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The purpose of this paper is to investigate the elements of lean concept and identify those principles which are applicable to service organizations, also, to compare the lean best practices with CMMI‐SVC v1.2 model goals and practices and find out the compatibility.

The capability maturity model integration (CMMI) for services (CMMI‐SVC v1.2) model, developed by Software Engineering Institute is a collection of best practices applicable to service operations. Lean concepts, on the other hand, originated from manufacturing but of late lean principles and best practices have been implemented in some services organizations. As lean concepts originated from manufacturing and CMMI‐SVC v1.2 from software industry, there could be some overlapping content and some differences and each may offer some distinct advantages. This paper is based on the review of the contemporary literature on lean concepts and CMMI‐SVC v1.2 model, including books, journal articles and handbooks. The authors involved a group of practitioners and experts with theoretical and practical expertise on the CMMI framework, software process improvements as well as lean principles and services to find out which lean principles are applicable to service organization and also the compatibility of lean and CMMI‐SVC v1.2 practices.

The authors have defined a set of lean best practices which can be applied to service organizations. It is concluded that integration and harmonization of both lean and CMMI‐SVC v1.2 practices is possible and in many ways the practices are complementary. In the future, a unified model based on both lean and CMMI‐SVC v1.2 can be developed by combining the best practices of both.

This paper has reviewed the lean literature and grouped the lean best practices which are applicable to service organizations. It has compared the lean best practices with CMMI‐SVC v1.2 best practices. Little research has been done on comparison of lean best practices with CMMI‐SVC v1.2 model.

The purpose of this paper is to analyse the reasons for non‐compliance by Polish listed companies with elements of the Polish code of corporate governance Best Practices in Public Companies 2005.

Based on 250 publicly available compliance statements filed in 2005 by companies listed on the Warsaw Stock Exchange (WSE) content analysis is used to classify the explanations provided for non‐compliance with those corporate governance principles that attract high levels of non‐compliance.

The data analysis reveals that, despite a high level of overall compliance, three out of 50 code principles attract high levels of non‐compliance. These principles concern the independence of supervisory board members, the composition of supervisory board committees and the appointment of auditors. The most contentious principle concerns the independence of supervisory board members, due to the presence of many majority‐owned companies on the Warsaw Stock Exchange.

The paper sheds light on the operation of the “comply or explain” approach to corporate governance in Poland and provides suggestions for improving the level and quality of compliance with the revised corporate governance code Best Practices for WSE Listed Companies, applicable from 2008 onwards.

The paper provides an empirical investigation of the reasons given by Polish companies for non‐compliance with the most controversial corporate governance principles. It highlights a tendency for some companies to report compliance that is conditional, suggesting that reported compliance under‐represents the true level of compliance. We suggest that establishing a monitoring committee tasked with evaluating the quality of explanations for non‐compliance and reducing ambiguities in the wording of code principles will improve the quality of Polish corporate governance in the long term.

The purpose of this article is to present a unified model by combining lean and CMMI‐SVC best practices. The model would be very useful for CMMI‐SVC organizations that plan to implement lean best practices.

The paper is based on the review of the contemporary literature on lean concepts and the CMMI‐SVC v1.3 model, including books, journal articles and handbooks. A group of practitioners and experts with theoretical and practical expertise on the CMMI framework, software process improvements as well as lean principles and services were involved to find out which lean principles are applicable to service organization and also the compatibility of lean and CMMI‐SVC v1.3 practices.

The authors have presented a unified model by combining CMMI‐SVC v1.3 and lean best practices which can be applied to service organizations. In the future they would like to implement their unified model within IT service organizations to check its feasibility and effectiveness in real world. It would also provide an opportunity to explore the strengths and weaknesses of the unified model, based on which it can be further refined and matured.

The model has been designed in such a way that lean practices can be plugged‐in to CMMI‐SVC model process areas. By including lean practices to CMMI‐SVC model, the process improvement initiatives will be aligned with the business objectives. The unified model will be useful to the organizations that would like to implement lean concepts within the CMMI‐SVC framework.

The purpose of this paper is to examine the issue of compliance with a voluntary professional Code of Practice. It aims to take service charge management as its subject and it also to discuss how current notions of “best practice” have evolved in order to explain the poor performance uncovered. From this it seeks to derive an alternative perspective and develop a new framework for managing agents to consider utilising in order to advance the generalised principles within the existing RICS Code of Practice, Service Charges in Commercial Property.

The paper applies an inductive reasoning by applying best practice from other disciplines (the specific) to commercial property (hence arguing for their adoption to the general). It utilises a critical review of the secondary literature on the wider aspects of best practice and original data on commercial service charge management to devise an ideal type framework for accounting for service charge moneys.

It provides an idealised conceptual framework for managing agents to consider applying to their management of the service charge process, specifically with regard to accounting issues therein. The paper is not proposing a definitive adoption of accruals accounting, but provides an analysis of the potential advantages – and problems. The intention of this work is to drive consultation for better practice, rather than provide a de facto template for adoption.

The work relies on data previously generated by the authors, and produces an original template and example for the practitioner. The work's primary value is that it proposes an innovative approach to the occupation of the commercial service charge manager. Within this, it also offers advice to the wider profession on how to better regulate the discipline. While the proposed approach offers advantages over the existing best practice paradigm, it generates its own conceptual problems that will need to be considered by professionals.

This study aims to examine whether company characteristics determine the structure and composition of a company’s board. In particular, it investigates the three board-design choices that Australian-listed companies make in the context of Australian Stock Exchange (ASX) corporate governance principles (published in 2003) where they are allowed to depart from the recommended best-practice board structure if the departure better serves their unique board and governance requirements.

