions.
Corporate social performance reporting in Bangladesh
Authors: Imam Shahed
Published: July 2002

Corporate Social Reporting (CSR) assumes that the companies are socially conscious to discharge their social obligations for the well being of the society. Now business enterprises are under pressure from stakeholders to report to them, as to what extent they have been successful in protecting their interests. Thus, it is essential for them to adopt social accounting practices and report to interested parties as to what extent they have discharged the social responsibilities delegated to them. This study reveals that most of the listed companies in Bangladesh did not provide any information regarding the environment, human resources, community, and consumers in 1996‐97. Though some progressive companies disclosed some information, that information was not at all adequate in discharging social responsibilities. All the information provided by these companies was qualitative in nature and the disclosure level was very poor.
Learning function and small business growth
Authors: Zhang Yuli
Published: July 2002

Small businesses pay more attention to the ability to maintain the long‐term survival of the company because of the high bankruptcy rate in this sector of the economy. This paper analyses the contribution of the learning function to small business growth. Vinten, Lane and Hayes have reported research providing a Western perspective on this issue, and so this is complementary research providing an insight on the Chinese situation. Based on the findings of the interview survey, it provides suggestions about the learning function for small businesses in China.
Developing internal audit competencies
Authors: Pickett Spencer
Published: July 2002

This article will explain why training is so important to the success of internal audit. Several new initiatives will be outlined covering the IIA’s new internal audit competencies, the NVQ scheme, learning and the so called “expert”, along with a newly developed three circles model. The material is intended to allow audit management to assess where its audit shop stands in terms of its current strategy. The next step is to carry out a formal assessment of the staff development strategy by using the enclosed checklist. Keeping up to date is essential since no audit shop can afford to be left behind. We are concerned with developing your staff. The top and bottom line revolves around this all‐important concept. The next step is to establish whether you are in a position to live up to your contention. Test your position – if you mean to do more than merely pay lip service to staff development, you might consider the material in this article and work out how much you are already doing and how much further you may need to go.
Is your strategic plan feasible? Here are the tests
Authors: Noy Eli
Published: July 2002

“Strategy formulation” is one of the most important projects of any company, but there is neither an accepted procedure to perform a “feasibility test” on the strategy, nor a definition of how to perform such a test. This article suggests that one can adopt two feasibility tests for the formulated strategy, unlike the single economical feasibility test done on business plans. The first test is a quantitative test, which tests the achievement of the long‐range growth and profit targets of the strategy, as well as the ability to secure its needed resources. The second one is a cultural test which examines the fit of the strategy to the company culture.
Total quality marketing (TQMk) – a symbiosis
Authors: Bathie Don , Sarkar Josh
Published: July 2002

The paper attempts to bring together two management orientations united by a common core value – a customer focus. The paper argues that while both marketing and total quality management (TQM) have customer focus as a core value they both experience difficulties in implementing this operationally – for similar reasons. Developments in thinking about the nature of the two orientations (for example, the move in marketing toward relationship marketing) and their effective operationalisation have created the opportunity for a much greater synthesis of the two and the potential for effective joint implementation. The paper concludes with suggestions regarding the synthesis of TQM and marketing processes.
Operational Auditing in US Colleges and Universities
Authors: Azad Ali N.
Published: July 2002

Based on a survey of US colleges and universities and reports the scope
of operational auditing in these institutions. As a part of this study
two hypotheses are formulated and tested to determine whether: (1) the
scope of operational auditing differs between private and public
institutions; and (2) the perceived importance of audit areas differs
between auditors working for private schools and those serving public
institutions. Concludes that most colleges and universities which
participated in the survey utilize operational auditing to some degree.
However, this utilization is rather limited in scope. Further concludes
that no significant difference exists between the scope of operational
auditing and the type of institution. Furthermore, the hypothesis of no
significant difference in perceived importance of audit areas between
the two groups of auditors cannot be rejected.
Integrating Neurocomputing and Auditing Expertise
Authors: Chung‐Fern Wu Rebecca
Published: July 2002

