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1 – 10 of 76
Article
Publication date: 1 March 1995

David McNamee and Thomas McNamee

Developments in the internal audit profession appear to be headingalong two different paths. Role confusion among auditors is common, andstrategic planning in the audit…

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Abstract

Developments in the internal audit profession appear to be heading along two different paths. Role confusion among auditors is common, and strategic planning in the audit function is very difficult as a result. Presents a transformation model which explains the changes and the growth of the internal audit profession over the past five millennia and describes what internal auditing will be like in the twenty‐first century. Using this model, modern internal auditing executives can develop strategies to prepare for the new cycle of change that is on us.

Details

Managerial Auditing Journal, vol. 10 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 February 1992

David McNamee

Ethical problems are a particular class of management problem.Resolving the dilemmas faced by internal audit management involves anunderstanding of the origins of ethical…

1290

Abstract

Ethical problems are a particular class of management problem. Resolving the dilemmas faced by internal audit management involves an understanding of the origins of ethical thought and the uses and limitations of Codes of Ethics. Reviews the available literature as well as practical case studies from the author′s experience. The case studies illustrate common problems. Makes recommendations for managing ethical problems for individuals, organizations and the auditing profession.

Details

Managerial Auditing Journal, vol. 7 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 February 2005

Tina Mak, Kathie Cooper, Hemant Deo and Warwick Funnell

The auditing profession has been an important feature of industrialized economies for many years. The manner in which the auditing profession is regulated in the insurance…

3608

Abstract

The auditing profession has been an important feature of industrialized economies for many years. The manner in which the auditing profession is regulated in the insurance industry, therefore, is worthy of investigation in light of the recent collapse of Heath International Holdings (HIH) which is currently recorded as the biggest corporate collapse in Australia's history. Two questions remain: did the HIH auditors carry out the work ethically and responsibly? Did the regulators fulfill their responsible roles? Among all factors that have led to the collapse of HIH, that of the auditor's role and the auditing profession's ethics has assumed particular importance.

Details

Asian Review of Accounting, vol. 13 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 13 April 2010

K. Muralidhar

The purpose of this paper is to appraise the current status of enterprise risk management (ERM) in the Gulf Co‐operation Council (GCC) oil and gas entities to develop a…

2984

Abstract

Purpose

The purpose of this paper is to appraise the current status of enterprise risk management (ERM) in the Gulf Co‐operation Council (GCC) oil and gas entities to develop a practical, region‐specific, and systematic action plan for the GCC oil and gas industry that can transform the existing ERM models to a mature and robust framework.

Design/methodology/approach

The paper reviews current relevant literature on Committee of Sponsoring Organization of the Treadway Commission ERM Framework; and enterprise wide risk framework within the precincts of the GCC oil and gas industry to identify the knowledge gaps which form the basis for the research questions. The paper then empirically investigates the GCC oil industry through six case studies, encompassing the six countries in the GCC (GCC comprising of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and United Arab Emirates). The case study has focused by exploring the ERM system per se through comparative case studies to answer the research questions. The research questions and the work have been done from the perspective of the naturalistic (inductive) research paradigm.

Findings

This paper establishes the understanding of the current existing ERM models while identifying the determinants of ERM adoption and the most significant challenges for its implementation. Furthermore, the paper also develops the best practice approach for successful ERM implementation in the GCC oil and gas entities.

Research limitations/implications

The use of a case study has been made precluding the use of other direct methods such as survey questionnaires. The analytical methods used are deductive and discursive in nature, limited to the nature of the methodology of case study used. Rigorous statistical methods could not be applied owing to the limitations of the case study method. The paper explores and compares the industry structure of oil and gas sector in GCC countries, for this purpose, only a few selected entities in the upstream and downstream oil and gas sector are discussed.

Practical implications

Although ERM is conceptually straightforward, its implementation in practice is not. Furthermore, ERM is accepted as a contemporary hot topic and also a board room priority in most industries. The present paper steers the way forward for an improved understanding of the ERM system in a strategic industry dealing with a strategic commodity.

Originality/value

There is a need for a proactive ERM program in the oil and gas industry and also a need for additional research especially in terms of its implementation. Nevertheless, an apparent caveat in the ERM system is that there is no standard approach to implementing and entities grapple with how they should go about putting together an ERM program. The findings provide useful and timely analysis of the GCC oil and gas industry from the perspective of implementation of an ERM framework which is contemporaneous business priority item in most entities in the GCC hydrocarbon sector.

Details

International Journal of Energy Sector Management, vol. 4 no. 1
Type: Research Article
ISSN: 1750-6220

Keywords

Book part
Publication date: 8 March 2017

Sally McNamee and Sam Frankel

The purpose of this chapter is twofold: first, to demonstrate that the use of creative methods with children and young people is less important than creativity in the data…

Abstract

The purpose of this chapter is twofold: first, to demonstrate that the use of creative methods with children and young people is less important than creativity in the data analysis process; and second to introduce a framework for analysis which takes into account structure and agency and reveals the multi-layered context of the research encounter. The argument presented here has implications for those working within the “new” social study of childhood in the ongoing endeavor to understand children’s experiences and childhood in a social context. The model presented here is of potential value as a tool in data analysis and more widely in helping us to conceptualize childhood agency and the relationship between structure and agency. This chapter problematizes the call for creative methods with children and young people and instead focuses on creative data interpretation. An original model is presented which researchers can apply to the analysis and interpretation of data gathered in research with children and young people. The creative ways in which children and young people use the research encounter are a multi-layered response to context, which additionally demonstrates the creation of “other” spaces in and through their shared talk.

