bluuebunny/crossref_metadata_2025 huggingface dataset:
Changes in the Public Sector: A Review of Recent
“Alternative” Accounting Research
Authors: Broadbent Jane , Guthrie James
Published: July 2002

Reviews some recent contributions to “alternative”
accounting research in relation to the changes which have taken place in
the public sector, and which have altered the structure of the sector.
An important task for the authors therefore has been to define what they
view as comprising the public sector. Concludes that there is still a
paucity of research in this domain. There are huge opportunities, and
great need, for evaluative work and international comparisons. There is
also a need to focus on different phases in the institutional financial
cycle. Raises series of questions about the emergence of the
“new” accounting and the ways in which it is
institutionalized and maintained.
The Investment Performance of UK “Ethical” Unit Trusts
Authors: Luther Robert G. , Matatko John , Corner Desmond C.
Published: July 2002

Examines the impact on investment returns of stated non‐financial
criteria by utilizing information on UK “ethical” unit
trusts. Over a limited period of observation there was weak evidence of
some overperformance on a risk‐adjusted basis by “ethical”
unit trusts. Suggests arguments that might intuitively explain
overperformance or underperformance. There is clear evidence that the
“ethical” trusts have UK investment portfolios more skewed
towards companies with low market capitalization than the market as a
whole. Associated with this, they tend to be invested in low dividend
yield companies. The degree of international diversification varies and
a suitable international benchmark may be needed to separate out any
“ethical” effect.
Accounting, Auditing and the Business Establishment in
Colonial Auckland 1880‐1895
Authors: Hooper Keith C. , Pratt Michael J. , Kearins Kathryn N.
Published: July 2002

Describes the Auckland, New Zealand, sharemarket of the early 1880s
which possessed many features in common with the same sharemarket 100
years later. Creative accounting practices and questionable auditing
judgements were some of these shared features. The Auckland sharemarket
was dominated by an elite group of businessmen who controlled most of
the leading companies. When the market collapsed in 1886 many of these
companies experienced grave financial difficulties. Focuses on the
accounting and auditing contribution to these difficulties.
Keeping the Record Straight: Foucauldian Revisionism and
Nineteenth Century US Cost Accounting History
Authors: Tyson Thomas
Published: July 2002

In a series of related articles, several authors argue that the
establishment of military superintendency at the US Armories in 1841
enabled Daniel Tyler′s “pathbreaking inspection” in 1832 to
exert disciplinary power over labour and stimulate subsequent
productivity improvements. In essence, the authors identify a critical
event, place it in a Foucauldian power/knowledge framework, and accredit
it with major impact on accounting development. A careful re‐examination
of archival material discloses, however, that in these “new”
histories, factual material is selectively presented and questionably
interpreted, apparently to bolster a disciplinary‐based historical
viewpoint. Re‐examines letters, documents, and secondary source material
and compares this evidence to the factual material presented in the new
Foucauldian histories. Arrives at a more traditional interpretation of
events at the Springfield Armory, one that minimizes the historical
impact of Tyler′s work and West Point trained superintendency. The
overriding contention is that the search for an understanding of
accounting history should not be driven by a post‐modern theory of
social relations.
Personality Profile of Female Public Accountants
Authors: Davidson Ronald A. , Dalby J. Thomas
Published: July 2002

Describes the personality characteristics of a sample of female
accountants from public accounting firms in a large Canadian city.
Comparisons are made with the general population of all women, with male
accountants, between accountants in firms of different sizes, and
between accountants at different position levels in the firms. Indicates
from the findings that female professional accountants, as a group, have
personality profiles which are different from women in general and from
their male colleagues. Their impact on accounting firms and on the
accounting profession will be substantial once they achieve management
positions in significant numbers.
The “New” Accounting Research: On Making Accounting More
Visible
Authors: Morgan Glenn , Willmott Hugh
Published: July 2002

Reviews recent developments in new accounting research (NAR). Gives
particular attention to recent empirical research within this
perspective and uses the metaphor of (in)visibility to explore the
distinctive nature of accounting as a set of social practices. Argues
that much recent research seeks to make visible the conditions and
consequences of accounting practices and the ways in which accounting(s)
contribute(s) to the processes of social and organizational
(re)production. In spite of this critical approach, however, NAR has
very limited engagement with policy issues and debates. While
recognizing the institutional pressures that tend to confine debate,
urges proponents of NAR to consider how to communicate the significance
of their work beyond the confines of the academic community.
Respondent Lobbying in the Australian Accounting Standard‐setting
Process
Authors: Tutticci Irene , Dunstan Keitha , Holmes Scott
Published: July 2002

