bluuebunny/crossref_metadata_2025 huggingface dataset:
Job applicant past performance, interpersonal attraction and evaluator attributions in the selection decision process
Authors: Phillips Carl R. , Phillips Antoinette S.
Published: July 2002

Examines the interactive effects of applicant past performance, evaluator attributions and interpersonal attraction on selection decisions. A total of 172 male and female students evaluated an application for an on‐campus position and were asked to make selection decisions. Results indicated that internal attributions for good past performance were associated with more favourable selection decisions while internal attributions for poor past performance were associated with less favourable selection decisions. Hypotheses involving interactive effects of applicant past performance and interpersonal attraction on evaluator attributions and selection decisions were not supported.
Cognitive style as a factor influencing performance of business students across various assessment techniques
Authors: Kai‐Ming Au Alan
Published: July 2002

Using a sample of 103 first year business students at the Waikato Polytechnic in New Zealand, examines hypotheses that students’ performance is related to personality style; and that scores achieved in multiple choice assessments are a useful predictor of the likely outcomes for other types of assessments. Cognitive style of students in this research was assessed according to their field dependence‐independence personality construct. Shows how two psychological tests, namely, ambiguity tolerance test, and group embedded figures test, were used to determine the personality construct of students. Regression analyses revealed that both psychological tests appeared to be good indicators of students across various assessment techniques. States that, in addition, there was a high correlation between the performance of students among various assessment techniques. These results raise several important questions to business educators, including the fairness of traditional assessment methods, when students with a particular psychological predisposition tend to outperform their peers.
Career management strategies: the role of personality
Authors: Guthrie James P. , Coate Charles Joseph , Schwoerer Catherine E.
Published: July 2002

Using instrumentation grounded in the “Big Five” theoretical framework, this paper empirically examines personality as a predictor of career strategy behavior. Results support expectations that some aspects of personality (e.g. being extroverted or sociable) are associated with greater use of strategies involving relationships with others (e.g. seeking mentoring relationships). Other results indicate an association between personality dimensions (e.g. “openness to experience” or “intellectance”) and more self‐directed career strategies (e.g. developing skill/career flexibility). Implications of these results and directions for future study are discussed.
Projective identification in management education
Authors: Stein Mark
Published: July 2002

Projective identification occurs when an individual or group, unable to bear certain features of their own reality, unconsciously splits these features off and projects them into another individual or group. As these features do not reside in the conscious minds of those who do the projecting, they are not available in their minds for scrutiny, understanding or learning. These projections also endow the recipients with unmanageable feelings and characteristics which are not of their own making, and may thereby have a detrimental effect on them and their relationship with those who do the projecting. This paper examines two case examples attempting to throw light on the implications of this concept for management education. The first emerges from a supervisory relationship with a mature student, while the second looks at an experiential group in a “working conference”.
Strategic determinants: the context of managerial decision making
Authors: Simons Roland H. , Thompson Briony M.
Published: July 2002

Previous studies point to a range of factors as influencing managerial decision‐making processes. There are four major trends with regard to the studies. They are environmental antecedents, organisational antecedents, decision‐specific antecedents and individual managerial characteristics. While the majority of literature has chosen to focus in a specialised way on the influence of unidimensional variables there are a number of studies advocating the study of multiple dimensions simultaneously. This paper examines the findings from a qualitative research methodology, convergent interviewing, focussing on the impact of environmental, organisational, decision‐specific and individual characteristics, in combination with environmental and organisational characteristics on managerial decisions. Information from managers suggested decision‐specific and individual characteristics in combination with environmental and organisational characteristics, were highly relevant to the process of decision making. For all managers, managerial years of experience and the complexity and politicality of decision content were indicated as an important preconditions for determining the nature of managerial decision making. Furthermore, environmental and organisational factors such as environmentally determined time constraints (e.g. government policy) and staff conflict were important issues influencing managers’ decisions. A number of multidimensional interactions were posited from the findings. Implications for future research are discussed.
A study of the impact of training in a management development program based on 360 feedback
Authors: Rosti Robert T. , Shipper Frank
Published: July 2002

Training programs are infrequently evaluated and when they are evaluated they often rely on pre‐experimental designs and feedback of the participants. This statement is also true of management development programs based on 360 feedback. In this study the effects of a training program administered with 360 feedback are evaluated using pre‐ and post‐observations of the participants’ managerial skills in control and experimental groups. The results indicate that changes in individual skills could not be contributed to the training program, but that changes in the overall profiles of skills could. Why this could occur is discussed as well as suggestions for improving training evaluation.
The Condor business process re‐engineering model
Authors: Vakola Maria , Rezgui Yacine , Wood‐Harper Trevor
Published: July 2002

