Search results

1 – 5 of 5
To view the access options for this content please click here
Article

Lee D. Parker, Kerry Jacobs and Jana Schmitz

In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise…

Abstract

Purpose

In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice.

Design/methodology/approach

The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed.

Findings

Performance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public.

Research limitations/implications

PA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence.

Social implications

As an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest.

Originality/value

Performance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article

Jana Vlckova and Bublu Sarbani Thakur-Weigold

Medical technology (MedTech) is a growth industry, which like other manufacturing sectors has undergone fragmentation of production and emergence of Global Value Chains…

Abstract

Purpose

Medical technology (MedTech) is a growth industry, which like other manufacturing sectors has undergone fragmentation of production and emergence of Global Value Chains (GVCs). The purpose of this paper is to compare how two open European economies position themselves competitively within MedTech GVCs: highly developed Switzerland and the emerging Czech Republic.

Design/methodology/approach

The research applies a mixed methodology to analyze the performance of each location in the MedTech GVCs. It draws on macroeconomic, industry, trade and a proprietary sample of firm data, combined with onsite interviews.

Findings

The economic outcomes and GVC positions differ in both cases, whereas Switzerland focuses on high value-added activities such as R&D and after-sales service. Specialized manufacturing is also located here in spite of high costs. By contrast, the Czech Republic focuses mostly on low value-added activities, like manufacturing disposables, although some domestic innovative companies are notable. The authors generalize four types of firms in the industry, comparing their presence in both locations.

Practical implications

The competitive positions and challenges faced by each location when engaging in MedTech GVCs are summarized and related to economic outcomes. In the Czech Republic, the barriers to upgrading include its business environment, and weak links between education institutions and industry. Switzerland’s high cost structure is offset by adding high value in core competencies. Both countries should protect the inherent advantage their locations offer within responsive European supply chains.

Originality/value

GVC research in the MedTech sector has been limited. There is no comparison of two European countries, and their position in MedTech GVCs, nor of how firms, participate successfully in them.

Details

International Journal of Emerging Markets, vol. 15 no. 1
Type: Research Article
ISSN: 1746-8809

Keywords

To view the access options for this content please click here
Article

Jan Dettmers and Jana Biemelt

Studies have shown that availability for work during non-work hours can impair well-being. However, there are significant inter-individual differences regarding these…

Abstract

Purpose

Studies have shown that availability for work during non-work hours can impair well-being. However, there are significant inter-individual differences regarding these effects. Referring to the “effort–reward–imbalance” model and the “stress-as-offense-to-self” model, the purpose of this paper is to investigate the role that perceived advantages as well as the illegitimacy of extended availability plays in explaining the inter-individual differences.

Design/methodology/approach

A total of 310 participants completed an online questionnaire that measured extended availability, illegitimacy of extended availability, advantages of availability and two strain indicators. The authors conducted regression analyses to analyze the effects of extended availability on strain and the moderating role of perceived illegitimacy and advantages of extended availability.

Findings

Extended availability and – beyond this effect – perceived illegitimacy of extended availability were positively correlated with strain, whereas perceived advantages showed the opposite effect. Furthermore, perceived advantages had a moderating effect in that high advantages buffered the detrimental effects of extended availability.

Research limitations/implications

The results are based on cross-sectional data. However, the findings confirm previous research indicating that the detrimental effects of extended availability are dependent on specific boundary conditions. In this study, the authors provided evidence for the moderating effect of perceived advantages regarding extended availability.

Practical implications

The results provided indications to designing availability in a risk-reducing way by accounting for boundary conditions that may increase or decrease the detrimental effects.

Originality/value

By focusing on perceived illegitimacy and flexibility advantages as boundary conditions for the effects of extended availability, the study introduces two established concepts into the research on increasingly flexible work–home boundaries.

Details

Journal of Managerial Psychology, vol. 33 no. 7/8
Type: Research Article
ISSN: 0268-3946

Keywords

To view the access options for this content please click here
Article

Frances Grundy

Kramer and Kramarae have identified four sets of masculine gendered ideas that are used in conceptualising the Internet: anarchy, frontier, democracy and community. These…

Abstract

Kramer and Kramarae have identified four sets of masculine gendered ideas that are used in conceptualising the Internet: anarchy, frontier, democracy and community. These are constitutive ideas as opposed to regulative ones; in other words they constitute the Internet. I suggest two alternative constitutive ideas, but not necessarily ‘feminine’ ones, that might be used as constituent parts of the Internet. These are reflexivity, or examining what we are about, and pluralism. The more widespread adoption of these two principles as constitutive ethics would have a profound effect on teaching and practice of using not just the Internet, but developing and using ICT more generally.

Details

Journal of Information, Communication and Ethics in Society, vol. 3 no. 4
Type: Research Article
ISSN: 1477-996X

Keywords

To view the access options for this content please click here
Article

Manoj Kumar Singh, Harish Kumar, M.P. Gupta and Jitendra Madaan

The purpose of this paper is to identify and build a hierarchy of the factors influencing competitiveness of electronics manufacturing industry (EMI) at the industry level…

Abstract

Purpose

The purpose of this paper is to identify and build a hierarchy of the factors influencing competitiveness of electronics manufacturing industry (EMI) at the industry level and apply the interpretive structural modeling, fuzzy Matriced’ Impacts Croisés Multiplication Appliquée á UN Classement (i.e. the cross-impact matrix multiplication applied to classification; MICMAC) and analytic hierarchy process (AHP) approaches. These factors have been explained with respect to managerial and government policymakers’ standpoint in Indian context.

Design/methodology/approach

This study presents a hierarchy and weight-based model that demonstrates mutual relationships among the significant factors of competitiveness of the Indian EMI.

Findings

This study covers a wide variety of factors that form the bedrock of the competitiveness of the EMI. Interpretive structural modeling and fuzzy MICMAC are used to cluster the influential factors of competitiveness considering the driving and dependence power. AHP is used to rank the factors on the basis of weights. Results show that the “government role” and “foreign exchange market” have a significantly high driving power. On the other hand, the “capital resource availability” and “productivity measures” come at the top of the interpretive structural modeling hierarchy, implying high dependence power.

Research limitations/implications

The study has strong practical implications for both the manufacturers and the policymakers. The manufacturers need to focus on the factors of competitiveness to improve performance, and at the same time, the government should come forward to build a suitable environment for business in light of the huge demand and frame suitable policies.

Practical implications

The lackluster performance of the industry is because of the existing electronics policies and environmental conditions. The proposed interpretive structural modeling and fuzzy MICMAC and AHP frameworks suggest a better understanding of the key factors and their mutual relationship to analyze competitiveness of the electronics manufacturing industry in view of the Indian Government’s “Make in India” initiatives.

Originality/value

This paper contributes to the industry level competitiveness and dynamics of multi-factors approach and utilize the ISM–fuzzy MICMAC and AHP management decision tool in the identification and ranking of factors that influence the competitiveness of the EMI in the country.

Details

Measuring Business Excellence, vol. 22 no. 1
Type: Research Article
ISSN: 1368-3047

Keywords

1 – 5 of 5