Aims to contribute to the understanding of the Australian
standard‐setting due process. Analyses submissions made on Exposure
Draft 49 Accounting for Identifiable Intangible Assets (ED49) as a case
study of the strategies employed by lobbyists in their attempt to
influence the accounting standard setters. Previous studies on
respondents′ submissions have ignored the possibility that, in
responding to exposure drafts, lobbyists are provided with a means of
persuasion in excess of casting votes. Employs a form of content
analysis to study the political process of standard setting. The results
suggest that respondents on ED49 attempted to weight their lobby
positions with the use of supporting arguments that utilized conceptual
and/or economic consequences rationale and presented positions of
differing strengths.
Reappraising the Genesis of Managerialism
Authors: Hoskin Keith , Macve Richard
Published: July 2002

In a 1977 publication Alfred Chandler singled out the Springfield Armory
as the site where single‐unit management was pioneered in the United
States, crediting Superintendent Roswell Lee (1815‐1833) with
establishing a first “managerial” approach to work discipline and labour
accounting. However, as economic breakthrough came only in 1841/2, it
has since been argued that Lee′s role has been overestimated.
Re‐examines archival evidence to show that: the changes of 1842 at
Springfield were not due to external economic pressures, but to pressure
exerted by West Point graduates in the Ordnance Department; Lee, as the
dominant arms manufacturer in the 1820s, was not “held back” by economic
factors from implementing any changes he desired; and his system of work
organization was never even potentially managerial, with his accounting
system in particular having been fundamentally misinterpreted. The
evidence reinforces the case for viewing the invention of modern
business and managerialism as primarily a disciplinary breakthrough.
Counting Health Care Costs in the United States: A Hermeneutical Study of Cost Benefit Research
Authors: Oakes Leslie S. , Considine Judith , Gould Steven
Published: July 2002

Since the mid‐1980s the major players in US health care have argued that
costs and benefits should underlie the allocation of health care
resources. Looks at 30 cost benefit studies taken from the medical
literature and examines five of them in depth, using the “depth
hermeneutical” approach advocated by Thompson (1990). Concludes that
cost benefit studies are about not only the co‐ordination of interests
but also the obscuring and exclusion of other interests.
Questioning the value of the research selectivity process in British university accounting
Authors: Humphrey Christopher , Moizer Peter , Owen David
Published: July 2002

Provides a response to Puxty et al.′s call for academics to
become involved in public policy debate. Addresses the issue of the
effect on British university accounting research of the promotion and
undertaking of continual research selectivity exercises. This should be
of direct concern to accounting and other academics. The key message is
that greater co‐operation, not competition, is needed both to secure a
healthy future for academic accounting across the broad range of
institutions in which the subject is researched and taught, and to
provide a worthwhile educational experience for all students, not just
the favoured few.
Preserving historyinaccounting: seeking common ground between “new” and “old” accounting history
Authors: Funnell Warwick
Published: July 2002

Points out that traditional conceptions of accounting history and its achievements are being challenged by new accounting historians who are informed by radical philosophies and approaches to history. Suggests that this is a belated reflection of movements within the wider discipline of history which can be traced to the annalists in the 1930s and more recently to the influence of postmodernism. Observes that at issue between the traditional and new history are the importance of facts and the pursuit of truth by traditional historians, noting that new accounting historians have decried the reactionary effects of traditional history, which they propose to overcome by substituting accounting as an interested discourse for accounting as a neutral, socially sterile technique. Explains that, as the conventional form of historical writing, the narrative form also has been disparaged. Concludes by arguing that accounting historians should be tolerant of different approaches to accounting history.
Professional rivalry and changing management control approaches in UK clearing banks
Authors: Seal Willie , Croft Liz
Published: July 2002

The paper employs a critical version of Abbott’s “system of professions” in order to analyse how new management practices in UK clearing banks have been influenced by competing bodies of expert knowledge promoted by the banks’ own profession, their senior management and outside professions. The main loser in this contest has been the professional expertise represented by the Chartered Institute of Bankers (CIOB). For most of the last 100 years the banks based their management control systems on cultural controls embedded in the branch system. In the 1970s and 1980s, the branch culture was challenged by a new marketing ethos and by the impact of new technology. In the early 1990s, changes in the structure of banks plus a continuing profits crisis induced further changes that saw the introduction of new management accounting techniques such as activity‐based costing. Finally, notes that, while recent commercial and regulatory problems offer potential opportunities for the non‐accountancy finance professions, the banks are unlikely to allow the emergence of a more independent profession within their own organizations.
Regulatory arbitrage through financial innovation
Authors: Shah Atul K.
Published: July 2002

