bluuebunny/crossref_metadata_2025 huggingface dataset:
Seeking extramural funds to improve services: is it worth the effort?
Authors: Senkevitch Judith J.
Published: July 2002

This article reports key results of a study of the longer term effects of one type of grant (US Library Services and Construction Act), awarded to Wisconsin public libraries over five years (1989‐1994) to improve services to specific groups of users. The study used a qualitative, case study methodology to formulate theory derived from data. Data collection included analysis of proposals and final project reports for 119 funded projects, and, for a sub‐set of 22 selected projects, 74 structured telephone interviews with public library directors and project coordinators, representatives of user groups and related service agencies, and regional systems specialists familiar with the projects. Findings suggest that such projects do have long term benefits. Guidelines are provided for public libraries for developing fundable proposals, and recommendations are made to help funding agencies increase the likelihood of selecting successful projects.
Status of Higher Secondary Schools Scheme in the Punjab Province of Pakistan
Authors: Mahmood Khalid , Saeed Muhammad
Published: July 2002

Basically aims at exploring whether a single definitive structure for secondary and higher secondary education is appropriate for Pakistan or not. The results show that the pedagogical and pastoral environment of the Higher Secondary Schools Scheme (HSSS) gradually improved between 1987‐94, although various factors like financial constraints, lack of physical facilities etc. prevailed in these institutions. It further explores the fact that not only has enrolment in grade XI increased in these institutions, but pass rates in XII have also been improving annually. The analysis of Boards’ results indicates that the achievement of students in arts subjects was better than that of students in science subjects. Gender did not appear to be a significant indicator in this regard. High correlation was found between enrolment and passing.
Is higher education ready for knowledge management?
Authors: Rowley Jennifer
Published: July 2002

Higher education institutions are in the knowledge business, since they are involved in knowledge creation and dissemination and learning. Examines the applicability of the concepts of knowledge management to higher education institutions in the United Kingdom. Identifies a number of existing facilities, systems or projects which contribute to knowledge management in higher education, such as libraries, and electronic collections of learning materials, networks for e‐mail communication, and management information systems which provide data on the student profile. Then considers the challenges associated with the creation of a knowledge environment in higher education, and explores the opportunities offered by viewing knowledge as an asset. Concludes by noting that although knowledge based organizations might seem to have the most to gain through knowledge management, effective knowledge management may require significant change in culture and values, organizational structures and reward systems. The management of the relationship between knowledge and power is crucial.
A survey of the health of Victorian primary school principals
Authors: Green Rod , Malcolm Susan , Greenwood Ken , Small Michael , Murphy Gregory
Published: July 2002

In recent years responsibility for the administration of schools internationally has shifted from education departments towards self‐governing schools. This trend has resulted in major changes to the role of school principals. Such changes in role may impact on the psychological and physical health of principals, but there has been very little research into this population. A survey of the health and wellbeing of a representative sample of 50 principals of State primary schools in Victoria, Australia is reported. Subjects completed questionnaires measuring health‐related behaviour and stress and arousal levels and participated in comprehensive health appraisals. Principals reported better smoking patterns than the population as a whole. Despite a higher socioeconomic status than the population as a whole, the health status of the principals was not apparently better. Principals reported higher stress levels and worse physical health than a group of white‐collar employees of similar socioeconomic status.
Impact of a health promotion program on the health of primary school principals
Authors: Green Rod , Malcolm Susan , Greenwood Ken , Murphy Gregory
Published: July 2002

The role of a school principal has changed dramatically in the last decade and there has been widespread concern regarding the impact of this change of role on principal health and wellbeing. Worksite health promotion programs have been used in many different settings to encourage employee health, but there is very little information on the effectiveness of such programs, particularly in improving principal health. This study evaluated the impact of a 12‐month health promotion program on a group of 50 volunteer principals. Participants in the program reported improvements in their diet and exercise habits and this was reflected in improvements in blood pressure, cholesterol and body fat measures. These results indicate that worksite health promotion can play a significant role in improving the health and wellbeing of school principals.
Barriers to the efficient and effective use of information technology
Authors: Middleton Peter
Published: July 2002

