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The purpose of this paper is to direct attention to the intersection of external and internal accountability systems within urban schools, and the role of school leadership, especially that of the principal, in managing this intersection. In particular, the paper explores how school leaders are able to strengthen and sustain the school's internal accountability system, in pursuit of school‐defined learning improvement agenda, and at the same time respond productively to external accountability demands. The paper also seeks to identify consequences of these leaders’ efforts to navigate an often problematic set of converging demands.

This paper draws on findings from a larger multi‐case study of learning‐focused leadership in 15 schools in four urban school districts in the USA. Schools were chosen to represent those that were “making progress” (by local measures). Data were collected over 18 months, spanning two school years, from Spring 2007 to Fall 2008. Data collection included multiple site visits, semi‐structured interviews and observations of leadership activity across school and district settings, and a variety of documentary evidence.

Though working in substantially different contexts, these leaders found remarkably similar ways of crafting tools and creating occasions, from the array of external accountability demands and resources, to serve internal accountability purposes. They did so by internalizing external expectations and developing accountable practice within the school, leading through data, and modelling what it meant to learn to lead in a fully accountable way. As they did so, they reshaped the scope of instruction and the instructional improvement conversation, and also made teaching and leadership practice more public.

This paper extends discussions of school‐level accountability in two ways. First, it updates scholarship on accountability by examining school‐level responses at a time five years into the new accountability context in the USA defined by strict system‐wide expectations and mechanisms. Second, the paper demonstrates ways in which the often onerous demands of external accountability systems can be treated as a resource by school leaders and used in ways that bolster the school's capacity for accountable professional practice.

The purpose of this study is to provide fresh insights into whether there is an expectation gap between external auditors' and other stakeholders' perceptions of external auditors' responsibilities in an emerging economy, in light of recent changes to the global audit landscape.

A quantitative approach in the positivistic paradigm was adopted, and a structured questionnaire was used to gather data.

The findings suggested that there was a statistically significant discrepancy between external auditors' and social groups' perceptions of the responsibilities of external auditors. More than half of the gap was due to deficiency in standards, 19% due to unreasonable expectations by society, while 25% of the gap was found to be due to deficient performance.

The study focused on the duties of external auditors and not on the duties of other types of auditors while examining the audit expectation-performance gap (AEG), and this was due to the drastic differences in the scope of their duties.

The findings of this study are likely to have direct policy implications for regulators, authorities, educators and auditing professionals, who should take immediate actions and measures to reduce the AEG in light of the current global audit landscape advancements and changes.

The present study used a substantially updated model to measure the AEG to suit the contemporary changes in the auditing landscape, and could be considered as a pioneering study that measures the AEG in an emerging economy amid recent changes.

The consideration of external stakeholders has proven to be more critical than internal stakeholders in construction projects. The purpose of this paper is to present the diverse expectations of external stakeholder groups, i.e. governmental authorities, general public, and affected local communities, in construction projects. The practical steps to manage the expectations are also outlined.

A three-stage methodology was adopted for the review. The primary terms “stakeholder,” “project participants,” or “project environment” were first searched in four popularly search engines and eight top journals that publish construction research to retrieve publications. After a second-stage filtering process, the selected data were then analyzed and reviewed in line with the objectives.

In total, 49 common expectations were identified and classified. The results indicate that each stakeholder group pursues expectations in line with the social, environmental, and economic sustainability objectives. For effective management, project managers (PMs) must know stakeholder opportunities and threats, fulfill social responsibilities, establish common goals, apply appropriate strategies, and enhance stakeholder satisfaction.

The identified expectations are only based on the selected publications. Even though the expectations have been categorized in line with the triple bottom line model, the relative importance of the expectations cannot be ascertained since there is no empirical support.

PMs can play safe by acknowledging the stakeholder expectations and employ such strategies to curtail resulting impacts and maximize mutual benefits. The list of expectations could also be used to promote equitable value optimization in projects, enhance needs fulfillment, and facilitate the evaluation of external stakeholder satisfaction.

This study provides a comprehensive checklist of construction stakeholder expectations which hitherto, is lacked in the literature. Moreover, practical steps to manage the expectations of external stakeholders have been discussed.

The aim of this study was to determine whether customer satisfaction can be used as a reliable measure of the performance of the management of a research and development (R&D) department. A study of a research and development department of an Australian manufacturing company was undertaken in 1995. R&D performance and external customer satisfaction were measured using seven dimensions of technical performance and seven dimensions of service quality. Expectations of external customer satisfaction were measured from the internal (staff of R&D department) and external customers’ (production, sales and administration) points of view. This was to highlight the gap between the staffs’ perceptions and the external customers’ perceptions of service provided. The study provides research and development managers with an additional tool for measuring their management performance.

This article aims to identify threats perceived by Swedish public library directors as the most prominent.

A web questionnaire was sent to public library directors in all of the Swedish municipalities. The data were analysed using qualitative content analysis.

The findings reveal that the main threat was considered to be the tension between the current activities of the public library and the expectations of the public, or of local decision makers. One reason for the lack of correspondence between activities and expectations is that public library managers regard the expectations on the public library as unrealistic. Another reason is that lack of resources prevent public library staff from meeting many of these expectations. Public libraries are thus prevented by both ideological and practical barriers in fulfilling expectations.

