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Article
Publication date: 4 March 2019

Kim U. Hoffman and Catherine C. Reese

The purpose of this paper is to explore the impact of changes to the Arkansas budget process brought about when the people of Arkansas voted to move from a biennial to an…

Abstract

Purpose

The purpose of this paper is to explore the impact of changes to the Arkansas budget process brought about when the people of Arkansas voted to move from a biennial to an annual budget period in 2008. The paper describes the legislative changes necessary for annual budget review and explores the impact of annual budget review on revenue forecasting, supplemental appropriations, special sessions, legislative staff workload, executive branch oversight and state spending. This research assesses legislative perceptions of annual budget review across several factors including knowledge of the state budget, ability to check the powers of the governor and overall efficacy of annual budget review.

Design/methodology/approach

This exploratory research uses interview data from the Legislative Fiscal Director and data from an online survey of Arkansas state legislators. The interview and survey data were supplemented by an analysis of documents produced by legislative staff regarding supplemental appropriations, special sessions and state general revenue.

Findings

The Legislative Fiscal Director interview indicates that the change in budget period had little impact on revenue forecasting, special sessions and state government spending, with the exception that supplemental appropriations for Big 6 agencies increased in a statistically significant way following the advent of the fiscal session. The legislative survey finds that the change in budget period is viewed positively by Arkansas legislators. Most legislators indicated that they prefer annual budget review to biennial budget review.

Research limitations/implications

Because of the exploratory approach, the research results may lack generalizability.

Originality/value

This paper surveys legislators on the efficacy of annual budget review which has seldom been done in previous research.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 1
Type: Research Article
ISSN: 1096-3367

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Book part
Publication date: 20 August 2013

Alexander W. Wiseman and Emily Anderson

This chapter synthesizes the key themes and issues from across the Annual Review of Comparative and International Education 2013, and reflects on how the input from the…

Abstract

This chapter synthesizes the key themes and issues from across the Annual Review of Comparative and International Education 2013, and reflects on how the input from the regional society presidents and representatives was developed in each section of the review. Ways to think about making the Annual Review a reflective process for the field as a whole, and to engender input from all corners of the global comparative and international education community are suggested as well.

Details

Annual Review of Comparative and International Education 2013
Type: Book
ISBN: 978-1-78190-694-1

Keywords

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Article
Publication date: 1 February 1974

Richard R. Centing

There is not enough space in this introduction to present a definitive analysis of the word serial, or even of the qualification of the term for this column, reference…

Abstract

There is not enough space in this introduction to present a definitive analysis of the word serial, or even of the qualification of the term for this column, reference serial, and I would refer all such questions to the monographs treating the subject of serial bibliography. The purpose of this column simply is to review abstracting services, indexes, digests, serial bibliographies, loose‐leaf updating services, yearbooks, reviewing services, and annual guides and directories which are issued on a continuing basis for reference uses. Serials to be generally excluded from review in “Reference Serials” include monographic series, encyclopedic sets, proceedings, magazines and government publications, all of which are either treated elsewhere in RSR or other journals of the profession. There is no clear‐cut division that will define the coverage of this column since some series like annual reviews, which collect papers on a specific topic, deserve to be treated as reference serials, and some magazines are so highly specialized that they are in essence abstracts and indexes.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 3 July 2017

Sheelagh Wickham, Malcolm Brady, Sarah Ingle, Caroline McMullan, Mairéad Nic Giolla Mhichíl and Ray Walshe

Ideally, quality should be, and is, an integral element of education, yet capturing and articulating quality is not simple. Programme quality reviews in third-level…

Abstract

Purpose

Ideally, quality should be, and is, an integral element of education, yet capturing and articulating quality is not simple. Programme quality reviews in third-level education can demonstrate quality and identify areas for improvement, offering many potential benefits. However, details on the process of quality programme review are limited in the literature. This study aims to report on the introduction of a standardised programme review process in one university.

Design/methodology/approach

Using a standardised template, the annual programme review (APR) process captured student voice, external examiner reports, statistical data and action/s since the previous review. Following completion of programme reviews across the university, the APR process was itself evaluated using questionnaires and focus groups.

Findings

Findings showed that the programme chairs understood the rationale for the review, welcomed the standardised format and felt the information could inform future programme planning. However, in the focus group, issues arose about the timing, ownership and possible alternate use of the data collected in the course of the review.

Research limitations/implications

This case study demonstrates the experience of APR in a single third-level institution, therefore, limiting generalisability.

Practical implications

APR offers a comprehensive record of the programme that can be carried out with efficacy and efficiency. The study illustrates one institution’s experience, and this may assist others in using similar quality evaluation tools. Using APR allows quality to be measured, articulated and improved.

Social implications

Using APR allows quality, or its lack to be to be measured, articulated and improved in the delivery of education at a third-level institution.

Originality/value

This study demonstrates the experience of the introduction of an APR process in one higher education institute. Programme review is an important and essential part of academia in the 21st century. At third level, quality assurance is, or should be, a central part of academic programmes and delivery. The review of the first implementation has provided valuable information that will inform future programme review processes. Academic programmes grow, evolve and need to be reviewed regularly. It is hoped that the information reported here will aid others developing academic review procedures.