Investigates the possibility of applying artificial intelligence to
solve practical auditing problems faced by the public sector, namely the
tax auditor of the Internal Revenue Services, when targeting firms for
further investigation. Suggests that organizations which incorporate an
operational artificial neural network system will raise their
performance greatly. Proposes that the neural network will overcome
problems faced by a direct knowledge acquisition method in building an
expert system to preserve the expertise of senior auditors by the IRS in
Taiwan. Provides an explanation of the neural network theory with regard
to multi‐ and single‐layered neural networks. Statistics reveal the
neural network performs favourably, and that three‐layer networks
perform better than two‐layer neural networks. The results strongly
suggest that neural networks can be used to identify firms requiring
further auditing investigation, and also suggest future implications for
intelligent auditing machines.
Auditing Personnel:
Authors: Grundy Emma , Collier Paul , Spaul Barry
Published: July 2002

Internal auditors should realize that personnel procedures have a key
role to play in preventing control violations. Outlines the main
considerations for reviewing the adequacy of personnel procedures.
Advocates that companies establish a written policy on abuse and
fraudulent use of computerized data and recommends further procedures
for ensuring –as far as is possible – the integrity of a company′s
workforce.
Public Accounting Work Experience
Authors: Fogarty Timothy J.
Published: July 2002

The work experience of individuals in public accounting is important for
a variety of personal and organizational purposes. Work experience is
divisible analytically into work outcomes (such as performance, job
satisfaction, organizational commitment and turnover intentions) and
work processes (such as the perception of role stress, job
characteristics and organizational technology). However, work experience
may be patterned by demographic variables (such as age, sex and marital
status) and by organizationally conferred statuses (such as tenure with
the firm and hierarchical rank). Discusses the concepts, reviews the
literature and reports the results of a study which found that
organizational statuses were a superior source of explanation. However,
several demographic conditions also prove selectively important.
Implications for further research and for public accounting practice are
drawn.
How to improve business writing skills
Authors: Smith Warren A. , Kleiner Brian H.
Published: July 2002

Though a good deal has been written concerning the subject of how
to improve business writing skills, most authors will agree on at least
a few theories. Business writing skills cannot be improved by merely
attending a few seminars, nor can they be improved by purchasing the
most complete word‐processing software on the market. These authors do
agree on one very common and often overlooked theme business writing
skills are best improved through practice. Expands on this theory while
offering some guidelines for producing effective written correspondence.
Teach the process, not the content
Authors: Wilson Dennis
Published: July 2002

A well designed independent learning package delivered with finesse
enriches the educational experience for both the student and the
faculty. Explores the necessary changes in attitudes and approaches of
educators in order to get the most out of alternative modes of delivery
in the internal auditing classroom.
Developments in environmental auditing
Authors: Hillary Ruth
Published: July 2002

Reviews European Union environmental policy and explores the shift
from “command and control” legislation to market‐based
instruments. Traces the political development of one market‐based
instrument, the eco‐management and audit scheme (EMAS). Gives an
overview of how the elements of EMAS apply to industrial organizations
and what requirement they need to achieve to be successfully registered
on the scheme. Discusses the relationship between EMAS and national and
international environmental management system standards and explores the
roles of the European Commission and Member States. Highlights examples
to illustrate the difficulties companies experience when applying EMAS
environmental policy requirements.
Internal auditing in a multicultural environment: the Saudi Arabia experience
Authors: Woodworth Bruce M. , Said Kamal E.
Published: July 2002

A common characteristic of the typical private sector industrial organization in developing economies is the multinational make‐up of the workforce. Each nationality has a unique culture which influences how an individual from that culture will respond to various situations or events in the work environment. There is a concern that these variable responses will preclude accurate internal audits. Reports on an empirical examination of the cultural influence on auditee responses to audit encounters. Internal auditors from several organizations in Saudi Arabia were given a series of auditing encounters, each of which had a known cultural dimension, and asked to compare the behaviour of auditees from six ethnic cultures. The data show no significant differences in behaviour, which suggests that no changes to the internal auditing process are necessary in a multicultural environ‐ment. The reason appears to be the professionalism of the internal auditor.
Coping with one’s boss: how to get your boss to stop checking on you
Authors: Knippen Jay T. , Green Thad B.
Published: July 2002

Describes a four‐step procedure to stop your boss watching you. Discusses preparing to talk to your boss, meeting and talking about the situation, agreeing to a solution, and concluding the meeting.
Audit fee determinants: the plural nature of risk
Authors: Jubb C.A. , Houghton K.A. , Butterworth S.
Published: July 2002