Examines the efficiency and effectiveness of a prescriptive systems development methodology in practice. The UK Government’s mandatory structured systems analysis and design method (SSADM) was examined to determine its value to software projects. The evidence was collected from interviews with 17 project managers, discussions with participants on three large SSADM projects and from observing 90 end users in training. The conclusions are that prescriptive information systems methodologies are unlikely to cope well with strategic uncertainty, user communication or staff development. The recommendations are to focus more on soft organisational issues and to use approaches tailored to each project.
The information management and technology strategy of the UK National Health Service – Determining progress in the NHS acute hospital sector
Authors: Wainwright David , Waring Teresa
Published: July 2002

The publication of the United Kingdom National Health Service (NHS) Information for Health Strategy heralded a new strategic focus for the provision of information systems (IS) support across the NHS. Key changes concerned the placement of much greater emphasis on clinical information needs by route of the Electronic Patient Record (EPR) and the Electronic Health Record (EHR). The last decade has seen unprecedented changes within the NHS due to government policies, political ideology, health‐care reform and pace of technological progress. This paper argues that this rate and scale of change has outstripped the ability of health‐care organisations to respond effectively in order to implement the key goals set by strategic policy makers. An historical review is combined with an analysis of recent empirical survey data to determine the evolution and progress of the NHS IM&T strategy over a period of ten years. The review and analysis is enabled by adopting techniques and theory derived from research within the field of Information Systems, whereby Information Systems maturity models are used as an heuristic to measure levels of sophistication of IT adoption and use. These models demonstrate that NHS hospitals are fairly immature in terms of the adoption and usage of information systems and technology; struggling to provide adequate foundations for systems integration (data, work and culture). Conclusions reflect on the current progress and ambition of the strategy and comment on its potential outcome given existing NHS knowledge of IT, skills, capability and infrastructure.
Competency management in the British civil service
Authors: Horton Sylvia
Published: July 2002

Competency management is an idea that was developed in the private sector and transposed to the public sector during the 1990s. First this article examines the concept of competency‐based management, its claimed advantages over traditional approaches to personnel management and the problems associated with its use. Second, it describes and analyses the extent of its use in the British civil service based on an empirical survey of 130 civil service departments and agencies carried out in February 2000. Third, it looks in detail at the way that five civil service organisations have developed, and are using, holistic approaches to competency management. Finally, it concludes that although the approach to introducing competency management has, up to now, been fragmented, ad hoc and pragmatic central government pressure to adopt benchmarking and Investors in People personnel strategies is resulting in a more holistic practice of competency‐based management throughout the civil service.
Managerialism in local government – Victoria, Australia
Authors: Van Gramberg Bernadine , Teicher Julian
Published: July 2002

There has been a global phenomenon in public sector management which advocates a paradigm shift from administrative to managerial values. Governments have been able to put an ideological gloss on managerial strategies to suit local political agendas. The spread of this policy, where public servants have their roles transformed to managers and the public to customers, serves to strengthen demonstration of the diminishing role of government and the increasing reliance on the market. Through our research on managerialism in local government in Victoria, we show that there has been a repackaging of the senior council manager into an idealised private sector version. However, we identify a paradox between the rhetoric of the empowered, entrepreneurial “new public manager” and the reality of intensified government control and scrutiny over municipal activities and conclude that “new public management” in Victorian local government is illusory or, at best, incomplete.
The effect of new public management on intensive care unit staff
Authors: Kowalczyk Ruth
Published: July 2002

The NHS is largely dependent on two groups of professionals – medics and nurses. Recent government changes support the development of a central role for management. The impact of these changes on the roles and relationships of those working in the NHS must be understood in light of the structures already in place within it. Medical dominance in healthcare decision‐making, nursing power emanating from the strength of the medical‐nursing relationship and the hierarchies within and between the two professions all affect and are affected by recent management changes. In intensive care a key feature of the context, insularity, had already significantly modified these structures prior to recent reforms. This paper starts by discussing and contrasting the response of medics and nurses to these changes before highlighting the differences in the way these changes have impacted on staff in intensive care. Analysis is based on data from an observational study of the formation of a new directorate and interviews with senior nurses, medics and managers in intensive care.
Challenges in costing health care services
Authors: Northcott Deryl , Llewellyn Sue
Published: July 2002

