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1 – 10 of 516Eivor Oborn, Michael Barrett and Girts Racko
The authors draw selectively on theories of learning and knowledge, which currently have received little attention from knowledge translation (KT) researchers, and suggest how…
Abstract
Purpose
The authors draw selectively on theories of learning and knowledge, which currently have received little attention from knowledge translation (KT) researchers, and suggest how they might usefully inform future development of the KT literature. The purpose of this paper is to provide conceptual tools and strategies for the growing number of managers, clinicians and decision makers navigating this arena.
Design/methodology/approach
The authors conducted a narrative review to synthesise two streams of literature and examine evolving conceptual landscape concerning knowledge translation over the previous three decades. Conceptual mapping was used iteratively to develop and synthesise the literature. Iterative feedback from relevant research and practice stakeholder groups was used to focus and strengthen the review.
Findings
KT has been conceptualised along three competing frames; one focusing on linear (largely unidirectional) transfer of knowledge; one focusing on KT as a social process; and another that seeks to more fully incorporate contextual issues in understanding research implementation. Three overlapping themes are found in the management literature that inform these debates in the health literature, namely knowledge boundaries, organisational learning and absorptive capacity. Literature on knowledge boundaries problematizes the nature of boundaries and the stickiness of knowledge. Organisational learning conceptualises the need for organisational wide systems to facilitate learning processes; it also draws on a more expansive view of knowledge. Absorptive capacity focuses at the firm level on the role of developing organisational capabilities that enable the identification, assimilation and use of new knowledge to enable innovation.
Research limitations/implications
The paper highlights the need to consider KT processes at multiple levels, including individual, organisational and strategic levels. These are important not only for research but also have practical implications for individuals and organisations involved in KT processes.
Originality/value
This review summarises and integrates two largely separate literature streams on knowledge translation – namely health services research and management scholarship. In addition to outlining and organising the conceptual landscape around knowledge transfer, the paper contributes by highlighting how management literature on knowledge and learning theories might inform health services research on knowledge translation.
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Application of the numerical method to the art of Medicine was regarded not as a “trivial ingenuity” but “an important stage in its development”; thus proclaimed Professor…
Abstract
Application of the numerical method to the art of Medicine was regarded not as a “trivial ingenuity” but “an important stage in its development”; thus proclaimed Professor Bradford Hill, accepted as the father of medical statistics, a study still largely unintelligible to the mass of medical practitioners. The need for Statistics is the elucidation of the effects of multiple causes; this represents the essence of the statistical method and is most commendable. Conclusions reached empirically under statistical scrutiny have mistakes and fallacies exposed. Numerical methods of analysis, the mathematical approach, reveals data relating to factors in an investigation, which might be missed in empirical observation, and by means of a figure states their significance in the whole. A simplified example is the numerical analysis of food poisoning, which alone determines the commonest causative organisms, the commonest food vehicles and the organisms which affect different foods, as well as changes in the pattern, e.g., the rising incidence of S. agona and the increase of turkey (and the occasions on which it is served, such as Christmas parties), as a food poisoning vehicle. The information data enables preventive measures to be taken. The ever‐widening fields of Medicine literally teem with such situations, where complexities are unravelled and the true significance of the many factors are established. Almost every sphere of human activity can be similarly measured. Apart from errors of sampling, problems seem fewer and controversy less with technical methods of analysis then on the presentation and interpretation of figures, or as Bradford Hill states “on the application of common sense and on elementary rules of logic”.
As in any managerial function, the Director of Internal Audit mustbe cognisant of necessary administrative responsibilities to enable theproper functioning of an internal auditing…
Abstract
As in any managerial function, the Director of Internal Audit must be cognisant of necessary administrative responsibilities to enable the proper functioning of an internal auditing department. Not only must the generic managerial responsibilities be in existence but also those functions which are conducive to internal audit. The administrative responsibilities of the Director of Internal Audit as they pertain to the administration of the Internal Audit Department are explored – the planning process; reporting audit issues and recommendations and the major issues facing the Audit Director.
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Michael Barrett and Yves Gendron
This paper seeks to examine how auditors sought to establish their trustworthiness as trust providers on the internet; a vision which has remained largely unrealized. The…
Abstract
Purpose
This paper seeks to examine how auditors sought to establish their trustworthiness as trust providers on the internet; a vision which has remained largely unrealized. The investigation focuses on the WebTrust assurance project, launched by the North American accounting institutes to reinvigorate the alleged declining market for the expertise of external auditors.
