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Article
Publication date: 1 February 1988

Wanda A. Wallace and James J. Wallace

The management style of an organisation can influence the relative effectiveness of alternative approaches to conferencing and reporting. Implications of autocratic…

Abstract

The management style of an organisation can influence the relative effectiveness of alternative approaches to conferencing and reporting. Implications of autocratic, supportive, custodial and collegial management styles are described. Generally, Theory X environments should be addressed with more formal reports and detailed implementation plans, Theory Y environments call for greater interaction and explicit commentary by auditees, and Theory Z environments warrant a joint approach from the initial conference to the final report. The applicability of quality circles to the communication channels between auditor and auditee is explained, with a suggestion that auditees be educated as to the advantages of the audit and internal controls.

Details

Managerial Auditing Journal, vol. 3 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 1 March 1994

K. K. Raman and Wanda A. Wallace

The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is…

Abstract

The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored. Bivariate relationships are examined and then a model is estimated which controls for size, complexity, financial risk factors, and political risk factors. This provides a framework for considering the incremental influence of specialized audit inputs. Both "brand names" and size have been used in past research to proxy for quality dimensions intended to differentiate the audit product provided by different suppliers. This research extends such work by considering characteristics of the auditing services as reflected by specific inputs and by using cost data rather than audit fee data. The states are observed to differ in their responses to financial and political factors by spending resources on peer review, continuing professional education, certifications of professional staff, and expertise in both the computer science area and in law. A positive association of cost and auditor differentiation, implicit in past audit fee literature is corroborated.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 3
Type: Research Article
ISSN: 1096-3367

Abstract

Details

Advances in Librarianship
Type: Book
ISBN: 978-0-12024-617-5

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Article
Publication date: 1 July 1972

Paul Kaufman

TODAY the northernmost community library in Britain is the County Library of the Shetlands, with its headquarters at Lerwick, the county town, which was preceded by a…

Abstract

TODAY the northernmost community library in Britain is the County Library of the Shetlands, with its headquarters at Lerwick, the county town, which was preceded by a series of vigorous organizations for more than a century. But for over a hundred years the Publick Bibliotheck at Kirkwall was not only the oldest but the farthest north in all Britain. The founder was William Baikie, member of a leading family and proprietor of the estate of Holland in the island of Stronsay in the Orkneys. Born about 1638, he probably attended the very old Grammar School in Kirkwall, he was a student at the University of Edinburgh in 1656 and proceeded m.a. in the next year. A relative, Rev. Thomas Baikie, minister first of the ‘second charge’ of Kirkwall and a zealous student, apparently influenced the young man toward a life in the church, but the opportunities near home were few. Orcadians were loath to move to the mainland, and besides William's inherited properties were substantial. So he spent his life as a respected heritor and collector of books.

Details

Library Review, vol. 23 no. 7
Type: Research Article
ISSN: 0024-2535

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Article
Publication date: 29 March 2013

Nelarine Cornelius and James Wallace

In this article, the aim is to explore the rise of the role of the social enterprise as a “force for good” in the context of social and economic regeneration. Building on…

Abstract

Purpose

In this article, the aim is to explore the rise of the role of the social enterprise as a “force for good” in the context of social and economic regeneration. Building on the growing importance of the third sector to central government as part of its agenda to diversify the delivery of public services, the paper seeks to question the veracity of the view that social enterprises invariably enable the communities in which they operate.

Design/methodology/approach

The authors have developed this conceptual paper by building on the application of Amartya Sen's capabilities approach.

Findings

It is concluded that where social enterprises are contracted to provide services to communities, including those that would previously have been provided by the public sector (within a carefully crafted statutory framework), should have a demonstrable remit for community wide action, as this, it is argued, is more likely to facilitate community wide benefits. Part of any assessment should include, first, the sustainability of the contribution; and second, the extent to which they enable community members to exercise the choice to participate in the mainstream economy and society.

Research limitations/implications

This theoretical account would benefit from empirical assessment.

Practical implications

The article is of potential value to policy makers and researchers of social enterprise in urban, multicultural environments.

Originality/value

The article has attempted to use the capabilities approach to reconcile some of the tensions between the rhetoric and reality of social enterprise activity and its value in the context of the regeneration of communities.

