bluuebunny/crossref_metadata_2025_split huggingface dataset:
The educational system for training coaches in Greece
Authors: Laios Athanasios 
Published: January 2007

PurposeCoaches leave an indelible mark on all their athletes by striving to exemplify the highest moral character, behaviour and leadership. Coaching is said to be as much an art as a science, and demands creativity and individual interpretation of people and situations. The aim of this study was to present the educational system for training coaches in Greece.Design/methodology/approachThe study is based on a review of the literature and Greek sports legislation.FindingsIt was found that the occupation of coaching can be practised in Greece by: graduates of the five departments of Physical Education and Sports Science; holders of a certificate or diploma from coaching schools in foreign countries accredited by the Greek Centre of Sport Research and Technology; and holders of a certificate or diploma from special schools set up by the General Secretariat for Sport. The results showed significant differences regarding the institution which issue coaching diplomas, duration of coach training periods and source of the official and legal licence given.Originality/valueThe study provides useful information on the Greek system of training and educating coaches, the duration of their studies, the category, and the teaching staff.
Incrementalism and strategic change: a university's experience
Authors: Arnaboldi Michela , Azzone Giovanni 
Published: January 2007

PurposeThe processual interpretation of strategic change has been often applied to private companies searching for a logic behind their apparent chaotic transformation. The purpose of this paper is to report on an experience in a public organisation, an Italian university, where this perspective is exceptionally reflected, entailing a refining process towards a new strategy.Design/methodology/approachThe longitudinal case study was carried out analyzing different subunits within this institution, investigating the way in which top managers have tried to re‐position the organisation, taking advantage of the increased autonomy given by a series of reforms of the academic system.FindingsThe results show an incremental process towards autonomy and accountability, through which top managers have transformed the organisational structure, identified responsibilities, and introduced a new set of managerial techniques.Originality/valueThis study shows how the combination of three elements – logic, incrementalism and accounting – has guided the institution in the trajectory of its transformation.
Interrogating the crisis in higher education marketing: the CORD model
Authors: Maringe Felix 
Published: January 2007

PurposeHigher education (HE) marketing the world over is in a state of crisis that manifests itself on three fronts. First, there continues to be sizeable resistance towards the marketing idea in the academy of many universities across the world. Second, HE itself has failed to identify its core business without which the sector can not have a firm marketing foundation. Third, HE marketing has not adequately domesticated itself and continues to rely on imported wisdom from the business sector. The purpose of this paper is to explore these problems using evidence from international research and propose a curriculum focused marketing model which should help refocus HE marketing, domesticate it appropriately and reduce the internal resistance with which it is frequently associated.Design/methodology/approachThe paper begins by examining the imperatives for marketisation in HE. It then reviews the extent of the three obstacles using evidence from research in different parts of the world. It concludes by offering a curriculum focused marketing model (CORD) which could serve the basis for future HE marketisation.FindingsBased on wide ranging data from the developed and less developed countries, obtained through national and regional surveys and a review of secondary findings, the paper suggests that a way out of this crisis is for universities to identify their core business as the development of their curricula and to base their marketing on a proposed curriculum centred marketing model.Originality/valueThe CORD model represents an attempt at addressing the crisis that HE marketing faces today.
E‐Learning and the development of “voice” in business studies education
Authors: Hart Mike , Rush David 
Published: January 2007

PurposeThis paper seeks to engage in an examination of “Quality in Business Education” (the QUBE project) with a specific brief to examine student involvement in the quality process.Design/methodology/approachThe work was carried out in conjunction with five partner institutions. The semantic distinctions between the terms “customer” and “consumer” subject to a detailed discussion. The paper examines the role of e‐learning in facilitating and encouraging student engagement in course delivery and evaluation.FindingsOne of the classic formulations in which consumers may react to the provision of services is provided by Hirschman's formulation of responses to the provision of services. Put simply, consumers may “vote with their feet” by choosing an alternative supplier of services that fits their need (exit). Another response is to articulate concerns vociferously in order to obtain redress or amelioration (voice). These traditional marketing concepts are then applied to the case of higher education.Originality/valueThe paper suggests an explanation why the student voice does not achieve more prominence, given the possibilities offered by recent advances in ICT, and details some of the experiences of course delivery and evaluation in their own institution.
Local government consultant performance measures: an empirical study
Authors: Deakins Eric , Dillon Stuart 
Published: January 2007