Addresses concerns regarding perceptions and measurement of risk and the resultant confusion relating to understanding of the market for audit services. Examines the theoretical justification for a plural approach to dealing with “risk” in audit fee models. Reviews the relevant literature and undertakes a factor analysis of 229 Western Australian firms in search of evidence of plurality. Argues for recognition of the idea that risk in the audit context is composed of two separate but related concepts: audit risk and business risk.
The internal auditor and the critical thinking process
Authors: Schleifer Lydia L.F. , Brady Greenawalt Mary
Published: July 2002

Defines critical thinking as the art of examining an issue from numerous perspectives, questioning the validity of both the premisses and the conclusions. Critical thinking skills are essential to the internal auditor’s function. A recent update of the common body of knowledge (CBOK) reflects this expectation by the internal auditing profession. Respondents ranked reasoning skills, which essentially are critical thinking skills, as the most important subject area. Discusses several definitions and frameworks of critical thinking, including a critical thinking framework that is both comprehensive and useful in describing what the internal auditor does. This framework includes affective, cognitive, and behavioural components which basically describe the attitudes, thought processes and actions that are essential to the critical thinker and to the internal auditor. The internal auditing classroom is an appropriate setting for the internal auditor to begin honing the critical thinking skills demanded by the profession. Arguments are presented for the importance of teaching in a way that encourages critical thinking in the classroom, with the goal being transferability to the workplace. Describes two assignments that have proved useful in developing critical thinking skills.
Regulatory audit functions and auditor‐contractor relationships
Authors: Ahadiat Nasrollah , Ehrenreich Keith
Published: July 2002

Government contractors operate under circumstances unmatched in the commercial marketplace. A significant factor for conducting business in that environment is the use of heavy regulations. Government regulations for defence contractors include such procurement requirements as cost accounting standards, cost limitations and cost exclusions as outlined in the Defense Contract Audit Manual, Federal Acquisitions Regulations and Defense Acquisition Regulations. Defense Contract Audit Agency auditors must perform all necessary audits and ascertain contractor compliance with these standards as part of their internal control review. While contractors maintain costly accounting systems for the sole purpose of reporting to the Government, frequently adverse audit opinions are presented resulting in adversarial relationship between the two parties. First, addresses some of the most significant issues that lead to the development of conflict between the Goverment auditors and contractors, then provides some recommendations which are expected to reduce tension and increase efficiency of audit operations.
Privatization: audit opportunity
Authors: Pomeranz Felix
Published: July 2002

The current wave of privatization, abroad more aptly referred to as denationalization, has achieved decidedly mixed results. Performance shortfalls have been fostered by operational weaknesses in the nature of the denationalization process, and by structural deficiencies which impede the performance of particular tasks. Argues that it is likely that part of the cure lies in the involvement of auditors on a proactive basis, that is before significant commitments have been made. Further, Western‐trained auditors should be well equipped to strengthen the model of the process, to select efficient and effective means of accomplishing tasks, and to oversee the carrying out of the programme.
Corporate performance operates in three dimensions
Authors: Crowther David E.A.
Published: July 2002

The evaluation of business performance is of crucial importance to the business community, and this is reflected in the size of the discourse addressing empirical research, critical evaluation of techniques available and theoretical perspectives. Considers such research against the purposes for the evaluation of business performance and the stakeholders involved in such evaluations. Argues that meaningful evaluation of performance can only be undertaken once the purposes of any evaluation have been clearly articulated and that appropriate measures can only be constructed once this articulation has taken place. Considers the various purposes of performance evaluation and the perspectives of the parties to any such evaluation before suggesting a framework for evaluation which recognizes the various needs to performance evaluation. Argues that this framework provides a suitable starting‐point for the construction of measures of performance which are appropriate for the purposes for which they will be used.
Putting the asset value of skills on the balance sheet
Authors: Sheedy‐Gohil Kieran
Published: July 2002

Reviews previous approaches to putting a financial value on skills (human resource accounting) and offers an explanation for their very limited success. Proposes a new method of measuring an organization’s skills in financial terms which will allow the asset value of skills to be included in the balance sheet. Proposes new variants of traditional financial measures (AUR and ROCE) incorporating an asset value of skills. Models the effects of the proposals on a skills‐intensive business showing how performance improvements can be detected which a traditional balance sheet, omitting skill assets, would not reflect.
State and local government fraud survey for 1995
Authors: Ziegenfuss Douglas E.
Published: July 2002

