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Article
Publication date: 25 May 2012

Alan Graham, Susan Davey‐Evans and Ian Toon

The purpose of this paper is to study the work roles undertaken by financial controllers. The literature suggests a recent transformation, with the role of the finance…

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Abstract

Purpose

The purpose of this paper is to study the work roles undertaken by financial controllers. The literature suggests a recent transformation, with the role of the finance professional making a significant shift from “score‐keeper” to a “value‐added” business partner. The paper suggests that the role has undergone a more complex change and combines elements from both of these descriptions.

Design/methodology/approach

The methodological approach starts by analysing job specifications of financial controller vacancies. Using survey data, it then establishes what tasks they now do. Finally, it uses interviews to understand whether financial controllers believe that they could add more value to the organisation and if any barriers exist preventing the transformation of the role.

Findings

The findings suggest that the role of financial controller has not transformed in recent years, but has instead enlarged, incorporating more “forward‐looking” elements, which are concerned with the management of the whole business. These developments have not replaced the “traditional” tasks such as reporting and control, but are supplementary to them. The research also indicates that financial controllers believe that the role should be expanded and that they could add more value, but are constrained by external pressures.

Research limitations/implications

The authors acknowledge that this paper does not consider the contingent factors which shape the individual role within different types and sizes of business, but nevertheless it discusses many of the characteristics associated with the complex role.

Originality/value

This paper has implications for finance and accounting managers working in business, the accounting bodies and those involved in accounting education.

Details

Journal of Applied Accounting Research, vol. 13 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 1 May 1966

Alison Douglas

The characteristics of the so‐called Kailyard school of Scottish novelists are similar to what may be found in Catherine Sinclair, Norman Macleod and the short stories of Mrs…

Abstract

The characteristics of the so‐called Kailyard school of Scottish novelists are similar to what may be found in Catherine Sinclair, Norman Macleod and the short stories of Mrs Cupples: close observation of persons and traditions in a well‐known, confined locality, a good deal of humour and a good deal of pathos, sometimes deteriorating into sentimentality. None of the most typical Kailyard books was meant for children, but the three principal authors—S. R. Crockett, Ian Maclaren and J. M. Barrie—all wrote at least one juvenile book of some merit.

Details

Library Review, vol. 20 no. 5
Type: Research Article
ISSN: 0024-2535

Article
Publication date: 1 June 2005

Li‐teh Sun

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American…

Abstract

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Details

International Journal of Sociology and Social Policy, vol. 25 no. 6/7
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 1 May 1998

Brian H. Kleiner

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence…

5426

Abstract

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

Details

Equal Opportunities International, vol. 17 no. 3/4/5
Type: Research Article
ISSN: 0261-0159

Keywords

Book part
Publication date: 19 October 2020

Sebastian J. Lowe, Lily George and Jennifer Deger

This chapter looks at what it means to set out to do anthropological research with tangata whenua (New Zealanders of Māori descent; literally, ‘people of the land’), from the…

Abstract

This chapter looks at what it means to set out to do anthropological research with tangata whenua (New Zealanders of Māori descent; literally, ‘people of the land’), from the particular perspective of a Pākehā (New Zealander of non-Māori descent – usually European) musical anthropologist with an interest in sound-made worlds. In late 2017, Lowe was awarded funding for a conjoint PhD scholarship in anthropology at James Cook University, Australia, and Aarhus University, Denmark. However, following advice from several colleagues in Aotearoa New Zealand, Lowe decided to assess the viability of the project with his prospective Māori and non-Māori collaborators prior to officially starting his PhD candidature. Throughout this process of pre-ethics (Barrett, 2016), Lowe met with both Māori and non-Māori to discuss the proposed PhD project; a ‘listening in’ to his own socio-historical positioning as a Pākehā anthropologist within contemporary Aotearoa New Zealand. This approach to anthropological research is in response to George (2017), who argues for a new politically and ethnically aware mode of anthropology that aims to (re)establish relationships of true meaning between anthropology and Māori in Aotearoa New Zealand.