PurposeThe aim of this paper is to report on development and use of a survey instrument that captures qualitative, process‐related data from local authority officers in New Zealand, from which is derived a rigorous and parsimonious set of critical performance measures.Design/methodology/approachAn instrument was developed utilising performance exemplars promoted by industry‐respected consulting experts. New Zealand local authorities were surveyed and exploratory factor analysis used to identify what the factors represent conceptually. Profile Similarity Indices (PSIs) describe the alignment between expected and actual consultant performances.FindingsA rigorous set of five critical process‐related dimensions of performance and their associated (18) scales were derived, which demonstrate the desired properties of reliability and validity. Interpretation of the Profile Similarity Indices values is provided.Research limitations/implicationsSubjective data on excellent consulting practice sourced from industry‐respected consultants was used rather than justifying reasons for their choice from a theoretical basis. Generalisability of results to other business and industry sectors remains to be tested.Practical implicationsThe derived performance measures may be used by practitioners to objectively assess management consultant performance and local authority performance (in specifying the contract). Where performance discrepancies exist, reasons and remedial actions may be determined via consideration of the individual scale items.Originality/valueThere continues to be a lack of research into the practices employed by local authorities when they retain and manage their management consultants; such purchasers often experience difficulty judging what is being offered and what kinds and levels of performance are relevant and achievable. Underperformance may be due to a lack of objective and well‐developed consulting performance standards. The present study examines these gaps.
Risk financing in UK local authorities: is there a case for risk pooling?
Authors: Hood John , Young Peter 
Published: January 2007

PurposeSince the early 1990s there has been a growth in local authorities of risk management. However, despite a range of different strategies, initiatives and practices the issue of financing the risks to which authorities are exposed has remained problematic. The traditional dependence on the commercial insurance market has proved to be a flawed strategy. This paper aims to analyse an alternative risk financing strategy which has been successful in local authorities in other countries, that of risk pooling.Design/methodology/approachThe paper analyses the rationale behind risk pools, investigates the legislative environment that appears to make these acceptable to central government and evaluates the likely benefits to local authorities of their adoption.FindingsThe paper finds that the perceived main legislative barrier to risk pools may no longer exist. Given that, there is a strategic, financial and operational case to be made for at least exploring the possibility of risk pooling. The experience from the USA would suggest that pools can have an important role to play in risk financing, and evidence now exists that a number of UK local authorities are actively pursuing pool formation.Practical implicationsThe development of risk pools is likely to result in a significant reduction in the use of conventional insurance by local authorities. The evidence would suggest that this will be beneficial, but this is subject to the proviso that actuarial, financial and managerial practice within pools is rigorous.Originality/valueThis is an under‐researched area, with almost no extant UK‐relevant academic, or indeed practitioner, literature. The paper adds to the understanding of public sector risk management and financing for both academic and practitioner audiences.
Leadership and followership in public libraries: transnational perspectives
Authors: Mullins John , Linehan Margaret 
Published: January 2007

PurposeThis paper aims to explore the topic of leadership as perceived and described by public library leaders. In particular, the paper seeks to investigate the reported impact of public library leaders on their followers. The study aims to develop an understanding of the perceptions of current leaders in the field of public librarianship.Design/methodology/approachA total of 30 top‐level public librarians from Ireland, the UK, and the east coast of the USA were selected for inclusion in this study. A review of the relevant literature was used to design an interview guide which was used to conduct structured in‐depth face‐to‐face interviews.FindingsThe findings illustrate that the leaders believe that followers are motivated by example from their leaders. The interviewed librarians highlight the role played by followers, whom they see as the foundation of public library service. The librarians argue that a partnership approach between leaders and followers is necessary to formulate and to put into effect strategies and courses of action to fulfil organizational purpose and goals.Originality/valueThe current study is the most in‐depth study to date on this topic, drawing on face‐to‐face interviews with 30 public library leaders. Prior to this study, no in‐depth study on the topic of leadership in librarianship has been researched and published outside of North America. As this study was undertaken in three national jurisdictions – Ireland, UK, and the USA, it is also the first transnational study on the topic.
Common law – common mistakes?
Authors: De Maria William 
Published: January 2007