Reports on a questionnaire survey of US local government auditors conducted to determine the amount of fraud in state and local governments. Concludes that fraud is a significant problem for state and local governments and finds that management is not responding effectively to “red flags” or to the actual frauds when they are discovered; most of the loss in fraud cases is accounted for by misappropriation of funds, other false representation, other fraud, or false invoices. The most effective fraud detection methods include: internal audit review; specific investigation by management; employee notification; internal controls; and accidental discovery. Finds that most of the legal departments of the government entities studied did not have policies and procedures for dealing with employees suspected of fraud.
Integrating internal control in MBA programmes using the COSO and CoCo models
Authors: Herremans Irene M.
Published: July 2002

Masters of Business Administration (MBA) programmes have undergone drastic change in the past years in order to adapt to the changing business environment. Part of the change in curriculum requires placing more emphasis on the control environment. It is essential that future managers understand their responsibility for good control systems within their organizations. Discusses techniques that can be used to teach MBA students the subject matter of internal auditing and control that is normally found only in auditing courses for accounting majors.
The internal auditor and the critical thinking process: a closer look
Authors: Brady Greenawalt Mary
Published: July 2002

Examines the nature of critical thinking and its relationship to internal auditing and considers the various stages in the development of critical thinking skills. Builds on the work of Perry and Kurfiss, and identifies the four successively higher stages of thinking as: authority accepted; ambiguity acknowledged but anything goes; criteria considered; selections supported; judgements justified. Concludes that the task of the internal audit educator is to encourage and promote development of critical thinking skills at the highest level. At this highest stage internal auditors should be able to think independently and arrive at well‐justified judgements.
Instrinsic value of higher education
Authors: Doost Roger K.
Published: July 2002

Aims to counter the arguments that higher education has become too expensive and is not worthwhile. Points out that higher education cannot be evaluated in purely monetary terms. Discusses the cost of higher education to the student and the nation or state; the value of higher education; and the approximate payback of higher education for the individual or the state.
Why we need to use credit cards: a university experience
Authors: Doost Roger K.
Published: July 2002

Describes what took place in a university when the authorities supported that credit cards should no longer be accepted for the payment of fees. Discusses the arguments for and against the use of cheques and credit cards. Suggests that continuing to accept credit cards would be more helpful to students.
Will I be teaching next summer? The problem of class cancellations: is this a question of incremental costs?
Authors: Doost Roger K.
Published: July 2002

Discusses the problem of the cancellation of summer classes in a university. Evaluates the comparative costs of cancelling classes or teaching them. Suggests that decisions need to be based on consideration of long‐term and intangible benefits as well as short‐term costs.
Management audit as a service to public enterprise management: a study of management audit and the memorandum of understanding (MOU) system in India
Authors: Batra G.S.
Published: July 2002

Despite the dominating role which the public sector has played in the transition of the Indian economy, it still suffers from poor managerial efficiency which has an adverse impact on the financial and operational performance. As a result of this, there is a constant demand from public enterprise managers for increased autonomy in order to ensure better efficiency and effectiveness in public enterprises. The system of MOU and Management Audit by articulating the missions, objectives and expected results along with the methods of performance evaluation goes a long way towards improving the performance of public enterprises. Hence by adopting these strategies public sector management in India is shaping up to face turbulent times.
A “live interactive” case: performing a mission achievement audit
Authors: Peek Lucia , Peek George
Published: July 2002

Describes a “live interactive” case in which internal auditing graduate students provided audit services to a university’s Department of Accountancy. The department were preparing for an American Assembly of Collegiate Schools of Business (AACSB) accreditation visit. Students participating in the project took the role of an evaluation team and performed a mock AACSB review. They were required to determine whether and how the Accountancy Department faculty perceived they were achieving the department’s stated mission and educational objectives which will also be assessed by the AACSB review team. The project simulates an internal audit in which students determine whether an organization’s personnel accomplished their established goals. The project allows students to utilize standard internal audit procedures from a textbook in a real world audit engagement. Students also have the opportunity to practice a variety of professional skills, especially effective interviewing, which is an important skill for auditors to develop and practice. The case can be expanded by focusing on a different group of university constituents, such as students or alumni, or by addressing the college’s or university’s goals and mission statements. It is also adaptable to any organizations that have stated mission and goals statements.
Charting staff attitude along the journey towards getting ISO certification
Authors: Koo L.C. , Tao Fredrick K.C. , Koo Hannah
Published: July 2002

