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Article
Publication date: 23 August 2011

Michele M. Reid

The purpose of this paper is to consider the potential utility for higher educational institutions, and in particular libraries, of the balanced scorecard (BSC…

Abstract

Purpose

The purpose of this paper is to consider the potential utility for higher educational institutions, and in particular libraries, of the balanced scorecard (BSC) performance measurement tool, originally developed by Kaplan and Norton for use in businesses and since adapted for the public and non‐profit sectors.

Design/methodology/approach

The relevant literature was reviewed to ascertain key aspects and functionalities of the BSC framework, survey implementations and determine perceptions of the system's effectiveness and weaknesses, and – while the BSC has as yet been put into practice only infrequently in libraries – treat its appropriateness for information service.

Findings

The BSC supplements financial accounting with non‐financial leading indicators to link performance drivers and outcome measures in cause and effect relationships that can predict future performance and drive a single organizational strategy. Also intended as a straightforward reporting “dashboard” revealing whether improvements in one area have been at the expense of another, the BSC is considered more effective as an aid in forecasting the overall health of an organization than traditional accounting‐based models. It provides a capacity to monitor obligations to stakeholders and to produce transparent and reliable financial information, and the resulting internal control environment can promote integrity and ethical values.

Originality/value

Academic libraries may find the BSC a useful approach in determining service value, in demonstrating fiscal responsibility, and – through metrics focused on organizational goals and strategy – in validating their role, as knowledge‐based and networked environments, in the delivery of a quality educational product to their customers.

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Article
Publication date: 24 May 2013

Abstract

Details

The Bottom Line, vol. 26 no. 1
Type: Research Article
ISSN: 0888-045X

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Article
Publication date: 12 July 2021

Rosa Lombardi, Antonietta Cosentino, Alessandro Sura and Michele Galeotti

This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial…

Abstract

Purpose

This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information assurance mandatory, going beyond the EU Directive’s original requirements. Specifically, it investigates how the UE Directive fosters institutionalisation of the non-financial reporting (NFR) process in organisations.

Design/methodology/approach

Two large public companies in Italy are used as case studies. Data are gathered from annual and integrated reports, institutional websites and semi-structured interviews with the managers and employees involved in different organisational positions. The authors adopted the neo-institutional theory as a theoretical lens to identify the organisations’ response to the (external) institutional pressures influencing corporate reporting practices.

Findings

The findings demonstrate how the EU Directive fostered changes to large public companies’ reporting practices and external pressures contributed to influencing changes to internal organisational practices in terms of new internal processes, procedures and structures. These changes are motivated by the companies’ need to guarantee reliable information to be produced in their non-financial reports.

Practical implications

This paper helps academics and policymakers to advance NFR practices by understanding regulatory factors that can foster changes in the internal reporting process and responsibility within organisations.

Originality/value

The findings provide some empirical insights to foster reflections on the EU Directive’s effectiveness in changing reporting practices. This paper contributes to enriching the literature on institutional theory in shaping mandatory non-financial disclosure by identifying the institutional pressures influencing the effectiveness of regulations to change NFR practices.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Book part
Publication date: 5 June 2018

Frederick J. Brigham, John William McKenna, Carlos E. Lavin, Michele M. Brigham and Lindsay Zurawski

Secondary-level students with emotional and behavioral disorders (EBD) have significant academic and behavioral difficulties that require expert instruction to improve…

Abstract

Secondary-level students with emotional and behavioral disorders (EBD) have significant academic and behavioral difficulties that require expert instruction to improve school and transition outcomes. Tensions between free and appropriate public education (FAPE) and least restrictive environment (LRE) mandates occur in the planning and delivery of specialized instruction and supports to these students. In this chapter, we consider alternate conceptions of freedoms as they may relate to the provision of special education services. However, a recent Supreme Court ruling highlighted the importance of FAPE in consideration of the student’s individual circumstances. This emphasis on FAPE poses a significant challenge for teachers, who may be unprepared and insufficiently supported to be effective. As a result, it may be advantageous to organize effective practices according to a taxonomy that is based on the types of performance demands that are placed on students in secondary classrooms. The taxonomy we propose provides a framework to support teacher training and decision making. We provide an overview of the performance demands placed upon students with EBD in secondary grades. Examples of effective practices to improve student performance for each type of demand are provided.