Design/methodology/approach
An in‐depth longitudinal case study drew on a social theory of trust to examine the complexity of relations upon which trustworthiness of professional claims is predicated and investigate how commercialism has influenced the development of WebTrust.
Findings
Analysis illustrates the critical role that experts have in professionalization processes in trusting (or not) their own systems of expertise. Also, face‐to‐face relationships continue to play a key role in establishing the trustworthiness of professionals and their systems of expertise – even in the cyberspace domain.
Practical implications
It is argued that the WebTrust case and other commercialistic ventures sustained in accountancy provide a persuasive argument against the benefits of the free‐market logic in professional domains. Professional associations should be more vigorous in defending professionalism.
Originality/value
The research indicates that élite bodies of the profession, including professional associations, conceived of WebTrust mainly through a commercialistic lens – which is particularly revealing of the mindset that seemed to characterize a number of experienced professional accountants across North America shortly before the collapse of Andersen. The WebTrust saga illustrates how the profession has strayed from its ideals, or myths, of service ethic towards more focused efforts in developing “innovative” services based on a commercialistic logic.
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Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor independence…
Abstract
Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor independence domestically and abroad. Focuses specifically on the role played by the American Institute of Certified Public Accountants, the Institute of Internal Auditors (IIA), the Securities and Exchange Commission and the US Government Accounting Office. Also looks at other professional associations in banking, industry, and manufacturing sectors dealing with sensitive issues of auditors′ involvement in such matters as management advisory services, operating responsibilities, outsourcing, opinion shopping, auditor rotation, and other conflicts of interest which may impair auditor independence.
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Internal audit education is now concentrated in just a few tuition providers within the UK, a decrease from the 1980s. Generally it is not represented at all in its own right…
Abstract
Internal audit education is now concentrated in just a few tuition providers within the UK, a decrease from the 1980s. Generally it is not represented at all in its own right within higher education, and may just receive a passing reference as contrasted with external auditing. Hence it is scarcely perceptible and submerged. Even where it is rarely present it seems to have become “secularised”, its influence waning under the banner of “general management”. The professional body, the Institute of Internal Auditors – UK and Ireland, is too busy selling its highly profitable distance learning course to concern itself with disseminating the internal audit message to higher education, or attempt to gain its rightful footing within the curriculum. The limited literature is analysed and critiqued, the current state of play stated, and directions for the future indicated. Internal audit is in danger of becoming the best untold story.
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There have been two major new developments in British education andthis article reviews the origins and progress to date of both theUniversity of Buckingham and the International…
Abstract
There have been two major new developments in British education and this article reviews the origins and progress to date of both the University of Buckingham and the International Management Centre from Buckingham. The former is a fee‐paying independent university which offers honours degree programmes completed in two calendar years making use of the traditional long summer vacation. The International Management Centres (formerly the International Management Centre from Buckingham), like the University, is clearly not a creature of the state. Its origin can be traced back to some dissatisfaction with the state system. It was felt by some individuals that there was a need in the marketplace for a different type of business school with a new approach to management education, based on the principles of “action learning”.
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This paper aims to (a) summarize the legal and ethical foundations of privacy with connections to workplace emails and text messages, (b) describe trends and challenges related to…
Abstract
Purpose
This paper aims to (a) summarize the legal and ethical foundations of privacy with connections to workplace emails and text messages, (b) describe trends and challenges related to “Bring Your Own Device” (BYOD), and (c) propose legal and nonlegal questions these trends will raise in the foreseeable future.
Design/methodology/approach
Based on a review of legal cases and scholarship related to workplace privacy, implications for BYOD practices are proposed.
Findings
Primarily due to property rights, employers in the USA have heretofore been granted wide latitude in monitoring employee communications. The BYOD trend has the potential to challenge this status quo.
Originality value
BYOD programs present discernable threats to employee privacy. Attention is also directed toward contributing elements such as wearable technology, cloud computing and company cultures.
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The British Sponsored Film Festival, the finals of which were held recently in Brighton, confirmed both the quality and expertise of current British training film production, and…
Abstract
The British Sponsored Film Festival, the finals of which were held recently in Brighton, confirmed both the quality and expertise of current British training film production, and provided clear evidence of the increasing use of the audio visual media for training and industrial communication purposes in the widest sense.