Researches staff attitudes during the introduction of an ISO certification quality programme. The company was a listed public property investment and development company. The technique employed was a self‐completed anonymous questionnaire on a longitudinal basis. Explores the perceived benefits of ISO certification; the possible drawbacks; the difficulties in introduction; and the prerequisites for success. Finds that ISO certification is perceived to improve performance but that top management support and commitment had fallen. Significant improvements after certification were seen to exist in management ability; quality systems; servicing; training of employees; business reputation and personnel management.
Assessment of quality management practice in the Republic of Kyrgyzstan
Authors: Chattopadhyay Satya P.
Published: July 2002

This study is an assessment of the impact of quality management training on workplace experience in a republic of the former Soviet Union. This preliminary study indicates that initial focus of quality in the republic is “conformance to specifications, and the reliance on improved engineering and operations”. While the concept of quality in an individual context is prized and recognized, when it comes to the collective, the emphasis is on quantity over quality. The immediate need is for training in principles, tools and practice of continuous improvement for a broad base of the population. The findings are particularly significant as they have implications for policy makers responsible for guiding the fledgling market economy that is developing in Kyrgyzstan in particular and other central Asian nations in general, to world class competitiveness.
The usefulness of off‐balance sheet variables as predictors of auditors’ going concern opinions: an empirical analysis
Authors: Kleinman Gary , Anandarajan Asokan
Published: July 2002

Accounting literature is replete with quantitative models that use financial ratios to identify the probability of a going concern qualification. These studies, however, ignore qualitative cues that auditors use to identify going concern problems and mitigating factors (sound financial plans etc.) that auditors take into account in their choice of report. Tests whether, in the presence of financial distress, non‐financial cues play an important role in auditors’ choice. Results indicate that non‐financial variables can be used to discriminate between the auditor’s decision to issue the going concern qualified versus the clean report. Helps company management understand how auditors evaluate their clients and the importance of the qualitative criteria used in their evaluation. Can be used to predict the most probable outcome prior to the external audit. Second, facilitates understanding of the non‐financial red flags that could trigger the going concern report. Third, can be used to analyze potential acquisition targets, and, if the acquisition target is still otherwise desirable, be used in pricing negotiations. Fourth, can be applied to aspects of the firm’s own division’s operations in order to enable the internal audit department to better allocate its own investigational and problem‐solving resources. Finally, the fact that qualitative factors have power in predicting the going concern modified report suggests that company decision makers can evaluate others even if the auditor for political or other reasons has chosen not to render a modified report.
An alternate approach in implementing the 4th Directive – a territorial claim to financial reporting and auditing in Sweden
Authors: Burrowes Ashley , Nordström John
Published: July 2002

Swedish legislators and financial reporting regulators have experienced the vagaries of legislating EC Directives into their statutes. By changing their mind about including “true and fair” in the auditor’s report regulators have drawn attention to the need for an override provision if financial reality is to be presented in the annual accounts. It appears that global companies with headquarters in Sweden will continue to reconcile their Swedish accounts to US or International GAAP in order to present their companies in a comparable manner even though these could contravene the mutual recognition of accounts mandate issued by the EC.
Viewpoint: intrinsic value of higher education
Authors: Doost Roger K.
Published: July 2002

There are a few things in the world, I am convinced, that you cannot put a dollars‐and‐cents value on. Among such things is the value of higher education. We can determine how much higher education may cost us. We can also determine the approximate payback for higher education. But we will be hard pressed to put a monetary value on higher education. And here is the fallacy for those who argue that higher education has become too expensive and it is not worth it. In this paper, I will discuss the cost of higher education (to the student and to the nation or the state), the value of higher education, and the approximate payback of higher education for the individual and the state.
Local government internal auditors’ perceptions of the Audit Commission
Authors: Bowerman Mary , Hawksworth Shirley
Published: July 2002