Details

Viewpoints on Interventions for Learners with Disabilities
Type: Book
ISBN: 978-1-78743-089-1

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Article
Publication date: 15 January 2020

Lorelli Nowell, Glory Ovie, Natasha Kenny, K. Alix Hayden and Michele Jacobsen

Postdoctoral scholars are increasingly pursuing diverse career paths requiring broad skill sets. This study aims to create a more comprehensive understanding of current…

Abstract

Purpose

Postdoctoral scholars are increasingly pursuing diverse career paths requiring broad skill sets. This study aims to create a more comprehensive understanding of current approaches and strategies for postdoctoral scholars professional learning and development.

Design/methodology/approach

This literature review is a systematic examination and synthesis of the current literature describing professional learning and development pertaining to postdoctoral scholars. The objectives and components of initiatives were extracted and narratively synthesized to identity important patterns and themes across the literature.

Findings

Commonalities amongst professional learning and development initiatives for postdoctoral scholars included skills development in the following areas: teaching and learning, mentorship, academic careers, academic writing, industry careers, networking, career planning, project management, time management, communication, leadership and balancing work-life demands.

Originality/value

In synthesizing the literature that describes professional learning and development opportunities for postdoctoral scholars, it is apparent that opportunities look different in every setting with no empirical evidence that one strategy is more effective than another. Given the significant resources often required to support professional learning and development initiatives, a deeper understanding of the benefits and deficiencies of various components is needed to ensure scarce resources are invested in the most effective strategies.

Details

Studies in Graduate and Postdoctoral Education, vol. 11 no. 1
Type: Research Article
ISSN: 2398-4686

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Article
Publication date: 9 February 2015

Melinda Waters, Linda Simon, Michele Simons, Jennifer Davids and Bobby Harreveld

As neoliberal reforms take hold in the vocational education and training (VET) sector in Australia, there is renewed interest in the quality of teaching practice. However…

Abstract

Purpose

As neoliberal reforms take hold in the vocational education and training (VET) sector in Australia, there is renewed interest in the quality of teaching practice. However, despite the value of practitioner inquiry to the quality of teaching in schools, scholarly practice in higher education, and established links between the quality of teaching and outcomes for learners and between practice-based inquiry and pedagogic innovation in VET, the practices has received little attention. The purpose of this paper is to explore the value of a college-wide culture of scholarly activity to learners, enterprises, VET institutions, educators and the national productivity agenda.

Design/methodology/approach

Drawing on the education literature, empirical examples of scholarly activity drawn from the authors’ experiences of working with VET practitioners, this paper asks what constitutes research and inquiry in VET, why should these practices be integral to educative practice and what value do they bring to the sector? In addressing the questions, the authors explore how research and inquiry is defined in the literature and draw on three empirical examples of scholarly activities to provide a national, institutional and individual view. A discussion about the value of scholarly activities to VET stakeholders and how the practices might be fostered and sustained concludes the paper.

Findings

The paper concludes that practice-based scholarly activities in VET cultivate rich potential for renewed and innovative pedagogies that improve outcomes for learners, respond to industry demands for innovative skills, build “pedagogic capital” for VET institutions, enrich the knowledge base of policy makers and build resilience and professionalism. The authors conclude by positioning VET educators as scholars in their own right along a continuum of scholarly activity and posing the proposition that when valued, scholarly activities are practices for new times that will build a strong and vibrant profession for the future.

Research limitations/implications

This paper brings together the authors’ experiences of working with VET practitioners as the authors engage in scholarly activities. While each vignette was drawn from a formal research project in each case, the paper itself was not structured around a formal research activity, although a small survey was undertaken for vignette 1. This poses limitations to the findings of the study. However, the purpose of the paper is not to be conclusive but to forward an argument for more scholarly activity in VET in order to promote further research and debate.

