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Case study
Publication date: 5 May 2016

Kathryn S. Savage

This case focusses on internal controls necessary to prevent theft of cash collections. Troy Wheeler, assistant dean of the School of Business and Public Policy was asked to write…

Abstract

Synopsis

This case focusses on internal controls necessary to prevent theft of cash collections. Troy Wheeler, assistant dean of the School of Business and Public Policy was asked to write a memorandum to the university’s internal auditor verifying that controls on the cash register in the school were adequate to prevent major theft. Troy wrote the memo, but the request awakened nagging concerns regarding the cash register. The more Troy thought about it, the more concerned he became about the potential for loss. Troy needed to identify the major weaknesses in the existing system and make feasible recommendations to improve control.

Research methodology

This case is based on the author’s personal association with the organization, observation, interviews of key figures in the case, and examination of relevant documents.

Relevant courses and levels

This case is appropriate for any graduate or undergraduate accounting class where internal controls are analyzed and documented. The case could be used in courses on internal or external auditing or accounting information systems.

Details

The CASE Journal, vol. 12 no. 2
Type: Case Study
ISSN: 1544-9106

Keywords

Book part
Publication date: 11 July 2013

Bob G. Kilpatrick, Kathryn S. Savage and Nancy L. Wilburn

The primary objective of this study is to assess the effectiveness of supplemental instruction (SI) as an intervention strategy to improve student performance in the first…

Abstract

The primary objective of this study is to assess the effectiveness of supplemental instruction (SI) as an intervention strategy to improve student performance in the first intermediate accounting course. We perform analysis of covariance to evaluate the effect of SI attendance on course grades, after controlling for variables that have been found significant in prior research as grade determinants (cumulative incoming grade point average (GPA), financial principles grade, and whether the principles course was taken at a university or community college). Results indicate that SI attendance had a significant effect on the first intermediate course grade, with an improvement in course GPA of 0.74 for students who attended five or more SI sessions over those students who did not attend any sessions. Even moderate attendance (three to four SI sessions) showed a marginally significant improvement in course GPA of 0.41 compared with no attendance.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78190-840-2

Keywords

Content available
Book part
Publication date: 11 July 2013

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78190-840-2

Case study
Publication date: 5 May 2016

Gina Vega

Abstract

Details

The CASE Journal, vol. 12 no. 2
Type: Case Study
ISSN: 1544-9106

Article
Publication date: 13 May 2014

Pamela Mazzocato, Johan Thor, Ulrika Bäckman, Mats Brommels, Jan Carlsson, Fredrik Jonsson, Magnus Hagmar and Carl Savage

The purpose of this paper is to explain how different emergency services adopt and adapt the same hospital-wide lean-inspired intervention and how this is reflected in hospital…

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Abstract

Purpose

The purpose of this paper is to explain how different emergency services adopt and adapt the same hospital-wide lean-inspired intervention and how this is reflected in hospital process performance data.

Design/methodology/approach

A multiple case study based on a realistic evaluation approach to identify mechanisms for how lean impacts process performance and services’ capability to learn and continually improve. Four years of process performance data were collected from seven emergency services at a Swedish University Hospital: ear, nose and throat (ENT) (two), pediatrics (two), gynecology, internal medicine, and surgery. Performance patterns were linked with qualitative data collected through realist interviews.

Findings

The complexity of the care process influenced how improvement in access to care was achieved. For less complex care processes (ENT and gynecology), large and sustained improvement was mainly the result of a better match between capacity and demand. For medicine, surgery, and pediatrics, which exhibit greater care process complexity, sustainable, or continual improvement were constrained because the changes implemented were insufficient in addressing the higher degree of complexity.

Originality/value

The variation in process performance and sustainability of results indicate that lean efforts should be carefully adapted to the complexity of the care process and to the educational commitment of healthcare organizations. Ultimately, the ability to adapt lean to a particular context of application depends on the development of routines that effectively support learning from daily practices.