Recent developments in performance measurement and reporting systems in the UK National Health Service (NHS) have created new challenges in costing health care services. In particular, the introduction of the “National Reference Costing Exercise” (NRCE) has substantively changed the way in which health care cost information is reported and used. While the outputs of the NRCE are intended to support hospital management and control by facilitating cost benchmarking, the usefulness of NRCE data depends on the comparability of cost information across hospitals. This paper draws on questionnaire results to explore the challenges in standardising health care cost information, as perceived by those closest to the costing exercise. The results reveal several problems in costing practice, all of which contribute to high variability in the costs reported by hospitals. Until these problems are recognised and addressed, they present a barrier to the effective use of comparative cost data for the management of English hospitals.
The Role of Senior and Middle Management in Developing Countries
Authors: Msimangira Kabossa A.B.
Published: July 2002

Reports the results of a study carried out in Tanzanian public
textile manufacturing firms. The purpose was to examine the roles
performed by middle and senior managers to enable them to carry out
their jobs efficiently and effectively. In addition, the study
concentrated on manufacturing management practices and the relationship
between managers and subordinates (employees). It was found that middle
managers have more practical vision for the future than top (senior)
managers. The majority of middle managers, though they perform strategic
functions in the organization, do not have as much influence to effect
changes as do top managers However, current fundamental problems need to
be at least partly solved before any particular management technique can
be expected to work well. Where management techniques are applied, they
need to start with basic information and reporting before any more
advanced methods can be introduced. Proposes recommendations to
alleviate some of the problems.
Privatization in India
Authors: Mishra R.K. , Lateef Syed Mohammed A.
Published: July 2002

State‐Industry interface has always been a subject of debate
because the role of the state in relation to industry depends on the
economic philosophy adopted by a country. The two extreme economic
philosophies, capitalism and socialism, have their own limitations. Once
Winston Churchill observed: “Capitalism is unequally shared wealth
while Socialism is equally distributed poverty”. India has
followed the path of a “mixed economy” which thrives on the
co‐existence of public and private sectors. The joint sector which
provides a compromise between public and private sectors has been a
subject of debate in the country since the early 1970s. Today when the
Indian economy is in transition there is a need to make a fresh
assessment of the joint sector. The basic idea underlying the concept is
a combination of joint ownership, joint control and professional
management. It is a pattern wherein the Government, through its
Industrial Development Corporation (IDC), holds 26 per cent of equity
capital, the private sector partner holds 25 per cent and the remaining
49 per cent is meant for the public. In fact, the joint sector is the
application of the concept of a mixed economy at the micro level.
The Use and Development of Information Systems and Technology in
Scottish Local Government
Authors: Donnelly Mike , Dalrymple John F. , Hollingsworth Ivan P.
Published: July 2002

A survey of Scottish local government IT managers confirms the
existence of systems allowing modern decision support systems (DSS) to
be successfully exploited. Extensive in‐house software exists across
departmental functions indicating significant internal expertise. IT use
is inversely related to managerial level, with the majority of users
located in the central services and housing functions. The traditional
supporting role of information systems and technology (IS/T) is changing
as compulsory competitive tendering (CCT) is applied to the IS/T
function itself. Considerable uncertainty surrounds decision making in
IS/T as a result of proposed structural change to unitary authorities.
The Language of Empowerment
Authors: Osborne Stephen P.
Published: July 2002

Examines the concept of “empowerment”, and its implications for public sector management. Argues that it is not a single concept, but rather a cluster of concepts. Offers a typology of the different approaches to empowerment contained within this cluster, and details the issues that these raise for the management of public sector services. Concludes with two short examples of how this typology could be used to further understanding of empowerment, in the context of community care for elderly people.
Criminal justice managers: setting targets or becoming targeted?
Authors: Nash Mike , Savage Stephen P.
Published: July 2002

Despite the rhetoric of new public sector management, criminal
justice agencies in England and Wales are still driven by a political
agenda. Initiatives, such as the setting of targets and increased
efficiency objectives, can be over‐ridden not only by reversals of
government policy but by clashing agency policies. The absence of a
clear management strategy for all criminal justice agencies renders them
liable to sudden change in a sensitive political climate. Analyses case
examples discussing cautioning of offenders and the granting of bail to
demonstrate the “knock‐on” effects of policy change in one
area for a whole series of agencies further along the line. Concludes
that moral panics and political pressure are greater predictors of
managerial change than sound business sense.
International cultural differences in public sector management
Authors: Brown Andrew D. , Humphreys Michael
Published: July 2002

