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1 – 10 of 23James M. Kurtenbach and Robin W. Roberts
Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role of…
Abstract
Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role of accounting and auditing in the public sector. For example, researchers examine issues such as (1) the use of accounting information by elected officials, (2) the demand for auditing, and (3) the determination of bond ratings. This review of the public sector accounting literature describes some of the theoretical foundations utilized in public sector accounting research and reviews a sample of selected empirical studies.
Ken W. Brown and Thomas M. Margavio
This study provides public administrators with an introduction into research of the determinants of audit fees. A working knowledge of external audit cost determinants can help…
Abstract
This study provides public administrators with an introduction into research of the determinants of audit fees. A working knowledge of external audit cost determinants can help public administrators hone their evaluation skills for use in audit-procurement. Most prior research on audit cost determinants has focused on the few hundred cities in the nation with populations exceeding 50,000. As a result, this study investigated the audit costs incurred by small cities with populations less than 50,000.
Besides providing a glimpse of small-city auditing practices, the study tested the significance of the Single Audit Act in audit-fee determination. Missouri municipalities with populations between 2,000 and 50,000 provided the sample for the study. Because Missouri is one of the few states in the nation that neither legislates nor monitors municipal auditing, it represents an unregulated audit market in which town officials decide on the need for an audit, the firm to conduct the audit, and the process by which the audit firm is selected. The results of a nine-variable regression model suggested that the size of the town, the existence of a city administrator, the complexity of the town's operation, the method of accounting, the timing and completion time of the audit, and audit-firm specialization in municipal auditing were important determinants of audit fees.
The purpose of this paper is to encourage and assist collection of adult‐level, graphic novels and book‐length comics by women, and to demonstrate the breadth and depth of such…
Abstract
Purpose
The purpose of this paper is to encourage and assist collection of adult‐level, graphic novels and book‐length comics by women, and to demonstrate the breadth and depth of such work.
Design/methodology/approach
This paper provides a brief history of women and independent comics, tracing the medium's development from the 1970s underground comix movement to the present day. Individual creators and their works are discussed.
Findings
In the early years of independent comics, many of the women creating them were consciously reacting to an overwhelmingly male‐dominated profession. There was a high degree of shock value in these early works. As time went on the comics still tended towards the autobiographical, but storytelling gained importance. Most of the women creating comics today are still doing so from a woman's point of view, but their target audience seems more universal.
Originality/value
Graphic novels are in increasing demand, both for scholarly and leisure reading. Guides to collecting graphic novels exist; however, the vast majority of the artists included in these guides are men. This paper fills a gap by introducing librarians to several women graphic novelists who have been overlooked thus far.
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Kerry Hendricks, Nick Deal, Albert J. Mills and Jean Helms Mills
The purpose of this study is to draw attention to the heuristic value of intersectionality by historicizing it as a framework appropriate for the use of studying discrimination…
Abstract
Purpose
The purpose of this study is to draw attention to the heuristic value of intersectionality by historicizing it as a framework appropriate for the use of studying discrimination and discriminatory practices in organizations over time.
Design/methodology/approach
Utilizing a fusion between amodernist historiography vis-à-vis the nascent ANTi-History approach and intersectional complexity, the authors draw upon historical narratives from archival materials British Airways to empirically examine the utility of, and turn to, intersectional history in historical organization studies.
Findings
Analysis of archival materials and commissioned corporate histories revealed subjectivities of socially constructing historicized intersectional identities. This suggests that certain identities have been and continue to “enjoy” privilege while others are marginalized and/or neglected through serial interconnected historical meanings. These processes of privileging and marginalization rely on the way a nexus of meaning is configured.
Research limitations/implications
The research process relied and is dependent on limited archival materials within a single organization (British Airways) and industry (civil aviation). The critique herein should not be misinterpreted as judgment of the airline itself as an exemplar of discriminatory practices but rather for its longevity as an ongoing concern; its rich, colonialist history within the United Kingdom and accessibility of data. Archival traces are housed within a semi-public corporate archive which means those traces available for study have been professional and rhetorically curated.
Practical implications
From the perspective of workplace diversity, our aim has been to reveal to diversity professionals and activists not only the role of history in shaping discrimination but also, in particular, to be alert to the processes whereby the production of knowledge of the past takes place. The authors hope also to have drawn attention to the power of organizations in the generation of discriminatory historical accounts and the need to further explore how such accounts are produced as knowledge of the past. Finally, the authors introduce the notion of “nexus of meaning” to suggest that in the complexity of intersectionality, the authors need to explore not only how people experience different and combined forms of discrimination but also how those experiences are shaped in a complex series of meaning that owe much to past experiences.