Despite the existence of accounting standards, there still remains a degree of flexibility in their interpretation and gaps between rules. It is alleged that management practises “creative compliance” to influence the picture of financial performance portrayed in the annual report. This practice is not necessarily “illegal” because it need not violate the letter of any rules, but may challenge their spirit. Since accounting is an integral part of the regulation and governance of the corporation, the practice of creative compliance makes accounting regulation appear weak and ineffective. Traces and analyses the objectives underlying the design and implementation of one major creative accounting scheme through a case study of financial innovation in convertible securities. The evidence highlights the pressures on management to perform on specific accounting ratios, and the extent to which companies were willing to go (with assistance from bankers and lawyers) to practise creative accounting. Shows that the conventional restraints on these practices, such as auditors, analysts and the media, have not been effective. What emerges is an unbalanced conflict between the regulators and the regulated corporations, where the latter, having access to significant financial and professional resources, appear to have a consistent upper hand.
Contrasting world views on accounting
Authors: Chew Andrew , Greer Susan
Published: July 2002

Examines the issues arising from the enforcing of a Western form of accountability on the Australian Aboriginal and Torres Strait Islander (ATSI) peoples. Aboriginal organizations such as the ATSI Commission (ASTIC) are set up under a policy of self‐determination. Policy makers need to balance the tension between the policy of self‐determination and the need for accountability. This tension may be expressed as a conflict between Aboriginal organizations’ (or agents’) accountability to governments (or principals) and their responsibility to “higher principals”, their “Dreaming Law”. Seeks an understanding of Aboriginal culture and highlights areas of conflict between systems of financial accountability and Aboriginal culture. Unless systems of accountability applied to the Aboriginal context take into account Aboriginal culture, they can be disempowering and alienating. Recommends further dialogue with the ATSI peoples to develop a more enabling form of accountability.
Accounting and trust in the enabling of long‐term relations
Authors: Seal Willie , Vincent‐Jones Peter
Published: July 2002

The enabling role of accounting in supporting classical contractual exchange has been extensively analysed in agency theory. In contrast, analyses the role of accounting in enabling empirically important and welfare‐enhancing long‐term relations which rely on trust and co‐operation rather than legal remedies. Under what circumstances does accounting strengthen, weaken or even destroy the trust which underpins relations both within and between organizations? What are the implications for accountability? Explores these general questions in the contrasting contexts of compulsory contracting policies in UK local government and the transition from socialism in Eastern Europe.
Ritualism, opportunism and corporate disclosure in the New Zealand life insurance industry: field evidence
Authors: Adams Mike
Published: July 2002

Drawing a framework from Gibbins et al. (1990), uses information collected from field interviews to isolate those factors which influence the voluntary disclosure practices of New Zealand life insurance companies. Interview evidence suggests that voluntary disclosure is a multi‐dimensional phenomenon that is influenced by both firm‐specific antecedents such as company culture and environmental conditions, for example, the state of market competition. Gibbins et al. (1990) refer to these organizational and environmental determinants of corporate disclosure as ritualism and opportunism. The results of this study thus provide important insights into the voluntary disclosure practices of life insurance companies. Also concludes that field‐based research carried out within a sound conceptual framework could make a valuable contribution to the accounting literature and complement the results obtained in studies utilizing more conventional statistical techniques.
Misclassification in bankruptcy prediction in Finland: human information processing approach
Authors: Laitinen Erkki K. , Laitinen Teija
Published: July 2002

In this study the factors behind the decision‐makers’ erroneous judgements regarding failure prediction (classification of firms as bankrupt and non‐bankrupt) are analysed. The purpose is to find out the factors causing incorrect responses, i.e. the cases in which the decision‐maker is for some reason incapable of using the given information to arrive at the correct classification. The following five possible sources of disturbance in this decision‐making were hypothesized: firm‐specific factors, data, decision‐maker‐specific factors, external factors, and failure process. In further analysis these factors were empirically operationalized and their significance was tested applying logistic (logit) analysis separately for the Type I and Type II classification errors identified in an HIP study. The results indicated that the effect of all of the five hypothesized factors on misclassifications is statistically significant. The inconsistency of the cues (firm‐specific factors) may be the main factor causing errors in evaluation. Moreover, the failure process is another important factor (Type I error). Thus, human bankruptcy prediction can be improved mainly by checking the consistency of financial statements (that they give a true view of the firm’s economic status) and by paying special attention to timely identification of the possible failure process. Future HIP studies on bankruptcy prediction and also other economic events should pay attention to control the kinds of sources of disturbance identified in this study, to maintain validity.
Executive coercion and state audit: A processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing1978‐84
Authors: Funnell Warwick
Published: July 2002

