Search results

1 – 10 of 115
Article
Publication date: 25 October 2017

Monir Mir, Haiwei Fan and Ian Maclean

The paper aims to explore whether different models of public sector audit exist in China without adhering to the goals and objectives of public sector audit systems in democratic…

1342

Abstract

Purpose

The paper aims to explore whether different models of public sector audit exist in China without adhering to the goals and objectives of public sector audit systems in democratic jurisdictions.

Design/methodology/approach

The study is based on a single embedded case study involving multiple methods of data collection including public documents, semi-structured interviews and site visits. The research methods and the analytical framework of the study draw on the concepts of political competition, public sector accountability and audit independence.

Findings

The study finds that the Chinese National Audit Office’s (CNAO) objectives derive from the neo-classical economic discourse and not from ideas of public accountability, as is the case in democratic parliamentary jurisdictions. The study finds that public sector audit in China functions in ways which are similar to that of internal audit. The CNAO may provide limited political and public accountability for Chinese public officials indirectly by enhancing their managerial accountabilities.

Research limitations/implications

The study goes against the prevailing view that supreme audit institutions which are part of the executive will lead to poor accountability of the public sector and increased public sector corruption.

Practical implications

The study suggests that enhancing managerial accountability in non-democratic (and pseudo-democratic) jurisdictions through public sector audit can by itself be of significant benefit. Further, such enhancements may also strengthen public sector accountability.

Originality/value

This paper fills a research gap by exploring public sector audit independence in a developing country with a unitary system of government.

Details

Managerial Auditing Journal, vol. 32 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 November 1965

IAN MACLEAN

Marketing Research is probably most widely known to the public through the activities of attractive young ladies who stop you in the streets to ask a whole series of apparently…

Abstract

Marketing Research is probably most widely known to the public through the activities of attractive young ladies who stop you in the streets to ask a whole series of apparently disconnected questions. How many cars do you run? When did you last beat your wife? Can you tell margarine from butter, or Wilson from Heath?

Details

Aslib Proceedings, vol. 17 no. 11
Type: Research Article
ISSN: 0001-253X

Article
Publication date: 1 September 1972

Ian Maclean

Reviewing sources of information in the EEC in a short paper requires a certain facility for avoiding the very problems that cause the most difficulty in practice. This paper can…

Abstract

Reviewing sources of information in the EEC in a short paper requires a certain facility for avoiding the very problems that cause the most difficulty in practice. This paper can only, therefore, be considered as a guide to the guides of sources of marketing information in the EEC. In finding one's way through the ‘information maze’ to the precise data one is seeking it is helpful to consider the outline of data collection in Europe. The principal sources of information are:

Details

Aslib Proceedings, vol. 24 no. 9
Type: Research Article
ISSN: 0001-253X

Article
Publication date: 30 March 2010

Kate Cumming

In this commemorative issue of Records Management Journal, milestones from the last 20 years of recordkeeping practice are being celebrated. This paper aims to provide a

5388

Abstract

Purpose

In this commemorative issue of Records Management Journal, milestones from the last 20 years of recordkeeping practice are being celebrated. This paper aims to provide a retrospective of the records continuum and examine its evolution, its impact and its influence, and to reference some of the controversy it has inspired.

Design/methodology/approach

The paper is based on a review of literature and a historical assessment, which are intended to contextualise and explain the continuum.

Findings

The continuum has a long history in Australian recordkeeping culture, but significant international research and theory have also fed into its development. The continuum has an enduring relevance and remains a fundamental tool for assessing and realigning recordkeeping practice today.

Research limitations/implications

The paper is strongly supportive of the continuum approach, and as such is not an impartial assessment of the model and of the criticism that has been levelled against it.

Practical implications

It is hoped that the paper helps to foster further understanding and use of the records continuum model.

Originality/value

While owing a great deal to Sue McKemmish and Frank Upward, the paper aims to present a fresh perspective on continuum theory, in a way that helps to explain and encourage the adoption of continuum‐based approaches to recordkeeping.

Details

Records Management Journal, vol. 20 no. 1
Type: Research Article
ISSN: 0956-5698

Keywords

Article
Publication date: 1 August 2003

Nathan Mnjama

The Kenya National Archives and Documentation Services is seen as a success story by many other African archival institutions. The Department has made major strides in developing…

10461

Abstract

The Kenya National Archives and Documentation Services is seen as a success story by many other African archival institutions. The Department has made major strides in developing records services, opening five regional centres and partially automating most of its finding aids. However, as this article indicates, major aspects of managing public sector records remain chaotic and regulations governing the management and disposal of public records are flouted by many Civil Servants. The article concludes by suggesting that the time has now come for the National Archives to focus on the management of the entire life cycle of records rather than managing only the archival preservation stage.

