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Article
Publication date: 1 January 2004

ROBIN ROSLENDER, JOANNA STEVENSON and ROBIN FINCHAM

In this paper, the work of the 2003 UK Task Force on Human Capital Management is reviewed. This initiative emerged from a broader Department of Trade and Industry interest…

Abstract

In this paper, the work of the 2003 UK Task Force on Human Capital Management is reviewed. This initiative emerged from a broader Department of Trade and Industry interest in the better usage of human labour and potential, and focuses on the current practice and future possibilities for human capital management in the UK. We emphasise an “accounting influence” present throughout the work of the Task Force, and a predilection for dealing with human capital measurement and reporting within the planned expansion of the Operating and Financial Review. However, we argue that the report has been narrow in its appreciation of interest in the cognate field of intangibles and intellectual capital. It fails to recognise the accountancy discipline’s difficulties in reporting in these areas, as well as being possibly premature in delegating responsibility for human capital reporting to the Operating and Financial Review.

Details

Journal of Human Resource Costing & Accounting, vol. 8 no. 1
Type: Research Article
ISSN: 1401-338X

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Article
Publication date: 1 April 1997

W.M. McInnes and J.E. Stevenson

This paper examines the current framework in the UK for the prevention and detection of corporate fraud, in the light of recent figures which demonstrate that losses from…

Abstract

This paper examines the current framework in the UK for the prevention and detection of corporate fraud, in the light of recent figures which demonstrate that losses from reported fraud far exceed losses from other kinds of theft. The responsibilities of external auditors and corporate management for preventing and detecting fraud are explored, as is law enforcement in regard to fraud. The paper concludes that the overall framework is weak and that given the escalation of fraud levels, the Government ought to conduct a full review of the roles of auditor and management and the state of law enforcement in this area.

Details

Journal of Financial Regulation and Compliance, vol. 5 no. 4
Type: Research Article
ISSN: 1358-1988

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Article
Publication date: 7 September 2010

Howard Kahn, Joanna E. Stevenson and Robin Roslender

The purpose of this paper is to report and discuss the principal findings of a recent study of thinking and practice about workforce health and wellbeing among UK…

Abstract

Purpose

The purpose of this paper is to report and discuss the principal findings of a recent study of thinking and practice about workforce health and wellbeing among UK accounting and finance and human resource management professionals.

Design/methodology/approach

The data informing the paper were collected using postal questionnaires to two samples of 1,000 UK accounting and finance and human resource directors. The research design incorporated the facility for a full second mailing to respondents.

Findings

The responses received from the sample of human resource directors were generally more supportive of viewing workforce health and wellbeing as a valuable organisational asset. Accounting and finance professionals employed in private sector organisations were the least enthusiastic about such issues.

Research limitations/implications

While the design of the questionnaire afforded the opportunity for commentary on answers by respondents, semi‐structured interviews will allow a more detailed exploration of the issues.

Practical implications

The UK accountancy profession has yet to fully appreciate the significance of the intellectual capital phenomenon. In seeking to engage health and wellbeing issues, it may be desirable to consider collaboration with the human resource management profession.

Originality/value

Health and wellbeing have seldom been recognised as key constituents of human capital. Consequently, this is the first such study to be carried out.

Details

Journal of Human Resource Costing & Accounting, vol. 14 no. 3
Type: Research Article
ISSN: 1401-338X

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Article
Publication date: 1 January 2006

Robin Roslender, Joanna Stevenson and Howard Kahn

The purpose of this paper is to identify employee wellness as a further component of intellectual capital and to illustrate how it might be possible to account for it in…

Abstract

Purpose

The purpose of this paper is to identify employee wellness as a further component of intellectual capital and to illustrate how it might be possible to account for it in ways that depart from accounting's traditional focus on costs and valuations.

Design/methodology/approach

The paper is discursive in approach, considering a range of ideas relevant to visualising employee wellness as intellectual capital and how to account for it as such.

Findings

Employee wellness a component of primary intellectual capital, being something that employees bring to their organisations together with their experience, expertise, know‐how, leadership skills, creativity, etc. It is also a component of secondary intellectual capital envisaged as initiatives designed to promote greater levels of health and fitness among employees. While it is not possible to place financial valuations on employee wellness, individual or collectively, it is possible to develop metrics that will communicate useful information to a variety of stakeholders. In addition, employee wellness is a suitable topic for the development of self accounts by organisational participants.

Originality/value

The paper is an early contribution to a new field of enquiry and seeks to encourage further studies both empirical and conceptual.

Details

Journal of Human Resource Costing & Accounting, vol. 10 no. 1
Type: Research Article
ISSN: 1401-338X

Keywords

Content available
Article
Publication date: 7 September 2010

Robin Roslender

Abstract

Details

Journal of Human Resource Costing & Accounting, vol. 14 no. 3
Type: Research Article
ISSN: 1401-338X

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Article
Publication date: 21 May 2020

Joanna Fox and Roz Gasper

This study aims to review how the mental ill-health of academic staff is regarded in higher education institutions (HEIs) and explore the decision to disclose (or not) a…

Abstract

Purpose

This study aims to review how the mental ill-health of academic staff is regarded in higher education institutions (HEIs) and explore the decision to disclose (or not) a mental health condition whilst working in this sector.

