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Article
Publication date: 1 April 1992

Mary L. Fischer and Hans Gleijm

Studies the behaviour of men and women in working groups –men through the analogy of the pecking order, i.e. hierarchical, andwomen through that of the crab basket, i.e…

Abstract

Studies the behaviour of men and women in working groups – men through the analogy of the pecking order, i.e. hierarchical, and women through that of the crab basket, i.e. equality. Discusses the respective advantages and disadvantages of the two groups, which appear to be complementary. Concludes, however, that, despite the apparent complementariness, both sides need to show mutual understanding of their respective codes before they can achieve constructive co‐operation in management.

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Industrial and Commercial Training, vol. 24 no. 4
Type: Research Article
ISSN: 0019-7858

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Article
Publication date: 1 March 2013

John F. Sacco and Gerard R. Busheé

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the…

Abstract

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 3
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 1996

Victoria B. Hoffarth

The recent years have been marked by the increasing participation of women in the labour force internationally. Especially in the industrialised countries of Western…

Abstract

The recent years have been marked by the increasing participation of women in the labour force internationally. Especially in the industrialised countries of Western Europe and North America, this labour force participation is now well over 40%. Globally, however, the estimate is around 33%. A large number of these women are still found in the agriculture sector and the informal sector of industry. For those working in the formal industrial sector, a significant portion work in the shopfloor of assembly line operations for products ranging from electronics to textiles. Women in management comprise less than 1% of all economically active women. For the purposes of this paper, a “manager” is defined as a person who has latitude in decision making as to the allocation and use of organisational resources, including physical, financial, and human resources.

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Equal Opportunities International, vol. 15 no. 3
Type: Research Article
ISSN: 0261-0159

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Article
Publication date: 1 March 2008

Thomas E. Vermeer

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Journal of Public Budgeting, Accounting & Financial Management, vol. 20 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2008

Teresa P. Gordon and Mary Fischer

Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper…

Abstract

Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper examines the extent and effectiveness of service efforts and accomplishment reporting by public and not-for-profit U.S. colleges and universities using survey data provided by the National Association of College and University Business Officers. Effectiveness is evaluated using the Government Accounting Standards Board (GASB) suggested criteria. Regression analysis suggests an association between the extent of disclosure and size, leverage, level of education provided, and regional accreditation agency. Private institutions rate themselves as more effective communicators. Effectiveness of communication is also associated with the extent of disclosure, level of education provided and accreditation region.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 20 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2005

Mary Fischer and Lucille Montondon

Internal audit is getting recognition thanks to media coverage of alleged fraudulent activities and new regulations that require the evaluation of internal controls. Given…

Abstract

Internal audit is getting recognition thanks to media coverage of alleged fraudulent activities and new regulations that require the evaluation of internal controls. Given this attention, Harrington (2004) identified what organizations should look for when hiring a director of internal audit. This paper reports an investigation of college and university internal audit departments that determines if the directors hold the suggested qualifications and if the qualifications differ based on gender. Differences among the directors of internal auditor include demographic information such as salary, experience and number of staff members as well as who hires the director, and whether the institution has a governing board audit committee. Even with the differences, college and university internal audit directors are very much alike.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 17 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2014

Gus Gordon and Mary Fischer

Given the well-reported concerns over cost containment in public higher education, we believe performance should be measured based on cost efficiency and spending choices…

Abstract

Given the well-reported concerns over cost containment in public higher education, we believe performance should be measured based on cost efficiency and spending choices. This study develops three regression models linking presidential pay and public university performance with data for public universities that have no president change for fiscal year 2007 to fiscal year 2010. Analysis finds a statistically significant inverse relationship between presidential pay and resources devoted to instruction, the primary mission of most universities. A relationship for presidential compensation and enrollment is found for the individual fiscal years examined but not over time. Presidential compensation over time is positively related to spending on areas other than instruction.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 26 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2012

Mary Fischer and Treba Marsh

The ability of financial statement users, investors, donors and academic researchers to compare financial information issued by nonprofit universities, hospitals…

Abstract

The ability of financial statement users, investors, donors and academic researchers to compare financial information issued by nonprofit universities, hospitals, fund-raising organizations and government agencies is affected by their understanding of current accounting recognition and reporting guidance. Public nonprofit organizations report different financial results from private nonprofit organizations. This study looks at the events that brought about the divergence in nonprofit financial accounting recognition and reporting for higher education institutions, discusses specific differences, and offers a look at additional changes in recognition and reporting for the sector currently underway.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 24 no. 3
Type: Research Article
ISSN: 1096-3367

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 1 March 2013

Mary Fischer, Treba Marsh, George L. Hunt, Bambi A. Hora and Lucille Montondon

Public universities began reporting the costs for nonpension retiree benefit obligations known as other postemployment benefits (OPEB) in their fiscal 2008 financial…

Abstract

Public universities began reporting the costs for nonpension retiree benefit obligations known as other postemployment benefits (OPEB) in their fiscal 2008 financial statements. The reported OPEB obligation is the projected benefits to be paid after an employee retires. This descriptive study examines the status of OPEB funding at land grant universities, composition of the benefits provided, and whether modifications are under consideration. Results indicate land grant institutions cover their costs on a pay-as-you-go basis, OPEB liabilities are significantly underfunded, and universities provide comparable types of benefits in their OPEB plan. Revenue shortfalls and current fiscal pressures raise concerns about how they can support the OPEB liabilities. Thus many institutions are evaluating the OPEB cost and the benefits currently provided.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 1
Type: Research Article
ISSN: 1096-3367

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