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Book part
Publication date: 9 August 2012

Dennis Togo

The reciprocal method for allocating support department costs is preferred over the direct and step-down methods because it captures all support services provided to other…

Abstract

The reciprocal method for allocating support department costs is preferred over the direct and step-down methods because it captures all support services provided to other departments. However, even as business organizations increase the number of support departments and their costs, the adoption of the reciprocal method has been hindered by mathematical difficulties in solving simultaneous equations. This paper illustrates spreadsheet matrix functions that remove the difficulties associated with the reciprocal method. The algebraic expressions for reciprocated costs commonly presented in accounting textbooks are used to form an equivalent matrix relationship. Then spreadsheet matrix functions easily compute reciprocated costs for support departments from the matrix relationship, and also allocate the reciprocated costs to other departments.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-757-4

Abstract

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A Guide to Healthcare Facility Dress Rehearsal Simulation Planning: Simplifying the Complex
Type: Book
ISBN: 978-1-80117-555-5

Abstract

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A Guide to Healthcare Facility Dress Rehearsal Simulation Planning: Simplifying the Complex
Type: Book
ISBN: 978-1-80117-555-5

Book part
Publication date: 23 April 2007

Jeannette A. Colyvas and Walter W. Powell

We examine the origins, acceptance, and spread of academic entrepreneurship in the biomedical field at Stanford, a university that championed efforts at translating basic science…

Abstract

We examine the origins, acceptance, and spread of academic entrepreneurship in the biomedical field at Stanford, a university that championed efforts at translating basic science into commercial application. With multiple data sources from 1970 to 2000, we analyze how entrepreneurship became institutionalized, stressing the distinction between factors that promoted such activity and those that sustained it. We address individual attributes, work contexts, and research networks, discerning the multiple influences that supported the commercialization of basic research and contributed to a new academic identity. We demonstrate how entrepreneurship expands from an uncommon undertaking to a venerated practice.

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The Sociology of Entrepreneurship
Type: Book
ISBN: 978-1-84950-498-0

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Persistence and Vigilance: A View of Ford Motor Company’s Accounting over its First Fifty Years
Type: Book
ISBN: 978-1-83867-998-9

Book part
Publication date: 1 January 2006

Dana W.R. Boden

The purpose of this study was to determine not-yet-tenured university library faculty members’ views of 27 methods their department chair may use to support and enhance the…

Abstract

The purpose of this study was to determine not-yet-tenured university library faculty members’ views of 27 methods their department chair may use to support and enhance the faculty member's professional development. The methods were derived from earlier qualitative research on department chairs in higher education. While academic teaching department chair roles have been the subject of the research literature for many years, little research has addressed library faculty perceptions of the department chair's role. The survey instrument used consisted of two parts: (1) a demographics section, consisting of five questions; and (2) a researcher-developed survey of faculty perceptions of the department chairs’ role in faculty development. Survey participants were asked to rate the importance of methods chairs may use in enhancing the professional activities of faculty. According to the not-yet-tenured library faculty members responding to this study, a chair engaging in the most important practices to enhance their faculty's professional development would be one who utilizes good communication, while acting as an administrative advocate.

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Advances in Library Administration and Organization
Type: Book
ISBN: 978-0-7623-1410-2

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A Guide to Healthcare Facility Dress Rehearsal Simulation Planning: Simplifying the Complex
Type: Book
ISBN: 978-1-80117-555-5

Abstract

Details

Histories of Punishment and Social Control in Ireland: Perspectives from a Periphery
Type: Book
ISBN: 978-1-80043-607-7

Book part
Publication date: 19 March 2024

John Thomas Flynn and Lloyd Levine

A quick search of the headlines of major newspapers reveals a treasure trove of technology procurement gone wrong. While the private sector seems to adopt and implement new…

Abstract

A quick search of the headlines of major newspapers reveals a treasure trove of technology procurement gone wrong. While the private sector seems to adopt and implement new technology seamlessly and quickly to deliver for customers, the government struggles to accomplish technology purchases and integrations with the same ease. As governments in the United States are looking to retain their current workforce and attract the next generation of workers, the technological capabilities and ethos of governments will be paramount. With nearly every industry being transformed by technology and Generation T being the first generation to have an ingrained “technology first” mindset, the ability of governments to attract these workers depends, in large part, on the ability to transform their government technology culture, policies, and practices.

In this chapter, the authors examine the administrative branch and observe two key components at the root of most technology failures: poor organizational structure in the bureaucracy and the lack of an empowered Chief Information/Technology Officer. Building upon case studies from Massachusetts and California, this chapter looks at the factors related to failure or success to understand the technology procurement culture. The chapter concludes by presenting four key “best practice” principles of public policy and administration that can be implemented by almost any governmental entity to improve their acquisition and implementation of technology.

Details

Technology vs. Government: The Irresistible Force Meets the Immovable Object
Type: Book
ISBN: 978-1-83867-951-4

Keywords

Book part
Publication date: 6 October 2014

Amy L. Hillard, Tamera R. Schneider, Sarah M. Jackson and David LaHuis

Critical mass theory suggests that attaining a certain proportion of a minority group triggers transformation that improves conditions for minority group members. Using faculty…

Abstract

Purpose

Critical mass theory suggests that attaining a certain proportion of a minority group triggers transformation that improves conditions for minority group members. Using faculty gender composition as a continuous rather than categorical predictor, the present research discerns whether the proportion of women influences perceptions among STEM faculty.

Methodology

STEM faculty completed a survey examining perceptions of department climate for women (i.e., advancement and discrimination) and division of work time. The proportion of women in each department was calculated.

Findings

Using multilevel modeling, we found that women (vs. men) faculty perceive less departmental advancement of women, but that a greater proportion of women in a department is related to increased perceptions that the department advances women. We did not find differences in time male or female faculty reported spending on research, teaching, or service; however, as the proportion of women in a department increases, there is a decrease in the amount of time individual male and female faculty spent on research and an increase in time spent on service. Contrary to critical mass theory, we found a linear rather than quadratic effect of proportion of women on perceptions of department climate and division of work time.

Research limitations

These effects may not be attributable to gender proportion alone.

Practical implications

Given our finding of incremental effects of proportion of women, a critical mass is not necessary or sufficient for change. Underlying problems of discrimination and stereotyping need to be addressed while recognizing that each woman hired has a positive impact.

Details

Gender Transformation in the Academy
Type: Book
ISBN: 978-1-78441-070-4

Keywords

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