The introduction of efficiency auditing in Australian Commonwealth state audit created a level of stress and threat for the Auditor‐General never previously encountered. Using insights from processual analysis as developed by Turner to demonstrate the pressures on state audit, the paper focuses on the principal events constituting the short life of the new Efficiency Audit Division (1978‐84) which had been established within the Australian Audit Office to develop efficiency auditing methods and to carry out efficiency audits. It documents for the first time a level of executive intrusion in state audit which contradicts the image promoted in Westminster democracies of a robustly independent state auditor and highlights the political nature of state audit.
Annual report readability variability: tests of the obfuscation hypothesis
Authors: Courtis John K.
Published: July 2002

The purpose of the paper is to investigate the presence of variability within the chairman’s address section of the annual report. The coefficiency of variation (V) is used as a simple statistical measure, with calculations based on three Flesch‐based Reading Ease scores from 100‐word passages of 120 annual reports of Hong Kong public companies for 1994/5. Vs range from 4.83 percent to 89.64 percent and 106 companies have Vs greater than 10 percent. Discernible reading ease patterns are shown to be present according to chi‐square tests. Management propensity to obfuscate is introduced in the form of hypotheses, namely, companies with high variability and low readability will be associated with “bad news” and high levels of press coverage, this last variable being introduced into the readability literature for the first time. The obfuscation was accepted for companies with high financial press coverage.
The big agenda
Authors: Tomkins Cyril
Published: July 2002

Considers the implications of the APIRA 1998 conference for accounting research. Research of all kinds should lead eventually to better practice and be useful. The data bank of study should provide guidance in addressing accounting problems, therefore the data bank needs some structure and order to be useful. Needs to be thought given and work undertaken to structure the knowledge into high, middle and low range theories into a hierarchical and generalised theory of accounting that is functional.
Critics’ use of satire against the auditing profession: a short historical note
Authors: Chandler Roy A.
Published: July 2002

At a time when the auditing profession faces mounting criticism in the wake of corporate and professional scandals, it is not unusual to read caustic commentary in the press. This is not a new phenomenon. The nineteenth century auditing profession had to face similar criticism from the media, but practitioners then had to deal with a weapon more effective than mere prose, satire. This short historical note captures some of the more amusing yet hard‐hitting attacks on the profession. We can only hope that this form of critical writing makes a come‐back.
The “rational” and “traditional”: the regulation of accounting in the Philippines
Authors: Cadiz Dyball Maria , Valcarcel Lina J.
Published: July 2002

The efficacy of the “rational” corporatist regulatory framework of Philippine financial reporting and, in particular, accounting has generally been questioned. We will show that the regulation of accounting in the Philippines is not corporatist at all in its implementation. A “traditionalist”/familial culture mediates the “rationalist”/legalistic regulatory process of Philippine accounting regulation. Two cases of apparent ethical misconduct in the practice of public accounting are examined to illustrate the process of mediation.
“Interests” and accounting standard setting in Malaysia
Authors: Susela Selvaraj D.
Published: July 2002

This paper offers insights into the conflicts and tensions within the Malaysian accounting profession and the power struggle therein to dominate the accounting standard setting process, within the context of a rapidly developing country. It shows how interest groups and parochial interests, along with issues of self‐protection, affected the process of standard setting, which was controlled by different interests over the period under study. At one time the profession dominated. But far from being a monolithic body, it was in turn split according to various interests: the Big Six behind the Malaysian Association of Certified Public Accountants (MACPA) and the smaller firms behind the Malaysian Institute of Accountants (MIA). At other times big business prevailed. These conflicts and power struggles are revealed through an analysis of the case of the Goodwill Accounting Standard.
Are different models of care pathways being developed?
Authors: de Luc Kathryn
Published: July 2002

Care pathways are becoming increasingly popular within UK healthcare organisations yet very little is known about the tool. Using the results from a survey of healthcare organisations, which are members of the National Pathways Association (NPA), the author suggests that different models of care pathways are being implemented. Four models or different types of care pathways are identified, with different features in each model. The models can be used prospectively by organisations to decide which particular features they may want to include. Alternatively, the models can be used as an assessment tool to identify the type of pathway being developed. This assessment can form the basis for any future evaluations of the effectiveness of the pathways which are developed.
Statistical measures of customer satisfaction for health care quality assurance: a case study
Authors: Hasin M.A.A. , Seeluangsawat Roongrat , Shareef M.A.
Published: July 2002

While applications of TQM tools and techniques in health care service industry are widely advocated, determination of customer satisfaction and factors of dissatisfaction in the hospitals has become enormously important as the main ingredient of TQM. This paper aims at determining the elements of customer satisfaction, by collecting information through survey, using both written questionnaire and interview, and then statistically determining correlation between factors and elements of dissatisfaction. The study is performed at the Muang Petch Thonburi Private Hospital, located in Petchaburi province of Thailand. The aim of the management is to gather information on customer satisfaction levels and factors of dissatisfaction that need to be addressed and subsequently eliminated in the near future.
Introducing Anticipated Recovery Pathways
Authors: Riches Terina , Stead Louise , Espie Charlotte
Published: July 2002

