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Article
Publication date: 1 June 2004

Pavel Castka, Christopher J. Bamber, David J. Bamber and John M. Sharp

Following the growing interest in corporate governance and corporate social responsibility (CSR), the International Organization for Standardization (ISO) Committee on…

Abstract

Following the growing interest in corporate governance and corporate social responsibility (CSR), the International Organization for Standardization (ISO) Committee on Consumer Policy (ISO/COPOLCO) opened the discussion about the feasibility of CSR management system standard. In this paper, we investigate the underlying issues that shape the development of CSR standard. Based on our case study research, we provide a framework for organisations to establish, manage, improve and document a CSR management system. This framework is based on process and systems thinking and analogous to ISO 9001:2000 adding significantly to existing definitive management frameworks. Finally, we outline areas for further research and indicate substantial managerial implications.

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The TQM Magazine, vol. 16 no. 3
Type: Research Article
ISSN: 0954-478X

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Article
Publication date: 1 June 1985

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III…

Abstract

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

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Management Decision, vol. 23 no. 6
Type: Research Article
ISSN: 0025-1747

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Book part
Publication date: 4 September 2015

Jacqueline A. Burke and Hakyin Lee

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at…

Abstract

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.

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Sustainability and Governance
Type: Book
ISBN: 978-1-78441-654-6

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Article
Publication date: 1 September 2000

Jonathan C. Morris

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within…

Abstract

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.

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Management Research News, vol. 23 no. 9/10/11
Type: Research Article
ISSN: 0140-9174

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Article
Publication date: 13 November 2017

Yu-Ho Chi and David A. Ziebart

The purpose of this study is to examine the impact of auditor type on management’s choice of forecast precision and management forecast errors, including the effects of…

Abstract

Purpose

The purpose of this study is to examine the impact of auditor type on management’s choice of forecast precision and management forecast errors, including the effects of corporate governance. The authors use a different sample and a larger period of years to determine whether prior inferences are robust across these dimensions as well as various corporate governance and other control variables.

Design/methodology/approach

This quasi-experimental study uses archival data in regression-based analyses.

Findings

The authors find firms with Big 5 auditors issue forecasts that have larger forecast errors are biased downward and are less precise. The inferences of this study are robust to the inclusion of corporate governance variables, along with an extensive number of control variables found important in prior studies.

Research limitations/implications

While the sample and time period may be limited, the authors have no evidence this biases the results.

Practical implications

More stringent auditing may have an unintended consequence of reducing the informativeness of management forecasts, as managers act strategically in regards to forecast accuracy, bias and precision.

Social implications

The inferences of this study indicate that while higher quality audits could constrain earnings management, higher quality audits may induce management to provide forecasts that have greater errors, may be biased and may be less informative.

Originality/value

The results and inferences of this study suggest that the inferences in prior studies hold across a different sample and a different time period. This is important given concerns in the academic community regarding the extent to which prior studies can be replicated.

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Review of Accounting and Finance, vol. 16 no. 4
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 1 May 1988

Russell D. Lansbury and Annabelle Quince

Various aspects of managerial and professional employees in Australia are examined in an attempt to establish if the Australian experience is similar to that reported in…

Abstract

Various aspects of managerial and professional employees in Australia are examined in an attempt to establish if the Australian experience is similar to that reported in other countries where “management” appears to have emerged as a third force between the employers and organised labour. It is argued that the new style manager is a younger, more highly educated “professional” but that the managerial function is also changing. A survey, conducted in Australia during 1985 of senior executives and 14 large scale organisations from both the public and private sector, provides the basis for this report of the changing characteristics of managerial and professional employees in Australia. Areas explored include the proportion of managers and professionals as a percentage of the labour force; particular characteristics which are emerging; education levels and qualifications; the process governing the movement of managers within the labour market; the effect of recent legislation on remuneration systems; and the degree of union membership among managers.

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Employee Relations, vol. 10 no. 5
Type: Research Article
ISSN: 0142-5455

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Content available
Article
Publication date: 4 April 2016

Greg J. Bamber and Ed Snape

Abstract

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Personnel Review, vol. 45 no. 3
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 5 March 2018

Min Li, Arber Caushaj, Rodrigo Silva and David Lowther

This paper aims to presents a novel application of neural network (NN) pattern recognition to ore rock sorting using inductive electromagnetic (EM) sensors.