Focuses on the problems of transferring western models of
management to other cultures with specific reference to the UK and
Egyptian technical education sector. Using Hofstede′s framework, a
cultural overview of UK and Egyptian public sector education principals
is provided. Reveals substantial cultural differences between the two
groups suggesting that the transferability of western management models
and practices is fraught with difficulties. Concludes that there is a
need to mould and adapt management concepts and practices developed in
the West to local cultural conditions in order for them to be
appropriate and applicable. In demonstrating this, offers one of the
first attempts to apply Hofstede′s questionnaire in studying cultural
differences in the public sector.
Management skills and senior management effectiveness
Authors: Analoui Farhad
Published: July 2002

Traditionally, the effectiveness of the senior officials within the
public sector has been disproportionately associated with task instead
of people‐related skills. A study of 74 senior managers within Indian
Railways, over three years, has revealed that managers, in order to
become effective, not only require task and people skills but also
self‐development knowledge and skills. Moreover, the above broad
categories of managerial skills form a hierarchy which suggests that the
more senior positions which managers occupy, the greater the need for
people and self‐development. Explores the implications of the above for
senior management training and development in public sector briefly.
Applying total quality management to educational instruction
Authors: Babbar Sunil
Published: July 2002

How can education service managers, administrators and teachers make educational instruction more effective? Can concepts fundamental to the total quality management (TQM) philosophy be applied to teaching? Just as managers often buy the most advanced equipment but fail to integrate it fully into their production process, so many administrators and educators hear and read about, and are able to identify with, the TQM philosophy in general, yet they remain wanting of an understanding of how it can be applied to teaching. Presents a framework for TQM‐oriented instruction in an attempt to serve this end. Presents the specific practices that constitute this approach as part of an effort to facilitate TQM‐driven instructional processes across educational levels and disciplines, and across nations. Assesses the effectiveness of TQM‐driven teaching through student feedback from course evaluations and administers an educational survey. The approach presented can serve as one benchmark for use in the process of re‐evaluating and realigning instructional processes to ensure continuous improvement.
Designing effective management education programmes
Authors: O′Donovan Ita
Published: July 2002

Arises from a concern with the relationship between providers of
management education programmes and their client groups. Addresses two
issues: what the author considers to be the core requirements necessary
for the design of effective tailor‐made management education programmes;
how this approach has been affected by the introduction of the project
framework by the Overseas Development Administration (ODA). Outlines the
core factors required in providing effective management education and
client‐institutions for it to take place. Considers how to create a
productive working relationship between the provider and client
institutions. Examines the factors which contributed to the ODA adopting
the project framework. Suggests that the prime motive was the need for
accountability within the civil service, with direct consequences for
the manner in which projectization has been implemented. Critically
analyses the approach and contrasts it with the approach of Germany′s
Gesellschaft für Technische Zusammenarbeit. Finally, examines the
recent ODA “Logical Framework Approach and TeamUP” and
suggests that creative use of this initiative could address the concerns
mentioned previously.
Environmental policy and management in Barbados
Authors: Khan Jamal , Alleyne Samantha
Published: July 2002

Considers the inclusion of environmental policy dimensions into strategic development planning for the coastal environment of Barbados. Coastal zone management forms one aspect of development planning in Barbados, focusing on strategic development planning within the coastal environment. The environment and development are closely linked in a complex cause and effect relationship. Almost all types of development tend to erode a country’s resource base and this can undermine a country’s development strategies. Development continues to be seen and practised in the narrow context of growth; and little substantive progress has been made over time in explicitly integrating the environmental dimension into the regular programmes and activities of public and private sector organizations. One of the recurring features is that, in contemporary Barbados, environmental policies tend to muddle through and evolve incrementally as the need arises. Concludes that a durable development lesson for all lower income countries around the world is that development cannot be sustained for long if the environment continues to be undermined.
Public sector reform and the long‐term public servant
Authors: Dann Susan
Published: July 2002

Since the 1970s public services throughout the world have undergone significant reforms in terms of structure and personnel practices. In Australia these reforms have concentrated on the introduction of affirmative action and equal opportunity programmes, the revision of selection and promotion procedures to reinforce the merit principle and the opening up of positions in the public service to outside appointments. Examines how recent reforms in the Queensland public sector have impacted on long‐term public servants. Finds that the effects of the changes are being unevenly felt by different groups in the public service. Specifically, it appears that the processes are being more stringently applied to women than to men.
Competitive intensity and technical efficiency in public sector firms: evidence from India
Authors: Ramaswamy Kannan , Renforth William
Published: July 2002