Integrated Care Plans, or Anticipated Recovery Pathways, embrace quality
and efficiency concepts. They allow multi‐disciplinary input on patient
care planning. Pathways are now being developed hospital‐wide. Discusses
their development and implementation.
Not Just Money:
Authors: Benders Jos , van de Looij Frank
Published: July 2002

Scarcities of qualified personnel are becoming a common phenomenon in
The Netherlands. At the same time, increasing wages to secure an
adequate workforce is not always possible or sufficiently effective, and
other ways of retaining and recruiting personnel have to be found.
Investigates the importance of various job characteristics for retaining
and recruiting employees and presents the results from a survey among
employees of a Dutch hospital experiencing a tight labour market. Job
characteristics other than wages, such as labour relations and work
content, were found to play a major role in individuals’ choices to
resign or stay. Discusses consequences for employment strategies in
other organizations.
Continuous improvement and TQM in health care
Authors: Swinehart Kerry , Green Ronald F.
Published: July 2002

Argues that US health care is in a state of crisis. Escalating
costs account for 13 per cent of GNP, making health care the third
largest industry in the USA, and spending is expected to increase.
Claims health‐care providers need to control rising costs, improve
productivity and flexibility, adopt appropriate technologies, and
maintain competitive levels of quality and value. States that TQM may
provide an environment that will focus on quality of patient care and
continuous quality improvement at all levels of the organization
including the governing body, the administrative, managerial, and
clinical areas. Any new national or state health‐care plan will force
providers to be more efficient while maintaining quality standards.
Concludes that it will be strategically imperative that health‐care
providers ranging from family physicians to major medical centres and
suppliers ranging from laboratories to pharmaceutical firms establish
methods for making rapid continuous improvement and total quality
management the cornerstone of the strategic planning process.
Measuring service quality at a university health clinic
Authors: Anderson Elizabeth A.
Published: July 2002

Describes research undertaken to assess the quality of service
provided by a public university health clinic. The SERVQUAL instrument
was administered to patients of the University of Houston Health Center
in order to evaluate customer perceptions of service quality. The
results of this study are currently being incorporated into the clinic’s
strategic planning process, specifically with respect to future resource
allocation towards quality improvement projects.
Service quality: a satisfaction survey of the elderly
Authors: McCartan‐Quinn Danielle , McAleer Eddie , Naqvi Inam
Published: July 2002

Locality management devolves the responsibility for the delivery of community health and social services to “localities” of some 25,000‐30,000 people. States that unit general managers wanted to measure the clients’ perception of the quality of the service provided. Research resource constraints limited the study to the elderly in receipt of at least one statutory service and the carers. Describes how a survey of 410 elderly was carried out by interview in their place of residence and a postal survey of carers based on the same criteria was conducted which yielded 221 usable responses. Analyses show considerable variability within the two groups across the criteria with informational needs scoring least well by a considerable margin in both. Comparing scores between the two groups shows that carers were much less satisfied than the elderly clients with scores in general being about 30 points lower for all criteria.
Activity‐based cost management in health care ‐ another fad?
Authors: Aird Brian
Published: July 2002

By providing improved information for strategic planning purposes, activity‐based cost management (ABM) systems can help hospitals and other health care providers improve the quality and efficiency of the care they provide, control costs and manage their resources better. The NHS is starting to evaluate the ABM approach. Describes a research project in one specialist hospital in Sheffield, UK, which found that conventional approaches to costing can be inaccurate by as much as 100 per cent; conventional approaches will consistently undercost complex, specialist, infrequent episodes of care and overcost straightforward, frequent episodes; and the resulting information from ABM about costs and processes significantly improves the decision‐making capabilities of managers, particularly in relation to “what if” situations.
Sisters’ and charge nurses’ attitudes to quality
Authors: Reeve Jacqueline
Published: July 2002

Discovers sisters’ and charge nurses’ thoughts about quality assurance and whether their needs and those of their patients were satisfied by the process. Reports the results of qualitative research conducted with sisters and charge nurses working within specific clinical areas in a community trust. Shows the differences of opinion within the sample towards quality and illustrates that, although sisters and charge nurses have a good knowledge of what quality is, they acknowledge that others working within their clinical areas may not be similarly aware. Finds that, while some of the respondents felt that quality assurance would benefit patients to some degree, others felt that quality initiatives actually disadvantaged patients. Members of the sample were unhappy with certain problems of quality assurance, associated with external and internal auditing, training needs and financial implications. Recommends that quality needs to be formally included in pre‐ and post‐basic training.
GP referral letters to a community mental health team: an analysis of the quality and quantity of information
Authors: Burbach Frank R.
Published: July 2002