The paper is based on research carried out within the Condor project funded under the European ESPRIT programme. Condor is a partnership between English, French and Swedish construction companies with aims and objectives of defining the working practices, processes, techniques, tools and technical infrastructure to allow the construction industry to progress from its current position towards a large scale, computer integrated industry. The selection, design and implementation of a new information technology system involves inevitably many technical issues but it must also meet user and organisational requirements. A generic model for business process re‐engineering was produced based on research results in order to facilitate Condor’s implementation to participating companies.
Emerging ISO 14000 environmental standards: a step‐by‐step implementation guide
Authors: Rezaee Zabihollah , Elam Rick
Published: July 2002

Recently, a number of environmental laws and regulations have been enacted to hold organizations more accountable for their environmental responsibilities. The International Standards Organization (ISO), issued ISO 14000 environmental standards to assist entities worldwide in managing their environmental requirements and to ensure that their environmental policies and practices conform to their missions and goals. ISO 14000 environmental standards are divided into six categories: (1) environmental management systems; (2) environmental auditing; (3) environmental performance evaluation; (4) environmental labeling; (5) life‐cycle assessment; and (6) environmental aspects in product standards. These standards assist entities in preparing step‐by‐step implementation plans to adopt an adequate and effective environmental management system, conduct proper environmental audits, and successfully become registered to ISO 14001. This article presents a 15‐step process which accountantsshould suggest to their organizations to achieve ISO 14001 certification.
The implications of intellectual property law for the auditing and protection of national and international brands: Part I. Brands in cyberspace
Authors: Elsmore Matthew J.
Published: July 2002

Examines the current protection afforded to brand owners within the realms of cyberspace, specifically the World Wide Web. Trade mark law currently provides a benchmark for the law and its attempt to regulate the problematical operation of Internet addresses and Web sites. These commercial sites can be contacted by potential customers through the operation of “Internet domain names”. It is the abuse of these valuable domain names, however, that has aroused considerable controversy for brand owners over recent years. In particular, the apparently powerful terrestrial brands have proved easy targets as cyberbrands – for those rather unscrupulous individuals seeking to take advantage of considerable brand goodwill by placing them on the Internet, only to ransom to the highest bidder, often the (terrestrially) “legitimate owners”. Brand owners must remain vigilant, and this article analyses the curent situation and offers sensible and practical advice for those seeking safe and cost‐effective brand exposure on the Information SuperHighway.
Internal auditors and a value‐added approach: the new business regime
Authors: Bou‐Raad Giselle
Published: July 2002

The role of internal auditors is changing from a traditional audit approach to a more proactive value‐added approach where internal auditors are taking up partnerships with management. The debate of internal auditors needing to expand their repertoire has been around for many decades, though now, the evidence of more internal auditors changing their practices has began to emerge and examples are visible. Internal auditors are seen to be accepting change to keep up with the demands of the market place and are doing so in order to provide a service of value to the organisation that employs them. Southcorp, Qantas and KMPG Consulting are a few providing their internal auditors with opportunities to undertake assurance based services and are finding this new branch of practice to be most valuable in assisting their managers to execute the objectives of the organisation
Tenure and beyond: search for meaning
Authors: Doost Roger K.
Published: July 2002

Discusses academic tenure and getting the most out of a university post. Short philosophical discussion of the pluses and minuses of academic life.
Decision‐making differences between big six and non‐big six auditing firms: the implications for the internal audit function
Authors: Anandarajan Asokan , Kleinman Gary
Published: July 2002

Internal auditors have a direct interest in understanding how external audit firms make decisions that may have important implications for their own firm. Explores whether differently sized audit firms apply professional standards in a similar manner. Such uniform application should be expected given that all auditors should be guided by professional standards in making the qualification decision. The micro‐economic environments facing big six and non‐big six firms differ. Investigates whether big six and non‐big six firms use the same information in deciding whether to issue a going concern modification. This study found that differently sized auditing firms did not apply the standards in a similar manner and did not use information available similarly. Internal audit audiences should find this lack of uniform application of interest since the internal audit function may be called in to contribute information to the decision‐making process involved in selecting a new auditing firm. Also, the internal audit function may be involved in selecting acquisition targets for the firm. Should there be a suspicion of going concern problems involving a potential acquisition, the information provided in this paper should be useful to the internal audit function in evaluating the presence or lack of a going concern modification with respect to the potential acquisition’s financial statements.
A progress report on international auditing reciprocity
Authors: Carnes Kay C.
Published: July 2002