Reports that transfer of ownership from government to private hands is touted as the only way to eliminate inefficiencies in the public sector. Argues that the alternative approach ‐ increasing competitive intensity through decontrol of restricted industries without changing ownership to private investors ‐ is likely to provide similar efficiency gains. Examines this hypothesis empirically in the context of state‐owned manufacturing enterprises in India that face effective competition from private sector firms. Shows, from analysis of variance of efficiency indicators of a longitudinal sample of 108 firms over the period 1988‐1992, that increasing levels of competition trigger corresponding increases in the overall level of technical efficiency of state‐owned enterprises that face competitive conditions. Provides a persuasive case for introducing competitive markets as an alternative to complete privatization, especially in monopolisitc settings.
Linking external and internal relationship building in networks of public and private sector organizations: a case study
Authors: Palmer Adrian
Published: July 2002

Observes that there has been considerable recent interest in evolving forms of network organizations, and notes the suggestion that organizations are developing increasingly fuzzy external boundaries as ongoing relationships with external subcontractors are developed. Identifies a number of network models that have been proposed which combine systems theory, resource dependency theory and strategic contingencies theory, but notes there has been little empirical analysis of the effects of an organization’s external relationships on its internal relationships, or vice versa. Summarizes briefly recent theoretical developments in the network literature and then reports on a case study analysis of a number of public‐private sector tourism marketing collaborative organizations. Looks at the reasons why public and private sector organizations collaborate to market a local tourism destination and the benefits that can be obtained from this process when compared to in‐house marketing. Concludes that the organizations studied had developed structures and processes which had the characteristics of an emerging network organization.
Evaluation, learning and the effectiveness of public services
Authors: Sanderson Ian
Published: July 2002

Attempts to locate the legitimatory nature of the discourse of quality in the wider context of prevailing ideas about the role of government in the promotion of social welfare and how public service organizations can deliver quality services. Elaborates on the prevailing conventional wisdom underpinning the “New Right” project to restructure public service. Gives a critique of this conventional wisdom which addresses the limitations of “consumerist” notions of quality and the role of instrumentally rational discourses in legitimizing the New Right project of restructuring the State. Develops an alternative conception of public service quality and finally outlines the role for evaluation in promoting social learning as the basis for achieving effectiveness in public services.
Whole system development ‐ rethinking public service management
Authors: Wilkinson David
Published: July 2002

Pressure for reform and change in the public services will continue irrespective of the political composition of governments. There are many interrelated pressures for change, some of the key ones being the need to contain public spending (to under 40 per cent GNP?) in the face of ever increasing global competition, changing demographic and employment patterns, increasing need and demand for services, and the need to find innovative solutions to obdurate problems of local levels ‐ health, housing, community safety, unemployment and so on. Above all, this will require greater productivity; changing skill boundaries, demarcations and mixes; far greater applications of technology and innovative community‐based multi‐agency working ‐ beyond rhetoric. Unfortunately, much current research, scholarship and commentary is “locked into” individual public sectors ‐ health, education, public administration and so on. This means that it is likely to be informed by existing frames of reference which already lie within these sectors. A wider flow of ideas, theory and critical analysis across private and all public sectors could lead to the development of new paradigms of insight, understanding and practice. This would prove a further impetus for a bottom‐up social movement with a communitarianist agenda. Unfortunately this is most unlikely to be promoted top‐ down because most politicians are also “locked into” the binary thinking of Fordist modernism.
Managing risk ‐ achieving protection? The police and probation agendas
Authors: Nash Mike
Published: July 2002

In recent years the “protection of the public” has risen to the top of the law and order agenda, fostered by a populist Home Secretary. Not only has the effect been to raise the stakes in the sentencing process but also to shape the working and managerial agendas of criminal justice agencies. This article explores the potential of two agencies working to the same agenda of public protection, the police and probation service. It asks who will gain most from joint working and what might be lost in the process. It explores the difficulty of setting and achieving targets in an area fraught with so much uncertainty but etched into the public consciousness as needing action.
Using a group support system to support client assessment
Authors: Read Martin , Gear Tony , Devold Rune
Published: July 2002