Abstract

Purpose

This paper aims to presents a novel application of neural network (NN) pattern recognition to ore rock sorting using inductive electromagnetic (EM) sensors.

Design/methodology/approach

The impedance of a metallic rock can be measured with an inductive method based on Faraday’s law and eddy current theory. A virtual rock model is then created for the simulation of the EM measurements. An NN is trained to differentiate between waste and useful ore samples (containing high amount of minerals) based on the EM sensor signals produced by the rocks.

Findings

The NN solution showed high accuracy of rock classification and produced relatively robust results from signals with noise.

Originality/value

A pattern recognition NN was applied to classify low- and high-grade ore samples. It has the potential to determine the approximate amount of conductive materials inside ore rocks through multiple classes. This method can be used to improve the performance of EM-based ore sorting for mineral pre-concentration.

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COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 37 no. 2
Type: Research Article
ISSN: 0332-1649

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Article
Publication date: 1 February 2006

David Bamber and Pavel Castka

To identify competencies connecting personality, organizational orientations and self‐reported learning outcomes (as measured by concise Likert‐type scales), for…

Abstract

Purpose

To identify competencies connecting personality, organizational orientations and self‐reported learning outcomes (as measured by concise Likert‐type scales), for individuals who are learning for their organizations.

Design/methodology/approach

Five concise factor scales were constructed to represent aspects of personality. Three further concise factor scales were constructed to represent orientation towards managers' roles and behaviour, orientation towards employees' roles and behaviours and self‐reported learning outcomes. The eight‐factor sub‐scales were combined in a 47‐item Likert‐type instrument. A total of 170 individuals, in ten separate groups, provided factor scores that were analysed using principal components analysis.

Findings

Analysis revealed four competencies related to the eight factor scales in the mindset of individuals. They are: aptness, art, adherence, and adventure.

Research limitations/implications

The study was conducted mainly with university respondents from the UK only, which may limit its usefulness elsewhere. Future research is proposed to confirm or refute the existence and validity of the four competencies.

Practical implications

The four competencies explain the relation between personality, organizational orientations and self‐reported learning outcomes and hence can be used to improve learning for the work organization.

Originality/value

This study has provided a further insight and explanation of some dispositional and situational factors connected with workplace learning. The 4A model of workplace learning is introduced.

Details

Journal of Workplace Learning, vol. 18 no. 2
Type: Research Article
ISSN: 1366-5626

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Book part
Publication date: 29 October 2020

Oren Ergas and Karen Ragoonaden

In this chapter, we contribute to the conceptualization of self by engaging in a self-study of teacher education practices in which we distilled our perspectives on…

Abstract

In this chapter, we contribute to the conceptualization of self by engaging in a self-study of teacher education practices in which we distilled our perspectives on incorporating mindfulness in teacher education. Mindfulness is currently incorporated in teacher learning and education mostly toward stress-reduction and well-being, yet its ancestries stress its role as a path toward self-knowledge. Working in teacher education departments set in Israel, on the one hand, and Canada, on the other, we describe the place of the practice in our personal lives and articulate how we view its contribution to teacher education. Specifically, we focus on how “self” features in our endeavors, by examining “who it is” in the teacher that we seek to evoke/invoke by the application of mindfulness? We engaged in dialogue and reflective writing, in which each of us served as the other's critical friend in an attempt to clarify our different views. Oren emerges with a view of mindfulness as invoking “self as moment-to-moment experience” and the “teleological self,” both crucial for teachers. These senses of self mobilize us away from sociopolitical identities toward human-to-human relationships and reground teachers in the values they view as core to their call to teach. Conversely, Karen stresses the practice as a primer for situating the self in the sociopolitical. It enables deeper engagement in critical pedagogy, invoking teachers' “fluid self” situated in open-mindedness. Here mindfulness becomes a practice of social justice that allows us to acknowledge marginalized voices. Highlighting these different approaches, we contribute to the understanding of the role of mindfulness in teacher education. In particular, we extend the practice's main positioning within teacher well-being to its role within the discourse of teacher identity.

Details

Exploring Self Toward Expanding Teaching, Teacher Education and Practitioner Research
Type: Book
ISBN: 978-1-83982-262-9

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