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Open Access
Article
Publication date: 28 August 2023

Glenn Finau, Diane Jarvis, Natalie Stoeckl, Silva Larson, Daniel Grainger, Michael Douglas, Ewamian Aboriginal Corporation, Ryan Barrowei, Bessie Coleman, David Groves, Joshua Hunter, Maria Lee and Michael Markham

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal…

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Abstract

Purpose

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Design/methodology/approach

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

Findings

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

Originality/value

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 April 1993

Virginia Tiefel

The proliferation or information, created and sustained with the help of technology, has placed increased pressure on librarians to teach/assist library patrons to use the…

Abstract

The proliferation or information, created and sustained with the help of technology, has placed increased pressure on librarians to teach/assist library patrons to use the information efficiently and effectively. With decreasing budgets and resulting smaller staffs, academic libraries have been hard pressed to meet the demand. In response to this need, the Ohio State University (OSU) Libraries has developed a microcomputer program that enables library users to identify, locate, evaluate, and select information independently. With the support of three federal grants and one private grant, the OSU Libraries has designed The Gateway to Information in order to guide users to the best information for their needs, regardless of format. The Gateway's evaluations demonstrate that it is an effective and user‐friendly information tool for a wide range of library patrons. The Gateway is now available on all of the Libraries' terminals.

Details

Library Hi Tech, vol. 11 no. 4
Type: Research Article
ISSN: 0737-8831

Book part
Publication date: 29 August 2018

Paul A. Pautler

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…

Abstract

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

Details

Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

Keywords

Book part
Publication date: 10 August 2018

Andani Thakhathi

Contemporary organizations are facing an operating environment characterized by volatile, uncertain, complex, ambiguous, and “permanent whitewater.” To sustain high performance in…

Abstract

Contemporary organizations are facing an operating environment characterized by volatile, uncertain, complex, ambiguous, and “permanent whitewater.” To sustain high performance in this context, organizations must be able to change and develop as efficiently and effectively as possible. Within organizations, there are actors who catalyze and advance change in this manner; these actors are known as “champions.” Yet the scholar who wishes to conduct research concerning champions of change and organizational development is likely to be met by a highly fragmented literature. Varying notions of champions are scattered throughout extant research, where authors of articles cite different sources when conceptualizing champions; often superficially. Furthermore, many types of highly specific and nuanced non-generalizable champions have proliferated, making it difficult for practitioners and researchers to discover useful findings on how to go about making meaningful changes in their context. The purpose of this study was to address these problems for practitioners and researchers by engendering thoroughness, clarity, and coherence within champion scholarship. This was done by conducting the first comprehensive, critical yet insightful review of the champion literature within the organizational sciences using content analysis to re-conceptualize champions and develop a meaningful typology from which the field can be advanced. The chapter first suggests a return to Schön (1963) as the basis from which to conceptualize champions and, second, offers a typology consisting of 10 meta-champions of organizational change and development – Collaboration, Human Rights, Innovation, Product, Project, Service, Strategic, Sustainability, Technology, and Venture Champions – from which change practice and future research can benefit.

Details

Research in Organizational Change and Development
Type: Book
ISBN: 978-1-78756-351-3

Keywords

Article
Publication date: 20 July 2015

J. Markham Collins and Michael L. Troilo

The purpose of this article is to investigate how national-level characteristics such as country wealth, a floating exchange rate and European Union (EU) membership influence…

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Abstract

Purpose

The purpose of this article is to investigate how national-level characteristics such as country wealth, a floating exchange rate and European Union (EU) membership influence firm-level perceptions of competition and firm-level innovation. Greater understanding of these relationships can promote more effective policymaking as well as add to the existing academic conversation regarding national factors and firm competitiveness.

Design/methodology/approach

The authors’ data consist of a panel of 27 countries in Central and Eastern Europe and Central Asia from 2002 to 2009 with a total of nearly 27,000 firms from the World Bank Enterprise Survey. The authors utilize a multinomial logistic regression to estimate firm-level perceptions of both domestic and foreign competition upon decisions to introduce new products and manage new product costs. The authors then estimate the probability of innovation (introduction of a new product/service, obtaining international quality certification) using a logistic regression. The marginal effects of the key explanatory variables for country wealth, floating exchange rate and EU membership are calculated.

Findings

While EU membership heightens perceptions of competition, firms in the EU are less likely to introduce new products or services. On the other hand, a firm in an EU member country is more likely to obtain international quality certification than one that is not. Both country wealth and a floating exchange correlate with enhanced perceptions of competition and innovation as expected.