The paper describes the application of a group decision support system (GDSS) to the work of a panel of public sector workers assessing the needs of clients for various forms of social support and benefit. In particular, the paper focuses on the development of consistency of approach to judgement when the workers come from a variety of professional backgrounds. The application is concerned with the introduction within Norway of an approach to the production of judgemental information relating to clients, and for its subsequent utilisation in a national system. The framework, known as GERIX, is intended to ensure that assistance and support is provided on a fair and equitable basis across the nation. The approach is centred on a set of criteria designed to enable a comprehensive review of a client situation to be undertaken. Data for a client, utilising the criteria, are based on judgemental assessments by professionals. It is, therefore, critical for all involved in these assessments to understand and apply the model in a consistent way. Results strongly suggest that the approach to group process support enhances individual learning of professionals who are required to utilise the GERIX framework.
Conflict and convergence: managing pluralism in planning and provision
Authors: Essex Tamara
Published: July 2002

There has been much research focusing on contracting and its effect on individual voluntary sector organisation, and some mapping of the extent of voluntary sector participation in joint community care planning. Each of these is a new and formal relationship with the statutory sector, and in many cases the tasks are fulfilled by the same voluntary sector worker (usually the senior paid officer of the agency). But the impact that these two new relationships have on the voluntary organisation’s perception of its dependence and inter‐dependence has received less attention. The paper will draw on structured interviews in three local authorities, with voluntary sector participants in contracts for social care, and with participants in joint community care planning groups, as well as on documentary research. It will explore the impact of the evolving roles for those seeking to operate effectively in the pluralist provision of public services. It will analyse experiences within joint community care planning structures, and will analyse experiences of contractual relationships. The paper will seek to identify the elements present in each research site which influence the culture of joint working within the two statutory/ voluntary relationships.
The relationship between organisational culture, organisational climate and managerial values
Authors: Wallace Joseph , Hunt James , Richards Christopher
Published: July 2002

This paper begins with a comprehensive review of the management literature on culture, and demonstrates close parallels with research and writings on organisational climate and values. The paper then reports the findings from an empirical investigation into the relationship between the organisational culture, climate, and managerial values of a large Australian public sector agency. The relative strengths of four dimensions of culture in this organisation were measured using Hofstede’s instrument. Added to this were items from a questionnaire developed by Ryder and Southey, derived from the Jones and James instrument measuring psychological climate and providing scores across six specific dimensions of organisational climate. Measures of managerial values, drawn from a questionnaire by Flowers and Hughes, were also incorporated. Results show that levels of culture within this particular organisation are at variance with those reported by Hofstede from his Australian data. Findings indicate a strong link between specific organisational climate items and a number of managerial values dimensions. Additional relationships between particular dimensions of culture, climate and managerial values are also reported. From this, a hypothesised, predictive model of linkages between the constructs is presented.
Professionalism, organizational‐professional conflict and work outcomes
Authors: Shafer William E. , Park L. Jane , Liao Woody M.
Published: July 2002

This study examines the relationships among professionalism, organizational‐ professional conflict and various work outcomes for a sample of Certified Management Accountants. We assessed professionalism using Hall’s Professionalism Scale, and tested the relationships among professionalism, organizational‐professional conflict, organizational commitment, job satisfaction and turnover intentions using a structural equations model. The results indicate that two dimensions of professionalism (dedication to the profession and autonomy demands) were positively associated with perceptions of organizational‐professional conflict. As hypothesized, individuals who perceived higher levels of organizational‐professional conflict were less committed to the organization, had lower levels of job satisfaction and also had higher turnover intentions.
A Bi‐cultural Comparison of Accountants’ Perceptions of
Unethical Business Practices
Authors: Karnes Allan , Sterner Julie , Welker Robert , Wu Frederick
Published: July 2002

This study investigates whether public accountants in the United
States and Taiwan perceive the motivational factors (risks and benefits)
surrounding unethical business practices differently because of national
culture. The study was based on the general proposition that perceptions
would differ because of the closeness of the in‐group being harmed or
benefited. Subjects provided perceptions of legal, loss‐of‐face, and
reputational risk and of psychic and financial gain for eight unethical
business practice scenarios. The findings supported the general
proposition in terms of risk perceptions, but not in terms of gain
perceptions.
Contingency Theory and the Impact of New Accounting
Technology in Uncertain Hospital Environments
Authors: Rayburn J. Michael , Gayle Rayburn L.
Published: July 2002

