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Article
Publication date: 17 November 2021

Asogan Moodley, Barry Ackers and Elza Odendaal

The formal adoption of internal auditing within the South African public sector was made compulsory by the Public Finance Management Act, No. 1 of 1999. Despite internal…

Abstract

Purpose

The formal adoption of internal auditing within the South African public sector was made compulsory by the Public Finance Management Act, No. 1 of 1999. Despite internal auditing’s primary role of adding value and assisting organisations to accomplish pre-defined strategic objectives, the increasing frequency of service delivery protests in South Africa, suggests that mandatory internal auditing may not have contributed to improving public sector performance and enhancing service delivery, as envisaged. This paper aims to identify the factors preventing internal audits from effectively contributing to improved public sector performance and service delivery.

Design/methodology/approach

The study adopted a sequential mixed-methods research approach. Firstly, a survey instrument was used to collect empirical data from survey respondents at South African national government departments. Secondly, semi-structured interviews and focus group discussions were held with a purposively selected sample of participants to explore the observations from the first phase. The observations from the first two phases were validated through an analysis of pertinent documents and records.

Findings

Despite all departments adopting internal auditing, management’s expectations of internal auditing and the services provided by the internal audit function diverged. The results suggest that the emergence of a compliance approach to organisational governance together with poor performance management skills has impaired internal auditing’s ability to effectively contribute to strategic and performance management.

Research limitations/implications

Despite its South African orientation, as internal auditing is a global association and given that service delivery protests continue to occur in several countries around the world, increases the study’s international relevance. Moreover, the mandate of internal auditing requires it to add value to an organisation irrespective of its geographical location.

Originality/value

The study contributes to the existing body of knowledge on internal auditing, particularly its adoption and implementation in the South African public sector. In addition to identifying the factors inhibiting effective internal auditing, the study advances a suggested framework for the future of internal auditing.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

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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

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Book part
Publication date: 2 September 2021

Alison Broders

Abstract

Details

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

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Book part
Publication date: 2 September 2021

Kathleen Stevenson and Christina Olivarria

Abstract

Details

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

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Article
Publication date: 11 October 2021

Dyanne Brendalyn Mirasol-Cavero and Lanndon Ocampo

University department efficiency evaluation is a performance assessment on how departments use their resources to attain their goals. The most widely used tool in…

Abstract

Purpose

University department efficiency evaluation is a performance assessment on how departments use their resources to attain their goals. The most widely used tool in measuring the efficiency of academic departments in data envelopment analysis (DEA) deals with crisp data, which may be, often, imprecise, vague, missing or predicted. Current literature offers various approaches to addressing these uncertainties by introducing fuzzy set theory within the basic DEA framework. However, current fuzzy DEA approaches fail to handle missing data, particularly in output values, which are prevalent in real-life evaluation. Thus, this study aims to augment these limitations by offering a fuzzy DEA variation.

Design/methodology/approach

This paper proposes a more flexible approach by introducing the fuzzy preference programming – DEA (FPP-DEA), where the outputs are expressed as fuzzy numbers and the inputs are conveyed in their actual crisp values. A case study in one of the top higher education institutions in the Philippines was conducted to elucidate the proposed FPP-DEA with fuzzy outputs.

Findings

Due to its high discriminating power, the proposed model is more constricted in reporting the efficiency scores such that there are lesser reported efficient departments. Although the proposed model can still calculate efficiency no matter how much missing and unavailable, and uncertain data, more comprehensive data accessibility would return an accurate and precise efficiency score.

Originality/value

This study offers a fuzzy DEA formulation via FPP, which can handle missing, unavailable and imprecise data for output values.

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Article
Publication date: 18 October 2021

Martin Barrett, Gareth J. Jones, Kyle S. Bunds, Jonathan M. Casper and Michael B. Edwards

Athletic departments play an important role in sustainability-based collaborative processes due to their boundary spanning connections with both internal and external…

Abstract

Purpose

Athletic departments play an important role in sustainability-based collaborative processes due to their boundary spanning connections with both internal and external university stakeholders. As a result, athletic department representatives have become prominent members of university participant-governed network structures. The purpose of this study is to examine the role of dedicated “athletics green teams” as a unique form of control and coordination by considering how green team interactions support and augment the collaborative network of actors who are responsible for executing athletics sustainability practices on university campuses.

Design/methodology/approach

A sociocentric analysis is used to explore the network of a green team at a large American university. The analysis focuses on examining the size, composition and structure of relations involving green team members that facilitated various forms of information transmission and strategic action(s).

Findings

The results highlight how the presence of the athletic department in the green team provides heterophilous and multiplex relations across the collaborative network and how the green team itself provides a unique forum for planning and coordination, which is critical for providing more sophisticated, advanced structures for sustainability.

Practical implications

The findings of this study should reassure practitioners involved in convening green teams that such shared governance structures add value to athletics sustainability collaborative processes. In addition, subtle changes to the network governance structures has the potential to streamline the contribution of athletic departments to university sustainability initiatives and help project a more cohesive “Athletics” sustainability message that transmits across the collaborative network.