During the past decade a series of treaties, culminating in the General Agreement on Trade in Services (GATS), has been aimed at achieving progressive liberalization of world trade in services as well as goods. The accounting profession was first to finalize a framework of operations under the GATS treaty that will be used as a model for other professions. This paper begins with a brief review of accounting regulation and attempts at trade liberalization. It then reports the responses of a survey administered to those who availed themselves of early opportunities for international reciprocity through agreements negotiated between individual US states and Canadian provinces. The author concludes that those with dual certification are increasingly moving into positions with employers who require knowledge of the laws and tax codes of both countries. Although still a small group, the efforts of those who seek reciprocity may soon make a measurable economic impact on international trade in services.
In and out of vogue: the case of BPR in the NHS
Authors: Nwabueze Uche
Published: July 2002

The main theme of the paper is the discussion of an inherent, but largely ignored approach to the successful implementation of business process reengineering (BPR) – the operations management approach. Through the use of a case study of a major public hospital in the UK, the paper will demonstrate that effective BPR programmes derive their viability from solid grounding in the area of operations management.
Impact of OECD Convention anti‐bribery provisions on international companies
Authors: Apke Thomas M.
Published: July 2002

The Organization for Economic Cooperation and Development Convention on Combating Bribery of Foreign Public Officials in International Business Transactions went into effect in 1999. The convention is important since its signatories account for most of the world’s exports and foreign investment. Thus bribery is no longer an acceptable standard for international competition. Companies engaged in international business must understand the provisions of the Convention and take affirmative steps for compliance. Otherwise the firm and its employees risk criminal prosecution in their home country. This article discusses the issues global businesses must consider for planning under the OECD Convention.
Effect of product mix and technology on responsibility accounting, account proliferation and product unbundling in the Texas utility industry
Authors: Dowd Joe E.
Published: July 2002

This study investigates how heterogeneity of product mix and production technology affects the use of responsibility accounting practices, the “unbundling” of products for cost management purposes, and the practice of increasing the number of expense accounts to create homogeneous cost pools. To test these relation‐ships, data were gathered from 31 Texas electric utilities. Analyses find that the more heterogeneous the products offered and the more diverse the production technologies employed, the greater the degree of product unbundling (subdividing products for the purposes of collecting and reporting costs), the more cost centers, and the greater the number of expense accounts.
The role of the maintenance organisation in an integrated management system
Authors: Bamber Chris , Sharp John , Hides Mick
Published: July 2002

Owing to global competitiveness, businesses are now trading internationally and are expected to have management systems certified to international standards, enhancing customer‐supplier relationships and stakeholder perceptions. This paper discusses several international standards, such as the ISO 9000 series of quality management systems standards, the ISO 14001 environmental management systems standard and the internationally developed British Standards Institute OHSAS 18001 Health and Safety Management specification, and how they might affect maintenance organisations in the future.
The IMA code of ethics and IMA members’ ethical perception and judgment
Authors: Ziegenfuss Douglas E. , Martinson Otto B.
Published: July 2002

The purpose of this study is to determine if members of the Institute of Management Accountants (IMA) use the IMA Code of Ethics in recognizing and resolving ethical dilemmas. We accomplish this objective by examining the relationship between the IMA members’ rating of IMA code elements as “possible guiding principles” and IMA members’ ethical perception and judgment. This study also determines the relationships between IMA members’ personal ethical philosophy, corporate ethical values, age, and certification, and IMA members’ ethical perception and judgment. Thus the study uses an atomistic‐deontological approach to ethics as classified by Baker. The results indicate that a statistically significant relationship exists between IMA members’ rating of IMA code elements and IMA members’ ethical perception and judgment. Further, the study found only weak associations among IMA members’ ethical perception and judgment, and personal ethical philosophy, corporate ethical values, age and certification.
The impact of maintenance practices on operational and business performance
Authors: Mitchell Ed , Robson Andrew , Prabhu Vas B.
Published: July 2002

Maintenance and plant engineering are considered to be important parts of the strategy underlying successful manufacturing. The aim of this paper is to investigate the deployment level of good practice in these areas compared to other manufacturing processes and what impact they have on an organisation’s performance. It draws empirical results out of the data provided from a large‐scale benchmarking study carried out in a specific region of the UK and tests part of these with case research. The findings are discussed, highlighting any variations between company size, sector and world‐class status and the significance of any correlation found between practice and performance.
Preparing Tomorrow’s Internal Auditor
Authors: Fernandes John J.
Published: July 2002