Originality/value

This paper contributes to the current debate in Australia about the quality of teaching in VET and the sectors’ capability to produce “work-ready” graduates. It brings to the fore the value of scholarly activity for educators, learners, industry and communities, VET institutions and the broader national innovation agenda. As such, it has relevance to all VET stakeholders, most particularly policy makers, leaders and practitioners in VET.

Details

Higher Education, Skills and Work-Based Learning, vol. 5 no. 1
Type: Research Article
ISSN: 2042-3896

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Article
Publication date: 1 March 2004

Sijun Wang and Michele D. Bunn

Public procurement activities have long been treated as a minor subset of industrial or business-to-business buying. Consequently, the literature reports sparse research…

Abstract

Public procurement activities have long been treated as a minor subset of industrial or business-to-business buying. Consequently, the literature reports sparse research on the nature of government buying or how commercial firms can successfully market to the government. While this lack of research may not have been critical with respect to traditional public buying, recent procurement reforms and new contracting arrangements suggest our knowledge of business-to-business buying is inadequate with respect to the new environment of public buying and government/business relationships. One important and unique issue is how to handle the relationship with business suppliers during the contract implementation process. This paper proposes a taxonomy of government/business relationships as an organizing framework for understanding the complexities of buyer-seller relationships in government contract implementation. Archival case studies provide illustrations and justification for the taxonomy.

Details

Journal of Public Procurement, vol. 4 no. 1
Type: Research Article
ISSN: 1535-0118

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Article
Publication date: 30 September 2014

Giacomo Del Chiappa, Cem Tinaz and Douglas Michele Turco

This paper aims to examine the differences in expenditure and satisfaction level between first-time and repeat spectators to a motor sport event, as well as differences in…

Abstract

Purpose

This paper aims to examine the differences in expenditure and satisfaction level between first-time and repeat spectators to a motor sport event, as well as differences in their intention to return and to recommend the host destination.

Design/methodology/approach

A structured questionnaire was developed and data were collected on-site during the 2012 Federation Internationale de l’Automobile (FIA) World Rally Championship (WRC) in Sardinia via 210 interviews. A series of descriptive analysis, independent t-tests, chi-square tests and regression analysis were run for the purposes of the study.

Findings

Findings showed first-timers spend more and are more satisfied than repeaters, even if no significant differences were reported. Repeaters reported to be more willing to return and to recommend, with significant differences, only in the intention to return.

Research limitations/implications

The study is based on a convenience sample of a relatively small size, and it might be influenced by the idiosyncratic characteristics of the location. Further, it does not consider the mediating effect that the budget of spectators and their travel/event career ladder can exert over their behaviour.

Practical implications

Destination marketers and event organizers need to run their marketing operations to renew their customer mix and/or to increase the standard level of quality to be delivered to repeaters. Further, their marketing and communication strategy should be personalized, and incentives should be given to encourage both groups to purchase multiple products simultaneously.

Originality/value

The paper adds to the growing, and often still inconsistent, research aiming to compare first-timers’ and repeat visitors’ behaviours by offering insights from the context of motor sport events, where no published paper exist so far.

Details

International Journal of Culture, Tourism and Hospitality Research, vol. 8 no. 4
Type: Research Article
ISSN: 1750-6182

Keywords

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Book part
Publication date: 4 January 2019

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78756-540-1

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Article
Publication date: 1 January 2000

HOWARD SCHNEIDER, MICHAEL R. BUTOWSKY and MICHELE M. LEW

This article provides a comprehensive look at suitability rules, first in the traditional brokerage context and then in terms of their application to online brokerages in…

Abstract

This article provides a comprehensive look at suitability rules, first in the traditional brokerage context and then in terms of their application to online brokerages in general. It outlines the arguments made by the online brokerages to differentiate their world from traditional broker‐dealers, and offers hypothetical scenarios in which suitability concepts may apply in the online brokerage setting. The authors suggest that online brokerages should be allowed time to determine the appropriate rules in light of how the technology itself evolves over the next several years.

Details

Journal of Investment Compliance, vol. 1 no. 1
Type: Research Article
ISSN: 1528-5812

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