Details

Records Management Journal, vol. 13 no. 2
Type: Research Article
ISSN: 0956-5698

Keywords

Article
Publication date: 1 July 1980

Clive Bingley, Allan Bunch and Edwin Fleming

AFTER the little flurry of dispute recently whether Sir Keith Joseph should or should not have been invited to address the LA conference in Sheffield this year, the Secretary for…

Abstract

AFTER the little flurry of dispute recently whether Sir Keith Joseph should or should not have been invited to address the LA conference in Sheffield this year, the Secretary for Industry has himself withdrawn, on the grounds that he now finds himself obliged to lead an overseas trade delegation at the same time as the conference. Thus hot air doth dissolve into the atmosphere, as Hamlet might have said (but did not).

Details

New Library World, vol. 81 no. 7
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 December 2000

Frank Upward

This article outlines the development of a records continuum model initially developed as a teaching tool to communicate evidence‐based approaches to archives and records…

4791

Abstract

This article outlines the development of a records continuum model initially developed as a teaching tool to communicate evidence‐based approaches to archives and records management. The continuum is being used in Australia as a metaphor to assist in getting records management ‘right’ in recordkeeping environments built around electronic communications, and the model supports this endeavour. It extends the concept of the continuum beyond metaphor, representing the case for viewing it in its fuller spacetime meanings as a worldview. In this form, the continuum is potentially a technologically driven paradigm shift within all information management and systems practice. There is a new game developing and the concept of the continuum can help us re‐organise our knowledge for that game. This article will discuss the diversity of records management theory and practice. It will look at the meanings of the continuum and my own model of it, including the differences between a worldview and a detailed view. Three other continuum models are presented. A continuum ‘patrol and control’ strategy for analysis is outlined briefly, and represents a point at which my own approach to the continuum is taking off into more detailed practical considerations in records management education and training.

Details

Records Management Journal, vol. 10 no. 3
Type: Research Article
ISSN: 0956-5698

Keywords

Article
Publication date: 1 June 1965

THE Newcastle school, like most others, was established after the second world war to provide full‐time education in librarianship as an alternative to the part‐time system which…

Abstract

THE Newcastle school, like most others, was established after the second world war to provide full‐time education in librarianship as an alternative to the part‐time system which until 1946 was the only one available to the majority of librarians. At first most of the students were returning servicemen whose library careers had been interrupted by the war and they were followed by students direct from libraries, universities and schools. From a handful of students and one full‐time member of staff in the first year the school has grown steadily until there were 53 students and five staff during the session 1962–3 which was the last course held for the Registration Examination.

Details

New Library World, vol. 67 no. 6
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 March 1997

BARBARA REED

Australia's approach to electronic records in the 1990s has been characterised by strategic approaches which seek to put in place frameworks for recordkeeping in which there is…

1803

Abstract

Australia's approach to electronic records in the 1990s has been characterised by strategic approaches which seek to put in place frameworks for recordkeeping in which there is room for collaboration and experimentation in approaches. In doing so, existing paper paradigms relating to records have been reconceptualised in order to define different ways of achieving our goals of reliable and authentic evidence of business activity. This paper explores the variety of strategic recordkeeping initiatives in the context of Australian records management practice.

Details

Records Management Journal, vol. 7 no. 3
Type: Research Article
ISSN: 0956-5698

Article
Publication date: 7 March 2019

Frank Upward

The Information Age during the transition from the paper era to the digital one saw the fracturing and fragmenting of the information-based specialisations. More recently…

1258

Abstract

Purpose

The Information Age during the transition from the paper era to the digital one saw the fracturing and fragmenting of the information-based specialisations. More recently, professional norms for governance have been swept aside within new business models based on information based business applications. This paper aims to support an advance towards networked cohesion based on informatics, regenerating professionalism for the complex networked age.

Design/methodology/approach

New regulatory approaches will have to manage monistic diversity, connecting the deeper logic of continuum thinking in which information governance exists as part of a simple whole (the monistic component) with a recognition that the parts of information governance are much more complex than the whole (the expanding diversity). A continuum approach of this type involves studying things in motion as part of evolutionary processes.

Findings

The production of information is galloping ahead of its authoritative management, and this is at the heart of many of the failings of the post-truth information era. Informatics with its emphasis upon the joint operation of technologies, social processes and knowledge forming and its ability to be an umbrella term for many specialisations can be a cohering force.

Practical implications

The alignment of thought, action and ethical information governance across inter-connected practices for individuals, groups and organisations can be supported by the deeper logic and grounded experience of continuum thinking.

Originality/value

This paper will look to expand the array of sympathisers who wish to get more in touch with studying things in motion, including those trying to cope with the need to develop more adequate ways for managing nanosecond archiving processes.

Details

Records Management Journal, vol. 29 no. 1/2
Type: Research Article
ISSN: 0956-5698

Keywords

1 – 10 of 115