Details

International Journal of Public Sector Management, vol. 26 no. 3
Type: Research Article
ISSN: 0951-3558

Keywords

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Article
Publication date: 1 February 1983

Janice M. Bogstad

Almost all libraries collect fiction. Of course the nature, scope, and organization of the collection varies with the type of library and its clientele. In this column…

Abstract

Almost all libraries collect fiction. Of course the nature, scope, and organization of the collection varies with the type of library and its clientele. In this column scholars, fans, and just plain readers of diverse fiction formats, types, and genres will explore their specialty with a view to the collection building needs of various types of libraries. In addition to lists of “good reads,” authors not to be missed, rising stars, and rediscovered geniuses, columnists will cover major critics, bibliographies, relevant journals and organizations, publishers, and trends. Each column will include a genre overview, a discussion of access to published works, and a core collection of recommended books and authors. Janice M. Bogstad leads off with a discussion of science fiction. In the next issue of Collection Building, Ian will focus her discussion on the growing body of feminist science fiction with an article entitled, “Redressing an Interval Balance: Women and Science Fiction, 1965–1983.” Issues to follow will feature Kathleen Heim on thrillers, and Rhea Rubin reviewing short story collection building. Should you care to suggest an area or aspect of fiction collection building for discussion or try your hand as a columnist contact the column editor through Neal‐Schuman Publishers.

Details

Collection Building, vol. 5 no. 2
Type: Research Article
ISSN: 0160-4953

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Article
Publication date: 13 November 2009

Ali Ahmed Sebaa, James Wallace and Nelarine Cornelius

This paper aims to investigate strategy at the functional level, in Dubai local government. Using Miles and Snow's strategy typology, it seeks to concentrate on the

Abstract

Purpose

This paper aims to investigate strategy at the functional level, in Dubai local government. Using Miles and Snow's strategy typology, it seeks to concentrate on the relationship between the alignment of managerial characteristics with strategy type and performance.

Design/methodology/approach

Senior executive managers were interviewed and a questionnaire developed, based on the extant literature and issues arising from the interviews. This was distributed to functional managers within Dubai local government, and sought information regarding their personal characteristics, perceptions of requirements for implementing strategic initiatives and actual implementation approaches used. All alignments with the strategy adopted, the strategy required, and managerial characteristics and independent assessments of performance were then analysed statistically to assess the extent of alignment and congruency with performance.

Findings

Prospector managers have, on average, higher educational status than that of defender managers, with alignment of several demographic characteristics with strategic orientation leading to enhanced performance. Whilst alignments of educational attainment and organisation and job tenure with strategy are desirable, age has no effect.

Practical implications

By understanding the alignment relationships, more appropriate allocation of personnel will lead to increased strategic performance.

Originality/value

Previous studies have looked at the alignment of managerial characteristics with strategic type and aspects of performance. In all cases, the focus has been on corporate strategy, and predominantly in private‐sector organisations. The study combines these objectives and investigates the alignment between characteristics, strategy and perceived performance. It focuses on management at the functional level in a local government setting and demonstrates that classical upper‐echelon theory is also relevant at the functional level of management.

Details

Measuring Business Excellence, vol. 13 no. 4
Type: Research Article
ISSN: 1368-3047

Keywords

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Book part
Publication date: 1 January 2014

Daryl M. Guffey

This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.

Abstract

Purpose

This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.

Methodology/approach

This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four citation metrics are used. The four citation metrics are: (1) total citations since year of publication until April and May, 2013, (2) citations per author since year of publication until April and May, 2013, (3) citations per year since year of publication until April and May, 2013, and (4) citations per author per year since year of publication until April and May, 2013.

Findings

The top 20 authors for each citation metric, the top 20 faculties for each citation metric, and the top 20 doctoral programs for each citation metric are determined. Furthermore, the top 20 articles are determined using two citation metrics and the H-index for Advances in Management Accounting is computed.

Originality/value of paper

Potential doctoral students, current doctoral students, “new” Ph.D.s with an interest in management accounting, current management accounting faculty, department chairs, deans, other administrators, journal editors, and journal publishers will find these results informative.

Content available
Article
Publication date: 1 August 1999

Zoltan Farkas

Abstract

Details

Internet Research, vol. 9 no. 3
Type: Research Article
ISSN: 1066-2243

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Article
Publication date: 1 November 1998

Gary C. Biddle, Robert M. Bowen and James S. Wallace

Traces the growth in the use of economic value added (EVA, previously known as residual income) and uses two previous research studies to assess some claims for its…

Abstract

Traces the growth in the use of economic value added (EVA, previously known as residual income) and uses two previous research studies to assess some claims for its merits. Compares EVA’s ability to explain stock returns with that of earnings before extraordinary items (EBEI) and cash flow using 1984‐1993 US data; and finds EBEI is most closely related. Examines EVA’s incentive effects on management investing, financing and operating decisions and shows that, although EVA users decreased new investment, increased dispositions of assets, increased share repurchases, used assets more intensively and increased residual income, market reactions to this were weak. Suggests possible reasons for this and concludes that EVA may align management incentives with shareholders’ interests but this does not necessarily increase shareholder value.

Details

Managerial Finance, vol. 24 no. 11
Type: Research Article
ISSN: 0307-4358

Keywords

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