Examines the requirements of future internal auditors within the
business community. Proposes that it is in the interests of all within
that community to prepare individuals as well as possible in the
principles and practice of internal auditing. Concludes that these
principles, if well‐maintained, lead to a well‐run organization and can
be beneficial to careers in internal and external auditing.
University‐based Lifelong Continued Professional Development (CPD) for
Internal Auditors
Authors: Burton E. James , Rezaee Zabihollah
Published: July 2002

The need for a lifelong education programme for accounting students and
practising accountants is reflected and emphasized in reports and
statements issued by various accounting groups and commissions.
Primarily proposes to: (1) suggest and examine methods for meeting the
life‐long, university‐based continued professional development (CPD)
requirements of internal auditors; and (2) discuss the benefits that can
be attained by the proper implementation of these methods. Suggests five
university‐based educational activity methods to fulfil the CPD
requirements for CIAs. When these methods are accepted and implemented,
practising CIAs will be better able to integrate their plan for CPD into
their overall career plan. Quality standards for CPD will be enhanced,
courses might be less expensive and more conveniently located.
Facilities would be properly constructed and maintained for educational
purposes. Universities could receive a stream of revenue to supplement
faculty income as well as provide needed new funds to the schools. The
ongoing contact with the profession would open research and other
funding opportunities.
Agency Theory and the Internal Audit
Authors: Adams Michael B.
Published: July 2002

Agency theory is extensively employed in the accounting literature to explain and predict the appointment and performance of external auditors. Argues that agency theory also provides a useful theoretical framework for the study of the internal auditing function. Proposes that agency theory not only helps to explain and predict the existence of internal audit but that it also helps to explain the role and responsibilities assigned to internal auditors by the organization, and that agency theory predicts how the internal audit function is likely to be affected by organizational change. Concludes that agency theory provides a basis for rich research which can benefit both the academic community and the internal auditing profession.
Health care internal auditing
Authors: Gavin Thomas A. , Cooper Barry J. , Leung Philomena , Lander Gerald H. , Reinstein Alan
Published: July 2002

The second of two articles dealing with a survey of health care
internal auditing in the United States. The first article appeared in
Vol. 7 No. 6, 1992. The second article builds on the first and deals
with: the allocation of time to various internal audit activities and
the rationale employed to determine such allocations; the structure of
the board of directors and the relationship of the board to the internal
audit function; the power, conflict and risks associated with health
care entities; and finally the working relationship that exists between
the internal and external auditors.
Can computer security really make a difference?
Authors: Hannaford Craig S.
Published: July 2002

Computer crime and the abuse of computer and telecommunications
systems have become a serious threat to the integrity of information
systems. The Organization for Economic Co‐operation and Development has
addressed this problem as has Interpol. National governments such as
Canada have enacted specific laws against this type of crime.
Information technology security principles can prevent the commission of
computer crimes. Refers to basic information technology principles and
gives some examples of computer crimes and how application of IT
security principles may have prevented these crimes.
What the COSO report means for internal auditors
Authors: Rezaee Zabihollah
Published: July 2002

There have been new interests in internal control and the COSO
report represents a milestone in the evolution of internal control. The
business community and accounting profession reactions to the COSO
report have been positive in the USA. The provisions of the COSO report
help organizations to understand and appreciate better the value and
importance of internal control; they also expand the elements and
components of internal control, and provide guidelines for establishing
criteria against which all entities can assess the adequacy and
effectiveness of their internal control systems. The COSO report should
provide a great implication for organizations′ internal audit functions
and have a significant positive impact on the better recognition of the
proactive role of internal auditors.
Environmental audit: theory and practices
Authors: Maltby Josephine
Published: July 2002

Environmental audit is a growth area which has received little
attention in the auditing literature. There is currently no mandatory
requirement for companies to undergo environmental audit, although
pressures on them to do so are growing, and there are no generally
accepted standards regulating the nature of audit work. In the absence
of standards, the views of individual practitioners will have a decisive
effect on the form of the audit. Summarizes the results of a
questionnaire survey of environmental consultants aimed at ascertaining
what kind of audit work they do and what their views are about the
nature of the audit. In particular, examines the contention that there
are two competing and incompatible views of environmental audit –
audit as managerial aid and audit as an independent critique of
environmental performance. Environmental consultants come from differing
professional backgrounds – engineers, environmental scientists,
accountants and management consultants are all involved in environmental
consultancy. Examines the possibility that practitioners from different
backgrounds have fundamentally different approaches to the audit.
Suggests that practitioners′ views are often contradictory, with little
perception of the tension between the two roles suggested for audit. It
appears that environmental audit is at a crucial stage of development as
a discipline and its future will be shaped by the standards that the new
profession evolves.
Outsourcing: an operational auditing perspective
Authors: Gavin Thomas A. , Michele Matherly C.
Published: July 2002