Presents the results of a study which investigated whether the quality of information provided by GP referral letters to a community mental health team (CMHT) was sufficient to determine an appropriate response and the allocation of professional resources. A random sample of GP referral letters received over a six‐month period was analysed. The presenting problem, diagnosis and the indication of severity of symptoms were rated. Perusal of the CMHT members’ replies to the GPs allowed a rough analysis of the extent of agreement with the GPs’ diagnoses, description of presenting problems and severity of symptoms. Discusses the results of the study with regard to the implications of GP fundholding and the employment of GP‐based counsellors.
Attitude of laboratory personnel towards accreditation
Authors: Verstraete Alain , van Boeckel Ermine , Thys Martine , Engelen Frans
Published: July 2002

A multiple choice questionnaire was submitted to medical technologists in three medical laboratories, at varying times after obtaining an EN 45001 accreditation. A large majority (85‐90 per cent) considered that their workload was increased by the accreditation process. In two laboratories, the technologists did not think that the accreditation process had improved the quality of the results. The major advantages were the fact that everything was traceable, that the technologists felt more sure about the procedures to follow, received more responsibilities and had a better knowledge of the tests they performed. The major disadvantages were the increased paperwork, discrepancies between the procedures and the reality, the fact that more attention is paid to the formalities than to the quality of the results and that the accreditation process decreased the adaptability. The number of advantages mentioned seemed to increase with the interval since the accreditation. A small majority of the technologists preferred working in an accredited laboratory than in a non accredited one.
Comparing public and private hospital care service quality
Authors: Camilleri David , O’Callaghan Mark
Published: July 2002

The study applies the principles behind the SERVQUAL model and uses Donabedian’s framework to compare and contrast Malta’s public and private hospital care service quality. Through the identification of 16 service quality indicators and the use of a Likert‐type scale, two questionnaires were developed. The first questionnaire measured patient pre‐admission expectations for public and private hospital service quality (in respect of one another). It also determined the weighted importance given to the different service quality indicators. The second questionnaire measured patient perceptions of provided service quality. Results showed that private hospitals are expected to offer a higher quality service, particularly in the “hotel services”, but it was the public sector that was exceeding its patients’ expectations by the wider margin. A number of implications for public and private hospital management and policy makers were identified.
Physician outcome measurement: review and proposed model
Authors: Siha Samia
Published: July 2002

As health care moves from a fee‐for‐service environment to a capitated arena, outcome measurements must change. ABC Children’s Medical Center is challenged with developing comprehensive outcome measures for an employed physician group. An extensive literature review validates that physician outcomes must move beyond revenue production and measure all aspects of care delivery. The proposed measurement model for this physician group is a trilogy model. It includes measures of cost, quality, and service. While these measures can be examined separately, it is imperative to understand their integration in determining an organization’s competitive advantage. The recommended measurements for the physician group must be consistent with the overall organizational goals. The long‐term impact will be better utilization of resources. This will result in the most cost effective quality care for the health care consumer
An analysis of catering options within NHS acute hospitals
Authors: Li‐Jen Hwang Jessica , Desombre Terry , Eves Anita , Kipps Michael
Published: July 2002

Reforms of the NHS’s healthcare structure have placed additional pressure on all aspects of hospital management. Evaluation of the effects of these reforms is difficult without more information on current conditions. Hospital catering in acute care trusts has little contemporary background research available. With this in mind, a survey of all the acute care NHS trusts within the eight regions in England was undertaken to investigate the hospital meal service process. A mailed questionnaire asked for the meal production system, food service method and food delivery personnel used by each trust, and a copy of a weekly menu. Results, from an 80.7 per cent response rate, indicate that most trusts use batch cooking to prepare their meals, and plated meal service to deliver the food to the wards. Almost 75 per cent of the trusts use nurses, at least in part, to serve food. English foodstuffs dominate the menus. Most of the trusts have moved towards meeting the goals set by the Patients’ Charter and other NHS recommendations.
Planning Your Total Career and Life Portfolio
Authors: Zajas Jay J. , Mitchener Zajas Jann R.
Published: July 2002

Accelerating technology and market changes are creating many new
employment opportunities and career challenges. With such changes,
viable career development strategies are needed. Through a review of the
goal setting and need assessment process, and numerous executive
development practices, presents a model for management and career
development known as the Total Career and Life Portfolio (TCLP).
Developed by the authors for use in career counselling, managerial
consulting, training and development, and strategic planning, the TCLP
has been found to be a helpful planning process for executives.
Speaking in Public –
Authors: Freeburn Robert D.
Published: July 2002