Details

Indigenous Research Ethics: Claiming Research Sovereignty Beyond Deficit and the Colonial Legacy
Type: Book
ISBN: 978-1-78769-390-6

Keywords

Article
Publication date: 1 November 1999

Ian M. Smith

Data from Westminster Libraries on membership, borrowing frequency and stock use is compared with significant studies of public library use from the last 50 years. The article…

1611

Abstract

Data from Westminster Libraries on membership, borrowing frequency and stock use is compared with significant studies of public library use from the last 50 years. The article examines the extent of public library use, and the social and demographic factors influencing use. Analysis of book and audio‐visual stock use indicates the concentration of demand on a few titles and subjects, and the relationship to what is in demand commercially. Aspects of public library use have remained constant over at least the last 50 years, and across geographical boundaries. Public libraries are used principally for leisure, for borrowing recent fiction, for useful non fiction related to immediate life interests, and for pop music. Quantitative data from library systems provides a different, probably more accurate, picture of the nature and extent of public library use.

Details

Aslib Proceedings, vol. 51 no. 9
Type: Research Article
ISSN: 0001-253X

Keywords

Article
Publication date: 1 February 1985

Richard W. Grefrath

It's no surprise that the early 1980s have witnessed a resurgence of interest in etiquette books, since that's that usual reaction after a period of loose morals. The current…

Abstract

It's no surprise that the early 1980s have witnessed a resurgence of interest in etiquette books, since that's that usual reaction after a period of loose morals. The current vogue features the New Right, short haircuts, and proper behavior, a predictable backlash after the “Age of Aquarius,” the hedonistic 1960s: the age of love‐ins, be‐ins, and smoke‐ins. Two bestselling etiquette books in particular have parlayed this social milieu into commercial success: Miss Manners' Guide to Excruciatingly Correct Behavior (1982), and Eve Drobot's Class Acts (1982). Ms. Drobot, a Canadian journalist, realizes that those of the tribal 1960s have “shucked blue‐jeans in favor of 3‐piece suits: we are junior members of law firms…we have to take clients out to lunch, attend cocktail parties, and travel on business.”

Details

Collection Building, vol. 6 no. 4
Type: Research Article
ISSN: 0160-4953

Article
Publication date: 1 March 1999

Hasiao Fang and Brian H. Kleiner

Lists the elements in a good sexual harassment policy, explaining why they are needed in the policy and indicating their scope. Presents two examples of sexual harassment…

2714

Abstract

Lists the elements in a good sexual harassment policy, explaining why they are needed in the policy and indicating their scope. Presents two examples of sexual harassment policies, suggesting that these can be modified to fit most workplaces. Underlines that a good sexual harassment policy is a vital first step in preventing sexual harassment.

Details

Equal Opportunities International, vol. 18 no. 2/3/4
Type: Research Article
ISSN: 0261-0159

Keywords

Article
Publication date: 1 February 1980

Barbara Bampton, Malcolm Key, Ken Jones and David Reid

INFORMED CONCERN for the pre‐school child was the motive which brought together five research assistants from varying backgrounds in 1977, to set up an Early Childhood Information…

Abstract

INFORMED CONCERN for the pre‐school child was the motive which brought together five research assistants from varying backgrounds in 1977, to set up an Early Childhood Information Centre at the Froebel Institute (Roehampton Institute of Higher Education) in south London. It is a matter for profound regret that all work on the centre ceased in March 1978, but it is also an experience familiar to anyone who has worked on a Job Creation Project.

Details

New Library World, vol. 81 no. 2
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 April 1986

This guide “aims to assist those who need access to specialist organisations, societies, libraries, museums, etc within specific fields”. A companion volume to Peter Marcan's…

Abstract

This guide “aims to assist those who need access to specialist organisations, societies, libraries, museums, etc within specific fields”. A companion volume to Peter Marcan's Directory of specialist book‐dealers in the UK, the guide is arranged by Dewey and many of the entries are annotated. There is a list of subject headings at the front of the guide arranged in Dewey order. I would have preferred this list to be in alphabetical order but it is short enough to scan fairly rapidly.

Details

New Library World, vol. 87 no. 4
Type: Research Article
ISSN: 0307-4803

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