PurposeThe paper aims to respond conceptually, rather then empirically, to policy ignorance. It seeks to examine certain aspects of whistleblower protection offered in the common law countries of Australia, New Zealand, South Africa, and the UK.Design/methodology/approachThe paper provides a four‐country comparison of whistleblower protection laws against 13 characteristics gleaned from the international literature on whistleblower legislation. This analysis is informed by considerations of the common law and corruption and critical state theory.FindingsThe conclusion reached is that the whistleblower laws established in the common law countries of Australia, New Zealand, South Africa, and the UK variously contain serious structural deficiencies, particularly with respect to the scope of protection and the construction of corruption. The concern is that whistleblowers seeking protection under these inadequate programs will be hurt and there will be negligible impact on the profile of corruption.Research limitations/implicationsThe major weakness in the analysis was the subjective and arbitrary way the disclosure management characteristics were selected to assess the disclosure laws of Australia, New Zealand, South Africa, and the UK. Future research should seek more objective indictors of performance as well as a consideration of exterior indicators such as the impact of disclosure policies on corruption.Practical implicationsIf the findings here are validated in subsequent research, then governments should urgently review their current whistleblower policies in order to improve disclosure protection.Originality/valueA conceptual framework informed by considerations of corruption, the common law and critical state theory was used to put whistleblower protection in a wider context where state interest competed with the needs of whistleblowers.
Determinants of pay satisfaction of senior managers in the Nigerian Civil Service
Authors: Ejye Omar Ogenyi , Odu Ogenyi Victoria 
Published: January 2007

PurposeThe purpose of this paper is to investigate senior managers' satisfaction with pay in the Nigerian Civil Service.Design/methodology/approachA field study was undertaken to test the hypotheses. The sample was drawn from senior managers in the Nigerian Civil Service. A quantitative methodological approach was used based on questionnaire designed to measure the variables that literature review has identified as having relationship with pay satisfaction.FindingsThe finding of this research paper shows that pay incentive scheme is a distinctive dimension of pay satisfaction among senior managers in the Nigerian Civil Service; and the perception of pay‐for‐performance determines the level of satisfaction with pay.Research limitations/implicationsThe sample size is very small relative to the total federal civil service population. Only senior managers were selected for questioning and may not reflect the general opinion in the Nigerian Civil Service. The sample is limited to the Federal Civil Service and excludes state and local government services in a federally governed country.Practical implicationsThe study has important implications for organisations and human resource practitioners in Nigeria to design their compensation and benefit programmes.Originality/valueThis research is one of the few studies that explore pay incentive schemes as a distinct dimension of pay satisfaction relevant to the Nigerian work environment. It adds value to the study of organisational justice by demonstrating that procedural justice, interactional justice, and distributive justice, influence pay satisfaction.
The art of compromise? The individual and organisational legitimacy of “irregular auditing”
Authors: Herrbach Olivier 
Published: January 2007

PurposeIrregular auditing practices, such as false sign‐off, are evidence that proper implementation of work programmes by audit fieldworkers is not always achieved. That such behaviours have been widely attested in the literature raises important questions about the impact they have on the audit engagement. In order to get further insight into the phenomenon, seeks to adopt a qualitative approach, deemed appropriate to complement the mostly quantitative studies available in the literature.Design/methodology/approachThe research is based on 15 semi‐directive interviews performed with current and former French audit seniors. The interviews were meant to highlight the role of irregular auditing in view of the individual and organisational strive for legitimacy that characterises the audit profession.FindingsThe research showed that, far from being systematically dysfunctional, irregular auditing plays an important role in audit firms, and that it can only be understood in view of the nested personal (individual auditor), organisational (audit firm) and institutional (auditing as a profession) constraints of the audit environment.Research limitations/implicationsOwing to the limited number of interviews and their situated context, the study has an exploratory nature. Its findings are used to provide recommendations for future research into various aspects of auditor performance.Originality/valueThe study of irregular auditing has major consequences for understanding of the professional status of audit fieldworkers. It also provides insights into the recent evolution of auditing methods and of the profession's ideology.
Budgetary reforms
Authors: Edwards Pamela , Ezzamel Mahmoud , Robson Keith 
Published: January 2007