Emphasizes the importance of material preparation; awareness of audience
constituency; posture; and physical and verbal pointing of important
information, incorporating movement and gesture.
How to Build Self‐directed Teams
Authors: Wellins Richard S. , Sykes Peter
Published: July 2002

Organizations are facing stiff competition in the ever‐changing global
market‐place and are sure to face increasing battles in the future. To
position themselves for success in the coming decade, many organizations
are making the transition to an empowered workforce. In an empowering
environment, those closest to the job are given the responsibility to
make decisions regarding their own work, and many times, their own
customers. Implementing self‐directed teams is a step towards achieving
an empowered culture. Details the five necessary steps for successful
team implementation including: the six‐step process for designing teams,
adopting team selection systems, addressing new training needs,
initiating leadership transitions and changing roles, and rewarding team
rather than individual performance.
Planned and Emergent Learning
Authors: Megginson David
Published: July 2002

Describes learners according to how they have responded to the twin
challenge of taking responsibility for planning their own learning and
squeezing learning out of this emerging experience. Typifies learners as
sleepers, warriors, adventurers and sages. Provides a range of
development processes for each.
Developing strategic processes for change in top management teams
Authors: Beeby Mick , Simpson Peter
Published: July 2002

Describes the non‐prescriptive approach which the authors have used
successfully as the basis for their interventions as culture‐change
consultants and management development practitioners in the UK public
sector. The requirement has been to help top management to develop an
effective strategic‐change management process to achieve organizational
transformation. Key elements of the approach are: simultaneous
interventions at the levels of top‐team dynamics, cultural values and
strategic planning; the collaborative management of an interactive
top‐down/bottom‐up process; and the application of a unique combination
of technologies in the cultural values survey (CVS) and strategic
options development and analysis (SODA).
The synolic approach to human resource development
Authors: Barratt Alan M. , Georgides Dimitri P.
Published: July 2002

The synolic approach to human resource development has been
developed to help consultants and practitioners obtain a comprehensive
perspective of the elements that contribute to HRD in terms of improving
individual performance. Examines the key elements that need to be
diagnosed and reviewed to ensure that all key issues can be actioned.
Management trainers, OD practitioners and executives from all sizes of
organizations can benefit from the messages. As we enter the
twenty‐first century, with downsizing and outsourcing of organizations,
what is left of executives will need to be highly effective, versatile,
flexible and high performers.
The systems dynamics of executive education
Authors: Goodwin Jack , Fulmer Robert M.
Published: July 2002

Examines the hypothesis that powerful forces created by the
structure of executive education and its participants are driving the
industry and participant behaviours. Presents a systemic model to
illustrate the forces shaping behaviours and outcomes.
Bottom‐up leadership
Authors: McCrimmon Mitch
Published: July 2002

Competitive advantage requires continuous innovation. Market‐led
organizations must be led internally by those who most deeply understand
emerging markets and who can drive product development. Bottom‐up
leadership is the next phase of empowerment – to encourage
knowledge workers to lead the development of new products. There is
still too much emphasis on top‐down leadership. Organizations in
fast‐changing industries need to disperse leadership throughout the
organization to change fast enough to keep up. Leadership must now be
based on content (knowledge) not merely process skills. As senior
executives move up the hierarchy, far away from knowledge advancement,
they can only use their process skills to develop content leadership in
leading‐edge knowledge workers. Survival thus requires new conceptions
of leadership.
A qualitative approach to researching management competences
Authors: Murphy Liam
Published: July 2002

Provides an introduction to, and general explanation of,
qualitative analysis. Explains why this approach is best suited to the
examination of management competences. The competency framework is
designed to allow organizations to self‐audit their executive
development needs. Shows how individual organizations might identify
their own standards and establish their relevant strengths and
weaknesses. Highlights the principles of survey design and gives an
indication of the possible explanatory variables and analytical
perspectives a researcher might use. Concludes by summarizing the
possible scenarios of development an organization may face having
conducted such an exercise.
Performance and quality of working life
Authors: Pruijt Hans
Published: July 2002

Examines the deep structure of the discourse on the organization of work and shows that the most successful texts share a common structure: they construct an ideal model in which performance and quality go hand‐in‐hand. Provides explanations for the self‐constructed gap between the model and reality, and recipes for change. This type of discourse has widespread appeal, but there are shortcomings attached to it: an inevitable neglect of the employment relation (and accordingly inadequate analysis of resistance to organizational change), and undue optimism about the quality of working life (thereby de‐legitimizing efforts, such as in Scandinavian and Dutch working conditions legislation, to establish the quality of working life as a value in its own right). Critical and empirical evaluative alternative approaches seem unable to capture substantial mind share.
Spectacular metaphors
Authors: Wood Thomaz
Published: July 2002