Details

Researching Children and Youth: Methodological Issues, Strategies, and Innovations
Type: Book
ISBN: 978-1-78714-098-1

Keywords

Book part
Publication date: 6 August 2020

Carwyn Jones, David Brown and Marc Harris

Purpose – The aim of this chapter is to share our thoughts and observations about some of the ethical issues that arise when researching sport-drinking cultures. In…

Abstract

Purpose – The aim of this chapter is to share our thoughts and observations about some of the ethical issues that arise when researching sport-drinking cultures. In particular, the chapter focuses on what researchers should do when they witness potentially harmful and risky drinking behaviour.

Approach – The chapter is written mainly from an ethics disciplinary background. We use philosophical methods to analyse, evaluate and interrogate certain claims, assumptions and judgements about moral action and inaction in the research context. We employ ethical concepts in general and research ethics concepts in particular to make and defend value judgements about what is reasonable or unreasonable, right or wrong, and good or bad in relation to witnessing risky and harmful behaviour.

Findings – The chapter argues that in some situations there are good and perhaps compelling moral reasons for researchers to take action when they observe certain problematic drinking behaviour. Researchers who fail to notice and/or act may be morally blameworthy and culpable in other ways, e.g. in breach of contract or code of conduct.

Details

Sport, Alcohol and Social Inquiry
Type: Book
ISBN: 978-1-78769-842-0

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Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-76230-758-6

Article
Publication date: 1 March 1995

David G. Feinberg

NEXIS and DIALOG both offer full‐text online coverage of the magazine Business Week, while ABI/INFORM Global Edition on CDROM provides abstracts. A comparison of all three…

Abstract

NEXIS and DIALOG both offer full‐text online coverage of the magazine Business Week, while ABI/INFORM Global Edition on CDROM provides abstracts. A comparison of all three systems shows mixed results. DIALOG had the most records for two narrow topics, while NEXIS was superior when the search topic was broader. Although retrieving fewer items than the full‐text systems, ABI/INFORM had a considerable amount of material. With the difficulty of choosing between costly full‐text systems, settling for abstracts on CDROM may be an alternative for the researcher.

Details

Online and CD-Rom Review, vol. 19 no. 3
Type: Research Article
ISSN: 1353-2642

Article
Publication date: 1 February 1994

Paul McNamee, Allen Hutchinson, David Parkin, Eugene Milne and Nick Steen

Research and development of out‐patient case mix systems, to plan andmonitor resource use in the out‐patient sector, has hitherto not beenaccorded priority in the NHS. As…

283

Abstract

Research and development of out‐patient case mix systems, to plan and monitor resource use in the out‐patient sector, has hitherto not been accorded priority in the NHS. As part of an investigation of their usefulness, a survey of NHS professionals′ requirements for out‐patient case mix was conducted. The results confirmed that there was support for developing out‐patient case mix systems, although different users had different requirements. However, a common theme to emerge was the desirability of constructing holistic systems which cover in‐patient, day‐case and out‐patient care. Additionally, development of care packages was seen as a necessary first step in constructing systems for out‐patient care. Concludes that visit‐based case mix systems are unlikely to fulfil users′ requirements and recommends that case mix contracting projects by Healthcare Resource Groups should be extended to the out‐patient sector, but must recognize that existing systems do not meet users′ requirements.

Details

Journal of Management in Medicine, vol. 8 no. 1
Type: Research Article
ISSN: 0268-9235

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Open Access
Article
Publication date: 19 March 2018

Therese McNamee and Sandra Patton

This study aims to investigate teacher perspectives on teaching handwriting to children with autistic spectrum disorder (ASD) and collaboration with occupational therapists.

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Abstract

Purpose

This study aims to investigate teacher perspectives on teaching handwriting to children with autistic spectrum disorder (ASD) and collaboration with occupational therapists.

Design/methodology/approach

A descriptive design was applied. Purpose-designed surveys were distributed to teachers of children with ASD (aged 4-12 years) in the Republic of Ireland. A response rate of 35 per cent (N = 75) was obtained, with 25 responses analysed using descriptive statistics of closed questions and content analysis of open-ended questions.

Findings

Of 139 children with ASD, 80 (58 per cent) were reported to have difficulties with handwriting. Teachers reported specific difficulties with pencil grasp, letter formation and task concept among the children with ASD. Fourteen (56 per cent, N = 25) respondents did not give handwriting as homework. Teachers valued occupational therapy advice, individualised programmes and ongoing consultation during implementation. Interest in occupational therapy education regarding handwriting was reported.

Practical implications

Occupational therapy collaboration to address handwriting difficulties for children with ASD should include involvement in teacher education, coordination of teacher–parent collaboration and the need for involvement in early intervention provision within an emergent literacy framework.

Originality/value

Handwriting development is challenging for children with ASD. There is limited information on teaching or teacher–occupational therapy collaborative practices to address handwriting difficulties of children with ASD.

Details

Irish Journal of Occupational Therapy, vol. 46 no. 1
Type: Research Article
ISSN: 2398-8819

Keywords

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