Examines the general issues that need to be considered when planning outsourcing. Also provides a framework that can be used for analysing the costs that bear on the outsourcing decision. Encourages examining the area, function, or process being considered in terms of the connectivities and vulnerabilities that exist between that area and the rest of the organization as well as between the entity considering the outsourcing and the possible providers of that service. The decision should be explored from three perspectives ‐ people, process and technology. Discusses eight broad issues and identifies 20 frequently outsourced activities.
Internationalization of public accounting: Chinese experience
Authors: Jun Lin Z.
Published: July 2002

The main objective of this paper is to examine the development of public accounting in China. While a brief review of the historical evolution of Chinese public accounting is presented in the first section, the paper focuses on the major progress of internationalization of public accounting in China in the most recent years, that is, improving qualification standards for professional accountants; unifying the professional associations of public practitioners; establishing Chinese Independent Auditing Standards; enforcing professional ethics and continuous education programs; reforming the administration of CPA firms; and opening the domestic accounting market up to foreign professionals. Both the motivation and impedance to those developments are analyzed. It is concluded that, to date, the gap between Chinese public accounting and the practices in the rest of the world has been narrowed down remarkably, which will benefit both Chinese and international business communities.
The expectation gap in auditing
Authors: Chye Koh Hian , Woo E‐Sah
Published: July 2002

There is concern that auditors and the public hold different beliefs about the auditors’ duties and responsibilities and the messages conveyed by audit reports. In recent years, some spectacular and well‐publicised corporate collapses and the subsequent implication of the reporting auditors have highlighted the audit expectation gap. Apparently, public misperceptions are a major cause of the legal liability crisis facing the accounting profession. Given the significance of the expectation gap, it is not surprising therefore that prior research on the expectations problem is substantial. The objective of this paper is to review the literature on the audit expectation gap along the following lines: definition of the expectation gap; nature and structure of the expectation gap; and ways to reduce the expectation gap. It is hoped that such an attempt can provide insights into the audit expectation gap.
Creative accounting: the auditor effect
Authors: Smith Malcolm
Published: July 2002

Terry Smith’s infamous Accounting for Growth (1992) clearly demonstrated the differences in the use of accounting policy manipulations, impacting on profit and loss account and balance sheet for companies and industries. Now evidence has emerged in Australia (Smith et al., 1997), of differences in the acceptability of income increasing accounting policy changes which appear to be associated with auditors and auditor groupings. This paper re‐examines Smith (1992) to determine the existence of an auditor effect for UK accounting manipulations.
Harmonisation of government audits in the People’s Republic of China
Authors: Gin Chong H. , Vinten Gerald
Published: July 2002

The National Audit Office of the People’s Republic of China issued 38 auditing standards and guidelines on 1 January 1997. This was the culmination of a variable historical development during which audit activity was either emphasised or downplayed altogether. With the open door policy and the socialist market economy, audit is again very much back on the agenda. Audit independence is a cornerstone of this great auditing leap forward, with CPA firms in a supporting role. There is a need to train up auditors to assume their role of responsibility in an economy which has huge growth potential, and which excites world‐wide interest.
Is the control environment related to financial reporting decisions?
Authors: D’Aquila Jill M.
Published: July 2002

The accounting profession’s strong focus on internal control and fraudulent financial reporting has led to new standards relating to internal control and fraudulent financial reporting. The control environment and specifically, management integrity, is an important component. The purpose of this article is to determine if the control environment forces ‐ the tone at the top, codes of conduct, and short‐term targets ‐ are related to financial reporting decisions. The results are based on a survey mailed to 400 CPAs who prepare financial reports. The findings indicate there is some reason for concern about fraudulent financial reporting. In addition, a tone at the top in an organization that fosters ethical decisions is of overriding importance to reliable financial reporting. Codes of conduct and pressure for short‐term performance, alone, had no significant effect on financial reporting decisions. The findings emphasize the importance of learning about an organization’s tone at the top during an audit.
Inherent risk and indicative factors: senior auditors’ perceptions
Authors: Shailer Gregory , Wade Margo , Willett Roger , Len Yap Kim
Published: July 2002