Reflects on the findings of a questionnaire survey of senior local government internal auditors. The questionnaire elicited views of the internal auditors on the usefulness of the comparative performance information and national reports produced by the Audit Commission. It also asked about perceptions of the emerging audit regime proposed under best value. The findings suggest that internal audit is not wholly convinced about the usefulness of the outputs of their external audit counterparts and do not expect to see major positive impacts as a result of the extended role of external monitoring proposed under best value.
Creative Problem‐solving Techniques: Relevance to Doctors in Management?
Authors: Gupta Romesh C. , Labbett Peter
Published: July 2002

Recent NHS reforms have had a profound impact on the role of clinicians
in the field of management. Traditionally this has been a role eschewed
by clinicians, but the evolution of the clinical directorate model has
now encouraged senior members of the medical profession to address more
positively managerial and management issues. If clinicians are to
embrace enthusiastically the management role, it is clear that their
awareness of the range of techniques available to them is raised to its
maximum potential. In this respect, explores the relevance of some more
radical creative problem‐solving techniques within a practical
environment. The concentration is on two specific techniques which were
put to trial in real working situations. However, in addition to the
techniques addressed, there are a range of alternative problem‐solving
techniques which may be more appropriate. Having piloted the two
creative problem‐solving techniques described, the practical conclusions
were that their application had developed better team working and
spirit, enhanced the quality of patient care delivered by the team and
improved productivity and outcomes.
Business Planning: Can the Health Service Move from Strategy into
Action?
Authors: Bennett Anthony R.
Published: July 2002

Advances the case for the use of one particular business planning
technique within a National Health Service Trust. At the present time,
NHS trusts are required to write strategic direction statements.
Evidence suggests that these documents provide an accurate account of
past performance and present position of the trust, but do not express
the future position intended to be achieved. These documents also tend
to be lengthy and lack strategic focus, which means that they are not
helpful to managers who want clear organizational goals and objectives
to which to work. Attempts to address the difficulties associated with
determining how existing skills and resources can be used as the
platform for future growth strategies by using the Ansoff Matrix and
SWOT Analysis planning tools, given the external changes in the
marketplace. Also attempts to shed light on some of the important links
between business strategy and management development by extending
planning theory into practice.
Health Planning and Resource Allocation in a Changing Vietnam
Authors: Walley John
Published: July 2002

Vietnam is rapidly changing from a centrally planned to a market
economic system. Explores the existing constraints and the degree of
flexibility for management in the Government health system. Analyses the
potential influence of the recent changes in health sector resource
allocation with budgets becoming less under the direct control of the
local authority, and based on population rather than the current number
of beds. These changes create new possibilities, and responsibilities,
for managers actively to manage health services and preventive
programmes. Health managers are ill‐prepared for this challenge.
Innovation in Health Care: Developments in NHS Trusts
Authors: Bower D. Jane
Published: July 2002

Essential parts of the R&D in virtually all UK biomedical innovations are
executed within teaching hospitals, which are undergoing major
organizational changes as part of the ongoing NHS reforms. Examines the
impact of the changing structural and regulatory environment on the
process of biomedical innovation management of two groups of
technologically novel projects within the NHS. Finds that regulatory
changes were tending to centralize and formalize innovation management,
but that end users were playing an active role in directing the course
of new treatment development. Problems of allocation of R&D resources
within teaching hospitals were still unresolved, although some evidence
from the London teaching hospitals suggested that hospital managers were
able to deal with conflicting demands where they perceived that research
excellence could be an asset rather than a cost.
The impact of the NHS internal market on the merger of colleges of
midwifery and nursing
Authors: Burnes Bernard , Salauroo Mohamad
Published: July 2002

Presents and discusses the findings from a research project into
the impact of the NHS internal market on the merger of colleges of
midwifery and nursing. Begins by briefly describing the major changes
which have been introduced in the NHS since 1979 and sets these within
the context of the changing nature of the public sector in the UK.
Second, describes the background to the research and the methods
employed. Continues with a brief review of the approaches to the change
management process, which in particular draws attention to the
importance of the environment in which the organization operates, and of
the relationship between management styles and the different approaches
to organizational change. Presents a case study of the merger of five
colleges of nursing and midwifery. Follows with a discussion of the case
study and the conclusions drawn from it for the process of change within
the NHS.
Care frames: interactive units of health‐care delivery
Authors: Lyne Patricia A. , Williams Susan M.
Published: July 2002

