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This paper presents results from a study on Unauthorized Software Copying among a group of professional computer end users. The magnitude of the practice is measured…
This paper presents results from a study on Unauthorized Software Copying among a group of professional computer end users. The magnitude of the practice is measured. Attitudes of users towards the issue are identified.
This paper examines the linkages between the ethics and management control literatures and suggests some potentially fruitful areas for future research and for integration…
This paper examines the linkages between the ethics and management control literatures and suggests some potentially fruitful areas for future research and for integration in the classroom.
We review topics in the ethics and management control literatures organizing them around the six modules used in the accounting ethics course taught at the University of Southern California: (a) professional standards, (b) distinguishing right from wrong, (c) understanding why (good) people do bad things, (d) getting employees to behave ethically (corporate ethics programs), (e) getting people to speak up when they see something wrong taking place (Giving Voice to Values), and (f) whistleblowing (the last resort).
While we find many topics where ethics and management control are concerned with similar issues, there are very few papers that approach these topics from the two perspectives.
We provide an overview of topics where ethics and management control overlap, and highlight the need for greater convergence between the two literatures. By linking MCS and ethics, organizations can provide a framework to promote behavior that both contributes to the achievement of the organization’s objectives and also follows ethical principles. We comment on what may happen when ethics and management control diverge, and discuss controls that can promote a strong ethical climate.
Although numerous studies have examined alternative project delivery methods (APDMs), most of these studies have focused on the relationship between these methods and…
Although numerous studies have examined alternative project delivery methods (APDMs), most of these studies have focused on the relationship between these methods and improved project performance. Limited research identifies how to successfully add these methods within architectural, engineering and construction (AEC) organizations. The purpose of this paper is to identifying organizational change management (OCM) practices that, when effectively executed, lead to increased success rates of adopting APDMs in owner AEC organizations.
Seven OCM practices were identified through a comprehensive literature review. Then, through a survey of 140 individuals at 98 AEC organizations, the relationships between OCM practices and organizational adoption of APDMs were established.
The findings indicate that OCM practices with the strongest relationship to successful APDM adoption are realistic timeframe, effective change agents, workloads adjustments, senior-leadership commitment and sufficient change-related training.
Adopting APDMs can be extremely difficult and requires significant organizational change efforts to ensure the change is a success. Organizations that are implementing APDMs for the first time should consider applying the OCM practices that this study identifies as most related to successful APDM adoption.
This study contributes to the existing body of knowledge by identifying the OCM practices that are most significantly associated with successfully adopting APDMs.
We address the problem of selecting a topological design for a network having a single traffic source and uncertain demand at the remaining nodes. Solving the associated…
We address the problem of selecting a topological design for a network having a single traffic source and uncertain demand at the remaining nodes. Solving the associated fixed charge network flow (FCF) problem requires finding a network design that limits both the fixed costs of establishing links and the variable costs of sending flow to the destinations. In this paper, we discuss how to obtain a sequence of optimal solutions that arise as the demand intensity varies from low levels to high. One of the network design alternatives associated with these solutions will be chosen based upon the dominant selection criteria of the decision maker. We consider both probabilistic and non-probabilistic criteria and compare the network designs associated with each. We show that the entire sequence of optimal solutions can be identified with little more effort than solving a single FCF problem instance. We also provide solution approaches that are relatively efficient and suggest good design alternatives based upon approximations to the optimal sequence.
This research examines the use of a number of time series model structures of a moderate allocation mutual fund, PRWCX. PRWCX was rated as the top fund in its category…
This research examines the use of a number of time series model structures of a moderate allocation mutual fund, PRWCX. PRWCX was rated as the top fund in its category during the past five years. The fund invests at least 50% of its total assets that the fund manager believes that have above average potential for capital growth. The remaining assets are generally invested in convertible securities, corporate and government debt bank loans, and foreign securities. Forecasting the total NAV of such a moderate allocation mutual fund, composed of an extremely large number of investments, requires a method that produces accurate results. These models are exponentially smoothing (single, double, and Winter’s Method), trend models (linear, quadratic, and exponential) are Box-Jenkins models.
The purpose of this paper is to report on an exploratory study regarding the present situation of middle managers in schools; their professional development needs; and…
The purpose of this paper is to report on an exploratory study regarding the present situation of middle managers in schools; their professional development needs; and requirements of middle leaders for quality school management so that contents of existing professional development programmes could be improved to meet the needs of middle leaders of primary school education.
Employing both quantitative and qualitative methods, this paper reports on a study of the training needs of middle leaders in primary schools in which their present situation, their needs for professional development and requirements for quality school management and leadership are explored. The study adopted survey questionnaires as the main method of data collection. To supplement quantitative data with regard to the professional development needs, six middle managers were purposefully selected for semi-structured interviews.
The findings suggest that there are insufficient training opportunities for middle leaders in primary schools and that there is a strong demand for including the notions of interpersonal skills, crisis management, resources management and understanding of education ordinances in the professional development curriculum for middle leaders. The study recommends that training programmes should exert focus on meeting the specific needs of middle leaders and the content and approach be multi-dimensional.
In spite of the small scale of the survey study, the data collected from individual in-depth interviews can provide the investigators with supplementary information on their professional development needs which also serves the purpose of triangulation. The finding can also be a very constructive reference for course providers who wish to re-engineer and improve the quality of professional development programmes for middle leaders. This may help arouse their interests and enhance their learning motivation.