This paper examines the perceptions of senior auditors in large firms in Sydney, Kuala Lumpur and Auckland concerning the nature and assessment of the inherent risk in risk based auditing. The geographic dispersion of participants from internationally linked firms does not appear to result in any cultural and geographic effects. Assessment of inherent risk appears predominantly qualitative and is not necessarily linked to the comprehensive aggregation of risks typically presented in audit risk models. There is some blurring of control risk factors with inherent risk and one‐third of participants assess inherent and control risk jointly. Risk factors appear to be grouped in importance in a manner that suggests different attitudes to management, system‐oriented, environmental and oversight risks. The identification of four possible factors (internal risk, external risk, system risk and oversight threats) may provide a basis for further investigation of how auditors assess inherent risk. There is an apparent division between “internally” and “externally” sourced risk.
Software tools for ISO 9000 certification
Authors: Leung Hareton K.N. , Chan Keith C.C. , Poon Connie
Published: July 2002

This paper reports the findings of a survey on 24 commercial tools for ISO 9000 certification. We analyse these tools along several dimensions: certification stages supported, targeted industry sectors, and features. Each tool typically provides assistance for several stages of the certification process. Most tools provide some kinds of support for the system analysis, system implementation, system review and maintenance stages. As expected, many tools (about 33 per cent) are targeted specifically for the manufacturing sector. Another 60 per cent of the tools aim at the general business sector. Sixty per cent of the tools support assessment activities while about half support documentation template. No single tool covers all activities of the certification process. It is recommended that any company which is planning or is in the process of implementing a QMS should seriously consider the opportunity of using some of these automated tools.
Quality management of laboratory support services in tertiary institutions
Authors: Siu Vincent Y.F. , Lau Newman M.T. , Cheung Albert C.
Published: July 2002

Tertiary education institutions (TEIs) are constituting TQM to aim for quality teaching, learning and research work. In the laboratories, practical learning and research are carried out, and they have to be backed up by quality support services. The Laboratory Centre of the Faculty of Science & Technology, City University of Hong Kong (FLC) is the support services provider for the Faculty laboratories. As a pilot, two support services: maintenance of the network of fume cupboards and equipment calibration were selected to apply for the ISO 9002 certification. In April 1997 the Certificate was awarded. This paper discusses the importance and shows the feasibility of implementing quality management system to laboratory support services in TEIs. The differences with similar certification in the private and public sectors are compared, and the benefits derived are outlined.
Fuzzy logic: application for audit risk and uncertainty
Authors: Friedlob George Thomas , Schleifer Lydia L.F.
Published: July 2002

Auditors generally describe risk in terms of probabilities. Risk arises from lack of information which in turn leads to uncertainty. Since uncertainty exists when information is deficient and information can be deficient in different ways, it follows that auditors deal with different types of uncertainty. This article describes different types of uncertainty and a relatively new method of dealing with uncertainty referred to as fuzzy logic. Fuzzy logic and fuzzy set theory have contributed greatly to the development of artificial intelligence and have the potential to facilitate internal auditors’ measurement and management of risk and uncertainty in the audit environment.
Hospital Management in the 1990s: Fundholding Consultants?
Authors: Oni Olusola O.A.
Published: July 2002

Explores a model of clinical management which attempts to cope with the management‐professional conflict and seeks to enable the hospital to run effectively and efficiently. Two key goals are identified for the hospital which are: to support consultant staff and provide physical and emotional support for patients. Notes that clinical services do not lend themselves to bureaucratic management and that there needs to be two distinct and parallel organizations within the hospital. Outlines the new structure for clinical service management.
The Impact of Trust Status on Corporate Culture
Authors: Litwinenko Anna , Cooper Cary L.
Published: July 2002

Outlines the results of a study designed to examine the effects of trust
status on perceived organizational culture and over time. Through the
adoption of a prospective longitudinal design and incorporating both
pre‐ and post‐trust measures it has been possible to ascertain a number
of issues including the move from a support‐based to a power‐based
culture with greater autocracy and centralization of power and control.
Further research is planned to examine the impact of these changes on
the health and performance of individuals moving through the
transitional stages of major organizational change.
Getting Research into Practice: Facing the Issues
Authors: Dopson Sue , Mant Jonathan , Hicks Nicholas
Published: July 2002