Describes a way of characterizing the progress of a patient into
and out of acute care. Presents a model of the process which resulted
from a study of the interface between tertiary care and resettlement in
the home community in a single health district. After discussion of the
problems relating to patient discharge as described in the literature,
briefly describes the origins of and setting for the study. The method
of data collection (through documentary analysis, individual and group
interview and case study) involved over 100 staff and patients on both
sides of the interface. Does not present the substantive findings in
detail, as these remain confidential to the organizations involved.
However, outlines the process whereby the data gave rise to a model of
patient progress and discusses in detail the essential feature of that
model – the care frame – both as a theoretical entity and as
a basis for practical action. Concludes with a demonstration of how the
care‐frame model can be used to manage the interface between successive
phases in the provision of care and, especially, how it helps to define
and manage the interface between acute care and care in the home
community.
Aspects of the management of change
Authors: Cornell John
Published: July 2002

Discusses the origins of change in our lives and proposes a pyramidal model to understand these interrelationships. Discusses responses to these changes with particular reference to organizations. Considers some of the models proposed for introducing change, which appear to be developed from the perspective of the organization, rather than the workforce. Finally, considers the factors which need to be taken into account, from a personnel perspective, for change to be introduced to the benefit of all in the organization. The prime consideration, when introducing change, should be respect for the wellbeing of the people involved.
Time studies in A&E departments ‐ a useful tool for management
Authors: Aharonson‐Daniel L. , Fung H. , Hedley A.J.
Published: July 2002

A time and motion study was conducted in an accident and emergency (A&E) department in a Hong Kong Government hospital in order to suggest solutions for severe queuing problems found in A&E. The study provided useful information about the patterns of arrival and service; the throughput; and the factors that influence the length of the queue at the A&E department. Plans for building a computerized simulation model were dropped as new intelligence generated by the study enabled problem solving using simple statistical analysis and common sense. Demonstrates some potential benefits for management in applying operations research methods in busy clinical working environments. The implementation of the recommendations made by this study successfully eliminated queues in A&E.
Accreditation at what cost?
Authors: James Marilyn , Hunt Kevin
Published: July 2002

Analyses the implications of the management of labour for an organization undertaking an accreditation exercise. Considers the King’s Fund Organizational Audit (KFOA) accreditation scheme, which is concerned with process and facilities, and assesses the quality of the hospital environment in which the health care product is supplied. Concludes that, given the current enthusiasm for finding best practice in health care and the ever‐increasing number of cost‐effectiveness analyses of therapeutic interventions, it seems somewhat contradictory that interventions which cover the whole environment in which health care interventions are performed are not treated in the same way.
Barriers to complaints: a survey of mental health service users
Authors: Sbaraini Silvia , Carpenter John
Published: July 2002

Reports on a survey of 222 mental health service users in two health service trusts, which provides evidence to support and elaborate Wood’s analysis of barriers to effective complaints procedures. Identifies key confounding factors such as: lack of awareness of the existence of procedures, the fears of service users about making a complaint, and the lack of awareness of rights and expectations of services. Notes key implications for managers including: the provision of accurate, comprehensive information to service users about complaints procedures, the need to recognize the many factors which inhibit service users from using procedures and the need to inform service users about their rights and services.
Health for All and British health policy: a comment on the quest for “healthy public policy”
Authors: Milewa Timothy
Published: July 2002

Explains that Health for All is an international extra‐governmental movement that seeks to pursue equity in access to health‐related resources by broadening the scope of health policy. Notes that its major principles include social participation in state decision making, inter‐sectoral collaboration in policy formulation and the improvement of conditions for the disadvantaged. Points out that its local initiatives often encompass health‐service professionals and practitioners as well as the voluntary sector, social services and other local authority departments, and that the effect of this local activity on political understandings of health at a national level gives some indication of the extent to which this local time and effort have been justified. In this respect, notes two limits to the impact of the Health for All movement on the political debates about health in Britain. Suggests that these centre on a largely indifferent but powerful national government and an emphasis within the movement initiatives at the level of a politically marginalized local state.
Managing informed purchasing
Authors: Miller Paul
Published: July 2002

