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Content available
Book part
Publication date: 14 November 2016

Robert H. Herz

Abstract

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More Accounting Changes
Type: Book
ISBN: 978-1-78635-629-1

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Book part
Publication date: 30 May 2019

Abstract

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Diversity and Triumphs of Navigating the Terrain of Academe
Type: Book
ISBN: 978-1-78973-608-3

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Book part
Publication date: 15 June 2020

Tara Brabazon, Tiffany Lyndall-Knight and Natalie Hills

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The Creative PhD: Challenges, Opportunities, Reflection
Type: Book
ISBN: 978-1-83982-790-7

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Book part
Publication date: 24 October 2017

Abstract

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Corruption, Accountability and Discretion
Type: Book
ISBN: 978-1-78743-556-8

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Article
Publication date: 4 January 2018

Bill Davies

794

Abstract

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Journal of Criminal Psychology, vol. 8 no. 1
Type: Research Article
ISSN: 2009-3829

Open Access
Article
Publication date: 5 May 2021

Linda Höglund, Maria Mårtensson and Kerstin Thomson

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as…

9698

Abstract

Purpose

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.

Design/methodology/approach

The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.

Findings

In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.

Originality/value

With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 24 January 2002

Abstract

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-85724-052-1

Content available
Book part
Publication date: 22 August 2019

Séan Farren, Linda Clarke and Teresa O’doherty

Abstract

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Teacher Preparation in Northern Ireland
Type: Book
ISBN: 978-1-78754-648-6

Open Access
Article
Publication date: 26 November 2019

Katina Pollock and Patricia Briscoe

The purpose of this paper is to explore how Ontario principals make sense of difference within student populations and how this sensemaking influences how they do their work.

3593

Abstract

Purpose

The purpose of this paper is to explore how Ontario principals make sense of difference within student populations and how this sensemaking influences how they do their work.

Design/methodology/approach

The paper reports on a qualitative study in Ontario, Canada that included 59 semistructured interviews with school principals from English public, secular school districts in Southern Ontario.

Findings

Four themes emerged in principals’ descriptions of student populations: perceiving everyone as the same, or homogeneous; perceiving visible differences associated with particular religions, race and cultures; perceiving invisible or less visible differences, such as academic differences, socioeconomic status, mental health issues, gender identity and sexual orientation; and perceiving both visible and less visible differences through an inclusive lens. When asked about how their understanding of difference influenced how they did their work, principals’ responses varied from not influencing their work at all to influencing practices and activities. Participants’ context – both personal and local – influenced some of the work they did in their role as school principal. Lastly, multiple sources of disconnect emerged between how principals understood difference and the practices that they engage in at their school site; between their sensemaking about difference and diversity and preparing students for the twenty-first century competencies as global citizens; and between principals’ understanding of difference and diversity and existing provincial policy.

Research limitations/implications

Study insights not only contribute to an existing body of literature that examines principals’ sensemaking around difference, but also extend this line of inquiry to consider how this sensemaking influences their professional practice. These findings pose additional research questions about how to approach principal professional learning for inclusive and equitable education. For example, even though principals are contractually responsible for students in their care, why is it that their efforts toward equitable and inclusive schooling appear to be limited to the school site and not the wider community?

Practical implications

Study findings can be used to inform principal preparation programs and professional learning opportunities. Namely, these programs should provide the skill development required as well as the time needed for principals to reflect on their local context and beliefs, and to consider how their local context and beliefs are connected to larger societal efforts to create a more inclusive and equitable society.

Social implications

School leadership is integral to creating and building more inclusive and equitable public education that improves all students’ success at school. As Ontario’s general population becomes increasingly diverse, it is imperative that principals support success for all students; this can only happen if they understand the complexity of difference within their student populations and beyond, how to address these complexities and how their own understandings and beliefs influence their leadership practices.

Originality/value

Although other papers have examined how principals make sense of difference and diversity in student bodies, this paper also explores how this sensemaking influences how school leaders do their work.

Details

International Journal of Educational Management, vol. 34 no. 3
Type: Research Article
ISSN: 0951-354X

Keywords

Open Access
Article
Publication date: 27 May 2021

Olusola Joshua Olujobi

The aim of this study is to investigate how Nigeria can seek legal assistance on recovery of its stolen assets to reduce corruption and to ensure no sheltered havens for incomes…

2005

Abstract

Purpose

The aim of this study is to investigate how Nigeria can seek legal assistance on recovery of its stolen assets to reduce corruption and to ensure no sheltered havens for incomes from corruption.

Design/methodology/approach

The research adopts a conceptual method by using existing literature with the application of doctrinal legal research technique. The research likewise uses primary and secondary sources of legislations such as legislative provisions, case laws and the provisions of Chapter V of the United Nations Convention against Corruption and the process of asset recovery. The study compares the United Kingdom, USA, Hong Kong in China, South Africa and Nigeria proceeds of corruption recovery laws to gain basic legal features that would be beneficial to Nigeria in reforming its anti-corruption laws.

Findings

The principle of territorial sovereignty under the international law makes the offence of corruption not punishable outside the jurisdiction of the state where the offence was committed. As a result, some developed states boost their economy with these proceeds and the developing states are impoverished. There is also an allegation of discrepancies in the figures of funds recovered by the anti-corruption agencies. Thus, there is the need for transparency; law on civil forfeiture of proceeds of corruption; bilateral treaties; and mutual legal assistance on investigation, confiscation among countries for tracing and returning of proceeds of corruption.

Research limitations/implications

The estimates of the volume of assets looted from Nigeria vary widely because of the complexity of collecting data on proceeds of corruption as official statistics on proceeds of corruption recovered do not exist as each anti-corruption agency occasionally makes pronouncements on the volume of assets recovered without any breakdown in terms of assets seized, nature of assets and their locations and its values. Such data would aid policymakers to measure the effectiveness of the present assets legislations and to enhance its effectiveness.

Practical implications

Considering the clandestine manners corruption is being committed, it is tasking to correctly evaluate the amount of money stolen so, their economic impacts on the nation’s economy.

Social implications

Absence of accurate data would aid policymakers to measure the effectiveness of the present assets legislations and to enhance its effectiveness.

Originality/value

The study offers modules on management of proceeds of corruption by establishing “Assets Management Commission” and “Proceeds of Corruption Forfeiture Funds” for reparation of victims’ of corruption. The study suggests the necessity for civil forfeiture of proceeds of corruption, which is presently lacking, and creation of Proceeds of Corruption Recovery and Management Commission to manage such proceeds and advocate establishment of “Proceeds of Corruption Forfeiture Funds” for reparation of victims of corruption.

Details

Journal of Money Laundering Control, vol. 24 no. 4
Type: Research Article
ISSN: 1368-5201

Keywords

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