The translation of research into practice is currently a high‐profile
issue in the NHS. A number of regions have undertaken work in this area.
Reports on a project that is part of the Anglia and Oxford Regions′s
“Getting Research into Practice” (GRiP) initiative. The work focuses on
the use of steroids in pre‐term delivery, a procedure that medical
evidence suggests can reduce neo‐natal mortality and morbidity. Presents
a number of findings which suggest that getting research into practice
does not merely rest on the availability of well‐researched evidence.
What about the Health of Ancillary Staff? A Management Audit
Authors: Forrest Diana , Walsworth‐Bell Jo , Mason Lynda
Published: July 2002

Health at Work in the NHSwas launched at the same time asHealth of the Nation, in July 1992. There is good national and local evidence identifying ancillary staff as a priority for health promotion. Despite the evidence, and a regional drive to make work with ancillary staff a priority, a recent audit made clear that very little has happened. Market testing seems to have excluded ancillary staff health from senior management responsibility. Discusses possible reasons and the implications.
Service quality in NHS hospitals
Authors: Youssef Fayek , Nel Deon , Bovaird Tony
Published: July 2002

Discusses the utilization of an instrument – SERVQUAL –
as a means of assessing patient satisfaction with service quality.
Patients treated (174) for a variety of health problems in a number of
departments completed the SERVQUAL questionnaire. There is a dearth of
knowledge in this important field and the authors note that the results
indicate the need for improvement in service quality as identified by
the study population.
Surveying the organizational culture in an NHS trust
Authors: Mackenzie Sue
Published: July 2002

Describes the methodology used to survey the organizational culture
in four strategic business units of an NHS trust. Data were collected
from selected organizational members on 19 different dimensions of
culture using both qualitative and quantitative methods. Reports the
findings from the culture survey in one of the four directorates in
detail to demonstrate the quality of data to be collected using this
methodology.
Using ritual to reduce barriers between sub‐cultures
Authors: Brooks Ian
Published: July 2002

Examines the potential for reducing the dysfunctional consequences of demarcation between work groups and professions in the NHS. Suggests that change may be achieved by interpreting and manipulating rituals which preserve the negative aspects of professional and work group autonomy. Discusses a number of rituals observed in a case study hospital during an extensive research exercise and demonstrates how they help maintain potentially dysfunctional culture norms and behaviours which, consciously or not, serve to resist moves to achieve more flexible, team‐orientated, patient‐centred changes. In addition, explores new rituals which may question current practices, and argues that attention to rituals in the wider change process may facilitate the desired change. Suggests that changes which confront unnecessary demarcation, but which do not undermine professional integrity, can create real benefits for NHS hospitals.
Doctor in the process The engagement of clinical directors in hospital management
Authors: Buchanan Dave , Jordan Simone , Preston Diane , Smith Alison
Published: July 2002

Aims to examine medical involvement in hospital management processes, and to consider the implications of current experience for the next generation of clinical directors. Doctors who move into a formal management role often find themselves unprepared for their new responsibilities. Research has thus concentrated on identifying the management competences which doctors lack, and with designing ways to remedy the deficit. Seeks to move beyond this deficit model by adopting a perspective which focuses on the engagement of doctors in the management process. Draws data from in‐depth interviews with six clinical directors and 19 other members of the hospital management team at Leicester General Hospital NHS Trust (LGH). Content analysis of interviews suggests that the engagement of clinical directors in the hospital management process at this site can be described as reluctant, transient, service‐driven, power‐pulled and pressured. This negative portrayal of the role, however, must be set in the context of the “management expectation” held of clinical directors by other hospital managers and staff ‐ an expectation that is not currently fulfilled.
The importance of the pharmaceutical industry to the UK economy
Authors: Earl‐Slater Alan
Published: July 2002

The objective of this paper is to indicate the importance of the pharmaceutical industry to the UK economy. Data on various aspects of the industry are presented and examined. As background information a collection of policies and pressures on the pharmaceutical environment are identified and discussed. The evidence shows what the UK economy stands to lose if it loses its pharmaceutical industrial base. Concludes that policy and pressure affecting drug products also affect drug companies; some of this is not realised when drug product policies are considered; the people of the UK will still need drugs whether or not the UK has a pharmaceutical base; the UK economy stands to lose a significant amount of benefits if it loses its pharmaceutical industrial base.
Implementing change in the National Health Service
Authors: Lamb Mike C. , Cox Mike A.A.
Published: July 2002

This paper will outline the current changes being imposed on the National Health Service. The literature on change management will be employed to propose some guidelines for health service managers. The National Health Service (NHS) spent much of the 1980s and 1990s learning about the transition from administration to management and must now make the transition from management to leadership. The emphasis is now focused less on doing and more on being.
Knowledge and attitudes of Malaysian private medical practitioners toward guidelines‐based medicine
Authors: Lian Paul C.S. , Marnoch Gordon
Published: July 2002