A logistic regression is performed on a cross-section of data for 258 ASX-listed companies averaged over the years 2004 to 2007, using the company variables size, age, leverage, ownership concentration, profitability, liquidity, price-earnings ratio, market-to-book ratio and cross-listing.

The study finds that size has a strong, statistically significant impact on all three principles. Ownership concentration, price-earnings ratio and age have statistically significant impacts on the likelihood of compliance with at least one principle but have no consistent influence over all. This finding supports the underlying philosophy of the ASX corporate governance principles that flexible guidelines serve companies better than inflexible rules.

This study breaks new ground in empirically investigating the effect of company variables on compliance with the ASX’s Principles of 2003, which are new for Australia in requiring an “if not, why not” response from companies.

This chapter aims to explore and examine the extent of Islamic corporate governance practices in 35 Islamic Financial Institutions (IFIs) in Malaysia, Gulf Cooperation Council countries and the United Kingdom, particularly in its six major areas, namely approaches to Islamic governance, regulatory framework and internal policies, roles and functions of shari’ah board, attributes of shari’ah board members on independence, competency and transparency, and confidentiality, operational procedures and perception of IFIs of the shari’ah board’s performance. A questionnaire was developed by benefiting from the Islamic corporate governance standards identified by International Financial Services Board and Accounting and Auditing Organization for IFIs, which included mainly about 50 standards with sub-sections as questions. The study demonstrates the state of Islamic corporate governance practices in these countries. The survey findings affirm that there are significant differences and diverse Islamic governance practices amongst IFIs in the case countries. The study hence provides evidence that there are shortcomings and weaknesses to the existing governance framework, which needs further enhancement and improvement.

This paper aims to uncover the practices of different privacy auditors to reveal the extent of any similarities in such practices. The purpose is to investigate the drivers of practices used by privacy auditors and to identify potential for improvements in the practice of privacy auditing so that privacy audits may better serve stakeholders.

Six semi-structured interviews with seven privacy auditors and regulators and an analyst across Australia, Canada, New Zealand and the USA are used as the basis for our analysis.

The study shows that some privacy auditors view privacy as an organizational issue, which means that all staff within an organization should understand the privacy issues that are relevant to the organization and to its customers. Because this practice goes beyond a mere compliance approach to privacy auditing, it indicates that there is a way to avoid the approach of merely applying standards from national data privacy laws which is an approach that has been subject to criticism because it is not applicable to the current situation of global applications and cross-border data. The interview themes demonstrate that privacy audits face significant challenges, such as the lack of a privacy auditing profession and the difficulty of raising the awareness of organizations and individuals regarding information privacy rights and duties.

Privacy auditing is mostly unexplored by academic research and little is known about the drivers behind the practice of privacy auditing. This study is the first to document the views of privacy auditors regarding the practices that they use. It also presents novel results regarding the drivers of the practice of privacy auditing and the interests of the beneficiaries of privacy audits. It builds on research that argues for the existence of best practices for privacy (Toy, 2013; Toy and Hay, 2015) and it extends this argument by providing reasons why privacy auditors may benefit from the use of best practices for privacy.

The purpose of this paper is to examine the potential for the application of benchmarking to human resource development (HRD) practice in the LIS sector.

This paper outlines the principles of benchmarking, examines dimensions which may be useful in benchmarking HRD and focuses in particular on the potential for the application of benchmarking principles to HRD activity in the library and information services (LIS) sector. Several examples of emergent HRD benchmarking practice in the LIS sector are used to illustrate the application of benchmarking principles and methodologies.

The paper finds that HRD benchmarking has significant potential to become a powerful tool in ensuring good and improving HRD practice in the LIS sector.

The paper offers practical information and advice to those considering the application of benchmarking principles and practices to HRD.

The paper examines an emergent area of professional practice in the LIS sector. As such it has particular relevance and applicability to those responsible for planning and managing in that sector.

This research develops a set of specific modern slavery disclosure principles for organisations. It critically evaluates seven legislative Acts from five different countries and 16 guidelines and directives from international organisations. By undertaking an in-depth content analysis, the research derives an index comprising nine principles and 49 disclosure items to promote best-practice disclosure in tackling modern slavery. We promote nine active principles for organisations to implement and disclose: recognising modern slavery practices, identifying risks, publishing a modern slavery risk prevention policy, proactive in assessing and addressing risks, assessing efficacy of actions, garnering internal and external oversight, externally communicating modern slavery risk mitigation, implementing a suppliers' assessment and code of conduct to ensure transparency and specifying consequences for non-compliance. The research is motivated by the United Nations Sustainable Development Goal 8, which focusses on economic growth, full and productive employment and decent work. The research findings will assist practitioners seeking to discover and disclose evidence of modern slavery practices and their mitigation to minimise and encourage the elimination of this unethical and illegal practice in domestic and global supply chains and operations.

This paper aims to provide a framework for continuous, quality, low cost professional development opportunities at the university level to improve the quality of the instructional practices and/or curriculum used in the teacher education program.

Background of the design, needs assessment and implementation of professional development (best practice seminars) based upon the established best practices principles is described.

Provides information about the various seminars that were held each year based upon the faculty needs assessment which is administered biennially. This needs assessment is developed based upon input from the yearly Beginning Teacher Assistance Program survey, P‐12 Regional Professional Development Center Advisory Group, current research and yearly goals set by university departments.

A useful framework for other colleges and universities to provide continuous, quality, low cost professional development opportunities. At the very least, these seminars will raise awareness of current instructional practices and curriculum that is currently being used in P‐12 schools to raise student achievement. Hopefully, these “best practice” seminars will change instructional practice and curriculum at the university level to improve teacher education programs.

This paper fulfills an identified need in the field of continuous quality improvement in the field of teacher education and offers a very useful framework for establishing a design to complete professional development at the university level.