Originality/value

The first finding regarding heightened perceptions of competition yet lower likelihood of introduction of new products/services among EU firms is surprising. Beyond adding to the empirical store of knowledge regarding the relationship of national factors to firm competitiveness, it suggests that more needs to be done with regard to innovation policy. The authors offer a general recommendation to employ more public–private partnerships for innovation among small and medium enterprises, as this has been effective in other parts of the world.

Details

Competitiveness Review, vol. 25 no. 4
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 6 July 2010

Peter Gilbert and Michael Clark

English governance has repeatedly had a tendency to veer between national, regional and local centres of power and influence. This has often led to profound disagreements…

Abstract

English governance has repeatedly had a tendency to veer between national, regional and local centres of power and influence. This has often led to profound disagreements, sometimes even open conflict. National policy guidance is usually helpful, if developed through consultation, to steer a clear, coherent direction for the system. But a narrow, excessively top‐down, mechanistic target‐driven approach can lead to a prevailing culture of ticking boxes at the expense of real patient priorities. Government ministers and civil servants, however, are often caught in a tension between being too dogmatic, or alternatively too flexible and giving responsibility to local agencies, whereupon people may complain about a ‘postcode lottery’ in services. Balancing perspectives and narratives in a coherent way for policy development and implementation and service improvement is a major challenge of leadership. The creation of the National Institute for Mental Health in England (NIMHE) was designed to bring together the local, regional and the national in a form that would see policy and practice mutually developed and nurtured at all levels of governance.

Details

International Journal of Leadership in Public Services, vol. 6 no. 2
Type: Research Article
ISSN: 1747-9886

Keywords

Article
Publication date: 6 December 2017

Ian Drummond-Smith

The purpose of this paper is to explore human issues within subordinate and leader interaction and guide police leaders in how they can achieve success. Although focussed on…

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Abstract

Purpose

The purpose of this paper is to explore human issues within subordinate and leader interaction and guide police leaders in how they can achieve success. Although focussed on uniformed services, leaders from all areas will find the arguments presented here useful.

Design/methodology/approach

The paper draws on a number of catastrophic case studies, including the collision of two war ships, two Jumbo Jets, the defeat of the Spanish Armarda and the failure of Hitler’s military to respond effectively to the D-Day landings. It will examine work by Rittel and Webber (1973) and Grint (2005), who propose different styles of leadership for different problems.

Findings

The paper will find that humans are inherently obedient and reluctant obedient, reluctant to challenge authority and introduces the concept of blind obedience into police leadership. A distinction will be drawn between commanding in critical situations, which are rare, and leading in routine situations; the paper will conclude that to lead the police service through the turbulent times ahead, police leaders must be on guard against blind obedience and create an environment where subordinates have a voice and will be heard. The paper also finds that “micro-management” from a remote location is ineffective and that staff must be afforded time and space to undertake tasks and that strategic leaders must allow their subordinates, at the tactical and operational levels, freedom to act with the overall strategy; the paper recommends leaders adopt a mission command approach.

Originality/value

The paper will contribute to understanding how subordinates and leaders interact and will be of value to all who lead, particularly in structured organisations like the police, where rank plays a factor in establishing a strict hierarchy. It introduces the concept of blind obedience into police leadership and warns that police leaders, and indeed leaders in all hierarchal organisations, must be on constant guard against it.

Details

International Journal of Emergency Services, vol. 7 no. 1
Type: Research Article
ISSN: 2047-0894

Keywords

Content available
Book part
Publication date: 29 August 2018

Abstract

Details

Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

Abstract

Details

Understanding Reference Transactions: Transforming an Art into a Science
Type: Book
ISBN: 978-0-12587-780-0

Article
Publication date: 28 October 2004

Michael Tracey, Richard W. Fite and Mathias J. Sutton

The goal of this exploratory study is to establish an explanatory model and corresponding instrument to help further understand, and conduct research in the area of supply chain…

Abstract

The goal of this exploratory study is to establish an explanatory model and corresponding instrument to help further understand, and conduct research in the area of supply chain management (SCM). Constructs pertaining to SCM assimilation, SCM outcomes, and overall firm performance are operationally defined in terms of their dimensions and items. The business literature is utilized to help define the constructs and to generate potential measurement items. The scales are then purified and a preliminary test for predictive validity is performed.

Details

American Journal of Business, vol. 19 no. 2
Type: Research Article
ISSN: 1935-5181

Keywords

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