Social implications
The research directs attention to the nexus of meaning that constitute intersecting identities.
Originality/value
The research attempts to historicize intersectionality as a qualitative framework worthy of consideration in management and organization studies. From the perspective of studying discrimination in organizational life, the aim of this paper is to bring forward the role history plays in shaping discrimination as well as the processes whereby the production of knowledge of the past takes place. Attention is also drawn to the power of organizations in the generation of discriminatory historical accounts and the need to further explore how such accounts are produced. This study introduces the nexus of meaning analytic that understands how the experiences of different and combined forms of discrimination are shaped by meanings of the past.
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This paper aims to evaluate the impact of experiential learning, goal setting, peer coaching and reflective journaling as a combined strategy to influence leadership development.
Abstract
Purpose
This paper aims to evaluate the impact of experiential learning, goal setting, peer coaching and reflective journaling as a combined strategy to influence leadership development.
Design/methodology/approach
Subjects participated in a university based leadership development program over two years. Four focal units of study were undertaken. Participants set development plans based on their learning and implemented them over eight weeks with the support of a peer coach. A pre, mid‐ and post‐ 360‐degree assessment was undertaken to measure changes in leadership competency. Learning outcomes and coaching reports were also submitted and evaluated qualitatively.
Findings
A progressive increase in leadership competency was report by participants and their work colleagues in the 360‐degree data. Qualitative data revealed a range of learning outcomes that elevated their leadership competency.
Research limitations/implications
The results of this research provide a model for further investigations into how training can be structured to promote transfer of training.
Originality/value
Considering the investment being made by organizations into leadership development, this research provides a strategy for increasing return on investment in leadership development.
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Elizabeth K. Keating, Mary Fischer, Teresa P. Gordon and Janet Greenlee
Over the past decade, the accountability of nonprofit organizations has been a concern. Our paper reports one form of accountability, the "A-133" or "single" audit, which is…
Abstract
Over the past decade, the accountability of nonprofit organizations has been a concern. Our paper reports one form of accountability, the "A-133" or "single" audit, which is required for nonprofits receiving substantial federal funding. We report on 11,841 audits from 1997 to 1999. Overall, compliance appears to be quite high. Our study indicates that smaller nonprofits, those that are new to government grants, and those with prior audit findings have a significantly higher rate of adverse audit findings. One policy implication of our work might be to provide federal funding specifically for Single Audit Act compliance to these nonprofits.
Anna Marie Johnson, Claudene Sproles and Latisha Reynolds
The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.
Abstract
Purpose
The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.
Design/methodology/approach
The paper introduces and annotates periodical articles, monographs, and audiovisual material examining library instruction and information literacy.
Findings
The findings provide information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.
Originality/value
The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.
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THE question of the advisability of exercising a censorship over literature has been much before the public of late, and probably many librarians have realised how closely the…
Abstract
THE question of the advisability of exercising a censorship over literature has been much before the public of late, and probably many librarians have realised how closely the disputed question affects their own profession.
This bibliographic essay examines the scope and variety of nonfiction works in comics form with the intent of expanding librarians’ awareness of the diversity of such materials…
Abstract
Purpose
This bibliographic essay examines the scope and variety of nonfiction works in comics form with the intent of expanding librarians’ awareness of the diversity of such materials and serving as a resource for librarians.
Design/methodology/approach
It provides some theoretical background for understanding what constitutes nonfiction in graphic form and an overview of works available in print.
Findings
The article provides a representative (but not comprehensive) survey of graphic nonfiction works in the genres of memoir, travel, journalism, history, biography, science, essays and educational materials.
Research limitations/implications
The essay focuses on materials published in books in English; the library world would benefit from subsequent research exploring the richness of materials available in other formats and other languages.
Originality/value
The field of graphic nonfiction is expanding, and this article serves as a guide for libraries interested in building or expanding collections in this format.
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Bonnie Lee, Jason Solowoniuk and Mary Fong
Trauma and adverse childhood events are found in the pre‐immigration histories of a cohort of four Chinese Canadian pathological gamblers. The nature of their traumatic…
Abstract
Trauma and adverse childhood events are found in the pre‐immigration histories of a cohort of four Chinese Canadian pathological gamblers. The nature of their traumatic experiences, consisting of loss and abandonment, neglect and deprivation, physical and emotional abuse, socioeconomic and political oppression, is elucidated and described. The impact of pre‐immigration trauma and its relationship to the development of pathological gambling post‐immigration are discussed. Upon further corroboration of the existence of pre‐immigration trauma among Chinese and Asian immigrants in future studies, training of counsellors to incorporate an in‐depth pre‐immigration history in the assessment and treatment protocol of immigrants manifesting pathological gambling is recommended.
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