Search results
1 – 10 of 14Marlene Davies and Bernadette Schlitzer
The purpose of this paper is to review corporate governance literature from an international perspective in terms of having a global code of corporate governance.
Abstract
Purpose
The purpose of this paper is to review corporate governance literature from an international perspective in terms of having a global code of corporate governance.
Design/methodology/approach
Using a wide ranging literature review, the paper looks at the issue of a global corporate governance code of best practice from legal, corporate ownership structure and financial systems perspectives and the consequent/divergence issues that arise.
Findings
The paper supports the hypothesis that the “one size fits all” approach to corporate governance, particularly the Anglo Saxon model, is not necessarily the right approach from a global perspective. Convergence on fundamental features of shareholder protection, independence of directors and establishment of committees may be the preferred way forward.
Practical implications
The acceptance of a global corporate governance code is limited due to the adaptations in the business environment, investor confidence and corporate successes and failures.
Originality/value
The analysis of the framework provides an interesting paper for corporate governance researchers.
Details
Keywords
Stemming from the need to develop a teaching programme for the delivery of computer auditing/computerised system audit that involved a more hands‐on approach, this research…
Abstract
Stemming from the need to develop a teaching programme for the delivery of computer auditing/computerised system audit that involved a more hands‐on approach, this research describes the identification and creation of a case study, workbook and a spreadsheet of source data for students. Results indicate that students prefer using the computer‐based case study to learn practical auditing techniques.
Details
Keywords
Alison Lane and Elaine Shellard
All accountants make extensive use of information technology (IT) in their working lives, and IT skills have long been part of the Accounting and Finance undergraduate degree…
Abstract
All accountants make extensive use of information technology (IT) in their working lives, and IT skills have long been part of the Accounting and Finance undergraduate degree programme at the University of Glamorgan. This degree scheme was redesigned on a linear basis with effect from September 2002; one of the major changes being to integrate the teaching of management accounting and IT at the introductory level. The teaching of management accounting lends itself well to the use of IT. This paper describes both the rationale behind, and the design and development of, a case study which aims to integrate the use of IT with the development and application of management accounting techniques. The case study attempts to emulate a “ive” work‐based environment as closely as possible. Completion of tasks at intervals throughout the year form part of the assessment of the module. These are based on data from a variety of sources which students manipulate, using various software packages, in order to produce useful management accounting information. In this way, students learn both management accounting and IT skills, and how to apply these skills to provide management accounting information. The experiences of both students and staff in using the case study over a six‐year period are reported, together with a description of how the case study and its use have evolved in light of the experience.
Details
Keywords
Marlene Amanda Holmner and Theo J.D. Bothma
The Department of Information Science at the University of Pretoria (UP), with funding from the Carnegie Corporation of New York, has, for the past six years, offered a fully…
Abstract
Purpose
The Department of Information Science at the University of Pretoria (UP), with funding from the Carnegie Corporation of New York, has, for the past six years, offered a fully funded specialized two-year coursework degree at Masters’ level in Information Technology (M.IT degree). The purpose of this paper is to discuss the technological and teaching methodologies as well as the unique advantages and challenges of collaboration between four partner institutions on two continents as well as local industry partners and local and international academic and public libraries, in offering a blended learning program to students from six different countries.
Design/methodology/approach
The contribution is based on a pragmatic and reflective analysis of the success of the strategic partnerships formed during the M.IT program. The data-gathering instrument used was a questionnaire containing open-ended questions.
Findings
Analysis of the comments shows that it is evident that faculty still prefer face-to-face classes. Furthermore, to experience an effective online blended learning, the technology would have to improve. The complicated levels of partnerships were important to provide the necessary expertise for this broad-based program. Lecturers from industries and libraries brought different perspectives based on their day-to-day work and practical experience and, through this, a level of reality as opposed to the theory that can be learnt from textbooks.
Originality/value
This is a descriptive analysis of the program and feedback of co-workers that has not been reported before.
Details
Keywords
Glenn C Parry, Saara A. Brax, Roger S. Maull and Irene C. L. Ng
Improvement of reverse supply chains requires accurate and timely information about the patterns of consumption. In the consumer context, the ways to generate and access such…
Abstract
Purpose
Improvement of reverse supply chains requires accurate and timely information about the patterns of consumption. In the consumer context, the ways to generate and access such use-visibility data are in their infancy. The purpose of this study is to demonstrate how the Internet of Things (IoT) may be operationalised in the domestic setting to capture data on a consumer’s use of products and the implications for reverse supply chains.
Design/methodology/approach
This study uses an explorative case approach drawing on data from studies of six UK households. “Horizontal” data, which reveals patterns in consumers’ use processes, is generated by combining “vertical” data from multiple sources. Use processes in the homes are mapped using IDEF0 and illustrated with the data. The quantitative data are generated using wireless sensors in the home, and qualitative data are drawn from online calendars, social media, interviews and ethnography.
Findings
The study proposes four generic measurement categories for operationalising the concept of use-visibility: experience, consumption, interaction and depletion, which together address the use of different household resources. The explorative case demonstrates how these measures can be operationalised to achieve visibility of the context of use in the home. The potential of such use-visibility for reverse supply chains is discussed.