The contingency model was used to evaluate the impact of a new
accounting technology (Diagnosis‐related Group (DRG) systems in US
hospitals on the perceived role and importance of accountants and
accounting data, their job performance evaluation and job satisfaction,
contingent upon the nature of the hospital. There was a significant
difference in the responses of not‐for‐profit and proprietary hospital
accountants. Proprietary hospital accountants reported less of an
increase in the use of financial data for control than public and
for‐profit hospital accountants, probably because centralised financial
controls and policies were considered to be more prevalent in the
proprietary area than in the not‐for‐profit area prior to DRG. This
provides support for contingency theory.
New Markets, New Commons, New Ethics: A Guest Essay
Authors: Henderson Hazel
Published: July 2002

One major development in the upsurge of accounting interest in
environmental issues has been a quantum leap in the recognition of the
extent of the crucial role that economics plays in constituting
accounting thought and practice. “Conventional” economics
and its contribution to the environmental debate and radical critiques
of economics′ environmental failures have become familiar territory.
However, a further, most important, development in accounting has
largely gone unnoticed, the development of “New Economics”.
This offers a paradigm shift from the mechanical and inorganic focus of
early industrialism to the post‐industrial biological and
information‐oriented channels, through which it is hoped that a
“win‐win” solution will resolve the current conflict between
society and the powers that be.
Standardization Issues in Management Accounting
Communication
Authors: Bayou Mohamed E.
Published: July 2002

The stock of new terms in management accounting emanating from
expansion in computer applications, flexible manufacturing systems, and
quality controls is expected to grow. Unless a proper standardization
arrangement is created, co‐ordination problems in communication will
reach insurmountable levels. In light of the “linguistic
relativity and determinism hypothesis” (also known as the
“Sapir‐Whorf hypothesis”), researchers concluded that
different professional affiliations in accounting create different
linguistic repertoires or codes for intergroup and intragroup
communications. Structuralism and its “doctrine of linguistic
relativity,” which asserts that there are no universals in
language, convey the difficulty of communication between nations with
different languages. These difficulties constrain the growth of an
international management accounting discipline. Terminology
standardization reduces these problems. Considers the theoretical and
practical arguments for standardization, the mechanics of
standardization, and suggests an answer to the obvious question of who
should be responsible for terminological standards. Included are the
results of a survey, conducted in the United States, of management
accountants dealing with the difference between current and desired
levels of terminology standardization.
Codes of Accountability in the New Public Sector
Authors: Gray Andrew , Jenkins Bill
Published: July 2002

Elaborates a model of accountability as a relationship of three
parties: principal, steward and the codes on which stewardship is
established, executed and adjudicated. Describes how the enhancement of
accountable management in the public sector, through the Financial
Management Initiative, the Next Steps Agencies and, most recently,
market testing, has brought changes to these codes and thus to
accountability itself.
Auditor professional performance and the mentor relationship within
the public accounting firm
Authors: Siegel Philip H. , Rigsby John T. , Agrawal Surendra P. , Leavins John R.
Published: July 2002

Formal mentoring programmes have developed in public accounting
firms in order to gain career development and organizational advantages
and, although there is substantial literature concerning problems with
formal mentoring programmes, there are few studies which actually have
compared the mentoring process at firms with a programme with those
using an informal process. Compares mentoring activities at each level
in two accounting firms, one using a formal mentoring programme and the
other an informal approach, to see how they differ. Qualitatively, no
significant differences were found between the two approaches on the
perceived influence for career development. Differences were found,
though, regarding the respondents′ personal development and the numbers
of mentor relationships between the two types of approaches. Concludes
that personal development tended to be rated higher under the informal
than the formal approach at the critical staff and senior levels.
Regarding numbers of mentor relationships, the results indicate that the
significant differences were related to rank.
Objectivity and the role of history in the development and review of accounting standards
Authors: Young Joni J. , Mouck Tom
Published: July 2002

Considers what role history plays in the US accounting standard‐setting process and how this role may be constrained by an emphasis on objectivity and an adherence to a positivistic view of bureaucratic decision making. Explores the role history could play in the development and review of accounting standards and, in particular, how history might contribute to pluralizing the past, problematizing the present and revisioning the future.
Political arithmetick: accounting for irony in Swift’s A Modest Proposal
Authors: Phiddian Robert
Published: July 2002