Details

Journal of Health Organization and Management, vol. 28 no. 2
Type: Research Article
ISSN: 1477-7266

Keywords

Book part
Publication date: 19 June 2024

Julia Morris

In recent years, many Western states have moved towards funding the asylum processing and resettlement systems of countries in the Global South. These forms of outsourced…

Abstract

In recent years, many Western states have moved towards funding the asylum processing and resettlement systems of countries in the Global South. These forms of outsourced migration governance are upheld by a vast industry of state and non-state actors. This chapter draws on fieldwork conducted in the Republic of Nauru to look at the people and places on the frontlines of the extractive asylum industry. Using Alexander Weheliye’s (2014) concept of ‘racialising assemblages’, the author argues that outsourced asylum regimes exacerbate the continuous subjection of Indigenous and migrant communities to toxic practices and discourses. Outsourced asylum is a contemporary practice of resource extraction (much like other forms of mining) that builds on colonial extractive projects that disproportionately target communities of colour. Ongoing processes of dispossession and displacement are occurring as people and places are rendered into resources and frontline sites for the extractive asylum industry. This chapter also shows how humanitarian and liberal democratic discourses are part of the mechanics of racialised geopolitical ordering. Racialised refugees are made into destitute victims, whereas locals become brutish villains, rather than political subjects. In attending to the politics of refusal, where Nauruans and refugees refuse ingrained racialising assemblages that deny them personhood, the author stresses the importance of intersectional advocacy that highlights the toxic effects of extractive asylum regimes on local and migrant populations alike.

Details

Deter, Detain, Dehumanise: The Politics of Seeking Asylum
Type: Book
ISBN: 978-1-83753-224-7

Keywords

Article
Publication date: 1 April 1938

Those who contemplate attending the Annual Conference of the Library Association at Portsmouth would be well advised to secure their accommodation immediately if they have not…

Abstract

Those who contemplate attending the Annual Conference of the Library Association at Portsmouth would be well advised to secure their accommodation immediately if they have not done so already. The demands upon hotel space have been very much greater than even sanguine members anticipated, and already we hear of people being refused rooms because they are no longer available. Portsmouth, of course, is the naval centre of the Empire, and that common‐place piece of knowledge is magnetic, nevertheless. There are other attractions in Portsmouth. Its situation, practically adjacent to the Isle of Wight, with all its charms, on one side, and its nearness to the New Forest and the belt of Hampshire towns on the west, and on the east with such places as Chichester, Selsey, Bognor, Worthing, and Brighton make it, from the location point of view, of special interest. There is the further call of the literary associations of Portsmouth. Every book on the Navy has something about it, as those of us who read W. H. G. Kingston, Captain Marryatt and many another sea‐author can testify. Perhaps the most important author who came out of Portsmouth was not a sea‐writer but the son of a naval outfitter—George Meredith. Pernaps to a post‐War generation he seems old‐fashioned, involved, unnecessarily intricate, precious, and possesses other faults. This is a superficial point of view, and certainly in his poems he rises to heights and reaches depths that are denied to most writers of to‐day. In any case, The Ordeal of Richard Feverel and Beauchamp's Career, to say nothing of The Egoist, are among the great novels of the English language.

Details

New Library World, vol. 40 no. 9
Type: Research Article
ISSN: 0307-4803

Content available

Abstract

Details

Journal of Health Organization and Management , vol. 28 no. 2
Type: Research Article
ISSN: 1477-7266

Content available
Book part
Publication date: 3 September 2019

Jeffrey Berman

Abstract

Details

Mad Muse: The Mental Illness Memoir in a Writer's Life and Work
Type: Book
ISBN: 978-1-78973-810-0

Article
Publication date: 1 March 1992

Christopher Dodge

The winter 1991 issue of Reference Services Review featured an annotated bibliography of literature on Christopher Columbus from 1970 to 1989. That literature covered such topics…

Abstract

The winter 1991 issue of Reference Services Review featured an annotated bibliography of literature on Christopher Columbus from 1970 to 1989. That literature covered such topics as Columbus' ancestry, heraldry, and the locations of both his American landfall and burial site. This annotated checklist focuses mainly on Columbus' legacy, on works that offer a dissenting point of view from most previous writings about Columbus (and on works that react to the dissenters), on material written by Native American and other non‐European authors, and on materials published by small and noncommercial presses.

Details

Reference Services Review, vol. 20 no. 3
Type: Research Article
ISSN: 0090-7324

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