As part of an ongoing study developing and evaluating the use of programme budgeting (PB) and marginal analysis (MA) within purchasing organizations, conducts a survey of a health authorities’ requirements of a decision‐making tool based on PBMA. PB is a management decision‐making system. It provides a summary of resource use categorized according to the programme or end product to which it applies. This explicit description of current activities focuses attention on competition for resources among programmes and on the effectiveness of resource use within programmes. MA is an economist’s tool to evaluate options for changing the balance of resource use between or within programmes. Finds general support for PBMA techniques, although this waned with the higher functions of the tool. There was consensus that a health authority ought to know fundamentals like, for example, what proportion it spends on tackling coronary heart disease; and a majority view that PB will assist in revealing the key margins for service review
Beyond the market in public service
Authors: James Ann
Published: July 2002

Critiques of the implementation of a market in health care have so far concentrated on conceptual, practical and ethical objections. it is not a real market, say the theorists; it is not delivering say the realists; it does not have public consent, say the moralists. Argues, from a more fundamental critique: the implementation of the market confuses means with ends. Problems lie not in the introduction of the market ‐ which, is argued, has served well in breaking up the frozen paradigm of the welfare state ‐ but in seeing it as an end state rather than a transition. Posits that this has left us trapped in a scenario about buildings, about restructuring and about contracts instead of resolving chronic human problems of ill health. Postulates that the issue is not to argue for or against the market, or indeed to set it against the alternative of the old welfare state: rather to ask how to learn from this transitional state and how to create the mixed economy which lies beyond both market and welfare state. Drawing on previous work on professional bureaucracies, markets and networks relocates the primary challenge not in managing the market but in meeting need within the remit of public consent.
An approach to setting priorities in health planning
Authors: Barker Carol , Thunhurst Colin , Ross Duncan
Published: July 2002

This paper describes work undertaken in Pakistan within a project to strengthen the health planning system, aimed at improving the capacity of the planning cells to identify priorities and develop broad strategic guidelines. The work starts from the premise that identification of priorities requires two stages. In the first stage, problems must be structured and defined in a way that is accepted by all major stakeholders in the planning process. In the second stage, a transparent process of decision making must exist which will provide the means for the planning group to establish priorities and time‐scales. The tools chosen in this instance were selected in relation to the characteristics of the local environment, and the paper describes these.
New Zealand Polynesian women’s access to information about cervical screening
Authors: Sligo Frank , Jameson Anna , Comrie Margie
Published: July 2002

Immigration by Pacific Island people into New Zealand has raised issues of equal access to a range of government and social services, including health information. This study reports on an investigation of access to information by women in Pacific Island cultures resident in Palmerston North. The New Zealand health environment is quickly changing and features market‐style reforms, greater accent on privately‐funded health schemes and an ideological shift in the direction of individual responsibility for one’s health. We describe what we found to be the major impediments to quality of health information accessible by Pacific Island women and conclude with proposals for changes and developments in public health communications.
Total purchasing in primary care: three case studies
Authors: Abbott Stephen , Harrison Stephen , Walsh Nicola
Published: July 2002

Total purchasing in primary care (TPPC) was piloted in the mid‐1990s, first by four “pioneer sites”, and later by over 80 first and second waves of “pilot sites”. Separate evaluations of three of the pioneers show that they faced challenges similar to those experienced by the pilot sites, namely: the need to develop organisations which were effective both internally and, in their relationships with other health‐care agencies, externally; and the difficulties encountered when attempting to change the behaviour of local acute care providers. Although GP fund holding and/or TPPC have had some successes in influencing the pattern of delivery for some elective and community services, the challenge of reducing hospital admissions and lengths of stay remains formidable.
Sources of career disadvantage in nursing
Authors: Lane Nikala
Published: July 2002

Despite the numerical predominance of women in nursing there is a marked concentration of women, especially those working part‐time, in the lower echelons of the profession. The paper presents survey data and interview material from a study of qualified nurses in NHS Wales. By controlling for differences in education and experience in nursing work, it was found that comparable groups of female nurses received unequal employment opportunities. Women with dependent children were primarily located in the lower nurse grades irrespective of their qualifications and experience. Much of this was associated with inflexible working practices, and the low status of part‐time work. Occupational downgrading for female returners was also a significant barrier to career advancement. However, these problems were not recognised by management. Management failed to evaluate the mechanics of their human resource policies in terms which matter to many nurses, in particular with regard to the management of diversity.