Research limitations/implications
This explorative case study is based on an in-depth study of the bathroom which illustrates the application of use-visibility measures (UVMs) but provides a limited use context. Further research is needed from a wider set of homes and a wider set of use processes and contexts.
Practical implications
The case demonstrates the operationalisation of the combination of data from different sources and helps answer questions of “why?”, “how?”, “when?” and “how much?”, which can inform reverse supply chains. The four UVMs can be operationalised in a way that can contribute to supply chain visibility, providing accurate and timely information of consumption, optimising resource use and eliminating waste.
Originality/value
IDEF0 framework and case analysis is used to identify and validate four UVMs available through IoT data – that of experience, consumption, interaction and depletion. The UVMs characterise IoT data generated from a given process and inform the primary reverse flow in the future supply chain. They provide the basis for future data collection and development of theory around their effect on reverse supply chain efficiency.
Details
Keywords
The purpose of this paper is to extend the notion of strategic leadership, that which has been primarily applied to for profit organizations, to nonprofits, specifically the…
Abstract
Purpose
The purpose of this paper is to extend the notion of strategic leadership, that which has been primarily applied to for profit organizations, to nonprofits, specifically the church setting.
Design/methodology/approach
The research employs a case study methodology and draws primarily upon qualitative data collected from interviews and observation.
Findings
The findings reveal that over the past several years, the organization and its members have undergone a number of incremental and more radical changes. Much of this change has been attributed to the vision and leadership style of the current leader. Four key themes illuminate the processes and content of change under this strategic leader, including unsettlingly the status quo, model of shared leadership, shared vision and culture of community and learning.
Research limitations/implications
The findings are based upon one case study site and this limits the generalizability of the research. In addition, exposure to the organization was limited to short periods of time on-site and the sample size was relatively small.
Practical implications
Achieving success in nonprofits requires leaders to have an intimate understanding of the complex nature of stakeholder relations and measuring success needs to be multi-dimensional in nature and linked directly to the mission and context of the organization, rather than based solely on generic measures.
Originality/value
There is limited research to date that examines the applicability of leadership theories that have been traditionally applied to for profit and public sector organizations to nonprofits. The research extends the notion of strategic leadership from the for profit setting to nonprofit organizations generally, and more specifically to the church setting.
Details
Keywords
This study aims to enhance the understanding of the nature of collaboration between public and nonpublic actors in delivering social services and achieving social innovation in a…
Abstract
Purpose
This study aims to enhance the understanding of the nature of collaboration between public and nonpublic actors in delivering social services and achieving social innovation in a fragile context, with an emphasis on the role of civil society organisations (CSOs). The paper focuses on Bosnia and Herzegovina, a Southeastern European country which has faced a turbulent post-conflict transition and experienced challenges in its social welfare policy and practice.
Design/methodology/approach
This study uses institutional theory, particularly new institutionalism and institutional networking, as a lens through which to understand public and nonpublic collaboration and social innovation within a fragile context. This study adopts a sequential mixed-method approach. Data were derived from 15 semi-structured interviews with representatives from local CSOs, international donors and public institutions, as well as a survey of 120 CSO representatives.
Findings
The collaboration and social innovation in a fragile welfare context have been initiated primarily by nonpublic actors and developed within the triple context of relations between public, civil and foreign donors’ organisations. In such a context, coercive, normative and mimetic isomorphisms act as leading drivers, but also as potential barriers of public–nonpublic collaboration and social innovation. They are triggered by influences from multiple actors, challenging power relations and external pressures on local CSOs.
Originality/value
The paper contributes to the growing research interest in the role of nonpublic actors in the provision of public services and public social innovation, but examines these issues from the perspective of a fragile context, which has thus far been overlooked in the literature.
Details
Keywords
Michelle Bauml and Sherry L. Field
Notable Social Studies Trade Book (NSSTB) lists include books selected annually by the Book Review Committee of the National Council for the Social Studies in conjunction with the…
Abstract
Notable Social Studies Trade Book (NSSTB) lists include books selected annually by the Book Review Committee of the National Council for the Social Studies in conjunction with the Children’s Book Council. These lists are excellent resources for teachers who use children’s literature to support social studies instruction in their classrooms. We report our analysis of award-winning titles for primary grades published from 2001-2011. Biographies and books that address topics about families are featured as a starting place for primary grades teachers to begin incorporating NSSTB into their social studies instruction. We conclude by suggesting ways for primary grade teachers to utilize the book lists each year.
Details
Keywords
On April 2, 1987, IBM unveiled a series of long‐awaited new hardware and software products. The new computer line, dubbed the Personal Systems 30, 50, 60, and 80, seems destined…
Abstract
On April 2, 1987, IBM unveiled a series of long‐awaited new hardware and software products. The new computer line, dubbed the Personal Systems 30, 50, 60, and 80, seems destined to replace the XT and AT models that are the mainstay of the firm's current personal computer offerings. The numerous changes in hardware and software, while representing improvements on previous IBM technology, will require users purchasing additional computers to make difficult choices as to which of the two IBM architectures to adopt.
The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online…
Abstract
The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories: