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Recent research and policy reports indicate public sector organizations struggle to leverage information technology-based performance measurement systems and fail to effectively evaluate performance beyond financial metrics. This study aims to focus on organizational factors that influence the assimilation of business intelligence (BI) systems into integrated management control systems and the corollary impact on improving business process performance within public sector organizations.

The complete Australian client list was acquired from a leading BI vendor; and the authors surveyed all public sector organizations, receiving 226 individual responses representing 160 public sector organizations in Australia. Using latent construct measurement, structural equation modeling (SEM)-partial least squares is used to test the theoretical model.

When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities that are critical to assimilation in private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. When top management effectively manages knowledge importation from external entities to counteract deficiencies, public sector organizations effectively assimilate BI knowledge into performance measurement yielding strong process performance.

When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities critical to assimilation in the private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. The research extends the theory behind organizational absorptive capacity by highlighting how knowledge importation can be used as an external source facilitating internal knowledge creation. This collaborative knowledge creation leads to affective assimilation of BI technologies and associated performance gains.

The results provide guidance to public sector organizations that struggle to measure and validate service outcomes under New Public Management regulations and mandates.

The results reveal that consistent with the philosophies behind New Public Management strategies, private sector measures for increasing organizational absorptive capacity can be applied in the public sector. However, knowledge importation appears to be a major catalyst in the public sector where the resources to retain skilled professionals with an ability to leverage contemporary technologies into service performance are often very limited. Top management team knowledge and skills are critical to effectively leveraging these internal and external knowledge creation mechanisms.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

DEAR SIR, I have read with interest the article “Fluid Flow through Restrictions” by L. S. Greenland, published in the June issue of your journal, but feel obliged to comment on two things.

The purpose of this paper is to investigate the relationship between corporate governance and earnings opacity in China.

Two corporate governance mechanisms form the basis of the analysis: 1) the board of directors and 2) the external audit function. OLS regression analysis is employed on a large sample from 2000 to 2014 with 20,235 firm-year observations.

Corporate governance is found to be associated with reduced levels of earnings opacity for Chinese listed companies. Furthermore, the association between corporate governance and reduced levels of earnings opacity strengthened after the implementation of various key reforms.

Chinese regulators are advised to proceed with caution as not all Western approaches to corporate governance are transferrable to the Chinese setting.

This study contributes to the literature by analyzing broad latent constructs of corporate governance in addition to individual observable dimensions in order to reveal that various key reforms have been successful in strengthening the link between governance and reporting quality for Chinese listed companies.

Procrastination is regularly presented as a behavior to avoid, but this paper argues that individuals who strategically engage in procrastination may experience unique performance benefits that non-procrastinators do not. The purpose of this paper is to present a balanced framework from which procrastination, beginning with a review of the procrastination performance literature and historical stance on the behavior, can be understood.

This paper presents and reviews the use of procrastination in organizations.

Our findings indicate that while procrastination can be dysfunctional, it can prove to be strategically valuable. To summarize, this paper recommends a holistic conceptualization of procrastination that refrains from value judgment and calls for rethinking the stigma associated with the behavior.

This paper highlights both the theoretical and practical importance of exploring the benefits of procrastination in an organizational context.

WHEN the use of metals in the construction of the more important parts of aircraft of the heavier‐than‐air type superseded the use of timber, a large number of practical problems were encountered, as might reasonably be expected. The reasons for the popularity of metal structures are readily appreciated by those who have had experience of wooden structures. An important property in any material employed in aircraft construction is that of permanence. So far as materials employed in marine aircraft are concerned, the task of supplying alloys to give the desired degree of permanence, together with the necessary mechanical properties, is not by any means an easy one. The corrosion‐resistance, in particular, is a property vitally affecting the suitability of a particular metal or alloy for use in marine aircraft. Most industrial metals corrode—i.e., enter into chemical reactions, the result of which is in effect the conversion of some of their mass into non‐metallic matter—on exposure to a normal inland atmosphere, and as a rule the rate of corrosion is much greater in marine atmospheres or in contact with sea water.

ONLY a mild flutter in the dovecotes was felt by the discovery, made public in the Justce of the Peace, one, that fines for the detention of library books were unauthorised by Law and, two, that readers who declined to pay them could not be refused access to their own libraries. It is possible that this was known long ago to librarians and is not the reason why a very few libraries do not exact fines. Hewitt, however, tells us that although the practice of charging is universal no machinery exists for the recovery of fines. He does say that while recourse to the courts for their recovery is not to be recommended, exclusion from the use of the library would be admissible. Without arguing for or against fines, the fact that they persist and are in the view of many a commonsense and necessary way of ensuring the return of books, and that the Acts give authority for the making of byelaws for the good management of libraries, there appears to be a case for getting the matter settled one way or other. No librarian wants to act in disregard of law, but it is difficult to get a case heard as, for the sake of the small sum involved in a fine and remembering the relatively large sum involved in a court action, few borrowers will be found to challenge fines. It is our own business to see that our ways are legal.

IN the October number of THE BRITISH FOOD JOURNAL, while disclaiming any intention of supporting or opposing any political party or any section of politicians, we stated our opinion that the fiscal policy which has been outlined before the country by Mr. CHAMBERLAIN is eminently one which requires to be put to the test of experiment and which cannot be profitably argued about upon theoretical bases. In connection with the allegation that by following the policy of leaving our doors open to those who shut their own doors in our faces, we are able to obtain goods at less expense than would be the case under other conditions, we pointed out that it would be well for the public to consider whether that which is so cheap may not also, to a great extent, be particularly nasty. The desirability of considering the nature and quality of so‐called “ cheap ” foods, supplied to us by various countriies without restriction, does not, as yet, appear to have entered the heads of those who have made matter for political controversy out of what is, in reality, a scientific question. The facts are not sufficiently known, or, in consequence of the proverbial carelessness of our generation, are not clearly appreciated. And yet, as it seems to us, some of those facts are of paramount importance to those who desire to study the subject in a calm and scientific manner and outside the region of political turmoil. What do we get from the various countries whose producers and merchants are free to “dump” their goods in this country without the restrictive influence of duty payments? Great Britain has made it known to all the world that “Rubbish may be Shot Here,” and we venture to say that the fullest advantage has been taken, and is taken, of the permission. From America, France, Germany, Italy, Holland, and Belgium, in fact from every producing country—including now even Russia and Siberia, we get inferior or scientifically‐adulterated articles which are sold to the public “ cheap.” Milk and butter scientifically adulterated, or produced under improper conditions in such a way that their composition becomes the same as physically‐adulterated products, condensed “milk” minus cream, cheese practically devoid of fat, or “ filled ” (as it is called) with margarine, all reach us in enormous quantities from most of our near and dear neighbours. Butter and certain wines and beers, loaded with injurious ‘ preservative” chemicals and the sale of which is prohibited in the country of production, are sent to the easily‐entered British “dumping‐ground” for the delectation of its confiding inhabitants. “Tinned” foods prepared from raw materials of inferior character or of more than questionable origin, are copiously unloaded on our shores to feed our complaisant population,—instead of being consigned to the refuse destructors which should be their proper destination; while, every now and then, when something worse than usual has been supplied, representative specimens of this delectable class of preparation are proved to have caused outbreaks of violent illness—those so‐called ptomaine poisonings which, of late years, have increased in number and in virulence to so distinctly alarming an extent. Flour made from diseased or damaged grain, or itself “ sick ” or damaged, and so “ processed ” as to mask its real condition; flour, again, adulterated with other and inferior meals, are “ goods ” supplied to us in ample amount for the benefit of those whose mainstay is some form of bread or flour‐food. The list might be continued literally ad nauseam.

THERE has quite recently occurred among professional and other periodicals a sort of epidemic of comparisons between the work of European and American libraries, some of which are more or less misleading and calculated to stir up national annoyance. The Transatlantic journals are particularly condescending in tone, and arrogant in their claims, and some statements in the New York Nation and Chicago Dial are not only written with a most lofty sense of American superiority, but are manifestly based on ignorance of library conditions in Europe. They are indeed typical of the attitude of the average American librarian towards library work outside the borders of the United States. With a few notable exceptions, American librarians are a somewhat narrow‐minded, self‐sufficient and wilfully‐ignorant class of public officials; but more especially the younger generation. They are eternally shutting their eyes to the accomplishments of other nations, and assuming that the last word on all library matters has been spoken in America. They are, for the most part, ignorant of European library literature, as none save the largest libraries ever purchase anything but American professional books. This is further proved by the absence of such works from their catalogues and from among the text‐books prescribed for the various library schools; while in all their select bibliographies or lists of “best” books the most notice‐able feature is this studied omission of European books. In the proceedings of British professional associations the work of American libraries is frequently referred to in the most appreciative and broad‐minded manner; but at similar meetings in America, European library work, if not entirely ignored, is most often casually mentioned as something quite obsolete, and a legitimate target for oblique criticism. It is difficult to understand why American librarians will not study library questions from both the historical and international standpoints, because it is such an obvious and interesting manner of freeing the mind from the fetters of a cock‐sure provincialism. That it is true no such attempt is made by the average American librarian to attain knowledge of foreign conditions, is proved by the universally accepted opinion in the United States, that there is no European library work worth attention, in comparison to the immensity of the American achievement in the same field.

This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study’s research design utilises the measurement of meaning (semantic differential) framework originally proposed by Osgood et al. (1957). Findings indicate that research participants considered the concept of independence within a two factor cognitive structure comprising “emphasis” and “variability” dimensions. Participants’ connotations of independence varied along both these dimensions in response to the alternative experimental case scenarios. In addition, participants’ perceptions of the auditor’s independence in the three cases were systematically associated with the identified connotative meaning dimensions.