This paper describes a study of the knowledge and attitudes of a sample of private medical practitioners in Malaysia in relation to questions posed on guidelines‐based medicine. The study was conducted through a postal questionnaire sent to a sample of 2,000 private practitioners. Placing the research in context, a description of Malaysia and its health‐care system is provided. Issues surrounding guidelines‐based medicine in the Malaysian context are discussed. An analysis of the sample population’s personal and professional characteristics is presented. Key research findings include identifying a substantial knowledge deficit – less than half of the respondents claimed to understand “guidelines”. A majority of doctors (64 per cent) think guidelines are useful. Only 29 per cent of respondents knew where to find guidelines, with 22 per cent claiming to have used guidelines. The paper concludes with a discussion of issues in the implementation of guidelines‐based medicine in Malaysia based on the study’s findings.
Factors influencing the formation of “black pad” in electroless nickel‐immersion gold solderable finishes—a processing perspective
Authors: Goosey Martin
Published: July 2002

Nickel–gold planar surface coatings have been increasingly specified over the last ten years as the circuit board solderable finish of choice. Although offering a number of significant advantages over both conventional Hot Air Solder Levelled (HASL) finishes and alternative planar finishes, nickel–gold can, under certain conditions, be associated with a premature brittle interfacial solder joint fracture failure. This failure typically occurs at the interface of the nickel deposit and the intermetallic formed during soldering. The exposed nickel usually exhibits a “blackish” discolouration that has led to the term “black pad” being used to describe such failures. Although black pad usually occurs at very low levels, its incidence can be catastrophic and hence much work has been done by numerous workers to elucidate further the causes and mechanisms of this failure. This paper reviews the current understanding of the black pad failures and details work carried out by Shipley to extend this knowledge and to help users minimise the likelihood of its formation.
The politics of state, society and economy
Authors: Luiz John M.
Published: July 2002

Takes issue with the way in which economics deals with the state and assumes homogeneous capacity. Instead it argues that differences in growth rates between countries can be traced back to the capacity of the state and political system. A state that is relatively capable is able to provide a political environment conducive to growth. It highlights the role of the élite in the development process, the necessity for a competent and insulated economic bureaucracy, and the significance of “embedded autonomy” for the state. These elements shape the nature and capacity of the state.
Higher education financing and equality of educational opportunities in Swaziland
Authors: Akinkugbe Oluyele
Published: July 2002

This paper constitutes a major attempt at examining financial flows within the educational system in Swaziland as well as in computing the households, relative to public contribution to unit costs in education. It found that financial resources to the education system derive from the traditional sources, that is, government, local communities and households, non‐governmental organizations, private enterprises and corporations as well as foreign aid. While the government contributes about 83 per cent of the total fund in the tertiary level, the household and families contribution is higher at the primary, secondary and high school levels. This is an indication of the fact that higher education is heavily subsidized by the government at the expense of basic education, bringing about inequality of educational opportunities within the education system. To redress the imbalance in the funding mechanism, cost‐sharing or cost recovery measures are being proposed at the higher education level.
Growth and equity in microstates
Authors: Mehmet Ozay , Tahiroglu M.
Published: July 2002

This paper examines the phenomen of microstates and, in particular, their often exceptionally high per‐capita levels of income. It suggests that the small size of a state, in terms of both area and population, may be economically advantageous. The special characteristics of microstates are defined and a case study of the Turkish Republic of North Cyprus is used to examine them further. Conclusions are drawn and, hopefully, discussion will be stimulated regarding the relatively unexplored field of microstates.
An international comparison of attitudes to inequality
Authors: Austen Siobhan
Published: July 2002

Examines community attitudes to earnings inequality in six countries – Australia, West Germany, the UK, the USA, Hungary and Poland. A comparison is made of the attitudes to inequality in each of these countries. The changes in attitudes to inequality that occurred over the 1987‐1992 period are also examined. Some conclusions on the important relationship between culture and the economy are drawn from this analysis.
The development of the corporation in England, with emphasis on limited liability
Authors: Gillman Max , Eade Tim
Published: July 2002

Traces the evolution of the corporation in England, from Greco‐Roman times to the Joint Companies Act of 1862. The evolution suggests a supply of the corporate form that responded to the demands of the marketplace. With the growing specialization of labour in the markets, the corporate form came to be more specialized itself, ending with the enactment of universally available limited liability incorporation.