Originality/value

The outcomes of dedicated athletics green teams have been explored from a largely qualitative perspective. However, this study applies a novel relational approach to understand the shared governance value-added within a largely intra-organizational collaborative network.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 13 September 2021

Kristin Klimley, Bethany Broj, Brittany Plombon, Caroline Haskamp, Rachel Christopher, Estefania Masias, Vincent B. Van Hasselt and Ryan A. Black

Police officers are increasingly interacting with individuals with mental illnesses. Officers who encounter these persons have three choices: detain, arrest and transport…

Abstract

Purpose

Police officers are increasingly interacting with individuals with mental illnesses. Officers who encounter these persons have three choices: detain, arrest and transport to a correctional facility; resolve the situation informally; or initiate an involuntary psychiatric admission. The decision to place someone under an involuntary psychiatric admission is based on a variety of factors. This paper aims to collaborate with two metropolitan Police Departments in South Florida to explore individual and departmental factors that contribute to involuntary psychiatric admissions initiated by their officers.

Design/methodology/approach

This investigation examined 1,625 police reports of involuntary psychiatric admissions in 2013, 2014 and 2015. Descriptive statistics for the entire sample were computed, and percentages of Crisis Intervention Team (CIT)-trained officers for both departments in each year were determined.

Findings

Results highlighted differences in rates of involuntary commitments, CIT-trained officers and associated variables (e.g. mental health diagnoses, substance use) between the two cities.

Practical implications

Implications of the findings, and directions that future research in this area might take, are discussed.

Originality/value

There is a dearth of literature pertaining to involuntary psychiatric admissions in general and factors specific to involuntary psychiatric admissions initiated by police. This paper adds preliminary findings and implications to this body of research.

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Article
Publication date: 9 July 2021

Jana Brockhaus and Ansgar Zerfass

Corporate communications is often less successful when it is competing for influence with neighboring functions such as marketing or sales within organizations. This…

Abstract

Purpose

Corporate communications is often less successful when it is competing for influence with neighboring functions such as marketing or sales within organizations. This article addresses the internal positioning of communication departments by developing a conceptual framework which helps to understand, analyze and optimize their standing in organizations.

Design/methodology/approach

The research is based on a literature review across several disciplines (e.g. organizational communication, strategic management) and supported by 26 qualitative in-depth interviews with board members, executives and communicators in a global industry company. By combining the theoretical and empirical insights, a framework for positioning communication departments within organizations was developed.

Findings

The framework depicts seven strategies (e.g. expectation and impression management, supporting ambassadors from other departments) and three spheres of influence (organizational integration, internal perceptions and social capital) to strengthen the position of corporate communications.

Research limitations/implications

The conceptual framework has been supported by one case study so far, and future research may further develop and verify it by applying it to a larger number of companies in different industries.

Practical implications

Practitioners can use the framework as an analytical tool to reflect the current situation in their organization and identify opportunities for strengthening it.

Originality/value

This article introduces a novel view in the academic debate about the role and influence of corporate communications. It establishes a framework that helps to identify different drivers and strategies, and lays ground for future research.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

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Article
Publication date: 7 July 2021

Si Li and Yi Chen

This paper explains the formation of government resistance to open data based on the cognition of stakeholders in Chinese context.

Abstract

Purpose

This paper explains the formation of government resistance to open data based on the cognition of stakeholders in Chinese context.

Design/methodology/approach

Adopting grounded theory, this study interviewed 22 stakeholders to collect data. Through continuous coding, this study identified the main categories and then constructed theoretical models.

Findings

This study identified and explained five main categories that relate to resistance: practice, perception, organizational culture, motivation and resistance strategies. Then, a framework was developed that conceptualizes the government' resistance to open data. Based on the division of the forms of motivation, there are three paths through which government departments resist open data, namely, avoiding disadvantages to the organization, being unwilling to increase the workload and being unwilling to take the initiative.

Originality/value

This paper reveals the internal logic of government departments' resistance to open data and provides a process explanation beyond causality. It also provides a reference for other countries in the same preliminary stage as China with respect to open data implementation.

Details

Aslib Journal of Information Management, vol. 73 no. 4
Type: Research Article
ISSN: 2050-3806

Keywords

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Article
Publication date: 1 May 1991

James T. Luxhoj

This article presents an integrated methodology for the inclusionof a facility′s interactions with the outside environment, and theimpact of those interactions on the…

Abstract

This article presents an integrated methodology for the inclusion of a facility′s interactions with the outside environment, and the impact of those interactions on the location of entrances and exits within the facility. For example, the outside interactions generated by shipping and receiving activities will significantly influence the location of facility ingress/egress points. The “practical layout planning” (PLP) methodology integrates both layout construction and improvement techniques. The principal idea in this methodology is that departments within a facility be “condensed” into a number of “points”. In the layout construction phase, the relative location of these points is determined using multifacility location theory, where the facility′s interactions with the outside environment are represented by “contact points” and the departments in the layout are analogous to the new facilities to be located. Once these relative departmental positions are obtained, the “points” are then adjusted for areas to obtain a constructed layout. In the improvement technique, intra‐departmental flows are optimised by the optimal location of ingress/egress points which are determined by again using multifacility location theory. Interdepartmental flow is optimised by minimising the distance between departments as indicated by their closest ingress/egress points. The objective is to obtain a minimum total flow‐cost by interchanging departmental locations without violating physical constraints. The PLP methodology is demonstrated with a modest example.

Details

International Journal of Operations & Production Management, vol. 11 no. 5
Type: Research Article
ISSN: 0144-3577

Keywords

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