A central issue in current public library research concerns how change in Western society affects public libraries. Many of these studies are either theoretical or based on interviews with politicians. Few researchers investigate how public library directors perceive the situation of public libraries today. Therefore, this article identifies perceptions made by public library directors.

This paper aims to, first, investigate the impact of corporate social responsibility (CSR)’s various dimensions on organizational commitment and job satisfaction, and, second, to examine the moderating role of employee expectations in this relationship. Studies have increasingly focused the attention on the links between perceptions of CSR and employees’ attitudes. However, a majority of studies do concentrate on internal CSR impact.

A field study based on data from 621 workers. The constructs were measured by validated self-report questionnaires.

The results show that ethical and legal internal and external practices significantly influence the affective organizational commitment. The results also indicate that job satisfaction is positively influenced by internal and external ethico-legal practices as well as by philanthropic practices. Nonetheless, the role of expectation as moderator could not be demonstrated. This matter is discussed in the section dedicated to the limitations of the study.

The originality of the contribution is undoubtedly to have integrated the concept of citizen-worker in this research on CSR.

This article examines the results of a study conducted of the top 100 public sector units in Sweden. These units are comprised of entities of government, municipalities, and county councils. The aim of the study was to examine and describe the commitment to codes of ethics in these Swedish public sector units. This article reports on the responses of those public sector units that possessed a code of ethics. The construct of commitment was measured by a consideration of the inputs, objectives and outputs of the code across six areas. The commitment to codes of ethics has an interest for those involved in the public sector in Sweden and society in general. Most public sector units are in the early stages of development and assimilation into overall ethics policies in code artefacts. On a specific level there are customized codes of ethics that are not always documented in a generic artefact. Theoretical and managerial implications are provided. Furthermore, suggestions for further research are proposed.

This article summarizes and aggregates the results of a study conducted of the largest 100 public sector organizations derived from three categories in Sweden. These categories of organizations comprise 40 entities of government, 40 municipalities, and 20 county councils. The objective was to describe the determinants of codes of ethics in Swedish public sector organizations. This research reports on the responses of 27 organizations that possessed a code of ethics. The principal contribution is a 4P‐model of seven internal and external determinants in public sector codes of ethics. The identified determinants relate to four principal sectors of a society, namely: public community sector, private corporate sector, private citizen sector, and political/policy conduct sector.

Organisational performance of sport organisations has been studied over the last three decades. However, little attention was paid towards performance management (PM) compared to performance measurement. The purpose of this paper is to close this research gap by establishing a holistic perspective for PM of National Sports Organisations (NSOs) that accounts for their uniqueness, the interdependence of their operating systems and their relationship with their environments. Furthermore, this paper presents a holistic model of PM for NSOs.

The model was developed from a literature review process and uses the macro, meso and micro framework to describe external and internal environmental influences that affect the PM of NSOs.

The NSO’s ability to respond to the dynamics of their external environment by implementing organisational processes that account for the resources available and their structural designs influences their PM. Furthermore, the ability of the individuals within NSO to create enabling environments for PM influences organisational efficiency and effectiveness.

This paper contributes to sport management literature on the PM of NSOs, and informs sport managers on ways to improve organisational performance by implementing holistic approaches to PM.

This is the first study that takes a holistic approach to PM of NSO and depicts the specific elements that play a crucial role in managing NSO’s multi-dimensional performance.

Previous literature on earnings management (EM) indicates that managers are motivated to adjust reported income to serve their own self-interests, and to try and influence capital markets. However, previous research has failed to provide an appropriate theoretical underpinning for EM and has ignored the effect of cultural and environmental factors on shaping managers’ motivations. Therefore the purpose of this paper is to draw on interpretive methodology and new institutional sociology (NIS) theory to identify the external factors that motivate managers of Egyptian companies to use EM to modify financial statements.

The research adopted an interpretative methodology and interview methods. Interviewees were conducted with 34 participants, who were divided into four different categories; executives, financial analysts, auditors and stock exchanges’ authorities.

This paper provides empirical evidence on the range of external factors that motivate Egyptian corporate executives to adjust the earnings number in financial statements. These external factors include the expectations of investors, lenders and employees, the impact of stock exchange listing rules, beating an earnings target, and the privatisation of key state-owned companies.

The authors recognise that the paper has a number of limitations. The research is concerned solely with EM in Egypt and, therefore, it would not be safe to generalise the results to other contexts, even in the Middle East. Further research on the behaviour of managers towards EM in other countries would be useful to test validity of the results reported in this paper.

The principal contribution of this paper is to build on the previous EM literature to include external factors within the Egyptian context which motivate Egyptian managers to manage the earnings of companies in an upward direction. It adds additional EM motives to available literature including: employees, stock exchange’s rules, privatisation and meeting industrial norms. Also, the paper provides evidence of the effect of concentrated share ownership on managers’ likelihood to engage in EM behaviour. The paper also extends NIS theory to recognise the importance of the interplay between institutional and economic environment by including economic reform, and non-financial providers as factors that can explain the EM behaviour.