Details

Quality Assurance in Education, vol. 25 no. 3
Type: Research Article
ISSN: 0968-4883

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Article
Publication date: 18 November 2013

Ciaran Connolly and Noel Hyndman

– The purpose of this paper is to explore accountability from the perspective of charity donors.

Abstract

Purpose

The purpose of this paper is to explore accountability from the perspective of charity donors.

Design/methodology/approach

The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses document content analysis and questionnaire surveys) as a basis for better appreciating donor engagement.

Findings

This research offers evidence that while donors are viewed as the key stakeholder to whom a charity should be accountable, the relevance of the information commonly disclosed in formal charity communications is questionable. This is viewed as significant in terms of small dependent donors, although less critical in the case of non-dependent large donors who have power to demand individualised information. However, although all donors do not particularly engage with these formal communications, they are viewed by them as having significance and their production and publication serves as an important legitimising tool in the sector (enhancing trust and reputation).

Research limitations/implications

This research is based on semi-structured interviews with individual small donors and large institutional donors to large UK charities and therefore any generalising of the conclusions beyond large charities, and beyond the UK, should be undertaken with care. In addition, it focuses solely on the perceptions of donors, and other stakeholder groups are also important in this process.

Originality/value

Despite the widespread acceptance that charities have a duty to discharge accountability to their stakeholders, there is limited knowledge of their information needs and whether the performance information currently being disclosed fulfils them. This study provides a unique insight into the perspective of a key stakeholder group (donors) with respect to accountability.

Details

Qualitative Research in Accounting & Management, vol. 10 no. 3/4
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 1 April 1988

Joan Berman

When I began as column editor for “Reference Serials” I experienced an immediate need for a cumulative index to titles reviewed in this column over the years. An…

Abstract

When I began as column editor for “Reference Serials” I experienced an immediate need for a cumulative index to titles reviewed in this column over the years. An expeditious solution to the question of whether a particular title had been reviewed previously in RSR was a search of Book Review Index on DIALOG. In the process of this searching, I discovered that BRI's indexing of RSR was more complete than RSR's self indexing and, of course, BRI's indexing online is cumulative while RSR has no cumulative indexes. Both index options had an additional problem: each included references to all the titles mentioned in the various columns of RSR regardless of whether the reference was actually to an extensive review or simply to an unannotated listing of the title.

Details

Reference Services Review, vol. 16 no. 4
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 1 October 2002

Jane Davison

The paper aims to identify one of the communication techniques which creative designers may use in the annual review/annual report and accounts, described by Hopwood in…

Abstract

The paper aims to identify one of the communication techniques which creative designers may use in the annual review/annual report and accounts, described by Hopwood in 1996 as a “largely unresearched document”. It offers a new dimension to add to existing work on graphs, accounting narratives, readability and visual images. Using analytical methods from within artistic disciplines, the paper examines the use of antithesis in structure, visual material and text of Reuters 2000 Annual Review and Report and Accounts. It is suggested that the framing and communicative power of such techniques may supplement the accounting disclosures. Further possible applications and lines of enquiry are outlined.

Details

Accounting, Auditing & Accountability Journal, vol. 15 no. 4
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 20 August 2013

Abstract

Details

Annual Review of Comparative and International Education 2013
Type: Book
ISBN: 978-1-78190-694-1

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Article
Publication date: 1 December 1994

Rocco R. Vanasco

Highlights the role played by the Securities and Exchange Commission(SEC), the New York Stock Exchange (NYSE), the American Institute ofCertified Public Accountants…

Abstract

Highlights the role played by the Securities and Exchange Commission (SEC), the New York Stock Exchange (NYSE), the American Institute of Certified Public Accountants (AICPA), The Institute of Internal Auditors (IIA), the Treadway Commission, and other professional organizations in furthering the establishment of audit committees in the USA. In the international arena, the UK Cadbury Committee, the Australian Borsch Committee, and the Canadian Macdonald Commission have influenced the widespread use of corporate audit committees in their respective countries. The guidelines on audit committees set by the IIA, AICPA, SEC, and the Treadway Commission have had a tremendous impact worldwide. Cultural differences may, however, limit the formation and effectiveness of audit committees globally even though auditing is a relatively homogeneous profession. The Institute of Internal Auditors, as an international professional association, may wish to consider the cultural dimensions of corporate governance in formulating professional internal auditing standards dealing with the structure and functions of audit committees internationally.

Details

Managerial Auditing Journal, vol. 9 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 1 January 1983

Larry S. Perry

Psychology, the scientific study of the mind and of behavior, has experienced a rapid professional growth during the past 30 years. The number of research articles…

Abstract

Psychology, the scientific study of the mind and of behavior, has experienced a rapid professional growth during the past 30 years. The number of research articles published each year continues to multiply, attendance at professional meetings and conferences increases at an almost exponential rate, and students continue to enroll in psychology courses in large numbers.

Details

Reference Services Review, vol. 11 no. 1
Type: Research Article
ISSN: 0090-7324

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