Written in 1729, Jonathan Swift’s satirical essay, A Modest Proposal remains a challenge to the logic of current accounting practices. By shining a harshly sceptical light on the languages and assumptions of “Political arithmetick” (then a novel intellectual discipline), Swift shows the capacity of this ancestor discourse of modern accounting to blind its users to the reality of the situation they face. Argues that accounting discourse should open itself to “undisciplined” interpretation so as to reduce the risk of being blind to important factors that fully “disciplined” professional activity cannot see. In particular, argues that: a hermeneutic model based on deconstrnctive theories of blindness and insight deserves to be imported into accountancy theory from literary theory; that accountants should attend to satirical modes of writing, such as Swift’s Proposal, so as to unsettle and test the assumptions that underpin their professional practice. Consequently, addresses both the history of accountancy and its present habits of interpretation.
The editorial gatekeepers of the accounting academy
Authors: Lee Tom
Published: July 2002

Proposes to evidence the colonization of the accounting knowledge production process by a relatively few élite institutions in the USA. By examining the doctoral origins of the editorial board members of six major accounting research journals between 1963 and 1994, demonstrates the extent of the colonization and its potential to bring closure to the knowledge production process. As such, the results are consistent with previous studies by Lee (1995) and Williams and Rodgers (1995), and improve our understanding of the history of the professionalization of accounting research.
The ethics of care and new paradigms for accounting practice
Authors: Reiter Sara
Published: July 2002

The ethics of rights or the separative model has dominated Western thought since the Enlightenment and the ethics of care was developed as a feminist critique seeking to rebalance our basic thought structure. The ethics of care is used as a framework for analysis and as a visionary ideal to evaluate proposed changes in accounting practice. Reports on changes in conceptualizing accounting practice proposed by the AICPA’s special committees on assurance and financial reporting. The proposals challenge traditional views of accounting practice, based on rights thinking, and adopt concepts from new management theories compatible with the ethics of care. Contends that it is not clear to what extent these proposals, and other current proposals to address the problem of auditor independence, represent a real paradigm shift. The proposed changes are driven by an economic imperative to expand the scope of services of the profession and may result in a significant threat to the accounting profession’s claims to professional status.
Exploring accounting education’s enabling possibilities
Authors: Cuganesan Suresh , Gibson Roger , Petty Richard
Published: July 2002

Explores the possibilities that accounting could become a resource in a movement towards fairer and more just societies. Considers specifically the ways in which mainstream management accounting textbooks, as tools of management accounting education, have the effect of encouraging students of the discipline to be unaware, unquestioning and uncritical of the social and organizational effects of management accounting practice. Aims to explore, through illustrations from a leading mainstream management accounting text, both the obvious and the more subtle ways in which such texts can inculcate these future practitioners with norms of practice that preclude management accounting’s emancipatory role in society. Considers in the course of this analysis the described purpose of management accounting; the assumptions made about human behaviour; the presentation of class structures and interests; and the importance of cultural specificity when considering management accounting. Counter‐illustrations are offered of how accounting educators might move towards encouraging students to consider accounting’s enabling possibilities. Finally, suggests areas for further investigation and effort which are material to the development of an enabling accounting.
The expanded audit report ‐ a research study within the development of SAS 600
Authors: Innes John , Brown Tom , Hatherly David
Published: July 2002

Reports research results which were presented to the Working Party of the Auditing Practices Board, which developed Statement of Auditing Standards 600 on the expansion of the audit report. Provides a brief discussion of the working party’s reception of the research. Results revealed that, with the short audit report used in the UK until September 1993, a gap existed between auditors and users with 14 of the 18 audit dimensions having statistically significant differences. An expanded audit report (a British version of SAS 58 constructed by the authors) changed users’ perceptions although ten of these 18 dimensions still had statistically significant differences between the users and the auditors. Expansion of the audit report is only a partial “solution” and needs to be combined with other measures, such as changing audit activities. An analysis of the dimensions for which users’ perceptions of the audit are enhanced shows that expansion of the audit report allows the audit profession to enhance its status without any change in actual audit activities or auditor accountability.
An insight into accountability and politics in universities: a case study
Authors: Coy David , Pratt Michael
Published: July 2002

In an era when improved accountability and more comprehensive annual reporting was sought from all parts of the New Zealand public sector, this paper focuses on universities to explore the political influences on accountability. The changing nature of accountability is considered and the internal political factors that may impinge on annual report disclosures are discussed. Issues considered at the societal level include the public right to know, the interest in public sector annual reports and the influence of the accountancy profession in determining the form and content of annual reporting. A case study recounts events on a university campus surrounding the issue of resource allocation and the lack of publicly available information, to provide insights about the political influences upon annual reporting. Fulfilling public accountability obligations is as important for organizations involved in learning and caring as it is for other organizations with more overt commercial, administrative or political objectives.