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This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/09604529210029461. When citing the article, please cite: Karen Myers, (1992), “Training team leaders”, Managing Service Quality: An International Journal, Vol. 2 Iss: 5, pp. 255 - 258.
Outlines the policies of the AA in its training for customer care skills, team leadership abilities and team‐building initiatives. Provides a guide to the implementation of the programme and gives examples of the views of team leaders as to how well the programme was working.
Examines the AA′s method of training staff by empowerment based on encouraging customer care skills, team leadership abilities and team‐building initiatives. Concludes that managers need to learn to adapt to this empowerment in order to take advantage of the “hidden talents” of staff.
Objective – This chapter examines the performance of the market to discover efficient equilibrium under alternative auction designs.Background – Auctions are increasingly…
Objective – This chapter examines the performance of the market to discover efficient equilibrium under alternative auction designs.
Background – Auctions are increasingly being used to allocate emissions allowances (“permits”) for cap and trade and common-pool resource management programs. These auctions create thick markets that can provide important information about changes in current market conditions.
Methodology – This chapter uses experimental methods to examine the extent to which the predicted increase in the Walrasian price due to a shift in willingness to pay (perhaps due to a shift in costs of pollution abatement) is reflected in observed sales prices under alternative auction formats.
Results – Price tracking is comparably good for uniform-price sealed-bid auctions and for multi-round clock auctions, with or without end-of-round information about excess demand. More price inertia is observed for “pay as bid” (discriminatory) auctions, especially for a continuous discriminatory format in which bids could be changed at will, in part because “sniping” in the final moments blocked the full effect of the demand shock.
Conclusion – Uniform-price auctions (clock and sealed-bid uniform-price, and continuous uniform-price) generate changes in purchase prices that are reasonably close to predicted changes. There is some evidence of tacit collusion causing prices to be too low relative to predictions in most cases. The worst price tracking was observed for discriminatory auctions.
Application – Uniform-price auctions appear to perform at least as well as other auction designs with respect to discovery of efficient market prices when there are unexpected and unannounced changes in willingness to pay for permits.
Using a sample of US nonprofit organizations, where the identity of the auditor in charge of the audit is revealed, I investigate whether individual auditor…
Using a sample of US nonprofit organizations, where the identity of the auditor in charge of the audit is revealed, I investigate whether individual auditor characteristics (gender, engagement size and tenure) are associated with audit quality.
To investigate how individual audit partner characteristics affect audit quality, I follow Petrovits et al. (2011) and Fitzgerald et al. (2018) who investigate client characteristics and partner tenure as determinants of ICDs in nonprofits. I add three characteristics of the auditor in charge – gender, engagement size and tenure – to their models. In additional analyses, I use subsamples partitioned by client risk and audit firm size, and find that individual auditor characteristics generally play a more significant role in the issuance of ICDs and QAOs for riskier clients than for less risky clients.
My results show that female auditors are more likely to report internal control deficiencies and issue qualified audit opinions (QAOs) to nonprofits. I also find that auditors with more Single Audit engagements within the same year are less likely to report ICDs. In addition, auditor tenure is negatively associated with the likelihood of issuing an ICD report, suggesting that auditors become complacent as the length of the auditor–client relationship lengthens or, alternatively, that they are better able to assist their clients in correcting ICDs and in maintaining stronger internal control environments as they gain client-specific knowledge over time. Additional analysis suggests tenure and engagement load results are sensitive to the sample specification employed.
One caveat of this study is that self-selection bias may be present when a client chooses an audit firm, the audit firm selects a client, and the audit firm assigns a partner to the engagement. Future study with more advanced econometric models is needed to mitigate self-selection bias. Another limitation is that my sample consists of nonprofit organizations and may not be generalizable to for-profit firms. Another caveat of this study is that the tenure variable is truncated compared to prior literature (e.g. Fitzgerald et al., 2018). Also given the rarity of audit quality measures in the nonprofit setting, internal control deficiencies and qualified opinions are used as proxies for audit quality because they reflect both the quality of audit work and the quality of organizations' internal control and financial reporting. Future studies with data including additional audit quality measures could shed more light on the topic.
This study contributes to the literature in several ways. First, this study offers a more comprehensive examination on the impact that a broader set of individual auditor characteristics on audit quality in the nonprofit setting, compared to Fitzgerald et al.'s (2018) study. Second, the findings should be of interest to policymakers who recently mandated engagement partner disclosures from US audit firms (PCAOB, 2015b). Finally, another distinctive feature of this study is that I examine the impact of individual auditor characteristics on audit quality in a setting where Big 4 audit firms are not dominant.
Karen is a performance management consultant, trainer, facilitator and coach. Karen has worked in a variety of training, development and leadership roles for over twenty…
Karen is a performance management consultant, trainer, facilitator and coach. Karen has worked in a variety of training, development and leadership roles for over twenty years; including eight years as managing director of PeopleSolve Ltd and 12 years as training, development and culture change manager with the Centrica group. Karen is Chairman of the British Institute for Learning and Development, a non‐executive director of the University of Chichester, and a director of Creative Leaders.
This briefing is prepared by an independent interviewer.
In this interview, Karen Velasco talks about her professional background before being appointed Chairman of the British Institute for Learning and Development (BILD), highlights the vision of the BILD, and gives her thoughts on the new developments occurring within the field of learning and development.
Provides strategic insights and practical thinking that have influenced some of the world's leading organizations.
Learning and development departments constantly have to change their priorities to fit with the changing economic climate. Drawing on her professional experience, Karen Velasco offers advice and guidance to L&D professionals on how to remain competitive in new markets, whilst still addressing the needs of their employees.
This paper seeks to present organizational learning processes of knowledge accumulation, articulation, codification and subsequent routine development in a marketing…
This paper seeks to present organizational learning processes of knowledge accumulation, articulation, codification and subsequent routine development in a marketing services organization where judgment and rules of thumb were more the norm than codified knowledge and explicit routines. The case illustrates how organizational learning through a conscious knowledge codification effort could lead to tangible benefits for consumer‐driven organizations and how heterogeneous and infrequent yet important routines can be aided by an explicit and dynamic learning process.
After a review of the relevant literature, a case is provided to illustrate many of the key concepts in the organizational learning literature as they are applied to a consumer package goods company.
The case study is followed by a discussion of how the organization in the case applied organizational learning processes through a knowledge clarification and codification system. The organizational learning process was enabled by contextual enablers such as leadership commitment to organizational learning, teamwork and organization‐wide participation in the knowledge articulation and codification processes, and multi‐lateral flow of information across the organization in developing the routines.
Implications of how companies in market‐oriented environments that often have nuanced practices and uncodified norms could utilize various organizational learning processes are discussed in the paper.
It is rare in the field of organizational learning to see the application of numerous learning theories in one place and one organization. Such was the case in this examination, where different roles played by different organizational components, such as support from leadership, teamwork and flexibility, organization‐wide participation, and multilateral communication, in addition to knowledge accumulation, articulation, codification, and circular learning loops were utililzed by the organization to produce marketplace success for a major consumer battery company with heterogeneous and nuanced yet important learning requirements.