PurposeSeeks to explain the survival of the Local Education Authority (LEA) as an organizational form despite the significant reform of UK education that created a hostile environment for them.Design/methodology/approachAdopting a historical perspective and drawing on neo‐institutional sociology, analyses the structuration of the educational field and the survival strategies of three LEAs, from 1988 to the mid‐1990s. The evidence base is some 100 semi‐structured interviews conducted between 1993 and 1997 with local education officers, head teachers and members of Boards of Governors.FindingsThe paper shows that LEAs have been able to continually transmute structures and reproduce social systems that secured their continued and major involvement in education. Coping strategies were designed that reduced their own bureaucracy, built partnerships and new patterns of coalitions with schools, and discouraged a broadening of the organizational field.Research limitations/implicationsAlthough the evidence comes from just three LEAs, survival strategies appear to have been adopted across the country, but there may be regional variations that could be further explored. In addition, parents were not interviewed, and issues of parent power and the nature of relationships between parents and other participants in the organizational field would be fruitful areas for future research.Practical implicationsIn practice the system of education remains dominated by the producers of education, although the head teacher has more and the LEA less power than previously.Originality/valueThe historical perspective offers an understanding of institutional context by focusing on changes over time and generates insights on how organizations behave and develop.
No barter
Authors: Stuart Ray 
Published: January 2007

PurposeTo reflect on the process of trade between cultures.Design/methodology/approachFictional poem.FindingsThe poem considers the trading positions of two cultures and the needs of both sides. It suggests a separation of commodities, regular items under contract being treated differently from those produced as unique and more highly valued artefacts.Originality/valuePromotes reflection on the respective values of the two sides in the negotiation; of their needs and wants, and their economic backgrounds. Provides a unique account of negotiation and settling on price where different cultures meet.
Good hours, bad hours and auditors' defence mechanisms in audit firms
Authors: Sweeney Breda , Pierce Bernard 
Published: January 2007

PurposeThe aim of the research is to investigate, using a field survey, the concept of underreporting of time (URT), from both an individual and organisational perspective as a defence mechanism for coping with time budget pressure.Design/methodology/approachBig Four audit partners and seniors are interviewed regarding the factors that motivate staff auditors to engage in manipulation of time records and the consequences of the behaviour for individual auditors and audit firms.FindingsFindings indicate that time record manipulation is not a single type of activity as suggested previously, but includes a variety of behaviours, six of which are identified in the study. Each of these constitutes a very different type of defence mechanism, motivated by different influences and resulting in different outcomes for the individual and the organisation. The firms engage in a defence mechanism characterised by a series of mixed messages to avoid dealing with inherent cost/quality conflicts and elements of this mechanism become embedded in routine activities at different levels in the firms.Research limitations/implicationsThe implications for audit firms vary with the type of time record manipulation and future research therefore needs to concentrate on a closer examination of the various practices that make up URT as identified in this study.Originality/valueThe insights provided by the research are used to explain apparently conflicting arguments in the literature and to set out implications for research and practice.
Going where no accounting historian has gone before
Authors: Lee T.A. 
Published: January 2007

PurposeThe purpose of this paper is to introduce counterfactual analysis and reasoning to the study of accounting history. The counterfactual focus is the institutionalisation of public accountancy in the UK.Design/methodology/approachThe study adopts a counterfactual research design using Ferguson and Bunzl and asks a “what if” question of an event of importance to accounting historians in order to create a plausible counterfactual outcome that is grounded in rationality and causal analysis. The specific counterfactual question relates to the royal charter granted to public accountants practicing in Edinburgh in 1854. The counterfactual outcome is compared to the actual timeline of public accountancy institutionalisation in the UK.FindingsThe “alternative” history reveals uncertainties that confronted public accountants in the past and provides a basis for suggesting that the current fractured and inefficient state of institutionalised public accountancy in the UK has its origins at least partially in the 1854 royal charter. It also suggests that attempts to register and unify public accountants in the UK have been hindered by nineteenth century royal charters.Research limitations/implicationsThe study argues that counterfactual analysis is a useful historical tool with which to understand the consequences of historical decisions made in the professional project of British public accountancy. In addition, the study reveals the potential for counterfactual analysis to illumine the consequences of decisions in other areas of accounting and auditing history.Originality/valueThis study is the first counterfactual analysis in the accounting history literature and therefore provides a template for further studies and improved research design.