Design/methodology/approach

The choice to disclose is explored by using duoethnography undertaken by two female academics working in this context who both experience mental ill-health. Both authors recorded their experiences, which were then shared with each other and analysed using thematic analysis.

Findings

The themes that emerged from the authors’ reflections comprise: a discussion of the connection between work-life identities and the impact of mental ill-health in the workplace; a consideration of the elements that influence our decision to disclose (or not) mental health diagnoses within HEI; and an examination of the additional burden of identity work for those who experience mental ill-health.

Originality/value

The study contributes to this evidence base by exploring the choice to disclose a mental health diagnosis in HEIs. It investigates this highly personal decision and suggests that this choice depends on the context in which we are located and how we experience our different identities in the workplace. Furthermore, it highlights the importance for HEIs to develop positive employment practices to support academic staff with mental ill-health to disclose a mental health condition and to achieve a good workplace environment whilst emphasising the need for more empirical work to explore the decision to disclose (or not) in this sector.

Details

Journal of Organizational Ethnography, vol. 9 no. 3
Type: Research Article
ISSN: 2046-6749

Keywords

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Book part
Publication date: 14 December 2017

Joanna Kaftan

Federal immigration policy embodies national ideas about membership. Nevertheless, attitudes toward immigration within a nation are not invariable. Regional policies vary…

Abstract

Federal immigration policy embodies national ideas about membership. Nevertheless, attitudes toward immigration within a nation are not invariable. Regional policies vary dramatically in their support or antagonism toward immigrants. In addition, immigration policy profoundly affects other areas of governmental authority. This chapter explores the relationship between state-level immigration policy and family reunification for Hispanic/Latino children in the United States. The quantitative analysis utilizes data from the National Council of State Legislatures (NCSL) (2008–2014) as well as data gathered from the Child Welfare Outcomes Report published by the Department of Health and Human Services. The results show that while Hispanic/Latino children are not overrepresented in the child welfare systems of the states with the most antagonistic legislation, they are returned to the custody of their parent(s) in smaller percentages compared to whites in the states with the most antagonistic bills compared with the states with the most supportive bills.

Details

On the Cross Road of Polity, Political Elites and Mobilization
Type: Book
ISBN: 978-1-78635-480-8

Keywords

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Article
Publication date: 1 December 2006

Nick Gould and Joanna Richardson

This article reports on the first health technology appraisal conducted jointly between the National Institute for Health and Clinical Excellence (NICE) and Social Care…

Abstract

This article reports on the first health technology appraisal conducted jointly between the National Institute for Health and Clinical Excellence (NICE) and Social Care Institute for Excellence (SCIE). The appraisal systematically reviewed evidence for the clinical effectiveness of parent‐training/education programmes in the management of children with conduct disorders. This appraisal is highly topical in the light of cross‐cutting policy agendas concerned with increasing parenting capacity. It is also methodologically innovative in its approach to synthesising the meta‐analysis of trial evidence on outcomes of programmes with qualitative evidence on process and implementation. The appraisal found parent‐training/education programmes to be effective in the management of children with conduct disorders, and it identifies the generic characteristics of effective programmes. It is concluded that this approach offers an exemplar for the development of systematic reviewing of complex psychosocial interventions that are relevant to integrated children's services.

Details

Journal of Children's Services, vol. 1 no. 4
Type: Research Article
ISSN: 1746-6660

Keywords

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Article
Publication date: 2 September 2020

Joanna Fox

User involvement in research is entering the mainstream of traditional mental health research. In practice, there are diverse ways in which the process of involvement is…

Abstract

Purpose

User involvement in research is entering the mainstream of traditional mental health research. In practice, there are diverse ways in which the process of involvement is experienced by mental health service user researchers. This paper aims to explore two diverse experiences of involvement by the researcher.

Design/methodology/approach

Auto-ethnography is the research methodology used in this study; it combines a process of reflective writing and critical analysis which enables the author to explore experiences of being both a service user and academic researcher. Two accounts of the author’s involvement in mental health research are presented: one which builds on a consultation model and the other based on co-production principles.

Findings

Experiences of power-sharing and collaborative decision-making, alongside disempowerment, are discussed, leading to exploration of the theoretical and practical processes for promoting participation of users in research.

Research limitations/implications

The research is limited because it is undertaken by one individual in a local setting, and is therefore is not generalisable; however, it provides useful insights into the diverse processes of involvement that many service users experience.

Practical implications

Recommendations are presented to support the involvement of service users in research, with final remarks offered considering the possible future implementation of this still emerging tradition.

Originality/value

This paper reflects on the experiences of one service user academic involved in research and highlights diverse experiences of both empowering and disempowering involvement, providing recommendations for best practice.

Details

Mental Health Review Journal, vol. 25 no. 3
Type: Research Article
ISSN: 1361-9322

Keywords

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Article
Publication date: 1 August 2005

Abstract

Details

The British Journal of Forensic Practice, vol. 7 no. 3
Type: Research Article
ISSN: 1463-6646

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