The use of metaphoric language has grown in prevalence in recent years. Frontline organizations have become “magical kingdoms”: ethereal places where image and substance rarely coincide, and where metaphors turn into powerful tools for consultants and change agents. At the same time, scholars explore the “wonderful world of metaphors”. Once simple figures of speech, metaphors have been transformed into a respectable approach for organizational analysis. Although millenarian, the theatre metaphor constitutes an attractive system of ideas for studying organizational phenomena. In this paper, the theatre metaphor is used as a point of departure for the development of another dramaturgical metaphor: the cinema metaphor. It is suggested that the latter might provide a better perspective for studying contemporary organizations in the age of spectacle.
The “presence” of video
Authors: Rosenberg Duska
Published: July 2002

This paper is based on the study of computer‐mediated communication (CMC) making use of e‐mail and video conferencing to facilitate co‐operative work at a distance. Video supported contact between remote partners can permit architects, other professionals (such as the structural engineers) and on‐site construction personnel, to relate to one another in real‐time. Video could provide a channel of communication between remote participants and serve as an analytical tool providing a record of mediated communication. The author investigates communicative issues raised by CMC practice. The theme of “presence” emerges as crucial.
Quality, Strategy and Structural Configuration
Authors: Shani Abraham B. , Rogberg Martin
Published: July 2002

Quality programmes have become an increasingly popular arena for
organizational and managerial practice. Some attribute this growing
focus to the notion that quality programmes are, and will be, key
competitive determinants of the 1990s. Yet, relatively little scientific
knowledge can be found in the literature. Reviews and summarizes nine
quality programmes. The comparative review of the studies supports the
notion that while diverse visions, guiding philosophies, and
implementation practices are utilized, the key features that seem
fundamental to quality programmes are their strategic character and
structural configuration. Identifies and discusses directions for future
research.
Can Humankind Change the Economic Myth? Paradigm Shifts Necessary for
Ecologically Sustainable Business
Authors: Stead W. Edward , Garner Stead Jean
Published: July 2002

Economic wealth is humankind′s most dominant myth. However, this myth
must be significantly altered if economic activity and ecological
sustainability are to be achieved for posterity. Changing the economic
myth means shifting the paradigms which underlie it, and shifting these
paradigms means changing the assumptions and values which lie at the
heart of business′s relationship to the planet. Research supports the
notion that widescale, fundamental change efforts are required to
achieve such shifts. Examines the magnitude of the changes which
probably will be necessary in order to achieve a truly sustainable
society in the future. Discusses the nature of some of the scientific,
economic, and management paradigm shifts which need to take place in
business organizations before the myth of economic wealth can be truly
modified to include Mother Earth.
Environmentalism in Progressive Businesses
Authors: Mirvis Philip H.
Published: July 2002

Examines the environmental innovations of several progressive
businesses, including Ben & Jerry′s and the Body Shop, in the areas of
products, processes, and campaigns to save the planet. Discusses how the
green consumer market, copy‐cat competitors, infrastructure development,
employee motivation, and interorganizational partnerships factor into
these firms′ environmental agendas. Pays special attention to why these
firms emphasize environmentalism in their business strategy and
corporate culture. Reviews some of the value‐laden issues posed by
aggressive environmentalism – such as the risks associated with
self‐promotion, dominance of one group′s values over another′s, and the
durability of environmentalism in the face of business downturns. Closes
with a roster of future research questions.
Organizational learning research profile
Authors: Crossan Mary , Guatto Tracy
Published: July 2002

Presents the results of a keyword search of the Social Science Citation Index (SSCI), ABI Inform and PyschLit databases using the terms “organizational learning” and “learning organization” to uncover patterns relating to: the amount of publishing activity by year; influential authors; journals publishing organizational learning research; and type of research published.
An international comparison of organization development practices The USA and Hong Kong
Authors: Lau Chung‐Ming , McMahan Gary C. , Woodman Richard W.
Published: July 2002

Compares the results of surveys of organizational development (OD) practices among major firms in the United States and Hong Kong. Despite obvious cultural differences between the two countries, OD practices were more similar than different. Discusses implications for OD research in international settings and global OD practices.
Boundary problems in political organizations
Authors: Schwartz Mildred A.
Published: July 2002

Considers why protest and/or third parties have such short political lives. Proposes that it is the boundary problems faced by third parties which constrain their ability to adapt and change. Argues that although third parties tend to be the agents of change, by adopting strategies of boundary maintenance they end up limiting their own growth.
Co‐management for workplace democracy
Authors: Whitty Michael
Published: July 2002

Discusses co‐management which is the step beyond self‐directed work teams and a natural evolution to a fully involved process of employee participation at all levels of the firm. Stresses that quality, productivity and organizational health are primarily what co‐management has to offer both owners and employees. This result will also benefit the regional, national and world industry which adopts co‐management.